The ABC of taxation

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Monograph

Identifikator:: 1010741608

URN:: urn:nbn:de:zbw-retromon-21094

Document type:: Monograph

Author:: Fillebrown, Charles Bowdoin

Title:: The ABC of taxation

Edition:: Fourth edition specially revised

Place of publication:: Garden City, New York

Publisher:: Doubleday, Page & Company

Year of publication:: 1916

Scope:: 1 Online-Ressource (236 Seiten)

Digitisation:: 2018

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Part III. Other essays and addresses

Collection:: Economics Books

REGULATION OF PUBLIC UTILITIES 141 * “ The Ford Bill,” Municipal Jfjairs, June 1899, New York Reform Club, 'business firm. Clearly, the advantage, if it be an -advantage, temporary or permanent, of regulation ‘over public ownership, is the relief of the public from ithe details and responsibilities of administration. The State of New York has a Public Utilities Commis sion already installed byway of example, and has paved the way with an enabling statute to aid in the process of valuation for purposes of taxation of those public assets to which the public may rightfully lay claim. The Ford Law for the Taxation of Special Franchises, now in operation in the State of New York, was enacted in 1899. It was amended at a special session called by Governor Roosevelt, and, after five or six years’ contest, was sustained by the Court of Appeals of the State of New York, and by the Supreme Court of the United States. This bill did not “prescribe any specific method of assessment,” but simply “added certain items to the prescribed classes of real property, full provision for the assessment and taxation of which was already provided for by other laws in force.”* An essential provision of the original bill was set forth in the following lines: “The terms,‘land,’'real testate,’ and ‘real property,’ as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, sub structures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage, or dockage thereon; all bridges, all telegraph lines, wires, poles, and appurtenances upon, above, and under ground; all surface, under ground, and elevated

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