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

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Part III. Other essays and addresses

Collection:: Economics Books

142 THE A B C OF TAXATION railroads, all railroad structures, substructures, and superstructures, tracks and the iron thereon; branches, switches, and other fixtures permitted or authorised to be made, laid, or placed in, upon, above, or under any public or private road, street, or ground; all mains, pipes, and tanks laid or placed in, upon, above.or under any public or private street, or place for conducting steam, heat, water, oil, electricity, or any property, substance, or product capable of transportation or conveyance therein or that is protected thereby; all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same, except mines belonging to the state.” What is known as the Ford amendment was an addi tion of seven lines to the above section further elaborat ing the legal definition of ‘‘land” in the following words: Including the value of all franchises, rights, authority, or permission to construct, maintain, or operate, in, under, above, upon, or through, any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance or electricity for telegraphic, telephonic, or other purposes. These seven lines are a clear and concise restate ment of the legal meaning of the term “land” as including the recognised “rights and privileges thereto pertaining.” It is this definition for purposes of taxa tion that is the basis of the few words of argument which I have to offer. It is interesting, because, with the sanction of the highest courts of the state and Nation, it defines a public franchise as “land,” a public franchise value as “land value.” It is evident that the public can reap its franchise

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