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 IV. Appendix

Collection:: Economics Books

H DETAILS OF SEVEN HUNDRED AND FIFTY-ONE BOSTON RENTALS* A B O D 1 Total Assessed Assessed Net Rental I Assessed Valuation Valuation after Paying Valuation. of Land. of Buildings. Taxes. I $914,000 $339,000 $575,000 $75,000 2 8,000 3,600 4400 902 3 1 3>5°° 6,500 7,000 1,600 4 28,600 6,600 22,000 3> x 77 s 133,000 112,000 21,000 10,000 6 185,200 149,200 36,000 10,000 7 13,400 7,40° 6,000 802 8 77,300 54>3°° 23,000 3, 100 9 66,800 47,800 19,000 4,500 10 21,800 20,300 1,500 i,i77 11 5,900 2,900 3,000 260 E r 6 n 1 Less 10 per Cent on Buildings for Interest, Insurance, Repairs, and Net Income Per Cent .of Net Income on Assessed , Valuation What the User Pays for the Use of the Land, i. e., the Net Ground Rent Gross Value of Land, the User’s Rent Capitalised at 5 per Depreciation. from Land. of Land. Plus the Tax Cent. $57.5°° $17,500 5- 1 $22,517 $450.34" 440 462 12.8 515 10,300 700 900 13.8 996 19,920 2,200 977 14.8 W! 2I,5°° 2,100 7,900 7-1 9.557 191,140 3,600 6,400 4-3 8,608 172,160 600 202 2.7 3 11 6,220 2,300 800 1.4 1,604 32,080 1,900 2,600 5-4 3>3°7 66,140 150 1,027 5- •>3 2 7 26,540 30° —40 —13 3 60 * In each of these cases there is deducted from the net rental (column D) 10 per cent of the assessed valuation of buildings (column C) for interest, depreciation, insurance, and repairs, leaving a balance of income (column F)to be credited to the land. The valuation of the land (column 3), expressed as thousands of dollars and fractions thereof, multiplied by Boston’s tax rate ($14.80) plus the net rent (column D) gives what the user pays for the use of the land {net rent plus taxes, column H). This gross ground rent which the user pays (column H) multiplied by twenty, i. e., capitalised at 5 per cent, gives the gross capitalised ground rental value of the land (column I).

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