Cost of living in German towns

Bibliographic data

Monograph

Identifikator:: 866449027

URN:: urn:nbn:de:zbw-retromon-93831

Document type:: Monograph

Title:: Cost of living in German towns

Place of publication:: London

Publisher:: Stat. Off.

Year of publication:: 1908

Scope:: 1 Online-Ressource (LXI, 548 Seiten)

Collection:: Economics Books

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

98 THE FISCAL PROBLEM IN MISSOURI In applying the tax to banks, deposits are regarded as funds of the individual depositor left for safe keeping and do not enter into the tax base. Express companies are not sub- ject to the tax; nor are foreign insurance companies, which pay a tax on their gross premium receipts in the state. Cor- porations not organized for profit are also exempt. An annual registration fee is also required of corporations. The amount of the fee depends on the month in which it is paid. If paid by July 31,1t is $5.00. - After July 31 the fee is increased by $5.00 for each month until the end of the year. The maximum is, therefore, $35.00 for corporations remitting in December. The State of Missouri levies a special tax on foreign insur- ance companies. All insurance companies and associations not organized under the laws of Missouri are required to pay an annual tax! on the premiums received in the state or on account of business done in the state. The rate is 29, and the tax is in lieu of all other taxes, except that cities having a population in excess of 100,000 are given authority to im- pose an occupation license tax? on the agent or agents of such companies. The receipts from the foreign insurance com- pany tax are divided equally between the revenue fund of the state, and the fund known as the county foreign insur- ance tax fund? The latter is used for state aid purposes, and the apportionment is made to the several counties on the basis of school enumeration. Express companies are subject to an annual tax on the gross receipts’ from business transacted within the state during the tax year, which for the purpose of this tax begins April 1 and ends March 31. They are not subject to the income tax, the franchise tax, or the annual registration fee. The gross receipts tax may therefore be regarded as in lieu of these other taxes. The rate of tax is $2.50 per $100 of gross receipts from business transacted in the state during the tax year. 1R. 8. 1919, Sect. 6387. ZR. 8. 1919, Sect. 6392. Only one tax may be imposed on a single company, and the maximum rates are fixed by this statute. 2R.S. 1919 Sect. 6388. ¢R.S. 1919, Sect. 6390, SR. S. 1919, Sect. 13055.

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