Taxation And Revenue Systems Of State And Local Governments PDF Download

Excerpt from Revenue Systems of State and Local Governments In general, the state laws leave Wide discretionary powers to the local governments as to matters relating to taxation, but in each state there are some statutory provisions of a general character intended to bring about uniformity in the levy and collection, even of local taxes, within the state. This summary, as also the compilations of the revenue systems of the states, is based upon such general statutory provisions only. The provisions relating to taxation to be found in city charters or ordinances, local in character, have not been included in this summary, nor in the compila tions for the states and territories. Both the sum mary and such compilations are, therefore, primarily concerned with state taxation, and county and munici pal taxation are covered only in so far as they have been determined or fixed by general state legislation. In this digest the word municipal refers to those divisions of government smaller than, or ranking below, the county, as cities, towns, townships, etc. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.