The taxing of the same item or piece of property twice to the same person, or taxing it as theproperty of one person and again as the property of another; but this does not includethe imposition of different taxes concurrently on the same property (e. g., a city tax anda school tax), nor the taxation of the same piece of property to different persons whenthey hold different interests in it or when it represents different values in their hands,as when both the mortgagor and mortgagee of property are taxed in respect to theirinterests in it, or when a tax is laid upon the capital or prop- srty of a corporation andalso upon the value of its shares of stock in the hands of the separate stockholders.Cook v. Burlington, 59 Iowa, 251, 13 N. W. 113, 44 Am. Itep. 679; Cheshire County Tel.Co. v. State. 63 N. H. 167; Detroit Common Council v. Detroit Assessors, 91 Mich. 78,51 N. W. 787, 16 L. R. A. 59.
What is DOUBLE TAXATION?
Featuring Black’s Law Dictionary
Nothing implied or stated on this page should be construed to be legal, tax, or professional advice. The Law Dictionary is not a law firm and this page should not be interpreted as creating an attorney-client or legal adviser relationship. For questions regarding your specific situation, please consult a qualified attorney.
- Best Way to Find Someone in Jail for Free
- What Is A Police Welfare Check?
- How Do You Look up License Plate Numbers?
- Best Way To Run A Free Arrest Warrant Check
- Signing a Letter on Someone Else’s Behalf
- Best Way to Write a Professional Letter to a Judge
- How To Find A Name & Address Using A License Plate Number
- How To Find An Inmate’s Release Date
- How to Transfer a Car Title When The Owner Is Deceased
- What Rights Do Convicted Felons Lose?