Download or read book Mine Taxation in the United States Classic Reprint written by Lewis Emanuel Young and published by Forgotten Books. This book was released on 2017-12-20 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Mine Taxation in the United States The mineral industry of the United States had an output which was valued by the United States Geological Survey at two billion four hundred million dollars in 1913 and at two billion one hundred thousand dollars in The average value per annum during the period 1909 to 1914 was approximately two billion one hundred million dollars. A large amount of capital is invested in the industry and in certain communities the mines comprise the principal form of wealth. In such districts and in those states in which mining is one of the leading industries the problem of the taxation of mines and of mineral lands has become of great importance. During the last decade considerable attention has been directed to this subject by the taxing bodies of a number of states, and important legislation directly affecting the problem has been enacted in Pennsylvania, West Virginia, Ohio, Michigan, Wisconsin, Minnesota, Oklahoma, and in a number of the Rocky Mountain states. 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.

Download or read book Mine Taxation in the United States written by Lewis Emanuel Young and published by . This book was released on 1967 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of Mines in Montana Classic Reprint written by Louis Levine and published by Forgotten Books. This book was released on 2018-02-12 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Taxation of Mines in Montana The author of this essay on mine taxation has endeavored to bring within the compass of an accessible and readable volume the facts and principles which may be considered the accepted and standard ideas on the subject. There are many phases of the subject, such as the relation of mine taxation to conservation, the theories of the single tax, etc., which the author has in tentionally avoided because of the purpose which this volume is expected to serve. In brief, the purpose is to give to the citizens of Montana the available information on the situation in the state as well as the elementary and generally undisputed eco nomic principles involved. The essay is intentionally informa tive. It is not to be interpreted as an expression of the author 's ideas on the subject. In general, it may be said to point the way to the solution of the problem in Montana along the mod erately progressive lines followed by other states. The author is indebted to many persons for assistance in the preparation of this monograph. He wishes particularly to ac knowledge his obligations to Professor E. R. A. Seligman and to Dr. Murray Haig of Columbia University for reading the man uscript and to Professor J. H. Underwood of the Univer sity of Montana for many helpful suggestions. The author also takes this occasion to express his sincerest appreciation of the many kindnesses and of the generous assistance given him by the state Officials at Helena, by members of the State Temporary Tax and License Commission, by the county and city officials of Missoula, Butte, and Helena, and by many others. 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.

Download or read book Proceedings of the Second Annual National Mine Tax Conference written by National Mine Tax Conference and published by Forgotten Books. This book was released on 2017-12 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Proceedings of the Second Annual National Mine Tax Conference: At the Twenty-Fourth Annual Convention of the American Mining Congress, Chicago, Illinois, October 17 to 22, 1921 The federal taxes are uniform all over the country. The state taxes are far from uniform. One state levies taxes on certain industries at the rate of 1.7 cents per pound, another state levies them at the rate of one-half a cent per pound. How can industries in those two states compete on equal terms with those conditions? The three great things that are worrying the mining industry today are: high cost of wages and labor, high cost of transportation, and high and discriminatory and un-uniform taxes. The railroads are recognizing that and are endeavoring to make their rates uniform. The illustration of that is the long and short haul. For example, the mines get a rate on copper, with which I am familiar, to the seaboard, to the East, of $16.50 per ton. That rate is almost uniform in Montana, in Arizona, in Utah, and elsewhere. Wages are mobile. They take care of themselves more or less. If there is a tendency to equalize wages in different states, the taxes have no such tendency unless the mines themselves initiate some sort of a movement, some sort of a concentrated effort to make taxes uniform. There are two ways the states accomplish the penalization of mines: They raise the tax rate directly against the mine. They put on an ad valorem tax and add to that a tonnage tax. Minnesota has distinctly penalized mines. It has an open policy of penalizing mines. In the first place it has an amendment to the constitution which taxes mines to 50 per cent of their value, other property is taxed to 30 and 40 per cent of its value. In addition, it has an occupation tax which is added to that. Another way to accomplish this result is to increase the value of the mines, to gradually add on valuation, increasing it by different methods, increasing it by changing the factors of valuation until the mines are paying a greater share of the tax in that particular state than in other states. Now these conditions have moved the Mining Congress to invite here their representatives to discuss this question and it is a most serious one now. It is far more serious, in my estimation, than the federal tax is. We are going to discuss this and see if it is possible in any way to arrive at some sort of uniformity in state taxation, to arrive at some principles of uniformity and to initiate some movement toward the accomplishment of that result to mold out the unfair discriminatory taxes of some of the states against mines. Mr. Kriegh of the Tax Division of the American Mining Congress has prepared here as a basis of this discussion a summary of the state taxation and revenue systems of the various states. I will ask him to explain that briefly. This summary is here for distribution among you gentlemen. 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.

Download or read book Mine Taxation in the United States written by Lewis Emanuel Young and published by . This book was released on 1917 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Depletion of Mines in Relation to Invested Capital written by William B. Gower and published by Forgotten Books. This book was released on 2018-02-20 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Depletion of Mines in Relation to Invested Capital: A Paper Read at Conference on Mine Taxation, Annual Convention of the American Mining Congress, Denver, Colorado, November 16, 1920 At the beginning of the taxable year 1917 the company had an accumulation of surplus earnings, in excess of derived mainly from the operation of its mining property. Under the rule adopted by the bureau, it is claimed that this company's invested capital for the taxable year 1917 should be reduced by over for alleged impairment of the original paid-in capital of This deduction of from the invested capital was reached by multiplying the number of pounds of copper mined during the seventeen years between January, 1900 and December, 1916 (approx. 600 millions) by a constant unit rate of cents per pound. This unit rate was obtained by dividing the original capital value of the mine by the number of pounds of copper estimated to have been in the mining property in 1900, based upon the figures available as of March 1, 1913. We see then, by the actual case above cited, that the administrative rule adopted by the bureau is based upon the proposition that, although the commercial value of the mining property increased during the 17 year period by nearly it is necessary to deduct from the invested capital in order to recognize impairment of the original invested capital value of the mining property, which is regarded as having occurred during this identical period. By this rule of actual profits arededucted in order to recognize an impairment of original commercial value which is wholly imaginary. 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.

Download or read book Mine Taxation in the United States V 5 written by Lewis Emanuel Young and published by Palala Press. This book was released on 2018-03-03 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Prentice Hall Tax Service for 1919 Classic Reprint written by Prentice-Hall Inc and published by Forgotten Books. This book was released on 1919 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' 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.

Download or read book The Law of Mines and Mining in the United States Classic Reprint written by Daniel Moreau Barringer and published by Forgotten Books. This book was released on 2017-12-12 with total page 1018 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Law of Mines and Mining in the United States Estate in Fee Simple in Minerals in Place Lease of Land with Mining Rights Incorporeal Rights to Minerals Licenses to Mine. 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.

Download or read book The Taxation of Mines in Montana written by Lewis Levitzki Lorwin and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the tax laws surrounding mining in Montana, including their historical context and contemporary impact on the industry. This book is an essential read for anyone interested in the intersection of business and government in the American West. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book The Law of Mines and Mining in the United States Vol 2 Classic Reprint written by Daniel Moreau Barringer and published by Forgotten Books. This book was released on 2017-11-19 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Law of Mines and Mining in the United States, Vol. 2 Assignment of the Lease Vol. 1, p. 136; Vol. 2, p. 186. A. Mortgage of Leasehold Vol. 1, p. 141; Vol. 2, p. 191. Termination of the Lease Vol. 1, p. 142; Vol. 2, p. 191. A. By Expiration of Term Vol. 1, p. 142; Vol. 2, p. 191. B. By Exhaustion of the Minerals Vol. 1, p. 145; Vol. 2. P. 201. C. By Eviction Vol. 1, p. 146; Vol. 2, p. 201. D. By Forfeiture Vol. 1, p. 147; Vol. 2, p. 202. 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.

Download or read book United States Mining Statutes Annotated Vol 2 written by J. W. Thompson and published by Forgotten Books. This book was released on 2018-09-19 with total page 956 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from United States Mining Statutes Annotated, Vol. 2: Miscellaneous Mining Subjects When this edition is exhausted copies may be obtained at cost price only through the Superintendent of Documents, Government Printing Office, Washington, D. C. 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.

Download or read book The Taxation of Mines in Montana Scholar s Choice Edition written by Lewis Levitzki Lorwin and published by . This book was released on 2015-02-18 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Mine Taxation in the United States Volume 5 Primary Source Edition written by Charles Leslie Stewart and published by Nabu Press. This book was released on 2013-09 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Download or read book An Inquiry Into the Plans Progress and Policy of the American Mining Companies Classic Reprint written by Benjamin Disraeli and published by Forgotten Books. This book was released on 2017-11-29 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from An Inquiry Into the Plans, Progress, and Policy of the American Mining Companies 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.

Download or read book Taxation of Mines and Minerals Being Chapter XIII of the Sixth Biennial Report written by Minnesota Ta Tax Commission (1907-1939) and published by Wentworth Press. This book was released on 2019-03-10 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Wilson s Mining Laws written by Calvert Wilson and published by . This book was released on 2015-07-13 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Wilson's Mining Laws: United States, Arizona, California, Nevada and Utah; Annotated, With Forms and Corporation Laws of Arizona; Revised to July 1, 1909 All mineral lands are open to occupation and purchase by any citizen, or he who has declared his intention to become a citizen of the United States. A mining claim located since May 10, 1872, shall not exceed fifteen hundred feet in length along the vein or lode and three hundred feet on each side of the middle of the vein at the surface. The locator of a mining claim has the exclusive right of possession and enjoyment of all of the surface of his claim and of all veins, lodes or ledges throughout their entire depth, the top or apex of which lies inside his surface lines extended vertically downwards. The owner of a mining claim may follow his ledge should its dip carry him beyond his side lines extended vertically down, so long as he does not trespass on the surface of another claim; but in no case can he go beyond his end lines, which must in all cases be parallel. No lode claim can be recorded until a vein or lode has been discovered thereon. Where two claims cross each other the prior location is entitled to all the ore or mineral within the space of intersection, but the subsequent location has a right of way through the space of intersection for the working of the mine, and where two or more veins unite the oldest location takes the vein below the point of union, including all the space of intersection. A Patent can be obtained on a mining claim after $500 has been expended thereon for development or improvement, upon its being surveyed by a United States mineral surveyor, and by the payment of $5 per acre for the land to the United States Government. To Hold An Unpatented Mining Claim, not less than $100 worth of labor shall be performed or improvements made thereon each year, subject to the local laws of the State or rules of the mining district. Where several claims are held in common and are contiguous, the whole expenditure may be made on any one claim. The period within which this work is required to be done begins on the first day of January of the year succeeding the year of location. 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.