Background
SIMONS, Henry Calvert was born in 1899 in Virden, ILL, United States of America.
(Unlike some other reproductions of classic texts (1) We h...)
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
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(This is a reproduction of a book published before 1923. T...)
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.
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(This is a reproduction of a book published before 1923. T...)
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.
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(This historic book may have numerous typos and missing te...)
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 Excerpt: ...of controlling importance, and that if there was any doubt as to the meaning of the tax statute, it must be construed and the doubt resolved in favor of the person assessed. People ex rel. Rockefeller v. O'Brien, 224 Fed. Rep. 541. Residence as determined in personal tax cases in New York.--Residence for the purpose of taxation in the State of New York may be determined from the facts as well as the intention. A mere sojourning in a place does not constitute residence for purposes of taxation (Frost v. Brisbin, 19 Wend. 11). The court in the latter case said "there must be a settled, fixed abode, and the intention to remain permanently at least for a time, for business or other purposes, to constitute a residence within the legal meaning of that term." Jacobs, in the Law of Domicile, says: "Residence implies an established abode, fixed permanently for a time, for business or other purposes, although there may be an intent in the future at some time or other to return to the original domicile." Facts determining residence.--Nor does the question of voting determine the residence although that may be one of the circumstances upon which residence for purposes of taxation may be predicated (In re Austen v. Crilly, 13 App. Div. 247). In that case, Crilly hired a house in the City of New York for residence while temporarily engaged in business, as superintendent of the business of a firm in the City of New York, and remained in the city on tax day. Although he alleged that for the past fifteen years he had heen a resident of Pennsylvania doing business in the city of Philadelphia and voting and paying taxes there during that period, the court held that while these facts may have indicated his domicile in the state of Pennsylvania, they did not...
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SIMONS, Henry Calvert was born in 1899 in Virden, ILL, United States of America.
Bachelor of Arts University Michigan, 1920.
One of the founders of the Chicago School, he set out to redefine the relations between government and a laissez faire economy in the context of the considerable government intervention practised during the 1930s depression. He argued that government should provide a framework for the operation of the economy by creating appropriate monetary and competitive conditions. Government was not to support monopolies and was to limit the growth of trade union power.
His ideas on taxation were most fully worked out and have had a long-term influence on the federal income tax system. Professor, University Iowa, 1920-1927, University Chicago, 1927^16.
(Unlike some other reproductions of classic texts (1) We h...)
(This historic book may have numerous typos and missing te...)
(This is a reproduction of a book published before 1923. T...)
(This is a reproduction of a book published before 1923. T...)