TAXATION-Cont'd.

[REFERENCES ARE TO SECTIONS.]

does not apply in foreign State, 464.
equality required in, 465.

classification of corporations for, 465.
discrimination forbidden in, 466.

of instrumentalities of the federal government, 467.
of corporation chartered by Congress, 467.

United States bonds, 467.

of patents and copyrights, 468.
double, how far forbidden, 469.

separate, for State and local purposes, 470.
upon valuation by State board, 471.

of foreign corporations, 73, 472.

retaliatory, upon foreign corporations, 472.
of tangible property of corporation, chap. XX.

real estate of corporation, 481.

machinery, 481.

franchise of corporation in connection with land, 482.
railroad on real estate and franchise, 482.

chattels, 483.

place of, 484.

income, 485.

insurance company on bonds deposited, 486.

money, 487, 488.

credits, 488.

choses in action, 488.

property in transit, 489.

vessels, 490.

rolling-stock of railroads, 491.

property temporarily in the State, 492.

credits in the hands of agents, 493.

mortgage debts, 494.

intangible property, 501, 502.

good-will, 502.

corporate capital, 503.

corporate excess, 503, 504.

corporate property as a unit, 506, 507.

franchise, 508.

privilege of foreign corporation to act in State, 509.

stock of corporation, whether tax on corporate property, 516.
manufacturing corporations, 571-579.

in Mississippi, 573.

New Jersey, 574.
New York, 575.
Pennsylvania, 576.

TAXATION-Cont'd.

[REFERENCES ARE TO SECTIONS.]

Kansas, 571.

Iowa, 571.

other States, 571, 572.

national banks, 581-584.

State banks, 585.

insurance companies, chap. XXV.

on receipts, 592, 594.

foreign, 593.

by license fee, 595.

in New York, 596.

retaliatory, 597.

railroad companies, chap. XXVI.
telegraph companies, chap. XXVI.

telephone companies, chap. XXVI.
express companies, chap. XXVI.

for incorporation, chap. XXVII.

of foreign corporation for privilege of acting, chap. XXVIII.
of shares of stock in corporation, chap. XXIX.

in addition to taxation of capital, 731, 732.

at owner's domicil, 734.

at domicil of corporation, 736.

of foreign corporation, 735.

transfer of shares of stock to avoid, 735.

of transfer of stock in corporation, 738.

of inheritance of stock of corporation, 738.

double, upon capital and shares of stock, 731, 732.

unconstitutional when regulation of interstate commerce, 741.

of tangible property employed in interstate commerce, 742.

of property in transit, whether a regulation of commerce, 743, 744.
of intrastate carriage connected with interstate commerce, 745.
of property awaiting export, 746.

discriminating, on foreign products, 747.

on vehicles of interstate commerce, 748.

proportionate, on vehicles of commerce, 749.

on business of interstate commerce, 750.

by license fee, 751-753.

of public-service companies, 754.

of franchise, 755.

of franchise of domestic corporation, 756.

of receipts from interstate commerce, 757, 758.

proportionate, on entire property, 759.

on tangible property, 760.

on special franchise, whether interference with commerce, 761.
in return for police supervision, 762,

[REFERENCES ARE TO SECTIONS.]

TAXATION-Cont'd.

South Carolina, 554.

South Dakota, 555,

Tennessee, 556.

Texas, 557.

Utah, 558.

Vermont, 559.

Virginia, 560.

Washington, 561.

West Virginia, 562.

Wisconsin, 563.

Wyoming, 564.

England, 565.

New Brunswick, 566.

Nova Scotia, 567.
Ontario, 568.

Quebec, 569.

TELEGRAPH COMPANY,

engaged in interstate commerce, 129.

how may be taxed, 467.

division of property of, among States for taxation, 505-507.
tax on receipts of, unconstitutional, 757.

proportion of entire property, 759.

in return for police supervision, 762.

TELEGRAPH COMPANIES,

taxation of, in Alabama, 601.

Arizona, 602.

Arkansas, 603.

California, 604.

Colorado, 605.

Connecticut, 606.

Delaware, 607.

Florida, 608.

Idaho, 610.

Illinois, 611.

Indiana, 612.

Kansas, 614.

Kentucky, 615.

Louisiana, 616.

Maine, 617.

Maryland, 618.

[REFERENCES ARE TO SECTIONS.]

TELEGRAPH COMPANIES-Cont'd.