Excerpt from Sixth Annual Report of the State Board of Taxes and Assessment: For the Year Ending June 30, 1921 In its appellate capacity the Board has received appeals from local assessments and from the assessments on first and second class rail road property, franchise taxes on miscellaneous corporations, and franchise and gross receipts taxes on public utilities. An important amendment to the law providing for the franchise tax on miscellaneous corporations is embodied in Chapter 110 of the Laws of 1921. Under the old law a corporation was forced to appeal from the franchise tax assessment within four months from the date of the tax levy. The amendment dispenses with the four months limitation and at the present time an appeal may be taken to the Board at any time before the payment of the tax. Formerly, if the appeal was not taken within four months, certiorari proceedings to the Supreme Court were necessary. The new act dispenses with this procedure. 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.