taxpayers’ lists

taxpayers’ lists. Written exhibits required of taxpayers in some taxing districts, listing all property owned by them and subject to taxation, used as a basis for assessment and valuation. Cf. ROLL(2). [Cases: Taxation 328, 366. C.J.S. Taxation §§ 483, 535–536, 541, 544.]

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词条贡献者

法律翻译文楷，毕业于新加坡知名法学院，专注翻译各类与合并许可有关的法律文件。