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Investment Securities and Tax Exemption

Excerpt from Investment Securities and Tax Exemption The logical result of this absurdity was that the bonds of states and municipalities, if taxable by the jurisdiction in which they were issued, enjoyed a better market outside the state's jurisdiction than within. Such taxation not only discriminated in favor of foreign bondholders, but it tended also to impair the borrowing power of states and municipalities. The complete exemption on the part of the states of their own bonds and the bonds of their municipalities from the general property tax tended to overcome this difficulty without working any injustice to tax payers. It is still true, however, that the bonds of one state and its municipalities are taxable by another state when found in the hands of its citizens. Of course, such bonds are seldom found by the tax assessors. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at 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.
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