First Possession: Acquisition of Property by Discovery, Capture, and Creation
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TANGIBLE PROPERTY TAX RETURN (REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L and 62A500-W)
INSTRUCTIONS TANGIBLE PROPERTY TAX RETURN (REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L and 62A500-W) Classification of Property—Real property includes all lands within Definitions and General Instructions this state and improvements thereon. Intangible property consists of any property or investment that represents evidence of value or The tangible personal property tax return includes instructions to the right to value under law or customs. Tangible personal property assist taxpayers in preparing Revenue Forms 62A500, 62A500-A is every physical item subject to ownership, except real and intan- and 62A500-W. These instructions do not supersede the Kentucky gible property. Constitution or applicable Kentucky Revised Statutes. Depreciable Assets—List depreciable assets on the appropriate Taxpayer—All individuals and business entities who own, lease schedule(s) at original cost. Apply appropriate factor(s) to obtain or have a beneficial interest in taxable tangible property located reported value. Do not use book depreciation for computing the within Kentucky on January 1 must file a tangible property tax fair cash value of depreciable assets. Do not include noncommer- return. All tangible property is taxable, except the following: cial aircraft, documented boats, non-Kentucky registered watercraft and assets used in farming. See line-by-line instructions for details. personal household goods used in the home; crops grown in the year which the assessment is made and in the Lessors and Lessees of Tangible Personal Property—Leased hands of the producer; property must be listed by the owner on Revenue Form 62A500, tangible personal property owned by institutions exempted under regardless of the lease agreement’s terms regarding tax liability. -
International Intellectual Property Law
ee--RRGG Electronic Resource Guide International Intellectual Property Law * Jonathan Franklin This page was last updated February 8, 2013. his electronic resource guide, often called the ERG, has been published online by the American Society of International Law (ASIL) since 1997. T Since then it has been systematically updated and continuously expanded. The chapter format of the ERG is designed to be used by students, teachers, practitioners and researchers as a self-guided tour of relevant, quality, up-to-date online resources covering important areas of international law. The ERG also serves as a ready-made teaching tool at graduate and undergraduate levels. The narrative format of the ERG is complemented and augmented by EISIL (Electronic Information System for International Law), a free online database that organizes and provides links to, and useful information on, web resources from the full spectrum of international law. EISIL's subject-organized format and expert-provided content also enhances its potential as teaching tool. 2 This page was last updated February 8, 2013. I. Introduction II. Overview III. Research Guides and Bibliographies a. International Intellectual Property Law b. International Patent Law i. Public Health and IP ii. Agriculture, Plant Varieties, and IP c. International Copyright Law i. Art, Cultural Property, and IP d. International Trademark Law e. Trade and IP f. Arbitration, Mediation, and IP g. Traditional Knowledge and IP h. Geographical Indications IV. General Search Strategies V. Primary Sources VI. Primary National Legislation and Decisions VII. Recommended Link sites VIII. Selected Non-Governmental Organizations IX. Electronic Current Awareness 3 This page was last updated February 8, 2013. -
What Is So Special About Intangible Property? the Case for Intelligent Carryovers Richard A
University of Chicago Law School Chicago Unbound Coase-Sandor Working Paper Series in Law and Coase-Sandor Institute for Law and Economics Economics 2010 What Is So Special about Intangible Property? The Case for intelligent Carryovers Richard A. Epstein Follow this and additional works at: https://chicagounbound.uchicago.edu/law_and_economics Part of the Law Commons Recommended Citation Richard A. Epstein, "What Is So Special about Intangible Property? The asC e for intelligent Carryovers" (John M. Olin Program in Law and Economics Working Paper No. 524, 2010). This Working Paper is brought to you for free and open access by the Coase-Sandor Institute for Law and Economics at Chicago Unbound. It has been accepted for inclusion in Coase-Sandor Working Paper Series in Law and Economics by an authorized administrator of Chicago Unbound. For more information, please contact [email protected]. CHICAGO JOHN M. OLIN LAW & ECONOMICS WORKING PAPER NO. 524 (2D SERIES) What Is So Special about Intangible Property? The Case for Intelligent Carryovers Richard A. Epstein THE LAW SCHOOL THE UNIVERSITY OF CHICAGO August 2010 This paper can be downloaded without charge at: The Chicago Working Paper Series Index: http://www.law.uchicago.edu/Lawecon/index.html and at the Social Science Research Network Electronic Paper Collection. WHAT IS SO SPECIAL ABOUT INTANGIBLE PROPERTY? THE CASE FOR INTELLIGENT CARRYOVERS by Richard A. Epstein* ABSTRACT One of the major controversies in modern intellectual property law is the extent to which property rights conceptions, developed in connection with land or other forms of tangible property, can be carried over to different forms of property, such as rights in the spectrum or in patents and copyrights. -
Indigenous and Tribal People's Rights Over Their Ancestral Lands
INTER‐AMERICAN COMMISSION ON HUMAN RIGHTS OEA/Ser.L/V/II. Doc. 56/09 30 December 2009 Original: Spanish INDIGENOUS AND TRIBAL PEOPLES’ RIGHTS OVER THEIR ANCESTRAL LANDS AND NATURAL RESOURCES Norms and Jurisprudence of the Inter‐American Human Rights System 2010 Internet: http://www.cidh.org E‐mail: [email protected] OAS Cataloging‐in‐Publication Data Derechos de los pueblos indígenas y tribales sobre sus tierras ancestrales y recursos naturales: Normas y jurisprudencia del sistema interamericano de derechos humanos = Indigenous and tribal people’s rights over their ancestral lands and natural resources: Norms and jurisprudence of the Inter‐American human rights system / [Inter‐American Commission on Human Rights.] p. ; cm. (OEA documentos oficiales ; OEA/Ser.L)(OAS official records ; OEA/Ser.L) ISBN 978‐0‐8270‐5580‐3 1. Human rights‐‐America. 2. Indigenous peoples‐‐Civil rights‐‐America. 3. Indigenous peoples‐‐Land tenure‐‐America. 4. Indigenous peoples‐‐Legal status, laws, etc.‐‐America. 5. Natural resources‐‐Law and legislation‐‐America. I. Inter‐American Commission on Human Rights. II Series. III. Series. OAS official records ; OEA/Ser.L. OEA/Ser.L/V/II. Doc.56/09 Document published thanks to the financial support of Denmark and Spain Positions herein expressed are those of the Inter‐American Commission on Human Rights and do not reflect the views of Denmark or Spain Approved by the Inter‐American Commission on Human Rights on December 30, 2009 INTER‐AMERICAN COMMISSION ON HUMAN RIGHTS MEMBERS Luz Patricia Mejía Guerrero Víctor E. Abramovich Felipe González Sir Clare Kamau Roberts Paulo Sérgio Pinheiro Florentín Meléndez Paolo G. Carozza ****** Executive Secretary: Santiago A. -
Imagereal Capture
Some Aspects of Theft of Computer Software by M. Dunning I. INTRODUCTION The purpose of this paper is to test the capability of New Zealand law to adequately deal with the impact that computers have on current notions of crimes relating to property. Has the criminal law kept pace with technology and continued to protect property interests or is our law flexible enough to be applied to new situations anyway? The increase of the moneyless society may mean a decrease in money motivated crimes of violence such as robbery, and an increase in white collar crime. Every aspect of life is being computerised-even our per sonality is on character files, with the attendant )ossibility of criminal breach of privacy. The problems confronted in this area are mostly definitional. While it may be easy to recognise morally opprobrious conduct, the object of such conduct may not be so easily categorised as criminal. A factor of this is a general lack of understanding of the computer process, so this would seem an appropriate place to begin the inquiry. II. THE COMPUTER Whiteside I identifies five key elements in a computer system. (1) Translation of data into a form readable by the computer, called input; and subject to manipulation by the introduction of false data. Remote terminals can be situated anywhere outside the cen tral processing unit (CPU), connected by (usually) telephone wires over which data may be transmitted, e.g. New Zealand banks on line to Databank. Outside users are given a site code number (identifying them) and an access code number (enabling entry to the CPU) which "plug" their remote terminal in. -
Me, Myself & Mine: the Scope of Ownership
ME, MYSELF & MINE The Scope of Ownership _________________________________ PETER MARTIN JAWORSKI _________________________________ May, 2012 Committee: Fred Miller (Chair) David Shoemaker, Steven Wall, Daniel Jacobson, Neil Englehart ii ABSTRACT This dissertation is an attempt to defend the following thesis: The scope of legitimate ownership claims is much more narrow than what Lockean liberals have traditionally thought. Firstly, it is more narrow with respect to the particular claims that are justified by Locke’s labour- mixing argument. It is more difficult to come to own things in the first place. Secondly, it is more narrow with respect to the kinds of things that are open to the ownership relation. Some things, like persons and, maybe, cultural artifacts, are not open to the ownership relation but are, rather, fit objects for the guardianship, in the case of the former, and stewardship, in the case of the latter, relationship. To own, rather than merely have a property in, some object requires the liberty to smash, sell, or let spoil the object owned. Finally, the scope of ownership claims appear to be restricted over time. We can lose our claims in virtue of a change in us, a change that makes it the case that we are no longer responsible for some past action, like the morally interesting action required for justifying ownership claims. iii ACKNOWLEDGEMENTS: Much of this work has benefited from too many people to list. However, a few warrant special mention. My committee, of course, deserves recognition. I’m grateful to Fred Miller for his many, many hours of pouring over my various manuscripts and rough drafts. -
CHAPTER 1 Oil and Gas Law
CHAPTER 1 Oil and Gas Law INTRODUCTION Oil and gas law is a combination of elements of contract law, property law, and tort law. Oil and gas law is unique given the very nature of oil and gas, and the terms and phrases about this area of law are equally unique. Oil and gas law is also different from the law that ap- plies to the ownership, leasing, and mining of other types of minerals because oil and nat- ural gas are not solid and do not remain in one place. These minerals can move from one place to another, depending on how porous the rock is and what is happening around the deposit. For example, a person may drill an oil well on his property and tap into a large pool of oil. However, that oil deposit may not be under only his property: it could extend to the property of another person. Whose oil is being removed? Did trespass occur? Different words and phrases and different principles apply to this area of law in accordance with the nature of the mineral that is being taken from the ground. OWNERSHIP OF OIL AND GAS COMMON LAW PRINCIPLES At common law, according to the ad coelum doctrine, the owner of real property main- tained right to the property as it extended from the heavens all the way to the earth’s core, including any minerals found in between. The ad coelum doctrine still applies to “hard” minerals (coal, gold, uranium, silver, and the like), but may no longer apply to oil and gas because of their nature: oil and gas may migrate from one piece of property to another. -
Communal Land and Agricultural Productivity ✩
Communal Land and Agricultural Productivity ✩ Charles Gottlieb2,3,4, Jan Grobovˇsek1 September 26, 2016 Abstract Communal land tenure is a typical feature of many developing countries. Such tenure regimes implement a “use it or lose it” principle by imposing restrictions to land trans- ferability that are enforced via the threat of expropriation. This paper measures the distortionary impact of communal land in a dynamic general equilibrium model of oc- cupational selection, calibrated to Ethiopia. We find that lifting restrictions on land transferability lowers agricultural employment by 19% and increases GDP by 7%. It also results in a large reduction in the ratio between non-agricultural and agricultural productivity, by 40% in real and 44% in nominal terms. Limited land transferability rationalizes a substantial fraction of the large agricultural productivity gap in poor economies. The associated loss in aggregate productivity, though, is comparatively minor. Keywords: Agricultural productivity, Growth and development, Misallocation, Land, Africa, Ethiopia. JEL: O10, O13, O40, O55, Q15. ✩ First version: September 2014. This paper has benefited from helpful suggestions by Tasso Adamopoulos, Tekie Alemu, Douglas Gollin, Madina Guloba, Roland Hodler, Philipp Kircher, Winfried Koeniger, Francis Mwesigye and Alemayehu Taffesse, as well as seminar participants at the Atlanta Fed, Cambridge, Western Ontario, York, McMaster, McGill, the North American Econometric Society Meeting (Minneapolis), CEPR Macroeconomic and Growth Meeting, EDRI (Addis Ababa), EPRC (Kampala), DEGIT XXI Conference, and World Bank Land and Poverty Conference 2015. The finan- cial support from DFID/ESRC (ES/L012499/1) is gratefully acknowledged. Email addresses: [email protected] (Charles Gottlieb), [email protected] (Jan Grobovˇsek) 1University of Edinburgh, School of Economics 2University of St. -
Towards Abolishing the Institution of Renting Persons: a Different Path for the Left David Ellerman [University of Ljubljana, Slovenia]
real-world economics review, issue no. 93 subscribe for free Towards abolishing the institution of renting persons: A different path for the Left David Ellerman [University of Ljubljana, Slovenia] Copyright: David Ellerman, 2020 You may post comments on this paper at https://rwer.wordpress.com/comments-on-rwer-issue-no-93/ Abstract This paper is a brief analysis of how the Left has been side-tracked for about a century and a half by Marx, Lenin, and the Russian Revolution. It is as if the central question was whether people should be publicly or privately rented – with the Great Capitalism-Communism Debate and Cold War being like a “Peloponnesian War” over whether slaves should be publicly owned (Sparta) or privately owned (Athens). Although Marx would have personally favored abolishing the (private) wage-labor relation, the deficiency was in his theories. He had: no theory of inalienable rights to critique wage-labor per se; no labor theory of property about workers appropriating the whole product (positive and negative fruits of their labor); and no theory about democracy in the workplace (or elsewhere). The major fork-in-the-road started with the inchoate “labor theory” of Locke, Smith, and Ricardo. Marx tried to develop it as the labor theory of value and exploitation, and the so-called “Ricardian Socialist” (such as Thomas Hodgskin and to some extent, Proudhon) developed it as the labor theory of property – while modern economics bypassed it entirely with the marginalist revolution. We argue that the Left should take the branch indicated by the labor theory of property. -
Creating Anticommons: Historical Land Privatization and Modern
Creating Anticommons: Historical Land Privatization and Modern Natural Resource Use1 Bryan Leonard Arizona State University [email protected] Dominic Parker University of Wisconsin, Madison [email protected] May 31, 2017 Abstract: We explain how privatizing the commons to promote use of one land-based resource (agriculture) discourages use of another (shale oil). We test for this ‘anticommons’ problem using a natural experiment on the Bakken, one of the world's largest shale reserves. Before oil discovery, U.S. land policies inadvertently created a mosaic of private and tribal subsurface ownership on the Fort Berthold Indian Reservation. We compare horizontal drilling across parcels during the 2005-2015 fracking boom and find that fragmented ownership significantly reduced royalty income, relative to contiguous tribal ownership. This evidence highlights a cost of subdividing land containing spatially expansive natural resources. Key words: anticommons, oil, indigenous policy, transaction costs, resource booms, privatization JEL Codes: O13, Q32, Q33, D23, H82, K11 1 For helpful comments, we thank Alex Rothenberg, Jane Friesen, Dean Lueck, Donna Feir, Gary Libecap, Terry Anderson, Shawn Regan, Tim Fitzgerald, Dan Benjamin, Ronald Trosper, and seminar participants at Simon Fraser U., Stanford U. (Hoover Economic Policy Talk), U. of Illinois, U. of Hawaii, UC-Riverside, and the Property and Environment Research Center. We also thank attendees of conference sessions hosted by SOIE, UC Santa Barbara, WEAI, AERE, and the Midwest International Development Conference. We are grateful to Matt Kelly, an attorney of Tarlow and Stonecipher PLLC for helpful discussions about oil and gas leasing on the Bakken. I. Introduction Much of the world’s indigenous populations live on communally owned land and this ownership structure has likely hindered development. -
Real & Personal Property
CHAPTER 5 Real Property and Personal Property CHRIS MARES (Appleton, Wsconsn) hen you describe property in legal terms, there are two types of property. The two types of property Ware known as real property and personal property. Real property is generally described as land and buildings. These are things that are immovable. You are not able to just pick them up and take them with you as you travel. The definition of real property includes the land, improvements on the land, the surface, whatever is beneath the surface, and the area above the surface. Improvements are such things as buildings, houses, and structures. These are more permanent things. The surface includes landscape, shrubs, trees, and plantings. Whatever is beneath the surface includes the soil, along with any minerals, oil, gas, and gold that may be in the soil. The area above the surface is the air and sky above the land. In short, the definition of real property includes the earth, sky, and the structures upon the land. In addition, real property includes ownership or rights you may have for easements and right-of-ways. This may be for a driveway shared between you and your neighbor. It may be the right to travel over a part of another person’s land to get to your property. Another example may be where you and your neighbor share a well to provide water to each of your individual homes. Your real property has a formal title which represents and reflects your ownership of the real property. The title ownership may be in the form of a warranty deed, quit claim deed, title insurance policy, or an abstract of title. -
Making Room in the Property Canon
Making Room in the Property Canon INTEGRATING SPACES: PROPERTY LAW AND RACE. By Alfred Brophy, Alberto Lopez & Kali Murray. New York, New York: Aspen Publishers, 2011. 368 pages. $40.00. Reviewed by Bela August Walker* I. Introduction Property is oft considered the province of the antediluvian, far situated from modern concerns, particularly issues of race and diversity. Even more so than other areas of legal academia, Property remains the province of dead white men. Courses and casebooks continue to hark back to Blackstone, the epitome of the antiquated.1 The thread of old English law continues throughout the semester, to the consternation of many a first-year law student. It should come as no surprise that Property is then viewed as lifeless, the course least accessible, least relevant, most obscure. Nonetheless, Blackstone once avowed, “There is nothing which so generally strikes the imagination, and engages the affections of mankind, as the right of property . .”2 This adage may prove still true. If property is dead,3 long live Property!4 Integrating Spaces: Property Law and Race takes on one aspect of this potential impasse. Alfred Brophy, Alberto Lopez, and Kali Murray address a long-standing absence and bring the Property casebook into the twenty-first * Associate Professor, Roger Williams University School of Law. For their sage advice and discerning counsel, I am indebted to M.J. Durkee, Sheila Foster, Jack Greenberg, Tanya Hernandez, Sonia Katyal, Jennifer Flynn Walker, and Patricia Williams. 1. Even Integrating Spaces cannot resist beginning its tale with the Englishman’s “‘despotic’ dominion.” ALFRED BROPHY, ALBERTO LOPEZ & KALI MURRAY, INTEGRATING SPACES: PROPERTY LAW AND RACE 3 (2011) [hereinafter INTEGRATING SPACES].