An Attempt to Shew the Justice and Expediency of Substituting an Income Or Property Tax for the Present Taxes, Or a Part of Them: As Affording the Most Equitables, the Least Injurious and (under the Modified Procedure Suggested Therein) the Least Obnoxious Mode of Taxation: Also, the Most Fair, Advantageous and Effectual Plans of Reducing the National Debt
J. Hatchard and son, 1833 - 428 Seiten
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according Accounts actual additional advantage aggregate allowed amount amount of Income annual annual value appear arising Assessment average Capital Cent chargeable Classes Commissioners conceived consequence consideration considered contribute Country Debt deduction descriptions direct Duty effect equal estimated exceeding excess exemption expence Expenditure extent fair fall fixed Fund Government graduated Scale greater ground Houses imposed Income derived Income Tax increase individual Interest Labor Land Land Tax Landlord late Property less means millions mode nature nearly necessary object observed obtained Occupiers Officers operation Owners paid particular parties payment period persons practice present principle probably proceedings produce Profits Property Act Property Tax proportion Public raised Rate of Charge received redeemable Redemption reduced relative render Rent respect Returns Revenue rule Scale of Charge Schedule sources taken Taxation Tenant term total amount Trade Wages whole wholly
Seite 124 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Seite 125 - Thirdly, by the forfeitures and other penalties which those unfortunate individuals incur who attempt unsuccessfully to evade the tax, it may frequently ruin them, and thereby put an end to the benefit which the community might have received from the employment of their capitals.
Seite 124 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Seite 180 - It is perfectly agreeable to the other three. It is perfectly certain. The time of payment for the tax, being the same as that for the rent, is as convenient as it can be to the contributor. Though the landlord is in all cases the real contributor, the tax is commonly advanced by the tenant, to whom the landlord is obliged to allow it in the. payment of the rent.
Seite 124 - A tax may either take out or keep out of the pockets of the people a great deal more than it brings into the public treasury, in the four following ways. First, the levying of it may require a great number of officers, whose salaries may eat up the greater part of the produce of the tax, and whose perquisites may impose another additional tax upon the people. Secondly, it may obstruct the industry of the people, and discourage them from applying to certain branches of business which might give maintenance...
Seite 49 - ... the violation of the revenue laws, and to the perjury which almost always attends it, would, in most countries, be regarded as one of those pedantic pieces of hypocrisy which, instead of gaining credit with any body, serve only to expose the person who affects to practise them, to the suspicion of being a greater knave than most of his neighbours.
Seite 124 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings into the public treasury of the State.
Seite 337 - When national debts have once been accumulated to a certain degree, there is scarce, I believe, a single instance of their having been fairly and completely paid. The liberation of the public revenue, if it has ever been brought about at all, has always been brought about by a bankruptcy ; sometimes by an avowed one, but always by a real one, though frequently by a pretended payment.
Seite 48 - ... a person who, though no doubt highly blameable for violating the laws of his country, is frequently incapable of violating those of natural justice, and would have been, in every respect, an excellent citizen, had not the laws of his country made that a crime which nature never meant to be so.
Seite 188 - ... nor for any capital employed in improvement of premises occupied for the purposes of such trade, manufacture, adventure or concern ; nor on account or under pretence of any interest which might have been made on such sums if laid out at interest; nor for any debts, except bad debts, proved to be such to the satisfaction of the commissioners respectively ; nor for any average loss beyond the actual amount of loss after adjustment ; nor for any sum recoverable under an insurance or contract of...