Elements of Political Science, Band 3

J. Ballantyne and Company, 1814

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Seite 5 - II. The tax which each individual is bound *' to pay, ought to be certain and not arbitrary." '* III. Every tax ought to be levied at the " time, or in the manner in which it is likely to *' be most convenient for the contributor to pay
Seite 5 - 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
Seite 6 - and employment to great multitudes. " 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. Fourthly, by subjecting the people " to the frequent visits, and odious examination,
Seite 4 - as nearly as possible in proportion to " their respective abilities; that is, in proportion ** to the revenue which they respectively enjoy
Seite 5 - of the people as little as possible, over and " above what it brings into the public treasury " of the state. A tax,
Seite 188 - it back with a profit. Such a tax " must, therefore, occasion a rise in the wages " of labour proportionable to this rise of price. " It is thus that a tax upon the necessaries of " life operates exactly in the same manner as a
Seite 188 - articles which the state of the demand " for labour, whether increasing, stationary, or " declining, requires that he should have. A " tax upon those articles necessarily raises their " price somewhat higher than the amount of the " tax, because the dealer who advances the tax
Seite 6 - tax-gatherers, it may expose them to much " unnecessary trouble, vexation, and oppression, *' and though vexation is not, strictly speaking, " expense, it is certainly equivalent to the
Seite 195 - families. Upon the sober and industrious poor, " taxes upon such commodities act as sumptuary " laws, and dispose them either to moderate or " to refrain altogether from the use of
Seite 188 - will charge upon the price of his goods " this rise of wages, together with a profit; so " that the final payment of the tax, together " with this overcharge, will fall upon the

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