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" Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it. "
Liberty and law under federative government - Seite 213
von Britton A. Hill - 1874
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The Economic Journal: The Quarterly Journal of the Royal Economic ..., Band 10

1900
...Mill's phrase,1 of the taxpayer. It is not merely that " every tax ought to be levied at the time or in the manner in which it is most likely to be convenient to the contributor to pay it " ; consideration of the sacrifice incurred by the taxpayer dictates not...
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Elements of Political Economy

Joseph Shield Nicholson - 1903 - 538 Seiten
...publicity leads to irregularity and uncertainty. The third — the canon of convenience — enjoins that, " Every tax ought to be levied at the time and in the...likely to be convenient for the contributor to pay it." It is justified, not only on the general grounds of good government, but also on the special economic...
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An Inquiry Into the Nature and Causes of the Wealth of Nations, Band 1

Adam Smith - 1904
...degree of uncertainty. III. Every tax ought to be levied at the time, or in the manner, in (3) conwhich it is most likely to be convenient for the contributor to pay it. payment, A tax upon the rent of land or of houses, payable at the same term at which such rents are...
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Advanced Civics; the Spirit, the Form, and the Functions of the American ...

Samuel Eagle Forman - 1905 - 456 Seiten
...contributor and to every other person. III. (Convefiience.) Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient to the contributor to pay it. IV. (Economy.) Every tax ought to be so contrived as both to take out...
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Advanced Civics : the Spirit, the Form, and the Functions of the American ...

Samuel Eagle Forman - 1905 - 456 Seiten
...contributor and to every other person. III. (Convenience.) Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient to the contributor to pay it. IV. (Economy.) Every tax ought to be so contrived as both to take out...
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Selected Readings in Public Finance

Charles Jesse Bullock - 1906 - 671 Seiten
...of houses, payable at the same term at which such rents are usually paid, is levied at the time when it is most likely to be convenient for the contributor to pay, or when he is most likely to have wherewithal to pay. Taxes upon such consumable goods as are articles...
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Selected Readings in Public Finance

Charles Jesse Bullock - 1906 - 671 Seiten
...of houses, payable at the same term at which such rents are usually paid, is levied at the time when it is most likely to be convenient for the contributor to pay, or when he is most likely to have wherewithal to pay. Taxes upon such consumable goods as are articles...
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Adam Smith and Modern Sociology: A Study in the Methodology of the Social ...

Albion W. Small - 1907 - 247 Seiten
...the contributor and to every other person. III. Every tax ought [sic] to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it. IV. Every tax ought [sic] to be so contrived as both to take out and to keep out of the pockets of...
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Principles and Methods of Taxation

George Armitage-Smith - 1907 - 195 Seiten
...plain to the contributor, and to every other person." (b) " Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient for the contributor to pay it." (c) " Every tax ought to be so contrived as both to take out and keep out of the pockets of the people...
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Vital American Problems: An Attempt to Solve the Trust, Labor, and Negro ...

Harry Earl Montgomery - 1908 - 384 Seiten
...certain according to table — which bring this plan directly within the requirements of this rule. Canon 3. " Every tax ought to be levied at the time and...likely to be convenient for the contributor to pay it." The fiscal year of practically all the corporations existing in the United States begins and ends in...
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