...sometimes defended on Adam Smith's ground that " the subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities." Smith apparently believed that ability to pay taxation could be measured by " the revenue which they...

...flown which will not be found to admit many exceptions and limitations. Adam Smith's first canon is, " The subjects of every state ought to contribute towards...proportion to the revenue which they respectively eujoy under the protection of the state. In the observation or neglect • of this maxim consists what...

...Adam Smith's rule as to equality was, that "the subjects of every state ought to contribute toward the support of the government as nearly as possible in proportion to the revenue which they respectively enjoy under the protection of the state." This canon must stand...

...the gentlemen have quoted to you: first, that the subjects of every state ought to contribute toward the support of the government as nearly as possible in proportion to the revenues and privileges each enjoys under the protection of the state; second, a tax should be...

...ability to pay doctrine, was in part as follows : "The subjects of every state ought to contribute toward the support of the Government as nearly as possible,...respective abilities ; that is, in proportion to the revenues which they respectively enjoy under the protection of the state.' " [Italics mine.] The principal...

...abilityto-pay doctrine, was in part as follows: "The subjects of every state ought to contribute toward the support of the government as nearly as possible,...respective abilities; that is, in proportion to the revenues which they respectively enjoy under the protection of the state." The principal harm, however,...

...345. CHAP, in THE DISTRIBUTION OF TAXATION 301 by Adam Smith in the first of his classical maxims : 'The subjects of every State ought to contribute towards...possible, in proportion to their respective abilities.' l For the last thirty years it has been the doctrine accepted by the majority of German writers on...

...Nations" : The subjects (not the businesses) of every state ought to contribute toward the support of government, as nearly as possible, in proportion to...respective abilities, that, is in proportion to the incomes which they respectively enjoy under the projection of the state. Under the freedom tax law...

...Nations" : The subjects (not the businesses) of every state ought to contribute toward the support of government, as nearly as possible, in proportion to...respective abilities : that is, in proportion to the Incomes which they respectively enjoy niider the protection of the state. Under the freedom tax law...

...Nations" : The subjects (not the businesses) of every state ought to contribute toward the support of government, as nearly as possible, in proportion to...respective abilities : that is, in proportion to the incomes which they respectively enjoy under the protection of the state. Under the freedom tax law...