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A Treatise on the Principles and Practical Influence of Taxation and the ...
J. R. McCulloch
Обмежений попередній перегляд - 2006
additional advantage amount annuities appears assessed become better burden capital carried cent charged circumstances classes commodities comparatively condition consequence considerable consumption continued cost customs debt demand difficulty diminished doubt duty effect England equal established estimate existing expense extent fall fixed followed foreign France fund give greater houses important imposed improved income increase individuals industry influence interest labour laid land latter less limits loans manufacture means measure necessary object occasioned operation oppressive paid parties payment perhaps period persons poor portion powerful practice present previously principle probably produce profits proportion quantity question raised reason reduced regard rent repeal respect result revenue rise smuggling sort spirits statement sufficient sugar supply supposed taken taxation tion trade wages wholly wine
Сторінка 15 - 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.
Сторінка 15 - 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.
Сторінка 494 - ... the rent at which the same might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes, and tithe commutation rent-charge, if any, and deducting therefrom the probable average annual cost of the repairs, insurance and other expenses, if any, necessary to maintain them in a state to command such rent...
Сторінка xiv - A General Dictionary of Geography, Descriptive, Physical, Statistical, and Historical ; forming a complete Gazetteer of the World. By A. KEITH JOHNSTON, FRSE 8vo. 31s. 6d. M'Culloch's Dictionary, Geographical, Statistical, and Historical, of the various Countries, Places, and principal Natural Objects in the World.
Сторінка 91 - By necessaries I understand not only the commodities which are indispensably necessary for the support of life, but whatever the custom of the country renders it indecent for creditable people, even of the lowest order, to be without.
Сторінка 281 - ... a badge of slavery upon the whole people, exposing every man's house to be entered into and searched at pleasure by persons unknown to him.
Сторінка 290 - Taxes upon the sale of land fall altogether upon the seller. The seller is almost always under the necessity of selling, and must, therefore, take such a price as he can get. The buyer is scarce ever under the necessity of buying, and will, therefore, only give such a price as he likes. He considers what the land will cost him in tax and price together. The more he is obliged to pay in the way of tax, the less he will be disposed to give in the way of price. Such taxes, therefore, fall almost always...
Сторінка 16 - 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.