| Robert Mackenzie Johnston - 1921 - 500 стор.
...in proportion to the revenue which they respectively enjoy under the protection of the State. " 2. The tax which each individual is bound to pay ought...certain, and not arbitrary. The time of payment, the quantity to be paid, ought all to be clear and plain to the contributor and to every other person.... | |
| Adelbert Grant Fradenburgh - 1921 - 392 стор.
....the average man having an income of $7,000. The second of Adam Smith's canons is self-explanatory: "The tax which each individual is bound to pay ought...certain, and not arbitrary. The time of payment, the quantity to be paid, ought all to be clear and plain to the contributor and to every other person."... | |
| United States. Congress. House. Committee on Ways and Means - 1921 - 490 стор.
...maxim consists what is called equality or inequality of taxation. Second. Taxes should be certain, not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought to be clear and plain to the contributor and to every other person. Third Taxes should be convenient... | |
| Merlin Harold Hunter - 1921 - 562 стор.
...Should Be Followed in Levying Customs Duties.— ^f Adam Smith's second canon of taxation — that the tax which each individual is bound to pay ought to be certain, and not arbitrary — is applicable to any form of revenue, it should apply to the levy of customs duties. No other form... | |
| United States U.S. Congress. Senate. Committee on finance - 1921 - 828 стор.
...by the present business depression as effect follows cause? Answer. Mill states, book 5, page 395: "The tax which each individual is bound to pay ought to be certain and not arbii~rv. The time of payment, the manner of payment, and the quantity to be paid to all be clear and... | |
| Thomas Nixon Carver - 1921 - 792 стор.
...proportion to the revenue which they respectively enjoy under the protection of the state. . . . ( 2 ) The tax which each individual is bound to pay ought to be certain^ and i_not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to... | |
| Khushal Talaksi Shah - 1921 - 496 стор.
...second must be ensured by carrying into practice, as far as possible, an acknowledged maxim of taxation. The tax which each individual is bound to pay ought to be certain, not arbitrary. The time of payment, the manner of payment, the quantity to be paid ought all to be... | |
| Adam Smith - 1922 - 544 стор.
...particular tax falling unequally even upon that particular sort of private revenue which is affected by it. II. The tax which each individual is bound to pay...not arbitrary. The time of payment, the manner of payincut, the quantity to be paid, ought all to be clear and plain to the (il equality. TAXES 311 contributor,... | |
| Thames Williamson - 1922 - 844 стор.
...who are all obliged to contribute in proportion to their respective interests in the estate. . . . 2. The tax which each individual is bound to pay ought to be (2) a tax certain, and not arbitrary. The time of payment, the manner of ou^h* to be ccrti11n. 0.1... | |
| Lucius Hudson Holt - 1923 - 602 стор.
...who are all obliged to contribute in proportion to their respective interests in the estate. . . . "II. The tax which each individual is bound to pay,...manner of payment, the quantity to be paid, ought nil to be clear to the contributor, and to every other person. When it is otherwise, every person subject... | |
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