| Van Buren Denslow - 1888 - 846 стор.
...Tax-gatherers can not travel far together, on a road that forks so often. Dr. Smith's next precept is : " 2. The tax which each individual is bound to pay ought...plain to the contributor, and to every other person. The certainty of what each individual ought to pay is, in taxation, a mutter of so great importance... | |
| Francis Amasa Walker - 1888 - 630 стор.
...in proportion to the revenue which they respectively enjoy under the protection of the state. " II. The tax which each individual is bound to pay ought...plain to the contributor, and to every other person. " III. Every tax oujiht to Iw levied at the time, or in the manner, in which it is most likely to be... | |
| 1888 - 932 стор.
...character partly purely economic. Of the second — the canon of certainty — Adam Smith remarks :— "The time of payment, the manner of payment, the quantity...plain to the contributor and to every other person [on the ground of the otherwise arbitrary powers which are given to the taxgatherer] .... The certainty... | |
| 1921 - 1138 стор.
...abilities ... (2) The tax which each individual is bound to pay ought to be certain, and not ar bitrary. The time' of payment, the manner of payment, the quantity...to be paid, ought all to be clear and plain to the contrib utor, and to other persons ... (3) Every tax ought to be levied at the time or in the manner... | |
| Van Buren Denslow - 1888 - 854 стор.
...certain, and not arhitrary. The time of payment, the manner of payment, tUc quantity to be paid, oii^hi all to be clear and plain to the contributor, and to every other person. The certam:j of what each individual ought to pay is, in taxation, a matter of so great importance... | |
| Theodore L. Flood, Frank Chapin Bray - 1890 - 774 стор.
...that is, 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...plain to the contributor and to every other person. 3. Every tax ought to be levied at the time snd in the manner in which it is most likely to be convenient... | |
| John Wesley Hales - 1890 - 480 стор.
...published 1776) : "The tax which each individual is bound to pay ought to be certain, and not arb1trary. The time of payment, the manner of payment, the quantity...plain to the contributor and to every other person," &c. Certainly the Roman financial economy was far from satisfying these conditions. The Publicani were... | |
| 1890 - 908 стор.
...certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid onght all to be clear and plain to the contributor and to every other person: der sogenannte Grundsatz der „Bestimmtheit" der Besteuerung. 3. Every tax ought to be levied at the... | |
| Langford Lovell Price - 1891 - 226 стор.
...respectively enjoy under the protection of the state."- ,The second maxim is that of I certainty. " The tax which each individual is bound to pay ought...plain to the contributor, and to every other person. " According to the third maxim, which is that of convenience, " every tax ought to be levied at the... | |
| New Jersey. State Board of Taxation - 1892 - 154 стор.
...particular tax falling unequally upon that particular sort of private revenue which is affected by it. II. The tax which each individual is bound to pay ought...quantity to be paid, ought all to be clear and plain to thecontributor, and to every other person. Where it is otherwise, every person subject to the tax is... | |
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