| Royal Institution of Chartered Surveyors - 1886 - 544 стор.
...which each individual is bound to pay " ought to be certain, and not arbitrary. The time of pay" ment, the manner of payment, the quantity to be paid, "...to the contributor, and to " every other person." III. " Every tax ought to be levied at the time, or in the " manner in which it is most likely to be... | |
| Francis Amasa Walker - 1887 - 566 стор.
...protection of the state. "II. The tax which each individual is bound to pa}' ought to be certain and not arbitrary. The time of payment, the manner of...plain to the contributor, and to every other person. " III. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be... | |
| VAN BUREN DENSLOW - 1888 - 826 стор.
...Smith's next precept is : " 2. The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of...plain to the contributor, and to every other person. The certainty of what each individual ought to pay is, in taxation, a matter of so great importance... | |
| Van Buren Denslow - 1888 - 846 стор.
...Smith's next precept is : " 2. The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of...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... | |
| 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... | |
| 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... | |
| 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.
...maxim is that of I certainty. " The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of...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... | |
| Charles Francis Bastable - 1892 - 704 стор.
...(2) ' The tax which each individual is bound to pay ought to be certain and not arbitrary. The form of payment, the manner of payment, the quantity to...plain to the contributor and to every other person.' (3) ' Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient... | |
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