 | Joseph Shield Nicholson - 1903 - 568 стор.
...certainty — lays down that, " 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." The positive elements in this maxim bring out the importance of definiteness and publicity. On the... | |
 | Samuel Eagle Forman - 1905 - 492 стор.
...respective abilities. II. (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. III. (Convefiience.) Every tax ought to be levied at the time or in the manner in which it is most... | |
 | Alastair Hamilton, Alexander Hamilton, Harold Coffin Syrett - 1966 - 656 стор.
...similar vein, Smith wrote: "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. Where it is otherwise, every person subject to the tax is put more or less in the power of the tax-gatherer,... | |
 | Virginia Bar Association, Virginia State Bar Association - 1900 - 422 стор.
...inequality of taxation." 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, of so great importance that a very... | |
 | United States. General Accounting Office - 1977 - 112 стор.
...Act GAO General Accounting Office IRS Internal Revenue Service SECA Self-Employment Contribution Act "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 matter of so great importance... | |
 | 1876 - 1102 стор.
...uncertainty. The tnx which each individual is bound to pay, said Adam »Smith, ought to be certain and not arbitrary. The time of payment, the manner of...plain to the contributor, and to every other person. "Where it is otherwise, every person subject to the tax is put more or less in the power of the tax-gatherer,... | |
 | John Cunningham Wood - 1993 - 664 стор.
...administrative maxims. He said that: "The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of...be clear and plain to the contributor, and to every person . . . The certainty of what each individual ought to pay is, in taxation, a matter of so great... | |
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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. 
