 | Chapin - Economics - 1879 - 266 pages
...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...certain, and not arbitrary. The time of payment, the mauner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and... | |
 | R. H. Hollingbery - Land - 1879 - 582 pages
...ensured by carrying into practice, as far as possible, an acknowledged maxim of taxation, viz., that the tax which each individual is bound to pay ought to be certain, and not arbitrary.1 The time of payment, the manner of payment, the quantity to be paid, ought all to be clear... | |
 | R. H. Hollingbery - Land - 1879 - 586 pages
...into practice, as far as possible, an acknowledged maxim of taxation, viz., that the tax which eaeh individual is bound to pay ought to be certain, and not arbitrary. 1 The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain... | |
 | William Stanley Jevons - Economics - 1880 - 142 pages
...different taxes so that those who manage to escape one tax shall be made to pay in some other way. (2) The tax which each individual is bound to pay...quantity to be paid, ought all to be clear and plain. This is the maxim of certainty, and it is very important, because, if a tax is not certainly known,... | |
 | Literature - 1880 - 1112 pages
...provides a simple means for its payment and collection. 2nd Rule. — " The tax" (says Adam Smith) " which each individual is bound to pay ought to be...the quantity to be paid, ought all to be clear and plaiu to the contributor, and to every other person." The time of payment is oue of the most important... | |
 | Emile-Justin Menier - Capital - 1880 - 466 pages
...observation or neglect of this maxim, consists what is called the equality 'or inequality of taxation. " 2. The tax which each individual is bound to pay,...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... | |
 | Jeremiah Joyce - 1880 - 274 pages
...is, in proportion to the revenue which they respectively enjoy under the protection of the state.2 (2) The tax which each individual is bound to pay ought to be certain, and not arbitrary. (3) Every tax ought to be levied at the time, or in the manner, most convenient for the contributor... | |
 | Britton Armstrong Hill - United States - 1880 - 454 pages
...under the protection of the Slate." 2. "The tax which each individual is bound to pa}' ought to bt certain, and not arbitrary; the time of payment, the manner of payment, and the quantity to be paid, ought all to be clear and plain to the contributor, and to every other... | |
 | Agriculture - 1847 - 634 pages
...in fact, it is the heaviest tax the farmer pays. Another of Adam Smith s principles i>, t 2 " that the tax which each individual is bound to pay ought...arbitrary. The time of payment, the manner of payment, and the quantity to be paid ought all to be clear and plain to the contributor and to every other person."... | |
 | Economics - 1881 - 446 pages
...appropriateness of the term. The second canon is that the tax which each is bound to pay should be fixed and not arbitrary ; the time of payment, the manner of payment, the amount to be paid, ought be clear and plain to the contributor and to every other person. There can... | |
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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 every other person. (3) Every tax ought to... 
