 | Direct taxation - 1909 - 156 pages
...He shows that such a tax would violate the maxim in which he lays it down that "the tax which every individual is bound to pay ought to be certain and not arbitrary." Uncertainty he appeared to regard as the greatest of evils in taxation* as exposing the tax-payer to... | |
 | John Stuart Mill - Economics - 1909 - 1086 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 ought to b* certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid,... | |
 | Charles Bowdoin Fillebrown - Taxation - 1914 - 184 pages
...that this is the proper standard or principle of contribution to the support of government. Second: "The tax which each individual is bound to pay, ought to be certain, and not arbitrary." In order that the state may secure a maximum of revenue at a minimum expense, it is necessary that... | |
 | Alaska. Legislature. House of Representatives - 1915 - 412 pages
...the support of government as nearly as possible in proportion to their respective ability. 2. The tax each individual is bound to pay ought to be certain...ought all to be clear and plain to the contributor and every other person. 3. Every tax ought to be levied at the time or in the manner in which it is most... | |
 | Lucian Oldershaw - Economics - 1915 - 162 pages
...support of the Government as nearly as possible in proportion to their respfic_ti\£jabililies. (ii) The tax which each individual is bound to pay ought to be certain and not arbitrary. (iii) Every tax ought to be levied at the time, or in the manner, in which it is most likely to be... | |
 | Tennessee. Committee on Taxation - Taxation - 1915 - 122 pages
...after the payment of taxes violates that canon of just taxation as stated by Adam Smith : " The tax each individual is bound to pay ought to be certain and not arbitrary." Capital flies from any State where there is no fixedness of taxes. It is against public policy for... | |
 | Henry Sanderson Furniss Sanderson - Economic history - 1917 - 424 pages
...of good and bad years is continued, it might very well be taken as the period.) Then the Govern* " The tax which each individual is bound to pay ought...manner of payment, the quantity to be paid, ought to be clear and plain to the contributor and to every other person " (Adam Smith's second Canon of... | |
 | Ohio. Courts - Law reports, digests, etc - 1919 - 636 pages
...The first part of Adam Smith's second axiom is in this connection of paramount importance ; that is, "The tax which each individual is bound to pay ought to be certain and not arbitrary." Doerfler v. State Taxing Commission. [Vol. 21 (NS) tax is not certain, but arbitrary and in contravention... | |
 | Cecile King - 1921 - 230 pages
...(rent, prof its; wages) is necessarily unequal, in so far as it does not affect the other two." II. "The tax which each individual is bound to pay ought...manner of payment, the quantity to be paid, ought to be clear and plain to the contributor, and to every other person." III. "Every tax ought to be levied... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 802 pages
...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...arbitrary. The time of payment, the manner of payment, and the quantity to be paid ought to all be clear and plain to the contributor and to every other person.... | |
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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... 
