An article, practical and theoretical, on taxation. Written for the eighth edition of the Encyclopædia Britannica. [Followed by] Prospectus of the Encyclopædia Britannica, 8th ed, Tom 82 |
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amount assessed Author Bart burden capital cent charged Charles Charles Maclaren classes consequence considerable consumers consumption corn cost David Irving demand diminished Direct Taxes duties on commodities economy effect Encyclopædia ENCYCLOPÆDIA BRITANNICA England equal estimate excise exported fall farmers France gallon greater high duties imported imposed imposition improvements income-tax increase India Indirect individuals industry influence injurious Ireland James Browne James Ivory John Barrow labour laid land landlords late Professor letters LL.D manufacturers ment necessary nett Observa occasion paid population portion principle Professor of Natural profits proportion quantity raised rate of duty rate of wages raw produce reduced render rent revenue Sir John Sir John Barrow Sir John Leslie smuggling soil sort spirits supposed taxation taxes on income Thomas Thomas Bazley Thomas Young tion tithe treatise University of Edinburgh volume William William Hosking William Spalding wine
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Strona 6 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Strona 6 - 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.
Strona 6 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Strona 14 - By necessaries I understand not only the commodities which are indispensably necessary for the support of life, but whatever the custom of the country renders it indecent for creditable people, even of the lowest order, to be without.
Strona 27 - Taxes upon the sale of land fall altogether upon the seller. The seller is almost always under the necessity of selling, and must, therefore, take such a price as he can get. The buyer is scarce ever under the necessity of buying, and will, therefore, only give such a price as he likes. He considers what the land will cost him in tax and price together. The more he is obliged to pay in the way of tax, the less he will be disposed to give in the way of price. Such taxes, therefore, fall almost always...
Strona 6 - The certainty of what each individual ought to pay is, in taxation, a matter of so great importance, that a very considerable degree of inequality, it appears, I believe, from the experience of all nations^ is not near so great an evil as a very small degree of uncertainty.
Strona 6 - Where it is otherwise, every person subject to the tax is put more or less in the power of the taxgatherer, who can either aggravate the tax upon any obnoxious contributor, or extort, by the terror of such aggravation, some present or perquisite to himself.
Strona 33 - ... diffused, it was well known that its clandestine importation was extensively carried on, and that its real was much greater than its apparent consumption. To check this illegitimate traffic, which enriched the smuggler at the expense of the revenue and of the fair trader, a bill was carried through Parliament in 1745, in pursuance of the recommendation of a committee of the House of Commons, by which the excise duty on tea was reduced from 4s. to Is. per Ib., and 25 per cent, ad valorem.
Strona 32 - ... though a manifest encouragement to the violation of the revenue laws, and to the perjury which almost always attends it, would in most countries be regarded as one of those pedantic pieces of hypocrisy which, instead of gaining credit with anybody, serve only to expose the person who affects to practise them, to the suspicion of being a greater knave than most of his neighbours.
Strona 26 - ... they may be originally advanced by the farmer, are finally paid by the landlord. When a certain portion of the produce is to be paid away for a tax, the farmer computes, as well as he can, what the value of this portion is, one year with another, likely to amount to, and he makes a proportionable abatement in the rent which he agrees to pay to the landlord.