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The Methods of Taxation Compared with the Established Principles of Justice
David MacGregor Means
No preview available - 2012
Adam Smith amount applied assessed assessors banks bonds burden capital cause cent charge City claims compelled constitute consumed corporations cost of collecting death duties death taxes demand duties earned effect employed employment equal erty evidence exempt existence expense extent fact fall fiscal greater ideal imposed income tax increase indirect taxes individual industry inequality injustice Inland Revenue intangible property interest investments labor land landlords legislature less levied luxuries means ment methods of taxation millions monopoly nature necessary obtain owners ownership paid payment perhaps perjury personal property poor possession practice prevail principles of justice produce profits progressive method progressive taxes property tax proportion provinces of France quantity railroad real estate reason regarded result revenue rich right of property seems tax-gatherer taxable taxpayers theory of justice things tion trade transfer true unearned unjust wealth whole
Page 48 - It must not be forgotten that you are not to extend arbitrarily those rules which say that a given contract is void as being against public policy, because if there is one thing which more than another public policy requires it is that men of full age and competent understanding shall have the utmost liberty of contracting, and that their contracts, when entered into freely and voluntarily, shall be held sacred, and shall be enforced by courts of justice.
Page 40 - The labour of his body, and the work of his hands, we may say, are properly his. Whatsoever, then, he removes out of the state that nature hath provided and left it in, he hath mixed his labour with, and joined to it something that is his own, and thereby makes it his property.
Page 7 - Equality of taxation, therefore, as a maxim of politics, means equality of sacrifice. It means apportioning the contribution of each person towards the expenses of government, so that he shall feel neither more nor less inconvenience from his share of the payment than every other person experiences from his.
Page 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. The expense of government to the individuals of a great nation is like the expense of management to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective interests in the estate.
Page 264 - Both ground-rents and the ordinary rent of land are a species of revenue which the owner, in many cases, enjoys without any care or attention of his own. Though a part of this revenue should be taken from him in order to defray the expenses of the state, no discouragement will thereby be given to any sort of industry.
Page 27 - The freest government, if it could exist, would not be long acceptable, if the tendency of the laws were to create a rapid accumulation of property in few hands, and to render the great mass of the population dependent and penniless.
Page 3 - Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient for the contributor to pay.
Page 354 - All charges of war, and all other expenses that shall be incurred for the common defence or general welfare, and allowed by the united states in congress assembled, shall be defrayed out of a common treasury, which shall be supplied by the several states, in proportion to the value of all land within each state, granted to or surveyed for any Person, as such land and the buildings and improvements thereon shall be estimated according to such mode as the united states in congress assembled, shall...
Page 42 - The institution of property, when limited to its essential elements, consists in the recognition, in each person, of a right to the exclusive disposal of what he or she have produced by their own exertions, or received, eitlu-r by gift or by fair agreement, without force or fraud, from those who produced it.