Introduction to Public FinanceMacmillan, 1921 - 446 страници |
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accounts administration allowed amount annual annuities applied assessment assessor banks basis bills bonds borrowing British budget burden cent collection common commonwealths considerable consolidated fund consumption taxes corporations cost customs duties deduction difficulty direct taxes earned economic England estate tax excess profits tax excises exemption expenditure expenses fact federal fees finance fiscal fixed France important imposed increase increment individual industry inflation inheritance tax invested issue land tax less levied loan measure ment method net income normal normal profit officers owner paid payment pensions personal property poll tax possible practically pre-war production progressive tax property tax Prussia public credit purposes raised rate of interest receipts regarded rent revenue selling shifted sinking fund surtaxes tariff taxable taxation taxpayer term theory tion treasury United wages war profits wealth yield
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Страница 89 - 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.
Страница 3 - 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 they respectively enjoy under the protection of the State .... In the observation or neglect of this maxim, consists what is called the equality 'or inequality of taxation.
Страница 384 - That it shall be the duty of the Comptroller to superintend the adjustment and preservation of the public accounts ; to examine all accounts settled by the Auditor, and certify the balances arising thereon to the Register ; to countersign all warrants drawn by the Secretary of the Treasury, which shall be warranted by law...
Страница 265 - The present assault upon capital is but the beginning. It will be but the stepping-stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich ; a war constantly growing in intensity and bitterness.
Страница 3 - 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 to be clear and plain to the contributor, and to every other person...
Страница 357 - Nations, like private men, have generally begun to borrow upon what may be called personal credit, without assigning or mortgaging any particular fund for the payment of the debt; and when this resource has failed them, they have gone on to borrow upon assignments or mortgages of particular funds.
Страница 133 - The committee has come to the conclusion, therefore, that the proposed business tax should, except in certain cases, be levied upon the net income derived from business carried on within the state levying the tax.
Страница 253 - Act, 1842. and is immediately derived by the individual from the carrying on or exercise by him of his profession, trade, or vocation either as an individual, or, in the case of a partnership, as a partner personally acting therein.
Страница 281 - Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Страница 254 - The annual value of lands, tenements, hereditaments, or heritages charged under Schedule (A.) shall be understood to be the rent by the year at which the same are let...