An Essay on the Reform of Local Taxation in EnglandMacmillan, 1902 - 400 ページ |
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according to ability Act of Elizabeth Adam Smith adopted agricultural annual value authorities basis benefit burden classes contribution custom deduct demand direct assessment district doles Dowell duty economic rent economists England equity Exchequer exemption existing expenditure farmers and parsons Final Report finance grants grievances Ibid imposed incidence income income-tax indirect taxes individual inhabited house-duty instance land land-tax landlord landowners legislature levied local taxation Lord Lord Mansfield Lord Salisbury measure ment method movables necessary non-ratable property occupiers onerous outlay paid parish pay rates payment perfect competition personal property political economy Poor Law Commissioners practical principle problem Professor Edgeworth profits property-tax proposal purposes question ratable property rate-payers real property reason reform regards relief rent-tax Royal Commission scheme scientific single tax statute subsidies subventions taxation according Taxation in Germany tenant tenths and fifteenths theory tion trade premises wealth whole
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49 ページ - ... taxation of every inhabitant, parson, vicar and other, and of every occupier of lands, houses, tithes impropriate, propriations of tithes, coal-mines, or saleable underwoods in the said parish...
49 ページ - Living by ; and also to raise weekly or otherwise (by Taxation of every Inhabitant, Parson, Vicar, and other, and of every Occupier of Lands, Houses, Tithes Impropriate, Propriations of Tithes, Coal Mines or saleable Underwoods in the said Parish, in such competent Sum and Sums of Money as they shall think fit) a convenient Stock of Flax, Hemp, Wool, Thread, Iron, and other Ware and Stuff, to set the Poor on Work...
49 ページ - ... a convenient stock of flax, hemp, wool, thread, iron and other necessary ware and stuff to set the poor on work, and also competent sums of money for and towards the necessary relief of the lame, impotent, old, blind and such other among them being poor and not able to work, and also for the putting out of such children to be apprentices, to be gathered out of the same parish...
70 ページ - But supposing it were not, what do they mean by the visible stock of an artificer ? Some artificers have a considerable stock-in-trade; some have only a little; others none at all. Shall the tools of a carpenter be called his stock-in-trade, and as such be rated ? A tailor has no stock-in-trade ; a butcher has none; a shoemaker has a great deal. Shall the tailor, whose profit is considerably greater than that of the shoemaker, be untaxed, and the shoemaker taxed ?
33 ページ - In other words, owners of property shall not be rated directly on the income from their property. This decision shows how clearly the difference between a land tax and a local rate was recognised by the Court. " The charge is on the person, not on the land, but on the person in respect of the land, for the more equality and indifferency.
114 ページ - Holland . . . has come to a different conclusion, namely, that the occupier of a house with a high ground rent, as in a central region, will, at most, pay only as much tax as what is paid by the occupier of an exactly similar house with (little or) no ground rent, as in a suburban periphery. Mr. Pierson deduces this conclusion from the assumption that the difference between the rents of the two houses may be expected to be the same after and before the imposition of the tax (or, at least, not greater...
94 ページ - English political economists are not speaking of real men, but of imaginary ones ; not of men as we see them, but of men as it is convenient to us to suppose they are.
41 ページ - ... the bishop shall have authority to bind him under a penalty of £10 to appear at the next sessions, when the justices are again to " charitably and gently persuade and move the said obstinate person to extend his charity towards the relief of the poor " ; and if he will not be persuaded...
49 ページ - If the said justices of peace do perceive that the inhabitants of any parish are not able to levy among themselves sufficient...
293 ページ - Acts for collecting some of the said rates are impracticable, the sums charged on each parish in the respective divisions being so small that they do not, by an equal pound rate, amount to more than a fractional part of a farthing in the pound on the several persons thereby rateable ; and, if possible to have been rated, the expense of assessing and collecting the same would have amounted to more than the sum rated.