The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad |
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Common terms and phrases
abatements according administrative adopted amendment amount argument assessment assessors bill bonds called capital Chambre des Députés class tax commission Commissioners committee constitution corporations court declared deduction derived differentiation direct tax discussion dollars duties economic Einkommensteuer England entirely excise exemption existing expenditure fact faculty tax favor federal Finance fiscal five per cent fraud Gladstone graduation House Ibid important imposed Impôt income tax indirect individual inheritance tax inquisitorial interest introduced L'Impôt L'Impôt sur le land tax Leipzig levied London marks pay ment methods millions municipal bonds objections officials one-half paid Paris permanent personal property Physiocratic Pitt poll tax principle profits Progressive Taxation property tax proposed provision Prussian question real estate reform returns salaries Schedule scheme securities speech supra sur le Revenu system of taxation taxable taxes on product taxpayer thalers tion trade Turgot wealth yield
Popular passages
Page 632 - as any government, whose means employed in conducting its operations, if subject to the control of another and distinct government, can only exist at the mercy of that government. Of what avail are these means if another power may tax them at discretion ? " In United States vs. Baltimore and Ohio Railroad Company,
Page 122 - top ; the beardless youth manages his taxed horse with' a taxed bridle, on a taxed road, and the dying Englishman, pouring his medicine, which has paid seven per cent, into a spoon which has paid fifteen per cent, flings himself back upon
Page 602 - I never entertained a doubt that the principal, I will not say the only, objects that the framers of the Constitution contemplated as falling within the rule of apportionment were a capitation tax and a tax on land.
Page 587 - But Sherman contended that the compromise, as adopted, was unexceptionable, for " it was the farmers of the southern states who were, in fact, to be represented, according to the tax paid by them, and the negroes are only included in the estimate of the taxes.
Page 542 - gains, profits and incomes derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment or vocation." The period on which the tax was computed was
Page 84 - An Act to Repeal the Duties imposed by an Act made in the last Session of Parliament for granting an Aid and Contribution for the prosecution of the War; and to make more effectual Provision for the like Purpose, by granting certain duties upon Income, in lieu of the said Duties.
Page 717 - is Taxable Income ? As we have observed elsewhere 2 it is easy to say that income should be taxed, but it is not so easy to define what is meant by income. The law of 1913 states that net income "shall include gains, profits, and incomes derived from salaries, wages, or compensation for personal services of whatever kind, and in whatever form paid ; or from professions,
Page 579 - but without success. Real estate thus remained the basis of the requisitions until the end of the confederation. 2 The federal convention began on May 25, 1787. The Randolph, or Virginia, resolutions were introduced on May 29. The second resolution provided that "the rights of suffrage in the national legislature ought to be proportioned to the quotas of contribution, or to the number of free inhabitants, as the one
Page 395 - In 1780 a constitution was adopted which commanded, among other things, that the public charges of government should be assessed " on polls and estates in the manner that has hitherto been practised.
Page 602 - tax, simply, without regard to property, profession or any other circumstance, and a tax on land." Justice Iredell said, " Perhaps a direct tax in the sense of the Constitution can mean nothing but a tax on something inseparably annexed to the soil.