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" Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any tax, and renewed... "
Annual Register - Seite 151
herausgegeben von - 1801
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The Quarterly Review, Band 109

William Gifford, Sir John Taylor Coleridge, John Gibson Lockhart, Whitwell Elwin, William Macpherson, William Smith, John Murray, George Walter Prothero - 1861 - 630 Seiten
...in its censure than the words used nearly a century ago by the Aristotle of Political Economy : — 'Capitation taxes, if it is attempted to proportion...them to the fortune or revenue of each contributor [the exact description of the income tax], become altogether arbitrary. The state of a man's fortune...
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The People's Blue Book. Taxation as it Is, and as it Ought to be

Charles Tennant - 1862 - 746 Seiten
...their land, from the profits of their stock, or from the wages of their labor. These taxes, if it be attempted to proportion them to the fortune or revenue...each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any...
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An Inquiry Into the Nature and Causes of the Wealth of Nations, Band 2

Adam Smith - 1869 - 616 Seiten
...of their land, from the profits of their stock, or from the wages of their labour. Capitation Taxes. Capitation taxes, if it is attempted to proportion them to the fortune or revenue of the contributor, become altogether arbitrary. The state of a man's fortune varies from day to day,...
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Taxation, Past, Present, and Future

William Lucas Sargant - 1874 - 384 Seiten
...though it was his proselyte, William Pitt, that afterwards ventured successfully to make a trial. " Capitation taxes, if it is attempted to proportion...each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any...
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An inquiry into the nature and causes of the wealth of nations. A careful ...

Adam Smith - 1875 - 808 Seiten
...of their land, from the profits of their stock, or from the wages of their labour. Capitation Taxes. CAPITATION taxes, if it is attempted to proportion...each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any...
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Principles of Political Economy

Matteo Liberatore - 1891 - 342 Seiten
...seems to have revived in the shape of taxes on moveable wealth. " Capitation taxes," says Adam Smith, "if it is attempted to proportion them to the fortune...each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day, and without an inquisition more intolerable than any...
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Handbuch der Finanzwissenschaft: in verbindung mit Alfred Amonn, Heinrich ...

Wilhelm Gerloff - 1927 - 666 Seiten
...„capition taxes" (wohl im Hinblick auf die französischen Fehlversuche mit den Vaubanschen Projekten) „if it is attempted to proportion them to the fortune or revenue of the contributor" für „altogether arbitrary", und er verurteilte sie vor allem auch deshalb — in...
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Festgabe für Georg von Schanz zum 75. geburstag 12. märz 1928, Band 2

Hans Georg Teschemacher - 1928 - 458 Seiten
...Formen und nach wirtschaftspolitischen Gesichtspunkten besteuert wissen will: „Er erklärte ,capition taxes if it is attempted to proportion them to the fortune or revenue of the contributor' für ,altogether arbitrary', und er verurteilte sie vor allem auch deshalb — in...
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Giornale degli economisti, Band 37

1908 - 748 Seiten
...soulager les terrea et le commerce ». (4) SMITH, loc. cit.: « Capitation taxes, if it is atteiupted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary If they are proportioned, not to the supposed fortune, but to the rank of each contributor, become...
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Of Rule and Revenue

Margaret Levi - 1989 - 261 Seiten
...principle, as it is possessed of a just revenue. Edmund Burke Reflections on the Revolution in France Capitation taxes, if it is attempted to proportion...each contributor, become altogether arbitrary. The state of a man's fortune varies from day to day and, without an inquisition more intolerable than any...
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