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Administration Of The Tax
Administration Of The Tax System By National And By Local Authorities. The Dependence Of The Different Kinds Of Taxes On The Conditions Of Their Administration, On The Circumstances Which Condition The Ascertainment Of The Object On Which The Tax Is Levied And The Collection Of The Taxes, Has Come Into ...

Administrative Consideration Of Taxes
Administrative Consideration Of Taxes. The Purpose Of The Present Chapter Is To Discuss Certain Questions Which Arise In The Framing Of Tax Laws, The Discus Sion Being Regarded Primarily From The Point Of View Of Administration. 67. Shall All Revenue Be Secured By A Single Tax? Any Scheme Of Taxation ...

Analysis Of The Services
Analysis Of The Services Rendered By The Public Administration. § 79. If We Picture To Ourselves A Community Situated In Some Remote Utopia, All The Members Of Which Are Precisely Equal In Respect Of Means And Wants, It Would Be An Easy Matter To Devise An Equitable Mode Of Collecting ...

Analysis Of The United
Analysis Of The United States Treasury Department. I. Administration. The Secretary Of The Treasury, Who Is The Representative Of The Treasury Department In The Presi Dent's Cabinet, Is Personally Responsible For The Administration Of The Department. The Administrative Functions Are Assigned To Officers Or Offices As Follows : 1. First ...

Annual Incomes In Millions
Annual Incomes In Millions Of Pounds In Each Of The Five Classes A Continual Increase Is Noticeable, Excepting Class B Alone Where A Decrease Set In In ,88o, Which, It Is To Be Remarked, Is Confined To Possible Where An Unmitigated Local Self-government Results In Impaneling The Citizen's And Farmer's ...

Cameralistics And Financial Science
Cameralistics And Financial Science.' §8. It Lies In The Nature Of Things That The Pre-scientific Stages, Preparatory To The Development Of A Science, Follow The Inexorable Law Of Growth Which Governs Human Thinking As Well As The Phe Nomena Of Life Generally, And So Present Results That Look Paltry When ...

Classification And Characterization Of
Classification And Characterization Of Taxes. 58. Selection Of A Principle Of Classification. The Most Serious Difficulty In Drawing Up A Classification To Be Used In A Scientific Investigation Lies In The Selection Of A Principle Or Characteristic According To Which Facts May Be Grouped. Manifestly The Most Significant Quality Of ...

Classification Of Public Wants
Classification Of Public Wants. § 153. Some Reference Has Already Been Made In The Introduc Tory Portion Of This Work (vol. I. Secs. 187-216) To The Logical Sequence Necessary In All Organization Of Demands Or Expendi Ture (bedartsgestaltung). Whether The Question Concerns Public Or Private Economy, There Is A Single ...

Concerning The Nature Of
Concerning The Nature Of Public Expenditures. The Purpose Of A Study Of Public Expenditures Is To Dis Cover The Meaning Of Expenditures Through The Agency Of The State For The Life Of The People, And In This Manner To Arrive At Those General Principles Which Control Governmental Appro Priations. Some ...

Concerning The Preparation Of
Concerning The Preparation Of The Budget. Having Considered Budgets In Their Relation To Popular Government, We Are Now Prepared To Enter Upon An Analysis Of Their Form And To Undertake A Study Of The Many Detailed Questions Which Arise Respecting Them. There Is No Room Here For Original Method In ...

Concerning The Principle Of
Concerning The Principle Of Apportionment. The Question Of Apportionment Of Taxes Leads To A Con Sideration Of The Relative Duty Of Citizens To Pay For The Sup Port Of The State. The Student Is Not Left Entirely To Speculation Respecting This Subject. As Has Been Already Pointed Out, It Ties ...

Conflicting Taxation
Conflicting Taxation. § 223. In The Observations We Have Just Been Making, We Have Touched Upon Things For The Understanding Of Which A Pre Vious Acquaintance With The Chapter Discussing The Objects Of Taxation Would Be Desirable. At The Same Time, We Have Now Reached A Certain Phase Of The ...

Conspectus Of The Various
Conspectus Of The Various Kinds Of Taxes. § 324. A Conspectus Of The Various Kinds Of Taxes Might Be Most Simply And Easily Effected By Means Of An Historical Survey In Which It Is Attempted To Arrange The Main Facts Of Tax Ation In An Orderly Manner By Groups, Provided ...

Debt
Debt. § 533 It Is With The Public Credit As With Credit In General ; The Employment Of Credit Gives Rise To Special Kinds Of Transac Tions In Credit, And The Resulting Special Branches Of The Credit Business In Their Turn Give Rise To Special Organs And Organiza Tions, Which ...

Discrepancies Between The Executed
Discrepancies Between The Executed And The Estimated Budget. The Responsibility Of The Law-making Body For Financial Legislation Does Not Cease With The Vote Of The Formal Budget. Discrepancies Are Sure To Arise Between Estimates And Results When The Budget Is Placed In Execution. These Discrepancies Commonly Become Apparent To The ...

Divisions Of The Science
Divisions Of The Science Of Finance. 1. Definition Of The Science Of Finance. The Science Of Finance Treats Of Public Expenditures And Public Income And Includes In Its Investigations All Those Varied Relations Neces Sarily Implied When Considering Such Expenditures And In Come. In Its Restricted Sense, It Pertains To ...

Economy
Economy. § 170. It Is Very Desirable In The Case Of All Private Establish Ments, Though Relatively Few Have Attained The Point, That Esti Mates Should Be Made Out From Time To Time With A View To The Orderly Management Of The Affairs Of The Concern. As Regards The Public ...

Employment Of Public Credit
Employment Of Public Credit And Investment Loans. It Is The Purpose Of The Present Chapter To Consider Some Of Those Fundamental Questions That Arise In The Employment Of Public Credit. So Far As Temporary Loans Are Concerned Nothing Need Be Added To What Has Been Already Suggested In The Foregoing ...

Excise Duties As A
Excise Duties As A Federal Tax. Thus Far Our Inquiry Respecting The Source Of Revenue Pertinent To The Federal Government Has Been Under The Guidance Of The Considerations That The Dignity Of The State Demands Cer Tainty Of Revenue, And That It Is Wise For A Government To Select For ...

Facts Respecting Public Expenditures
Facts Respecting Public Expenditures. The Theory Of Public Expenditures Submitted In The .pre Ceding Chapter Rests Primarily For Its Sanction Upon An Analysis Of Those Motives For Action And Conditions For Judgment That Present Themselves To The Common Observation Of All. If These Motives And Conditions Have Been Properly Understood, ...

Financial Organization And Administration
Financial Organization And Administration. The Reason Why It Is Necessary To Include In The Science Of Finance A Consideration Of Financial Organization And Ad Ministration Was Cursorily Explained In The Analysis Intro Ductory To This Treatise. It Was There Shown That The Manner In Which Fiscal Laws Are Administered, And ...

Foreign Commerce And Federal
Foreign Commerce And Federal Taxation. Understanding, Then, The Needs Of The Federal Government, Both As Regards The Relative Amount To Be Raised And The Peculiar Requirements Due To The Political Responsibilities Which It Has Assumed, What Funds Should Be Set Aside As The Source Of Federal Income? In View Of ...

General Conception Respecting Budgets
General Conception Respecting Budgets. As Pointed Out In The Introductory Chapter To This Treatise, The Most Fruitful Source Of Financial Disorder Is Found In The Carelessness And Uncertainty Likely To Attend Financial Legisla Tion; And It Is An Appropriate Task For The Science Of Finance To Consider Somewhat At Length ...

General Results Working Through
General Results Working Through Consumption. Tax Payments Form An Item Of Expense To The Citizen, And The Only Way In Which They Can Touch General In Dustries Is Through Curtailment Of Demand Or Encouragement Of Supply Of Those Services Or Commodities Furnished By Pri Vate Enterprise. Should The Payment Be ...

Government Paper Money And
Government Paper Money And The Resumption Of Specie Payments. § 547. The Experience Of The United States Of America Dur Ing The Civil War Is Full Of Instruction And Warning For The Nations Of Europe ; It Shows That The Sudden Demands Of A Great War May Not Only Plunge ...

Inequalities Between Persons
Inequalities Between Persons. The Inequality Of The General Property Tax As Between Citizens Of The Same Town Arises On Account Of The Fact That The Assessor Must, To Some Extent, Rely Upon The Declaration Of Property By Citizens For The Purpose Of Taxation. This, Indeed, Is The Theory Upon Which ...

Inequalities Between Real And
Inequalities Between Real And Personal Pro Perty. It Is Evident That The Task Of Assessing Property For The Purpose Of Taxation May Be More Fully And Equitably Ac Complished For Real Estate Than For Personal Property, A Fact Which Shows That The General Property Tax, If Used To The Exclusion ...

Modern Financial Science
Modern Financial Science. § 13. We Shall First Have To Speak Of Lorenz Von Stein. If We Compare His Lehrbuch Der Filuznzwissenschaft 5th Revised Edition 1884-86) With That Of K. H. Rau, Which It Was Intended In A Way To Replace, And Which It Actually Did To Some Extent Replace, ...

Monopolies Royalties
Monopolies (royalties). § 284. Although The System Of Royalties, As A Fiscal Resource, Properly Belongs To An Early Stage Of The Development Of The Public Exchequer, And Is Intelligible Only As Conditioned By The Circumstances Of The Epoch To Which It Belongs, While In Connec Tion With The Modern Public ...

National Expenditures Of France
National Expenditures Of France Compared With Population And Property For Dates Named. • De Foville, La France Icessavique. P. 9. T De Foville, La France Lteamaatigut, P. 516. The Exhibit Submitted For The United States Does Not Ex Tend Beyond The Year 1840, And The First Safe Estimate Of Wealth ...

Nature Of Public Credit
Nature Of Public Credit. A Consideration Of Public Credit Leads The Student To A Phase Of The Science Of Finance Quite Different From That Which Has Thus Far Claimed His Attention. According To The Classification Of Public Revenue Already Laid Down Public Credit Is The Source Of Anticipatory Revenue As ...

Objective Taxes Taxes On
Objective Taxes (taxes On Proceeds). § 297. In Taking Up The Consideration Of Objective Taxes, The Concept Of Which Contains Implicitly A Contrast With Subjective Taxes, We Are Treading The Historic Ground Of The Scientific Period Of Tax Development. The Consciousness Of This Contrast Is Absent In Earlier Times. It ...

Organization For Administering State
Organization For Administering State And Taxes. Federal Government Might, By The Exercise Of Such Powers As It Clearly Possesses, Proceed To The Taxation Of Interstate Commerce Independently Of Any Agreement Or -understanding With The States; And Were The Taxation Of In Land Commerce In A Consistent And Uniform Manner The ...

Outlines Of The Evolution
Outlines Of The Evolution Of The Public Credit. § 495. The Purpose Of The Foregoing Survey Has Been To Give A Realistic Picture Of The Actual Course Of Development Of Public Debts. For This Purpose We Have Selected Countries Which Are Of Great Importance In This Development, Or Which Stand ...

Principles Of Tax Exemption
Principles Of Tax Exemption. The Chief Source Of Revenue For Modern States Is Found In Taxation, And This Will Continue To Be The Chief Source Of Revenue As Long As The Institution Of Private Property In Productive Agencies Receives The Approval Of Mankind. It Is On This Account That A ...

Private Economy And Public
Private Economy And Public Economy. § 48. The Purpose And Scheme Of This Book Require That The Discussion Must No More Here Than Elsewhere Be Allowed To Lose Itself In A Multiplicity Of Details. All We Can Expect To Do Will Be To Describe The Main Lines Of The Historical ...

Relation Of Public Expenditures
Relation Of Public Expenditures To Industrial And Political And Social Conditions. It Is The Purpose Of This Chapter To Trace The Influence Of The Industrial, The Political, And The Social Conditions Of A Peo Ple Upon The Aggregate Of Their Public Expenditures. Each Of These Elements Of A Civilization Works ...

Relation Of Public Expenditures_2
Relation Of Public Expenditures To The Cation Of Governmental Functions. The Important Question Which The Theory Of Expenditure Asks Regarding The Several Lines Of Public Service Pertains To The Influence Of A Developing Civilization Upon The Grants De Manded For The Support Of Each Service, And The Discussion Which Follows ...

Revenue From Public Domain
Revenue From Public Domain. Under Revenue From Public Domain Will Be Considered Those Forms Of Income Accruing To The State On Account Of, Ownership Of Or Interest In Landed Property. This Phrase Property," However, Must Be Interpreted Very Broadly. All Of The So-called " Extractive Industries " Present Themselves For ...

Revenue From Public Industries
Revenue From Public Industries. In Considering Public Industries In Their Relation To Public Finances We Shall Confine Ourselves To Those Practical Ques Tions That Arise When The Subject Presents Itself To The Finan Cier. The First, And Perhaps The Most Important, Of These Questions Pertains To The Choice Of An ...

Revenue
Revenue. The Investigation Respecting Expenditures Having Been Brought To A Close, It Now Becomes Our Task To Consider The Nature And The Sources Of Public Income, And To Search For Those Administrative Rules And General Principles By Which The Necessary Revenue Of The State May Be Secured In The Manner ...

Revenue_2
Revenue. The More Difficult Analysis Respecting A Schedule Of Charges For A Public Industry Presents Itself In Connection With Those Industries In Which Revenue Is More Or Less Inci Dental To Service. These Industries, It Will Be Remembered, Are Such As Determine In Large Measure The Conditions Of Living For ...

Selection Of Industries To
Selection Of Industries To Be Taxed. Had It Been Possible To Direct The Organization Of Industries During The Last Fifty Years With A View To The Taxation Of Corporations, The Task Of The Financier Would Now Be Greatly Relieved. For Reasons That Need Not Here Be Discussed Many Industries Are ...

Separation Of State And
Separation Of State And Interstate Commerce. The Attention Of The Student Has Doubtless Been Arrested By The Classification Of Inland Traffic As State And Interstate Traffic, The Net Earnings Upon The Former Being Assigned To The State For Purpose Of Taxation, While The Federal Government En Joys The Exclusive Right ...

Sources Of Revenue To
Sources Of Revenue To The Federal Government. While Many Questions Which Present Themselves To The Financier Have Not Been Considered In The Foregoing Pages, It Is Believed That All Of The Important Fiscal Principles Have Been Made The Subject Of Discussion. This Being The Case, We Are Prepared To Enter ...

Sources Of State Revenue
Sources Of State Revenue. The States, It Will Be Remembered, Assume No Responsibility For International Affairs, And In Interstate Complications Their Liberty Extends No Farther Than To Be Recognised As A Party In A Case. The Federal Government Could Not Permit Serious Diplomatic Correspon Dence To Be Carried On 'between ...

Stamp Taxes
Stamp Taxes. § 280. The Stamp Fee, Says K. H. Rau' Has Been Pretty Gen Erally Adopted On Account Of The Ease Of Collection And Superin Tendence. It Is Based On A Legislative Requirement That Stamped Paper Must Be Used For Certain Documents, The Price Of The Paper Being Fixed ...

Statement Of The Percentage
Statement Of The Percentage Of National And Local Expenditures For Selected Dates For Countries Named. United States, Again Making An Exception For The Influence Of The War Of 1861, The Figures Exhibit The Same Trend. It Is Of Course Recognised That Population Has Massed Itself In Cities During The Period ...

Taxes On Consumption
Taxes On Consumption. § 358. The Taxation Of Wealth In The Form Of A Tax On Con Sumable Wealth Affords The Transition To The Important Field Of Taxes On Consumption (consumption Taxes, Taxes On Expendi Tures). So Long As We Have To Do With Objects Of The Nature Of Durable ...

The Administration Of A
The Administration Of A Public Debt. It Is The Purpose Of The Present Chapter To Consider Briefly Those Problems That Present Themselves To The Financier In The Administration Of A Public Debt. These Problems, Which Are More Or Less Technical In Character, Pertain To The Issue Of A Debt, The ...

The Ascertainment Of The
The Ascertainment Of The Taxable Objects. 378. In The Administration Of The Tax Law, In Applying The Provisions Of The Statute To The Phenomena Of Actual Life, The Great Problem Is To Ascertain What These Phenomena Are. Viewed In The Light Of The Foregoing Considerations On State Administra Tion And ...

The Business Operations Of
The Business Operations Of The Treasury Are Intrusted To Two Officers: 1. The Treasurer Of The United States, Who Is The Fiscal Agent Of The Department. 2. The Register Of The Treasury, Who Is The Bookkeeper Of The Department. This Cursory Analysis Of The Organization Of The Treasury Department Shows ...

The Causes Affecting The
The Causes Affecting The Structure And Organization Of Public Bodies. § 115. A Comparison Of The Several States Of Europe (or States Representing European Civilization) From The Point Of View Of Structure Brings Out Such A Multiplicity Of Forms, Existing And Extinct, That We Find Ourselves Obliged To Begin_ With ...

The Collection Of Taxes
The Collection Of Taxes. § 385. In The Method Of Collecting Taxes, At Least So Far As Concerns Indirect Taxes—internal Taxes On Consumption And Import Duties—we Are Confronted With An Historical Growth Of The Same Character As What We Have Met With In Other Depart Ments Of National Life,—a Development ...

The Defrayment Of The
The Defrayment Of The Public Expenditure. § 156. But A Good Deal Nearer The Surface, And Therefore Nearer To The Point Of View Of The Common Run Of Practical Discussion, Are The Questions Which Concern The Defrayment Of The Public Expenditures, That Is To Say, The Maintenance Of A Balance ...

The Dependent Character Of
The Dependent Character Of The Science Of Finance. § 1. A Consensus Will Gradually Be Reached As To The Purport Of Science Generally : What Its Sphere May Be, What Is Its Sub Ject Matter, Its Content, Its Attainable Goal. The Doubts And Misconceptions That Arise In The Course Of ...

The Development Of Contributions
The Development Of Contributions And Expenditures In Kind Into Contributions And Expenditures In Money And The Limits Of Each Class. § 174. It Is Well Known That, For Reasons Familiar To Every One, The Course Of Historical Development Due To The Division Of Labor And To Technical Improvements In Industry, ...

The Development Of Public
The Development Of Public Credit As Reflected By Contemporary Theory. § 503. It Is The Office Of Every Science That Deals With Public Life To Be More Than A Simple Reflection Of Facts And Events. But It Falls To The Portion Of Every New Science To Be Little More Than ...

The Development Of The
The Development Of The Functions Of The State. 34. A Discussion Of The Functions And The Purpose Of The State From The Point Of View Of The Underlying Principles May Quite As Well Start From The Question As To What Classes Of Activity The State Should Leave To Private Initiative, ...

The Early Development Of
The Early Development Of Public Debts In Europe. Which Finds The Transfer Of The Usance Of Capital Advantageous (vol. I. Sec. 418). The Resulting Historical Development Takes The Form Of A Suc Cession Of Stages Within The History Of Any Given People, And The Form Of A Succession Of Phases ...

The Early Personal Taxes
The Early Personal Taxes. § 256. The Purpose Of This Historical Survey Is Not A Collec Tion Of All Sorts Of Curious And Obscure Facts From The Records Of All Ages And All Peoples, Such As Often Characterizes The Infan Tile Stage Of Historical Research. It Is Of No Consequence ...

The Evolution Of The
The Evolution Of The State. § 20. There Are Few Points At Which The Historical Conception Of Social Life Has So Completely Carried The Day Against The Notions Of Natural Right As In The Debate About The Beginnings Of The State. It Is True The Favorite Analogy Of A Plant-like ...

The Excise
The Excise. § 265. Even As Late As The Prussian Tariff Of 1818 We Find A Distinction Drawn Between Duty And Excise. The Latter Term Has Been Used Since The Middle Ages As The Customary Designa Tion For What We Today Call Taxes On Consumption. It Answers To The Earlier ...

The Finances Of Self Government
The Finances Of Self-government. § 143. The Assertion Has Repeatedly Been Made That The Material Means Required By Self-government Are Necessarily, Or At Least Properly, To Be Correlated With The Personal Services Required ; The Tax System Of Self-government Should Correspond To The System Of Personal Requirements. This, However, Holds ...

The Financial Character Of
The Financial Character Of The Several Branches Of The Administration. § 185. A Discussion Of The Fiscal Demands Of The Several Branches Of National And Communal Administration Leads Unavoidably Into The Technicalities And Details Of Each Of These Different Admin Istrative Functions, And So Out Of The Sphere Of Financial ...

The Financial Relations Of
The Financial Relations Of The Members Of The § 125. The Foregoing Discussion Has, For The Sake Of Clear Ness, Passed Over An Important Factor Which We Shall Now Have To Examine. No Mention Has Been Made In The Foregoing Of The Differences In Benefit Derived And In Ability To ...

The Historical Forms Of
The Historical Forms Of Taxation. 403 Scanty Remnants To Recall An Odious Memory, Has Become The Special Object Of Attack Of Modern Radicalism As Producing A Relative Tax Exemption Of The Rich. § 268. The Increase Of Wealth, Which Showed Itself In The Con Sumption Of Many Articles Not Necessary ...

The Historical Growth Of
The Historical Growth Of Equitable Taxation. 203. The Discussion Has, So Far, Dealt With The Course Of Development Out Of Which The Principles Of Equitable Taxation Have Emerged As An Historical Product. It Will Now Be Necessary To Give Some Attention To The Way In Which These Principles Have Been ...

The Income Taxes Of
The Income Taxes Of The Nineteenth Century. § 308. The Great Truths Of National Life Are Simple ; Their Realization Is Difficult. The New Era Which Is Now At The Close Of Its First Century Can Make No New Discoveries In Matters Of Taxa Tion, In Which The Innovation Extends ...

The Justice Of Compensatory
The Justice Of Compensatory Taxes. § 229. Just As The Conflict Of Tax Claims Between Competing Public Bodies Served As An Occasioning Cause To The Investigation Of All Taxation, So It Has Latterly Happened That A Peculiar Kind Of Tax Has Arrested Attention And Directed It To A General Class ...

The Manner In Which
The Manner In Which Taxes Work. The Present Chapter Changes Slightly The Point Of View From Which The General Question Of Taxation Has Thus Far Been Regarded. Having Considered The Nature Of A Tax, The Employ Ment Of The Taxing Power, And The Peculiar Relation Of Citi Zens As Taxpayers, ...

The Nature Of Self Government
The Nature Of Self-government. § 135. The Immediate Point Of Departure For The Present Discussion Is Afforded By Certain Discussions Of A General Char Acter Inserted In The Earlier Portions Of The Present Work, Inci Dentally To The Course Of The Exposition ; As, E. G., What Has Been Said ...

The Passage Of The
The Passage Of The Budget To Its Vote. Most Writers On Finance Draw Clearly A Line Between The Preparation Of A Budget And The Passage Of A Budget To Its Vote. In All Countries Where Cabinet Government Prevails, Or Where The Ministry Is Responsible To The Monarch, And Con Sequently ...

The Personal Service Required
The Personal Service Required By The State The Civil Service. § 176. The Relation Of The State To Those Persons Who Consti Tute The Living Forces Of Which The State's Activity Is A Product, Is Necessarily Conditioned By The Stage Of Constitutional Develop Ment Attained; For This Latter Expresses The ...

The Present State Of
The Present State Of The Public Credit. § 518. What The Far-seeing Philosopher Berkeley Said, A Century And Half Ago, In Speaking Of England, That The Discovery Of Public Credit Was The Discovery Of A New Gold Mine, And What James Steuart, And More Particularly Sinclair, Had To Say Of ...

The Principles Of Equitable
The Principles Of Equitable Taxation. 195. The General Principle Being Admitted That Each Indi Vidual Private Economy Is In Duty Bound To Contribute To The Taxes, There Remains For Discussion The More Difficult Question As To The Method By Which This Great Multitude Of Dissimilar Private Establishments Are To Be ...

The Public Economy In
The Public Economy In Process Of Growth. § 51. The Whole Historical Development Of The Public Economy Has Hitherto Consisted Of Nothing But An Increasing Differentiation Between The Private Economy Of The Individual Citizens And The Public Economy Of The Commonwealth To Which They All Belong. The Strength Of Our ...

The Public Economy In_2
The Public Economy In Its Developed Form. § 64. While We Have, In What Has Gone Before, Discussed The Distress Incident To The National Economy In Process Of Develop Ment, The Question Now Is What Is To Be The Outcome Of This Pro Cess Of Development. So Long As The ...

The Rate For Direct
The Rate For Direct And Indirect Taxes. In Case The Tax Under Consideration Is A Direct Tax, The Quantity Of The Thing Taxed, As Well As The Amount To Be Raised, Having Been Determined, The Adjustment Of The Rate Is A Very Simple Matter. The Rate At Which The Tax ...

The Relation Of The
The Relation Of The Science Of Finance To Political Economy. § 6. A Few Words Will Be Necessary To Justify The Classification Here Insisted On. In The Introduction To The General Doctrine Of Political Econ Omy Contained In The First Volume Of The Present Work, It Is Attempted To Lead ...

The Right To Tax
The Right To Tax And The Obligation To Pay Taxes. § 192. The Evolution Of The Right To Tax On Part Of The Coin Monwealth, And Of The Liability To Taxation On Part Of The Individ Ual Members Of The Community, Goes On Paripassu With The Evolu Tion Of The ...

The Science Of Finance
The Science Of Finance. In England The Minimum Rate,' Which Had Been Fixed At One Penny In 1765, Was Raised In 1783 To Two Pence, 1797 To Three Pence, 1804 To Five. Pence (for Greater Distances Within The Country To 12-14 Pence). In France The Fanaticism Of The Revolution Sought ...

The Shifting Of Taxation
The Shifting Of Taxation. § 245. The Connection Between The Tax-object, On Which The Tax Is Levied, And The Tax-source Which The Law Is Intended To Reach Is, Under The Circumstances Of Modern Industrial Life, A Problematical One. In A Consistent Socialistic Organization Of Society In Which There Were No ...

The Single Excise Tax
The Single Excise Tax. An Excise Tax, As That Phrase Was Used Before Differentiated From Import Duties, Implies An Assessment Levied On The Producer Or The Dealer In The Expectation That Its Payment Will Be Transferred To Consumers In Proportion To Their Respective Expenditures. The Propriety Of Calling An Excise ...

The Single Tax And
The Single Tax And A Plurality Of Taxes. § 251. As Old As Financial Science Itself Is The Idea Of Embodying The Whole System Of Taxation In A Single Tax. The Physiocratic Theory Of Taxation Points To The Tax On Rent (assumed To Be The Only Surplus Of Industrial Production ...

The Sources Of Taxes
The Sources Of Taxes And The Objects Of Taxation. 236. The Material Substratum Of The Whole Discussion Of Chapter I., Dealing With Equity In Taxation, Is The Economic Sub Stance Which Constitutes The Objects Of Taxation. The Purpose Of The Present Chapter Is To Examine The Nature Of This Substance. ...

The Structure Of The
The Structure Of The Commonwealth. § 1o. If I Use The Expression "public Organizations"rather Than "the Public Organization" It Is Because The Unity That Public Organization Which Answers To Our Con Cept Of The State Presents Itself To Us In The Guise Of A Multiplicity Of Organizations, Rising One Above ...

The Taxation Of Earnings
The Taxation Of Earnings. 334. Reasons Of Equity As Well As Of Expediency Have Led To The Construction Of A System Of Taxation Out Of Many And Diverse Constituent Elements; These Constituent Elements Are Classed Under Three General Heads. The Same Reasons Have Brought It About That Each Of These ...

The Taxation Of Property
The Taxation Of Property Or Possessions. § 352. The Taxation Of Earnings [erwerbsbesteuerung] As It Exists Today Leaves But Scant Room For Taxes On Possession [besitzbesteuerung]. In Point Of The Extent To Which It Is Employed The Property Tax Is The Chief Item Under This Head. As Viewed From The ...

The Various Kinds Of
The Various Kinds Of Compensation. § 92. Those Services Rendered By The Public Administration Which Belong In The First Of The Above Enumerated Classes Are Those That Admit Of Being Admeasured And Requited By Kind And Quantity, So That Each Individual Member Of The Community Shall Pay For What He ...

The Various Kinds Of_2
The Various Kinds Of Public Debts. § 523. The Facts Relating To Public Debts Which We Have Reviewed Have So Far Been Distinguished Into Classes Only Accord Ing To Two Principles Of Classification. ( 1) According As The Loan Is Made For Productive Or For Unproductive Purposes, And (2) With ...

Tolls
Tolls. § 261. The Discussion Under The Last Preceding Head Has Dealt With That Class Of Taxes Which Have, On Account Of Their Simplicity, Lasted Through From The Beginning To The End, And Combine The Earliest Tentative Efforts And The Ideal Of Developed Taxation. Under The Head Of Tolls (duties) ...

Voluntary Aids
Voluntary Aids. § 149. Having Now Reviewed The Nature And The Financial Sys Tem Of Local Self-government, The Field Is Clear For The Discussion Of A Class Of Public Aids, Which, As We Have Already Had Occasion To Remark In The General Exposition, Must Not Be Made Too Much Of, ...