Observations, &c. Upon the Act for Taxing Income: In which the Principles and Provisions of the Act are Fully Considered, with a View to Facilitate Its Execution, Both with Respect to Persons Chargeable, and the Officers Chosen to Carry it Into Effect : with the Act at Large : Together with the Substance of Clauses of the Assessed Tax Act that Have a Reference to this ... |
From inside the book
Results 1-5 of 20
Page 2
... proportions to their refpective means ; and as from the nature of the criterion it did not embrace a large portion of the property of the community enjoyed by political bo- dies or perfons not objects of thofe affeffments which confti ...
... proportions to their refpective means ; and as from the nature of the criterion it did not embrace a large portion of the property of the community enjoyed by political bo- dies or perfons not objects of thofe affeffments which confti ...
Page 3
... proportion to the means of the individual ; and by a fimilar determination to fuffer the prejudice , arif- ing from the apprehenfion of a disclosure of circumstances , to fubfide in favour of an effective and certain mode of enforc- ing ...
... proportion to the means of the individual ; and by a fimilar determination to fuffer the prejudice , arif- ing from the apprehenfion of a disclosure of circumstances , to fubfide in favour of an effective and certain mode of enforc- ing ...
Page 5
... proportion , in refpect of every Majefty not refi- fort of Income arifing from property in this country ; perfons fo fituated cannot be perfonally charged , their In- Britain . come is made liable in the hands of their agents or ...
... proportion , in refpect of every Majefty not refi- fort of Income arifing from property in this country ; perfons fo fituated cannot be perfonally charged , their In- Britain . come is made liable in the hands of their agents or ...
Page 6
... proportion of one tenth . There is another provifion in relief of thofe who have fa- milies to fupport , which if not ftrictly an exemption may from its general application to every defcription of perfons chargeable under the act , and ...
... proportion of one tenth . There is another provifion in relief of thofe who have fa- milies to fupport , which if not ftrictly an exemption may from its general application to every defcription of perfons chargeable under the act , and ...
Page 9
... proportions in the hands of the perfons receiving the dividends or intereft , and the party poffeffing this fpecies of property does not lofe any ex- emption or abatement to which he may be entitled , which would be the cafe if the ...
... proportions in the hands of the perfons receiving the dividends or intereft , and the party poffeffing this fpecies of property does not lofe any ex- emption or abatement to which he may be entitled , which would be the cafe if the ...
Common terms and phrases
afcertaining affeffment Affeffors Affiftants aforefaid alfo allowed alſo amount annual value annum appointed arifes from Trade bank of England cafes caſe caufe cauſe certificate charged chofen collectors Commercial Commiffioners Commif Commiffioners of Appeals confideration confidered county at large declare deductions defcription delivered diftinct divifion duplicate eftate eſtate eſtimated execution faid Act faid commiffioners faid Duties faid rates fame tenor fecond receipt fecurity feven feveral fhall fhould figned fioners firft fome former Act ftated fubfequent fubject fuch perfon fufficient fummoned iffue impofed Income arifes Infpector inftalment inftances intereft jurors laft Land Tax lefs Majefty ment miffioners muft muſt neceffary notice oath obferved owner paid parish party payment perfon or perfons place of refidence prefent provifions public bodies purchaſe purpoſes qualification rack rent received refpect rent rules ſchedule Scotland Sect ſhall ſtatement ſuch Surveyor tenant thefe thereof theſe thofe thoſe tion tithes tranfmit ufual
Popular passages
Page 79 - ... of stock would be redeemed. From this time the dividends on such capital as should in future be paid off or purchased by the commissioners, with such annuities as might afterwards fall in, were to be at the disposal of Parliament. The commissioners...
Page 89 - ... direct to the Bank of England. It might be noted, in passing, that until 1942 it was still possible to be assessed in a very similar manner. A second, and equally important concession to possible public hostility was the requirement in the first instance of a general return of income only as...
Page 78 - That if any Person or Persons shall forge or counterfeit, or cause or procure to be forged or counterfeited, or shall willingly act or assist in the forging or counterfeiting, any Receipt or Receipts for the Whole or any Part or Parts of the said Subscription towards the said Sum of...
Page 88 - ... year of the reign of his prefent majefly, intituled, " An aft to explain, amend, and...
Page 64 - ... to the poor, and half to the informer ; to be levied by diftrefs and fale, or on default the offender to fuffer not more than fix, norlefs than three months
Page 79 - October, in any year during the term herein mentioned, and the firft day of the calendar month which fhall commence next after the end of fuch quarter...
Page 3 - ... Assessment and the first Income Tax Act was clearly illustrated : 'In the last Act, income was the ultimate means of reducing an assessment founded on the amount of former assessments ; in the present it is made the primary means of ascertaining the assessment : both lead to the same end of assessing every part of the community to the amount of one tenth of the Income possessed by them, but pursue different modes to attain that end. It is obvious that the necessity of ascertaining Income as the...
Page 3 - ... involved the honest and loyal, whilst the dishonest or disaffected escaped under their own interpretation."1 The legislature, we are told, was aided in its new task " by an almost universal conviction having pervaded the public mind of the necessity of meeting the exigencies of the times by personal taxation, in proportion to the means of the individual; and by a similar determination to suffer the prejudice, arising from the apprehension of a disclosure of circumstances to subside in favor of...
Page 72 - ... allow and pay, according to fuch warrant as fhall be given in that behalf...