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 27
Page 5
... receipts from whatever in Great Britain . fource the fame may arife , and wherefoever , in Great Britain or elsewhere , the property from which it arifes be fitu- Se & t . 2 . ate , or the trade , profeffion , & c . from which it ...
... receipts from whatever in Great Britain . fource the fame may arife , and wherefoever , in Great Britain or elsewhere , the property from which it arifes be fitu- Se & t . 2 . ate , or the trade , profeffion , & c . from which it ...
Page 6
... receipt of the Income of any in- fants , idiots , lunatics , married women , ( having feparate property ) , or fubjects of his Majesty absent out of the realm , are , in refpect of the Income which they receive , of what- ever ...
... receipt of the Income of any in- fants , idiots , lunatics , married women , ( having feparate property ) , or fubjects of his Majesty absent out of the realm , are , in refpect of the Income which they receive , of what- ever ...
Page 8
... receipt of capital as of Income . With refpect to public bodies , there are various exemp tions . The firft is in favour of the fund and stock of friendly focieties , established under a late act of parliament for the purpose of ...
... receipt of capital as of Income . With refpect to public bodies , there are various exemp tions . The firft is in favour of the fund and stock of friendly focieties , established under a late act of parliament for the purpose of ...
Page 10
... receipt , and which being equally diftributed over that number of years , will give the fup- pofed receipt of any one year equal to another . The particu lar average is an average of a certain number of years as directed exprefsly by ...
... receipt , and which being equally diftributed over that number of years , will give the fup- pofed receipt of any one year equal to another . The particu lar average is an average of a certain number of years as directed exprefsly by ...
Page 12
... receipt of the whole profits of landlord and tenant : the annual value , upon which his income is to be taken , is not only the rent which the tenant would pay , but also fuch further fum as an owner may reasonably be fuppofed to gain ...
... receipt of the whole profits of landlord and tenant : the annual value , upon which his income is to be taken , is not only the rent which the tenant would pay , but also fuch further fum as an owner may reasonably be fuppofed to gain ...
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...