 | Simon R. James - Business & Economics - 2002 - 456 pages
...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... | |
 | B. E. V. Sabine - Business & Economics - 2005 - 298 pages
...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... | |
| |
... 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... 