The Local Taxation of Great Britain and Ireland

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Pagina 68 - A housetax is a nearer approach to a fair income tax, than a direct assessment on income can easily be; having the great advantage, that it makes spontaneously all the allowances which it is so difficult to make, and so impracticable to make exactly, in assessing an income tax: for if what a person pays in house-rent is a test of anything, it is a test not of what he possesses, but of what he thinks he can afford to spend.
Pagina 79 - It gained ground just as the stock of the woolstaplers and clothiers increased, so as to make it an object with the farmers and other ratepayers, who still constituted a majority in their parishes, to bring so considerable a property within the rate. They succeeded by degrees, and there followed upon their success a more improvident practice in giving relief than had ever prevailed before in England. It was in this district, and at this time, that relief by head-money had its origin, and produced...
Pagina 67 - No part of a person's expenditure is a better criterion of his means, or bears, on the whole, more nearly the same proportion to them.
Pagina 23 - The principle of gravitation is not more certain than the tendency of such laws to change wealth and power into misery and weakness; to call away the exertions of labour from every object, except that of providing mere subsistence; to confound all intellectual distinction; to busy the mind continually in supplying the body's wants; until at last all classes should be infected with the plague of universal poverty.
Pagina 42 - half of the assessment may be imposed on the owners, and the ' other half on the tenants or occupants of all lands and heritages ' within the parish, according to the annual value of such lands
Pagina 92 - ... (d) That it is expedient to make owners as well as occupiers directly liable for a certain proportion of the rates. (e) That, subject to equitable arrangements as regards existing contracts, the rates should be collected, as at present, from the occupier (except in the case of small tenements, for which the landlord can now by law be rated)— power being given to the occupier to deduct from his rent the proportion of the rates...
Pagina 6 - We have felt we should best maintain our own honour, that we should best meet the views of Parliament, and best promote the interests of the country, by declining to draw any invidious distinction between class and class, by adopting it to ourselves as a sacred aim to diffuse and distribute the burdens with equal and impartial hand...
Pagina 93 - ... (9.) That the difficulties of the case would be equitably met by exempting the owners of property held under lease from the proposed division of rates for a period of three years, and by providing that after the expiration of that time the occupiers of such property should be entitled, equally with all other occupiers, to deduct from the rent the proportionate part of the rates to which the owner may become liable, power being given to the owner at the same time to add to his reut a sum equivalent...
Pagina 82 - If the principle of construction, by which it was held that the mention of ' coal mines ' and of ' saleable underwoods ' exempted all other mines and all other woods and timber, had been extended to this class of properties, it would have been held that the express mention of ' houses ' would have exempted other erections and buildings not coming within the description of houses ; such a construction, however, has rarely been contended for, and has not been adopted. " 2nd.
Pagina 78 - ... purposes, in every variety of trade, and we find it in great public companies and in firms whose business is almost a national concern, from its magnitude and world-wide reputation ; we therefore think that we may venture to generalise upon the facts which the most recent occasion of compensation cases has furnished.

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