The Science of Public Finance |
Contents
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Common terms and phrases
Adam Smith administration amount annual assessment Australia benefit Bombay Britain British Budget burden canon capital cent central and provincial century chapter charge classes Committee cost of collection countries crores customs deduction defence direct Dominion duty economic especially estimates example Exchequer excise exemption export Federal France Government of India grants House importance imposed incidence income tax increase indirect taxes industry inheritance tax interest Japan labour lakhs land revenue Legislative legislature less levied loans ment millions necessary Office ordinary paid payment pensions percentage period pre-War principle production profits progressive taxation Provincial Governments public authorities public debt public expenditure public finance railways receipts regard rent Report securities sinking fund South Africa statistics super tax surplus tariff tax revenue taxable capacity taxation taxpayer theory tion trade Treasury United Kingdom wages Wealth of Nations writers Zealand
Popular passages
Page 123 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 124 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Page 124 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Page 596 - The policy of His Majesty's Government, with which the Government of India are in complete accord, is that of the increasing association of Indians in every branch of the administration and the gradual development of self-governing institutions with a view to the progressive realisation of responsible government in India as an integral part of the British Empire.
Page 36 - Every man, as long as he does not violate the laws of justice...
Page 65 - The more they are instructed, the less liable they are to the delusions of enthusiasm and superstition, which, among ignorant nations, frequently occasion the most dreadful disorders. An instructed and intelligent people, besides, are always more decent and orderly than an ignorant and stupid one.
Page 124 - Where it is otherwise, every person subject to the tax is put more or less in the power of the taxgatherer, who can either aggravate the tax upon any obnoxious contributor, or extort by the terror of such aggravation, some present or perquisite to himself.
Page 570 - Indian peoples, must be judges of the time and measure of each advance, and they must be guided by the co-operation received from those upon whom new opportunities of service will thus be conferred and by the extent to which it is found that confidence can be reposed in their sense of responsibility.
Page 117 - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another ; such as the excise or customs.
Page 591 - Except as otherwise provided by law all balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year ; and balances not needed for such purposes shall be carried to the surplus fund.