| Ohio State Bar Association - 1908 - 212 σελίδες
...the government and for all public needs." Prof. Bastable, in his work on "Public Finance" (page 243), defines a tax as "A compulsory contribution of the...of a person or body of persons for the service of public powers." He adds this significant comment to his definition : "The first half of this definition... | |
| Charles Francis Bastable - 1892 - 704 σελίδες
...advantage of not implying unfairly any special view respecting the nature or justice of taxation. A tax is a compulsory contribution of the wealth of a person...body of persons for the service of the public powers. Each term in this definition is significant, and helps to explain the object defined. First, a tax... | |
| 1892 - 832 σελίδες
...the points in which they seem to fail. The definition, which he propounds, is this : — ' A tax is a compulsory contribution of the wealth of a person...body of persons for the service of the public powers ' ; and the classification he follows begins with taxes on land, taxes on capital and business, and... | |
| Edmund Burke - 1893 - 668 σελίδες
...questions of the day, as, the levying of taxes and the best way of spending the revenue. A tax he defines as " a compulsory contribution of the wealth of a...of persons for the service of the public powers," and proceeds to deal with the subject with a fine historical instinct, for finance of all things requires... | |
| 1893 - 692 σελίδες
...share of the writer's attention. To the question, what is a tax? Professor Bastable answers: "A tax is a compulsory contribution of the wealth of a person...of persons for the service of the public powers." This definition has at least the merit of simplicity and brevity, and a tolerable degree of flexibility;... | |
| 1900 - 608 σελίδες
...not made perfectly clear, however, in the text of Bastable's definition in which a tax is described as "a compulsory contribution of the wealth of a person or body of persons for the service of public powers," unless we accept the view that services are goods and constitute wealth. But there... | |
| Charles Francis Bastable - 1903 - 812 σελίδες
...advantage of not implying unfairly any special view respecting the nature or justice of taxation. A tax is a compulsory contribution of the wealth of a person or body of persons for the service of ti1e public powers ^ Each term in this definition is significant, and helps to explain the object defined.... | |
| Joseph Shield Nicholson - 1903 - 568 σελίδες
...of taxation sums up in a convenient form the principal results of the foregoing analyses, " A tax is a compulsory contribution of the wealth of a person, or body of persons, for the services of the public powers." If the State is already the owner of all the forms of wealth that it... | |
| 1907 - 1012 σελίδες
...the distinction between taxes and payment for services, which we may term service revenue. " A tax is a compulsory contribution of " the wealth of a person...persons for the service " of the public powers." It is true that Mr. Edwin Cannan says: "Whether the gross revenue of the Post Office is " called a tax... | |
| Robert Jones - 1914 - 332 σελίδες
...considered. — Professor JS Nicholson, " Principles of Political Economy," III. v. vi. (1901). Tax. A tax is a compulsory contribution of the wealth of a person...body of persons for the service of the public powers. — Prof. Bastable, " Public Finance," III. i. § 3 (3rd Edition, 1903). Taxation. In the matter of... | |
| |