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She, too, asks that statement Post Date: Sat, 9 Aug 2008 11:08:06 +0000
I ask and receive permission of the demure and mature girl to ask her a question. "What do you understand this to mean ?" repeating the paper-ruble statement. She, too, asks that statement be repeated.

Autor of the post: Undefined


I neglect to inquire about Post Date: Sat, 9 Aug 2008 10:50:22 +0000
I re- peat. She then discriminates between 50 per cent and "50 cents," and concludes that "at about 50 cents" means that 50 cents is taken off each ruble by him who discounts. I neglect to inquire about her experi- ence.

Autor of the post: Undefined


After much hesitation he thinks Post Date: Sat, 9 Aug 2008 10:34:13 +0000
I next ask a young man who has taught five years, and is now about to take a summer school course in bookkeeping and history, what he understands by the statement. I repeat it for him, once and again. After much hesitation he thinks it means "a.

Autor of the post: Undefined


" strtte its to be merely Post Date: Sat, 9 Aug 2008 10:21:59 +0000
paper ruble is worth about 50 cents in American money." These pieces justificatives may not be quite in the Gilder-gangish tone of lexicography; but they are not even a little "scratched," and they will certainly "serve." strtte its to be merely in aid of "public" and "governmental" as plainly implying the possession by government of private and non-governmental needs.

Autor of the post: Undefined


Not being told Post Date: Sat, 9 Aug 2008 10:08:11 +0000
He might wonder whether taxes, to be such, must be coextensive with all "public or governmental needs," and whether, if not sufficient to go round, or if some public need has been forgotten entirely, they are none the less taxes. He might even think that by using the word all, the framer of the definition had in mind a magnificent paternalism, and so would frame accordingly his system for the coming economic man. Not being told by the definition that "local authority" is a derived authority whose source is the state, he might go too far in giving his towns and counties autonomy.

Autor of the post: Undefined


Among the things Post Date: Sat, 9 Aug 2008 9:52:07 +0000
If to such criticism it is replied that he would know without the express telling of it that "local authority" is derived from the state, is amended, altered or suspended at the state's pleas- ure, the counter-reply is that he would be much less likely to know this, in its many shades, very nice legal proposition than to know the very coarse fact, which could hardly have escaped his notice, that counties, towns, cities, districts and the like do levy local taxes. Taxes to be such must be levied by sufficient authority : either rest upon such words when you define, or if you essay to list the different kinds of authority for levying them, do not model yourself upon the Century Dictionary. Among the things which the man on the island might be de- luded into believing is the following gem from the Century's fine-print commentary on its tax definition : "In the United States all state and municipal taxes are direct and are levied upon the assessed values of real and personal property, while the revenue required for general governmental purposes [mean- ing required by the federal government] is derived from indirect taxes upon certain imports, and upon whisky, tobacco, etc.

Autor of the post: Undefined


Are those cases covered Post Date: Sat, 9 Aug 2008 9:40:40 +0000
" Perhaps this statement is sufficient for slipshod purposes, and averages well up to the standards of slipshod correctness. The government at Washington has often taxed occupations, and still does so to some extent. Are those cases covered by "etc.

Autor of the post: Undefined


19 for the year ending October Post Date: Sat, 9 Aug 2008 9:23:12 +0000
" in connection with whisky and tobacco? Could the man on the island ferret out the federal tax on national bank notes under such description? Could he remotely guess under it at the num- ber and variety of the federal taxes imposed in, for, and after the Civil War? Or by the Spanish- War revenue act of 1898? "All state and municipal taxes direct, and levied upon the assessed values of real and personal property"? It would be difficult to find a more grossly inaccurate state- ment even in the Century Dictionary. It excludes taxes on gross earnings, taxes on net earnings, taxes on insurance pre- miums, taxes on the nominal or authorized capital of new cor- porations for the privilege of incorporating, fixed annual taxes on the apparent or nominal capital of corporations (such as yielded the state of New Jersey taxes on railroad and canal companies not reckoned the sum of $1,633,074.19 for the year ending October 31, 1901), license and other occupation taxes so prominent in the finances of Southern states and their subdivi- sions, license and other like taxes yielding considerable revenue in most of the states and enormous sums in Pennsylvania, as will be shown in the table of itemized receipts for that state in a subsequent chapter.

Autor of the post: Undefined


Wells holds for them regarding Post Date: Sat, 9 Aug 2008 9:08:11 +0000
The Century limitation of state and municipal taxes excludes in fact all but the general property taxes. I cheerfully give to the Cooley and to the Century definition the benefit of the unintentional brief which David A. Wells holds for them regarding the meaning of "proportional.

Autor of the post: Undefined


This principle is one Post Date: Sat, 9 Aug 2008 8:55:22 +0000
" This "term," says he, " which is largely used in constitutional pro- visions and in statutes relating to taxation, has, however, a meaning so much broader and of such greater significance than generally attributed to it by law-makers and even law inter- preters, that it is worth while to institute an inquiry and en- deavor to understand clearly what it does mean. Scientifically considered, it means the making of the burden of taxation equal upon all subjects of immediate competition. This principle is one of the prime essentials of taxation, and when it is violated, the act of taking or the enforced contribution, is not entitled to be considered taxation, but becomes at once an arbitrary spolia- tion or confiscation.

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