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Nothing is more important than Post Date: Mon, 11 Aug 2008 1:40:57 +0000
Perhaps he believes his seven stages ioned of historical or evolutionary material. Such raft or al- leged life boat will not have even the efficacy of driftwood ; that, at least, is sometimes seriously in the way, while craft launched from professorial ways amount, in general, to no more than cock- boats just sufficient to carry the professors and their salaries to toss in the wake of the ship of state, or, it may be, to be run down by her with scarcely a tremor along her keel. Nothing is more important than fact ; nothing more inevitable than theory ; and nothing more misleading than formula implying fact-register closed and theory perfect in application.
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To the extent that they Post Date: Mon, 11 Aug 2008 1:22:31 +0000
The path of Political to be necessary and inevitable wherever taxation has been or shall be developed! The mind willingly erects its own order, sometimes its dis- order, into a rigid limitation of nature. So far Seligman's seven stages. To the extent that they are of substance and not merely of form, it will be found, I think, that wher- ever the idea of a contribution which we moderns call "tax" was not associated with compulsory payment, either the central government had but feeble authority, as in France before the kings got firm administrative grip on the independent and quasi-independent feudal barons ; or the jurisdiction of the taxing power was otherwise on a disputed basis.
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Say : "Whatever name Post Date: Mon, 11 Aug 2008 1:09:49 +0000
It is likely enough that whoever gave or paid relished the payment or gift little better for the name it had. I recall in this connection, and translate, a vigorous passage from J. Say : "Whatever name be given it, whether, contribution, tax, obligation, subsidy, or even free gift, it is a charge imposed on private persons, or associations of such, by the sovereign, people or prince, to provide for the outlay which he thinks proper to make at their expense.
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, Paris, 1826), in, 144 Post Date: Mon, 11 Aug 2008 0:58:29 +0000
Traite-d -Economic Politique (5th ed., 3 vols., Paris, 1826), in, 144.
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" On the other hand, there Post Date: Mon, 11 Aug 2008 0:39:51 +0000
Economy is as thickly littered with cock-sure theories gone bank- rupt, as if Sir James Steuart, an economist before Adam Smith, had not written (Inquiry into the Principles of Political Economy, London, 1768, p. 369), "Theory is not sufficient to lay open politi- cal consequences, even to the greatest genius ; all our information as to those matters arises from experience." On the other hand, there are works of approved German pattern distinguished for facts heaped up with painful conscientiousness and disfigured with awkward helplessness in using them where indeed lucid state- ment of important facts is the thing most frequently lacking.
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Taxation for robbery, taxation 'for Post Date: Mon, 11 Aug 2008 0:25:12 +0000
The man embarrassed by the wealth of his material is prone to make poor use of what he has. Attraction, in some cases at least, is certainly "proportional to destiny" : and poor judgment, trained in pedant's way, instinctively seeks shelter behind bulky volumes. Taxation for robbery, taxation 'for revenue, taxation for re- form, in the order mentioned, set forth in rough approximation the successive stages which we may assign to taxation from the standpoint of its historical evolution.
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The subtle man will not Post Date: Mon, 11 Aug 2008 0:10:01 +0000
Here again I caution against falling into, or attributing to me, a specious absolutism. These kinds are never quite distinct in point of time, never quite distinct in co-existence, perhaps never quite distinct in purpose. The subtle man will not, and the simpler man should not, fail to remember that robbery for plunder, robbery for revenue to laud- able uses, and robbery to effect a real or supposed reform may all be resultantly, if not purposely, merged in one and the same tax levy.
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" Village Communities (New York, 1876) Post Date: Sun, 10 Aug 2008 23:56:26 +0000
Though an extended enumeration of instances where taxation was a cover for robbery is not within the scope of this work, will mention a class of cases peculiar to other times and a differ- ent civilization, where perhaps the consciousness of wrong intended, and wrong inflicted, may have been hardly present at all cases furnished by India, not so ancient as some of the things we know about India, but as far back as we can go in that country for facts relating to taxation, in a sense at all approximate to the sense which we attach to the word. "The Indian monarchs," says Sir Henry Sumner Maine, "of whose practices we have any real knowledge took so much of the produce in the shape of land revenue as to leave to the cultivating groups little more than the means of bare subsistence." Village Communities (New York, 1876) p.
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r 228-9 Post Date: Sun, 10 Aug 2008 23:41:53 +0000
In considering the sub- ject of taxation in what are, to us at least, its historical begin- nings, due allowance must be made for the different shades and claims of title to levy the tax, impose the tribute, or get in any name, whatever was exacted which from this distance looks like a tax. The proposition which Maine cautiously puts forth may here be cited : "In the beginning of the history of ownership there was no such, broad distinction as we now commonly draw between political and proprietary power, between the power which gives the right to tax and the power which confers the right to exact rent. r 228-9.
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Moreover, the less poetic judges Post Date: Sun, 10 Aug 2008 23:22:46 +0000
Perhaps, too, a caution will be in place here, to take "robbery" in its most popular sense. The good judge of the story who set aside a bad verdict with the re- mark that, in his court, it took thirteen men to "rob" a man of his farm gives a sufficient clue to that sense. Moreover, the less poetic judges whose wit and wisdom are chronicled in dry law re- ports, not infrequently describe some particular phase of taxation as robbery, or plunder.
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