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Adam Smith amount annual assessment assessors authority bonds burden Cantons capital cent choses in action citizens collected Congress Connecticut Constitution consumption corporations corvee customs taxes debt direct tax distilled spirits dollars duties economic Egypt enacted England erty exact exempt existing expenditures experience export extent fact favour Federal Government fiscal foreign France gallons imports imposed income tax increased India indirect industry interest labour land tax legislation Legislature levied manufacture Massachusetts ment mortgage nature opinion opium owner paid payment personal property poll tax population practically principle profits protection purpose question real estate real property recent recognised regarded rent respect result revenue rule situs statute subject of taxation Supreme Court system of taxation tariff taxa taxation in India taxing power taxpayer things tion trade Treasury United States Supreme valuation wealth
Side 385 - 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.
Side 275 - The negotiation of sales of goods which are in another State, for the purpose of introducing them into the State in which the negotiation is made, is interstate commerce.
Side 271 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Side 551 - It must be conceded that there are such rights in every free government beyond the control of the State. A government which recognized no such rights, which held the lives, the liberty, and the property of its citizens subject at all times to the absolute disposition and unlimited control of even the most democratic depository of power, is after all but a despotism. It is true it is a despotism of the many, of the majority, if you choose to call it so, but it is none the less a despotism.
Side 232 - The theory of our governments, State and national, is opposed to the deposit of unlimited power anywhere. The executive, the legislative, and the judicial branches of these governments are all of limited and defined powers.
Side 435 - ... all men are created equal; and are endowed by their Creator with certain inalienable rights; and that among these are, life, liberty, and the pursuit of happiness...
Side 510 - By the law of the land, is most clearly intended, the general law; a law, which hears before it condemns; which proceeds upon inquiry, and renders judgment only after trial. The meaning is, that every citizen shall hold his life, liberty, property, and immunities under the protection of the general rules which govern society. Everything which may pass under the form of an enactment, is not therefore to be considered the law of the land.
Side 385 - 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.
Side 274 - ... property. That anterior to the formation of the Constitution, a course of legislation had prevailed in many, if not in all, of the states, which weakened the confidence of man in man, and embarrassed all transactions between individuals, by dispensing with a faithful performance of engagements. To correct this mischief, by restraining the power which produced it, the state...