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Page 111
It is surely anomalous that the longer an owner enjoys his estate the longer he should be free of Estate Duty in respect of it . Capital should be taxed while a man possesses it and because he possesses it and not merely when and ...
It is surely anomalous that the longer an owner enjoys his estate the longer he should be free of Estate Duty in respect of it . Capital should be taxed while a man possesses it and because he possesses it and not merely when and ...
Page 112
The present Estate Duty is said by Lord Hunsdon in his evidence before the Colwyn Commission to ' violate all the canons of taxation , ' and lends itself to evasion , deliberate or unconscious . In the course of a long and luxurious ...
The present Estate Duty is said by Lord Hunsdon in his evidence before the Colwyn Commission to ' violate all the canons of taxation , ' and lends itself to evasion , deliberate or unconscious . In the course of a long and luxurious ...
Page 114
break up of the family , the marriage tie will disappear , the rights and duties of husband and wife , parents and ... where there is no civilisation , there is no ' natural ' right of taxation , either by Death Duty or otherwise .
break up of the family , the marriage tie will disappear , the rights and duties of husband and wife , parents and ... where there is no civilisation , there is no ' natural ' right of taxation , either by Death Duty or otherwise .
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administration appear authorities become better British Byron called cause character common considerable constitution continued course death desire difficulty duty effect Empire England English evidence existence experience expression fact force foreign France further German give given Government hand House human important increase industry interest Italy labour land less living look Lord matter means mind natural necessary never once original Parliament Party passed peace period persons play political position possible practical present principle problem production proposal proved question reason regard remain Report representative responsible result rule seems ship social success suggested things thought tion true United whole
Bibliographic information
| Title | The Quarterly Review, Volumes 254-255 |
| Contributors | William Gifford, Sir John Taylor Coleridge, John Gibson Lockhart, Whitwell Elwin, William Macpherson, William Smith, Sir John Murray IV, Rowland Edmund Prothero (Baron Ernle), George Walter Prothero |
| Publisher | John Murray, 1930 |
| Original from | University of Georgia Libraries |
| Digitized | 10 Jun 2022 |
| Export Citation | BiBTeX EndNote RefMan |