Download Income Tax in Common Law Jurisdictions: Volume 1, From the by Peter Harris PDF

By Peter Harris

This booklet was once first released in 2006. Many universal legislations nations inherited British source of revenue tax ideas. no matter if the inheritance was once direct or oblique, the explanation and origins of a few of the important ideas look virtually misplaced in historical past. more often than not, they're easily defined as being of British beginning with no extra, yet even in Britain the origins of a few of those ideas are under transparent. This booklet strains the roots of the source of revenue tax and its precursors in Britain and in its former colonies to 1820. Harris makes a speciality of 4 matters which are principal to universal legislations source of revenue taxes and that are of specific present relevance: the capital/revenue contrast, the taxation of enterprises, taxation on either a resource and place of dwelling foundation, and the schedular method of taxation. He makes use of an historic standpoint to make observations in regards to the destiny course of source of revenue tax within the smooth international.

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9 April 1734) (South Carolina) An Act for granting to His Majesty the sum of thirty five thousand eight hundred and thirty-three pounds six shillings and eleven pence three farthings, for defraying the charges of the Government for one year . . (18 December 1739) (South Carolina) An Act for raising and granting to His Majesty, the Sum of Fifty two Thousand Eight Hundred and Twenty-seven Pounds . . (13 June 1747) (South Carolina) An Act for raising and granting to His Majesty, the Sum of Thirty-seven Thousand, Eight Hundred, and Ninety-eight Pounds .

To defray the charges of this Government . . (6 October 1764) (South Carolina) An Act for raising and granting to His Majesty, the Sum of . . (6 April 1765) (South Carolina) An Act for raising and granting to His Majesty, the Sum of . . (28 May 1767) (South Carolina) An Act For raising and paying into the Public Treasury of this State the Tax therein mentioned, for the Use and Service thereof (January 1777) (South Carolina) An Act For raising and paying into the Public Treasury of this State the Tax therein mentioned, for the Use and Service thereof (12 March 1783) (South Carolina) An Act For raising Supplies for the Year 1790 (20 January 1790) (South Carolina) LIST OF STATUTES xlix An Act for raising Supplies for the year one thousand seven hundred and ninety-six (20 December 1796) (South Carolina) An Act to raise Supplies for the year one thousand eight hundred and eighteen, and for other purposes therein mentioned (18 December 1819) (South Carolina) Vermont An Act directing Listers in their Office and Duty (11 February 1779) (Vermont) Virginia An act for raising the sum of twenty thousand pounds, for the protection of his majesty’s subjects, against the insults and encroachments of the French; and for other purposes therein mentioned (1754) (Virginia) An Act to explain an act, intituled, An act for raising the sum of twenty thousand pounds, for the protection of his majesty’s subjects, against the insults and encroachments of the French; and for other purposes therein mentioned (1755) (Virginia) An Act for raising the sum of forty thousand pounds, for the protection of his majesty’s subjects on the frontiers of this colony (1755) (Virginia) An Act for raising the sum of thirty-two thousand pounds, for the relief of the garrison of Fort Loudoun in the Cherokee country (May 1760) (Virginia) An Act for the better support of the contingent charges of government (1769) (Virginia) An Act for raising a supply of money for publick exigencies (October 1777) (Virginia) An act for ascertaining certain taxes and duties, and for establishing a permanent revenue (November 1781) (Virginia) An act imposing new Taxes (October 1786) (Virginia) An act concerning the taxes of the year one thousand seven hundred and ninety-one (October 1791) (Virginia) An Act prescribing the mode of ascertaining the taxable property within the commonwealth, and of collecting the public revenue (13 December 1792) (Virginia) An act imposing taxes for the support of Government (4 March 1819) (Virginia) l LIST OF STATUTES The Caribbean Antigua An Act for the settlement of the Custom or Duty of four & an half per Cent (19 May 1668) (Antigua) An Act for the Rayseing of a publicque Treasury (15 September 1668) (Antigua) An Act for the Rayseing a new Levy (5 March 1679/80) (Antigua) An Act for the Continuing the Tax upon Lands re: according to a former Act (8 April 1680) (Antigua) An Act for Raising a further Revenue for discharging the necessary charges and for support of the Government of this Island of Antigua for this present year 1688 And for the time of his Excellency Nathaniel Johnsons Personal Residence and Adbode in this Island (1 February 1688/89) (Antigua) An Act for raising an Impost on all Liquors Imported into this Island (1697) (Antigua) An Act for raising a Tax of 1240000 lbs of Sugar or Value for paying publick Debts & Charges & the Support of the Government (22 April 1697) (Antigua) An Act for raising a Tax of 1100000 lbs of Sugar for paying public Debts & Charges & the Support of the Government (22 December 1698) (Antigua) An Act for raising a Tax of nine thousand five hundred pounds mony for paying publick Debts and Charges (28 June 1702) (Antigua) An Act for raising a Tax of Twelve Thousand Pounds Mony for paying publick Debts and Charges (15 March 1703/04) (Antigua) An Act for raising a Tax of Twenty one thousand pounds mony for paying publick Debts and Charges (1 June 1706) (Antigua) An Act for raising a Tax of Eighteen thousand pounds money for defraying publick Debts and Charges (4 June 1711) (Antigua) An Act for raising a Tax of Sixteen Thousand Pounds money for defraying Publick Debts and Charges (21 May 1713) (Antigua) An Act for raising a Tax of Twelve Thousand pounds Money for defraying publick Debts and Charges (25 February 1715/16) (Antigua) An Act for Raising a Tax of Thirteen Thousand Pounds money to Defray Publick Debts and Charges (8 February 1716/17) (Antigua) LIST OF STATUTES li An Act for raising a Tax for Paying Publick Debts and Charges and particularly applying the said Tax and what shall be raised by the perpetual Liquor Act (11 April 1721) (Antigua) An Act for Raising a Tax for paying Publick Debts and Charges and particularly applying the said Tax (17 February 1726/27) (Antigua) An Act for Raising a Tax for Paying Publick Debts and Charges and Particularly applying the said Tax (1 May 1740) (Antigua) An Act for Encreasing the Number of White Inhabitants of this Island (11 February 1740/41) (Antigua) An Act for Raising a Tax for Paying Publick Debts and Charges and particularly Applying the said Tax (26 April 1750) (Antigua) An Act raising a Tax for paying public Debts and Charges and particularly applying the said Tax (5 May 1761) (Antigua) An Act raising a Tax for paying public Debts and Charges and particularly applying the said tax (14 May 1763) (Antigua) An Act for raising a tax for paying publick debts and charges and particularly applying the said tax (15 June 1764) (Antigua) An Act for providing an additional Support for His Excellency William Woodley Exquire during his Government and appointing particular Funds for the payment thereof (17 April 1768) (Antigua) An Act for raising a Tax for paying Publick Debts and Charges and particularly applying the said Tax (9 June 1768) (Antigua) An Act for raising a Tax for paying Publick Debts and Charges and particularly applying the said Tax (15 June 1770) (Antigua) An Act Raising a Tax for paying Public Debts and Charges, and particularly applying the said Tax (13 August 1774) (Antigua) An Act raising a Tax for paying Public Debts and Charges and particularly applying the said Tax (16 September 1775) (Antigua) An Act raising a Tax for paying Public Debts and Charges and particularly applying the said Tax (16 August 1777) (Antigua) An Act raising a Tax for paying Public Debts and Charges and particularly applying the said Tax (12 October 1778) (Antigua) An Act for enabling Persons herein named to Borrow a Sum not exceeding Twenty Thousand Pounds Sterling Money of Great Britain on the Public Credit of this Island by means of drawing Bills on the Lords Commissioners of his Majesty’s Treasury for the immediate Purchasing of Provisions to be Deposited in Public Granaries in the said Island to be Distributed amongst all the Owners or Possessors of Slaves within the same in Certain proportions and for raising and levying Certain Capitation Taxes on all the said Slaves as a Fund for lii LIST OF STATUTES paying the Principal and Interest and for Supporting the accruing Expences and for Providing Payment eventually for all Damages Costs and Charges incident to Drawing Bills of Exchange for the said Sum of Money and for Securing and Indemnifying the Persons for drawing and endorsing the said Bills and for Reimbursing the Public thereon by charging each Individual with their Proportion of Cost and Charges (3 July 1779) (Antigua) An Act for granting an Aid of Negro Labour to His Majesty for the purposes of Erecting Works and Fortifications upon Dows Hill in this Island (31 July 1790) (Antigua) An Act for raising a Fund to defray the Expences of this Island occasioned by the present War since the first day of June in the Year of our Lord one thousand seven hundred and ninety four (15 June 1795) (Antigua) An Act for raising a Fund to defray the extraordinary Expences of this Island occasioned by the present War and not yet provided for (27 May 1797) (Antigua) An Act for providing an additional Support and convenient Habitation for the residence of His Excellency The Right Honorable Ralph Lord Lavington Baron of Lavington during his actual residence within the Government of these His Majesty’s Leeward Charibbee Islands and for appointing particular Funds for the payment thereof (26 February 1801) (Antigua) An Act for laying a tax to be applied to the payment of the public debts and charges of the Island (14 November 1817) (Antigua) An Act for raising a Sum of Money to be applied to the payment of the Public Debts and Charges of this Island (5 February 1819) (Antigua) Barbados An Act for one pound of Cotton or Tobacco, per Acre, to the Governor for this present year (1643) (Barbados) An Act for payment of twenty pounds of Cotton or Tobacco, per head, by those that are not Free-holders (1643) (Barbados) An Act for the half pound of Cotton, per Acre (1643) (Barbados) An Act importing the Customs imposed and granted by the Council and Gentlemen of the Assembly, to the Right Honourable Francis Lord Willoughby of Parnham, Lord Lieutenant General of the Province of Carliola, and Governor of Barbados; and also his Lordship’s confirmation of the Rights of the Inhabitants of this Island, to their LIST OF STATUTES liii several Estates, with the Tenure and Rent thereon created (25 Oct.

April 1650) (Maryland) An Act Concerning the Leavying of Warre within the Province (April 1650) (Maryland) An Order for the raising of the Leavies (March 1650/51) (Maryland) Publique Levies (October 1654) (Maryland) Concerning Public Charge (1657) (Maryland) An acte Impowring the Governor and Councell to Rayse forces and mayntayne a warre without the Prouince and to ayde the Sasquehannough Indians (April/May 1661) (Maryland) An Act for the payment of the Publick Charge of the Province (April/ May 1669) (Maryland) An Act of Repeale of all Laws heretofore made in this Province and confirming all Laws made this General Assembly (May/June 1692) (Maryland) LIST OF STATUTES xxxv An Act impowering Commissioners of the County Courts to leavy and raise Moneys to defray the necessary charges of their Countyes (May/ June 1692) (Maryland) An Act for the Constables taking a List of Taxables (May/June 1692) (Maryland) An Act for payment and Assessing the Publick Charges of this Province (1694) (Maryland) An Act for the payment and assessment of the publick Charge of this province (October/November 1710) (Maryland) An Act for the Assessment and Payment of the Publick Charge of this Province (September/October 1742) (Maryland) An Act for his Majesty’s Service (24 July 1754) (Maryland) An Act for granting a Supply of Forty Thousand Pounds for his Majesty’s Service, and striking Thirty Four Thousand and Fifteen Pounds Six Shillings thereof, in Bills of Credit, and raising a Fund for sinking the same (February/May 1756) (Maryland) An Act to assess and impose an equal Tax on all Property within this State (1777 Chap.

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