The Local Taxation of Great Britain and Ireland

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Page 68 - A housetax is a nearer approach to a fair income tax, than a direct assessment on income can easily be; having the great advantage, that it makes spontaneously all the allowances which it is so difficult to make, and so impracticable to make exactly, in assessing an income tax: for if what a person pays in house-rent is a test of anything, it is a test not of what he possesses, but of what he thinks he can afford to spend.
Page 42 - ... of such assessment shall be imposed upon the owners, and the other half upon the tenants or occupants of all lands and heritages within the parish or combination rateably according to the annual value of...
Page 79 - It gained ground just as the stock of the woolstaplers and clothiers increased, so as to make it an object with the farmers and other ratepayers, who still constituted a majority in their parishes, to bring so considerable a property within the rate. They succeeded by degrees, and there followed upon their success a more improvident practice in giving relief than had ever prevailed before in England. It was in this district, and at this time, that relief by head-money had its origin, and produced...
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Page 47 - Ireland may, at their discretion, with the consent of the commissioners for administering the laws for relief of the poor in Ireland...
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