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Table of Contents

Chapter I. On The General Principles Of Taxation.

were all honest. As it is, it falls most heavily on the conscientious. Should be reserved for emergency. All savings and a fixed amount in all incomes should be exempt.

Special taxes are on:

  • Rent.

  • Wages.

  • Profits.

Taxes on Rent. Agricultural rent is meant. It falls entirely on the landlord, and, if not balanced by taxes on other classes, is unjust. May be blended with a tax on profits, if on rent due to landlord's improvements.

Taxes on Wages are: On

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