Chapter 65 of 72 · Public Finance by C. F. Bastable
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- Salt, 191, 193; tax, 515–7, 522–4, 526, 529, 532, 537–8
- Sargent, L. W., 35
- Savings banks, 234
- Sax, E., 32; progressive taxation, 307, 314 n.; regalia, 158 n.
- Saxony: debt, 652; income tax, 461, 467, 485, 487; lands, public, 172; railways, 219
- Say, J. B., 27, 33; his golden maxim, 146; progressive taxation, 306
- Say, Léon, 28, 439 n., 687 n.; income tax, 489; octrois, reform of, 547; progressive taxation, 304, 309.
- Sayer, B., 27, 480
- Schäffle, A. E., 30, 32; octrois, 546 n.
- Schanz, G., 32, 593 n., 605
- Scharnhorst, 63
- Schmidt, 32, 318
- Schöller, 30, 32
- Schönberg, 32
- Scotland : debt, local, 713; land, taxation of, 432; spirit duties, 286, 519–20
- Seignorage, 243
- Seligman, E. R. A., 36–7; 270 n., 273 n., 360 n., 376 n.; his classification of public revenues criticised, 163–7; house tax, incidence of, 449n., 451 n.; inheritance tax, nature of, 594 n.; local taxes in U.S., 116; progressive taxation, 304 n., 309 n., 312 n., 313 n.
- Senior, N. W. : tithe, incidence of, 379
- Sidgwick, H.: consumers’ capital, 290; expenditure, adequate, 43; indirect taxation, 353 n, ; inheritance taxes, 594 n.; laissez-Faire, exceptions to, 51, 84
- Sinclair. Sir I., 27 n. 664
- Sinking fund, the, 631, 633, 635, 636, 654, 701–4
- Sismondi, S. de : maxims of taxation, 415–6; minimum of subsistence, exemption of, 318.
- Smith, Adam, 4, 6, 7, 20, 24–6, 29, 33, 82, 86, 101, 106, 161, 232, 290, 368, 387, 515, 542, 666; alcavala, 345; armies, development of, 61–2; his theory criticised, 62–3; Bohemia, survey of, 430 n.; churches, established, 98–9; canals, 211; commodities, taxes on, 352; debts, public, evil of, 663–4; defence, cost of, 58; education, 92–4; expenditure, productive, 134; government, functions of, 49–50, 52, 56; ground rents, taxation of, 325, 449; house tax, 444, 448; import duties, function of, 554; income tax, 465 n.; inheritance duties, incidence of, 607; interest, tax on, 380–1; inventions, premiums for, 104; justice, 74, 76; leases, register of, 428; pawnshop, public, 235; post office, 203; roads, 211; revenue, public, classification of, 155; Spain, classi of, 155; Spain, 177–9 ; treasures, of, 613; taxation, incidence of, 364–5, 385, 449, 571, 588, 607; maxims of, 287 n., 413–5; source of, 278, 288, 292; taxes, classification of, 273–4, transfer of property, indidence of, tax on, 588; transit duty, indidence of, 571; wages, tax on, 385
- Socialism, 231; state, 247
- Sonnenfels, 21, 166, 318
- Sorel, A., 22
- Spain: alcavala, 345, 507; income tax, 485:; land tax, 435
- Spencer, H., 41 n., 208
- Spirit duties, see “Alcohol, taxation of.’
- Stanhope, 631
- State functions, development of, 53–5
- Statistics, use of, in finance, 11
- Stein, L., 30–1, 32; domain, 249; taxes, reproductive, 369–70
- Stewart, Sir J., 23
- Stourm, 10 n., 28, 732
- Succession duty, 597–8; taxes on, 590–608
- Sugar tax, 513–4, 526–7, 532–3, 540, 562
- Sully, 412, 613, 643, 736
- Switzerland : alcohol monopoly, 539 n.; army expenditure, 122 n.; forests placed under federal government, 190; income taxes, 487–8; inheritance taxes, 604–5; property taxes, 471-
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