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" Taxes upon the sale of land fall altogether upon the seller. The seller is almost always under the necessity of selling, and must, therefore, take such a price as he can get. The buyer is scarce ever under the necessity of buying, and will, therefore,... "
On Taxation: How it is Raised and how it is Expended - Page 131
de Leone Levi - 1860 - 255 pages
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A Letter on the Genius and Dispositions of the French Government: Including ...

Robert Walsh - 1810 - 266 pages
..." therefore, take such a price as he can get. *' The buyer is scarcely ever under the neceS" sity, and will, therefore, only give such a *' price as...disposed to give in the way *' of price. Such taxes, titerefore, fall always *' upon a necessitous person; and must, there"*' fore, be frequently very cruel...
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A Letter on the Genius and Dispositions of the French Government: Including ...

Robert Walsh - 1810 - 270 pages
...*« price as he likes. He considers what the land tf will cost him in tax and price together. The 1* more he is obliged to pay in the way of tax, " the less he will be disposed to give in the way ts of price. Such taxes, therefore, fall always '.'?? upon a necessitous person; and must, there.*£....
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An Inquiry Into the Nature and Causes of the Wealth of Nations, Volume 3

Adam Smith - 1811 - 520 pages
...of a tax of this kind, he can get this reasonable profit only by paying less rent to the landlord. The more he is obliged to pay in the way of tax, the less he can afford to pay in the way of rent. A tax of this kind, imposed during the currency of a lease, may,...
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The Works of Adam Smith: The nature and causes of the wealth of nations

Adam Smith - 1811 - 542 pages
...of a tax of this kind, he can get this reafonable profit only by paying lefs rent to the landlord. The more he is obliged to pay in the way of tax, the lefs he can afford to pay in the way of rent. A tax of this kind impofed during the currency of a leafe...
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A Digest of the Laws (from 12 Charles II. to 58 George III. Inclusive ...

William Earnshaw - 1818 - 648 pages
...must therefore take " such a price as he can get: the buyer is scarce " ly ever under the necessity, and will, therefore, " only give such a price as he likes. He con" aiders what the land will cost him in tax and " price together. The more he is obliged to pay...
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An Inquiry Into the Nature and Causes of the Wealth of Nations

Adam Smith - 1838 - 476 pages
...the necessity of selling, and must, therefore, take such a price as he can get. The buyer is scaicc ever under the necessity of buying, and will, therefore, only give such a price as be likes. He considere what the land will cost him, in tax and price together. The more he is obliged...
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An inquiry into the nature and causes of the wealth of nations. With a comm ...

Adam Smith - 1839 - 448 pages
...of a tax of this kind, he can get this reasonable profit only by paying less rent to the landlord. The more he is obliged to pay in the way of tax, the less he can afford to pay in the way of rent. A tax of this kind imposed during the currency of a lease may,...
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The Collected Works of Dugald Stewart, Volume 9

Dugald Stewart - 1856 - 502 pages
...profits of stock employed in agriculture, it must fall finally upon the landlord. The more the farmer is obliged to pay in the way of tax, the less he can afford to pay in the way of rent. Although, therefore, a tax of this kind, imposed during the currency...
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The Collected Works of Dugald Stewart: Lectures on political economy ... To ...

Dugald Stewart - 1856 - 512 pages
...profits of stock employed in agriculture, it must fall finally upon the landlord. The more the farmer is obliged to pay in the way of tax, the less he can afford to pay in the way of rent. Although, therefore, a tax of this kind, imposed during the currency...
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The People's Blue Book. Taxation as it Is, and as it Ought to be

Charles Tennant - 1862 - 746 pages
...the necessity of selling, and must, therefore, take such a price as he can get. The buyer is scarce ever under the necessity of buying, and will, therefore,...give such a price as he likes. He considers what the laud will cost him in tax and price together. The more he is obliged to pay in the way of tax, the...
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