Report of the First[-thirty-first] Annual Meeting of the Virginia State Bar Association, Volume 47Virginia State Bar Association, 1935 - Bar associations |
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Page 281
... tax , as well as of the fact that it cannot be passed on to anyone else , and that any amount of the tax which can be escaped is clear gain from the standpoint of the indi- vidual or the business . " III . THE ARGUMENTS AGAINST A SALES TAX ...
... tax , as well as of the fact that it cannot be passed on to anyone else , and that any amount of the tax which can be escaped is clear gain from the standpoint of the indi- vidual or the business . " III . THE ARGUMENTS AGAINST A SALES TAX ...
Page 282
... sales tax . It does not occur to any great extent in the retail sales tax , where only the final sale from retailer to consumer is taxed . It appears also that the retail sales tax would be less affected by the constitutional provision ...
... sales tax . It does not occur to any great extent in the retail sales tax , where only the final sale from retailer to consumer is taxed . It appears also that the retail sales tax would be less affected by the constitutional provision ...
Page 285
... tax col- lecting agent . But over and above all these provisions , the merchant must consider as to whether or not the advantages accruing from a sales tax overbalance whatever disadvantages there may be . The merchant is not just a ...
... tax col- lecting agent . But over and above all these provisions , the merchant must consider as to whether or not the advantages accruing from a sales tax overbalance whatever disadvantages there may be . The merchant is not just a ...
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Active members Alexandria amended and re-enacted American Bar Association Annual Meeting Assembly of Virginia attorney Barton Big Stone Gap bill Bldg Catterall Chairman CHARLES Charlottesville CHICHESTER Chief Justice Christiansburg CIRCUIT COURTS client Code of Virginia Committee on Legislation Committee on Resolutions Congress Constitution corporation Court of Appeals criminal District Court EDWARD Executive Committee Fairfax Federal FRANK Fredericksburg GEORGE GOOLRICK GORDON Harrisonburg HENRY Holladay Honorary members HUGH JAMES JOHN JOSEPH Judges elected judicial Law Reform lawyer Legislation and Law Lynchburg MARTIN mittee Norfolk Old Point Comfort parole pension or retirement person Petersburg President prison probation Pulaski RANDOLPH recommendation retirement provisions RICHARD Richmond Richmond Roanoke ROBERT Salary of judges sales tax statute Staunton stenographer STUART Supreme Court Tazewell THOMAS tion U. S. District Virginia State Bar Volume XLIII Volume XXX Warrenton West Virginia White Sulphur Springs WILLIAM Wytheville