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The Pamphlet Collection of Sir Robert Stout: Volume 14

52.—The Land Tax Illegally Levied

52.—The Land Tax Illegally Levied.

Another thing that is perfectly clear from a careful examination and comparison of the statutes, and the evidence as to the manner in which those statutes have been carried into execution, is that the tax called the Land Tax has been levied in an illegal manner, and that the statute 38 Geo. III. c. 60, by which the so-called Land Tax is made perpetual, being grounded on an erroneous construction of former statutes, and on illegal proceedings arising out of such construction, requires immediate revision upon this ground, independently of the other grounds for such revision.