Adam Smith quote about payment from The Wealth of Nations - Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it.
pick facebookpinterest picture source

Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it.
 Adam Smith, The Wealth of Nations (1776). copy citation

edit
Author Adam Smith
Source The Wealth of Nations
Topic payment tax convenience
Date 1776
Language English
Reference An Inquiry into the Nature and Causes of the Wealth of Nations
Note
Weblink http://www.gutenberg.org/files/3300/3300-h/3300-h.htm

Context

“The certainty of what each individual ought to pay is, in taxation, a matter of so great importance, that a very considerable degree of inequality, it appears, I believe, from the experience of all nations, is not near so great an evil as a very small degree of uncertainty.
3. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it. A tax upon the rent of land or of houses, payable at the same term at which such rents are usually paid, is levied at the time when it is most likely to be convenient for the contributor to pay; or when he is most likely to have wherewithall to pay.” source

Meaning and analysis

write a note
report