i ia ib ic id ie if ig ih ii ik il im in io ip iq ir is it iu iv iw ix

Перевод: impost

[существительное]
налог ; дань ; п`одать ; импост ; пята арки; пята свода; пятовый камень

Тезаурус:

1. In many ways the movement was a distant bogey but it worried many landowners whose rent rolls were hit by the heavy load of poor rates, now a quarterly impost almost everywhere.
2. Woolwich did not suggest that the difference between the treatment of voluntary and compulsory payments was wrong, rather did the principle involve the proposition that an unlawful demand by the Crown for tax or other similar impost per se implied a measure of compulsion or duress which entitled the payer to recover.
3. In my judgment, as a matter of principle the colore officii cases are merely examples of a wider principle, viz. that where the parties are on an unequal footing so that money is paid by way of tax or other impost in pursuance of a demand by some public officer, these moneys are recoverable since the citizen is, in practice, unable to resist the payment save at the risk of breaking the law or exposing himself to penalties or other disadvantages.
4. The consolidation of these extra taxes into a regular additional impost (the bedel ) was a cause of peasant revolts, which increasingly provoked savage reprisals from the threatened Turkish authorities.
5. Held , dismissing the appeal (Lord Keith of Kinkel and Lord Jauncey of Tullichettle dissenting), that although the common law had previously only admitted recovery of money exacted under an unlawful demand by a public authority where the payment had been made under a mistake of fact or under limited categories of compulsion, which did not apply to the payments by the building society, the nature of a demand for tax or similar impost on the citizen by the state, with the perceived economic and social consequences of non-payment stemming from the inequality of the parties' respective positions, and the unjust enrichment falling on the state where the citizen paid an unlawful demand to avoid those consequences, warranted a reformulation of the law of restitution so as to recognise a prima facie right of recovery based solely on payment of money pursuant to an ultra vires demand by a public authority; and that, accordingly, since the building society's claim fell outside the statutory framework governing repayment of overpaid tax, it was entitled at common law to repayment of the sums from the dates of payments and to interest in respect thereof pursuant to section 35A of the Supreme Court Act 1981 (post, pp. 384H, 387D, F-;G, 389B, 390F - 391C, E-;F, 392E, 396C, 414B-;C, F-;G, 415E-;F, 416A-;B, 417B, 418A-;C, E-;F, 421D-;F, G).
6. The maltote too thus became a regular impost, though the commons were not prepared to grant it for more than a year or two at a time for fear of losing control over it and to prevent the king from reviving the monopolistic schemes for exploiting the producers which they had struggled against between 1336 and 1351.
7. For present purposes there are in my judgment two streams of authority relating to moneys wrongly extracted by way of impost.
8. Just as the poll tax impost jarred on an historically raw nerve, so will the ban on fox-hunting.
9. In consequence, the courts came to limit the cases in which recovery of an ultra vires impost was allowed to cases where there had been an extraction colore officii.
10. One stream is founded on the concept that money paid under an ultra vires demand for a tax or other impost has been paid without consideration.
11. The commons accepted these arguments, and direct taxation became in effect a regular impost, levied both in time of war and time of truce.
12. The tax thus came to be seen as an impost on the whole community, to which the general assent of the community was required.
13. In the seven years from 1540 to 1547 these sources brought in about 140,000 per annum and the King was able to pile one impost on another without the taxpayers showing any sign of wilting.