The British Tax Payers Rights

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General F. A. Walker has defined the term "faculty" as "the natural and acquired productive powers of individuals, " and has pronounced it to be, theoretically, the most strictly equitable and natural basis of taxation, though he admits it is an impracticable one. 2 Her- mann and other German economists have drawn a distinction between a man's " internal goods, " i. E. Whatever each of us finds in himself the free gift of Nature, also that which we develop in ourselves by our own free action (o...r will) — and his "external goods, " i. E. Whatever we create or obtain through the external world as a means of satisfying our wants. " 3 1 " New Plan for Collecting a Large Part of the Public Revenue. " Pamphlet, 27th Dec. 1797, p. 25.
2 See his "Political Economy, " p. 447. Lond. 1883.
3 " Staatswirtlischaftliche Uutersuchungen " (1870), quoted by Professor A. Marshall in his " Elements of Economics of Industry " (1892).
190 THE BRITISH TAX-PAYERS' RIGHTS H. F. Von Storch, another philosophic economist, has described as "internal goods" — health, knowledge, security, leisure, etc.


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