While admitting that evasion froquently arises from intentionally alsod objections and. that the state has a right to protect its interests, the provision of Art, 18 whereby, uring the settlement of an objec: tion, the full tax demanded by the collecting organs has to be deposited by the taxpayer seems to be excess sively oppressive and may lead to great injustice, to say nothing of encouraging undesirable practices, If, for example, the tax has been Axed by the authorities though really inconsistent with the facts and clrcum= stances must the tax-payer, in a case ko that, suffer still more trouble by contracting debts in order to deposit the tax for some time at least (by the by, in which bank?)? Last, but (Continued on page 167.)
Text read from the printed page and cleaned; old type leaves the occasional error.