When the grating is so situated that the angles of incidence and diffraction are equal.
Another exception to the incidence of tithes were abbey lands.
Adam Smith does not go minutely into the incidence of taxation.
Thus a very large proportion of the total revenue cannot be made available for an account showing the incidence of taxation.
These, it is said, can be distributed among different classes of tax-payers, because the income tax falls on the owners of incomes of all kinds of property subject to the duty, if their incomes are above a certain limit, while the incidence of customs and excise duties can be ascertained by inquiries as to the consumption of dutiable articles by different classes.
Statistical inquiries as to the incidence of taxation or of particular taxes, though ideal or even approximate equality of a palpable arithmetical kind is practically unattainable by governments, are not altogether to be put aside.
Seligman, Shifting and Incidence of Taxation (2nd ed., 1899); Garnier, Traite de Finances; Cohn, System der National-Okonomie; Wagner, Finanzwissenschaft; Roscher, System der Finanzwissenschaft.
Light from an arc lamp was so directed that only that part reached the spectroscope which fell upon the flame of the burner at grazing incidence, and was thereby refracted.
After the administration of justice he directed his organizing activity, as the circumstances demanded, chiefly towards financial questions - the incidence of taxation in the conquered territories,' and the application of the vast resources which poured into the treasury at Medina.
Exceptionally, it may be added, as regards the licence taxes, which occupy quite an inferior place in the British system of taxation for imperial purposes, that the question whether some of them are not really direct in their incidence on the first person charged may also be raised, although they are classed with indirect taxes.
In describing the principal taxes which are employed in 'the United Kingdom to provide for the national expenditure, observations have necessarily been made upon the incidence, probable or assumed, upon the taxpayer, and on the question how far they may fall equally on the whole community without any special incidence being traceable.
In the course of fifty years, it may be said, the balance will be rectified, and the whole class to which the individuals belong, and the property they own, will be visited in turn, so that this taxation should be credited to them in an account of the incidence of taxes generally; but fifty years is altogether too long a period for such adjustments to be made.
To establish, therefore, any fair account of the incidence of indirect taxes on different classes of the community, real classes being distinguished, and not a mere rough grouping into so-called classes of units who are altogether heterogeneous, is probably beyond the skill of man.
So that, were a glass so exactly figured as to collect any one sort of rays into one point, it could not collect those also into the same point, which having the same Incidence upon the same Medium are apt to suffer a different refraction.
A fact that was amply illustrated, moreover, is that the period of incidence of a drought is not less important than its duration, and the same is true of abnormal rainfall.
The angle between its directions of incidence and emergence, after one, two, three or more internal reflections.
As soon divorce the investigation of the shape and material of a mirror from the laws of the incidence of the rays that form images in it, and call it a science of reflection!
The population of the city is 821,764, but during the earlier plague period large numbers fled, so that the foregoing figures do not give the true plague incidence according to population.
If the object point 0 be infinitely distant, u, and u 2 are to be replaced by h l and h 2, the perpendicular heights of incidence; the " sine condition " then becomes sin u',/h 1 = sin u' 2 /h 2 .
Differences of refractive index produce their greatest dispersive effects when incidence on the refracting surface is nearly tangential.
The zemstvos were originally given large powers in relation to the incidence of taxation, and such questions as education, public health, roads and the like.
A scheme of taxation - the Saladin tithe - was imposed on all who did not take the cross; and this taxation, while on the one hand it drove many to take the cross in order to escape its incidence, on the other hand provided a necessary financial basis for military operations.'
By the methods of the differential calculus or geometrically, that the deviation increases with the refractive index, the angle of incidence remaining constant.
By his researches on the migration of the white corpuscles of the blood Cohnheim, on the bases laid by Virchow, brought the processes of inflammation within the scope of the normal, seeing in them but a modification of normal processes under perturbations of relatively external incidence; even the formation of abscess was thus brought by him within the limits of perversion of processes not differing essentially from those of health; and "new formations," "plastic exudations," and other discontinuous origins of an "essential" pathology, fell into oblivion.
Less importance in this respect, and in other disorders many of them of grave incidence, is the knowledge of the phenomena of embolism and of thrombosis, also gained during the latter half of the 19th century - W.
For the period preceding British rule the records have not been so well preserved, but there is ample evidence to show that famine was just as frequent in its incidence and infinitely more deadly in its effects under the native rulers of India.
This act recommended him to popular favour, and he was called to the government of the city - but only for the distinct purpose of establishing the "catasta," a property tax which should fall with equal incidence on every citizen.
The general conclusion of the Famine Commission of 1901 was that " except in Bombay, where it is full, the incidence of land revenue is low to moderate in ordinary years, and it should in no way per se be the cause of indebtedness."
The largest incidence in Bombay was on young adults; but then they are more numerous and more exposed to infection, because they go about more than the younger and the older.
Again, a comparison between ratinfested and rat-free districts in Bombay showed a much higher incidence of plague in the latter.
Simpson, in The Practitioner (Dec. 1906), gives an analysis of the results of Haffkine's serum inoculations as follows: - In Poona, out of 5595 uninoculated cases the incidence was 6.8%, while in 1300 inoculated cases it was only 0.33%.
He adds: " This made me take reflections into consideration, and finding them regular, so that the Angle of Reflection of all sorts of Rays was equal to their Angle of Incidence; I understood, that by their mediation Optick instruments might be brought to any degree of perfection imaginable, provided a Reflecting substance could be found, which would polish as finely as Glass, and reflect as much light, as glass transmits, and the art of communicating to it a Parabolick figure be also attained.
Julius's phenomenon seems inseparable from grazing incidence, and hence any explanation it supplies depends upon his hypothetical tubular structure for layers of equal density.
The incidence is probably much the same as that of the income tax itself, though there are curious questions as to the ultimate incidence as between owners and occupiers of houses.
Export duties, it may be observed, are not important in systems of taxation generally, as there are few articles where the charge will not really fall on the wages of labour and profits of capital within the country imposing them; but opium grown in India is a well-known exception, and in the West Indies export duties on principal articles of production, in spite of their incidence, have been found a convenient source of revenue.
It would be hard, however, to persuade the mass of occupiers in England that they do not pay the rates, so that the expedient of dividing the rates between owner and occupier, though it cannot affect their real incidence to a substantial extent, constantly finds favour.
The incidence of taxation is, however, a special subject for discussion, and is connected with various large issues, such as that of Free Trade, which are of deep interest to economic students.
The starting-point of discussions as to incidence of taxation is a classical passage in Adam Smith's Wealth of Nations (book v.
The whole of the British revenue from post office and telegraph service, and the whole of the stamp revenue, are derived from charges whose exact incidence cannot be traced.
Equality of the angles of incidence and reflection, that the reflected ray QR is such that the angles RQC and CQP are equal; to determine the caustic, it is necessary to determine the envelope of this line.
The distinction between a burial ground provided under the Burial Acts and a cemetery provided under the act of 1879 is important in many ways, of which one only need be mentioned here - the expenses under the Burial Acts are paid out of the poor rate, while the expenses under the act of 1879 are paid in an urban district out of the general district rate, the incidence of which differs materially from that of the poor rate, as will be seen hereafter.
The metal-working industries also follow a geographical distribution, mainly governed by the incidence of the coal-fields, as well as by that of the chief districts for the production of - iron-ore already indicated, such as the Cleveland and Durham and the Furness districts.