'E5U5 
 
 LIBRARY OF CONGRESS 
 
 SELECT LIST OF WORKS 
 
 RELATING TO 
 
 TAXATION OF INHERITANCES 
 AND OF INCOMES 
 
 UNITED STATES AND SOME 
 FOEEIGN COUNTEIES 
 
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 COMPILED CTJDER THE DIKECTION OF 
 
 APPLETON PRENTISS CLARK GRIFFIN 
 
 CHIEF BIBLIOGRAPHER 
 
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 WASHINGTON . 
 GOVERNMENT PRINTING OFFICE 
 1907 

 
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 UNIVERSITY OF CALIFORNIA, 
 
 LIBRARY, 
 
 H-DS ANGELES. CALIK 
 
 LIBRARY UF CONGRESS 
 
 SELECT LIST OF WORKS 
 
 RELATING TO 
 
 TAXATION OF INHERITANCES 
 AND OF INCOMES 
 
 UNITED STATES AJTD S0:ME 
 FOHEIG^" COUNTRIES 
 
 COMPILED UNDER THE DIRECTION OF • 
 
 APPLETON PRENTISS CLARK GRIFFIN 
 
 CHIEF BIBLIOGRAPHER 
 
 Jl J- ^ ;j ^ U 
 
 WASHINGTON 
 
 GOVERNMENT TKINTINt; OFFICE 
 
 19 7
 
 L. C. card, 6-35024 
 
 
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 11 (^^ 
 
 PREFATORY NOTE 
 
 This List is piiniarily concerned with works in the Library relating 
 to inheritance and income taxation in the United States. A portion 
 of the List, however, is devoted to such forms of taxation in foi-cign 
 countries. The titles of the works on inhoritancc taxation are first 
 given, and then those on income taxation. Then follow (1) a list of 
 Conorossional documents and de>)ates relating to direct taxation, and 
 (2) a list of treatises on the Constitution of the United States which 
 give consideration to the taxing power under the Constitution. 
 
 INHERITANCE TAXATION 
 
 This sul)icct is treated comprehensively by Max West, "The Inher- 
 itance tax," New York, 1893. This work gives a brief historical sur- 
 vey of the taxing of inheritances in continental Europe, tiu* British 
 Empire, and the United States. A history of inheritance taxation 
 from ancient times to the nineteenth century is Schanz, "Studien zur 
 Geschichte und Theorie der Erbschaftssteuer,"inFinanz-Archiv, vols. 
 17 and 18. 
 
 Inheritance taxation in the United States^ Federal. — See Boutwell, 
 G. S.; Cooley, T. M.; Dunbar, W. H.; Hewitt, L. E.; McDougall, 
 J. A.; Roberts, J. A.; Shearman, T. G.; United States; West, Max; 
 and the list of Congressional documents and debates, pp. 64-74:. 
 
 Recent discussions are noted under the following headings: Baldwin, 
 F. S.; Comment on the "Muck-rake" speech; Dead hand in wealth, 
 Ferris, A. A.; Hadden, A.; Limitations of fortunes in America; Pres- 
 ident Roosevelt on multimillionaires; Roosevelt, Theodore; Teague, 
 M. A. 
 
 Earlier disciissions.—Dxxnh'ni^ W. H. (tax of 1898); Guthrie, W. D.; 
 Howe, F. C; IngersoU, C. J., Speech (1813); McDougall, J. A., 
 Speech (1862); Roberts, J. A. (tax of 1898); Sedgwick, A. G. (tax of 
 1898); Seligmaii, E. R. A.; Shearman, T. G.; United States American 
 State papers (taxes in 179-1 and 1796); United States, Fifty-tifth Con- 
 gress, second session (tax of 189S); United States Industrial Commis- 
 sion, contains a summary of Federal legislation; United States Supreme 
 Court; West, Max. 
 
 Legal decisions. — See Cooley, T. M. ; Dos Passos, B. F. ; Goodnow, 
 F. J.; Gray, J. M,; United States Supreme Court. 
 
 Inheritance taxation in the States. — Baldwin, F. S. ; Clapperton, G. ; 
 Desty,R.; Dos Passos, B. F.; Drake, J. N.; Ely, R. T.; Fallows, E. H.; 
 Gray, J. ^I. ; Guthrie, W. D. ; Iluebner, S. ; IMcElroy, G. W. ; Massachu- 
 setts; Millis, H. A.; United States Industrial Commission; United 
 States Supreme Court; West, Max; Whitten, R. H. ; Wyer, M. G. 
 Huebner, in Quarterly Journal of Economics for August, 1904, gives 
 a summar}' of Stiite legislation down to 1904. ^lillis's article in the 
 
 3
 
 4 PREFATORY NOTE 
 
 .same magazine for February, 19U5, is a similar study, with a tabular 
 statement of legislation, and notes two acts of dates subsequent to 
 Huebner's article. Current legislation ma}" be followed up in the 
 Bulletins of legislation of the New York State library. 
 
 Inheritance {succession) taxation in Great Britain. — See pages 21-23 
 of this list: France, pages 2^25; Get'miany, pages 26-28; Netherlands., 
 page 29; Belgium., pag^ 29; Sioitzerland, page 29; British colonies., 
 etc.. pages 30, 31. 
 
 The operations of the succession tax in Great Britain are set forth 
 in the annual reports of the Commissioners of inland revenue (see 
 p. 22 of this List). 
 
 INCOME TAXATION 
 
 The United States — General treatises. — See Bolles, A. S. ; Bullock, 
 C. J.; Burdick, F. M.; Cooley, T. M.; Dewey, D. R.; Foster, R.; 
 Howe, F. C. : Seligman. E. R. A. ; Smith, H. H. ; United States Supreme 
 Court. 
 
 Discussions and expositions of sj)eciaJ acts. — Act of 1798, see Adams. 
 H. C. ; Bolles, A. S. ; United States, American state papers; Act of 
 1813, see Adams, H. C. : Ingersoll, C. J.; Cnited States, American 
 state papers; Act of 1861, see Dunbar, C. F. ; Hill, J. A. ; Howe, F. C. ; 
 IMcDougall, J . A. ; Moses, B. ; United States, laws, statutes, etc. ; Act 
 of 1894, see Foster, R. : Glenn. J. A.; Gould, J. M. ; Gray, J. M. : 
 Hill. D. B.: Howe. F. C; Ogden, R.; Seligman, E. R. A.; funell, G. 
 Also for discussion of these four acts, see list of Congressional discus- 
 sions and debates, pages 64-71:. 
 
 Constitutionality of the income tax. — The income tax of 1894 was 
 decided to be unconstitutional; see United States Supreme Court, 
 Pollock V. Loan and Trust Compan}-; and also discussions under Bout- 
 well, G. S.; Dutton, W. T. ; Edmunds, G. F. : Income tax; Lewis, 
 W. D.: Lippitt. F. J.: Pennoyer, S. ; Sewell, R. ; Shipman, P. R. ; 
 Trickett, N.; Wells, D. A.: West, Max; Whitney, E. B. 
 
 General discussions of income taxation are given on pages 45-48 of 
 this List. For income taxation in Grea.t Britain see pages 49-53; 
 France., pages 54-55; Germany., pages 56-60; Austria, page 61; Neth- 
 erlands, page 62; Switzerland, page 62; Italy, page 62; British Colo- 
 nies, etc., page 63. The operations of the income tax law in Great 
 Britain are set forth in the aniuial reports of the Commissioners of 
 inland revenue (see page 50 of this List). 
 
 No attempt has been made to render this List complete or even to 
 
 exhaust the resources of the Library on the subject. The aim has been 
 
 to serve the interests of the general inquirer, although here and there the 
 
 specialist may not be without some incidental aid. 
 
 A. P. C. Griffin 
 
 Chief Bihliographer 
 Herbert Putnam 
 
 Lihi'arian of Congress 
 
 Wfifthington. I). C, January 8, 1907
 
 INHEKITAXCE TAXATION: LMTi:!) STATES 
 
 Adams, Henry Ciirtcr. The science of liniincc; ;in investitration of 
 pul)lic expenditures and pul)li(' revenues. 
 JVew York: II. Holt <Jb co.,16'0(^. xui,57-J />jk -V. {Avier- 
 ican sciejice ser'tes. Advanced course.) 
 
 Inheritance tax, characterization of, pp. 3t)U-3Gl; a aource of stale 
 , revenue, pp. 504-505. 
 
 BaldTvin, F. Spencer. The taxation of inlieritunces. 
 
 [In Bankers' magazine (New York) vol. 73, July, 1906, pp. 27-34.) 
 Recent development and present position of inheritance taxation; 
 The Wi.-consin law; Ajiplication of the principle in other coun- 
 tries; Advantages and disadvantajjes of the tax; The tax consid- 
 ered as a means of controlling wealth; Constitutionality of the 
 I^roposed tax; Other remedies suggested. 
 
 Bout-well, (jrcorue S. A manual of the direct and excise tax svsteni 
 of the United States. 
 Washington: Government prlnihuj ol^ce., 1863. x^oOOjjjk 8^. 
 "Legacies and distributive shares of personal property," pp. 95-98. 
 
 Clappertou, George. Taxation in various states and in Canada, with 
 special reference to the taxation of corporations. 
 
 {In United States. Industrial commission. Reports, vol. 11, pt. 
 
 7,242 pp. Washingtcm, 1901. 8°.) 
 Inheritance tax: ^lassachusetts, page 20; Connecticut, page 35; 
 
 New York, page 46; New Jersey, page 57; Pennsylvania, page 
 
 66; Ohio, page 87; Michigan, page 118; Illinois, i)age 126: and 
 
 Iowa, page 170. 
 
 Cohn, Gustav. The science of finance. Translated hy T. B. Veblen. 
 
 Chicago: The Lfnlverslty of Chicago presn^ 180o. .vi,800j)jK 
 
 (9'. {Economic sfudies of the Unirersitij <>f Chicago.^ no. 1.) 
 
 Inheritance tax, pji. .S56-357, 551, .5.59-.56(). 
 
 Colburn, K. V. Taxatii)n of large estates. 
 
 (/// American academy of political and smial science. Annals, 
 vol.4, July, 1S93, pp. 82-90.) 
 
 5
 
 6 LIBRARY OF CONGRESS 
 
 Collateral inheritance tax. Opinion of Justice Sterrett, Supreme 
 
 Court of Pennsylvania. 
 
 {In American law register and review, n. s. vol. 32, April, 1893, 
 pp. 364-372. ) 
 
 Comment on the "Muck-rake" speech [regarding the inheritance 
 tax]. 
 
 {In The Outlook, vol. 82, April 28, 1906, pp. 912-913.) 
 
 Cooley, Thomas M. A treatise on the law of taxation, including the 
 law of local assessments. 3d ed., b}" Albert Poole Jacobs. 
 
 Chicago: Callaghan and company, 190S. '2 vols. 8^. 
 Succession tax, pp. 12, 30-34, 359, 360, 379, 380, 664, 727. 
 
 The Dead hand in wealth. By an American millionaire. 
 
 {In The Eclectic magazine, vol. 147, Sept., 1906, pp. 19&-204.) 
 Suggests that last wills be passed upon by a jury who shall determine 
 "whether sufficient amounts have been left to charity and public 
 works, [and] whether all those relations entitled to consideration 
 ha\e l)een duly remembered." 
 
 Desty, Robert. Note [on the succession and legacy taxes]. 
 
 { In The Federal reporter, vol. 13, pp. 618-622. St. Paul, 1882. 8°. ) 
 Accompanying report of case, U. S. v. Hunuewell, Circuit Court, 
 D. Massachusetts, Oct. 18, 1882. 
 
 Dos Passos, Benjamin F. The law of collateral and direct inheritance, 
 legacy and succession taxes; embracing all American and 
 many English decisions, with forms for New York state and 
 an appendix giving the statutes of New York, New Jersey, 
 Pennsylvania, Massachusetts, Maine, Ohio, Connecticut, 
 Maryland, California, Illinois. 2d ed. 
 St. Paul, Minn.: West jnMishing CO., 1895. xxii,651f,pp. 8^. 
 
 Drake, John N. Taxes — how assessed and collected. The tax law of 
 1896 with all amendments to date. School taxes . . . the 
 Stock transfer tax act of 1906 and the new revision of the 
 article on taxable transfers. Rev. by Albert J. Danaher. 
 
 Albany, N. V.: Banks S co., 1900. {i), ix, 361^., 31 j^jp. 8 
 
 o 
 
 Dunbar, William H. The Constitutionality of the United States 
 
 inheritance tax. 
 
 {In The Quarterly journal of economics, vol. 15, Feb., 1901, pp. 
 292-298.) 
 
 Ed-wards, Percy L. The graded inheritance tax. 
 
 {In The Albany law journal, vol. 57, May 7, 1898, pp. 294-297.)
 
 inhi:ritance taxation: united states 7 
 
 Ely, Kichurd T. Tuxution in Aiuericuii stutL-j and cities. 
 
 New YorJc: Thoinas Y. (Jroioell d; company^ \1H88\ xx, 
 dJ^J^. i>i>. Folded tables. 12^. 
 
 Taxation of inheritance and bequests, pp. 312-.320; Inheritance and 
 bequests: 1. Comments on proposed change in the ntatutes of de- 
 scent and wills in Illinois, so as to inKure u more general divi.^^ion 
 of j)roperty among people; 2. Bill introduced into the Illinois 
 legislature to reform statutes of descent and wills; 3. New York 
 laws regarding collateral inheritances and l^equests, pp. 5i;i-o32. 
 
 Fallo^vs. Edward Huntinotoii, and George M. Judd, ed^. Collateiid 
 iiilieritance and transfer tax law of the state of New York; 
 containino- original act of 1885 with all amendments, the re- 
 vision of 1802 with all subsequent amendments prior to 
 1890, and the codilication of 1890 with all subsequent amend- 
 ments to date, with each act separately annotated and in- 
 dexed ; too-ether with forms and tables of cases. 
 New York: Baker., Voorhis db company., 1903. osv., (2), 
 305 j?j). 5°. 
 
 "The plan of this book is to present every successive Collateral 
 Inheritance and Transfer Tax Law in the State of New York from 
 the enactment of the first statute in 1885 to the present time, with 
 the decisions of the different courts grouped under the respective 
 sections of the law which they affect. The book is intended to 
 contain within itself all statute law and case law bearing upon 
 the subject." 
 
 Ferris, Aaron A. Can the accumulation of great wealth be regulated 
 by taxation? 
 
 (In Ohio state bar association. Proceedings of the twenty-seventh 
 annual session, pp. 128-137. Columbus, 1906. 8°.) 
 
 Takes the affirmative. 
 
 Field, William II. The inheritance tax law of Kentucky. 
 
 (In The American lawreview, vol. 40, Sept.-C)ct., 1906, pp. 711-720.) 
 "If the reasoning and the arguments herein presented are sound, 
 the inheritance tax law of Kentucky, however unassailal)le it 
 might 1)6 in other jurisdictions, under the peculiar Constitution of 
 Kentucky is invalid to the extent that it imposes a rate in excess 
 of lifty cents upon each one hundred dollars of value, thus con- 
 travening the requirements as to uniformity and equality as well 
 as the demand of the Fourteenth Amendment fore<iual protection 
 of laws. Under the provisions of the revenue act, however, in 
 the absence of objections going to the foundation of the law itself, 
 it is enforceable to the extent that it is valid."
 
 8 LIBKAEY OF CONGRESS 
 
 GroodnoTV, Frank J., cd. Selected case.s on the law of taxation. 
 
 Chicago: Callaghan and company, 1905. xix, (1), 661 pp. 
 
 Succession tax, pp. 75, 184, 196, 202, 214, 272, 275, 278, 289, 343, 345, 
 
 349. 
 Cases reported relating to the succession tax. include both those 
 
 argued before the United States Supreme Court and those argued 
 
 before State courts. 
 
 Gray, James Mcllvaine. Limitations of the taxing power, including 
 limitations upon public indebtedness; a treatise upon the 
 constitutional law governing taxation and the incurrence of 
 public debt in the United States, in the several states, and 
 in the territories. 
 
 San Francisco: Bancroft- Whitney company, 1906. Za?, 
 1316 pp. 8°. 
 
 Federal inheritance taxes, nos. 704, 727, 744—747; Inheritance taxes 
 as affected by treaties, nos. 1077-1086; Equality in inheritance 
 taxes, nos. 1474-1489; State constitutions and decisions concerning 
 equality and uniformity, nos. 1503-1 720a. 
 
 Gruthrie, ^Villiam D. Argument of William D. Guthrie, submitted 
 to the Honorable Frank S. Black, ... in opposition 
 to the Dudley bill, imposing a graduated inheritance or 
 transfer tax. New York, May 6, 1897. 
 
 [Mir lyjrk, 1897.] {2), 25 pp. 8-. 
 
 "His argument is worthy of notice not only because of its own 
 strength, but also because it was a representative if not a typical 
 presentation of the case against progressive taxation, and also 
 because much the same line of reasoning was afterward presented 
 before the supreme court at Washington. Mr. Guthrie maintained 
 that the bill was in conflict with the Fourteenth Amendment and 
 with similar provisions in the state constitution, because the tax 
 was unequal and arljitrary, not taxing upon any uniform or just 
 basis; he called it .spoliation, socialistic and revolutionary." West, 
 Journal of political economy, vol. 6: 450-451. 
 
 Lectures on the fourteenth article of amendment to the Con- 
 stitution of the United States, delivered before the Dwight 
 alumni association. New York, April-Ma}^, 1S98, by Will- 
 iam D. Guthrie. 
 
 Boston: Little, Brown and company, 1898. xxviii, 265 pp. 
 
 The author argued the income tax cases in the Supreme Court and 
 also was counsel for the opponents of the Inheritance tax in New 
 York before Governor Black. The principles of an inheritance 
 ta.x are here opposed on political and economic grounds.
 
 inhp:ritance taxation: united states 9 
 
 Hadden, Alcxunder. Can tho acciiiTiulatif)!! of c-vont woalth In- icirti- 
 
 latL'cl by taxation ( 
 
 {In Ohio state bar asHociatidii. I'ro(ee<Jing.s of the tWL-nty-i^t'venth 
 
 annual session, i>p. 138-157. Columbus, 1906. 8°.) 
 Takes the negative. 
 
 Hadley, Arthur Twiniiio-. Kcononiics: an account ol' tlic rclation.-j 
 between private property and public widfare. 
 JVe7c Yorl\ London: G. 1\ PatnaiiCH sons, 1890. .ri\ ^%' 
 
 /'/'■ '^' • 
 
 Inheritance tax, page 474. 
 
 He-witt, Lutlicr K. Foderal taxation of inlieritance. 
 
 {In The American law register and review, n. s. vol. l', March, 
 1895, pp. 179-188.) 
 
 Hollander, Jacob Heniy, ed. Studies in .state taxation with par- 
 
 ticuhir reference to the southern .-states, l)v graduates and 
 
 students of the fJohns Hopkins universit}'. 
 
 BcdtiiiKtrf: The Johns JLopk'uiK j/i-exs, 1900. 2-jo j)p. 8^. 
 
 {Johns /lojj/ihis university studies in Jdstorical and political 
 
 science. Series 18.^ nos. 1-4-) 
 
 Inheritance tax in Maryland, pp. 61-62; in North Carolina, pp. 
 108-111. 
 
 Ho-we, Frederic C Taxation and taxes in the L nited States inider 
 the internal revenue .system 1791-1895. An historical 
 sketch of the organization, development, and later modi- 
 fication of direct and excise taxation under the Constitution. 
 JVew York: ThoTnas Y. CroweU and company, \1896\. .ciii., 
 (i), 29S pp. 12"". 
 
 Taxes on successions, acts and transfers, instruments, commotlities 
 and businesses, pp. 114-135. 
 
 Ho-well, Charles M. Colo.ssal fortunes; or, A new plan of progres- 
 sive taxation. 
 Chicago., III. : S/ason Th/nnpson db co., 1888. 20 pp. 8°. 
 
 Huebner, Solonu)n. The inlu'ritance tax in the American connnon- 
 wealths. 
 
 {In The Quarterly journal of economics, vol. 18, Aug., 1904, pp. 
 
 529-548. ) 
 An appendix, pp. 549-550, gives tables of the progressive inheritance 
 taxes in the following foreign countries: Australasia. Canada, 
 France, (Jreat liritain, Switzerland. 
 Also i)ul)lished, slightly abridged, in Bullock, Charles J. Selected 
 reailings in public finance, pp. 373-383, Boston, 1906.
 
 10 LIBRARY OF CONGRESS 
 
 Ingersoll, Charles J. Speech in the House of Representatives, June 
 
 29, 1813, advocating- an inheritance and an income tax. 
 
 {In Annals of Congress, 13th Congress, 1st session, vol. 26, columns 
 351-371. Washington, 1854. 8°.) 
 
 An Inheritance tax is constitutional. 
 
 [In The Outlook, vol. 83, .Alay 26, 1906, pp. 150-151.) 
 
 Landreth, Lucius S. A very bad statute. [P(*nnsylvania, 1897.] 
 
 {In The American law register and review, vol. 46, Februar_y, 1898, 
 pp. 79-90. ) 
 
 "The Act is entitled 'An Act taxing gifts, legacies, and inheritances 
 in certain cases, and providing for the collection thereof.' As a 
 matter of fact, the Act does not tax 'inheritances' at all; and it 
 does tax 'sales made in contemplation of the death of the grantor,' 
 etc. — a provision not even faintly suggested by the title." 
 
 The Limitation of fortunes in America. 
 
 {In The Spectator, vol. 97, Sept. 8, 1906, pp. 319-320.) 
 Discusses trusts, tariff, and inheritance tax. 
 
 McDougall, J. A. The tax bill. Speech in the Senate, May 30, 1862. 
 
 {In Congressional Globe, vol. 60, 37th Congress, 2d session. Appen- 
 dix, pp. 227-232. ) 
 Advocates an inheritance tax. 
 
 McElroy, George W. The transfer tax law of the state of New 
 York; . . . with annotations and references, together with 
 a table of cases and forms. 
 AJhany^ N. Y.: M. Bender and company^ 1905, xxx, 508^ 
 {2) pp. 8°. 
 
 MacVeagh, Wayne. The graduated taxation of incomes and inherit- 
 ances. 
 
 {In The North American review, vol. 182, June 1906, pp. 824-828.) 
 
 Massachusetts. Co^nmission appointed to inquire into the expediency 
 of revising and amending the laws of the commonwealth 
 'relating to taxation. Report. October, 1897. 
 Boston: Wriqht cfe Potter printing co., 1897. r, (-5), S'2'2 pp. 
 
 The Commission recommended an inheritance tax. 
 
 Joint special committee on taxation. A full report of the 
 
 Joint special committee on taxation. Recommendations 
 and codification relating to the laws of taxation. Jan. , 1894. 
 Boston: Wright <& Potter printing co., 189 Jf.. 109 pp. 8^. 
 {Senate no. 9.)
 
 INHERITANCE TAXATION: UNITED HTATES 11 
 
 Massachusetts. Legislative document. 1898. Jlouxe no. 1259. 
 Report of the roiiimittce on taxation, to whicli wore re- 
 ferred the reconnneridations ai the niajoiit\- and nilnoritv 
 of the special commission, and the \ari(ius l)ills submitted 
 for carrying out such recommendations. 1S9S. 9H pp. S . 
 
 Contain.H a brief ntateinent of the recoininendation of the Commis- 
 sion favoriiiK an inhcritaiuv tax, and the (-one liision of the Com- 
 mittee tiiat an inheritance tax of five per cent, on Vx>th realty 
 and persjonaity is objectionable, wiiile an inheritance tax on per- 
 sonalty alone, at a rate which would not jirove burdensonje, 
 would not afford an aileiiuate sub>titnte fur the Iosh of revenue 
 which wiiiild result M])on the exempfi(Hi f)f intanjribles. 
 
 Millis, II. A. 'V\iv inheritance tax in the American commonwealths. 
 
 [1)1 Quarterly journal of economics, vol. 19, Feb., HKj'j, pp. 
 
 288-301.) 
 "Tables," pp. 802-30S. 
 Also pul)lished, slijrhtly al)ridged, in Bullock, Charles J. Selected 
 
 readings in public linance, pp. :i83-.S93. Boston, 1906. 
 
 Ne-w York. Joint committee relative to ta^cation. Report of Joint 
 committee of the Senate and Assembl}- relative to taxation 
 for state and local purposes. Transmitted to the Lej^is- 
 lature March 17, ISiKl 
 Albany: James B. Lyon, 1893. G02 pp. s . (X. )' 
 Assembly documents., 1893, vol. IS., no. 69.) 
 
 Recommends a succession tax; contains a copy of "An act to ta.\ 
 gifts, legacies, and collateral inheritances in certain cases," and 
 testimony on the subject. 
 
 Ne'w York. State. Comptroller. Annual report of the comptroller 
 of the state of New York. Transmitted to the Legislature 
 January 25, 1897. 
 Albany and y^ew York: Wynkooj>, J/allc/ibcck, Crawford co., 
 1897. hiii, 681 pp. 8^. 
 
 Recommendation of a succession or inheritance tax, pp. xviii-xxix. 
 
 Plehn, Carl Copping. Introduitiou to |)ul)lic rinance. 
 
 JTair Yorl\ London: The MacmiUan vompary, 1897. xii, 
 
 36 If. pp. 12^. 
 
 Inheritance tax, pp. 89, 162, 227-230; American, page 229; English, 
 page 162. 
 
 President Roosevelt on nuUtimillionaires. 
 
 (/?i The Spectator, vol. !•(>, April 21, 190<i, page 604. ) 
 Discusses the projxjsition for a progre.'ssive tax and sees practical 
 objections. Holds that, "It would be far lu'tter t<i fix a danger- 
 point on the economic barometer, and decree that beyond that 
 point a testator with many millions miw/ distribute either propor- 
 tionatelj' to relatives, as is the system in many .States of the Con- 
 tinent, or, maintaining liberty of bequest, \\\\\^i only lie<]Ueath 
 legacies within that aMmunt to iho.>;e whom he selects."
 
 12 LIBRARY OF CONGRESS 
 
 Rice, Frank S. Note. — On succession taxes. 
 
 {In Probate reports annotated, vol. 1, pp. 212-215. New York. 
 
 1897. 8°. ) 
 Note on the ca^e In re Whiting's estate, 150 N. Y., 27, summarizing 
 
 a nnnil)er of judicial decisions regarding the succession tax. 
 
 Roberts, James A. The progressive inheritance tax. 
 
 {In The Forum, vol. 23, May, 1897, pp. 257-270.) 
 
 Roosevelt, Theodore. The man with the muck-rake. An address 
 
 delivered bj the President of the United States at the la}'- 
 
 ing of the corner-stone of the office building of the House 
 
 of Representatives, April 14, 1906. 
 
 {In Tlie Outlook, vol. 82, April 21, 1906, pp. 88.3-887. ;» 
 
 "I feel that we shall ultimately have to consider the adoption 
 of some such scheme as that of a progressive tax on all fortunes, 
 beyond a certain amount, either given in life or devised or 
 bequeathed upon death to any individual — a tax so framed as to 
 put it out of the power of the owner of one of these enormous 
 fortunes to hand on more than a certain amount to any one 
 individual." 
 
 ''The man with the muck rake." 
 
 {In Putnam's monthly and the Critic, vol. 1, October, 1906, pp. 
 
 42-47.) 
 "Five months have gone l)y since I made this speech. I have 
 
 reread it, and have added a few sentences strengthening one para- 
 
 grapli. I believe more strongly than ever, if that is possible, in 
 
 all that I have therein said." 
 
 Sedg-wick, A. G. The inheritance-tax bill, 
 
 (/// The Nation, vol. 64, May 6, 1897, pp. 333-334.) 
 
 Seligman, Edwin Robert A. Essays in taxation. 
 
 iVW Yoj'A': Macmillan t£' co., 1895. ,/.', 1^3 J^. pj). 8^. 
 The inheritance tax, pp. 121-135. 
 
 Progressive taxation in theory and practice. 
 
 {^Baltimore: Guggenheime'i\ Weil & c-9..] 189Ii.. 222 pp. 8^. 
 
 {American economic association. Publications., vol. 9, nos. 
 1,2:) 
 
 Bibliography, pp. 218-222. 
 
 The theory of progressive taxation. 
 
 {In Political science quarterly, vol. 8, June, 1893, pp. 220-251.) 
 Discusses the arguments for, and objections to, progressive taxation, 
 
 theoretical and practical. Gives the views of leading political 
 
 economists.
 
 inhp:kitance taxation: i'mted states. 13 
 
 Shearman, Thomas G. Natiotml taxation; mi iiK^uiiy into tho prac- 
 ticaWility, jiisticf and cli'cct.s ol" a scicntilir and natural 
 method of taxation. 
 New York: G. /'. J'utimiriH stmn^ LSOo. ///, (/), 2.i9 j>j>. 
 
 12°. {Qmjtitlons of the day, no. <S.J.) 
 Succession tax, pp. 45-48. 
 
 Points out ol>j('itions, and hoI<is that while the succc-&«ion tax may 
 have Hoiiic merits it can never h<' a<ceptetl as tiieone natural tax. 
 
 Teague, M. A. Is Contrress to rojruhite swoUcn fortunes? 
 (/// Ridf^way's, vol. 1, Oct. 13, liMMi, page 9.) 
 
 Thomas, Edwaid A. Al»out wills and testaments. 
 
 (7// The Forum, vol. 2, Decemher, 18S(), pp. ;Wl-3<)9. ) 
 Discusses the policy of limiting he(|uests. 
 
 United States. Ameriean state papers. \'ol. \-\i. Finance, vols. 
 i, 2. Dociuuents, legislative and executive, of the Congress 
 of the United States, from the first session of the first to 
 the third session of the thirteenth Congress, inclusive: 
 conmiencing March 8, 17S9, and ending March 8, Isllj. 
 Washington: Puhlished hy Gales and Seat on .^ 1832. 2 voh. 
 
 Vol. 1, pp. 276-278, contain a report of the Committee of ways and 
 means, April 17, 1794, on increase of duties, recommending stamp 
 duties on ' ' inventories of the effectsof deceased persons " , " receipts 
 for legacies, or shares of personal estates," "probates of wills, 
 and letters of administration." 
 
 Vol. 1, pp. 409-410, contain a report of Committee of ways and 
 means, on increa.se of revenue, Maich 17, 1796, in which "a <luty 
 of two per centum ad valorem ought to be imposed on all testa- 
 mentary dispositions, descents, and successions to the estates of 
 intestates, excepting those to parents, husbands, wives, or lineal 
 descendants." 
 
 For other documents printed in these two volumes see pp. 64-67 of 
 this List. 
 
 United States. Commission, appointed for a rei'ision of the revenue 
 system of the United States. 186'}- 00. Reports. David 
 A. Wells, Stephen Colwell, Samuel S. Hays, commissioners. 
 Secretary to the Commission, E. R. Elliott. 
 Washington: Government printing ojfice, ISOO. (4), 48o 
 pp. 8\ 
 
 Recommends an inheritance lax, ])p. .31-:>i'. 
 
 Jf.Oth Congress, 2d session. House repaint no. 3^. Legticyand 
 
 succession tax. Report from the Conunittee on manufac- 
 tures. February 20, 18?^U. J."; pp. b"^.
 
 14 LIBEAR'f OF CONGEESS 
 
 United States. 55th Congress, ^d session. House repm't no. 1183. 
 Revenue to meet war expenditures. Report from the Com- 
 mittee on ways and means. April 26, 1898. 3 pp. 8°. 
 
 55th Congress, ^2d session. House report no. 1583. Supple- 
 
 mental to acts relating to internal revenue. Report from 
 the Committee on ways and means. June 16, 1898. 1 
 page. 8"^. 
 
 Industrial commission. Final report. 
 
 Washington: Qovernment printing office, 1902. 8^. ( Vol. 
 
 XIX of the Commission'' s reports.) 
 
 Pp. 1053-1058 summarize federal legislation on inheritance taxes, 
 with tables showing the rates, exenij)tions, and productiveness of 
 the inheritance taxes levied in the various states. 
 
 Supreme Court. Octolter term, 187 If. Scholev v- Rew, 
 
 {In U. S. Supreme court. Cases argued and adjudged in the 
 Supreme court of the United States, October term, 1874. Re- 
 ported by John William AVallace, vol. 23, pp. 331-352. New 
 York, 1904. 8°.) 
 
 Opinion delivered by Mr. Justice Clifford. 
 
 The case involved "the validity of a Federal succession tax on 
 devolutions of real estate by will or descent. It was argued 
 against the tax that a tax on the succession to land was in effect 
 a tax on the land itself, which would be a direct tax within the 
 narrowest definition, hence it was void because it was not appor- 
 tioned among the states. The court held that the tax was an 
 excise and not a direct tax, saying that it was the succession or 
 devolution of the land and not the land itself which was the 
 subject of the tax. It was held tluit although a lien for the tax 
 was laid upon the land itself, that did not make it a tax on the 
 land ; but was merely a regulation for enforcing collection, not 
 affecting the nature of the tax. In support of its view the court 
 referred to the act of Parliament from which the act in question 
 was largely copied, and to the English cases giving to that act 
 substantially the same construction." Gray, Limitations of tax- 
 ing p(ncer, 1906: 364. 
 
 October term, 1895. United States v. Perkins. Error 
 
 to the Supreme court of the state of New York. 
 Submitted May 8, 1890. Decided May 2.5, 1896. 
 
 {In U. S. Supreme court. United States reports vol. 163. Cases 
 adjudged in the Supreme court at October term, 1895, pp. 625-631. 
 New York, 1896. 8°.) 
 
 "Personal property, bequeathed by will to the United States, is 
 sul)ject to an inheritance tax under state law. Under the stat- 
 utes of New York the United States are not a corporation, 
 exempted from such inheritance tax." 
 
 Opinion delivered by Mr. Justice Brown.
 
 INHERITANCE TAXATION: UNITED STATES 15 
 
 United States. Supreme Court. Octoher temi, 1S97. Maj,'ouii v. 
 Illinois trust and saviiij,As bank. Appoal from the cirnnt 
 court of tlio United States for the northern district of Illi- 
 nois. Ar^rued January 28, 1898. Decided April 25, 1898. 
 {In U. S. Snproiiie Court. United .States reports vol. 170. Cases 
 adjudged in the Supreme court at October term, 1897, pp. 28.3- 
 303. New York, 1898. 8°.) 
 "The inheritance tax law of lUinoip, of June 15, 1895, (LawH of 
 1895, page 301), makes a classification for taxation which the 
 legislature had power to make, and does not conflict in any way 
 with the provisions of the Constitution of the United States." 
 Mr. .Justice McKenna, dehvered the opinion; Mr. .Tu.stice Brewer 
 dissenting. Contains a list of cases in which the constitutionality 
 of till- tuxes has been declared, an<l the principles explained 
 upon which they are based. 
 
 Octoher term^ 1S90. Knowlton v. Aloore. Error to the 
 
 circuit court of the United States for the eastern district 
 of New York. Argued December 5, 6, 7, 1899. Decided 
 May 14, 1900. 
 
 {In U. S. Supreme Court. United States reports, vol. 178. Cases 
 adjudged in the Supreme Court at October term, 1S99, pp. 41-111. 
 New York, 1900. 8°.) 
 
 "The act of Congress of June 13, 1898, c. 448, which is usually 
 spoken of as the War Revenue Act, (20 Stat. 44S, ) iinpo.ses various 
 stamp duties and other taxes. Sections 29 and 30 of the statute, 
 which are therein prefaced by the heading 'Legacies and Dis- 
 tributive shares of Personal Property,' provide for the assessment 
 and collection of the particular taxes which are described in the 
 sections in question. To determine the issues which arise on this 
 record it is necessary to decide whether the taxes imposed are 
 void l)ecause repugnant to the Constitution of the Unik-d States, 
 and if they be valid, to ascertain and detine their true import." 
 
 Mr. Justice White delivered the opinion of the court. 
 
 Octoher term, 1S99. IMiunmer i\ Coler. Krror to the 
 
 surrogate's court of the county of New York, State of New 
 York. Argued February 27, 28, 1900. Decided :\Iay 14, 
 
 1900. 
 
 (/7i U. S. Supreme Court. United States reports, vol. 178. Ca«e8 
 adjudged in the Supreme Court of tlie United States at October 
 term, 1899, pp. 115-139. New York, 1900. 8°. ) 
 
 The court held that a tax on inheritances is not invalidated because 
 of the fact that the property inherited is composed, in whole or 
 in i>art, of Federal securities and al.so that no sound distinc- 
 tion can be drawn l)etwoen the power of the States in imposing 
 taxes on franchises of the corporations composed of individual 
 peraons and in imjjosing taxes upon the right or i)rivilege of indi- 
 viduals to avail themselves of the right to grant and to receive 
 property under the statutes regulating the descent of the prop- 
 erty of the decedents. 
 
 Opinion of the court delivered by Mr. Justice Shinv«.
 
 16 LIBRARY OF ONGRESS 
 
 United States. Supreme Court. Octoher term., 1901. Orr v. Gil- 
 man. Error to the surrogate's court of the count}' of New 
 York. Argued November 25, 20,1901, Decided January 
 6, 1902. 
 
 {In U. S. Supreme Court. United States reports, vol. 183. Cases 
 adjudtied in tlie Supreme Court at October term, 1901, i)p. 278-290. 
 New York, 1902. 8°.j 
 
 "The provisions of subdivision 5 of tlie tax law of the State of Xew 
 York, which became a law April 16, 1897, are not in violation of 
 the Fourteenth Amendment to the Constitution nor of section 10 
 of article 1 of the Constitution." 
 
 " The Court of Appeals did not err when it held that a transfer or 
 succession tax, not being a direct tax upon property, but a charge 
 upon a privilege, exercised or enjoyed under the laws of the State, 
 does not, when imposed in cases where the property passing con- 
 sists of securities exempt by statute, impair the obligation of a 
 contract within the meaning of the Constitution of the United 
 States." 
 
 Opinion of the court delivered by Mr. Justice Shiras. 
 
 Wells, David Ames, The theory and j^ractice of taxation. 
 
 i\«/j Yorl: D. Appleton A co., 1900. viii, 6^8 px>. 1^^. 
 Legacy tax, pp. 620-622. 
 
 West, Max. Recent inheritance-tax statutes and decisions. 
 
 {In The Journal of political economy, vol. 6, Sept. 1898, pp. 437- 
 
 456.) 
 For record of subsequent legislation see this author's reports in 
 
 Annual review of legislation, noted below. 
 
 The inheritance tax. 
 
 New York: Columhia college., 1893. llfO pp. 8^. [Studies in 
 history^ economics and puhlic law. Ed. hy the University 
 faculty of politiccd science of Columhia college, vol. ii', 
 no. 2.) 
 
 "Bibliography": pp. 134-140. 
 
 Chapters 1-3 contain a brief historical survey of the taxation of 
 inheritances of Continental Europe; the British empire; the United 
 States, federal inheritance taxe.'^, state laws. The legal theory and 
 the economic theory are treated in separate chapters. Contends 
 that the inheritance tax is an institution of democracy and just 
 and practicable. 
 
 Inheritance tax. Review of State legislation in 1901, 
 
 {In New York State library. Review of legislation 1901, pp. 67-69. 
 Bulletin of legislation, 16. ) 
 
 For earlier legislation see the monograph noted above, and article 
 on Recent inheritance-tax statutes and decisions, in Journal of 
 political economy, vol. 6, Sept., 1898; and Whitten's Compara- 
 tive summary of legislation in New York State Library bulletins.
 
 INHKKITANOE TAXATION: UNITED STATES 17 
 
 West, Mux. Iiilicritiiiice tax. Review of State lej^islatioii in 1902. 
 
 {J>i New York State lihrary. Review of legiHlati<jn, li*n2, pa^e 795. 
 Bulletin of legislation, lit.) 
 
 Same. Review of State legislation in 1903. 
 
 ( In New York State library. Review of legislation, 1903, pp. h27-h;iO. 
 Bulletin of legislation, 22. ) 
 
 Saine. Review of State legi.slation in 1904. 
 
 (//I New York State library. Review of legiglation, 1904, pp. b6-h7. 
 Bulletin of legi.«lation, 25.) 
 
 Same. Review of State legislation in 1905. 
 
 {In New Y'ork State library. Review of legislation, 1905, pp. 188- 
 190. Rulletiii of legislation, 29. ) 
 
 The legal ity of progressive taxation. 
 
 (/uTlie Nortb American review, vol. 161:5, Dec, 1897, pp. 75.'^-757. ) 
 
 Uses a;^ a text tbe decision of the Supreme Court of Illinois atiirin- 
 
 ing the constitutionality of an inheritance tax, as an argument for 
 
 the legality of the tax, and forecasting the case before the U. S. 
 
 Supreme Court. 
 
 The theoiy of the inheritance tax. 
 
 {In Political science quarterly, vol. 8, Sept., 189.3, pp. 427—444.) 
 
 Whitten, Robert H. ed. Digest of Governors messages, 1900, includ- 
 ing related topics in the President's mes.^^age. 
 Alhany: Nt-ai York state education dejuo'tnunt, 1906. S". 
 {New York State lihrary. Bulletin of legislation^ 31.) 
 
 Inheritance taxes, no. 836. 
 Published annually since 1902. 
 
 Index of legislation, 1905, formerly Comparative smnmary 
 
 and index of legislation. 
 
 Alhany: New York state education department., 1906. S". 
 
 {Neio York State librain/. Bulletin of legislation., 28.) 
 
 Inheritance taxes, no. 836. 
 Published annually since 1891. 
 
 Notes on current legislation. 
 
 (in The American political science review, vol. 1, Noveml)er, 1906, 
 
 pp. 76-99.) 
 On page 86 are given the jirovisions of inheritance tax laws passed 
 
 in 1906, in Ohio, Kentucky and (.Juebec. 
 
 Williams, ^yilliam Pierrepont. The act to tax inheritances. 
 
 (/?i The Albany law journal, vol. 44, Dee. IJ. is;il, i>[>. 478-479.)
 
 18 LIBEAEY OF CONGRESS 
 
 Wolfe, S. Herbert. Inheritance tax calculations; an explanation of 
 the underlying principles with tables and instructions for 
 ascertaining the present value of dower and curtes}^ rights, 
 life estates, annuities, vested and contingent remainders, 
 .... with a brief analysis of the inheritance tax laws of 
 the various states and territories. 
 New Yorl': Bakei\ Voorhis <& company^ 1905. viii, 300 
 jpjp. 8\ 
 
 Wyer, Malcolm G. and Cliarlotte E. G-roves. Index of New York 
 governors messages, 1777-1901. 
 Albany: New Yorli state education department^ 1906. 8°. 
 (New York State lihrar 2/. djulletm of legislation, 26.) 
 Inheritance taxes, no. 836.
 
 INHERITANCE TAXATION: CENEKAL 
 
 Campbell, .Tolm Doiiolus Suthcihuul, hul;- nf Ai-qylL The death 
 duties in foreign countries. 
 
 {Jn Society of comparative legislation. Journal, n. .«., vol. 5, pp. 2")-44. 
 London, 1903. 8°.) 
 
 Death duties in various countries. 
 
 {In Royal statistical society. Journal, vol. 52, Mar., 1889, pp. 120- 
 
 143. London, 1889. 8°.) 
 "Translated from the Bulletin de stati?tique et de 16gi.«lation com- 
 
 par^e, Aug., 1888." 
 
 G-reat Britain. Foreign office. Taxes in Europe. '• Returns of the 
 total amoun':of taxes levied in each of the different states of 
 Europe, so far as the same can be obtained, distino-uishintr 
 between direct and indirect taxation, and specifvint^ the 
 several heads of each." Ordered by the House of Coninions. 
 to be printed, 4 July 18S1, 8 July ISSI, 3 August ISM, 
 27 August 1881. 4 parts. F^. {Great Britain. Parlia- 
 ment. Sessional papers, 188 U voL 75.) 
 
 Belgium: Succession and legacy duties, part 1, ]iagt' 5; I)enraark: 
 Inheritances, page 7; France: Inherited property, pp. 9,10; Ger- 
 many: Succession <luty, page 16; Netherlands, page 24; Portugal: 
 Duties on succession and sale of lands, page 27; Sjtain, page 32; 
 Bavaria: Inherited property, part 2, page 2: Russia: Succession, 
 part 2, page 6; Hungary: Inherited property, part 3, page 3; Nor- 
 way: Inherited property, part 3, page 7; Baden: Legacy on real 
 property, ])art 4, page 3; Saxony: Stiimps and legacy duties, part 
 4, page 5. 
 
 Italy. Direzione generale del dema7iio e Jelle tasso sugli affiari. L' ini- 
 posta di successione considerata nel nioniento attuale in (»3 
 paesi. (Studio comparal a di tariffc con appunti di legisla- 
 zione e statistica.) 
 
 {In Bolk'tino di statistiia cdi Icgislazione coinjiarata, vol. 2, fasc. «», 
 pp. 1143-1108. Roma, 1901-1902. 8".) 
 
 19
 
 20 LIBRARY OF CONGRESS 
 
 Leroy-Beaulieu, Paul /. t. Pierre Paul. Traite de la science des 
 
 tinances. 7. ed., refondue et augiuentee. 
 
 Paris: Ouillaumin et cie. \^etc.^ 1906. '2 vols. 8^. {Econo- 
 
 mistes ti; publicistes contemporaiiis.) 
 
 "L'impot progressif sur les successions en Angleterre," vol. 1, 
 pp. 229-234 ; "L'impot progressif sur les successions en France et 
 en Italie," vol. 1, page 234. " Des impots sur les mutationsde pro- 
 priete et sur les transactions: les droits d'enregistrement et de 
 timbre," vol. 1, pp. 605-651 ; "Les taxes successorales aux 
 Etats-UnLs," vol. 1, pp. 648-649; vol. 2, page 294. 
 
 Le Produit des droits de succession et de donation dans les principaux 
 pa3's d'Europe. 
 
 {In Bulletin de statistique et de legislation comparee, vol. 30, Feb., 
 1906, page 177.) 
 
 Table showing the products from the inheritance tax in Great 
 Britain and Ireland, France, The Xetherland.-J, Belgium, Austria, 
 Italy, Denmark, Hungary and Germany for 1901. 
 
 Schanz, Georg-. Studien zur Geschichte und Theorie der Erb.schafts- 
 steuer. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 17, pp. 1-62,; vol. 18, pp. 5.53-695. Stuttgart, 1900-1901. 8°.) 
 
 Contents. — 1. Die Erbschaftssteuer im Altertum: A. Aegj^pten; 
 B. Rom; 2. Die Erbschaftssteuer im Mittelalter; 3. Die Erb- 
 schaftssteuer nach Ausgang des ]\Iittelalters; 4. Die Erbschafts- 
 steuer im 18. Jahrhmidert; 5. Die Erbschaftssteuergesetzgebung 
 im 19. Jahrhundert; 6. Bewegmig zu Gunsten der Einschriinkung 
 des Erbrechts und ihr Einfiuss auf die Erbschaftssteuer; 7. Die 
 theoretischen Grundlagen der Erbschaftssteuer; Anhang: Die 
 Entwicklvmg der J>bschaftssteurersatze in Deutschland im 19. 
 Jahrhundert. 
 
 Wagner, Adolf. Specielle Steuerlehre. Ergjinzungsheft. Die bri- 
 
 tische und f ranzosische Besteuerung, in ihren neuesten En- 
 
 twicklung und Gestaltung- (1886-1896). 
 
 Leipzig: C. F. AVinteT' sche VerlagsJiandlimg^ 1896. (6), 168 
 
 pp. 8'^. {FinanzwissenscTiaft^ 3. Theil. Ergdnzungslieft.^ 
 
 "West, Max. The inheritance tax. 
 
 New York: Columbia college., 1893. 11^0 x>p>. 6'°. {Studies 
 in Idstm'y., economics and public law. Ed. by the University 
 faculty of political science of Columbia college. Vol. iv, 
 no. 2.) 
 
 "Bibliography": pp. 134-140. 
 
 Chapters 1-2 contain a brief historical survey of the taxation of 
 inheritances in Continental Europe, and the British empire.
 
 IXHEKITANCE TAXATION: GREAT HRITAIN 
 
 Bastable, Charles FniiK-is. riiblic tiDuncc. 3d cd., rev. and enl. 
 
 London^ New York: Ma(nn'dlanandco.^lhnlted^l90S, xxiv^ 
 
 780 pp. 8^. 
 
 Taxes on income, pp. 445-459; Succession duty, paj^e 556; Taxes 
 on succession, pj). 549-5f5ll 
 
 Beatty, Charles. A practical guide to the death duties and to the 
 preparation of death duty accounts. 
 London: E. Wilson, 1906. xii, 170 pp. 12°. 
 
 Bell, \y . T. Siiould the death duties be increased:' 
 
 {In The Westminster review, vol. 165, April, 1!»U6, pp. .S80-.386.) 
 
 Buxton, Sydney. Finance and politics: an liistorical study. 1783- 
 
 'l885. 
 
 London: John Murray., 1888. 2 vols. 8-. 
 
 Succession duty, vol. 1, ].p. 117-119, 166; vol. 2. pp. 122, 167, 
 173-174, 292, 295,296; Ai)i)endix M. Table showing difference of 
 burden of death duties on personalty and realty, vol. 2, pp. .'^84-385. 
 
 Chiozza-Money, Leone George. Riches and povert}'. 2d ed. 
 
 Londini: Jltthue/) <.b r(/.^ [1006]. ,v,v., 338 pjj. Frontispiece. 
 Tables. <S'-. 
 
 The death duties, pp. 306-309. 
 
 The Death duties. 
 
 {In The Co-operative wholesale societie.s limited. Aunual for 1906, 
 pp. 377-385. Manchester, 1906. 8°.) 
 
 Do-well, Stephen. A history- of taxation aiul taxes in England from 
 the earliest times to the present da}'. 
 
 London: Longn}a7is,G?'een, and co.., 188^. If. vols. 8^. 
 The legacy and succession duties, vol. 3, pp. 148-155. 
 
 Finch-Hatton, Henry Storniont, h'orl of Winchilstn and Xntting- 
 luDii. The new death duties in England. 
 
 {In The North American revit-w, vol. ItiO, .laimai-y, 1S95, pp. 95-108.) 
 
 21
 
 22 LIBRARY OF CONGRESS 
 
 Freeth, Evelyn. The acts relating to the estate duty and other death 
 duties; an appendix containing the rules regulating pro- 
 ceedings in England, Scotland and Ireland in appeals under 
 the acts, and a list of the estate duty forms, with copies of 
 some which are only issued on special application. 3d ed. 
 London: Stevens wndsoTis ^limited ^1901. xii,325^\^l\p2}. 8^. 
 
 Grodard, J. G, Graduated taxation. 
 
 {In The Economic review, vol. 5, January, 1895, pp. 39-61.) 
 A detailed examination of the budget of Sir William Harcourt as 
 regards the income tax and succession tax (death duties). Pro- 
 poses a system of graduated taxes. 
 
 G-reat Britain. Commissioners of inland revenue. Thirty-eighth 
 report. For the j^ear ended 31st March, 1895, with appen- 
 dix. 62, Ix pp. E^. {Great Britain. Parliament. Ses- 
 sional impers., 1895., vol. 26.) 
 
 Explanation of the Death duties, pp. 19-28. 
 
 49th annual report, for the year ended 31st March 
 
 1906. Presented to both Houses of Parliament b}- com- 
 mand of His Majesty. 1906. 260 pp. E-. {Great Brit- 
 ain. Parliament. Sessional pajjers., 1906. Cd. 3110.) 
 Estate, &c., duties, pp. 77-130. 
 
 Exchequer. Estate dut}". Cop}" "of paper explanatory" of the 
 
 proposals of Mr. Chancellor of the exchequer with respect 
 to the estate duty." Ordered, by the House of Conmions to 
 be printed, IS April 189-4. 3 pp. F^. {Great Britain. 
 Parliament. Sessional paj^ers, 1894-, vol. oJ^.) 
 
 Hanson, Alfred. The acts relating to estate, probate, legacy, and 
 succession duties. 4th ed., by Lewis T. Dibdin and Francis 
 H. L. Errington. 
 London: Stevens and Hay nes., 1897 . xlvi., 790 2)J>. 8°. 
 
 Contents: — Part 1: Probate duty, pp. 1-18; Legacy duty, i^p. 19-39; 
 Succession duty, i^p. 40-61; Estate duty, pp. 62-86; Part 2, 
 Finance act, 189-1 (57 and 58 Vict. c. 30) (mcluding the Finance 
 Act, 1886), pp. 87-264; Stamp act (55 Geo. III. c. 184), pp. 
 265-346; Customs and inland revenue act, 1880 (43 Vict. c. 14), 
 pp. 347-350; Customs and inland revenue act, 1881 (44 Vict. c. 12), 
 pp. 351-382; Customs and inland revenue act, 1889 (52 Vict. c. 7), 
 pp. 383-390; Legacy duty act, 1796 (36 Geo. III. c. 52), pp. 391- 
 523; Succession duty act, 1853 (16 and 17 Vict. c. 51), pp. 524- 
 716; Appendix, pp. 717-734; Index, pp. 735-790. 
 
 Hardie, J. Keir. A labour budget. 
 
 {In The Financial review of reviews, vol. 1, April, 1906, pp. 265-277. ) 
 Proposes changes in the income tax and death duties.
 
 inhp:ritance taxation: great Britain 23 
 
 Peto, Sir S. Morton. Taxation: its levy and expeiidituro, past and 
 future; bein<^ an enquiry into our tinancriu! policy. 
 London: Chapman mid J lall^ 180 J. 'u:^ {-i)^ Jf,lH i>P' ^^. 
 The legacy and succession duty in Great Britiiin, pp. 194-198. 
 
 Root, John William. Studios in Hritish national finance. 
 Liverpool: •/. li'. Root^ IDOL i;r^ 110 pp. 1^\ 
 Income tiix antl death duties, pp. 99-110. 
 
 Smith, G. Arniitage. Principles and methods of taxation. 
 
 London : Murray., 1900. 155 pp. 8^. 
 
 Williams, Ernest E. An impossible budj^et: a reply to Mr. Keir 
 Hardie. 
 
 {In The Financial review of reviews, vol. 1, May, 1906, i)p. 377-384. )
 
 INHERITANCE TAXATION: FRANCE 
 
 Bodin, Ch. La rcforme des droits de succession et la notion de i'impot 
 progressif. 
 
 {In Revue d'economie politique, vol. 8, pp. 950-967. Paris, 1394. 
 
 8°.) , 
 
 Charton, A. Pierre. La reforme liscale en France et a I'etranger. 
 Paris: Guillaumin c& cie, 1901. (4), 798 j)j). 8^. 
 
 "Impot sur les successions, ou mutations par deces," pp. 388-402. 
 
 Colin, Maurice. La reforme des droits de mutation par deces. 
 
 {In Revue politique et parlementaire, vol. 50, Nov. 10, 1906, pp. 
 227-251.) 
 
 Dufay, Jules. L'impot progressif en France. 
 
 Paris: Guillaumin & cie, 190 J/., x, 15'2 jpp. 5°. 
 
 Die Fortsetzungder Progression in der franzosischen Erbschaftssteuer 
 
 durch das Budgetgesetz vom 30. Marz 1902. 
 
 {In Finanz-Archiv, vol. 20, page 858. Stuttgart und Berlin, 1903. 
 8°.) 
 
 France. Rapport fait au nom de la commission des finances (1) chargee 
 
 d'examiner le projet de loi, adopte par la Chambre des 
 
 deputes, portant fixation du budget general de Texercice 
 
 1901. — Reforme du regime fiscal des successions, par M. 
 
 Monestier. 
 
 (/)i France. Annales du Senat. Documents parlementaires, vol. 39, 
 December 31, 1900, pp. 987-1006. Paris, 1901. 4°.) 
 
 Chamhre des deputes. Session ord. Seance du 2 juillet 1906. 
 
 Proposition de loi ayant pour objet Tetablissement d'un 
 
 impot personnel et progressif sur le revenu et sur les 
 
 capitaux improductifs, presentee par M. Maujan, depute. 
 
 (Renvoyee a la commission de la legislation fiscale.) 
 
 {In France. Chambre des deputes. Annales. Documents parle- 
 mentaires, 1906. Annexe no. 170, pp. 726-728. 4°.) 
 
 Proposition de loi tendant a limiter le droit 
 
 d'heritage et a modifier I'impot sur les successions, presentee 
 par M. Maujan depute. — (Renvoyee a la commission de la 
 legislation fiscale.) 
 
 {In France. Chambre des d^put^s. Annales. Documents parle- 
 mentaires, 1906. Annexe no. 171, pp. 729-732. 4°.) 
 24
 
 INHKRITANCE TAXATION: FRANCE 25 
 
 France. Chamhre des diipute-s. SeHsion ord. Seance duo juillet 1906. 
 Proposition do loi ayant pour objet d'otablir un impot 
 gotu'ral ot i)ro(4Tessif sui- les revenus. pr<'.sent«M' \y,\r 
 M. Ma<(niau(l(', deputn. — (Renvo^'ec a. la <()miiii.s.sion do la 
 l(%i.slatioii tiscale.) 
 
 {In France. Chambre de.s deputes. AnnalcH. J)ocuinentH parle- 
 mentaires, 1906. Annexe no. 204, pp. 758-762. 4°.) 
 
 Leroy-Beaulieu, l*aul, i. <\ Pierre Paul. Lo budget do 1907. 
 
 {In Revue des deux monde.y, 5. p^^riode, vol.34, \n^. 1.5, 1906, pp. 
 
 759-797. ) 
 Di.Mcusses propositioiis of the Minister of finance introducing changes 
 
 in the scale of inheritance and income taxes. 
 
 Rendu, Ambroise. Le systenie codulaire et les bases do Tinipot. 
 
 (7/1 Moniteur industriel, .3.S. annc'-e, Oct. 20, 1906, pp. 641-642.) 
 Criticism of tlie proposed .succession and income taxes. 
 
 Retz de Servies, Andre do. L'inipot progressif dans rhistoire on 
 France de'lTSIJ a 1870. 
 rarh: A. Ptdone, 1901^. (^), ll^i, {1) pp. 8^. 
 
 "L'impAt progressif sur les succe-ssions," pp. 119-123. 
 
 Schanz, Georg. Die Reform der f ranzosischen Erbschaf tssteuer durch 
 das Budgotgesotz vom 26. Fe))ruar 1901. 
 
 {In Finanz-Archiv, Zeitschrift fiir das ge.«amte Finanzwesen, vol. 18, 
 pp. 227-240. Stuttgart, 1901. 8°.) 
 
 Simonin, Armand, and Alfred des Cilleuls. La roforme des droits de 
 succession et ses consequences sociales. 
 
 {In La Roforme sociale, vol. 33, pj). 382-398; 460-480. Paris, 1897. 
 
 8°.) 
 
 Stourm, Rone. S3'stemes genoraux d'impots. luipotssurle capital. 
 
 Impots sur le revonu dans les differents pays. Lnpot 
 
 unique, en nature, capitation. — Tarifs progres.sifs. Sys- 
 
 tonios socialistes ot radicaux. Droits sur los successions. — 
 
 Grands monopolos tiscaux. Impots sur lo luxe, sur les 
 
 valours mobiliores et foncieres, directs et indirects, de 
 
 repartition et de quotite, etc. Impots sur los objets de 
 
 promiore necessite. 2. ed. rev. et niiso au courant. 
 
 Paris: GulUaumin et cie., 1905. {Jf), rl, Jf,]0 j)p. 8'^. 
 
 "Impots sur les successions," pp. 222-246; "SystC'me progressif," 
 pp. 247-270. 
 
 Wahl, Albert /. e. Paid Albert. Traite de droit fiscal. 
 
 Paris: A. Ohevaliei'-Marescq cf' <vV, 1903-1900. 3 roh: S-. 
 {Bih/iot/iequ^ des science.s juridiques et poJitiques.) 
 Vol. 1-2. Enregistrement.
 
 INHERITANCE TAXATION: GERMANY 
 
 Alsace-Lorraine. Elsass - Lothringisches Erb.schaftssteuergesetz. 
 Vom 17. Juni 1900. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesauite Finanzwesen, vol. 
 
 IS, pp. 811-822. Stuttgart, 1901. 8°. ) 
 
 Baden. Badisches Erbschafts- und Schenkungssteuergesetz. Vom 
 14. Juni 1899. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesainte Finanzwesen, vol. 
 
 18, pp. 765-778. Stuttgart, 1901. 8°.) 
 
 Bavaria. Bayerisches Gesetz iiber die Erbschaftssteuer in der Fas- 
 sung. Vom 11. November 1899. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 18, pp. 741-750. Stuttgart, 1901. 8°.) 
 
 Bremen. Bremisehes Gesetz, betretfend die Erbschafts- und Schen- 
 
 kungsabgabe. Vom 18. Juli 1899. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 18, pp. 823-831. Stuttgart, 1901. 8°.) 
 
 Challamel, Jules. Alsace-Lorraine. Loi du 12 juin 1889, reglant 
 
 rimpot sur les successions. Notice, traduction et notes. 
 
 {In Annuaire de legislation etrangere, vol. 19, pp. 293-304. Paris, 
 1889. 8°.) 
 
 Daguin, Fernand, Wurtemberg. L'impot sur les mutations par suc- 
 cessions et donations. 24 mars 1881. 
 
 {In Annuaire de legislation etrangere, vol. 11, pp. 254-255. Paris, 
 1881. 8°.) 
 
 Gerlach, Otto. La reforme des finances de TEmpire allemand. 
 
 ( In Revue de science et de legislation financieres, vol. 4, July-Sept. , 
 
 1906, pp. 405-493. ) 
 Traduction franf;aise de C. Gandilhon. 
 Pp. 487-490 contain French translation of the law of June 3, 19' !6 
 
 relative to inheritance tax. 
 
 Germany. Gesetz, betreffend die Ordnung des Eeichshaushalts und 
 die Tilgung der lieichsschuld. Vom 3. Juni 1900. 
 
 {In Germany. Reichsamt des Innern. Reichs-Gesetzblatz, June 
 
 11, 1906, pp. 620-674.) 
 Erbschaftssteuergesetz, pp. 654-674. 
 26
 
 INHERITANCE TAXATION: (JEKMAXY 27 
 
 Germany [Doluito in tli(^ Geriiiiiri iinpci-itil diet on the inheritance tax 
 
 law, 11H)6.| 
 
 {In Steiioi^rupliisclic I'.eritlitc iilx-r <lii' Nfrliamlliingeii <les Keichs- 
 tays, Jan. 9-13, 1<J0(J, pp. •lOG-544.) 
 
 Die Noiion Keichsstouerj^esetzi'. Autoinobilstouer . . . 
 
 Erbscliaftsstouer . . . 
 Ij.rUn: Fm/. Diiminlrr. JDOG. 272pp. 8-. 
 
 Hesse, ilcssisches Gesetz, die Erbschafts- and Scheiikuiicrssteuer 
 betrcflend. Voin 22. Dezeiiibor 1900. 
 
 {In Finanz-Art'liiv, Zeitschrift fiir clas gesainte Finaii/.wet-en, vol. 
 IS, pp. 779-794. Stuttgart, 1901. 8°. ) 
 
 Hofifniann, I'lricli. Die Keich.serb.scliaft.s.steuer. 
 
 {In Annalen des Deutschen Reicha fur Gesetzgebung, Verwaltung 
 1111(1 Volkswirtschaft, 190(), no. 1, pp. 1-23; no. 2, pp. 81-127.) 
 
 Contents. — 1. Ursprung <ler Krhschaft.ssteuer; 2. Entwickelung 
 der P>l)schaftssteuern; 3. Begriff und Begriindung der Erb- 
 schaftssteuer; 4. Wesen, Nachteile und Vorziige der Erl>schafts- 
 steuer; 5. Ausgabe und Stellung der Erbschaftssteuer im 
 Steuersystem ; 6. Die Erb.schaftssteuer al.'* Reich.-Hteuer; 7. Die 
 Erb.'JchaftH.steuer in der KeiclislinanzwirtsiL-liaft; S. Allgemeine 
 Beurteilung des Gesetzentwurfs; 9. Gegenstand der Erbschafts- 
 steuer; 10. Internationales Erbschaftssteuerrecht; 11. Betragder 
 Erbschaftssteuer; 12. Wertennittciung; 13. Bedingter und unge- 
 wisser Erwerb und gleiche Lastf n ; 14. Erwerlj von Veruiugen 
 ohneNutzung und die Nachererbfolge; 15. Berechnung der P>b- 
 schaftssteuer; 16. Ilaftnng fiir die P>b.'^chaft.«Hteuer; 17. Erhe- 
 bung and N'erwaltung der Krl)scliaft.«.steuer; 18. Der Rechtsweg; 
 19. Stralbestiminungen; 20. Verjiihrung der Erbschaftssteuer; 
 
 21, Schenkungen unter Lebenden; 22. Uebergansvorschriften. 
 
 Mecklenburg. Meelvlenbur^-i.sche Verordnung, ])otreliend die Eilie- 
 
 buiig einei- Erbschat't.s.stciier. Vom '22. Dezember l>>S»y, 
 
 {In Fuianz-.\rchiv, Zeitschrift fiir das gesamte Finanzwesen. vol. 18, 
 pp. 795-808. Stuttgart, 1901. 8°.) 
 
 Saxony. Loi du 12 ii<n"enil)re 187t) relative a Tiinpot de.s .succe^ifiions. 
 
 {la Annuaire de legislation ^trangere, vol. (i, pp. 279-280. Paris, 
 1877. 8°.) 
 
 Schanz, Cleorg. Das neiie IIainbuij;er Erb.schaftssteuergesetz. 
 
 {In Finanz-Archiv, Zeitschrift fiir da.s gesamte Finanzwesen, vol. 
 
 22, pp. 349-371. Stuttgart iin-l Berlin. 1905. S°.) 
 
 Die Steuerrefoini im Ilerzogtluiin Aniialt IIH)."). 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 
 23, pp. 212-223. Stuttgart und Berlin, 1906. 8°.) 
 Die Erbschaftssteuer, i>p. 217-219.
 
 28 LIBRAE Y 01' CONGEESS 
 
 Schanz, Georg. Studien zur Geschichte und Thcorie der Erbschafts- 
 steucr. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 17, pp. 1-62; vol. 18, pp. 553-695. Stuttgart, 1900-1901. 8°.) 
 
 Contents. — 1. Die Erbschaftssteuer im Altertum: A. Aegypten; 
 B. Rom; 2. Die Erbschaftssteuer iin Mittelalter; 3. Die Erb- 
 schaftssteuer nach Ausgang des Mittelalters; 4. Die Erbschafts- 
 steuer im 18. Jahrhundert; 5. Die Erbschaftssteuergesetzgebung 
 im 19. Jahrhundert; 6. Bewegung zu Gunsten der Einschriinkung 
 des Erbrechts und ihr Einfluss auf die Erbschaftssteuer; 7. Die 
 theoretischen Grundlagen der Erbschaftssteuer; Anhang: Die 
 Entwicklung der Erbschaftssteurersatze in Deutschland im 19. 
 Jahrhundert. ^ 
 
 Strutz, G. Die direkten und indirekten Steuern. 
 
 Berlin: J. Guttentag, 1902. 8°. {Schwarz, 0. und G. 
 St7-ut2. Der Staatshaushalt und die Flnanzen Preussens., 
 Bd. /, Lieferung J^..) 
 
 "Die Reform der Einkommensteuer," pj). U45-1146; 1285; "Stem- 
 pel- und Erbschaftssteuern," pp. 1297-1313; "Die Erbschafts- 
 steuer," page 1342. 
 
 Wagner, Adolph. Specielle Steuerlehre. Die deutsche Besteuerung 
 des 19. Jahrliunderts. 
 Leipzig: C. F. Winter' sdie Verlagshandkmg., 1901. ix^ (-5), 
 852 pp. 8°. {Finanzwissenschaft, .^. Theil.) 
 
 Theorie der Besteuerung, Gebiihrenlehrc und allgemeine 
 
 Steuerlehre. 2. Auflage. 
 Leipzig: C. F. Wlnter''sche Verlagshandlung ^ 1890. xxix., 81If. 
 pp. 8°. {FitianzuiissenschaJ^t., 2. Theil.) 
 
 Wahl, Albert. Prusse. Loi du 19 mai 1891, niodificative de la loi 
 du 30 mai 1873, sur Timpot de succession. 
 
 {In Annuaire de legislation etrangere, vol. 21, pp. 236-238. Paris, 
 1891. 8°.) 
 
 ■Wiirttemberg. Loi du '26 decembre 1899 niodifiant, de nouveau, la 
 loi du 24 mars 1881, concernant Timpot sur les successions 
 et sur les donations. 
 
 {In Annuaire de legislation Etrangere, vol. 29, pp. 302-303. Paris, 
 1899. 8°.) 
 
 Wiirttembergisches Gesetz, betreffend die Erbschafts- und 
 
 Schenkungssteuer. Vom 26. Dezember 1899. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 18, 
 pp. 751-764. Stuttgart, 1901. 8°.)
 
 INHERITANCK TAXATION: OTIIKU C<»L\TUIES 
 nktiikklAnds 
 
 Anethan, Julos d'. Pii^.s-Bus. Loi dii '2T iiiui 181>7 modilitiiit le droit 
 
 de .succession et de mutation aprcs deces. 
 
 {Jn Annuaire de l^'gialation ^trangere, \oi. 27, i<i>. 590-592. Paris, 
 1897. 8°. ) 
 
 Borght, K. van der. Das niedeiiandlschc Eil).schafts.steuerj^e.setz vom 
 
 24. Mai 1897. 
 
 {In Finanz-Archiv, Zeitschrift fiir ila.s gesamte Finaiizwesen, vol. 
 16, pp. 627-637. Stuttgart, 1899. 8°.) 
 
 Grodefroi, L'inipot .sur le.s successions en Hollaiide. 
 
 (/n Annuaire de legislation etrangere, vol. 8, pp. 505-5(RJ. Paris, 
 
 1879. 8°.) 
 A short account of the inheritance Uix in Holland, from 1859-1879. 
 
 BELGIUM 
 
 Passy, Jacques. Les taxes successorales on Rcloiijue. 
 
 {In Annales de I'^cole libre des sciences politiques, vol. 4, pp. 
 222-246. Paris, 1889. 8°.) 
 
 Vauthier, M. Das Staatsrecht des Konigreichs Belgien. 
 
 Frtibery L B. : J. C. B. Mohr, 1S92. xii, 273 pp. 8'^. 
 {Ilandhuch den oeffentUchen Rechts.^ ,^. Bd.^ 1. JLdhhd., .5. 
 AUh.) 
 
 Erbschaftasteuern, pp. 95-96. 
 
 SWITZERLAND 
 
 Cerenville, Max de. Les impots en Suisse; Assiette; quotitt'-niesures 
 d'execution. 
 
 Paris: A. Chevalier- Mar escq c6 cle, 1898. viii, 240 j>j>. 
 
 Tables. 8°. 
 
 "Les droits sur les mutations A titrt» gratuit. Les droits sur les suc- 
 cessions et donations," pi>. LM 2-220. 
 
 Palgrave, 11. H. Tnoflis. Pro<jressive taxation as levied in Switzerland. 
 
 Cantons Basel-Stadt. de Vaud, and Vv\. 
 
 {In Royal statistical society. Transactions, vol. 51, .June, 18SS, 
 
 pp. 225-267. London, 1888. 8°.) 
 Taxation on inheritances — Exemptions — Kates of tax, pp. 238-239. 
 
 Suisse. Loi concernant les impots suf les >ucce.ssioiis. 17 juin 188'.>. 
 (J/i Annuaire de legislation 6! range re, vol. 19, pp. 712-713. Paris. 
 1889. 8°.) 
 
 29
 
 30 LIBRARY OF CONGRESS 
 
 BRITISH COLONIES, ETC. 
 
 Bayly, R. A. Succession duty in Canada, containing all the acts in 
 force in the various provinces of the Dominion as amended 
 to 1st June, 1901, with notes on the Ontario act, and 
 lists of Canadian, American and English cases, forms and 
 actuaries' tables. 
 Toronto: The Car^well company^ 1902. xtv., (3), 4^8 2>p- S°. 
 
 An appendix contains, "Ontario Act of 1892," pp. 297-302; "New- 
 York Act of 1887," pp. 303-312; " Pennsylvania Act of 1887," 
 pp. 313-318; "Taxabletransfer Actof New York," pp. 319-337; 
 "The (Imperial) finance Act, 1894, and amendments," pp. 338- 
 36(J; "Xew York Act, 1892, c. 169, pp. 367-368; "Actuaries' 
 tables," pp. 368-371. 
 
 Great Britain. Colonial office. Colonies. Cop}^ of a memorial from 
 the representatives of the colonies of Canada, New South 
 AVales, Victoria, Queensland, South Australia, Western 
 Australia, Tasmania, New Zealand, and the Cape of Good 
 Hope, respecting the application of estate duty to personal 
 propert}' situate in the colonies. Presented to both Houses 
 of Parliament by command of Her Majesty. June, 1894. 
 ■i pp. F'-'. ( Great Britain. Parliament. Sessional papers., 
 189 If, vol. 57. C. 7433.) 
 
 Colonies (Estate dut}'). Letter from the High Com- 
 
 missioner for Canada respecting the application of estate 
 duty to personal property situate in the colonies. Pre- 
 sented to both Houses of Parliament bv command of Her 
 Majest}^ Jul3% 1894. 4 pp. F'^. {Great Britain. 
 Parliannent. Sessional papers., 1894., '^ol. 57. C. 7 451.) 
 
 Local government hoard. Miscellaneous. No. 1 (1904). 
 Papers respecting the local taxation of personal property 
 in certain foreign countries and British possessions. Pre- 
 sented to the House of Commons b}^ command of His 
 Majesty, in pursuance of their address dated August 15, 
 1901. 
 
 London: Printed for His Ma^estifs Stationery office., [1901]. 
 V, (1), 12s pp. F°. {Great Britain. Parliament. Ses- 
 sional p>apers, 1904., Cd. 2098.) 
 
 Death duties, p. v; in British Columbia, p. 84; in Manitoba, p. 
 85; in New Brunswick, p. 86; in Quebec, p. 90; in South Aus- 
 tralia, p. 92; in Victoria, p. -94; in Tasmania, p. 98.
 
 INHKKITANCK TAXATION: HIilTISH OOLONIES, ETC. 31 
 
 Parsons, Fiiiiik, The story of New Zealand; a history of New Zea- 
 land from the earliest times to the present, with special 
 ret'ereiicc to the political, industrial and social development 
 of the island commonwealth. Kd. by C. F. Taylor. 
 PUladdpUa: C. F. Tayhn\ lOOJ,. n-s'li, {2),S3G 2>j>. Illn.s- 
 trations. Maps. S^. {Equity aeries.) 
 
 "The income-tax," pp. 194-197; "Progressive taxation of land and 
 incomes popular," page 197; "The progreH>^ive taxes likely to he 
 made more progressive, pp. 2(»2-2()l5; Progressive taxation, pp. 
 777-785. 
 
 Inheritance taxes, page 203.
 
 INCOME TAXATION: UNITED STATES 
 
 Abbott, Austin. The income tax. How it should be paid by the 
 
 honest citizen. 
 
 (/n Banker's magazine (New York), vol. 50, Jan., 1895, pp. 185-189.) 
 An exposition of the requirements of the law of 1895. 
 
 Adams, Henry Carter. Ta>xation in the United States 1789-1816. 
 
 Baltimore : -Johns Ilopkiiis university^ May and Jvne, 188If,. 
 79 j)P' 8°. {■Johns Ilophins university studies i7i historical 
 and political science, ^d series, v-vi.) 
 
 Contains brief consideration of direct tax act of 1798, and 1813. 
 
 Allen, Lafon. The income tax decision: an answer to Gov. Penno^^er. 
 
 {In American law review, vol. 29, Nov. -Dec, 1895, pp. 847-856.) 
 Defends the decision of the Supreme Court. 
 
 An Appeal to our millionaires. 
 
 {In the North American re\dew, vol. 182, June, 1906, pp. 801-823.) 
 The Outlook (London) says: "We regard his article as deeply sig- 
 nificant of the new American spirit. It will not, we imagine, be 
 very long before the demand for heavy progressive taxation on 
 incomes and inheritances becomes well-nigh universal." 
 
 Bolles, Albert S. The financial history of the United States, from 
 1774 to 1789: embracing the period of the American Revo- 
 lution; from 1789 to 1860; from 1861 to 1885. 
 Weu^ York: D. Apjpleton and company, 1879-1886. 3 vols. 5°. 
 
 The Direct tax of 1798, vol. 2, pp. 115-126; act of 1861, vol. 3, pp. 
 17-18, 160-161. 
 
 Bosley, William Bradford. The constitutional requirement of uni- 
 formity in duties, imposts and excises. 
 
 {In The Yale law journal, vol. 9, Feb., 1900, pp. 164-169.) 
 "The second case is Loughborough v. Blake, 5 Wheat., 317, wherein 
 it is decided that Congress possesses, under the Constitution, the 
 power to lay and collect direct taxes within the District of Colum- 
 bia in proportion to the census directed to be taken by the 
 Constitution. But it is conceded by the court that Congress may 
 lawfully impose direct taxes in the District for District purposes 
 without regard to the rule of apportionment, and that Congress is 
 under no constitutional necessity to impose direct taxes by the 
 rule of apportionment upon the District of Columbia, or upon the 
 territories, even though such a direct tax is laid upon the States. ' ' 
 32
 
 iNCOMK taxation: united states 33 
 
 Boutrwell, George S. The income tax. TIm^ decision of the Supreme 
 
 Court. 
 
 (//( The North Ajiicriran review, vol. ItK), May, )«".»."), pp. 5X9-001.) 
 
 I)iHCU.ssiii>< the theory involved in the ('(jurt's decision, tlie writer 
 
 asks, "Turning again to the practical nide of this question, is it 
 
 not apparent that the new theory works the exemption of all 
 
 incomes derived from real estate and pergonal estate?" 
 
 Bullock, ( liiirlcs ,1. Direct jiud indirect ta.xe.s in economic literature. 
 
 {Ill The Political Hcience quarterly, vol. i:{, Sept., 1898, pp. 442-47(>. ) 
 Examination of the writing.« of political economists of ancient and 
 modern times to arrive at a correct chtssitication of direct and 
 iinlirect taxes. Favors the detinition recommended by Wagner 
 and Bastable as in accord with usage prevailing since the lx?gin- 
 ning of the 19th century. 
 
 Direct taxes and the Federal Con.stitution. 
 
 (/n The Yale review, vol. 9, February, 1901, pp. 438-449; vol. 10, 
 May, 1901, pp. 6-29; August, 1901, pp. 144-158.) 
 
 Endeavors to identify the sources of the ideas on taxation held by 
 the framers of the Constitution: seeks to find how far the " term 
 direct taxation" had been used l)y American writers prior to 
 1787; quotes from the Con.stitution makers to show their under- 
 standing of "direct taxation;" gives examples of attempts to de- 
 fine the constitutional intent of the term, with an exposition of 
 the decision of the Supreme Court in 179(). Concludes that this 
 "decision accorded with tiie Constitution in that it a.ssured to 
 Congress all needed powers of taxation. It certainly agreed with 
 the plain historical fact that land and poll taxes were those 
 branches of taxation which were most often contemplated as 
 direct." 
 
 The orjoiii, purpose and effect of the direct- tax clause of the 
 
 Federal Constitution. 
 
 {In The Political science quarterly, vol. 15, June, 1900, pp. 217-2.39: 
 
 Sept., 1900, pp. 452^81.) 
 Analyzes the proceedings of the Constitutional convention in regard 
 
 to power of taxation with a review of direct taxes of 1798, 1815, 
 
 and 1S()1 and their lesults. 
 Reprinted in part in the author's "Selected readings on public 
 
 finance," pp. 299-306. Boston, 1966. 8°. 
 
 Burdick, F. JSI. Direct taxes. 
 
 {In Columbia law times, vol. 2, April, 1889, pp. 255-263.) 
 Historical review and consideration of construction jnit upon con- 
 
 stitutiiinal ])rovisions regarding direct taxes by the United States 
 
 Su]irfnie Court. 
 
 Cooley, Thomas M. A treatise on the law of taxation, inchidinir the 
 law of local assessments. 3d ed. ))y Albert I'oole fIacol)s. 
 Chicago: CaUaglunt (ind cotnp<nnj, lOOo. :3 »'f>/s. .V . 
 
 Income tax. vol. 1 . pp. 1 1 . 27. .30. 155. 387. 403, 406. 407. 683. 684-686. 
 
 15680—07 3
 
 34 LIBRAKY OF CONGRESS 
 
 De-wey, Davis Rich. Financial histoi"}' of the United States. 
 
 Longriicuis^ Green^ and co.^ London and Bomhay^ 1903. xxxv^ 
 (cf), 530 pp. 12^. {Awterican citizen series.) 
 
 Direct taxes, pp. 62, 65, 107, 109, 139, 140, 277, 427, 457. 
 
 Direct taxation and the income tax. 
 
 {In The Monthly law reporter, vol. 24, March, 1862, pp. 257-270.) 
 States the provision of the taxation act of Aug. 6, 1861, and the 
 methods of collection. 
 
 Dunbar, Charles Franklin. The direct tax of 1861. 
 
 {In The Quarterly journal of economics, vol. 8, July, 1889, pp. 436- 
 
 461.) 
 Written not long after the decision of the Supreme Court in the 
 case of the United States vs. Louisiana, which the author dis- 
 cusses. Begins with an investigation of the meaning of the 
 phrase "direct taxation," and then gives the history of direct 
 taxation acts in the United States. Shows relation of act of 1861 
 to acts of 1813 and 1815. 
 
 The direct tax of ISOl. 
 
 , {In his Economic essays, pp. 94-115. Xew York, 1904. 8°.) 
 Reprinted from (Quarterly journal of economics, July, 1889. 
 
 The new income tax. 
 
 {In his Economic essays, pp. 116-134. Xew York, 1904. 8°.) 
 Reprinted from Quarterly journal of economics, October, 1894. 
 
 Dutton, W. T. The Income tax. 
 
 {In The American journal of politics, vol. 4, May, 1894, pp. 498-504.) 
 An argument against the income tax pointing out what is termed 
 its unjust and illegal features. 
 
 Edmunds, George F. Salutar}" results of the income-tax decision. 
 
 {In The Forum, vol. 19, July, 1895, pp. 513-520. ) 
 
 Approval of the decision of the Supreme Court declaring the income 
 
 tax to be unconstitutional. 
 "In the present, then, and for a long future, the safeguards of 
 equal rights and equal duties in respect of taxation are reestab- 
 lished and put upon the solid foundation that the creators of the 
 Republic provided." 
 
 Fleming, William Henry. The income tax — Its relation to political 
 
 economy, to the constitution, and to the Supreme court 
 
 decision. Speech ... in the House . . . April 29, 1898. 
 
 Washingto?i: [ Government printing o'fice\ 1898. lIt-p>'P- ^^' 
 
 Foster. Roo-er. Commentaries on the Constitution of the United 
 
 States, historical and juridical with observations upon the 
 
 ordinary provisions of state constitutions and a comparison 
 
 with the constitutions of other countries. Volimie I. 
 
 Boston: The Boston l>ooh company., 1895. viii, 713 pp. J^^. 
 
 History and apportionment of direct taxes under the Constitution, 
 pp. 413-123.
 
 I.NTOMK TAXATTnX: IMTKD STATES 35 
 
 Foster, Rog-cr, <iii(l Everett \ . Abbot. A tieati.se on tlie fetleial 
 ineoine tax under the Act of l.Si*4, 
 Boxto)i: The Boston hoohcoinjxiny^ IH'Jh. iJ,(l),'jJfG pp. S'^. 
 
 Contests. — 1. Hintory of the income tax; (Jrijrin <jf itKonie tax in 
 ( America; IIi.>^tory of income tax in Europe; Incfjme taxi-s in the 
 
 several Unite<l Statew; History ^)i fecJeral income taxt-w; Legisla- 
 tive hi.story of present income tax; 2. Constitutional objections 
 to the statute; 3. Incidence of the tax; 4. Income subject to tax; 
 5. Returns and as-^^cs.-^mcnt.-i; (i. I'ayment; 7. Collections; s. Kt-iii- 
 edies of taxpayers; Tart II. Tht- statutt- annotated. .\fp[iciidi\ : 
 Actfi, 1861-1895. 
 
 Grlenn, .loliii .V. Irn'oiiir tax law paru^raplicd and dige.ste(l for ready 
 reference .setting forth the; rio^ht.s, powers, and duties of 
 person.s, corporations, and associations made tiixable })y the 
 Act of Congres.s pas.sed August 18, 1S'J4. 
 Philadelphia: T. c5 ./. W, Johnxon db co.^ lS9o. (.|), o9 
 pp. 8°. 
 
 Gould, riohn M. a/n/ George F. Tucker. The Federal income tax 
 exphiined. 2d ed. 
 Bosfxyn: Lltth\ Brown ., and company ^ 1H95. xlv,lJiJi,pp. S". 
 
 Grray, .lames Mcllvaine. Limitations of the taxing power, including 
 
 limitations upon pul>lic indebtedness; a treatise upon the 
 
 constitutional law governing taxation and the incurrence of 
 
 public debt in the United States, in the several states, and 
 
 in the territories. 
 
 San Francisco: Bancroft- Whitney comjxiny.^ 1906. l,r. 1316 
 
 pp. 8°. 
 
 Federal income taxes, nos. 728, 729; The income tax law of 1894, 
 nos. 730-7.S7; For income tax in the .ceveral states, .SVc Index, 
 pp. 1239-1240. 
 
 Griithrie, ^^'iHiam Dameron. Lectures on the fourteenth article of 
 amendment to the Constitution of the Fnited States, deliv- 
 ered i)cfore the Dwight alumni association. New York. 
 April-May, 180S. 
 Jloxtou: Little.^ Brown., and rompauy., 1898. axeviii, 265 
 pp. 8°. 
 
 Under the caption " Of the equal protection of the laws," the author 
 discusses projxressive taxation, and writes: "It is imjxjrtant to 
 bear in mind tliatwliile the Supreme Court Iijus declined to nullify 
 under the Fourteenth Amendment a st«ite law imposing a pro- 
 gressive inheritance tax, there is no intimation that progressive 
 taxatir)n upon j^roperty or individuals or corfwirations would have 
 been sustained. On the contrary, in the dis.«enting o[iinion, Mr. 
 Justice Brewer said: 'It seems to be conceded that if thi.s were a 
 tax upon jiroperty such increase in the rate of taxation could n<»t 
 be sustained.' "
 
 36 LIBEAEV OF CONGRESS 
 
 Hadley, Arthur Twining-, Economics, an account of the relations 
 between private property and public welfare. 
 Neiv Yorl:: G. R Put nam's sons, 1S99. ;n^{l), Ii.9(j 2)J->- 8"^ 
 Direct taxes, ]>p. 459-475. 
 
 Hall, Uriel S. An income tax: reasons in its favor. 
 
 (JjiThe Forum, vol. 17, Mar., 1894, pp. 14-18.) 
 Gontain.s brief excerpts from writers in political economy favoring 
 an income tax. 
 
 Hamilton, Alexander. Carriage tax. 
 
 {In The works of Alexander Hamilton, edited by Henry Cabot 
 Lodge, vol. 7, pp. 328-333. New York, 1886. 8°.) 
 
 Fragment of a brief by Hamilton in the case of Hylton vs. the 
 United States. Hamilton appeared for the government with the 
 Attorney-General. The court sustained Hamilton's view that the 
 tax on carriages was not direct and therefore was constitutional. 
 
 ^o'- 
 
 Harrison, Benjamin. The obligations of wealth. 
 
 {In his Views of an ex-president, pp. 331-357. Indianapolis, 
 
 [1901]. 8°.) 
 Delivered before the Union League Club, Chicago, Feb. 22, 1898. 
 "The practical question, the one our people must solve, and solve 
 
 speedily, is the enforcement of the personal property tax and the 
 
 equalization of real estate assessments." 
 
 Hill, David B. No income tax! (xreat speech on the tariff bill and 
 income tax, delivered in tlic United States Senate, at 
 Washington, on Monday, April 9, 1894. 
 Mnv Tori-: M. J\ Ivers <& co., [189 J^]. 6}^i)p. W. 
 
 Hill, Joseph Adna. The civil war income tax. 
 
 {In The Quarterly journal of economics, vol. 8, July, 1894, pp. 416- 
 452. ) 
 
 Takes up in turn the adoption of an income tax, difficulties as to 
 the rate to be levied, taxation of certain classes of dividends, defi- 
 nition of "income," administration of the income tax, question 
 of the continuation of the act, the assessment of the tax, and the 
 income tax as a war tax. 
 
 Howe, Frederic C. Taxation and taxes in the United States under 
 the internal revenue system 1791-1895. An historical 
 sketch of the organization, development, and later moditi- 
 cation of direct and excise taxation under the Constitution. 
 
 Nev) YorV: Thomas Y. Crowell (jc comjyany ,\189G\ tcinAl), 
 293 px>. i^°. 
 
 Federal taxation of incomes (1861-1872), pp. 90-102; The income 
 
 tax of 1894, pp. 231-236. 
 Selections are reprinted in Bullock, Charles J. Selected readings 
 
 in public finance, pp. 281-286. Boston, 1906. 8°.
 
 INCOME taxation: tnitio states 87 
 
 The Income ttix. 
 
 (/n Banker's inaga/ine (New York), vol. 48, Dec, 1893, pp. 428-435.) 
 Summary of the legislative history of the income tax laws of 1861-'64. 
 
 The Income tjix decision. 
 
 [la The Nation, vol. 60, May 2:-], 1895, page .394.) 
 Compares the legal tender ileciKions of 1871 with the income tax 
 decision of 1895. The judgment in the latter case is termed "a 
 retreat on the part of the court from the immoralities of the legal- 
 tender decision." 
 
 Tlio Income tux. The spirit of the tax. Plain-speaker. 
 
 {Li The North American review, vol. 160, :May, 1895, pp. 601-606.) 
 Income tax law regarded a.^: class legislation exhihiting "the grow- 
 ing hoti^tility against tiie rich on the part of the poor." 
 
 The Income tax. Two methods of leg-ifslatioii. Letter to the editor. 
 
 B. G. 
 
 {In The Nation, vol. 60, April 18, 1895, pp. 298-299.) 
 Criticism of the present methods of legislation as illu.strated by the 
 income tax proceedings. 
 
 Ingersoll, Charle.'? J. Speech in the House of Representatives, June 
 
 20, 1813, advocating an inheritance and income tax. 
 
 {In Annals of Congress, 13th Congress, 1st se.ssion, vol. 26, columns 
 351-371. Washington, 1854. 8°.) 
 
 Kinsman, Delos Oscar. The income tax in the commonwealths of the 
 
 United States. 
 
 It/mca, 1903. Iv, (2), 128 pjj. 8'^. 
 
 Bibliography: page 126. 
 
 Selections reprinted in Bullock, Charles J. Selected readings in 
 public finance, pp. 275-280. Boston, 1906. 8= 
 
 JO 
 
 Lewis, William Draper. The constitutionality of the income tax. 
 
 {Ja The American law register and review, n. .<. vol. 2, March, 
 1895, pp. 189-195.) 
 
 Holds that the Supreme court may rightfully regard the income 
 tax as an indirect tax and that the income tax is a tax not on 
 persons but on property. Tin? writer's oj)inion is that the cru- 
 cial point in the case before the Supreme court is whether Con- 
 gress can draw any lines in an income tax, exempting incomea 
 under a particular figure. 
 
 Lippitt, Francis .1. The income tax. Letter to the editor. 
 
 {In The Nation, vol. 60, March 21, 1895, page 217.) 
 Brief consideration of the meaning of direct ti\x, with the conclu- 
 sion "that the income tax, being a <lirect tax on ju-rsons, and 
 laid, not accoriling to nmnhcrs, but according to the incomes of 
 the taxpayers, is unconstitutional." 
 
 ll<:«2t)
 
 38 LIBEAEY OF CONGEESS 
 
 McDougaU, J. A. The tax bill. Speech in the Senate, Ma}' 30, 1862. 
 
 {In Congressional Globe, vol. 60, ?)7th Congress, 2(1 session. Appen- 
 dix, pp. 227-2.32.) 
 Proposes a tax on fixed incomes. 
 
 Madison, James. Letter to Col. G. Thompson. [On direct taxation, j 
 
 [In The Nation, vol. 60, April 25, 189.5, pp. 322-323.) 
 Contributed by W. C. Ford. Madison here gives his argument to 
 
 sustain the position that the Constitutional provision regarding 
 
 direct taxes is essential. 
 
 Mallock, W. H. la an income tax socialistic^ 
 
 (JnThe Forum, vol. 19, August, 1895, pp. 707-722.) 
 
 Devotes a good part of the article to show what socialism means, 
 
 and concludes that an income tax is not calculated to bring about 
 
 socialism. 
 
 Moses, Bernard. California and the direct tax of 1801. 
 
 (7n The Quarterly journal of economics, vol. 11, April, 1897, pp. 
 311-316.) 
 
 Ne"W York. State. Legislature. Joint committee of the Senate and 
 Assembly relative to the examination of the subject of taxa- 
 tion hothfor state and local purpose^. Keport. March IT, 
 1893. 602 pp. 8'-. (Assembly document no. 69.) 
 
 Opposed to an income tax, but in favor of a progressive or graded 
 succession tax. Pp. 17-602 devoted to testimony. 
 
 Ogden, Rollo. Beauties of the income-tax law. 
 
 [In The Nation, vol. 58, February 22, 1894, pp. 1.33-134.) 
 Examines some of the provisions of the proposed income tax which 
 "invites at every turn evasion and false swearing and bribery an<l 
 intoleraVjle espionage." The sections criticized are those dealing 
 with the collection of the tax, the deduction of certain items in 
 reckoning income and the taxation of corporations. Strictures 
 are made that terms are undefined, that there is ambiguity in 
 the description of deductions which may be made, and that 
 inquisitorial powers are given to deputy collectors. 
 
 The graver evil.s of the income tax. 
 
 {In The Nation, vol. -58, January 11, 1894, pp. 24-25.) 
 Declares the income tax to l)e class legislation of "the most vicious 
 sort." Asserts that national extravagance, corrui>t political prac- 
 tice would result from imposition of such a tax. The tax would 
 "exalt the national merit" and tend to centralization. The 
 measure he declares is "thoroughly populistic." 
 
 O'Neill, John J. The graduated income tax. 
 
 {hi The American journal of politics, vol. 3, Decemljer, 1893, pp. 
 
 6.50-654. ) 
 Arguments in favor of a graduated tax on incomes.
 
 INCOMK taxation: united states 39 
 
 Pennoyer, SyUc^lcr. I lie incoiin' tax (l('(i>i(ni, an*! llic ]>o\vcr of t\io 
 SupreiMc Court to millify Jicts of Conj^ress. 
 
 (/n The Aiiifticaii law review, v<il. J".'. .Iiil\ -Aut'ust, 1HH5, pp. 550- 
 
 558. ) 
 Attacks tln' dfcisioii i>l llir Mipreiiie c cjiirt as U8ur|»in>^ leyiflative 
 
 IKTogativf. 
 
 A roply to Allon's ['•'riic inconio tax flcci^inn : an aii-wtT 
 
 to (i<>\'. Pennoyer '"|. 
 
 (/uThe American law n-view, vol. L".t, NijvciiilKT-hect'iiilMT, 1H!»5, 
 
 pp. 856-863. ) 
 "The ijuestion as to what the law i.s, is a judicial fjnestioii, hut the 
 
 iiui'stioii as to what the law stioiiM or shoiiM nut he, in order to 
 
 conform to the constitution, is most umuistakahly a le^fislative 
 
 question." 
 
 The Peril of American wealth. 
 
 {In The Outlook (London), vol. 17, June ;^0, 1906, jjp. 866-867.) 
 Review of stn anonymous article in the North .\merican review, for 
 .Tune, 1906. 
 
 Plehn, Carl Copping. Taxation in the Philippines. 
 
 ( In The Political science quarterly, vol. 16, Decemher, 1901, pp. 6s0- 
 
 711; vol. 17, March, 1902. pp. 125-148.) 
 Contexts. — 1. Personal taxes; 2. Thoincometaxes: .S. Indirect taxes. 
 
 Purdy, Lawsoii. Taxation on personalty: discussed with special ref- 
 erence to city conditions. 
 
 (/)( Municipal affairs, vol. 3, June, 1.H99, pj). 299-.S27. New York.) 
 An ar>rument for its abolition. 
 
 Seligman, Edwin R. A. The American income t<ix. 
 
 [Ill The Kconomic journal, vol. 4, Decendx-r, 1S94, i>p. 6.39-667.) 
 An examination of the provisions of the law, consiileration of objec- 
 tions which have been advanced, with conclusions favorable to 
 the principle of an income tax. 
 
 Essays in taxation. > 
 
 ^eiv Yoj'k: Maoiiilldii and co.^ 1895. :i\ JfSJf. j^j>. 8 . 
 
 CoxTE.NTs. — The development of taxation; Theij^eneral proj>erty tax; 
 The sinfj;le tax; Double taxation: The inheritance tax; The taxa- 
 tion of corporations: 1. History. II. Principles. III. Compli- 
 cations and conclusions; The dassitication of public revenues; 
 Recent reforms in taxation ; The betterment tax ; Recent Euro|>ean 
 literaturi' in taxation: .\inerican rei)orts on taxation. 
 
 T< 
 
 The inronie tax. 
 
 {In The Political science quarterly, vol. 9. I)ecend>er, 1894, j»p. 610- 
 648.) 
 
 Summarily reviews income taxation in the colonies of .\merica. in 
 foreign countries; examines in detail the provisions of the income 
 tax act of 1S94, its character and scope, considers objections ti» 
 the law and its sliortcomings, concludim: that an income tax 
 nmst be a permanent part of the tax system.
 
 40 LIBRARY OF CONGRESS 
 
 Selignian, Edwin R. A. The income tax in the American colonies 
 and states. 
 
 {In The Political science quarterly, v(j1. 10, June, 1895, pp. 221-247. ) 
 Gives a synopsis of the provisions of laws taxing profits in the colo- 
 nies, with a brief summary of income tax systems of the various 
 states. 
 
 Is the income tax constitutional and just? 
 
 {In The Forum, vol. 19, March, 1895, pp. 48-56.) 
 Although recognizing defects in the law of 1894 the author agrees 
 that it is a move in the right direction. "It is an honest effort 
 to rectify abuses and to secure a true equality."' 
 
 The shifting and incidence of taxation. 2d ed. completely 
 
 revised and enlarged. 
 
 JVew Yo7-k: The Macmillan company; London: Macmillan (& 
 CO., 1899. xii^ 337 pj?. 8°. 
 Income taxes, pp. .307-309. 
 
 Se"well, Robert. The income tax: is it constitutional? 
 
 {In The American law review, vol. 28, Novemljer-December, 1894, 
 
 pp. 808-817.) 
 Brief discussion as to an income tax being a direct tax. Contends 
 
 that an income is a direct tax. 
 
 Shearman, Thomas G. Natural taxation: an inquiry into the practi- 
 cability, justice and effects of a scientific and natural 
 method of taxation. 
 ^eiv York: G. P. PutnarnJs sons., 1895. in. (i), 239 pp. 
 12^. {Questions of the day., no. 83.) 
 
 Income tax returns in United States, pp. 30-32; The general income 
 
 tax, pp. 41-42; Excuse for income taxes in America, j^p. 42-44; 
 
 Income tax unfitted for local use, p. 44; Other objections to 
 
 income tax, pp. 44-45. 
 Examines into the three forms of direct taxation: an income tax, a 
 
 succession tax, and a general property tax, finding economic and 
 
 moral objections to each. 
 
 Taxation on personal property impracticable, unequal and 
 
 unjust. 
 N^eio York: Sterling piMlshing co.., 1895. (4-), 63 pp. 12°. 
 {Wo. }^5. The Sterling library.) 
 
 Shipman, Paul R. A point of constitutional law. 
 
 ( JnThe American law registerand review, n. s. vol. 2, November, 1895, 
 pp. 7.3:3-747.) 
 
 Discusses considerations educed from a dictum of Mr. Chief Justice 
 Fuller, in the income tax cases, that the States "granted the 
 power of apportioned direct taxation, a power just as efiicacious 
 to serve the needs of the general government, but securing to the 
 States the opportunity to pay the amount apportioned, and to 
 recoup from their own citizens in the most feasible way, and in 
 harmony with their systems of local self-government."
 
 INCOMK taxation: initpid states 41 
 
 Smith, Ilfiiiy 11. Jncoiuc tux. 
 
 I \\(is/uii(jl(i/i : Oipvernuicnt jrrl)ithi(j o^lr<\ JSOo.\ 10 pp. .S . 
 
 Tin; autliDi- was A.ssistaiit rogister of tho Treasury, an<l addresi**! 
 a letter to Secretary CarlJHle in Noveinl>er, 1893, giving an outline 
 lii.story of income tax legislation to that date. 
 
 Stan'wood, Kdwartl. Aiiiciican tai-ifV r()ntr()\('i'>ic^ in tlio. niiiofoonth 
 c«'ntur\'. 
 Boxtoii and JVeio Yoi'h: Uoiujldon^ Miff I in and conipamj'^ 
 1903. 3voh. 6'^. 
 
 Failure of direct taxation, vol. 1, \>. 2; During tiie Civil War, vol. l', 
 p. 126; Income tax amendment t<> the tariff act of 1894, vol. 2, 
 III). .*?24, 3;!8. 
 
 Trickett, N. The iiicuiiif tax: i> il constitutional ' A n-joiiidcr. 
 
 {In The American law review, vol. 29, January-February, isw.^j 
 pp. 73-77.) 
 
 Asserts the constitutionality of the income tax. Defends the non- 
 apportionment of the tax between the states. 
 
 Tunell, George. The legislative history of the second income-tax law. 
 
 (//I The Journal of political ec(inoiiiy, vol. :', June, 1895, pp. 311- 
 337. ) 
 
 With outline of discus.<ions and arguments employed. Names cer- 
 tain "imperfections and crudities in tiie new act." 
 
 United States. American state papers. \()1>. \, \i. Finance, vols. 
 1, 2. Documents, legislative and executive, of thi' Con- 
 gress of the United States, from the first session of the tirst 
 to the third session of the thirteenth Congress, inclusive: 
 commencing ^larch :^, 1780, and ending March 3, 1815. 
 Was/utu/ffm: Pnhlislud hij Gales and Seaton. 18S2. 2 mis. 
 
 Vol. 1, pp. 414-4(>3 contains Secretary Wolcott's report on direct 
 taxes showing the laws of the various states and recommentling a 
 Federal system. Apportionment of direct tiixes, vol. 1, pj). 588- 
 590; Vol. 2, contains annual rejiorts of the Treasury department 
 and other financial tables giving products of direct tax, etc. 
 
 L((a:.s., xtatutes., etc. Laws of the Tnited States, relative to 
 
 direct taxes and intenial duties. 
 ^Vash^n gton : Prin tid hy Gales cfc Seaton , ISIS. Ill pp. S . 
 
 Laws relating to the direct and excise taxes, passed dur- 
 ing the first and second sessions of the Thirty-seventh ("on- 
 o-ress. Printed bv order of the House of Kepresentative.s. 
 ]Vat<hinyiun: Gove/'nmenfja'infi/a/ f>Jfio\ ISOJ. ll'> pp. 8^.
 
 42 LIBRARY OF CONGRESS 
 
 United States. Commissioner of internal i^evenue. Report for the 
 fiscal year ended June 30, 1S95. 
 Washington: Government printing office^ 1895. r, (i), 3-J^18 
 pp. 8'^. {5J^th Congress, 1st session. House document 
 no. 11.) 
 
 Income tax of 1894, pp. 190-190. 
 
 Annual reports of the Commissioner of internal revenue. 
 
 Washington: Government printing office, 186Jf.-190o. If2 
 vols. 8^. 
 
 Congress. House of JLepr^sentatives. Comndttee of vMys and 
 
 means. Income tax. Report on the expediency of laying a 
 duty on all salaried officers, and on the professional income 
 of lawyers, solicitors, and counselors, etc. 13th Congress, 
 3d session. 
 
 {In American state papers. Finance, vol. 2, page 87.S. Washing- 
 ton, 1832. F°.) 
 
 Siqyreme Court. Felruary temi, 1796. Hylton, plaintiff in 
 
 error, /•. The United States. 
 
 ( In Curtis, B. R. Reports of decisions in the Supreme court of the 
 United States, vol. 1, pp. 150-162. Boston, 1855. 8°.) 
 
 Originally reported, 3 Dallas, 171. 
 
 Decii^ions interpreting the act of June 5, 1794, laying duties upon 
 carriages; the opinion of the court being that .said duties were not 
 a direct tax. Opinions delivered by Chase, J., Patterson, J., 
 Iredell, J., and "Wilson, J. 
 
 Octoher term 1880. Springer v. United States. 
 
 {In U. S. Supreme court. United States reports, vol. 102. Cases 
 argued and adjudged in the Supreme court of the United States. 
 October term, 1880, pp. 586-603. Boston, 1881. 8°.) 
 
 In this case the decision was rendered that "Direct taxes within 
 the meaning of the Constitution are only capitation taxes as 
 expressed in that instrument and taxes on real estate." 
 
 Opinion of the court by Mr. Justice Swayne. 
 
 Octoher term 1891}.. Pollock v. Farmers' Loan and 
 
 Trust company. Appeal from the circuit court of the 
 United States for the southern district of New York. Argued 
 March T, 8, 11, 12, 13, 1895. Decided April 8, 1895. 
 
 {In U. S. Supreme court. United States reports, vol. 157. Cases 
 adjudged in the Supreme court at October term, 1894, pp. 429- 
 654. New York, 1895. 8°.) 
 
 Opinion of the court delivered by Mr. Chief Justice Fuller. Mr. 
 Justice Field rendered an additional opinion, while dissenting 
 opinions were given by -\Ir. Justice White and Mr. Justice 
 Harlan. Arguments of counsel are printed with decisions.
 
 INCOME taxation: united statpjs 43 
 
 United States. Sirprmir ( 'onrt. Octuht-r ti-nn IHU)^. PcjUock /•. 
 Farmers' Loiin and Trust company. (Kehearing-.) Hyde i\ 
 Continental Trust company. (Rehcarin*^.) Appeal fron) 
 the circuit court of the Ignited States for the southern dis- 
 trict of New York. Argued May G, 7, 8, 18!>5. Decided 
 May lit I, 1895. 
 
 ( la \1. S. Supreme court. Unito<l Statt'.s report.-^, vol. 158. Ca."JeH 
 luljiidged in the Supreme court at October term, 1H94, pp. 601- 
 715. New York, 1895. 8°.) 
 
 Decisions interpreting the act of Augu.st 15, 1894 ho far as relating to 
 the collecting of an income ta.\. The income ta.\ features of the 
 law were held to be uuconstitutifjnal and void. The opinion 
 of the court, delivered by Mr. Chief Justice Fuller, is printe<l 
 in McClain, Emlin. A selection of ca-ses on constitutional law, 
 pp. 22:3-235. B(jston, 1900. 8°. 
 
 Dissenting oi)inions were given by Harlan, J., Brown, J., Jackson, J., 
 and White, J. 
 
 The decisions, are also separately printed and, with the brief.s, 
 arguments and other pajicrs in this case and that of Hyde v. Con- 
 tinental Trust Company, heard at the .«ame time, make up an 
 important collection of material on the subject of direct taxes. 
 These documents are in the possession of the clerk of the Supreme 
 Court. Among this material, there may be noted the followinur: 
 
 The teachings of political economists defining direct and indirect 
 taxes. By Max West. 121, 38 pp. 8°. 
 
 Extracts from the evidence proving the historic facts, from the 
 general literature and from the authorities, bearing upon the 
 question whether the words "direct taxes," as used in the Fed- 
 eral Constitution embrace a tax on incomes, or are limited to a 
 tax on land only. (2), 71 i>p. 8°. 
 
 Income tax laws prior to act of August 28. 1894. (2), 69 pp. 8°. 
 
 Walker, Francis A. The bases of taxation. 
 
 (7h The Political science quarterly, vol. 3, March, 1888, pp. 1-16.) 
 Reply to Spahr on taxation of labor. Discusses incidentally the 
 comparative merits of property and income taxes. 
 
 Webster, Sidney. Income tax in 17s7. 
 
 {In The Nation, vol. 60, March 21, 1895, pp. 215-216.) 
 Discusses briefs and arguments on the income tax-case and summa- 
 rizes the brief of Mr. Seward showing that direct taxes existed in 
 1787. 
 
 Wells, Da\ id Ames. An income tax: is it desirabU^' 
 
 (/>iThe Forum, vol. 17, March, 1894, pp. 1-13.) 
 
 Argument against income tax. Discusses the ojH-rations of income 
 
 tax laws in foreign countries with acriticism of the Ma.-^sticluisetts 
 
 laws of taxation. 
 
 Is the existinir income tax unconstitutional 
 
 {In The Forum, vol. IS, January, 1895, pp. 536-642.) 
 Discusses the question a.s to an income t;»x l)eing a direct ta.x out of 
 conformity with Art. 1, sec. 2 of the Constitution, and deciding 
 that it is. asserts the unconstituti<inalitv of the law of 1894.
 
 44 LIBEARY OF CONGRESS 
 
 West, ^lax. The income tax and the national revenues. 
 
 {In The Journal of political economy, vol. 8, September, 1900, 
 pp. 433-451.) 
 
 Discusses the meaning of direct taxation, ideas of the makers of 
 the constitution, examines the decisions of the Supreme Court 
 in the Hylton and Springer cases as to their inconsistency with 
 the decision upon the income tax in 1894, thinks an income 
 tax by the Federal government only attainable by an amendment 
 to the Constitution. 
 
 White, Horace. The proposed income tax. 
 
 {In The Nation, vol. 57, November 30, 1893, pp. 404-405.) 
 Briefly considers the operations of the income tax laws of the 
 Civil War. Argues that they afford no criteria f(jr estimating the 
 effects of the proposed law, as during war times the patriotism of 
 the peoi^le called forth their cooperation which would not obtain 
 in times of peace. 
 
 Taxation of personal propert}-. 
 
 {In The Nation, vol. 66, March 24, 1898, pp. 220-221.) 
 
 The point of view is "how the existing inequalities in taxation may 
 
 be avoided, and how personal property may be made to pay its 
 
 fair share of the public burdens." 
 
 Whitney, Edward B. Political dangers of the income-tax decision. 
 
 (in The Forum, vol. 19, July, 1895, pp. 521-531.) 
 Contends that past decisions of the Supreme Court had established 
 the constitutionality of the income tax. Discusses possible evil 
 consequences of conceding the right of the Supreme Court to 
 review the decisions of earlier courts.
 
 IXCOMi; TWATION: CHNKKAL 
 
 Charton, A. Fienc. La refoiuic tiscalo en Fniiice ct a rotranj^'-er. 
 rii.stori(juc. Theorio, assiettc ot incidence de riini^'it. 
 Systeine fiscal fran<;ais. Expos^ ot reforme des iniputs, 
 octrois. Taxation intojiialc dos divers revenus. Les 
 reformes fiscalos a lV'tran<,n'r: Alsace-Lorraine, An<^leterre, 
 Autriche, Ilollando, Italic, Prusse et Suisse. Projets fraii- 
 fais d'iinpot gcnoral sur lo i-ovonn. Plan do rofornie. 
 Voios d'execution. 
 Paris: Gaillaumin di cie^ 1901. {1^^798 2)p. J^'-'. 
 
 Les re formes fiscales en Europe: Prusse — L'impot sur le revenu, pf>. 
 618-631; Rusultats de l'impot sur le revenu en 1897-1898, et 
 depuis I'origine, pp. 642-648. La reforme fiscale en Ilollande et 
 en Autriche, pp. 649-691. L'imput sur le revenu en Angleterre 
 et en Italie, pp. 692-720. Projets de ri'fornie fiscale en Frant-e: 
 Les projets d'impot sur le revenu, pp. 72.3-737; Projet de M. 
 Caillaux, i)p. 738-747; Considerations diverges relatives a rimp^t 
 global sur le revenu, i)p. 748-754. 
 
 Cohn, Gustav. The science of finance. Tr. by T. B. Veblen. 
 
 Chicago: The University of Chicago 2)ress, 1896. xi.,8002Jp- 
 8^. {Economic studies of the University of Chicago., no. 1.) 
 
 Translated from Cohn's System der Finanzwissenschaft. Book 3, 
 "German tax legislation of the present time" is omitted from the 
 translation. 
 
 "Literature" at the beginning of each chapter. 
 
 Income tax in England, pp. 309-311; in Prussia, page 320; in Swit- 
 zerland, pp. 321-322; in France, page 323. 
 
 Great Britain. Foreign oj/ice. Taxes in Europe. Returns of the 
 total amount of taxes levied in each of the did'erent states 
 of Europe, so far as the same can be ol)tained, distiniruish- 
 ino' l)ctNveen direct and indirect taxation, and specifyinj^' the 
 several heads of each. Orderetl l>y the House of Connnons, 
 to be printed, 4 Jidy ISSl, 8 July LSSl, 3 August ISSL 1'7 
 August 1S8L 4 parts. F^. {Great Britain. Parliament. 
 Sessio?ial paj^ers, 18S1. VoL 7J.) 
 
 Income tax: Austria, jiart 1, page 3; Denmark, part 1, page 8; 
 Prussia, part 1, pp. lo, 17; Iles.^e Darmstadt, part 1, page 19; 
 Bavaria, part 2, page 2; Wurtemberg, part 2, pp. 7, 8; Hun- 
 gary, part 3, page 2; Sweden, part 3, page 5; Norway, part 3, 
 page 6; Baden, part 4, page 3; Saxony, part 4, pp. 5,8, 10, 13, 14. 
 
 45
 
 46 LIBRARY OF CONGRESS 
 
 Great Britain. Foreign office. Miscellaneous. No. 2, 1905. Reports 
 
 from His Majest3'\s representatives abroad respecting' 
 
 graduated income taxes in foreign states. August 1905. 
 
 London: Printed for II. M. Stationery o'ffi.ee^ hij Harrison and 
 
 .sons.,Y1905\ xxi,150pj). F^. {Great Britain. Parlia- 
 
 merd. Sessional 2y<^^p(^r.^', 1905. Cd. 2587.) 
 
 Prepared by Bernard Mallet. 
 
 Contents. — Eeports from state.s in which graduated income taxes 
 exist: German Empire, Austria, Swiss Confederation, The Neth- 
 erlands, Denmark, Sweden, Norway, Italy, Spain. Eeports from 
 states in which no graduated income tax exists: United States of 
 America, France, Belgium, Hungary, Portugal, Russia. 
 
 Local government hoard. Miscellaneous. No. 1 (1904). 
 
 Papers respecting the local taxation of property in certain 
 foreign countries and British possessions. Presented to 
 the House of Commons by command of His Majesty, in 
 pursuance of their address dated August 15, 1901. 
 London: Printed for Ills Majesty' s Stcdlonery office., [1901]. 
 V, {1)^ 123 pj). F^. {Great Britain. Parliament. Ses- 
 sional papers, 190 If. Cd. 2098.) 
 
 Income taxes and other taxes on personal property, except death 
 duties, pp. iii-v; Income tax in Austria-Hungary, pp. 6-7; in 
 Belgium, pp. 13-17; in Prussia, pp. 26-29; in Holland, pp. 31-33; 
 in New- Brunswick, page 86- in the Xorth-West Territories, pp. 
 86-87; in Nova Scotia, page 87; in Ontario, page 89; in Prince 
 Edward Island, page 89; in South Australia, page 92; in \'ictoria, 
 page 94; Form of tax declaration in Germany for the purpose of 
 assessment, pp. 105-109. 
 
 Marion, Marcel /. e. Noel Francois Marcel. L'impot sur le revenu 
 au dix-huitieme siecle principalement en Guyeune. 
 Toulouse: Lnpr. et librairle E. Prlvat; [etc... etc.] 1901. :t)\ 
 2p'^{2) pp. Jy . {BlMlotlieqne rnerldlonale. 2ser.,t. r//,) 
 
 Miiller, Otto [Helmuth Wilhelm]. Die Einkommenl)esteuerung in 
 den verschiedenen Liindern. 
 Halle a. S.: HfhucJtdrdckerel von C. A. Kaenrnierer cfc ro., 
 1902. {2), iv, 63, il\p>P' '^^- " 
 
 Nicholson, Joseph Shield. Principles of political econonw. 
 
 Nev) York, London: The Macinillan company, 1897-1901. 3 
 vols. 8^. 
 
 Income-tax assessments as basis of estimate of national wealth, vol. 
 1, pp. 214-215; Free minimum income, vol. 3, pp. 270-271, 276- 
 277; Taxation and sources of income, vol. 3, pp. 273-275,279-280; 
 Taxes on different species of income, vol. 3, page 291; Income 
 tax, vol. 3, pp. 8, 143, 260, 273, 277, 279, 286, 337-338, 354-355, 
 391, 396, 397-399, 402.
 
 iNCOMK taxation: <;enkhal 47 
 
 Roche, flulcs, L'iinpot siir Ic icscmi :\ I't'triin^jcr. 
 
 • {In Revue de.s deux iiion<le.s, 5" jjer., vol. lio, January 15, 1JK)5, pjt. 
 
 241-271.) 
 An examination of tlu! operation <if the incoiiie tax lawf in <ireat 
 Britain ami I'msnia ami of the la\v."of 18t>2an<l 1K94 in the I'nited 
 HtateK, with an ar<.;ument againnt an incoMKf tax law in France. 
 "En Angleterre, en I'rusHe, en Saxe, ee proei'iii' fi-jcal eHt eorre- 
 latif soit a un etat t'cononiiciue et Hocial profon<l«'nient aristocra- 
 ti()ue, H(jit a un etat politiijue phiH ariwtoeratique encore, en 
 contradiction irn'ductible avec les principes, lea nio-urs, les inHti- 
 tutioiiH d'une dcniocratie <'conotni<)M<' et politi<iue eesentiellement 
 electorale et fondee sur le suffraut- tniiverHel." 
 
 Stein, llciiii /. r. Fredeiic Alcxaiulrc Ih'iiri. liibliooiuphie de 
 riinpot siif lo revcim. (Extrait dii Hihliotriaplie moderne, 
 niai-sioi'it I'.MJO.) 
 Parh: A. P'nanl .4 jih, 1000. (?), [.?]-.>7 ^v^- ^• 
 Classilied ])y countries. 
 
 Stourm, Rt'iu'. SN'steiiies oeiu'raiix d'inipots. Inipots Mir le capilal. 
 Iinpots siir le revomi dans los differonts pays. Inipot 
 miiquo, en nature, capitation. Tarit's progressif.s. Sys- 
 tenies .socialistes et radicaux. Droits siir les successions. 
 Grands monopoles fiscaux. Inipots >iir le luxe, sur les 
 valeurs mobilieres et foncieres, directs et indirects, de 
 repartition et de quotite, etc. Impots sur les objets de })re- 
 niier(> lu'cessite. 2. ed, rev. et mise au courant. 
 Paris: G a'dUimain et cic:^ 1006. (4), v'u JfSO j>j>. 8^. 
 
 " Iinpot sur le revenu global en Prusse et dans les Etats de I'Alle- 
 niagne," pp. 112-130; "Impots sur les divers^es sources de revenus 
 con.sideresdistinctement. Income-tax anglai.*," pp. 131-150; "Im- 
 pots avec tarif.s diffcrentiels suivant I'origine des'revenus. Imfn^t 
 sur la riclies!«e niohiliere en Italic," pp. l.">l-l()o; "Inip«"it.s sur le 
 revenu dan.s le grand-duchc de Luxembourg, en Autriche, en 
 Bavicre," pp. 160-170; "Iinpots sur le capital et iniiV>ts mixtes 
 sur le capital et le revenu," pp. 171-185; "Meriteset imperfec- 
 tions des impots sur le revenu etudics ju.^iiu'ici," pp. IStJ-lUG; 
 "Impots sur les signes extcrieurs du revenu en France et en Bel- 
 gique," pp. 197-216; " La question de I'impot sur le revenu n'est 
 pas line question doctrinale," i)p. 217-221; "Systeme progressif," 
 pp. 247-270. 
 
 Vidal, Enunanuel. I/impot sur h- re\ eiui. 
 
 {In Revue internationale du commerce, 6. ann<^'e, SeptemWr .30, 
 
 1904, pp. 529-572.) 
 With short reviews of the systems adopted in England, Ciermany, 
 
 Austria, Itidy, Spain, Portugal, and Switzerland. With particular 
 
 reference to France.
 
 48 LIBRARY OF CONGRESS 
 
 V/agner, Adolf. Speciello Steuerlehre. Pvi-g-unzungsheft, Die bri- 
 
 tische und franzfi.sische Be.steuerung, in ihren neuesten 
 
 Entwicklung- uiid Ge!;taltung (1886-1896). 
 
 Leipzig: C. F. Winter\sche Yerlagahandlumj^ 1896. (6'), 168 
 
 pp. 8'\ {Finmizwhsenschaft., 3. Th<'il. ErgdnzimgsJifift.) 
 
 Wells, David Ames. The theoiy and practice of taxation. 
 
 Nev) Y<>rl': I). Appleton and company, 1900. viii^ 6JfS pp>. 
 
 ■ m^. 
 
 Taxation of income, p. 514; Direct tax, p. .363; Discriminating tax on 
 income, p. 533; Taxation of income in Austria-Hungary, pp. 
 .522, 538; Denmark, p. 523; France, pp. 517, 519; Germany, 
 p. .524; Great Britain, \>. 525; India, p. 169; Italy, p. 540; Rome, 
 p. 518; Switzerland, p. 523; United States, pp. .305, 528, 545.
 
 INCOMK TAXATION: CREAT liUITAIN 
 
 Allen, J. K. A o;nidiiJitL'd iiicoinc tux. 
 
 [In Thv i:c<jnuiuii- n-vifw, vol. 15, April 15, 1905, pp. 219-223.) 
 .Sugge.sts u plan lor ji ;;railuated income ta.\. 
 
 Bastable, C. F. Pu})li(' fiiianco. ;^)d cd. rev. and enl. 
 
 London: Macnilllan and co.^ 1903. .i'xh\ 780 jfj/. 8^. 
 
 Diri'ct taxation conipared with indirect, \>\k 340-359. VarioiiH mean- 
 ings of direct taxation, pp. 271-272, 347-349. 
 
 The rule of taxation for revenue as a canon of public linance. 
 
 [In The Economic journal, vol. 13, December, 1903, pp. 505-510.) 
 
 Blunden, CI. II. The future of the income tax. 
 
 (/ft The Economic journal, vol. 11, .Inne, 1901, i>p. 157-168.) 
 Di.scu.ssion of the " future form and character of the income tax" of 
 Great Britain. 
 
 The position and function of tlic iticonie tax in tiic British 
 
 fi.scal .system. 
 
 (/nThe Economic journal, vol. 2, December, 1S92, pp. 637-652.) 
 
 A progressive income-tax. 
 
 {In The Economic journal, vol. 5, December, 1895, pp. 527-531.) 
 Aims "to explain the practiciil ditficultie.s which render a British 
 
 income tax a pccidiarly unsuitable medium forgiving effect to the 
 
 progrcf^^ive jirinciplc." 
 
 Buchan, John. The law relating- to the taxation of foreign income. 
 With preface by the Right Hon. l\. B. Haldane. 
 London: Stevens and sons, Jlnilted, 1005. l.i:i\cii\ 123., {2) 
 
 Burns, fJames. A graduated income tax. 
 
 {In The Westminster review, vol. 146, November, 1896, pp. 5.=>5-.566.) 
 
 Buxton, Sj'dney. Finance and politics: an historical study. 17S3- 
 1885. 
 London: John JIurmt/, 1888. 2 vols. 8^. 
 
 Income tax: .9?^ Index, vol. 1, page 360; vol. 2, page 391. 
 
 A handbook to jjolitical <|iic-lioiis of the day and arguments 
 
 on either side, with an introduction. 11th cd. 
 London: •/. .]f>/ /'/•<';/, 190 J. x.i\ JfJi.2 pp. 8^. 
 (Graduation of the income tax, pp. 302-313. 
 15680—07 4 -49
 
 50 LIBRARY OF CONGRESS 
 
 Cassel, G. The theoiy of progressive taxation. 
 
 {In The Economic journal, vol. 11, December, 1901, pp. 481-491.) 
 
 Chiozza-Money, Leone George. Riches and poverty. !^d ed. 
 
 London: Methuen <& co.^ \1906\ xx, 338 2)2^- Frontispiece. 
 Tables. <§". 
 
 Adam Smith's first maxim of taxation, pp. 277-281; A popular 
 income tax, pp. 282-305. 
 
 "That this ' error of distribution ' should be corrected by a gradu- 
 ated Income Tax and a more severely graduated scheme of Death 
 Duties." 
 
 Do-well, Stephen. The acts relating to the income tax. 5th ed. Rev., 
 altered and considerably enl., with complete notes, cross 
 references, summaries of statutory provisions, decisions 
 and sections on crown law and procedure affecting the 
 revenue. B}^ John Edwin Piper. 
 
 London: Biitterworth db co.^ 1902. Ixxx.f{2)^ 47 Jf.^ 53^ {2) pp. 
 
 Fry, T. Hallett. Income-tax adjustment. 
 
 {In The Magazine of commerce, vol. 9, November, 1906, pp. 346-347. ) 
 "How excessive assessments may be rectified: suggested form 
 of appeal: the district commissioners and the 'special' com- 
 missioners." 
 
 The recovery and adjustment of income tax; what to do and 
 
 how to do it. 
 Jordan ih sons ^ London. 1905. 119pp. 8°. 
 
 A G-raduated income-tax. 
 
 {In The Spectator, vol. 95, August 19, 1905, i>p. 24&-247.) 
 
 G-reat Britain. Commissioners of inland revenue . 4:9th annual report, 
 
 for the year ended 31st March, 19<>6. Presented to both 
 
 Houses of Parliament by command of His Majesty. 1906, 
 
 200 pp. F°. {Great Britain. Parliament. Sessional 
 
 papers, 1906. Cd.3110.) 
 
 Excise duties, pp. 19-75; Estate, &c., duties, pp. 77-130; Stamp 
 duties, pp. 131-156; Land tax, pp. 157-163; Inhabited house duty, 
 pp. 165-189; Income tax, pp. 191-246. 
 
 Treasury. Income tax assessments. Return "of the numbers 
 
 of assessments to the income tax for the years ending the 
 5th day of April, 1904, and the 5th day of April, 1905."' 
 Part I. — Year ending 5th April, 1904. Ordered, by the 
 House of Commons, to be printed, 2 April, 1906. 4 pp. 
 F°. {Great Britain. Parliament. Sessional papers, 1906. 
 102.)
 
 INCOME taxation: GKKAT HIUTAIN TjI 
 
 Gi-reat Britain. TreaHuri/. InccjiiM; tux iincstnntil^. I'aitll. Vfiir 
 eiulinjr 5th April, r.»()5. Ordt'icd, by tlic llou-c of C<jiii- 
 raoiis, to be priiilcd, 213 October, IKOO. 4 pp. F . 
 {Gr^eat Britain. Parllarneiit. Sessa/nal j>iij>fiK., lOOV. J.JS.) 
 
 Income tax cmnmittee. Ke])ort of the d<*j)iiitmental 
 
 committee on income tu.x. 
 London: Printed for II. M. Station* ry o^ct-,, hy Wyman it' 
 sons^ limited^ 1905. J vols, in 1. F . (Great Britain. 
 Parliament. SeKnional papern., lff(f'>. Cd. 2576-2'j7fi.) 
 
 Contents. Vol. 1. — I. Iiitro<liu-tory. II. The i>n'.sent method of 
 aBPL'Sf-iiit'iit. III. Fraud and fva.sion. IV. The treatment of iricoiiie 
 derived from copyrights, patent right.«, and terminable annnitief^. 
 V. Depreciation of a.sset8 cliarged to capital account. VI. The 
 three years average system. VII. Repayments. VIII. Co-oper- 
 ative societies. Vol II. — Appendix. 
 
 Select committee on the income and pro])erty tax. Fir.>^t report, 
 
 together with the minute.s of evidence and index. Ordered, 
 ))y the House of Commons, to l)e printed. 17 May. 1852. 
 iv, 458 pp. 8"-*. {Great Britain. P<trHament. StuHional 
 papers, 1852, vol. 9. SoJ^..) 
 
 Same. Second report. Ordered, by the House of Common.s, 
 
 to V)e ])rinted, "22 June, 1S52. xxxiv. r.2<» pp. 8'. {intat 
 
 Britain. Parliament. Sessional papers., 1852.) vol. 9. 510.) 
 
 Select committee on income tax. lieport, with proceedings of 
 
 the Committee. Ordered, by the House of Conmions, to be 
 printed, 29 November, 1906. 49 pp. F. {Great Britain. 
 Parliament. Sessional papers, 1906. S65.) 
 
 The chief findings of the Committee are three in number. (Jra«ln- 
 ation is possible by extending th<; existing limit of abatements to 
 £1,000. In the ca.«e of incomes exceeding io.OlX) a snjH-r-tax 
 based on personal declaration is aI.<io practicable. Finally, differ- 
 .entiation between earned and unearne 1 incomes is practicable, 
 but should be limited to incomes not exceeding £3,000 a year. 
 
 Hardie, .1. Keir. A hibour budget. 
 
 (iu The Financial review of reviews, vol. 1. April, UHXi, pp. 265-277.) 
 
 Hicks, .^hlx\v(■ll. The ivpuyment of income-tax: nmny i)eoplc pay 
 more income-tax than is necessary: instances in wliich 
 successful claiius can be made. 
 
 (/»The Magazine of commerce, vol. 9, September, I'.KXi, pp. 20i>-211.)
 
 52 LIBRARY OF CONGRESS 
 
 Hill, Joseph Adna. The Eng-lish income tax with special reference to 
 
 administration and method of assessment. 
 
 JYeui York: The Maonillan co.; London: S. Sonnenscliein^, 
 
 \1899\ (-5), '250-Jf.05 pj). TcMes. S'-'. {American economic 
 
 association. Economic studies., v. 4., no. I{--5.) 
 
 Reprinted in part in Bullock, Charles J. Selected readings in 
 public finance, pp. 265-275. Boston, 1906. 8°. 
 
 Hobson, J. A. The taxation of monopolies.. 
 
 {In The Independent review, vol. 9, April, 1906, pp. 20-33.) 
 "It is then right to recognise that the proposal to apply a graduated 
 income tax, so as to take an increasing share of large income for 
 the state, rests on the same economic and moral basis as the pro- 
 posal to tax 'unearned increment' in land values or licences . . . 
 The application, therefore, of our social theory of taxation 
 involves careful scientific experimentation, with the object of 
 finding out what jiroportion of the different sorts and grades of 
 « income can be taken Avithout encroaching on living wages and 
 
 living profits, so as to disturb the application of the factors of 
 production owned and operated l)y individual wills for private 
 ends." 
 
 Hook, A. Earned and unearned incomes and the income tax. 
 
 {In The Westminster review, vol. 165, February, 1906, pp. 124-131.) 
 
 Huncke, Ernst. Die Entwicklung- von Einkommensteuer und Ein- 
 
 kommen in England in den letzten zwanzig" Jahren. 
 
 {In Finanz-Archiv, Zeitschrift fi'ir das gesamte Finanzwesen, vol. 
 22, pt. 1, pp. 138-209. Stuttgart und Berlin, 1905. 8°.) 
 
 Income-tax and life assurance. 
 
 {In The Outlook (London), vol. 17, June 30, 1906, p. 889.) 
 
 The Income-tass report. 
 
 {In The Economist (London), vol. 63, July 1, 1905, pp. 1068-1069.) 
 
 Inhiilsen, C. H. P. Die Einkommensteuer in Grossbritannien und 
 
 Irland. 
 
 {In Handworterbuch der Staatswissenschaften. Zweite, giinzlich 
 umgearbeitete Auflage, vol. 3, pp. 429-436. Jena, 1900. 4°.) 
 
 Lepelletier, F. Chronique financiere etrangere (Angleterre). Som- 
 
 maire: I. Rapport de la Commission sur Tincomc tax. — 
 
 11. Projets de transformation de Fincome tax. 
 
 {In Revue de science et de l(igislation financieres, vol. 4, April- 
 June, 1906, pp. 285-299.) 
 
 Morgan-Brown, H. Taxes that gall. 
 
 {In New liberal review, vol. 3, April, 1902, pp. 392-402.) 
 " My present purpose is to direct public attention to the real char- 
 acter of indirect taxation, and to the reasons which make it 
 unequal in its incidence and unjust in its effects as between rich 
 and poor."
 
 INCOME taxation: OKKAT BRITAIN 53 
 
 National liiiiincc niui the iiifoinc-ijix. 
 
 (^//t The Oiitldok (London), vol. 17, .luin* l', UMMi, pp. 771-77L'. i 
 
 Ne^vbatt, Bcujaiuin. Tlic iiicoiiH- tii.x. 
 
 {In Journal ot the Institute of uctuarleH, vol. 2H, April, 1H9(», pp. 
 2H0-Mr,. London, IH'.lO. H°.) 
 
 Peacock, IIcrl)ort 8t. Gooro^e and KoWn V. (iriiliam Campbell. The 
 income tux acts, with iiitfoduction. nott's, and ci'tj.s.s- refer- 
 ences. 
 
 London: Sweet d" Ma:trwelL HfOl. .rlriii, r,:i2 />j>. ^ . 
 
 Peto, Sir's. Mofton. Taxation: its lew and cx])en(liiufi', past and 
 t'litiife; l^eing" an eiKjiiirv into our linancial jjolicy. 
 London: Chapman and Ilall^ IHG-i. i.i\, (J), .'i-lH pp. S-. 
 Property and int-ome tux in (ireat liritiiin, pp. 6S-99. 
 
 Price, AV. 11. The liritish income tax in fccent ycafs. 
 
 {In The Quarterly journal of economics, vol. 'JO, February, 1906, 
 pp. 287-300. ) 
 
 Reid, H. Lloyd. The British tax-payers" riohts. 
 
 London: T. Flshet' Unwln., 189S. xvii (d), 398 pp. 8'^. 
 " Income or revenue generally, as a tax l)a.sis," pp. 194-209. 
 
 Root, flohn \\'illiam. Studies in British national tinance. 
 
 Liverpool: J. W. Root, 1901. i.>\ 110' p/>. 12 -. 
 
 Direct taxation, pj). 80-98. — Income tax and death duties, pp. 
 99-116. 
 
 The Tyranny of the income-tax. 
 
 {Ill Blackwood's Edinburgh magazine, vol. 17S, .\ui:ust. i;'0.">. pji. 
 279-284. ) 
 
 Williams, Hrnest K. An inipossil)l(^ hutltrct: a icply to .Mr. Ivcir 
 llardie. 
 
 {In The Financial review of reviews, vol. 1, May, 1906, pp. :i77-384. )
 
 INCOME TAXATION: FRANCE 
 
 Beauregard, Paul. L'impot sur le revenu et Tincome tax. 
 
 {In Le Monde economique, vol. 14, December 10, 1904, pp. 737-739.) 
 
 Block, Maurice. Dictionnaire de radministration franyaise. 5. ed. 
 refondue et eonsiderablement auo-mentee. 
 Paris [etc.] Berger-Levraxilt et cie.., 1905. 2 vols. IfP. 
 Impot sur le revenu, vol. 2, pp. 1586-1589. 
 
 Cahen, Rene. L'impot sur le revenu. Enquete do Tadministration 
 
 des contributions directes. 
 
 {In Revue Internationale du commerce, de 1' Industrie et de la 
 banque, vol. 6, December 31, 1904, pp. 781-793.) 
 
 Chatelain, Emile. Une nouvelle formule d'impot sur le revenu. 
 
 L'impot par classes conjuguees. 
 
 {In Revue politique et parlementaire, vol. 49, July 10, 1906, pp. 
 134-149. ) 
 
 France. Commission extra-j^arlementaire de Vim^yot sw les revenus. 
 Proces-verbaux. 
 Paris, 1895. 2 vols. I^-. 
 
 Commiasion "instituee au ministere des finances, decret du 16 juin 
 1894." 
 
 [Chmun\^.^ions 112^071 2^vopos€d income tax laws.] Rapport . . . 
 
 par Albert Rouse. 9 juillet 1902. 
 
 (/;/ France. Chambre des deputes. Documents parlementaires, 
 1902, Annexe no. 252, page 775. 4°.) 
 
 Rapport . . . par Rene Renoult. 23 juin 1904. 
 
 {In Same, 1904, Annexe no. 1799, pp. 657-668. 4°.) 
 
 Rapport supplementaire, . . . par Rene Renoult. 26 
 
 novembre 1904. 
 
 {In Same, 1904, Annexe no. 2097, pp. 302-305. 4°.) 
 
 2. Rapport supplementaire, . . . par Rene Renoult. 
 
 12 avril 1906. 
 
 {In Same, 1906, Annexe no. 3232, pp. 433-436. 4°.) 
 
 Texts of the propo.sed laws (April 12, 1900) in France. Chambre 
 
 des deputes. Documents parlementaires, vol. 58, pp. 1094-1108; 
 
 (June 10, 1902) in Same, 1902, Annexe no. 13, pp. 472-476; (Janu- 
 
 arv 15, 1903) in Same, 1903, Annexe no. 639, pp. 7-11; (June 14, 
 
 54
 
 INCOME taxation: FRANCE 55 
 
 1903) in Same, 1903, Annexe no. '.»'.il, j.p. ():]l-«>47; ( Tune 10, 1903) 
 in Same, 1904, Annexe no. 1012 (annexe), pp. 9;W>-993; (May 26, 
 
 1904) inSuwe, 1904, Annexe no. 1706, pp. <)0(M)02: (July 2, itK»6) 
 in Same, 1906, Annexe no. 170, pp. 72<>-72k. 
 
 Griffin, W. T. Private inc()iii»> and fortunes in France. 
 
 {In United States monthly consular reports, vol. 14, March, 1904, 
 pp. 812-814.) 
 "It is now ])ropo.'^eil to uholi.^h the pn-seiit systetn of taxation an<l 
 to replace it hy a tax on incomes and on the amount paid for house 
 rent." 
 
 Leroy-Beaulieu, I'aul, /. e. Pierre Paul. La di^cu^sidn a la Cliainhre 
 
 de I'impot sur le revenu. 
 
 {In L'Economiste franvais, vol. 32, December 3, 1904, pp. 785-787; 
 December 10, 1904, pp. 825-828. ) 
 
 L'impot gi'neral sur le revenu et la Societe franvai.se. 
 
 ( /n L' Economiste fran(;ais, vol. 34, Aug. 4, 1906, pp. 1.59-161.) 
 
 L'impot personnel et global sur le revenu. 
 
 {In L'Economiste franrais, vol. 32, October 29, 1904, pp. 609-611; 
 November 5, 1904, pp. t)45-<J47; November 12, 1904, jip. 677-<j79. ) 
 
 Traite de la science des finances. 7. ed., refondue et augm. 
 
 r 
 
 Paris: Guillaumin et cie., [etc. ^ 1906. ^2 vols. H . {Eamo- 
 
 miafeK cfe pxiM'wisteH contemporainK.) 
 
 "Notions gen(?rales sur l'impot, vol. 1, j)p. 145-171; "Notions 
 gcnerales sur l'impot (suite). — L'imi)flt proportionnel et I'imixjt 
 progressif," pp. 172-249; "De I'unitc et de hi multiplicite de 
 l'impot. — De l'impot sur le capital et de rimix'it sur le revenu," 
 pp. 251-301; "Des impots directs et de.s imixjta iudirect-s," pp. 
 302-387; "De l'impot general sur le revenu ou sur le capital," 
 pp. 536-603. 
 
 Meyer, Hermann. Die Kinkommensteuer])rojekte in Frankreich lus 
 
 188T. 
 Bei^lln: C. Ileymann, lOOo. ./■//, 190 j>p. S°. 
 
 "Quellen und Literatur" : pp. 1, 8, 30, 60-61, 85, 110-111, 147-148. 
 
 Ein reberl)lick iilx'r d'w fraii/,(i>is(lifii Linkomuu'nsti-ui'rpro- 
 
 jekte nach Aniiabme der Resolution vom It). Februar 1S87. 
 
 {f)i Finauz-Archiv, Zeit^chrift fiir dasgesamte Finanzwesen, vol. 23, 
 pp. 13-41. Stuttgart und Berlin, 1906. 8°.) 
 
 Tbe Proposed income tax in France. 
 
 (/)( The Spectator, vol. 97, Oct. 2U, 19Uti, i)p. 568-569.)
 
 INCOME TAXATION: GERMANY 
 
 Baden. Badisches Gesetz, die Abanderung des Einkommen-, Ge- 
 werbe-, ^Vandergewerbe- und Kapitalrentensteuergesetzes 
 betreffend. Vom 9. August 1900. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 18, 
 pp. 455-463. Stuttgart, 1901. 8°.) 
 
 Baumgartner, Georg. Berechnung der Einkommen- und Capital- 
 renten-Steuern im Konigreiche Bayern nach dem Gesetze 
 vom 31, Mai 1856. 
 Bamherg: Buchner, 1856. U), 35, [l]})!^. 1^°. 
 "2. bericht. Aufl." — Kayser, Biicherlexikon. 
 
 Bavaria. KOnigl. Deklaration, die bayerische Einkommensteuer 
 betreffend. Vom 28. Juli 1902. 
 
 [In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 20, 
 page 363. Stuttgart und Berlin, 1903. 8°.) 
 
 Bohmert, Wilhelm. Die mittlern Klassen der Einkommensteuer in 
 einigcn deutschen Grossstadten in den Jahren 1880-1895. 
 (Jn Jahrbuch fiir Gesetzgebung, vol. 20, 1886, pp. 1227-1253.) 
 
 Borst, A. Die Grund- und Einkommensteuer des Grossherzogthums 
 Sachsen- Weimar. 
 Jena: G. Fhch-r, 1879. vlu, 71,, pp. 8^. {Sammlung 
 nationalokonomischer und statistischer Abhandlungen . . . 
 2. Bd. 3. lift.) 
 
 Bmnsv/ick. Einkommensteuergesetz fiir das Herzogtum Braun- 
 schweig. Vom 10. April lcS90. Mit Novelle vom 11 
 Miirz 1899. 
 
 [In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, \ol. 16. 
 pp. 719-793. Stuttgart, 1899. 8°.) 
 
 Cohn, Gustav. Zur Politik des deutschen Finanz-, Verkehrs- und 
 Verwaltungswesens. Keden und Aufsutze. 
 Sttittgart: Ferdinand Enke, 1905. vi, {2\ 1,82 jjp- S°. 
 
 "Steuern und Steuerreformen im Reiche und in Preussen," pp. 
 25-116. 
 56
 
 INCOME taxation: GERMANY 57 
 
 Creanga, (Joorgc D. Die flirrktc I'cstfucrun^^ in i'lcusfton uiid 
 liiiniiiiiicii. Diiistelluni^' dcr Itefonin'ii der dirokten 
 Ik'stciit'iunj,' in Preus.sc'ii (von 1«10 IjIs /ur (ioi^i'iiwurt) mid 
 die relative Anwendun*^ derselben aiif das lumani.sche 
 Steuerwesen. Mit eineni Steueirefonnenf wuif. 
 Berlin: K Kh.rnuj. I!)00. (2), 237, (J) pp. S^. {Rechtn. und 
 
 staatKiiuHseiificJitiftlicJte Studicm, Jiff, viii.) 
 " Literal 1 1 r": |.. [2.'{o]. 
 
 Dinglinger, Friedrich. Die stsiatliche und koniiniuKilc Kinkonunens- 
 bcsteuerung- der Aktienj^esellsclmften imd Koniinanditge- 
 .sellschaften ant" Aktien in Preussen iind liaden. 
 Berlin: F. Valden, JOOo. {8), 1G8 j>j). 8 . 
 "Benutzte Litteratur": pp. 16«j-lt>8. 
 
 Eichmann, Win tteinl)erj»i.sche.s Einkoninicn.steuerjresetz und seine 
 
 Durchfiihrung. 
 
 (/n Annalen des Deutscheii Reichs fur Gesetzgebung, Verwaltung 
 und Volkswirtschaft, vol. 37, December, 1904, pp. 9<X)-910. 
 Miinchen, 1904. ,S°.) 
 
 Die wuittenibevgische Steuerreforni. in><l)esondere das Ein- 
 
 koinmensteuergesetz. Vom 8. August 19<i3. 
 
 (/?i Annalen (k's Dentschen Heichs fi'ir (Jesetzgebung, Verwaltung 
 und Volkswirtschaft, vol. 87, 1904, i)p. (J4-70. Miinchen, 1904. 
 
 8°.) 
 
 Fuisting, B(M-nhard. Kofiinientar zuni Kinkoiiiiiiciisteuerge>t'lz. 
 Fiinfte Auflage, zweite Ausgabe. 
 Beriin: Carl TIeymanns Verlag, 1901. xxiv., 790 j>i>. 8P. 
 {Fuisting, B. Die preussischetv direkten Steuern. Bd. 1.) 
 
 Gerlach, Otto. Einkommensteuern (Klassensteuern) in Deut.sehland. 
 
 {In Ilandwurtcrbuch der Staat-swissens-chaften. Zweite, ganzlich 
 unigearbeitete Aullage, vol. 3, jip. 3S.'^419. Jena. 1900. 4°. * 
 
 La refornie des inipots en l^rus.se. Traduit jiar Leon Mis. 
 
 {In Revue de science et dc legislation financiere.>i, vol. 4, Aj)ril-June, 
 1906, pp. 238-274. ) 
 
 La refornie des inipots en Prusse. 
 
 {In Revue de science et de legislation financiered, vol. 4. July-Sefv 
 
 tendier, 1900, pj). 494-495. ) 
 Synopsis of the law of June 19, UHXi, nio<lifying tlie inct">uie tax. 
 
 G-ermany. La refornie des inipots direets en W in tendn'ig. 
 
 (/u Bulletin de statistique et de legislation compan'-e, vol. .'in, Feb- 
 ruary, 1904, pp. 237-247; March. 1904, pp. 391-402; April. ItHM, 
 pp. 508-517; May 1904, pp. 630-639; vol. 56, July, liKM, pp.76-S2; 
 August, 1904, pp. 185-200. )
 
 58 LIBRARY OF CONGRESS 
 
 Gotha. S-Gothaisches Gesetz, betr. die Einkonimensteuer. Vom 
 12. Marz 1902. 
 
 (/// Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 21, pt. 2, i)p. 711-729. Stuttgart und Berlin, 1904. 8°.) 
 
 Graffenried, Karl Wilheliii von. Die Einkommens-steuer. Ein 
 staatswissenscbaftlicher Versuch. 
 Ziirich: F. ScJmlthess, 1855. (6), 1/^8 2)p. ^^°. 
 
 Hamburg. Hamburger Gesetz, betreffend die Einkoinmensteuer. 
 Vom 22. Februar 189.5. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 16, pp. 858-867. Stuttgart, 1899. 8°.) 
 
 Hesse. Die Grundziige der Reform der direkten Steuern in Hessen, 
 
 1899. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanzwesen, vol. 
 16, pp. 8.39-8-49. Stuttgart, 1899. 8°.) 
 
 Hill, Joseph Adna. The Prussian income tax. 
 
 {In The Quarterly journal of economics, vol. 6, January, 1892, pp. 
 207-225. ) 
 
 Reprinted in part in Bullock, Charles J. Selected readings in pub- 
 lic finance, pp. 254-265. Boston, 1906. 
 
 Hoffmann, Alexander. Die direkten Staatssteuern im Konigreich 
 
 Sachsen, mit besonderer Berixcksichtigung der allgemeinen 
 
 Einkonimensteuer, geschichtlich und kritisch dargestellt. 
 
 Leipzig: Jdh c& Schunke, 1906. viii., 230 pj). Tables. 8^. 
 
 "Die Zeit vorwiegender Besteuerung nach dem Einkommen," pp. 
 73-184. 
 
 Hoffmann, Ludwig. Geschichte der direkten Steuern in Baiern vom 
 
 Ende des xiii. bis zum Beginn des xix. Jahrhunderts. Ein 
 
 tinanzgeschichtlicher Versuch. 
 
 Leipzig: Dnncker <& Humhlot., 1883. xiv, 2W pp. 5°. 
 
 {Staats- und socialwisseTiscJiaftliche Forschungen^ hrsg. von 
 
 Gustav Schm.oUe?'. If.. Bd.., 5. lift.) 
 
 "Die Besteuerung nach dem Einkommen," 1554, pp. 60-62; "Ver- 
 such einer Einkommensbesteuerung," 1746, page 156. 
 
 L'Impot sur le revenu en Prusse en 1904. 
 
 {In L'Economiste frangais, vol. 33, July 8, 1905, pp. 51-52.) 
 
 L'Impot sur le revenu en Prusse en 1905. 
 
 {In Bulletin de statistique et de legislation comparee, March, 1906, 
 pp. 317-321.) 
 
 Kiihnert, Die Einkommensbesteuerung in Osterreich und 
 
 Preussen in den Jahren 1898 und 1899. 
 
 {In Zeitschrift des koniglich preussischen statistischen Bureaus, 
 vol. 40, pp. 103-110. Berlin, 1900. 4°.)
 
 INCOME taxation: (JKKMANV 59 
 
 Maatz, Richaid. Dir kaiirmruinisclic liilanz imd rlas stoiiorhare 
 Einkoiiiincn. '.'>. verm, mid verl), Aull. 
 Berlin:- C. IL',ji„anus V,tI<uj, 190 i. iS). 27U j>j>. Fnl,l.,l 
 tables. <5'. 
 
 Das proussisfho Eink()imii('iist('in'r<^('si't/v<)iii 2i. .lurii l"'!*! in 
 
 der Keclitsprechuno- da> Obcivriwaltunt^.siri'rirlit.*.. 
 
 {In Finanz-Arcliiv, Zeitschrift fiir diw j^esainte Finaii/.wcwn, vol. 
 16, pp. 653-712. StuttKart, 18^(9. 8°.) 
 
 Monaghan, d. F. Incomes and iiuoine taxes in Saxony. 
 
 {In United States monthly consular rfjKjrtx, vol. 74, March, HH)4, 
 pp. 814-816.) 
 
 Nitschke, Kurt. Die neiien Kitdcoinniensteuern in Pi'»'ussen und 
 
 Oe.sterreich, nach V'erardagung, Statistik und Kiyefjidsscn. 
 
 (/ji Zeitschrift fur .Socialwissenschaft, vol. 5, pp. 494-511. IJerliii, 
 1902. 8°. ) 
 
 Poller, Leon. La reforme des inipots directs eu Wurtternl)er«^. 
 
 {In Revue de science et de legislation financieres, vol. .S, January- 
 March, 1905, pp. 1-48.) 
 
 Raflfalovich, Arthur. La loi de Timpost sur revenu [Allenjaj^neJ. 
 
 {In Raffalovich, A. Le MaiTlie financier en 1904-5, pp. 310-317. 
 Paris, 1905. 8°.) 
 
 Saxony. Konigl. stichsisches Gesetz, die direkten Stouern hetr. 
 Vom 3. Juli 1902. 
 
 (7/1 Finanz-Archiv, Zeitschrift fiir das geaamte Finanzwesen, vol. 20 
 
 pp. 256-257. Stuttgart und Berlin, 1903. S°.) 
 
 Sachsisches Einkoniniensteuergesetz. Vom 24. Juli U«(Xi. 
 
 {In Finanz-Archiv, Zeitschrift fiir da.s gesanite Finanzwesen, vol. 
 20, pp. 258-278. Stuttgart und Berlin, 1903. 8°.) 
 
 Schaumburg-Lippe. Schaumburg-Lippisches Einkommensteuerge- 
 sctz. Vom 3. Mai 1901. 
 
 (In Finanz-Archiv, Zietschrift fiir daii gesanite Finanzwesen, vol. 19, 
 pp. 243-262. Stuttgart und Berlin, 1902. 8°.) 
 
 Schwarzburg-Rudolstadt. Sch\varzl)uro;-Kudolstadtisches Einkom- 
 mensteuergesetz. \o\\\ Ml. Mai I'.'Hi'. 
 
 (In Finanz-Archiv, Zeitschrift fiir das gesamti- Finanzwesen, vol. 20, 
 pp. 324-357. Stutt-rart und Berlin, 1903. 8°. ) 
 
 Sparre, Karl von. Die allgomeino und die particUe Einkonnuensteuor, 
 verolichen mit der hishcrigen Stoiit'rtluH)rie und Praxis. 
 2. Autl. 
 Franl-fxrt a. M.: U. I- linmnrr, IS.'r'f. vit'f\ [///]-/'■. '''^. 
 {I)pj>. S^.
 
 60 LIBRARY OF CONGRESS 
 
 Strutz, G. Die direkten und indirekten Steuern. 
 
 Berlin: J. Guttentag^ 1902. 6'"'. {ScJnoarz.^ 0. und G. 
 
 Strutz. Der Staatshaushalt und die Finanzen JPreussens^ 
 
 Bd. I. Liefei'ung 4.) 
 
 "Die Reform der Einkommensteuer, " pp. 1145-1156; "Die Klas- 
 sen- und klassifizirte Einkommensteuer," pp. 1208-1211; "Die 
 Einkommensteuer nach dem Gesetz vom 24. Juni 1891," pp. 
 1211-1222. 
 
 Voigtel, ]\Iax. Die direkten Staats- und Gemeindesteiiern im Gross- 
 lierzogtum Baden, eine Darstellung ihrer Entwickelung und 
 Ergebnisse von 1886-1901. 
 Jena: G. Fischer, 1903. (6'), 119. (^) pp. 8"". 
 
 Wagner, Adolph. Specielle Steuerlehre. Die deutsche Besteuerung 
 des 19. Jahrhunderts. 
 Leipzig: C. F. Winter sche Verlagxhandlurtg., 1901. ix, (J), 
 852 p]3. 8°. {Fi^ianztvissensc/iaft., J^f.. T/ieil.) 
 
 Theorie der Besteuerung, Gebiihrenlehre und allgemeine 
 
 Steuerlehre. 2. Auflage. 
 Leipzig: C. F. Winter sche Yerlag-sJuindlung ^ 1890. xodx, 
 81}^. pp. 8'-. {Finanzwissensc]iaft,2. TJieil.) 
 
 Wurttemberg. Wurttem})ergisches Gesetz, betr. die Einkommen- 
 steuer. Vom 8. August 1903. 
 
 (JnFinanz-Archiv, Zeitschrift f iir das gesamte Finanzwesen, vol. 21, 
 pp. 115-146. Stuttgart und Berlin, 1904. 8°.)
 
 IXCOMH TAXATION: AUSTRIA 
 
 Freiberger, Gustuv. lliui(]))ucl) der Ostcrreichiscbcii diioctcn Stfuorn 
 in sj'.stcniati.scher Dur.stpllini»jf (uiitci- vcrtrlciclioiuler Hiick- 
 sichtiiiilmio auf die auslaiidischc (Tesotzj^clmng) 2., voU- 
 stan(lit>- neuboart). Autlai^c. 
 Wien: JLohi; 1890. wvii, {2), GGJf pp. 8\ 
 
 Kiilinert, Die Einivonimen.sbesteuoruii','- in Ostorreich and 
 
 Preussen in den Jahren 18!>8 imd Is'.t'.t. 
 
 {In Zeitschrift des koni<j:li<'h preussischen statietischen Bureaus, 
 vol. 40, pp. 10:?-11(). Berlin, 1900. 4°. ) 
 
 Lesigang, von. Die Einkonimen.steuei' in Oe.sterreicli. 
 
 {In Handworterbuch der Staatswissenschaften, zweite, gunzlich 
 umgearbeitete Auflage, vol. 3, pp. 419-420. Jena, 1900. 4°.) 
 
 Meisel, Franz. Das Strafrecht der o.sterreichisclirn JMnkoinnien- 
 
 steuer. 
 
 {In Finanz-Archiv, Zeitschrift fiir das gesamte Finanywesen, vol. 19, 
 pp. 491-582. Stuttgart und Berlin, 1902. 8°. ) 
 
 Myrbach, Franz, Freiherr \ow. Die Reform der direkten Steuern in 
 Osterreich. Die Personalelidconiniensteuer. 
 
 {In Jahrbuch fiir Ge.setzgebung, vol. 22, 1898, pp. 7t)9-8.m) 
 
 Nitschke, Kurt. Die neuen Einkonimensteuern in Preu.s.sen and 
 Oesterreich, nach Veranlaiiung-, Statlstik und Ergehnissen. 
 {In Zeitschrift fiir Social wissenschaft, vol. 5, pp. 494-511. Berlin, 
 1902. 8°.) 
 
 Sieghart, R. 'Die reform of direct ta.xation in Austria. 
 
 {Li The Economic journal, vol. 8, June, 1898, pp. 17:{-18L'. ) 
 
 Skodler, Viktor. SN^stem der direkten Steuern in Osterrcieli. 
 
 Graz: Verlagshuchlian<1lu7ui *' Styvni.,'"' 1905. xit., 1^35^ (J) 
 jjp. 8^. 
 
 Wiener, Friedrieh, Freiherr von. Di*' Ergebnis.-^e und die Au.ssiehten 
 der Per.sonaleinkoinmensteuer in Osterreich. 
 Leipzig: Duncker cl' Ilxinhht, 1901. (4), U7. [1\ pp. 
 
 61
 
 INCOME TAXATION: OTHER COUNTRIES 
 
 NETHERLANDS 
 
 Grreven, H. B. Fiscal reform in Holland. 
 
 (Jh. The Economic journal, vol. S, September, 1893, pp. 534-540.) 
 
 Stuart, A. J. Cohen. Progressive taxation in Holland. 
 
 {In The Economic journal, vol. 8, September, 1898, pp. 325-332.) 
 
 SWITZERLAND 
 
 Cerenville, Max de. Les impots en Suisse; assiette: quotite — me- 
 sures d'execution. 
 Paris: A. Chevalier -Mar escq <& cie, 1898. viii^ 2Ifi pp. 
 Tables. 8^. 
 
 Cohn, Gustav. Die Einkommensteuer im Canton Ziirich. 
 
 {In Jahrbi'icher fiir Nationalokonomie und Statistik, n. f., vol. 1, 
 pp. 205-264. Jena, 1880. 8°.) 
 
 Income and property taxes in Switzerland. 
 
 {In The Political science quarterly, vol. 4, March, 1889, pp. 37-65.) 
 
 Duffield, W. B. Graduated taxation in the Canton de Yaud. 
 
 {In The Westminster review, vol. 144, October, 1895, pp. 401-408.) 
 
 Palgrave, R. H. Inglis. Progressive taxation as levied in Switzer- 
 land. Cantons Basel-Stadt, de Vaud, and Uri. 
 
 {In Eoyal Statistical society. Transactions, vol. 51, June, 1888, i^p. 
 225-267. London, 1888. 8°.) 
 
 Reichesberg, N. Die Einkommensteuer in der Schweiz. 
 
 {In Handworterbuch der Staatswissenschaften. Zweite, giinzlich 
 umgearbeitete Auflage, vol. 3, pp. 446-450. Jena, 1900. 4°.) 
 
 ITALY 
 
 Burkhard, Wilhelm. Die Einkommensteuer in Italien. 
 
 {In Handworterbuch der Staatswissenchaften. Zweite, giinzlich 
 umgearbeitete Auflage, vol. 3, pp. 436-446. Jena, 1900. 4°.) 
 62
 
 INCOME taxation: HKITISH COLONIES, ETC. 63 
 
 intlTLSll CUKONIE8, ETC 
 
 Great Britain. Cohmlal office. Gradiuitcd inconio tax (colonies). 
 Further return to an address of tlu> honourable the House 
 of Commons, dat<'d 1 1 Auj^-ust, 1904. for "* Return showinj^ 
 which of the colonies have establisheii >ystcni> of j^rad- 
 uated income tax, or of income tax levied at ditfeient rates 
 on earned and on uneai'ned incomes, or l)oth. with particu- 
 lars in each case of the rates of tax atnl the system of 
 assessment and collection." (In continuation <>f [11. ('. 
 196.] June, 1905.) Ordered, by the House of Connnons, 
 to be printed, 1 August. 1905. 71 pp. ¥. {Gnat Brit- 
 ain. Parllainent. ISeaaivnal papeis.^ 190:',. 2^2.) 
 
 Lloyd, Henry Demarest. Newest F'.no-land; notes of a democratic trav- 
 eller in New Zealand, with some Australian comparisons. 
 New York: DoxMeday. J\i(je dc co.., lOO-i. 8^. 
 "Taxation to burst up monopolies," pp. 104-125. 
 
 Parsons, Frank. The story of New Zealand: a history of New Zea- 
 land from the earliest times to the present, with special 
 reference to the political, industrial and .social development 
 of the island connnonwealth. Ed. by C. F. Taylor. 
 Fhlladelphia: C. F. Taylor, im.' .r,ru, [«^J, S36 pp. 
 Frontispiece. Illustrations. Maps. 6'". {Fjuity series.) 
 The income-tax, pp. 194-197; Progressive taxation of lan<l and 
 incomes popular, page 197; The pn.gri'.-<ive taxes likely to \nt 
 made more progressive, pp. 202-203; Progressive taxation, pp. 
 777-785.
 
 CONGRESSIONAL DOCUMENTS AND DEBATES RELATING TO DIRECT 
 
 TAXATION 
 
 1794. Increase of duties. Communicated to the House of Repre- 
 sentatives, April IT, 1794. [Report] from the committee 
 appointed to inquire wliether any, or what, further or other 
 revenues are necessary for the support of the public credit. 
 3d Congress, 1st session. 
 
 (/?i American state papers. Finance, vol. 1, pp. 276-278. Washing- 
 ton, 1832. F°.) 
 
 Reconunends stamp dntieson " inventories of the effects of deceased 
 persons," "receipts for legacies or shares of personal estate," 
 "probates of wills and letters of administration." The debates 
 on this bill are reported in Annals of Congress, vol. 4, 3d Con- 
 gress, December 2, 1793, to March 3, 1795. 
 
 1796. Annals of Congress, 4:th Congress, 1st session, December 7, 
 1795, to June 1, 1796, inclusive. 
 Debate on direct taxes, cols. 841-855. 
 
 1796. Plan for laying and collecting direct taxes by apportionment 
 
 among the several states; statement of the public debt; 
 systems of taxation now prevailing in the several states; 
 returns of the taxable property by counties and towns. 
 December 14, 1796. 82 pp. 8°. 
 Ii,tli Congress^ 2d session. Executive documents. 
 
 Also printed in American state papers. Finance, vol. 1, pp. 414-463. 
 
 1797. Annals of Congress, 4th Congress, 2d session, December 5, 
 
 1796,_ to March 3, 1797, inclusive. 
 
 Subject of direct taxes considered, cols. 1858-1872, 1874-1913, 2095, 
 2154. 
 
 1798. Annals of Congress, 5th Congress, May 15, 1797, to March 3, 
 
 1799, inclusive. 3 vols. 
 
 Report by Mr. Harper, from the Committee of waJ^s and means of 
 the House, May 1, 1798, recommending a direct tax upon houses, 
 lands, and slaves, vol. 2, cols. 1563-1566. Bill reported to House 
 and debated, vol. 2, cols. 1683, 1837-1854; recommitted, col. 1866; 
 new bills reported, cols. 1869, 2033; bill debated, cols. 2049-2055, 
 2058-2061; passed, cols. 2066-2067; further action in House, col. 
 2172. Consideration of mea.sure in Senate, vol. 1, cols. 601, 603, 
 605, 608, 609, 612. Text of act, vol. 3, cols. 3777-3785. 
 64
 
 DIRECT taxation: CONGRKSSIONAL DOCI'MENTS 
 
 «;5 
 
 1798. ("ir(;iil:ii' r<liiti\'c to tux oti \rv>(l> (li.sclijir^''int( carj^o. and act 
 for the iclicf of >iik iiii'l (li~-:il)l<(l -ciiiin'ii. ()<toh<i' "JO, 
 ITli.S. 1 IKigf. ^ . 
 
 1803. Report relative to alteiation.s or aincrKlinentw neccs.sary to an 
 act rei^ardiiit^ a direct tax; letter from Albert (fallatiii. in 
 relation to assessment-; on lands in New Yoi-k. .lanwary 
 24, l.su;>. «; \)[). .s . 
 7t/i Von(jreii><^ "Hd i^rssloii. Juxutn'c docuiiientn. 
 
 1803. Statement of th<^ direct tax, 1.S08; (juota. as.sessment.s, remit- 
 
 tances, etc., of the .•several .stiites. December 2U, l^u;^. 
 19 pp. 8^ 
 8th CongreHs^ 1st session. Executive docfntuiits. 
 
 Also printed in American state jjapers. Finance, vol. 2, pp. ^y-l'A. 
 
 1804. Report on taxation in South Carolina. Abstracts from the 
 
 coumiissioners to make the valuation of lands and d\V(dlin<5- 
 houses and the enumeration of >la\es in South (ai-olina. 
 December 10, 1804. 1 1 pp. 8^ 
 8th Congress.^ 2d session. Executive documents. 
 
 1806. Letter in relation to the direct tax. specifvinj,^ the (juota-s 
 assigned to each stjite, and the airears of the individual 
 states. December 31, 180(5. 4 pp. 8. 
 0th Congress.^ °2d session. Executive documents. 
 
 Also printed in American state papery. Finance, vol. l'. pp. 219- 
 220. 
 
 1809. lieport respectino- a direct tax. Statement of the i)ayni.'iil,s 
 made by the .several states of the direct ta.\. December 
 28, 180'.>. 15 pp. 8. 
 11th Congress., 2d session. Executive docunients. 
 
 Also printed in American state papers. Finance, vol. 2, pp. 387- 
 391. 
 
 1812. Constitutional amendment propo.sed relative to the prohibition 
 
 of a duty on exports; provision for vestini,^ in Con}j:re.se> 
 power to •• lay and collect taxes, . . . as well uj>on 
 exports as imports." in lieu of. clause prohibitincf the taxa- 
 tion of articles *• exporteil from any state." March 12. 1^12. 
 1 page. 8 . 
 ]2t/i (ong/'ess, lf<t se-sNin/i. Kiuruti re documents. 
 
 1813. Annals of Concrress, loth C\)ngress, \<X session. May 24. 
 
 1813, to April 18, 1814, inclu-ive. 2 \ ol.>. 
 
 Bill for assessing; and laying a direct tax, considereil in House, cols. 
 312, 319-.32S, 371-3S1, 3aS-399, 405-413; Passe<l, cols. 412-413; 
 Further action in House, col. 48t>; In Senate, cols. (52, 65, 70, 72, 
 79. Text of act, col.^^. 2739-2759. 
 
 156St)— 07 5
 
 66 LIBRARY OF CONGRESS 
 
 1814. Report on the direct tax. Statement of the valuation of lands, 
 dwelling-houses, and slaves in the several collection dis- 
 tricts of the states, 1814; amount of direct tax received, 
 October 15, 1814. 21 pp, 8°. 
 13th Congress^ 3d session. Executive reports. 
 
 Also printed in American state papers. Finance, vol. 2, pp. 855-865. 
 
 1814. Income tax. Report from the Committee of waj^s and means. 
 
 Communicated to the House of Representatives, December 
 
 3, 1814. 13th Congress, 3d session. 
 
 {In American state papers. Finance, vol. 2, page 873. Washing- 
 ton, 1832, F°.) 
 
 1814. Answer to inquiry of Committee of ways and means on the 
 
 l)Ostponement of the assessments for direct tax ; inexpedi- 
 ency of postponement. January 3, 1814. 4 pp. 8^. 
 13th Congress., '2d semion. Executive documents. 
 
 1815. Annals of Congress, 13th Congress, 3d session. September 
 
 19, 1814, to March 3, 1815, inclusive. 3 vols. 
 
 Report by Mr. Eppes, from the Comiuittee of ways and means of 
 the House, October 10, 1814, on "so much of the President's 
 message as relates to the finances of the United States," and 
 recommending the continuance and increase of the direct tax, cols. 
 378-381. 
 
 Bill before the House, cols. 871, 952, 964-972; Passed House, col. 
 972; Further action in House, cols. 1171, 1184, 1191, 1194. Bill 
 before the Senate, cols. 135, 136, 138, 148; Passed Senate, col. 
 160; Bill to amend act in Senate, cols. 170, 171, 202, 252, 254, 262, 
 273, 282. 
 
 Text of acts, cols. 1859-1879, 1944-1945. 
 
 1815. State of the treasury at the close of the year 1814, and a plan 
 for providing the ways and means for the year 1815. Com- 
 municated to the House of Representatives, January 21, 
 1815. 13th Congress, 3d session, 
 
 {In American state papers. Finance, vol. 2, pp. 885-889. Wash- 
 ington, 18.32. F°.) 
 Report made by A. J. Dallas. 
 
 1815. Report on petition of the inhabitants of counties of Hickman 
 and Dickson, Tennessee, asking relief from unequal oper- 
 ation of the act imposing a direct tax. January 23, 1815, 
 
 2 pp. 8°. 
 13th Congress., 3d session. House document. 
 
 Also printed in American state papers. Finance, vol. 2, page 890.
 
 DIKECT TAXATION : C'ONflKKSSIOXAL Dnrj'MKNTS ♦)? 
 
 1815. liiqiiiiy into tlir expediency of luyiiijc :i iliifcttax on I)i^trict 
 of ( '()liiiiil)i;i and the several tcii iioiic-. .laniiary 1^8, Ibl'*. 
 4 pp. 8 . 
 13th Congrens^ 3d 8e88io7\. Jfoitse docwiient. 
 
 Coininittec r('i)ort in favor <ii taxinjj; District, hut ini'Xi)tMlient in 
 
 case of territorii'S. 
 Also printed in American state papers. Finance, vol. 2, pp. 8^9-890. 
 
 1815. Report on National Hnancos; . . . Stat(Mnent of the anioimt< of 
 thi^ direet tax reeciived in isl-i from the .several di.striet.*'. 
 Deceiuber '21, 1815. 34 pp. 8^ 
 llith Con(/7'ess^ 1st sessloyi. Kceciitive rfpnrt. 
 
 1815. K^^port concernino- a.ssossments. Opej-ation.s of the assessors 
 
 must ho<>-in January, ISIG, preparatory to the eollection of 
 the direct tax. December 2S, LS 15. '2 pp. s . 
 lJ).th Chngress, Int session. Houxe (loi-ununt. 
 
 1816 Annals of Congress, 14th Cont^ress, 1st session, December 4, 
 1815, to April 30, 1816, inclusive. 
 
 Bill to reduce the amount of the direct tax, in Hnii.se, cols. 9;}9, 
 967-970; Passed House, col. 976; Returned from Senate, col. 1122; 
 Considered and agreed to, col. 1136; Supplementary act, cols. 
 1222, 1295, 1374, 1377, 1413; Action in Senate, cols., 134, 136, 138, 
 146, 166, 168. 255, 256, 274, 300, 318, 339, 342. 
 
 Text of acts, cols. 1798-1800, 1858-1863. 
 
 1816. Valuation of taxable property. January 25, lsl»). 14th 
 
 Congress, 1st session. 
 
 {In American state papers. Finance, vol. 3. paj^e 6."i. Washinmon, 
 1834. F°.) 
 
 1816. Valuation of real estate and slaves. Fel)ruary 13, li>lfi. 14th 
 Congress, 1st session. 
 
 (//I American state papers. Finance, vol. 3, pp. 99-100. \Va.-hinir- 
 ton, 1834. F".) 
 
 1816. Statement of the valuation of lands, lots, d\volling-h»)Uses. and 
 slaves of the different states. February 15. 181 ♦'•. 1 p. s. 
 lJ^.th Co/K/res.s., l,st sessiofK Erecutivf re j torts . 
 
 1816. Abstract of the valuation of lands, slaves, and dwelling-hou.ses 
 in each county in the state of Maryland. March IS, \sU\. 
 
 7 pp. 8^. 
 IJitli Congress., 1st session. Keecutiiu' report. 
 
 1816. X'aluation of lands, lot^, dw.dlinLT-houses, slaves, etc., in the 
 state of Pennsylvania. March 2-'. 1 ^IC. 7 pp. S. 
 lJf.th Congress., 1st session. E.venitive report.
 
 68 
 
 LIBRARY OF CONGRESS 
 
 1817. Documents respecting the collection of the direct tax in Vir- 
 ginia. January 25, 1817. 3 pp. 8°. 
 llfth Congress^ '2d session. House document. 
 
 1817. Report on the expediency of repealing so much of the duties 
 on carriages and harness as imposes a dut}^ upon carriages 
 and harness not exceeding one hundred dollars in value. 
 February 11, 1817. 8 pp. 8'^. 
 lJf.th Congress., 2d session. House document. 
 
 1817. Statement of the collection of the direct tax . . . in 1814 . . , 
 in 1815. February 11, 1817. 37 pp. 8^^. 
 lJf.th Congress., 2d session. Executive reports. 
 
 1817. Statement exhibiting the . . . amount of the direct tax 
 
 received during the j^ear 1816. December 5, 1817. 41 
 pp. 8°. 
 loth Congress., 1st session. Executive papers no. 3. 
 
 1818. Annals of Congress, 15th Congress, 1st session. December 1, 
 
 1817, to April 20, 1818, inclusive. 2 vols. 
 
 Bill supplemental to the several acts relative to direct taxes, in 
 House, cols. 1108, 1765; Passed House, col. 1769; In Senate, 
 col. 384; Passed Senate, col. .385. 
 
 Text of act, cols. 2559-2562. 
 
 1818. Report on lands sold for direct taxes. February 2, 1818. 7 
 pp. 8-. 
 15th Congress, 1st session. House document no. 137. 
 
 1818. Statements exhibiting the amount of the direct tax received 
 
 during the j^ear 1817. December 18, 1818. 65 pp. S'^. 
 15th Congress., 2d session. House document no. Ji7. 
 
 1819. Statements of the Commissioner of the revenue, showing 
 
 . . . amounts of direct tax received during the year 1818 
 and balances of direct taxes imposed during the years 1814, 
 1815, and 1816 remaining to be accounted for. Decem- 
 ber 16, 1819. 40 pp. 8^. 
 16th Congress, 1st session. House document no. 8. 
 
 1821. Statement of real propert}- sold for direct taxes in the first 
 
 collection district in the state of New York, under the 
 law of 1814, which remains unredeemed. January 15, 
 1821. 2 pp. 8°. 
 IGth Congress, 2d session. Executive papers no. 62. 
 
 1822. Annals of Congress, 17th Congress, 1st session. December 3, 
 
 1821, to May 8, 1822, inclusive. 2 vols. 
 
 Bill for extending the time for redeeming lands sold for direct 
 taxes, in House, col. 538; Passed House, col. 575; In Senate, 
 cols. 37, 39, 58, 64, 65. 
 
 Text of act, col. 2573.
 
 DIRKCT taxation: C(jNOKESSI<)NAL documknts 6*.> 
 
 1823. AiiiimIs of Coiij^rcss, ITtli ('oii^tcss, 'M session. Di-cfiiitH'i- •_'. 
 Lsiiij, Lo March 8, lKi>:}, inclusive. 
 
 Bill to revive ami extend the time allowe<l for nHleiiiption of lumlt) 
 BoM In) ilireet taxes, in Hou.se, col. 886; Pa«se<i House, col. 906; 
 In Kenate, cole. 198, 244, liOO, .'iKi. 
 
 Text of aet, col. 1403. 
 
 Secretary of treasury dirertetl to rei)f>rt aniountH unpaid, col. 'i]4. 
 
 1831. Statenioiit of direct ta.xes from 1S14 to 1.S16, inclusive. Jan- 
 uary 17, 1831. 
 ^l.'nt Con(jrexi<^ '2d fmnHioit. Jloiuse ibx-uineitt no. ;i'i. 
 
 1831. Letter explainin*^ why the statement of diiect taxes cannot 
 be prepared in time to l)c forwarded to Conj^ress at the 
 present session. March 8, 1881. 2 pp. S'^. 
 21st Congress^ 2d aeftfiio/i. Ilouae executive document no. 1S2. 
 
 1861. The Congressional (iloho. 87th Cono-re.vs, l.>t session. 1 vol. 
 
 Bill to provide additional revenue.^ for defraying the expenses of 
 Government, and maintaining the public cre<lit by the assess- 
 ment and collection of a direct tax, debated in Hou.«e, pp. 246- 
 2.52, 2(;9-27:^ 274, 2,S0-2cS7, 299-308, 323-331; Anien<le<l and de- 
 bated in Senate, pi). .397-400. See al.'^o pp. 313-31."i. Act of Augus-t 
 5, 1861, "to provide increased revenue from imports, to pay in- 
 terest on the public debt, and for other ])urj)Oses," ai)pendix, 
 pp. 34-40. 
 
 1862. The Congressional Globe. 37th Congress, 2d .session. 4 vols. 
 
 Bill for the collection of direct taxes in insurrectionary districts 
 in the United States, in Senate, i>t. 2, p. 18.54, i>t. 3, pp. 2017- 
 2039, 2041, 20.57, 2419, 247S, 2.506, 2538; in House, pt. 3, pp. 
 2081, 2363, 2409, 2497, 2560. 
 
 Text of act of June 7, 1862, appendix, pt. 4, pp. .361-362. 
 
 Bill to j)rovide internal revenue, to support the (.lovernment and 
 pay the interest on the public debt, in Hou.<e, pt. 2, pj). 1040- 
 1583, 1614, pt. 3, pp. 2620, 2680, 2681, 2708; j.t. 4, pp. 2890, 2^H)3, 
 2906, 2954, 3022, 3082; in Senate, pt. 2, p. 1603; pt. 3, pp. 19«U>. 
 2039, 2.598. 2671, 2675, 2873; pt. 4, pp. 2892, 2941, 29.50, 3t)10, 3088. 
 
 Text of act of July 1, 1862, pt. 4, api)endix, pp. .364-381. 
 
 1863. Laws and resolutions relating to the direct and excise taxes. 
 
 151 i)p. 8'. 
 37th C 'ongress., 3dsei<f<lun . llon.se in Uccllantous diununen t no. dtj. 
 
 1864. Connnunicating an account of thc^ money expended . . . for 
 
 collection of direct taxes in insurrectionary districts ami a 
 statement of the amount nn-eived from direct taxes, aiul 
 the quality of lands sold in saiil districts, .\pril 12. X^^'^A. 
 8 pp. 8 . 
 38th Congrti>tt, 1st session. Senate report no. 35.
 
 70 LIBEARY OF CONGRESS 
 
 1864. The Congressional Globe. 38th Congress, 1st session. 4 vols. 
 
 Bill to provide internal revenue to support the Government, to pay 
 interest on the public debt, and for other purposes, in the House 
 of Representatives, pt. 2, pp. 1532, 1942; pt. 8, pp. 19.59, 20.30, 
 2810, 2885; pt. 4; pp. 2995-3024, 3055, 3056, 3078, 3267, 3272, 
 3275, 3280, 3423, 3424; in the Senate, pt. 3, pp. 2015, 2.344, 2437- 
 2765; pt. 4, pp. 3039, 3254, 3266, 3378, 3410, 3481. 
 
 Text of act of June 30, 1864, pt. 4, appendix, pp. 208-2.35. 
 
 1865. The Congressional Globe. 38th Congress, 2d session. 2 vols. 
 
 Bill to amend an act to provide internal revenue, to support the 
 Government, to pay interest on the public debt, and for other 
 purposes, passed June .30, 1864, in House, pt. 1, pp. 137-797, 
 pt. 2, pp. 832-904, 1333, 1334, 1404, 1405, 1422; in Senate, pt. 2, 
 pp. 915, 1060, 11.30-1310, 1359, 1392. 
 
 Text of act of March 3, 1865, pt. 2, appendix, pp. 128-134. 
 
 1866. Revenue system of the United States. Letter from the Sec- 
 
 retary of the treasur}", transmitting the report of a com- 
 mission appointed for the revision of the revenue system 
 of the United States. January 29, 1866. 132 pp. 8°. 
 39th Congress^ 1st session. House executive document no. 3Jf,. 
 Recommends an inheritance tax, pp. 31-32. 
 
 1866. Resolution relating to the mode in which the Representatives 
 and direct taxes shall be apportioned among the several 
 states. January 15, 1866. 1 page. 8-". 
 39th Congress., 1st session. House miscellaneous document 
 no. 25. 
 
 1866. Information as to the collection of the direct tax in insurgent 
 states. June 20, 1866. 3 pp. 8°. 
 39th Congress., 1st session. House document no. 133. 
 
 1866. The Congressional Globe. 39th Congress, 1st session. 5 vols. 
 
 Bill to declare the meaning of certain parts of the internal revenue 
 act, approved June 30, 1864, in House, pt. 1, pp. 531, 698, 713, 
 719; pt. 2, pp. 1243, 1251, 1290, 1296; in Senate, pt. 1, p. 702; 
 pt. 2, pp. 1201, 1223, 1289. 
 
 Text of Act of March 10, 1866, pt. 5, appendix, p. 308. 
 
 Bill to amend an act to provide internal revenue, to support the 
 Government, to pay interest on the public debt, and for other 
 purposes, appro'ved June 30, 1864, and acts amendatory thereof, 
 in House, pt. 3, pp. 2187-2859, pt. 4, pp. 3417, 3420, 3443, 3464, 
 3633, 3793, pt. 5, p. 3846; in Senate, pt. 4, pp. 2912, 2913, 3221- 
 3382, 3454, 3607, 3650, 3785. 
 
 Text of Act of July 13, 1866, pt. 5, appendix, pp. 339-366. 
 
 1867. The Congressional Globe. 39th Congress, 2d session. 3 vols. 
 
 Bill to amend existing laws relating to internal revenue, in House, 
 pt. 2, pp. 1128-1488; pt. 3, pp. 1535-1781; in Senate, pt. 3, pp. 
 1846-1997. 
 
 Text of Act of March 2, 1867, pt. 3, appendix, pp. 212-217.
 
 DIRECT taxation: CONGRESSIONAL DOCUMENTS 
 
 1 
 
 1867. Kep(;it tmii.->iiiittiiio- iiilonimti<Mj tis to tin* iiuiufM'r of i>«-i-.<jn>5 
 employed under the acts for the rolh-ction of direct tuxes 
 in insurrectionary districts . . . and the amount of salaries 
 paid, .^hu•(•h L'u, l,s»j7. 2 |)p. h . 
 40t/i CongresH^ Ist smaiori. Senate tlocument no. o. 
 
 1870. The Congressional (Jlol)C. 41st Congress, 3d session. '6 vols. 
 
 8. 108.3, to approve so much of the act aiii)rove<l .July 14, 1H70, as 
 continues the income tax after the Slwt day of Deceml»er, A. D. 
 18(10, in Senate, pt. 1, pp. IS, 40, 14:}, Olil, 0.32, 720, 745, 755, 815, 
 pt. 2, i>p. 842, 84«, 851, conference report, pt. 3, p. 1873; S. 1083, 
 in House, pt. 1, pp. 790, 791, pt. 2, pp. StJl, 8«)2, pt. 3, pp. 1717, 
 1928, Hou.se adheres, pt. 3, p. 1930. 
 
 H. R. 2994, to n'lieal the income tax, reported to House, pt. 2, p. 
 1037; di.scussed, etc., pt. 2, pp. 1080, 1110, 1117, 1154, 1242, 1240, 
 pt. 3, pp. 1055, 1717, 1851. 
 
 1870. A report made to llie Conuni>siont'r of internal revenue hv 
 
 Charles P. James, showing the results of an examina- 
 tion . . . into the condition of ])roceedings for the collec- 
 tion of direct taxes. July 14, ISTii. r> pp. 8'. 
 ^Ist Congress^! 2d session. House document no. 312. 
 
 1871. Report of Commissioner. A. Pleasonton, (tn the ta.\ commis- 
 
 sioners of South Carolina. February 22, 1871. -pp. 8^. 
 j^lst Congress., 3d session. Senate miscellaneous dccumcyit 
 
 no. 79. 
 
 1871. Statement relative to the apportionment of the direct tax in 
 the late insurrectionary' states. February 25, 1871. 2 pp. 
 
 Ji,lst Congress., 3d session. House miscellaneous document 
 no. 101. 
 
 1871. Report as to what states and territories have paid their pro- 
 portion of the direct tax levied by the acts of Augu>«t 5, 
 1861, etc. February 27, 1871. 3 pp. 8^. 
 If-lst Congress., 3d scsision. Senate document nn. J^7. 
 
 1871. Bills for raising revenue. Rejioit from the Committee of 
 conference on the part of the House, charged with tiio duty 
 of conferring witii the conference committee a{»pointed by 
 the Senate to consider the (piestion of privilege raised by 
 the resolution of the House adopted .lanuary 27, 1871. in 
 reference to Senate bill (S. 1083) "to repeal so \u\\A\ of 
 the act approved July 14. Is7<>. entitled "An act to reduce 
 internal taxes, and for other ])urposes.' as continues the 
 income tax after the 31st day of December, aiuio Pomini 
 1869." February 27, isTl. 13 pp. 8-. 
 Jf-lst Congress., 3d stssion. Ili'USt r> port no. !^2.
 
 72 LIBRARY OF CONGRESS 
 
 1871. Report from the Committee of conference appointed hj the 
 
 two Houses, to consider the question as to the power of the 
 • Senate to originate the bill (S. 1083) to repeal so raucli of 
 
 the act approved July 14, 1870, entitled "An act to reduce 
 internal taxes and for other purposes," as continues the 
 income tax after the 31st day of December, 1869. March 2. 
 1871. 11 pp. 8-. 
 ^i.y^ Congress^ 3d session. Senate report no. 376. 
 
 1872. Report on direct taxes in the southern states, in regard to 
 
 what amount is due to any of the states lately in insurrec- 
 tion, under provisions of the act approved June 7, 1862. 
 March 6, 1872. 5 pp. 8-. 
 Jf^d Congress., 2d session. Senate document no. J^B. 
 
 1872. Report transmitting information in regard to direct taxes 
 apportioned to the several states by the act of August 5, 
 1861. April 16, 1872. 6 pp. 8°. 
 If2d Congress, ^d session. Senate miscellaneous document 
 no. lJf.1. 
 
 1874. Report adverse to reimbursing purchasers of lands sold for 
 
 direct taxes in the Confederate States. April 20, 1874. 
 1 page. 8". 
 Ii3d Congi'ess^ 1st session. Senate rejyort no. 287. 
 
 1875. An index of bills presented in the House of representatives, 
 
 from the First to the Forty-second congress, inclusive, 
 relating to . . . direct taxes. Prepared under the direc- 
 tion of Edward McPherson. February 24. 1875. 183 pp. 
 
 Jf3d Congress^ 2d session. House document no. 92. 
 
 1876. Report transmitting information in regard to the taxation of 
 
 lands granted to states and corporations. February 3, 
 1876. 10 pp. 8°. 
 Ji.Jf.th Congress., 1st session. Senate document no. 20. 
 
 1876. Report recommending the passage of a bill for the relief of 
 owners and purchasers of lands sold for direct taxes in 
 insurrectionary states. February 3, 1876. 3 pp. 8°. 
 Jf-Jfth Congress.) 1st session. House report no. ^6. 
 
 1878. Report favorable to the passage of a bill granting relief to the 
 owners and purchasers of lands sold for direct taxes in 
 insurrectionary" states. June 4, 1878. 5 pp. 8°. 
 JfStli Congress^ 2d session. House report no. 908.
 
 DIRECT taxation: CONGRESSIONAL DOCl'MENTH 7."^ 
 
 1879. Report iclativo to tlic collection (jf direct tuxes in the .-.lal*- ol 
 South Ciiroliiia. Febriuirv 2i, IbT'J. 4 pp. s-. 
 J^fjth (Jojujre-ss^ .id nemiMi. Ilimse tliiruiiunf h". ini. 
 
 1879. riifonnation in ichition to the liability of the htate.-, for the 
 
 direct tax. May '2«, 1879. 'l'(Yl pp. 8^ 
 
 1880. Lands sold for direct taxes. Report from tiie Cominittee on 
 
 the judiciary. January i}9, l.sso, 4 pp. 8--. 
 Ji-Gtli Conffre^'fs^ ^d session. House report im. IGS. 
 
 1880. Report favorable to IIou.se bill No. 8'Jl. for relief of owners 
 and purchasers of land.s sold foi- direct ta.ves in insurrec- 
 tionary states. Januarj' 29, 1880. 8 pp. 8'-'. 
 Ji-Gth CongresH^ '2d session. Senate executive dt^cument no. 58. 
 
 1880. Letter as to amount asse.ssed upon and collected from states 
 under act of 1801 and its supplement. May 14, 1880. 
 9 pp. 8°. 
 Jt.6^th Congress, 2d session. House document no. 81. 
 
 1880. Legacy and succession tax. Report from the Committee on 
 manufactures. February' !30, 1880. 15 pp. 8. 
 JjOth Congress., 2d session. House report no. 3^1^. 
 
 1885. Pa^-ment of direct taxes. Report from the Committei^ on 
 
 claiius. January 4, 1885. 4 pp. 8 . 
 Jf^ith Congress., 2d session. House repoi'i no. 21^80. 
 
 1886. Direct-tax apportionment. Statement of account between the 
 
 United States and states and territories. April 1. Lss*;. 
 31 pp. 8°. 
 Ii.9tli Congress., 1st session. Jfouse document no. 158. 
 
 1887. Letter from the Commissioner of internal revenue, relative to 
 
 the provisions of Senate bill No. 995, to refund direct taxes 
 collected underact of Auorust 6, 1801. Fel)ruary 1l\ 1^s7. 
 31 pp. 8^^. 
 Jf9th Cotigress., 2d session. House document no. 159. 
 
 1888. Refund of direct tax. Report from tlu' Connnittee on the 
 
 judiciary. Fel)ruary !il, 1S88. 40 pp. S. 
 50th Congres.'i., l,^t session, //oujie repoi't no. 552. 
 
 1890. Refund of direct taxes. Report fron> the Connnittee on the 
 judiciary. March 7. 1S1>(>. l>;] pp. 8-. 
 51st ( 'ongress., 1st ses.'<ion. Hou.'<e report no. 683.
 
 74 LIBRARY OF CONGRESS 
 
 1832. Refund of taxes. Report from the Committee on claims. 
 January 18, 1892. U pp. 8°. 
 52d Congress^ 1st session. Senate repcrrt no. 31. 
 
 1894. The Congressional Record. 53d Congress, 2d session, vol. 26. 
 
 Pt. 10, in two volumes, contains the speeches on the tariff bill, 
 including the discussion of the income tax. The proceedings on 
 the bill are reported in the previous volumes, beginning with Pt. 
 2. The income amendment to the tariff bill was introduced by 
 Mr. McMillin, January 29, 1894. 
 
 1894. Income tax and increase of tax on spirits. Report from the 
 Committee on Avays and means. January 2-1, 1894. 9 pp. 
 8°. 
 53d Congress., 2d session. House report no. 276. 
 Presented by Mr. Benton McMillin. 
 
 1898. Revenue to meet war expenditures. Report from the Com- 
 mittee on ways and means. April 26, 1898. 3 pp. 8"'. 
 55tJi Congress., 2d session. House report no. 1183. 
 
 1898. Supplemental to acts relating to internal revenue. Report 
 from the Committee on waj^s and means. June 16, 1898. 
 1 page. 8^. 
 55th Congress., 2d session. Hovse repo7't no. 1583. 
 
 1898. The Congressional Record, 55th Congress, 2d session, vol. 31, 
 8 parts and index. 
 
 H. R. 10100. To provide ways and means to meet war expenditures, 
 in the House, pt. 5, pp. 4263-4460; in Senate, pt. 5, pp. 4492- 
 5040, pt. 6, pp. 5041-5541 ; Conference appointed, pt. 6, pp. 5509- 
 5569; Conference report made, debated, and agreed to, pp. 5713- 
 5798; Bill examined and signed, p. 5808, 5827; Approved by 
 President, p. 5904. 
 
 In the course of this debate arguments were made advocating an 
 income tax. The Appendix to vol. 31, contains some speeches 
 ujwn the subject.
 
 TAXATION: CONSTITUTIONAL TRKATISI-S 
 
 Baker, A. .1. Annotated Constitution of the L'nitt-il States, 
 
 Chicago: CaUcK/han and coni puny ^ IHOl. lj-x.n^i 1^279 j)P' ^- 
 Taxation, pp. 6, 16, 17, IS, 26-31. 55, 61, 62, So, 101-107, 154, 156, 
 171-177, 194-197, 216, 233, 234. 
 
 Black, Henry Cami)l)oll. Handbook of Anicricun constitutional law. 
 
 St. Paul, Mlnnemta: ^S^eat publishliKj co., IHOh. xjIi\ 027 
 
 pp. 8". {The Jlornbook series.) 
 
 Taxation, pp. 160-163, 184-186, 229, 271-273, 327-:i48, 394-.395, 408, 
 422-424, 537-538. 
 
 Cooley, Thomas Mclntyre. The general principles of constitutional 
 law in the United States of America. 3d ed. By Andrew 
 C. McLauo-hlin. 
 
 Boston: Little., Brown, andeo., 1898. li^ 4^ J pp. 12 . 
 
 Taxation, pp. 55-64; Direct taxe.'^, pp. 6:^64; See al.sa. Index, j>. 
 421. 
 
 A treatise on the constitutional limitations which rest upon 
 
 the leofislative power of the states of the American union. 
 7th ed., with large addition.s, giving the results of the 
 recent cases, by Victor H. Lane. 
 Boston: Little, Brown, and company, 1903. cxxiii, 1036 
 pp. 8°. 
 
 "The power of taxation," pp. 678-751. See also, pp. 12, 45, 52, 
 53, 94, 163, 165-167, 176, 184, 185, 2.38, 243, 283, 306-308. 30J), 
 312-325, 334-338, 390, 395, 396, 544-546, 85(>-859. 
 
 Foster, Roger. Commentaries on the Constitution of the United 
 States, historical and juridical, with observations upon the 
 ordinarv provisions of state constitutions and a comparison 
 with the constitutions of other countries. Vol. I. 
 Bar is [etc.]: G. E. Stechert; Boston: T/k Boston hook com- 
 pany; [etc., etc.] 1896. viii, 713 pp. 8°. 
 
 "Apportionment of representatives and »lire«"t taxes," pp. ;i6d-423. 
 
 Hare, John I. C. Notes of a course of lectuic- on American consti- 
 tutional law delivered in the law department of the Tniver- 
 sitv of Pennsylvania, 1884-85. 
 PJ,!huhIj>hia, 1885, xv, (1), 31^, 18pp. 4-. 
 
 Taxation, pp. 152-207; Direct taxes, pp. 15^159: See. also, Imlex, 
 
 p. 342. 
 
 * 75
 
 76 LIBRARY OF CONGRESS 
 
 Judson, Frederick Newton. The law of interstate commerce and its 
 federal regulation. 
 Chicago: T. H. Flood & co.^ 1905. xix^ 509 pp. 8^. 
 
 " Regulation of commerce through the taxing power," pp. 79-80. 
 
 McClain, Emlin. Constitutional law in the United States. 
 
 JVevj York, London [^'^r.J,' Longmans, (heen, and co., 1905. 
 xxxvihi, JfSS i)p. 12'^. {Ainerican citizen series, ed. hy 
 A. B. Hart.) 
 
 "Taxation," pp. 119-142; "Direct taxes," pp. 139-142. See also, 
 pp. 22, 104, 160, 297, 298, .360, 362. 
 
 A selection of cases on constitutional law. 
 
 Boston: Little, Brown & co., 1900. xxxi, 1080 pp. 8°. 
 
 Taxation: a Subjects of taxation, pp. 136-153; b Taxation of govern- 
 ment agencies, pp. 153-188; c For public purpose, pp. 189-205; 
 d Notice; Uniformity; Special taxes, i>p. 205-223; e Direct tax, 
 pp. 223-235. 
 
 Marshall, John. The constitutional decisions of John Marshall, 
 edited, with an introductory essa^' by Joseph P. Cotton, jr. 
 Hevj York [etc.]: G. P. Putnaiii's sons, 1905. 2 vols. Fron- 
 tispieces. 8^. {'"''The Founders of the Republic.'''') 
 
 Taxation, see Index, vol. 2, pj). 46.3-464. 
 
 John Marshall, complete constitutional decisions, ed. with 
 
 annotations historical, critical and legal. 
 Chicago: Ccdlaghand; company, 1903. xi,{l),799p2). Por- 
 trait. 2 folded facsimiles. 8"^. 
 
 Tax and taxation, see Index, p. 795. 
 
 Miller, Samuel Freeman. Lectures on the Constitution of the United 
 States. 
 New York and Albany: Banks and brothers, 1891. xxi, {!), 
 765 pp. 8°. 
 
 "The power of taxation," pp. 104, 227-274, 463-i69, 476, 483-484, 
 559-565, 666, 668. 
 
 , Ordronaux, John. Constitutional legislation in the United States, its 
 origin, and application to the relative powers of Congress, 
 and state legislatures. 
 Philadelphia: T. and J. ^Y. Johnson & co., 1891. vi, 
 696 pp. 8"". 
 
 Capitation and direct taxes, pp. 224 et seq.
 
 taxation: constitutional mrkatises 77 
 
 Paschal, (unn-go. W. The Constitution of the I'nitfd SUitos dotined 
 and cHn't'iiliy iinnotiited. With an appendix. sup|)hMncrit, 
 iind index thereto. [3d ed.J 
 Washington^ Jj. O. : IT. //. Morn -si >n^ LSH^. ./v, j'xh-j-xa:^ 
 (5), xxiii-lxxit^ GJ^. pp. 8'-". 
 
 Taxes, pp. 67-()8, 94-97, 149-151, 247. 
 
 Patterson, Christopher Stuart. Th(! Cnited States and the staten 
 under the Constitution, 2d cd., with notc-^ and ii-fcii-iR-es 
 to additional authorities by Kohert 1'. ivceder. 
 
 J^/liladelp/iia: T. and ./. IT. .Inlmsnn d- rt,., 190Jf. xli^ 
 
 347 pp. 8\ 
 
 Taxation, pj). 22-25; Taxation l)y the Unite<l State.«, jtp. 25-40; 
 Taxation by the sUite^, pp. 40-58, 87-88, 90-93, 277, :il<5, :il7, .•^20, 
 321. 
 
 Pomeroy, John Norton. An introduction to the constitutional law of 
 the United States. Kspecially designed for students, gen- 
 eral and professional. 
 New York: HurdandJIoxKjldon., 1870. x;rii\{2)^5Jt9 pj^. 8°. 
 "The power of taxing," pi». 173-198, 311. 
 
 Richardson, TIaniilton V. The rlourrml of the Fedenil convention 
 of 1T8T analyzed; the acts and proceedings thereof com- 
 pared; and their precedents cited: in evidence of the 
 making of the Constitution for interpretation or construc- 
 tion in the alternative, according to either the federal plan 
 or the national plan : [etc. J 
 Sa7i Frail clfico: The Mitrdock press^ 1899. 2J^^ pp. 8-. 
 
 Rules of representation and direct taxation, and the meaning of 
 
 direct taxation, pj). 59-88. 
 Direct taxes, pp. 218-224. 
 
 Story, Joseph. Commentaries on the Constitution of the United 
 States: with a preliminary review of the constitutional his- 
 tory of the colonies and states before the adoption of the 
 Constitution. 5th ed., by i\Ieh ille M. Higelow. 
 Bonton: Little, Brvtvii., and coinjxi It y., 18'Jl. J rt>h. <*?^. 
 " Powers of Congress, taxes," vol. 1. i>i>. 6(J1-7H2. 
 
 Thayer, James Bradley. Cases on constitutional law. With notes. 
 Oanihridije., [Masx.]: C. lU Sever and lompant/. 1893. 2 
 vols. 4.^. 
 
 Taxation, pp. 1190-1431; See, also. Index, p. 24:i;i: iMn^t taxen. 
 pp. i:>15, i:i21, i:?25, 1375; Taxation of siicceseion to pro|Krty. 
 pp. 1271, 1422.
 
 78 LIBRARY OF CONGRESS 
 
 Tiedeman, Christopher Gustavus. A treatise on state and federal 
 control of persons and property in the United States con- 
 sidered from both a civil and criminal standpoint. 
 St. Louis: The F. 11. Thomas laiv hook CO. ^ 1900. 2 vols. 8^. 
 Taxation of inheritances, pp. 649-661. 
 
 Tucker, John Randolph, The Constitution of the United States. A 
 critical discussion of its genesis, development, and inter- 
 pretation. Edited b^' H. S. Tucker, Vol. 1-2. 
 Chicago: Callaghan d; co.. 1899. 2 vols. 8°. 
 
 Tax, pp. 457-465, 468, 469, 497-505, 659; Taxation, pp. 75, 78, 79, 
 89, 96-99, 123, 123, 152, 155, 159, 859, 861, 862, 864, 865; Tax- 
 consumer and tax-payer, pp. 80; Taxes, pp. 194, 195, 395, 396, 
 398; Taxing power, pp. 373, 465, 466, 467, 468, 470-482, 491, 493, 
 496, 496, 497, 498-502, 507, 522, 523.
 
 AUTHOR INDEX 
 
 Page 
 
 Abbot, Everett V 85 
 
 Abbott, Austin 32 
 
 Adams, Henry Carter 5, 32 
 
 Allen, J. E 49 
 
 Allen, Lafon 32 
 
 Alsace-Lorraine 26 
 
 Anethan, Jules d' 29 
 
 Bailen 26, 50 
 
 Baker, A. J 75 
 
 Baldwin, F. Spencer 5 
 
 Bastahle, Charles Francis 21,49 
 
 Baunigiirtner, Georg 56 
 
 Bavaria 26, 56 
 
 Bayly, R. A 30 
 
 Beatty, Charles 21 
 
 Beauregard, Paul 54 
 
 Bell, W. T 21 
 
 Black, Henry Campbell 75 
 
 Block, Maurice 54 
 
 Bluuden, G. H 49 
 
 Bodin, Ch 24 
 
 Bohinert, Wilhelm 56 
 
 Belles, Albert S 32 
 
 Borght, R. van der 29 
 
 Borst, A 56 
 
 Bosley, William Bradford 32 
 
 Boutwell, ( ieorge S 5, 33 
 
 Bremen 26 
 
 Brewer, Justice 15 
 
 Brown, Justice 14, 43 
 
 Brunswick 56 
 
 Buchan, John 49 
 
 Bullock, Charles J 33 
 
 Burdick, Y.y\ 33 
 
 Burkhard, Wiihclm 62 
 
 Burns, James 49 
 
 Buxton, Sydney 21, 49 
 
 Cahcn, Rene 54 
 
 Campbell, John Douglas Suther- 
 land, Duke of Argtjll 19 
 
 Campbell, RoUo F. Graham 53 
 
 Cassel, (t 50 
 
 Cereuville, Max .le 29. 62 
 
 Challamel, Jules 26 
 
 \ 
 
 Charton, A. Pierre 24. 45 
 
 Chase, Justice 42 
 
 Chatelain, Emile 54 
 
 Chii )Zza-Money, Leone George 21 , 50 
 
 Cilleuls, Alfreil des 25 
 
 Clapperton, (ieorge 5 
 
 Clifford, Justice 14 
 
 Cohn, (Ju.stav 5, 45. 56, 62 
 
 Colburn, R. T 5 
 
 Colin, Maurice l'4 
 
 Cooley, Tliomas Mclntyre 6, IW, 75 
 
 Creanga, (ieorge I) 57 
 
 Daguin, Fernand 26 
 
 Dallas, A.J 66 
 
 Danaher, A.J »> 
 
 Desty^ Robert 6 
 
 Dewey, Davis Rich 34 
 
 Dinglinger, Friedrich 57 
 
 Dos Pa.«-si )s, Benjamin F 6 
 
 Dowell, Stephen 2L 50 
 
 Drake, John N 6 
 
 Dufay, Jules 24 
 
 Duffield, W. B (;2 
 
 Dunbar, Charles Kranklin .■>4 
 
 Dunbar, William H 6 
 
 Dutton, W. T 34 
 
 Edmunds, George F 34 
 
 Edwards, Percy I^ 6 
 
 Eichmann, 57 
 
 Ely, Richard T t' 
 
 Fallows, Edwanl Huntington 7 
 
 Ferris, Aaron A 7 
 
 Field, Juiftice 42 
 
 Field, William H 7 
 
 Finch-Hatton, Henry ."^tormont . . 21 
 
 Fiustiug. Bernhard 57 
 
 Fleming, William I lenry ;>4 
 
 Foster, Kogcr 84, ;>5, 75 
 
 France 24, 54 
 
 Chamhre ihx deputes 24-25, 54 
 
 Covniiijtsioti ejira-jmrlenientaire 
 
 de r imp^it su r les men ties 54 
 
 Freeth. Evelyn 22 
 
 Freiberger, Ciusta\ 61 
 
 79
 
 80 
 
 AUTHOR INDEX 
 
 Page 
 
 Fry, T. Hallett 50 
 
 Fuller, Chief Justice 42, 43 
 
 Gallatin, Albert 65 
 
 Gerlach, Otto 26, 57 
 
 Germany 26-27, 57 
 
 Glenn, John A 35 
 
 Godard, J. G 22 
 
 Godefroi, 29 
 
 Goodnow, Frank J 8 
 
 Gotha 58 
 
 Gould, John M 35 
 
 Graffenried, Karl Wilhelm von... 58 
 
 Gray, James Mcllvaine 8, 35 
 
 Great Britain: 
 
 Colonial office 30, 63 
 
 Com lit issioners of inland revenue . 22, 50 
 
 Exchequer 22 
 
 Foreign office 19, 45-46 
 
 Local government board 30, 46 
 
 Select committee on income tax. . 51 
 Select committee on the income 
 
 and property tax 51 
 
 Treasury 50, 51 
 
 Greven, H. B 62 
 
 Griffin, W. T _ 55 
 
 Groves, Charlotte E 18 
 
 Guthrie, William Dameron 8, 35 
 
 Hadden, Alexander 9 
 
 Hadley, Arthur Twining 9, 36 
 
 Hall, Uriel S 36 
 
 Hamburg 58 
 
 Hamilton, Alexander 36 
 
 Hanson, Alfred 22 
 
 Hardie, J. Keir 22, 51 
 
 Hare, John I. C 75 
 
 Harlan, Justice 42, 43 
 
 Harrison, Benjamin 36 
 
 Hesse 27, 58 
 
 Hewitt, Luther E 9 
 
 Hicks, Maxwell 51 
 
 Hill, David B 36 
 
 Hill, Joseph Adna 36,52,58 
 
 1 1 obson, J. A 52 
 
 Hoffmann, Alexander 58 
 
 Hoffmann, Ludwig 58 
 
 Hoffmann, Ulrich 27 
 
 Hollander, Jacob Henry 9 
 
 Hook, A 52 
 
 Howe, Frederic C 9, 36 
 
 Howell, Charles M 9 
 
 II uebner, Solomon 9 
 
 Huncke, Ernst 52 
 
 Page 
 
 Ingersoll, Charles J 10, 37 
 
 Inhulsen, C. H. P 52 
 
 Iredell, Justice 42 
 
 Italy. Direzione generale deldemanio 
 
 e delle tasso sugli affari 19 
 
 Jackson, Justice 43 
 
 Jacobs, Albert Poole 6 
 
 James, Charles P 71 
 
 Judd, George M 7 
 
 Judson, Frederick Newton 76 
 
 Kinsman, Delos Oscar 37 
 
 Kiihnert, 58, 61 
 
 Landreth, Lucius S 10 
 
 Lepelletier, F 52 
 
 Leroy-Beaulieu, Paul, i. e. Pierre 
 
 Paul 20, 25, 55 
 
 Lesigang, von 61 
 
 Lewis, William Draper 37 
 
 Lippitt, Francis J 37 
 
 Lloyd, Henry Demarest 63 
 
 Maatz, Richard 59 
 
 McClain, Emlin 76 
 
 McDougall, J. A 10, 38 
 
 McElroy, George W 10 
 
 McKenna, Justice 15 
 
 McMillin, Benton 74 
 
 Mac Veagh, Wayne 10 
 
 Madison, James 38 
 
 Mallock, W. H 38 
 
 Marion, Marcel, *'. e. Noel Frangois 
 
 ^larcel 46 
 
 Marshall, John 76 
 
 Massachusetts 10-11 
 
 Mecklenl )urg 27 
 
 Meisel, Franz 61 
 
 Meyer, Hermann 55 
 
 Miller, Samuel Freeman 76 
 
 Millis, H. A 11 
 
 Monaghan, J. F 59 
 
 Morgan-Brown, H 52 
 
 Moses, Bernard 38 
 
 :Muller, Otto 46 
 
 ]\Iyrbach, Franz, Freiherr \on 61 
 
 Newbatt, Benjamin 53 
 
 New York 11, 38 
 
 Nicholson, Joseph Shield 46 
 
 Nitschke, Kurt 59, 61 
 
 Ogden, Rollo 38 
 
 O'Neill, John J 38 
 
 Ordronaux, John 76 
 
 Palgrave, R. IL Inglis 29, 62 
 
 Parsons, Frank 31 , 63
 
 AITTHOK INDKX 
 
 81 
 
 I'ligf 
 
 Paachal, < Jeorgi' \\ 77 
 
 Passy, Jaccjues I'D 
 
 Patterson , Jnntlre 42 
 
 PattiM>f)ii, Cliristoplicr Stuart 77 
 
 Veavnrk, lU'rliert St. ( ieorgc 53 
 
 Pennoyer, Sy 1 vestcr 39 
 
 Peto, Sir S. Mortdii 23, 53 
 
 Piper, John Ivhviii 50 
 
 Ploasonti in, A 71 
 
 Plehn, Carl C'oppin;.' ll,3!t 
 
 Poller, Loon 5<) 
 
 Poineroy, Jolm ^Morton 77 
 
 Price, W. H 53 
 
 Purdy, Lawson 39 
 
 Raffalovicli, Artlinr 59 
 
 Reirlieslwrg, X 62 
 
 Reid, H. Lloyd 53 
 
 Rendu, Ambroise 25 
 
 Retz de ServiC's, Andn' di' 25 
 
 Rice, Frank S 12 
 
 Richardson, Hamilton P 77 
 
 Roberts, James A 12 
 
 Roche, Jules 47 
 
 Roosevelt, Theodore 12 
 
 Root, John William 23, 53 
 
 Saxony 27, 59 ■ 
 
 Schan/, ( Jeorj; 20. 25, 27, 2S 
 
 Schaundjurg-Lippe 59 
 
 Schwarzburg-Rudolstadt 59 
 
 Sedgwick, A. ( r 12 
 
 Seligman, Kdwin 1\. A 12, .39-40 
 
 Sewell, Koljcrt 40 
 
 Shearman, Thomas (i 13, 40 
 
 Shipman, Paul R 40 
 
 Shiras, Justice 1 5, 16 
 
 Sieghart, R 61 
 
 Sinionin, Armand 25 
 
 SkodliT, Viktor 61 
 
 Smith, (!. Armitage 23 
 
 Smith, Henry II 41 
 
 Sparre, Karl von 59 
 
 Stan wood, Edward 41 
 
 Stein, Henri, i. e., Frederic Alex- 
 andre Henri 47 
 
 15680—07 6 
 
 Sterrett, ./iisllre 6 
 
 Story, Jo.«eph 77 
 
 Stourm, Rene . 25, 47 
 
 Strut/, <i 2H,m 
 
 Stuart, A. J. Cohen '. 62 
 
 Swayne, Jimlici' 42 
 
 Switzerland 29 
 
 Teague, .M . A 13 
 
 Thayer, Jame.s i'>radley 77 
 
 Thonia«, Ivlward A i;i 
 
 Tiedeman,f'hri.«t<)plier(iu8tavus.. 78 
 
 Triekett, N 41 
 
 Tucker, (ieorge F 35 
 
 Tucker, II. S 78 
 
 Tucker, J< >hn Randolph 78 
 
 Tunell, George 41 
 
 United States 13-14, 41 
 
 Commimotier aj iniernnl reve- 
 nue 42 
 
 Congress 42 
 
 Industrial cominiKnion 14 
 
 Supreme Cnurt 14-16, 42—13 
 
 Vauthier, ^I 29 
 
 Veblen, T. B 5 
 
 Vidal, Emmanuel 47 
 
 Voigtel, Max 60 
 
 AVagner, Adolf 20, 28, 48. 60 
 
 Wahl, Albert, i.e., Paul Albert... 25,28 
 
 Walker, Francis A 43 
 
 AVel)ster, Sidney 43 
 
 Wells, Davifl Ames 16, 43. 48 
 
 West, Max 1(>-1 7, 20, 43, 44 
 
 White, Justice 1 5, 42, 43 
 
 White, Horace 44 
 
 Whitney, Edward 15 44 
 
 Whitten, Robert H 17 
 
 Wieser, Fried rich, f^-c/Zifr/- von. . . 61 
 
 Williams, Erni'st E 23, 53 
 
 Williams, William Pierrepont 17 
 
 Wilson, Justice 42 
 
 Wolfe, S. Herbert 18 
 
 Wiirttemberg 2S, (U) 
 
 Wyer, Malcolm ( i is
 
 \
 
 SUBJECT IX DKX 
 
 Alsace-Lorhaine: Page 
 
 Inht'ritance tax 26 
 
 Challauiel, Jules 2(5 
 
 Austria: 
 
 Income tax 61 
 
 Chartun, A. Pierre 45 
 
 Great Britain — 
 
 Foreign office 45, 46 
 
 fjiind fjovernment board 46 
 
 iStourm, RenC^ 47 
 
 Vidal, Plmniannel 47 
 
 Wells, David Ames 48 
 
 Inlu-ritanci- tax — 
 
 ]'r()(iiiit t\vfi droits 20 
 
 Badkn: 
 
 Income tax 56 
 
 I)inglin<ier, Fricdrich 57 
 
 (ireat Britain. Foreujn 
 
 office 45 
 
 Voigtel, Max 60 
 
 Inheritance tax 26 
 
 <Jreat Britain. Foreign 
 
 office 19 
 
 Bavakia: 
 
 Income tax 56 
 
 Baumgiirtner, (ieorg 56 
 
 Great Britain. Foreign 
 
 office 45 
 
 Hoffmann, Ludwig 58 
 
 Stourm, Rene 47 
 
 Inheritance tax 26 
 
 Great Britain. Foreign 
 
 office 19 
 
 Belgium: 
 
 Income tax 
 
 (ireat Britiiin. Lucul gui- 
 
 enuneut hoard 46 
 
 IStonrm, Ren(5 47 
 
 Inheritance tax L'!' 
 
 Great Britain. Foreign 
 
 office 19 
 
 Produit des droits 20 
 
 Bre.mex: p^,. 
 
 Inheritance tax 2»> 
 
 Briti.sii ('()i,<).mes, ktc. : 
 
 Income tax fL'-J 
 
 < ireat Britain, himl gov- 
 
 enuntiit litxrrd 46 
 
 Huebner, Soionifin 9 
 
 Inheritance tax 3tKSl 
 
 Bruxswk k: 
 
 Income tax 56 
 
 C'ai.ii-oknia: 
 
 Income tax — 
 
 Moses, Bernard 38 
 
 Inheritance tax — 
 
 Dos Pa.«sos, Benjamin F.. 6 
 
 Canada: 
 
 Inheritance tax — 
 
 Bayly, K. A 30 
 
 Hnclmer, Solomon 9 
 
 WhitU'ii, Kohert H 17 
 
 Congressional documents and de- 
 
 U.VTE.S RELATINt. To I)IHE<T TAXA- 
 TION «>4-74 
 
 CONNKITH it: 
 
 Inheritani f tax — 
 
 Clajijierton, (ieorge 5 
 
 Dos Passos, Benjamin F.. 6 
 
 CoN.STITUTIONAL TREATIES, TA.XA- 
 
 TioN 75-78 
 
 Den.mahk: 
 
 Income tax — 
 
 (ireat Britain. Foreign 
 
 iffiiy 45, 46 
 
 Wells. Davi<l Ames 4H 
 
 Inheritame tax — 
 
 (ireat Britain. Foreign 
 
 offin rj 
 
 Prothiit des iintit.< 20 
 
 DlRElT TA.XATION, CoN«;Re«IONAL 
 
 DOCIME.NTS AND DERATES. •'►4 74
 
 84 
 
 SUBJECT INDEX 
 
 France: Page 
 
 Tncome tax 54-55 
 
 Charton, A. Pierre 45 
 
 Cohii, Gustav 45 
 
 Roche, Jules 47 
 
 Stourm, Rene 47 
 
 Vidal, Emmanuel 47 
 
 Wagner, Adolf 48 
 
 '<' Wells, David Ames 48 
 
 ? Inheritance tax 24-25 
 
 ^- Great Britain. ForeUjn 
 
 office 19 
 
 Huebner, Solomon 9 
 
 Leroy - Beaulieu, Pierre 
 
 Paul 20 
 
 Produit des droits 20 
 
 Wagner, Adolf 20 
 
 Germaxv: 
 
 Income tax 56-60 
 
 Great Britain. Forelf/n 
 
 office 46 
 
 Stourni, Rene 47 
 
 Vidal, Emmanuel 47 
 
 Wells, David Ames 48 
 
 Inheritance tax 26-28 
 
 Great Britain. Forfij/ii 
 
 office 19 
 
 Produit des droits 20 
 
 Goth a: 
 
 Income tax 58 
 
 Great Britain: 
 
 Income tax 49-53 
 
 Charton, A. Pierre 45 
 
 Cohn, Gustav 45 
 
 Roche, Jules 47 
 
 Stourm, Rene 47 
 
 Vidal, Emmanuel 47 
 
 Wagner, Adolf 48 | 
 
 Wells, David Ames 48 ' 
 
 Inheritance tax 21-23 
 
 Huebner, Solomon 9 
 
 Leroy-Beaulieu, Pierre 
 
 Paul 20 I 
 
 Produit des droits 20 
 
 Wagner, Adolf ' 20 | 
 
 West, 3Iax 20 
 
 'I Hamburg: | 
 
 f Income tax 58 
 
 Inheritance tax — 
 
 Schanz. (Jeorg 27 
 
 Hesse : 
 
 Income tax 58 
 
 (ireat Britain. Foreign 
 
 office 45 
 
 _ t 
 
 Hesse: page 
 
 Inheritance tax 27 
 
 Hungary: 
 
 Income tax — 
 
 Great Britain. Foreign 
 
 office 45 
 
 Inheritance tax — 
 
 Produit des droits 20 
 
 Illinois: 
 
 Inheritance tax — 
 
 Clapperton, George 5 
 
 Dos Passos, Benjamin F.. 6 
 
 Ely, Richard T 7 
 
 United States. Hapreme 
 
 Coxrt 15 
 
 Income t.vxation: 
 
 General 45-48 
 
 Austria 61 
 
 British colonies, etc 63 
 
 Congressional documents and 
 
 debates 64-74 
 
 France 54-55 
 
 Germany 56-60 
 
 Great Britain 49-53 
 
 Italy 62 
 
 Netherlands. 62 
 
 Switzerland 62 
 
 United States 32-44 
 
 Inheritance t.\.xation: 
 
 General 19-20 
 
 Belgium 29- 
 
 British colonies, etc 30-31 
 
 Congressional documents and 
 
 debates 64-74 
 
 France 24-25 
 
 Germany 26-28 
 
 Great Britain 21-23 
 
 Netherlands 29 
 
 Switzerland 29 
 
 United States 5-18 
 
 Iowa : 
 
 Inheritance tax — 
 
 Clapperton, George 5 
 
 Ireland: 
 
 Income tax — 
 
 Inhiilsen, C. H. P 52 
 
 Inheritance tax — 
 
 Produit des droits 20 
 
 Italy: 
 
 Income tax . 62 
 
 Charton, A. Pierre 45 
 
 Great Britain. Foreign 
 
 office 46 
 
 Stourm, Rene 47
 
 SUBJKCT INDEX 
 
 85 
 
 Italy: 
 
 Income tiix — 
 
 Vidal, lOiiiiiiaiiiit'l .... 
 
 
 47 
 4H 
 
 20 
 20 
 
 17 
 
 9 
 
 11 
 
 16-17 
 
 17 ' 
 
 IS 
 6 
 
 6 
 9 
 
 10-11 
 5 
 6 
 
 27 
 
 5 
 
 62 
 
 4.") 
 
 46 
 
 46 
 29 
 
 19 
 20 
 
 5 
 
 6 
 
 Xkw Youk: 
 
 I nrome tax 
 
 Irdieritance tax 
 
 ClapfMTton, ( ieijrge 
 
 DoH Pas.so.-!, Benjamin V .. 
 
 Drake, John X 
 
 Elv, Richard T 
 
 Pagtt 
 38 
 
 11 
 
 Wt'lls, Daviil AiiK'H 
 
 
 5 
 
 Iiilicritaiico tax— 
 
 Leroy - Beaulien, I'it 
 Paul 
 
 irre 
 
 H 
 6 
 
 Pnxliiit lies droits 
 
 Kknticky: 
 
 InhiritaiK-e tax — 
 
 Fk'ld, William 11 
 
 Wiiitten, Robert 11... 
 
 Fallows, Edward H., ami 
 
 George M. .Iildd 
 
 Guthrie, William I) 
 
 McElroy, (ieorg«^ W 
 
 United Statert. Supreme 
 
 Court 
 
 Wyer, Mah-olm G., and 
 Ciiarlotte E. (Jroves .. . 
 North Cauolina: 
 
 Inheritance tax — 
 
 Hollander, Ja<ob !1 
 
 Norway: 
 
 Income tax — 
 
 Great Britain. Foreigri 
 
 office 
 
 Inheritance tax- 
 Great Britain. Foreiijit 
 
 office 
 
 Ohio: 
 
 Inheritance tax — 
 
 Clapperton, (Jeorge 
 
 Dos Passos, Benjamin F.. 
 Whitten, R..h,-rt H 
 Pennsylvania: 
 
 Inheritance tax — 
 
 Clapperton, George 
 
 Dos Pas.sos. Benjamin F.. 
 
 Landreth, Lucius S 
 
 Portugal: 
 
 Income tax — 
 
 Vidal, Emmann-! 
 Inheritance tax — 
 
 (ircat Britain. Foreign 
 
 officf .. . 
 
 , I'kissia: 
 
 Income tax — 
 
 1 Charton. A. Pierre 
 
 l^ohn Gustav 
 
 7 
 
 H 
 
 10 
 
 Legislation (Tnited States): 
 lidieritaiice tax — 
 
 lliU'lmrr, S 
 
 Millis, 11. A 
 
 West, Max 
 
 Whitten. Uol)ert 11.. 
 
 ... 
 
 16 
 IS 
 
 y 
 
 Wyer, Malcolm (i., 
 Charlotte E. Groves 
 Maine: 
 
 Inheritance tax — 
 
 Dos Passes, Benjamin 
 
 Maryland: 
 
 Inheritance tax — 
 
 Dos Passos, Benjamin 
 HollandiM", Jacoh II . 
 
 F.. 
 F.. 
 
 45. 46 
 
 19 
 5 
 
 Massachusetts: 
 
 Inheritance tax 
 
 Clapperton, George.. 
 Dos Passos, Benjamin 
 
 Mecklenhurg: 
 
 Inheritance tax 
 
 Michigan: 
 
 Inheritance tax — 
 
 riai)i)crton, (ieorge.. 
 
 Nethi:ki,ani)s: 
 
 Tncoinc tax .... 
 
 F.. 
 
 6 
 
 1" 
 
 , 5 
 
 6 
 
 10 
 
 47 
 
 ('liMrliiii \ Pierre 
 
 
 19 
 
 Great Britain — 
 
 Voreuiii utficc . . . . 
 
 
 45 
 45,56 
 
 Local fforernn 
 
 rrbju 
 
 board 
 
 Inheritance tax 
 
 Great Britain. F<> 
 office 
 
 Prndiiit dps droits 
 
 Creanga, George D 
 
 Dinglinger, Frie«irich.. 
 
 (Jerlacli, Otto 
 
 Cireat Britain— 
 
 Forritjn office 
 
 Local goverument 
 
 57 
 
 '•7 
 
 45 
 44> 
 
 New Jersey: 
 
 Inheritance tax — 
 
 Clapperton, George. . 
 Dos Passos, Benjamin 
 
 v.. 
 
 Hill. Ju««M'l' ^ 
 
 Im|K»t 
 
 68 
 58
 
 86 
 
 SUBJECT INDEX 
 
 Pkussia: Page 
 
 Income tax — 
 
 Kiihnert 58 
 
 Maatz, Richard 59 
 
 Nitschke, Kurt 59 
 
 Roche, Jules 47 
 
 Stourm, Rene 47 
 
 Inheritance tax — 
 
 Wahl, Albert 28 
 
 Roumania: 
 
 Income tax — 
 
 Creanga, George D 57 
 
 Russia : 
 
 Inheritance tax — 
 
 Great Britain. Foreign 
 
 office 19 
 
 Saxony: 
 
 Income tax 59 
 
 Great Britain. Foreign 
 
 office 45 
 
 Hoffmann, Alexander 58 
 
 Monaghan, J. F 59 
 
 Roche, Jules 47 
 
 Inheritance tax 27 
 
 Great Britain. Foreign 
 
 office 19 
 
 Spain: 
 
 Income tax — 
 
 Great Britain. Foreign 
 
 office 46 
 
 Vidal, Emmanuel 47 
 
 Inheritance tax — 
 
 Great Britain. Foreign 
 
 office 19 
 
 Sweden : Page 
 Income taxi— 
 
 Great Britain. Foreign 
 
 office 45, 46 
 
 Switzerland: 
 
 Income tax 62 
 
 Cohn, Gustav 45 
 
 Great Britain. Foreign 
 
 office 46 
 
 Vidal, Emmanuel 47 
 
 Wells, David Ames 48 
 
 Inheritance tax 29 
 
 Huebner, Solomon 9 
 
 United States: 
 
 Income tax 32—44 
 
 Roche, Jules 47 
 
 Wells, David Ames 48 
 
 Inheritance tax 5-18 
 
 Leroy-Beaulieu, Pierre 
 
 Paul ^ 20 
 
 Wisconsin: 
 
 Inheritance tax — 
 
 Baldwin, F. Spencer 5 
 
 WtJRTTEMBERG : 
 
 Income tax 60 
 
 Eichmann 57 
 
 (Termany 57 
 
 Great Britain. Foreign 
 
 office 45 
 
 Poller, Leon 59 
 
 Inheritance tax 28 
 
 Daguin, Fernand 26 
 
 o
 
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 list of works re- 
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 of i nheritances and
 
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