A A ■ I 4 : 9 | 7 = 1 I 9 I 3 | 3 ~ 1° / ._ . < \j ilec under direct :>f Chief 3i'bli ier v - * Ml \\ J* m -r* , LIBRARY OF CONGRESS ADDITIONAL REFERENCES RELATING TO TAXATION OF INCOMES COMPILED UNDER THE DIRECTION OF HERMANN HENRY BERNARD MEYER CUIEF BIBLIOGRAPHER 112859 WASHINGTON GOVERNMENT PRINTING OFFICE 1911 For sale by the Superintendent of Document* Price 20 i'Ollts Government Printing Ottice ..' ;• v. ■ NOTE This list of additional references brings down to date that part of the "Select list of works relating to taxation of inheritances and of incomes" issued in 1907 which relates to incomes. The pagination continues the pagination of the original edition, so that it will be an easy matter to attach the supplement to the earlier part. When printed catalogue cards exist for any work entered in the list, the Library of Congress card number is printed immediately after the entry at the left. On the same line to the right the class mark, where determined in the new classification, is printed in heavier type. H. H. B. Meyer, Chief Bibliographer. 88 ■ • > • • '•• • • • • , • . • r •.. •• « ••• ••! .♦•• • •• • 2 *: : -.: :•::•: .;:••; : : ::V...' • •• *.* • . 7 r TABLE OF CONTENTS Page Income taxation: United States f> 1—104 Income tax ca*es decided by the United States Supreme Court, 1894 105-110 Income taxation: General 111-112 Great Britain 113-120 France 121-128 Germany 129-134 Austria 135-136 Other countries — Denmark 137 Netherlands 137 Switzerland 137 Italy 137-138 Brit i.-h colonies, etc 139 Belgium 139 Russia 139-140 Sweden 140 89 ADDITIONAL REFERENCES RELATING TO TAXATION OF INCOMES INCOME TAXATION: UNITED STATES Adamson, William C. Income tax — Constitutional amendment. Speech in the House of Representatives, July 12, 1009. (In Congressional record, 61st Cong., 1st sess., vol. 44, Appendix, pp. 119-121.) Jll.R5,v.44App. Bailey, Joseph W. Proposed income tax. Speech in the Senate, Apr. 15, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 1351-1354.) Jll.R5,v.44pt2 An income tax. Speech in the Senate, April 26, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 1538-1542.) Jll.R5,v.44pt2 On the constitutionality of the income tax. Speech in the Senate, April 27, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 1558-1566.) Jll.R5,v.44pt2 Bartlett, Charles L. The income tax. Speech in the House of Rep- resentatives, July 12, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 4407-4411.) Jll.R5,v.44pt4 Beach, John K. The income-tax decision. Yale review, May, 1896, v. 5: 58-75. Hl.Y2,v.5 Bennet, William S. Income tax. Speech in the House of Repre- sentatives, July 9, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 11. Appendix, p. I * Jll.R5.v.44App. Bennett, Andrew J. A tax payers' primer. I easy lessons. Everett, Mass.: Printed for tin author by F. D. Woodbury, 1S91. 11 pp. 12°. 8-6550 HJ4651.B5 Benson, Allan L. The income tax delusion. Pearson's magazine, Jan. 1911, v. 25: ^'>~41. ap2.P35,v.25 91 92 LIBRARY OF CONGRESS Borah, William E. Income tax. Speech in the Senate, May 3 and 4, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 1680-1687; 1693-1701.) Jll.R5,v.44pt.2 The corporation income tax. Speech in the Senate, July 1, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 3991-4000.) Jll.R5,v.44pt.4 Income tax. Speech in the Senate, February 10, 1910. (In Congressional record, 61st Cong., 2d sess., vol. 45, pt. 2, pp. 1694-1698.) Jll.R5,v.45pt.2 Income-tax amendment. North American review, June, 1910, v. 191: 755-761. AP2.N7,v.l91 Brown, Norris. The income-tax amendment. Outlook, Jan. 22, 1910, v. 94: 215-219. AP2.08,v.94 Incomes ami inheritances. Speech in the Senate, April 28, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 1568-1570.) Jll.R5,v.44pt.2 Shall the income tax amendment be ratified ? Editorial review, April, 1910, v. 2: 354.-362. AP2.E26,v.2 Also printed separately as Senate doc. no. 705, 61st Cong., 3d sess. Speech in the Senate, February 23, 1910, on the income tax. (In Congressional record, 61st Cong., 2d sess., vol. 45, pt. 3, pp. 2245-2247.) Jll.R5,v.45pt.3 Burdick, Francis M. Amendments to Federal constitution: The income tax. (In The American year book 1910, pp. 111-112. New York, 1911. 8°.) See also p. 327. E171.A585 California. Laws, statutes, etc. General election laws of the state of California. 1910 . . . Proposed income tax amend- ment to the Constitution of the United States. Comp. by Charles Forrest Curry, secretary of state. Sacramento: W. W. Shannon, superintendent of state printing [1910]. xxiv, 472 pp. Maps. Forms. 16°. 10 33341 JK1963.C2A3 1910 Campbell, Robert Argyll. Income tax. American political science review, Aug. 1909, v. 3: 396-4^1- JAl.A6,v.3 INCOME TAXATION : UNITED STATES 93 Campbell, Robert Argyll. Income tax — Oklahoma. American political science review, Feb. 1909, v. 3: , 5 i 9. JAl.A6,v.3 Taxation — inheritance, income and corporation taxes — United States. American political science review, Nov. 1909, v. 3: 577-585. JAl.A6,v.3 Chicago. University. Central debating league. The federal grad- uated income tax. A debate. The constructive and rebuttal speeches of the representatives of the University of Chicago . . . Jan. 20, 1911. Question: "Resolved, that the federal government should levy a graduated income tax, constitutionality conceded." Chicago: Published by the Delta Sigma Rho, Univ. of Chicago chapter, 1911. 46 pp. 8°. Bibliography, pp. 45-46. Choate, Joseph Hodges. The proposed sixteenth article of amend- ment to the Constitution of the United States. Memo- randum submitted to the Legislature of the state of New York in opposition to the amendment. April 11, 1910. Joseph II. Choate, William D. Guthrie, Victor Morawetz, Austen G. Fox, John G. Milburn. Separate concurring memorandum by Mr. Francis Lynde Stetson. [Albany? 1910} (2), 31, (7) pp. Tables. 8°. 10-33289 HJ4651.C5 Clay, Alexander S. Speech in the Senate, June 29, 1909, on the income tax. (In Congressional record, 61st Cong., 1st sess., vol. 41, pt. 4. pp. 3928-3931.) Jl l.R5,v.44pt.4 Coutts, W. A. Constitutional impediments to government of the people, by the people and for the people. Central law journal, Apr. 10, 1908, v. 66: 293-299. On the attitude of the Supreme Court inward an income tax. Cummins, Albert B. Proposed income tax. Speech in the Senate, April 21, 1909. (In Congressional record, 61st Cong., 1st sees., vol. 44, pt. 2, pp. 1120 L429.) Jll.R5,v.44pt.2 The income t :ix. Speech in the Senate of the United State-. June 29, 30, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 3954 39 ■ Jll.R5,v.44pt.4 94 LIBRARY OF CONGRESS Cummins, Albert B. The income tax. Speech in the Senate, July 2, 1909. (In Congressional record, 61st Cong., 1st 6ess., vol. 44^, pt. 4, pp. 4037-4041.) Jll.R5,v.44pt.4 The reason for the income tax. Independent, July 22, 1909, v. 67: 178-182. AP2.l53,v.67 Davenport, Frederick M. The income tax amendment. Independent, May 5, 1910, v. 68: 969-971. AP2.i53,v.68 Depew, Chauncey M. Speech in the Senate, May 17, 1909, on the income tax. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 2102-2104.) Jll.R5,v.44pt.2 Dick, Charles. The tariff and the income tax. Speech in the Senate of the United States, August 5, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 5, pp. 4958-4961.) Jll.R5,v.44pt.5 Dixon, Joseph M. The tariff — income, inheritance or corporation tax, which? Speech in the Senate, June 29, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 3943-3949.) Jll.B5,v.44pt.4 Dougherty, John Hampden. The proposed sixteenth article of amendment to the Constitution of the United States; memorandum containing a criticism of objections to the amendment, and some reasons for its adoption, April 26, 1910. [New Yorl? 1910] (2), 17 pp. 8°. ca 10-5041 Unrev'd HJ4651.D7 Eastman, William Rotus. The income tax and the proposed con- stitutional amendment. Twentieth century magazine, Oct. 1909, v. 1: 57-60. AP2.T88,v.l [Edmunds, George Franklin.] Income tax. A former Vermont senator describes the power of taxation and defines differ- ence between property taxes, duties, and imposts. [ Washington: Govt, print, off., 1910.] 4 pp. 8°. ([U. S.] 61st Cong., 2d sess. Senate. Doc. 367.) Presented by Mr. Kean; ordered printed, February 17, 1910. 10-35221 HJ4651.E4 [On the proposed amendment to the Constitution of the United States, granting the power to Congress to impose income taxes without limitation.] (In Congressional record, 61st Cong., 2d sess., vol. 45, pt. 2, p. 2001.) Jll.Pv5,v.45pt.2 INCOME TAXATION \ UNITED STATES 95 Fillebrown, C. B. [ncome and inheritance taxes. Outlook, Aug. 3, 1007, v. 86: 751-?-: t. AP2.08,v.86 Inheritance and income taxes. (In his The A B C of taxation, pp. 1 is 152. New York, 1909. 12°.) HD1313.F6 Floyd, John C. Income tax — Constitutional amendment. Speech in the House of Representatives, July '.», 1909. (In Congressional record, 61*t Cong., 1st sess., vol. 44, Appendix, pp. 131-132.) Jll.R5,v.44App. Governor Hughes and the income tax. Outlook, Jan. 15, 1910, v. 94: 109-111. AP2.08,v.94 Governor Hughes and the income tax. American review of reviews, Mar, 1910, v. 41: 272-273. AP2.R4,v.41 Graves, Arthur C. Inherent improprieties in the income tax amendment to the federal constitution. Yah law journal, May, 1910, v. 19: 505-532. Hamlin, Courtney W. Constitutional amendment — Income tax. Speech in the House of Representatives, July 12, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, Appendix, pp. 126-127.) Jll.R5,v.44App. Hendrick, Frank. Sociology for the constitution, the wreck of regulation. Editorial review, Jan. 1910, v. 2: 45-84- AP2.E26,v.2 Income tax, pp. 50-63. Taxation, conservation, and the cost of living. Editorial review, Feb. 1910, v. 2 : 184-200. AP2.E26,v.2 Henry, Robert L. Speech in the House of Representatives, July 12, 1909, on the income tax. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 4411-4414.) Jll.R5,v.44pt.4 Higgins, Edwin W. The tariff — Corporation tax — Income tax. Speech in the House of Representatives, July 9, 1909. (In Congressional record, 'list Cong., 1st vol. 4 1, Appendix, pp. 8.5-86.) Jll.R5,v.44App. Hilbish, Myron Clay. Income tax. Trust companies, May, 1007, v. 4-' 292-295. HG434i.T8,v.4 Hinshaw, Edmund II. Income tax. Speech in the Bouse of Rep- resentatives, July 12, 1909. (In Congressional record, 61st Cong., let bcss., vol. 44, Appendix, pp. 121-122.) Jll.R5,v.44App. 96 LIBRARY OF CONGRESS Hitchcock, Gilbert M. How the income tax and inheritance tax were defeated. Speech in the House of Representatives, April 1, 1910. (In Congressional record, 61st Cong., 2d sess., vol. 45, pt. 4, pp. 4139-4140.) Jll.R5,v.45pt.4 Howe, Frederic C. The federal revenues and the income tax. American academy of political and social science. Annals, Jan. 1894, v - 4 : 557-581. Hl.A4,v.4 Hull, Cordell. Remarks in the House of Representatives, March 29, 1909, in favor of the income tax. {In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 1, pp. 533-536.) Jll.R5,v.44pt.l Income tax. Speech in the House of Representatives, July 12, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 4400-4405.) Jll.R5,v.44pt.4 [Income tax.] Speech in the House of Representatives, January 27, 1910. (In Congressional record, 61st Cong., 2d sess., vol. 45, pt. 2, 1109-1126.) Jll.R5,v.45pt.2 •'Income-tax systems of foreign countries, " pp. 1115-1126. Illinois. Legislature. Income-tax amendment. Ratification. Jan. 26, 1910. 1 page. 4°. (Senate joint resolution no. 7.) J87.I3 Income or inheritance tax. Independent, Dec. 20, 1906, v. 61: 1501-1502. AP2.l53,v.61 The Income tax. [Editorial.] Outlook, Oct. 16, 1909, v. 93: 328-329. AP2.08,v.93 The Income tax amendment. [Editorial.] Outlook, May 14, 1910, v. 95: 49-50. AP2.08,v.95 Income tax and the Constitution. [Editorial.] Current literature, Aug. 1909, v, 4?-' 129-133. AP2.C95,v.47 The Income tax. An illuminating discussion of the pending amendment to the Constitution. Journal of accountancy, May, 1910, v. 10: 1-42. HF5601.J7,v.lO Contexts. — Insert no ambiguity into the Constitution, by Austen G. Fox; The income-tax amendment should be ratified, by Lawson Purdy, No taxation without representation, by William D. Guthrie; Income tax sound, by William D. Guthrie; Income tax Bound in law and economics, by William E. Borah. [NCOMB TAXATION: UNITED 8TAT] 97 Inheritance and income taxation: the state and inheritance taxi Chautauquan, Feb. 1907, v. 45: 262 265. AP2.c48,v.45 Intercollegiate debates on the income tax. Cambridge: Tht Harvard debating council, 1910. 64pp. 8°. Bibliography, compiled by T. M. Gregory, pp. 1 »;. HJ4651.I6 Iowa. University. Forensic league. The constructive and re- buttal speeches of the representatives of the State uni- versity of I < »\\ a in the inter-collegiate debates. [3d, 1909 1910.] Iowa City, la., Tht Forensic league, 1910. 46 pp. iUus. 8°. Wiih briefs and refi i Resolved: ''That a graduated income tax, with an exemption of incomes In-low S5.000 per annum, would be a desirable modifica- tion of the system of federal taxation." 10-16273 PN4189.I6 James, Ollie M. Remarks in the House of Representative-. March 29, 1909, in favor of an income tax. (In Congressional record, 61st Cong., 1st seas., vol. 44, pt. 1, pp. 486-487.) Jll.R5,v.44pt.l Justice of an income tax. Outlook, Oct. 16, 1909, v. 98: 328-329. AP2.08,v.93 Kinsman, Delos O. The present period of income tax activity in the American states. Quarterly journal of economics, Feb. 1909, v. 23: 296-306. HBl.Q2,v.23 Lane, Jonathan Abbot. Address on taxation, with special reference to taxation upon income derived from property subject to taxation. At a meeting of the Boston executive busi- ness association, April 20, 1891. Boston: L. Bart.. printers, 1S91. 24 pp. 8°. 7-41637t HJ4655.M4L3 Lindbergh, Charles A. The tariff. Speech in the House of Repre- sentatives, duly 9, 1909. (In Congressional record, 61sl Cong., 1st vol. it. Appendix, pp. 88 Jll.R5,v.44App. In favor of an income tax. MacVeagh, Wayne. The graduated taxation of incomes and inherit ances. North American review, June, 1906, v. 182: AP2.N7,v.l82 98 LIBRARY OF CONGRESS Maine. Income tax league, Portland, Me. The income tax amendment. [Portland, Me., 1910.] 24 pp. 8°. Massachusetts. Attorney-General. Opinion of the Attorney- General as to the possibility of framing a general income tax bill compatible with the state constitution. May 11, 1910. 4 pp. 8°. (House doc. 1909, no. 1748.) J87.M4 1909 Bureau of statistics of labor. Income and inheritance taxes. Massachusetts. Bureau of statistics of labor. Labor bulletin, Jan. 1907, v. 11: 1-12. HCl07.M4A3,v.ll Means, David MacGregor. The methods of taxation compared with the established principles of justice. New York: Dodd, Mead and company, 1909. xi, 380 pp. 8°. "Income taxes": pp. 138-171. 9-10265 HJ2305.M4 The Merits of the income tax. Outlook, Mar. 12, 1910, v. 94: 552-553. AP2.08,v.94 Miller, A. C. National finance and the income tax. Journal of political science, June, 1895, v. 3: 255-288. HBl.J7,v.3 Mr. Roosevelt's new tax plans. Independent, Dec. 13, 1906, v. 61: 1432-1433. AP2.I53,v.61 Molesworth, Sir Guilford. Federal income tax. Protectionist, July, 1907, v. 19: 97-105. HFl750.P8,v.l9 Morrow, Dwight W. The income tax amendment. Columbia law review, May, 1910, v. 10: 879-415. New Jersey. Governor, 1908-1911. (John Franklin Fort) Message of the governor. of New Jersey transmitting to the Legis- lature the proposed sixteenth amendment to the Consti- tution of the United States relative to the income tax, February 7, 1910. Washington: Govt, print, off., 1910. 6pp. 8°. ([U. S.] 61st Cong., 2d sess. Senate. Doc. 365.) Presented by Mr. Brown; ordered printed, February 16, 1910. 10-35233 HJ4651.N5 Also printed in New Jersey. Legislature. Minutes of the General assembly, 1910, pp. 139-143. J87.N5 1910c INCOME TAXATION : UNITED STATES 99 New York (State) Governor, 1907-1910. (Charles K. Hughes Special message from the governor submitting to the Legislature certified copy of a resolution of Congrec entitled "Joint resolution proposing an amendment to the Constitution of the United States." Transmitted to the Legislature January 5, 1910. Albany: J. II. Lyon company, printers, 1910. 10 pp. 8°. "The amendmenl proposed Is as follows: Article xw. The Oon- gres* shall ha ve power to laj and Collect taxes on incomes, from what- ever source derived, without apportionment among the several states, and without regard to any census or enumeration:" p. 3. 10-33058 HJ4651.N6 Legislature. Concurrent resolution of the Senate and Assembly relative to the proposed amendment of the Constitution of the United States, refusing to ratify the same. Jan. 12, 1910. [Albany, 1910.] 1 page. 8°. (Senate, no. 9.) Special tax commission. Report of the Special tax commission of the state of New York. Transmitted to the Legislature January 15, 1907. Albany: J. B. Lyon company, state printers, 1907. v, 189 pp. 8°. ([New York (S. lie) Legislature, 1907. Senate. Doc. 11].) Supplemental report on the income tax, pp. 58-04. 7-7236 HJ2424.A7 1007 Orton, Jesse F. "Leaders of the bar" on income tax amendment. Twentieth century magazine, Apr. 1911, v. 4-' ■'• >0. AP2.T88,v.4 Payne, Sereno E. Remarks in the House of Representatives, March 23, 1909, on the income tax. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 1, pp. 194-197.) Jll.R5.v.44pt.l Phelps, Edith M. comp. Selected articles on the income tax. with special reference to graduation and exemption. Minneapolis: Th II. W. Wilson company , 1909. viii, 186 pp. 12°. (Debater's handbook suits.) Bibliography: pp. 1-17. 10-5274 HJ4629.P5 Post, Philip S. A federal income tax. (In Pearson, Paul M. ed. Intercollegiate debates, pp. 93 107. New York. L909. 12°.) H35.P4 References, p. 107. 100 LIBRARY OF CONGRESS Post, Philip S. The income tax* a study of its advantages and disadvantages as a form of federal taxation. Outlook, Mar. 2, 1907, v. 85: 503-508. AP2.08,v.85 The Proposed federal income tax amendment. [Editorial.] Commercial and financial chronicle, Jan. 8, 1910, v. 90: 76-78. HGl.C7,v.90 Raper, Charles Lee. The taxation of incomes. {In National conference on state and local taxation. 1st conference, Columbus, Ohio, Nov. 12-15, 1907, pp. 241-249. New York, 1908. 8°.) HJ2240.I6 1908 Rayner, Isidor. Speech in the Senate, July 2, 1909, on the income tax. {In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 4, pp. 4028-4034.) Jll.R5,v.44pt.4 Rogers, Henry Wade. The proposed income tax amendment. {In Missouri bar association. Proceedings, 28th annnal meeting, July 27-28, 1910, pp. 112-133. [Sedalia, 1910] 8°.) Root, Elihu. Letter of United States Senator Root on the income tax amendment, written to Senator Davenport. Pre- sented by Senator Davenport to the Senate [New York] and read also in the Assembly. [Albany, 1910.] 13 pp. 8°. proof-sheets. Proposed income-tax amendment. Letter from Hon. Elihu Root to Hon. Frederick M. Davenport on the subject of the scope and effect of the proposed income-tax amend- ment. [Washington: Govt, print, off., 1910.] 5 pp. 8°. ([U. S.] 61st Cong., 2d sess. Senate. Doc. 398.) Presented by Mr. Brown; ordered printed March 1, 1910. 10-35307 HJ4651.R7 Sabath, Adolph J. Income tax. Constitutional amendment. Speech in the House of Representatives, July 9, 1909. {In Congressional record, 61st Cong., 1st sess., vol. 44, Appendix, pp. 75-79.) Jll.R5,v.44App. Speech in the House of Representatives, July 30, 1909, on the income tax. {In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 5, pp. 4663-4668.) Jll.R5,v.44pt.5 Seligman, Edwin R. A. Die Einkommensteuer in den Vereinigten Staaten. (7/i Handworterbuch der Staatswissenschaft. Hrsg. von J. Conrad 3. Aufl., vol. 3, pp. 760-763. Jena, 1909. 4°.) H45.H22,v.3 incomi: taxation: UNITED STAT] lul Seligman, Edwin R. A. The income-tai amendment. Political science quarterly, JuTie, 1910, v. ?6: t9S 219. Hl.P8,v.2o — » The relations of state and federal finam North American review, Nor. 1909, v. I'm: 621 AP2.N7,v.l90 "Thus we roach the conclusion thai <>f the i lir.-«- great I • .111 which the controveraj has nam becomi ite, the income ought to be levied by the Federal government and utilized not only to diminish the burden of tie- national indira I taxes, but more especially in order to facilitate the reform of tin- State general property tax: and we reach the further conclu that the corporation tax ami the inheritance tax Bhould \«- !• as national taxes by the Federal government, but under a clear understanding with the separate States that the proceeds should be distributed in whole or in greater part to them." Senator Root and the income tax amendment. Outlook, Mar. 12, 1910, v. 94: 552. AP2.08,v.94 Shelton, William A. The income tax in Georgia. Journal of political economy, Oct. 1910, v. IS: 610- >'< 27 . HBl.JT.v.18 The Small chance for the income tax. World's work, Apr. 1910, v. 19: 12757-12758. ap2.ws.v.19 Smith, William R. Income tax— Constitutional amendment. Speech in the House of Represent at ives, duly 12, 1909. (In Congressional record, 61st Cong., Ls1 rol. 44, Appendix, pp. 127-128.) Jll.R5.v.44App. Stauffer, F. H. The income-tax payer's guide and pocket-register. Lancaster [Pa.]: S. A. Wylie, printer, 1S66. 15 pp. 16°. 8-6548 1 HJ4651.A6S8 Stevens, Frederick C. Speech in the House of Representatn March 25, 1909. (In Congressional record, 61st Cong., 1st eess., vol. 44, pt. 1, pp. 266-268.) Jll.R5.v.44pt.l Stone, William J. Remarks in the Senate. July 5, 1909, od the income tax. (In Congressional record, 61st Coin:., 1st sees., vol. -II. pt. I, pp. U06-4107.) Jll.R5.v.4-lpt.4 Sulzer, William. Speech in the House <>f Representatives, Jan. s . 1910, on the income tax. (In Congressional record, 61st Cong., 2d sees., vol. 45, pt. 1, 143 lit.) Jll.R5.v.45pt.l Discusses the attitude of Gov. Hughes of New York. 102 LIBRARY OF CONGRESS Sutherland, George. Income tax. Speech in the Senate of the United States, May 17, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, pt. 2, pp. 2080- 2096.) Jll.R5,v.44pt.2 Swan, Charles Herbert. Impersonal taxation, a discussion of some rights and wrongs of governmental revenue. Philadelphia: 1907. (2), 149 pp. 8°. (Supplement to the Annals of the American academy of political and social science, September, 1907.) "Incomes in relation to taxation," pp. 82-106. 7-30426 H1.A41 1907 The Swollen fortune. American hanker, July 24, 1909, v. 74: 2608-2609. HG1501.A5,v.74 Tiedeman, Christopher G. The income tax decisions as an object lesson in constitutional construction. American academy of political and social science. Annals, Sept. 1895, v. 6: 268-279. Hl.A4,v.6 Twining, Alexander Catlin. Taxation according to ability. Plea of Prof. Alex. C. Twining, ll. d., before the legislative committee of finance, — in session, June 9th, 1868. [New Haven, 1868.] 4 pp. 8°. 8-6551f HJ4621.T9 United States. Laws, statutes, etc. The tariff and administrative customs acts of 1890, and the bill H. R. 4864, as reported to the Senate from the Finance committee March 20, 1894. Indexed. Prepared under the direction of the Committee on finance April 2, 1894. Washington: Govt, print, off., 1894. (#), 290 pp. 8°. "Comparison of the income-tax law of 18.64 and 1867 with the pro- visions of House bill 4864 as amended by subcommittee of Senate finance committee": pp. 279-290. 6-14125 KJ6085.1894A3 1893-1894 (53d Cong., 2d sess.) Regulations and law relative to income tax. December 13, 1894. Washington: Govt, print, off., 1894-- 46 VV- 8°- 8-27561 HJ4651.A5 1894a The sugar senators' new tariff and income tax law, enacted by the 53d Congress. New YorJc: M. J. Ivers & co., C 1S94. 94 pp. 12°. 8-174771 HJ6085.1894.S6 INCOME TAXATION: UNITED STATES 103 United States. Law*, statutes, etc. 189$ 1894 (584 Cong., W««a.) Der Zoll-tarif voe i s'.i I , i In- ( ion 1 1 an tariff act, tndeutscher Ubersetzung. New York: E. Steigex <& co., [°18&4], wm, 58 pp. 12°. 8-255 10f HJ6086.A6 1894y Office of internal revenue. Annual report of the commissioner [with accompanying papers]* Washington, 1864-1908. 46 v. 8°. 9-35242 HJ10.R72 Decisions published by tin- Oilier of internal revenue to January, 1871. WasJtington: Government printing office, 1871. 137 pp. 8°. HJ10.H22 Decisions relative to the assessment <>f the income tax, pp. 59 61. Vermont. General assembly. House of representatives. Committet of ways and means. Taxation of income of United States bonds. Report of the Committee of ways and means of the House of representatives. 1865. Montpelier: Printed at the Freeman steam printing establish- ment, 1865. 8 pp. 8°. 7-33379 HJ4633.V5 Wallace, Robert M. Income and inheritance tax. Speech in the House of Representatives, December 19, 1907. (In Congressional record, 60th Cong., 1st sess., vol. 42, Appendix, pp. 10-11.) Jll.R5,v.42App. Washburn, Charles G. Income tax — Constitutional amendment. Speech in the House of Representatives. July 12, 1909. (In Congressional record, 61st Cong., 1st sess., vol. 44, Appendix, pp. 117-119.) Jll.R5,v.44App. Wells, David A. The communism of a ^criminating income-tax. Xorth American review, March, 1880, v. ISO: 286 946. AP2.N7.V.130 West, Henry Litchfield. Shall incomes be taxed I Forum, June, 1909, v. 41: 513 520. AP2.F8.v.4l Whitney, Edward B. The income tax and the Constitution. Harvard law review, Feb. 19( 9 ,96. Willson, Augustus E. The income tax amendment. Editorial r< vu w, Ft b. 1911, v. 4 : 142-156. AP2.E26,v.4 74475°-c— 11 2 104 LIBRARY OF CONGRESS Wisconsin. University. University extension division. Dept. of debating and public discussion. Income tax. Madison: The University, 1909. 8 pp. 12°. {Bulletin of the University of Wisconsin, serial no. 329: General series no. 194.) 10-30751 Z7161.W54 [no. 21] Woodburn, James Albert. Amending the Constitution. Independent, Dec. 30, 1909, v. 67: 1 497-150 U AP2.i53,v.67 "The new amendment is for the purpose of authorizing a graduated income tax." Young, LeGrand. [Income tax.] President's address. (In State bar association of Utah. Report, 1910. Salt Lake City [1910]. 8°. pp. 49-61.) THE INCOME TAX CASES DECIDED BY THE UNITED STATES SUPREME COURT OCTOBER TERM, 1894 893 Pollock v. Farmer*' Loan and Trual company 894 Hyde v. Continental Tru.-i company 915 Moore i>. Miller * Pollock, Charles, appellant. Transcript of record . . . Charles Pollock, appellant, vs. the Fanners' loan and trust com- pany et al. Appeal from the Circuit court of the United States for the southern district of New York. [Washington: Judd <£• Detweilei], 1895. 1 p. I., 17 pp. 8°. No. 893 in the Q. S. Supreme court. * Hyde, Lewis H. appellant. Transcript of record . . . Lewis II. Hyde, appellant, vs. the Continental trust co. of the city of New York et al. Appeal from the Circuit court of the United States for the southern district of New York. [ Washington: Judd <£ Detweiler], 1895. 1 p. I., 18 pp. 8°. No. 894 in the U. S. Supreme court. * Pollock, Charles, appellant. . . . Motion to advance. Joseph H. Choate, Clarence A. Seward, William D. Guthrie, Charles Steele, David Willcox, of counsel for appellants. [n. p., 1895] 11 pp. 8°. Nos. 893 and 894. * West, Max. ... The teachings of political economists defining direct and indirect taxes. Seward, Guthrie, Morawetz & Steele, solicitors for appellants. [n. p., 1895] 1 p.l., 38 pp. 8°. Nos. 893 and 894. Seward, Clarence Armstrong. . . . Extracts from the evidence proving the historic facts, from the general literature and from the authorities, bearing upon the question whether the words "direct tax" and "direel taxes," as used in the federal Constitution, embrace a tax on income-, or are lim- ited to a tax on land only. Seward, Guthrie, Morawetz & Steele, solicitors for appellants. [n. p., 1895] 1 p. I, 71 pp. 8°. Nos. 893 an. 1 894. 11-^335 HJ4654.1895.P32 ID". 106 LIBRARY OF CONGRESS Choate, Joseph Hodges. . . . Brief on behalf of appellants in sup- port of contention that the provisions as to income tax embodied in the Tariff act of August 28th, 1894, are unconstitutional. Joseph H. Choate, Clarence A. Seward, Benjamin H. Bristow, William D. Guthrie, David Willcox, Charles Steele, of counsel for appellants. [n. p., 1895} 1 j). I., 113 pp. 8°. Nos. 893 and 894. 11-6333-4 HJ4654.1895.P35 * U. S. Laws, statutes, etc. Income tax laws prior to act of August 28, 1894 . . . Seward, Guthrie, Morawetz & Steele. [n. p., 1895] 1 p. I, 69 pp. 8°. Act of Aug. C, 1861, July 1, 1862, Mar. 3, 1863; June 30, 1864, Mar. 3, 1865, Mar. 10, 1866, July 13, 1866, Mar. 2, 1867, July 14, 1870. Choate, Joseph Hodges. . . . Additional brief and argument for appellants on question of direct tax. Seward, Guthrie, Morawetz & Steele, solicitors for complainants. Joseph H. Choate, Chs. F. Southmayd, of counsel. [n. p., 1895] 42 pp. 8°. Nos. 893 and 894. 11-6333-4 HJ4654.1895.P36 Guthrie, William Dameron. Income tax cases . . . Opening argu- ment by W. D. Guthrie, on behalf of complainants, in support of the contention that the Income tax law of 1894 is unconstitutional. Washington, D. C, March 7th and 8th, 1895. Seward, Guthrie, Morawetz & Steele, solicitors for complainants. [Washington? 1895] 49 pp. 8°. Nos. 893 and 894. 11-6327 HJ4654.1895.P52 Seward, Clarence Armstrong. . . . Mr. Seward's argument upon the question whether the words "direct tax" and "direct taxes," as used in the federal Constitution, embrace a tax on incomes, or are limited to a tax on land only. N[ew] Y[ork]: Livingston Middleditch co. [1895] 1 p. I., 81 pp. 8°. Nos. 893 and 894. 11-6326 HJ4654.1895.P54 Choate, Joseph Hodges. . . . Closing argument, by Mr. Choate, on behalf of the appellants in support of the contention that the Income-tax law of 1894 is unconstitutional. March 12th and 13th, 1895. Washington, D. C: Judd <& Detweiler, printers [1895] 80 rp . 8°. Nos. 893 and 894. 11-6 HJ4654.1895.P56 INCOME TAX ('ASKS DBl IIM.D BY THE SUPREME COUM 107 * Turner, Herbert B. ... Argument on behalf of the appelta Herbert B. Turner, council for a p pell. [n. p., t895\ 4 pp. 8°. No. 89 * Jay, William. . . . Brief on behalf of appellees. Jay & Candler, solicitors for appellee. New York: Th Evening post job printing house, [i 1 p. I, 23 pp. 8°. No. 894. Carter, James Coolidge. ... Brief for the Continental trust com- pany of the city of New York, appellee. James < '. ( !arter, William C. Gulliver, of counsel for appelL N[ew] Y[orJc\: A. B. King [1896] 48 pp. 8°. U. S. Supreme court, no. 894. 11-6332 HJ4654.1895.P4 * ... [Some observations on what is called "Additional Brief."] James C.Carter, William C. Gulliver, of counsel for appellee. Washington: Judd & Detweiler, [1895] 23 pp. 8°. No. 894. U. S. Dept. of justice. . . . Brief on behalf of the United State-. [ Washington, Govt, print, off., 1895] 1 p. I., 99. pp. 8°. No. 893. Submitted "by leave of court ... on behalf of the United States, which is interested in the present controversy, although ool ... a party to the suit." Signed: Richard Olney, attorney general. Edward 15. 'Whitney, assistant attorney general. 1 1-6336-7 HJ4654.1895.P3 ... Oral argument of the. Hon. Richard Olney, attorney-general . [ Washington: Govt, print, off., 1895] 21 pp. 8°. Nos. 893, 894, and 915. 11-6328 HJ4654.1895.P5 * Carter, James C. ... Argument of James C. Garter for the appellees. New York: Albert B. King, 1895. 61 pp. 8°. No. 894. * U. S. Supreme court. . . . Opinion of the court, mid opinions of Justices Field. While and Harlan. [n. p.] 1895. 1 p.l, 151 pp. S°. Nos. 893 and 894. 108 LIBRARY OP CONGRESS Pollock, Charles, appellant. . . . Petition for rehearing by appel- lants. Joseph H. Choate, Clarence A. Seward [and others] of counsel for appellants. [n. p., 1895] 1 p. 1,7 pp. 8°. Nos. 893 and 894. 11-6324 HJ4654.1895.P6 * U. S. Dept. of justice. . . . On petition for rehearing, [by Richard Olney, attorney-general]. [ Washington: Govt, print, off., 1895] 3 pp. 8°. Nos. 893 and 894. Choate, Joseph Hodges. . . . Rehearing. Brief for appellants in support of contention that the provisions as to income tax embodied in the Tariff act of August 28, 1894, are unconstitutional . . . Joseph H. Choate, Clarence A. Seward, Benjamin H. Bristow, William D. Guthrie, David Willcox, Victor Morawetz, Charles Steele, of counsel for appellants. [n. p., 1895] 117 pp. 8°. Nos. 893 and 894. 11-6323 HJ4654.1895.P62 Guthrie, William Dameron. . . . Opening argument by Mr. W. D. Guthrie, on behalf of appellants. Washington, May 6, 1895. Washington, D. C: Judd cfc Detweiler, printers [1895] 70 pp. 8°. Nos. 893 and 894. 11-6321 HJ4654.1895.P66 * Choate, Joseph Hodges. . . . Rehearing. Closing argument by Mr. Choate . . . Seward, Guthrie, Morawetz & Steele, solicitors for complainants. [n. p.] 1895. 1 p. 1,84 pp. 8°. Nos. 893 and 894. * Seward, Clarence Armstrong. . . . Authorities on Stare decisis. Seward, Guthrie, Morawetz & Steele, solicitors for appel- lants. [n. p., 1895] 1 p.l.,18 pp. 8°. Nos. 893 and 894. U. S. Dept. of justice. . . . Brief for the United States on petition for rehearing. [Washington: Govt, print, off., 1895] 73 pp. 8°. No. 893. Signed: Richard Olney, nttorney-general. Edward B. Whitney, assistant attorney-general. 11-6322 HJ4654.1895.P64 INCOME TAX CASES DECIDED BY TI1K SUPREME OOUBT 109 U. S. Deft, of justice. ... Appendix bo Brief on Ixliulf of the I fnited States. [ Washington: Govt, print, off., 1895] 18 pp. 8°. No. 893. 11-ti: ;:'.'. HJ4654.1895.P31 * ... Historical argumenl upon meaning of wm "direct tax" and •'duly" in constitution. [By Richard Olnev, attorney-general. Edward B. Whitney, assistant attorney-general.] [ Washington: Govt, print, off., 1896] 1 p. I. ,91 pp. 8°. No. 893. Turgot, Anne Robert J., baron de VAulne. . . . Extracts from Turgot. < Submitted by the United States in nos. 893 and 894. > [ Washington: Govt, print, off., 1895] lp.l.,5 pp. 8°. 11-6343 HJ4654.1895.P33 U. S. Dept. of justice. ... Argument of Edward B. Whitney. assistant attorney general, on behalf of the United States upon the uniformity question. [ Washington: Govt, print, off., 1895] 11 pp. 8°. Nos. 893 and 894. 11-6331 HJ4654.1895.P43 ... Rehearing. Oral argument of Hon. Richard Olnev, attorney-general. [Washington: Govt, print, off., 1895] 19pp. 8°. Nos. 893 and 894. 11-6320 HJ4654.1895.P68 Supreme court. ... Re-hearing. Opinion of the court by Mr. Chief Justice Fuller... Dissenting opinion by Mr. Justice Harlan [and others] [n. p.. 1895?] 76 pp. 8°. Nos. 893 and 894. Dissenting opinions by Justices Harlan, Brown, Jackson, and White. 11-6319 HJ4654.1895.P75 * Moore, John G., appellant. Transcript of record... John (i. Moore, appellant, vs. Joseph S. Miller, commissioner <»i internal revenue. Appeal From the ( ourl of appeals of the District of Columbia. [Washington: Judd <& DetweUer], 1895. Upp. 8°. No. 915. 110 LIBRARY OF CONGRESS Shellabarger, Samuel. ... Brief for appellant. By Samuel Shella- barger and Jeremiah M. Wilson, solicitors for appellant. George F. Edmunds, of counsel. [ Washington]: Press of McGill & Wallace [1895] 58 pp. 8°. No. 915. 11-6330 HJ4654.1895.P44 * Moore, John G., appellant. . . . [Petition for rehearing, Samuel Shellabarger, Jeremiah M. Wilson, attorneys for John G. Moore.] [n. p., 1895] 4 pp. 8°. No. 915. * Shellabarger, Samuel. . . . Brief for appellant, John G. Moore, in no. 915 ... By Samuel Shellabarger and Jeremiah M. Wilson, attorneys for Moore. George F. Edmunds, of counsel. Washington: McGill & Wallace, [1895] 25 pp. 8°. No. 915. * Edmunds, George F. ... Stenographic report of the oral argu- ment of George F. Edmunds, of counsel for the appellant. Mar. 11th, 1895. Philadelphia: Allen, Lane <& Scott, [1895] 33 pp. 8°. No. 915. * U. S. Dept. of justice. . . . Brief for defendant in error. [Washington: Govt, print, off., 1895] 10 pp. 8°. No. 915. Signed: Richard Olney, attorney-general. Edward B. Whitney, asst. attorney-general. . . . Reply to brief filed on behalf of John G. Moore. [ Washington: Govt, print, off., 1895] 3 pp. 8°. Nos. 893-894. Signed: Richard Olney, attorney-general. Edward B. Whitney, assistant attorney-general. 11-6329 HJ4654.1895.P46 The titles starred * are not in the Library of Congress at present. They may be found in the Library of the Supreme Court, bound together in a volume having the title: The Income tax cases. Supreme Court of the United States, October term, 1894. Records, briefs, arguments and opinions. INCOME TAXATION: GENERAL Bastable, Charles Francis. Public finance. 3d <• ten. III. Schlusswort. I'.iMiographies under some of tin* subheadii Ingenbleek, Jules. Impots direct- el indirecta Bin: le revenu; la contribution personnelle en Belgique, I'Einkommen Steuei en Prusse, l'income-tax en Angleterre. Bruxelles: Misch cO Tltron; [etc., etc.] 1908. pp. Tables. Diagrams. 8°. (Institute Soifoay. Travaux d\ VInstitut de sociologie. Etudes societies [.£]) " Ouvrages consults " : pp. 1-20. 10-15082 HJ4629.I6 Kennan, Kossuth Kent. Income taxation: methods ami results in various countries. Milwaukee, Wis.: Burduh <.(■ .1//.//, 1910. (6). pp. Tables. 8°. Bibliography of books and magazine an ides consulted and cited: pp. [336]-342. 10-29110 HJ4629.K3 Contents. — Chap. I. Definitions; II. Australasia; III. Austria, Belgium, British Columbia. Canada, Cape of Good Hope, Den- mark; IV. England; V. France; VI, VII. Germany; VIII. Greece, Hawaii, Holland, Hungary, India, Italy; IX. Japan, Leeward Islands, Luxemburg, Norway, Panama, Philippii Russia; X. St. Vincent, SeyscheHee, Spain, Sweden, Switzer- land; XI-XIV. United States; XV. Summary. Koppe, H. Xeuere finanzwissenschaftliche Literatur. (Pirekto Besteuerunjr, Finanzver\valtunu r uml Staatschulden.) KritiscJie Blaetter fuer die s! ',■''■'>. kbi.E4,v.18 Anomalies of income-tax collection. Chambers'* journal, May, 1907, v. 84: 321 -■■ AP4.C45,v.84 Army finance and income-tax. Economist (London), Dec. 7, 1907, v. 66: .'! 28 .'/ .'•'<. HGll.E2,v.65 [Avebury,] John Lubbock, 1st baron. The income tax in England. North American review, lub. 1S94, v. IS AP2.N7,v.l58 Bastable, C. V. The budget of 1907 considered with BpeciaJ refer- ence to the income tax. Economic journal, June, 1907, v. 17: 165-170. hbi.E3,v.17 Berry, Jabez. Index to income tax acts: being a complete guide to the statutes relating to income tax, from the Income tax act, 1842 to the Finance (1909-10) act, 1910. London: Butterworth cfb co., 1910. xari, 376 pp. S°. 10-25390 HJ4707.A3 1910 Booth, Rev. Dr. On the principles of an income tax. Royal statistical society . Journal, Dec. 1860, v. HAl.R8,v.23 Bower, E. E. N. Income tax in the United Kingdom. (In Palgrave, R. II. Inglis. Dictionary of political economy, vol I .p. 375-378. London, 1900. 8°.) HB61.P17 See also Appendix, pp. 747-750. Bowley, Arthur L. The insufficiency of official statistics. Nineteenth century and after, May, 1910, v. I AP4.N7.V.67 A review of W. II. Mallock's article on "The possibilities "f an income-tax according to the Bcheme of Pit Discusses "the question whether existing statist] show adequately the extenl of the national income and its distri- bution among individuals or classi The Budget. Bankers' magazine {London), Apr /> 9, v. 87: ■'■''. HG1503.B2.V.87 113 114 LIBRARY OF CONGRESS Carter, Roger N. Foreign profits and dividends as affecting saving in income tax. Financial review of reviews, Sept. 1910, v. 7: 22-29. HGll.F7,v.7 The simplex guide to income tax : its assessment and repay- ment. London: Gee & co., 1908. 64 pp. 8°. 9-14079 HJ4707.C3 Chapman, Alfred. Income tax: how to get it refunded. Instruc- tions for assessment and appeal and for obtaining from the inland revenue repayment of income tax deducted from government pay and pension, annuities, coupons, dividends, rent, interest, etc., by government paymasters, Bank of England, bankers, secretaries of companies, tenants, mortgagors, etc., when the income does not exceed £700. 17th ed. London: E. Wilson <£ co., 1901-02. 60 pp. 12°. {Wil- son's useful handy boohs) 2-9274 HJ4707.C5 Chiozza Money, Leo George. Mr. Asquith's opportunity: towards a just income tax. Independent review, Mar. 1907, v. 12: 260-268. AP4.l4,v.l2 Mr. Lloyd-George's opportunity — and responsibility. Albany review, May, 1908, v. 3: 150-157. AP4.i4,v.3 The possibilities of an income tax according to the scheme of Pitt. A reply. Nineteenth century and after, May, 1910, v. 67: 946-956. AP4.N7,v.67 Deighton, Thomas Howard, F. W. Stephens and F. Lodge Rosser. A handy guide for income tax payers. London: C. A. Pearson, ltd., 1908. 66 pp. 12°. 8-34216 HJ4707.D4 Dowell, Stephen. The acts relating to the income tax, by the late Stephen Dowell, m. a. 6th ed. Rev., altered, and con- siderably enl., with complete notes, cross references, sum- maries of statutory provisions, decisions and sections on crown law and procedure affecting the revenue. London: Butterworth & co., 1908. Ixxxviii, 674, 57, 0) PP- 8°. 8-7613 Escarra, Edouard. La reforme de 1' Income tax. Revue de science et de legislation financieres , Apr. -June, 1908, v. 6: 161-194. HGll.F7,v.7 [NCOME TAXATION: GEEA3 BBITAIB ] ] ."> Escarra, Edouard. Lea modifications apporteee a ['Income tax par le finance act de L909 L910. lievue de aciena et de legislation firumcitrt . Oet.-Nov. Dee., 1910, r. 8: ■->>!> 569. Forward, C. All about income tax, bouse duty, A land tea Being a plain, practical guide to taxpayers od assessments, ap- peals, reductions & repayments, with examples of the official forms correctly filled. 9th ed. London: Ward, Lock p. Forms. 12°. [ Ward, Lock db co J 8 series of useful booh II WMiS HJ4707.F7 Fry, Thomas Ilallett. Income tax an.l savir Financial review of review, July, 1910, ,-. 7: 6-18. The income tax incubus and the budget. London: II. Cox, 1909. xii, 102 pp. 12°. 0-25 1 1 7 HJ4707.F86 Income tax, its return, assessment, and recovery. London: E. Wilson, 1909. xviii, '.',■'> pp. 8°. 11-6967 HJ4707.F863 Godard, J. G. Graduated taxation. Economic review, Jan., 1895, v. 5: 39-61. hbi.E4,v.5 Great Britain. Courts. Reports of tax cases, v. 1-1. L87S L8S 1898-1903. Reported and printed tor official use under the directions of the Board of inland revenue. [London: Printed for II. M. Stationery off., by Darling it- son, ltd.] 1884-1904. 4v. Plates. Plans. 8°. Vol. 1 has title: Reports of tax cases under il " Vict. cap. 16. and under the Taxes management act. Issued in pans, each part having separate i title n "Reports of exchequer cases in Gre I Britain relating to income tax and inhabited house duties," later "Rep 10- L9104t Inland revenue dept. Income tax. Return "of the annual value of property assessed in 1881 to income tax under schedule C . . . " [London, 1882.] 4v. Tables. F°. ([Parliament. II. ■ Reports and papers]) Wiih lssO si arc bound the following: Income tax Return . . . under schedules A, I'., and Dofthegi luntofprop profits . 1 . . . L880-81 . . (Gt. Brit. Inland i dept.) — Public income and expenditure . . . Analysed account . . . for year ending 31s1 March L882 Gt. Bril Ti ury) — Public income and expenditu c ended 31st M l^sJ . . . together with the balances in the Exchi |uer . . . Brit. Treasury) 8-6541f HJ4707.A2 1882 11Q LIBRARY OF CONGRESS Great Britain. Laws, statutes, etc. The law relating to income tax, with the statutes, forms, and decided cases in the courts of England, Scotland, and Ireland. By Arthur Robinson. 2ded. London: Stevens and sons, 1908. Ivi, 543 pp. 8°. Laws, statutes, etc., 1901-1910 {Edward vn) Liquor licence duties, death duties, income tax, stamps, customs and excise under parts n. to viii. of the Finance (1909-10) act, 1910, with explanatory notes and references, rules and regulations, and the text of the more important statutory provisions referred to, by J. Wylie. London: Jordan & sons, limited, 1910. xvi, 336 pp. 12°? "Income tax," pp. 167-198. 11-2173 HJ5118.A55 1910 Parliament. House of commons. Select committee on in- come tax. Report from the Select committee on income tax; together with the proceedings of the committee, minutes of evidence, and an appendix [Index and digest of evidence]. London: Printed for H. M. Stationery off., by Wyman and sons, limited, 1906. L, 306 pp. F°. ([Gt. Brit. Par- liament, 1906. H. of C. Reports and papers] 365) 7-15733 HJ4707.A2 1906 Treasury chambers. Finance bill (charges on property). Return " showing the amount of public charges leviable in respect of property having a capital value of 100 £., 10,000 £., 100,000 £., and 1,000,000 £., respectively . . . " Ordered, by the House of Commons, to be printed, 3 November 1909. [London, 1909.] 8 pp. F°. (Great Britain. Parliament. Sessional papers, 1909. 305.) J301.K6 1909 Gives the charges in regard to the Income tax. Ham's inland revenue year-book, 1909. A book of general refer- ence and of special information on the revenue & licensing laws, income tax & death duties . . . prepared from official records, and published by special permission of the Hon. commissioners of inland revenue; ed. by E. Grant Hooper and E. A. Dyson. London: E. Wilson & co., 1909. 408, 18, 72, 156 pp. 12°. HJ5118.H3Rei. INCOME TAXATION : (,l;i.\i BEITAIB 117 Harrison, Edward R. An index to the official reports of income tax cases. London: Butterworth & co., 1907. a pp. S°. "The cases indexed are tho e contained in the first four volun* the Reports of im-ome ee [printed under the directioi the Board of inland revenue] and pan i ton in I i I the fifth volume." 8-18318 Hertz, Williolm G. Die Besteuerung der Auslander in der englischen Einkommen-Steuer. Stuttgart und Berlin: J. G. Cotta'scTu BucTihandfoing Naehr folger, 1910. x, 100 pp. 8°. {Munchener volkawirt- schaftliche Studien; hrsg. von L. Brentano wnd W. Lota. 99. StiicJc) "Literatur": pp. 99-100. 10-22130 HJ4708.A5H5 Hicks-Beach, Michael H. Mr. Asquith's budgel . Financial review of reviews, May, 1907, v. 3: 8-17. HGll.F7,v.3 Hobson, J. A. A new era of taxation. International, Feb. 1909, v. 4- 154-160. AP4.l5,v.4 / Income-tax assessment puzzles. Economist {London), June 13, 1908, v. 66: 1881-1882. HGll.E2,v.66 Income-tax avoidance. Chambers's journal, Oct. 1910, v. 13: 660-662. AP4.C45,v.l3 Inhulsen, C. H. P. Die Einkommensteuer in Grossbritannien und Irland. (In Ilandworterbuch der Staatswissenschaft. 1 1 r.~_r. von J. I 3. Aufl., vol. 3, pp. 734-741. Jena, 1909. 4°.) H45.H22,v.3 Latter, A. M. Some criticisms on the collection of income tax. Fortnlqldhi review, Mar. 1911, v. S9: 44---'r~' -'■ AP4.F7.V.89 Leake, P. D. Income tax and depreciation. Economic journal, June, 1909, v. 19: 293-299. HBl.E3,v.i9 Leeming, F. B. Income-tax; how to make the return and prepare accounts in support; how to recover excess paid, or ob- tain reduction; with appendix of settled cases. London: E. 'Wilson, 1910. xii, 111 pp. ti 11-6965 HJ4707.L4 118 LIBRARY OF CONGRESS Lowenfeld, Henry. Don't pay income tax on your savings — you can legally exempt them. Financial review of reviews, June, 1910, v. 7: 5-14- HGll.F7,v.7 McCrae, George. The evolution of the income tax. Nineteenth century and after, Jan. 1907, v. 61: 56-67. AP4.N7,v.61 Mallock, "W. H. The possibilities of an income-tax according to the scheme of Pitt. Nineteenth century and after, Mar. 1910, v. 67: 468-486. AP4.N7,v.67 The Movement in England toward a graduated income tax. American monthly review of reviews, June, 1906, v. 33: 736-737. AP2.R4,v.33 The New income-tax basis. Symposium of opinions from our readers. Financial review of reviews, Feb. 1907, v. 3: 3-13. HGll.F7,v.3 Palgrave, Sir Robert Harry Inglis. ''The influence of the taxation of capital upon the welfare of a country." Bankers' magazine {London) Dec. 1909, v. 88: 723-733; Feb. 1910, v. 89: 213-228. HG1503.B2,v.88,89 Pepper, Charles M. Great Britain's income tax. Voter, v. 7, June, 1909: 31-37. JKl.V6,v.7 Income taxes abroad. United Kingdom. United States Consular reports, June, 1909, no. 3J+5: 209-216. HCl.R2,no.345 La Possibilite d'etablir mi Income-tax gradue. France. Ministere des finances. Bulletin de statistique et de legislation comparee, Dec. 1906, v. 60: 778-780. HJ103.B7,v.60 Pratt, John Tidd. Pratt and Redman's income tax law, being an analysis of the income tax acts, with decisions there- under, cases of illustration, and explanatory notes. 8th ed. By Joseph Haworth Redman. London: Butterworth & co. [etc.] 1910. xxxix, (1), 298, 43, (1) pp. 12°. 11-6966 HJ4707.P85 Raffalovich, Arthur. Rapport de la commission parlementaire sur 1' Income tax. Journal des economistes, Mar. 15, 1907, 6. ser., 1. 13: 435-44%- HB3.J8,6.ser.t.l3 INCO.MI. TAXATION: '.1:1. A I BBTTAIB 119 RafTety, Frank Walter, and W. II. Cartwrighl Sharp. The nation's income, an outline of national and local taxation. London: T. Murby a meeting of the commercia] communit Glasgow, Sept. 10th, L909 11-5976 HJ1023.R7 Sargant, William Lucas. An undiscriniinating income tax recon- sidered. Royal statistical society . Journal, S< pt. ISO'J, v. HAl.R8,v.25 Some observations on the fallacy of the Warburton argu- ment in favour of an ^discriminating income tax. Royal statistical society. Journal, June, lS61,v.2/ f : 21 HAl.R8,v.24 Scott, A. MacCallum. The income tax. International, Apr. 1909, v. 5: 20-26. AP4.l5,v.5 Smith, H. Harper. Concerning income tax ami house duty: some hints and suggestions. London: Simplcin, Marshall, Hamilton, Kent, <(• eo., lid.; [etc., etc.] 1 90S. (6), 52 pp. 12°. HJ4707.S6 9-14474 Smith, Robert H. Distribution of income in Great Britain and incidence of income tax. Quarterly journal of tonmiiiics, Feb. 1911. v. 25: 216-888. HB1.Q3.V.25 Spicer, Ernest Evan, and Ernest C. Pegler. Income tax in relation to accounts. 2d ed. (rev. and enl.) London: If. F. Lynch & co., 1910. iv, 820, («) pp. 8°. 10-24533 HJ4707.S65 Stamp, J. C. Economic aspects of income tax change. Economic review, Oct. i~>. 1909, v. 19: £10 hbi.e-i.v.h* Wasting assets ami income tax. Economic journa I, Mar. 19J0, V. 20: 107-118. HBl.E3,v.20 Taylor, Benjamin. The income tax. Fortn hi Idly review, May, 1907, /<. s. v. 81: 807-81 AP4.F7.n.s.v.81 74475°-c— 11 3 120 LIBRARY OF CONGRESS Taylor, Benjamin. The income tax. Quarterly review, Apr. 1907, v. 206: 331-853. HBl.Q3,v.206 United States. Dept. of commerce and labor. Income and inher- itance taxes. Letter from the acting secretary of com- merce and labor, transmitting the report of special agent Charles M. Pepper on the laws of Great Britain as to income and inheritance taxes. [Washington: Govt, print, off., 1909.] 13 pp. 8°. (61st Cong., 1st sess. House. Doc. 34) HJ4707.A5 1909a Issued also as Senate doc. 52, 61st Cong., 1st sess. 9-35557-8 HJ4707.A5 1909 Villiers, Brougham. A fiscal policy for labour. Independent review, Nov. 1906, v. 11: 192-203. AP4.l4,v.ll Discusses inheritance and income tax proposals. Whittaker, Sir Thomas P. The new income-tax basis: as recom- mended by the Select committee to the House of commons. Financial review of reviews, Jan. 1907, v. 3: 11-20. HGll.F7,v.3 Williams, W. M. J. The king's revenue; being a handbook to the taxes and the public revenue. London: P. S. King & son, 1908. xvi, 221pp. Tables. 8°. "The income tax:" pp. 154-190. 9-9570 HJ2619.W6 A poor man's budget. Fortnightly review, Mar. 1, 1894, n. s., v. 55: 306-324- AP4.F7,n.s.v.55 On the income and inheritance tax. The possibilities of an income tax. Nineteenth century and after, July, 1910, v. 68: 161-174- AP4.N7,v.68 Withers, George. Vanishing capital and expanding income tax. Financial review of reviews, July, 1907, v. 3: 3-10. HGll.F7,v.3 Young, Allyn A. Mr. Mallock as statistician and British income statistics. Quarterly journal of economics, Feb. 1911, v. 25: 376-386. HBl.Q3,v.25 INCOME TAXATION: PRANCE Allix, Edgard. Chronique budg6taire el fiscale: le budget de l'" 7 les impdts nouveaux: le projet d'impoi surlei 11. Revue d' economic politique, Apr. 19ft . v. .'/.• HE 21 I,o projel d'impdl sur le revenu i>/. Sept. 19 16. HB3.R4.v21 Aupetit, A. La vie financiere: Le projel d'impdl sur L< au depose en France. Revue economique international i , July 15-20, 19 v. 3: 169-183. HB3.R5i907,v.3 Barbey, G. The income tax bill as affecting foreigners in Frai lecture given at the Washington palace, on May L2th, 1909. Paris: Bishop & Garrett, printers, 1909. 2s pp. Ittustratu 8°. 10-11056 HJ471T.A5B3 Beauregard, Paul. L'impot sur le revenu. Le Monde economique, Feb. 9, 1907, v. 17: 161- 162. HB3.M7_v.17 Bonnet, Victor. La question des impots. I. L'imp61 progressdf. Revue des deux mondes, Nov. 15, 1877, Sd per., AP20.R3,3dper.v.24 Bouchard, J. M. Suite de la discussion dn projel el dea propositi) de loi concernant l'impot sur le revenu. Revue de science et de legislation fnancii n 8, Jan .- Mar. 1909, v. 7: 85-10.1. See also Revillon, A. and Rivet, R. and J. M. Bouchard. Bouchard, J. M., and Louis Blanc. Impot sur le revenu. Revue de science et de legislation finant in, .«. Oct.- Dec., 1 v. 7: 613-640. I. Projet de loi relatif a I'impdt mir le revenu. Texte t la Chambre des deputes.— II. Rapport <* u- ments parlementaires, 1908, Annexe no. 1591, pp, ■!».) J341.L4,1908 4. Rapport supplemental™ . . . [ei L-6. annexe] par Rene Renoult. 29 mai 1908. (In France. Assemblee nationale. Chambre des deputes. D ments parlementaires, 1908, Annexe no. 1730, pp. 415—416; ; 497; 501; 513-516; 565; 689; 963.) J341.L4 1908 5. Rapport supplement aiiv . . . par Rene* Renoult. 25 novembre 1908. (In France. Assemblee nationale. Chambre des deputes. Docu- ments parlementaires, 1908, Annexe no. 2127, pp. 100-110.) J341.L4 1908 6. Rapport supplementaire . . . par Rene* Renoult. 14 Janvier 1909. (In France. Assemblee nationale. Chambre des deputes. Docu- ments parlementaires, 1909, Annext- no. 2232, pp. 17 S J341.L4 1909 Texts of the proposed laws (April 12, L900) in France. Chambre des di''pu tiV. Documents juirliiiientaires, 1900, Annexe no. I pp. 1094-1108; (June 10, 1902) in Sam* . L902, Annexi . pp. 472-476; (January 1"), 1901 Annexe ] 7 11; (June 14, 1903) in Same, 190:;. Annexe do. 991, pp. I (June 16, 1903) in Same, 1904, Annexe no. 1012 (annexe) pp 993; (May 26, 1904) in 6 , L904, Annexe □ (July 2, 1906) in Same, L906, Ann< v do. L70, pp ruly 5, 1906) in Same, 1906, Annexe do. 204, pp ruly 12, 1906) in Same, 1906, Annexe do. 281, pp. L816 L818 1906) in Same, 1906, Annexe do. 31 '. page L837; l • : J) m Same, 1907, Annexe do. 737, pp. 1 L9; (June ! 1907, Annexe do. 1129, p] H l. * Ordered. 124 LIBRARY OF CONGRESS France. Assemblee nationale. Senat. Pro jet de loi adopte par la Chambre des deputes, portant suppression des contri- butions directes et etablissement d'un impot general sur les revenus et d'un impot eomplementaire sur Pensemble du revenu, presente . . . par J. Caillaux. 16 mars 1909. (In France. Assemblee nationale. Senat. Documents parlemen- taires, 1909, Annexe no. 66, pp. 17-23.) J341.L3 1909 Gauthier, Armand Elzear. La reforme fiscale par l'impot sur le revenu. Paris: F. Alcan, 1008. (4), SIfi pp. Tables. 12°. 9-31053 HJ4716.G3 Geraud-Bastet. Une transformation sociale: M r Caillaux et l'impot sur le revenu expliques. Paris: J. Tallandier, [1900]. (4), Hi, 270, (1) pp. Plates. Portraits. Facsimiles. 12°. 10-16330 HJ4716.G4 Gide, Charles. Le projet d'impot sur le revenu en France. Blatter fur vergleichende Rechtswissenschaft und Volkswirt- scliaftsleTire, Apr. 1007, v. 3, col. 1-9. Girault, M. L. The new French income tax. Harper's weekly, v. 52, June 6, 1008: 32. AP2.H28,v.52 Gros, Gaston. L'impot sur le revenu; essai d'economie financiere, preface de Rene Renoult. Paris: L. Larose cfc L. Tenin, 1007. vii, 585 pp. Tables. Diagrams. 8°. 8-19742 HJ4716.G8 Griinwald, Paul. Das franzosische Einkommensteuerprojekt. Zeitschriftfur VoTkswirtscliaft, Sozialpolitik und Verwaltung, 1008, v. 17: 369-374. HB5.Z5,v.l7 Haristoy, Just. L'impot sur le revenu. Paris: F. Alcan, 1910. vii, 881 pp. 8°. 10-22170 . HJ4716.H3 L'impot sur le revenu. /i'tvue internationale du commerce, de Vindustrie et de la banque, Dec. 31, 1900, 11. annee: 715-736. HF15.R4,v.ll Heckel, von. Die Einkommensteuer (-Projekte) in Frankreich. (In Handworterbuch der Staatswissenschaft. Hrsg. von J. Conrad, 3. Aufl., vol. 3, pp. 741-743. Jena, 1909. 4°.) H45.H22,v.3 Henricet, J. G. L'impot sur le revenu et la justice gratuite. Journal des economistes, Oct. 15, 1008, 6. ser., v. 20: 18-32. HB3.J8,6.ser.v.20 INCOME TAX a I [OH: I BAN* i. ] 25 Henricet, J. G. Les in utiles complications de L'impft sur le revenu. Journal drs t'rmioiiii,s(e8,Ju7U 16, 1909,6. 8&r. v. .':. HB3.J8,«.h*-i.v.22 Huart, Albin. !><•> caracteres g6neraux du projel d'impoi sur le revenu. Le Mondi economique, Sept. /^ Nov. 18, 19 19: 11 1198; I .'.'.' 122^; t286 1291; 1S2S 1S26; I 151; 1888-1886; l \18 I \ 21; 1 1 . hb3.mt.. Hubert-Valleroux. L'impdt sur le revenu: Prance el l'6trang< La Reforme sociale, Apr. 10, May I. 19 i 676-696. H3.R3.v53 Impot sur le revenu. Note du gouvernement, en reponse au rapport Aimond relatif au deficit de La reiorme. Iievue de science et de Ugislationjlnanci&res, Jan.- Feb.- Mar., 1910, v. 8: 109-117. L'Impot sur le revenu. Projel de loi portanl suppression contributions directes et 6tablissemen1 d'un impot general sur los revenus et d'un impdt complementaire sur V ensemble du revenu. Vote par La Chambre des Deputes le 9 mars 1909. Reviie internationale du commerce, d( Vindustru et >9. ap2.L58_v.34 Income taxes. France. United States Consular reports, June, 1 HCl.R2.no. 345 Lalouvet, T. Ou ensont, aiisenat, les proj< tsd'impOl sur le revenu? LaReformt iconomique, Mar. 24, 1911, v. 20: HB3.R3,v.20 126 LIBRARY OF CONGRESS Lavergne, A. de. Le projet d'impot sur le revenu en France. La Revue generate, May, June, 1909, v. 89: 693-710; 822-837. AP22.R5,v.89 Lavergne, A. de, and L. Paul Henry. Le projet d'impot sur le revenu. Revue d'economie politique, Nov -Bee, 1910, v. 24: 802-818; Jan -Feb., 1911, v. 25: Jf.7-80. HB3.R4,v.24,25 Leroy-Beaulieu, Paul. La discussion de l'impdt sur le revenu a la Chambre. L' Economiste francais, Juhj 6, 20, 1907, v. 35: 1-3; 77-79. HB3.E3,v.35 Les impositions communales et departementales et l'impot sur le revenu. V Economiste francais, Apr. 17, 1909, v. 37: 557-559. HB3.E3,v.37 L'impot sur le revenu a, la Chambre. L' Economiste francais, Feb. 8, 15, 22, 1908, v. 36: 181-183; 217-219; 233-235. HB3.E3,v.36 L'impot sur le revenu au Senat. L' Economiste francais, Apr. 10, 1909, v. 37: 517-519. HB3.E3,v.37 Le milieu politique et social et l'impot general sur le revenu. L' Economiste francais, Feb. 9, 1907, v. 35: 188-190. HB3.E3,v.35 Le projet d'impot general sur le revenu. L' Economiste francais, Feb. 16, 23, 1907, v. 35: 217-220; 257-259. HB3.E3,v.35 Le projet d'impot personnel et progressif sur le revenu et le droit fiscal moderne. Revue des deux mondes, May, 1907 , 5. per. t. 39: 314-350. AP20.R3,5.per.t.39 Le re tour a, la discussion de l'impot personnel et progressif sur le revenu . L' Economiste francais, Jan. 23, 30, Feb. 6, 1909, v. 37: 109- 111; 149-151; 185-187. HB3.E3,v.37 Les sophismes de M. Caillaux sur la repartition des impots. L' Economiste francais, Mar. 13, 1909, v. 37: 365-368. HB3.E3,v.37 INCOMI. taxation: m:\N< I. 127 Nouvion, Georges de. ( lauseries du Tillage Bur L'impot but le revenu. litvue international du commerce, . ap30.gs. Stechele, Johann. Der bayerische Einkommensti nt- Wllll'. Annul, a dea Deutsche* Reich*, 19 i .. K)l. HAJL6,t.41 Die 1. Lesimg dea bayer. Einkommensteue: ' nt- wurfes. Anndlen des Dfutsc/n n Reichs, 1909, v. .',!: H5.A' Steinitzer, Erwin. Die Entwicklung zur Einkommensteuer in Bayern, ein nnanzwisseiischaftticher Fuhrer durch n income tax. iNcc., in certain foreign countries . . . Presented to both Houses of Parliament by command of His Majesty. London: Printed for H. M. stationery office, by Harrison and sons, [1909]. 2vols.ini. F°. {Great Britain. Parlia- ment. Papers by command Cd. "The law regarding income tax in Germany and more particularly Prussia, by Sir Francis Oppenheimer,' ' pp. - tion in Germany," pp. ">1-G0. 9-27304 HJ4165.T3 Vogel, Emanuel Hugo. Die th.eoretisch.en Grundlagen der Ver- mogensbesitzsteuer im Systeme der Ertrags- und Km- kommensbesteuerung. Finam-Archiv, 1910, v. 27: 81-174. HJ106J4,yJ*7 Wampach, Gaspard. L'impdl sur le revenu en Allemagne Pans: G. Cadet, [1907]. 810 pp. 1J°. 8-19219 HJ4719.W3 Washburn, Albert H. The new Prussian inc.. m< • tax. United States Consular reports, Jan. t89 41, HO. 1 149-152. HC1.R2.t41 White, Andrew D. Prussian income tax. United States Consular reports. May, 1902, o. 113-114. HCl.R2.v-69 134 LIBRARY OF CONGRESS Wolf, Julius. Die Reichsfinanzreform und ihr Zusammenhang mit Deutschlands Volks- und Weltwirtschaft. Leipzig: C. L. Hirsclifeld, 1909. xii, 177 pp. 8°. 9-24480 HJ1119.W7 Zeller. Das Grossh. Hessische Gesetz tiber die allgemeine Einkom- mensteuer. Jaltrhiiclier fur Nationalokonomie und StatistiJc, 1896, 3d ser., V. 11: 587-594- HB.5.J3 3 3dser.vll INCOME TAXATION: AUSTRIA Austria. Finanz-ministerium. Beitr&ge zui Statistik der Peroon- aleinkommensteuer in den Jahren L898 bia 1902. [nabe- sondere: Quellen und Hdhedea Einkommena oach I schlecht und Beruf dea Cenaiten. Wien: Kaiserlicli-konigliclie Hqf-und StaaUdruckt clxxxi, 467 pp. F°. 9-17735f HJ4712.A5 1902 Same. 1903 bis 1907. Wien: Kaiserlich-konigliclie Hqf-und Staatsdruckerei, 19 2vols.ini. F°. 9-30823 HJ4712.A2 1907 Dewavrin, Maurice and Nicolas Fekete. Lu reiorme dea impdte directs en Hongrie. Revue politique etparlerru ntain . Dec. 1", 1909, o. 62: H3.R4.v62 L'Impot sur le revenu et I'impdt sur Lea traitementa dea fonc- tionnaires de 1902 a 1905 en Autriche. France. Ministere des finances. Hull' tin dt statistiqui et de legislation compart* . Apr., 1907, v. 61: HJ103B7,v.61 Kolmer, Dr. Autriche. Revue politique et purl < rm ntain . Feb. 1". 19U Imput ^ur le revenu: p. 429 el seq. H3.R4,v.63 Leiter, Friedrich. Die Ergebniaae der Einkommenateueretatiatik in Osterreich. Wien und Leipzig: W. BraumMer, 1907. '■ ■■ 160 pp. Tables. 8°. 8-9980 HJ4712.L5 Die Verteilung dea Einkommena in Oaterreich. Wim und Ltipzig: W. Braumffler, t907. A statistical statement, based on (he Austrian bacon* IS-.IS 1*101. HB198.L5 74475°-c— 11 1 136 LIBRARY OF CONGRESS Lesigang, von. Die Einkommensteuer in Oesterreich. (In Handworterbuch der Staatswissenschaft. Hrsg. von J. Conrad 3. Aufl., vol. 3, pp. 728-734. Jena, 1909. 4°.) H45.H22,y.3 Literatur, p. 734. Marce, Victor. Etude sur l'impot sur le revenu en Autriche. Societe de legislation comparee. Bulletin, Mar., 1907, v. 38: 156-201. INCOME TAXATION: OTHER COl MTRI1 3 hi \\l \i:k Denmark. Statens statistisl, bureau. AnssBtteteeroe til indkom •- og formueskntton i akatteaarel 1908 09; Let imj d'6tat sur le revenu ct but la fortune 1908 09. Kobenliavn: Bianco Lunos bogtrykJeeri, 1909. (.',<, 60 pp. 5°. (Statistiske meddtltlst r, .',. /,//,/., /»/. 29: II.) HA1473.B NETIIERLA \l>- Pierson, N. G. The income-tax in Holland. Economic journal, Sept. 1.907, v. 17: ^17-422. hbi.E3,v.17 Segers, C. O. Die Einkommensteuer in Niederl&ndisch-IndieiL Finanz-Archiv, 1909, v. 26: SO4S4I. hjio5.F4,v.26 Text of "Einkommensteuer. Vom. 30. Mar/. L908", i (4L SWITZERLAND Bullock, Charles J. The general property tax in Switzerland. (In International conference on state and local tazatioii, 4th, Mil- waukee, 1910. State and local taxation. Columbus, 1911. pp. 53-84.) HJ2240.I6 1910 Reichesberg, N. Die Einkommensteuer in der Schweiz. (In Handworterbuch dor Staat>'\vi.<.-<.'nM'hal"i Hr-'_ r . \"ii J. Conrad, 3. Aufl., vol. 3, pp. 753-760. Jena, 1909. 4°.) H45.H22,v.3 Literatur, p. 760. Steiger, J. Steuern. (In Reichesberg, N. Handworterbuch der Schweuerischeu Votta- wirtschaft, Sozialpolitik und Verwaltung, vol. 3, pp Bern, 1909. 8°.) HC396.R35,v.3 ITALY Beaufond, A. L. R. L'impotsurles revenue de la richeese mobiliere en Italie. Paris: F. Pichon et Durand-Auzias, 19<>t>. (<>), 160 pp. Tables. 8°. "Bibliographic": 3d prelim, leaf. 7-9573 HJ4728.P2 138 LIBRARY OF CONGRESS Eheberg, von. Die Einkommensteuer in Italien. (In Handworterbuch der Staatswissenschaft. Hrsg. von J. Conrad, 3. Aufl., vol. 3, pp. 743-753. Jena, 1909. 4°.) H45.H22,v.3 Literatur, pp. 752-753. Italy. Direzione generate delle imposte dirette. Imposta sui red- diti di ricchezza mobile. Elenco dei contribuenti privati delle categorie B e C inscritti nei ruoli principali 1889 per un reddito imponibile di lire 10,000 o piu. Roma: Tip. eredi Botta, 1889. 70 v. in 7. Tables. 8°. 7-15742 HJ4595.I81A8 1889 Laws, statutes, etc. N. 4021 (serie 2a). Regio decreto che approva il testo unico delle leggi d'imposta sui redditi della ricchezza mobile. 24 agosto 1877. (In Italy. Raccolta ufficiale delle leggi e dei decreti, anno 1877, vol. 51, pp. 2162-2184. Rome, [1877]) N. 5458 (serie 3a) Legge portante modificazioni del procedimento relativo ai reclami per le imposte dirette. 10 giugno 1888. (In Italy. Raccolta ufficiale delle leggi e dei decreti del regno d'ltalia, anno 1888, v. 89, pp. 1656-1659. Rome, [1888]) N. 339. Legge sui provvedimenti finanziari. 22 luglio 1894. (In Italy. Raccolta ufficiale delle leggi del regno d'ltalia, anno 1894, v. 2, pp. 1952-1958. Rome, 1894.) Regio decreto che approva il regolamento per l'ap- plicazione deH'imposta sui redditi della ricchezza mobile. 3 novembre 1891. (In Italy. Raccolta ufficiale delle leggi e decreti del regno d'ltalia, 1894, vol. 3, pp. 3013-3076. Roma, 1894.) Regolamento per l'applicazione dell'imposta sui redditi della ricchezza mobile. July 11, 1907. (In Italy. Cronaca legislativa, 1907, vol. 49, pp. 636-652. Milano, 1907. 4°.) See also law of May 2, 1907, in same, pp. 254-255. Spoelbergh, Olivier Gerard Joseph, vicomte de. L'imp6t sur le revenu en Italie. La Reforme sociale, Mar. 1, 1908, 6. ser., t. 5: 259-267. H3.R3,6.ser.t.5 L'impot sur le revenu en Italie. Bruxelles: A. Dewit, 1908. viii, 266 pp. Tables. 8°. (Ecole des sciences politiques et sociales [de VUniversite] de Louvain. [Publications]) "Bibliographie": pp. 11-17.' 9-13929 HJ4728.S7 [NCOME I AX .VI [ON : oi III l: i KIJ £ BET] [SB COLONIES, n I Cape of Good Hope. Dept.oftrea urer. Income taxbranck. Report of t be commissioner of tax< Cape Town, inn] t907. S V. F°. annual. m HJ80.C7 Central Provinces, India. Revemu dept. Report on the admin- isi ration of the [ncome tax act. Nagpur[etc.] 1891 1909. J l v. I , in L1561 i EJ I762.04AS Fuller, Sir Bampfylde. Studies of Indian life and sentiment. London: John Murray, 1910. xiii,SGOpp. map. [ncome lax, p. L'V.i, l'i;i . Great Britain. Australasia. Papers relative to the working <>f taxation of the unimproved value of Land in NVw Zealand, New South \\ and South Australia. Presented to both Houses of Parliament by command of Hi- Majesty. November, 1906. [London, 1906.] (2), 47 pp. F°. {Great Britain. Parlia- ment. Sessional papers, 19<»>, y. 77. Cd.S19 J301.K6,1906,v.T7 South Australia: Appeals agaii : income ell. Tho Progressive income tax in Victoria, Australia. Arena. Feb. 190G, v. 35: 21.',. AP2.A6,v-35 Victoria — Income-tax rates. United States Consular reports, Dec., 1905, no. SO ■: 1 W. HCl.R2,no.303 BELGIUM Ingenbleek, J. La Belgique et la France .levant L'impot but le revenu. Revue economique Internationale, Jum 16 20,1 vol. 2: 579-620. HB3.R5,i908,v.2 RUSSIA Finland. Bidrag till Finlands officiela statistik. IV. Fdrmogen- hets-forhallanden. l. Ofversigi af inkornstbevillnin| resultater ar L881. (Statistique des revenus. Compte- rendu de la subvention accordee par les fitats de la Fin- lande pour I'annee 1881.) Helsingfors: Kejserliga senatens tryckeri, 50 HA 1448. F5 Hjelt, August Johannes. Den kommunala Inkomstbeskattninj och inkomstforhillandena i Finland . . . [mp communale el revenues en Finlande . . . undersokning af Aug. Hjelt och O. A. Broms. Helsingfors: AJctiebolaget F. TUgmanns boh 1904-1905. 2 v. Tables. 4°- 7-27040 S.F7H7 140 LIBRARY OF CONGRESS Ein Projekt zur Einkommensteuer in Russland. Export, Apr. 15- May 6, 1909, v. 31: 217-218; 229-230; 242-243; 258-259. HF17.E7,v.31 Riga. Stadtamt. Motive und Erlauterungen zum Project einer Communaleinkommensteuer fur Riga. Im Auftrage des rigaschen Stadtamtes ausgearbeitet von Burchard von Schrenck. Riga: Mullersche Buchdruckerei, 1906. Ixv, 213, (1) pp. Tables. 8°. "Literatur": p. 6. " Steuergesetze " : pp. 7-8. 7-36913 HJ9514.R31A4 Sodoffsky, Gustav. Die Reichseinnahmequellen Russlands. Finanz-archiv, 1909, v. 26: 211-284- HJl05.F4,v.26 SWEDEN Davidson, David. Om beskattning af spekulationsvinst sasom inkomst. Ekonomisk tidskrift, 1907, v. 9: 384~402. HB9.E6,v.9 Rettig, Hjalmar i. e. Gustaf Hjalmar. Saniling af Kungl. resolu- tioner och bref rorande tillampningen af bevillnings- och inkomst-skatteforordningarna jamte sakregister utgifvet af Hjalmar Rettig. Stockholm. 8°. HJ59.A7 Sweden. Inkomstskattkommitten, 1893. Betankande med forslag till forordning angaende inkomstbevillning afgifvet den 2 November 1894 af dertill lorordnade komiterade. Stockholm: Isaac Marcus, 1894- 188 pp. 8°. HJ4743.A2 1894 Inkomstskattkommitten, 1901. Betankande med forslag till bestammelser om inkomstskatt och obligatorisk sjelfdek- laration afgifvet den 15 Oktober 1901 af dertill forordnade komiterade. Stockholm: Tryckt Hos P. Palmquists aktiebolag, 1901. 142 pp. 8°. HJ4743.A2 1901 Kammarratten. Kongl. maj:ts ocli rikets kammarratts underdaniga utlatande ofver det af sarskilde komiterade den 15 Oktober 1901 afgifna betankande med forslag till bestammelser om inkomstskatt och obligatorisk sjelfdek- laration. Stockholm: P. A. Norstedt & soner, 1902. 38 pp. 8°. HJ4743.A2 1902 AUTnOH INDEX Adamson, William C 91 Aimond 121 Allen, J. E 113 Allix, Edgard 121 Aupetit, A 121 Austria. Finanz-ministerium L35 Avebury, John Lubbock, 1st baron 113 Baden (Grand duchy) Laws, etc 129 Bailey, Joseph W 91 Barbey, G 121 Bartlett, Charles L 91 Bastable, Charles Francis 111,113 Bavaria 129 Beach, John K 91 Beaufond, A. Papin L. li 137 Beauregard, Paul 121 Bennet, William S 91 Bennett, Andrew J 91 Benson, Allan L 91 Bernstein, Eduard 129 Berry, Jabez 113 Binder, Rudolph M Ill Blanc, Louis 121 Bomboy, Rene 129 Bonnet, Victor 121 Booth 113 Borah, William E 92, 96 Bouchard, J. M 121, 127 Bower, E. E. N 113 Bowley, Arthur L 113 Bri./ treas- urer 139 Pad ter, James Coolidge lu7 Carter, Roger N ill ( Vntral l'r<>\ iui-» is, India. /. depi Chapman, Alfred ill Chicago. Univ. Central debating league Chiozza Money, Leo George 114 Choat. , Joseph Hod L06, l 1 " Clay, Alexander 8 Cochery, « teorgee 122 Colin, Maurice 122 Cossonnet, Paul ) L'li Coutts, W. A Crammond, Ed^ar Cummins, Albert B Curry, ( lharles F< irresl Davenport, Frederick M 94 Davidson, David... 140 Deighton, Thomas Howard 114 Denmark. Statens statist 137 Depew, Chauncey M Dewavrin, Manrice L3S Dewitz, D. von 129 Dick, Charles M Dixon, Joseph M Dougherty, John Hampden 94 Dowell, Stephen 114 Dys-.n, K. A 116 Eastman, William B 94 Edmunds, < reorge Franklio 94, 110 Eheberg, von 138 Erdman, G. W Escarra, Edouard 114,115 Kvin, Blichel 122 l'aurv, Fernand 122 Fekete, Nicolas Ferneuil, Th L22 Field, Stephen Johnson 107 Fillebrown, 0. B Finland Floyd,JohnC Fort, John Franklin 141 142 AUTHOR INDEX Page Forward, C 115 Fox, AustenG 93,96 France 122 Assemblee nationale 123, 124 Frey,Jul 129 Fry, Thomas Hallett 115 Fuller, Sir Barnpfylde 139 Fuller, Melville Weston 109 Gauthier, Armand Elzear 124 Geraud-Bastet 124 Gerlach, Otto 130 Gerloff, Wilhelm 130 Gide, Charles 124 Girault, M. L 124 Godard, J. G 115 Graves, Arthur C 95 Great Britain 139 Courts 115 Inland revenue dept 115 Laics, statutes, etc 116 Parliament. House of Commons. Select comm. on income tax 116 Treasury chambers 116 Gregory, T. M 97 Gros, Gaston 124 Grunwald, Paul 124 Guenther, Richard 130 Gulliver, William C 107 Guthrie, William D. . 93, 96, 105, 106, 108 Hamlin, Courtney W 95 Haristoy, Just 124 Harlan, John Marshall 107,109 Harrison, Edward R 117 Heckel, von 124 Helft, Ernst 130 Hendrick, Frank 95 Henricet, J. G 124, 125 Henry, L.Paul 112,126 Henry, Robert L 95 Hertz, Wilhelm G 117 Heuze, Paul 129 Hicks-Beach, Michael H 117 Higgins, Edwin W 95 Hilbish, Myron Clay 95 Hinshaw, Edmund H 95 Hitchcock, Gilbert M 96 Hjelt, August Johannes 139 Hobson, J. A 117 Hooper, E. Grant 116 Howe, Frederic C 96 Huart, Albin 125 Hubert- Valleroux 125 Hughes, Charles E 99 Page Hull, Cordell 96 Hyde, Lewis H 105 Illinois. Legislature 96 Ingenbleek, Jules Ill, 139 Inhulsen,C. H. P 117 Iowa. Univ. Forensic league 97 Italy. Direzione generale delle irn- poste diretti 138 Laws, statutes, etc 138 Jackson, Howell Edmunds 109 James, Ollie M 97 Jay, William 107 Kennan, Kossuth Kent. Ill Kinsman, Delos 97 Koppe, H Ill Kolmer 135 Kramer, Hugo 131 Lalouvet, T 125 Lane, Jonathan Abbot 97 Latter, A. M 117 Lavergne, A. de 112, 126 Leake, P. D 117 Leeming, F. B 117 Leiter, Friedrich 135 Leroy-Beaulieu, Paul 126 Lesigang, von 136 Lindbergh, Charles A 97 Lowenfeld, Henry 118 Maatz, Richard 131 McCrae, George 118 McKellip, W. A 131 MacVeagh, Wayne 97 Maine. Income-tax league, Port- land, Me 98 Mallock, W. H 118 Marce, Victor ^ 136 Massachusetts. Attorney-General . 98 Bureau of statistics of labor 98 May, R. E 131 Means, David MacGregor 98 Meisel, Franz 131 Meyer, Joh 131 Milburn, John G 93 Miller, A. C 98 Moles worth, Sir Guilford . 98 Monaghan , J. F 131 Money, Leo George Chiozza 114 Moore, John G 109,110 Morawetz, Victor. 93, 105, 106, 108 Morrow, Dwight W 98 Murphy, George II 131 Neuhaus, Georg 131 New Jersey. Governor 98 AUTIIOI: |M, 143 p New York (Stale). Go* rnor Legislature Sp< cial to t commission Nouvion, Georges de 127 Oldenburg 131 Olney, Richard 107, L08, LOS, L10 Oppenheimer, Sir Francis Orton, Jesse F Palgrave, Sir RoberttHarry Englis. 1 18 Payne, Bereno K 99 Pegler, ErnestC 119 Pepper, Charles M 118, 120 Petiot, 1 127 Phelps, Edith M 99 Philippovich, Eugenvon 132 Pierson, N. G L37 Pollock, Charles 105, ins Posen. Statistisches Amt 132 Post, Philip S 99, 100 Pratt, JohnTidd 118 Prussia. Laws, statutes, etc 132 Punly, Lawson 96 Raffalnvicli, Arthur 118 Raffety, Frank Walter 119 Raper, Charles Lee 100 Rauliue, Rene" 127 Rayner, Isidor 100 Redman, Joseph Haworth 118 Reichesberg, N 137 Reinach, Then' lure 127 Renoult, Reno 123, 124 Rettig, Hjalmar 140 Revillon, Albert 127 Riga. Stadtamt 140 Rivet, R 127 Robinson, Arthur 116 Roche, Jules 128 Rogers, Henry Wade 100 Root, Elihu 100 Rosebery, Archibald P. P.,5lhearl. 119 Rosser, F. Lodge 114 Babath, Adolph J 100 Sachsen-Coburg-< totha 132 Bachsen-Weimar-Eisenach 132 Bargant, WilliamLucas 119 Saxony. Laws, statutes, etc 132 Schrenck, Burchard von 140 Scott, A. MacCallum 119 Segers, CO 137 Seidel L33 Beligman, Edwin Robert Ander- son 100, 101, 112 Seward, ( ilarence Armstrong 105, 106, 108 Pag) Sharp, W. II I Sartwiighl Bhellabarger, Samuel L10 Bhelton, William a 101 Skinner, Robed P Smith, II. Harper Smith, Robert II [19 Smith, William R 101 Sodoffsky, < iostav Somary, Felii Bouthmayd, < harlee I Bpicer, Ernesl Evan 119 Spoelbergh, Oli ph, omU de Stain],. .1. ( ' Stanton, Tie odore Stauffer, I . II L01 Stechele, Johano Steele, Charles 106, LOt Bteiger, .1 Bteinitzer, Erwin Stephens, F. W ill Stetson, Lynde Btevens, Frederick C l (, l Stone, William .1 101 Snlzer, William 101 Sutherland, • Swan. Char!.- Herb rl Swarte, Victorde 112 Sweden. Tnkomstskatthn .. 14<> Kammarratten Taylor, Benjamin Tiedeman, Christopher < - ot, Anne R. J. I'Aulne Turner, Herbert B T\'. ining, Alexander < latlin Q. S. I>< ji'irtm. . I labor /'. , Laws, statui 107 'llollt. ' Villiers, Brougham ;. Emanuel \\wj>> - Wallace, I tM* Wampach, Gaspard Washburn, Albert II Washburn, Charles G -. David A 1,112 West, Henry Litchfield West, Max White, Andrew 1» 144 AUTHOR INDEX Page White, Edward Douglass 107,109 Whitney, Edward B 103, 107, 108, 109, 110 Whittaker, Sir Thomas P 120 Willcox, David 105, 106, 108 Williams, W. M. J 120 Willson, Augustus E 103 Wilmowski, B. von 132 Wilson, Jeremiah M 110 Page Wisconsin. Univ. Univ. extension division 104 Withers, George 120 Wolf, Julius 134 Woodburn, James Albert 104 Wylie, J 116 Young, Allyn A 120 Young, Le Grand 104 Zeller 134 O This book is DUE on the last date stamped below Form L-9-35m-8,'28 ,U>S ANGELES, CALIF. z 7164 T25TJ5 sup. U.S. Libr^^p of Conjures sY__ Div iionloTlbibllo- references relat-^ i nP to taxation ox • IC SOUTHERN REGIONAL LIBRARY FACILITY h AA 000 497 193 3 \ 4T tX *■"*- /?■ v. V ~