Myrbach, Franz, Freiherr von. "Die Reform der direkten Steuern in OesDie Personaleinkommensteuer." Jahrbuch für Gesetzgebung,
terreich. vol. 22 (1898). Nitschke, Kurt. "Die neuen Einkommensteuern in Preussen und Oesterreich, nach Veranlagung, Statistik und Ergebnissen." Zeitschrift für Socialwissenschaft, vol. v (1902).
Pensch, Rudolph. Wie das Personaleinkommensteuer-Bekenntniss verfast werden soll. Vienna, 1908.
Rauchberg, H. Steuererklärung und Steuerauflage auf dem Gebiete der direkten
Personalsteuern in Oesterreich. Vienna, 1907.
Sieghart, Dr. "Die Steuerreform in Oesterreich."
Steinitzer, E. "Gegenwart und Zukunft der Direkten Steuern in Oesterreich." Conrad's Jahrbücher, Dritte Folge, vol. 35 (1908).
Von Wieser, F. Die Ergebnisse und Aussichten der Personal-Einkommensteuer in Oesterreich. Leipzig, 1901.
Zebo, K. "Zur Reform der Personaleinkommensteuer." Zentralblatt für die juristische Praxis, vol. 27 (1909).
Beaufond, A. Papin Labazordière Ruillier. L'Impôt sur les Revenus de la Richesse Mobilière en Italie. Paris, 1906.
Broglio, Emilio. Dell' Imposta sulla Rendita Lettera al Conte Camillo di Cavour.
Turin, 1856-57.
Bruni, Enrico. L'Imposta sui Reditti di Richezza Mobile. Milano, 1894.
Canestrini. La Scienza e l' Arte di Stato, desunta dagli Atti officiali della Re-
publica Fiorentina e dei Medici. Ordinamenti Economici. - Della Finanza.
Parte I, L'Imposta sulla Richezza Mobile e Immobile. Florence, 1862.
Flora, F. L'Imposta sui Reditti di Richezza Mobile. Milan, 1898.
Garelli, A. Le Imposte nello Stato Moderno. Milan, 1903.
Lia, A. L'Imposta Mobiliare e la Riforma dei Tributi Diretti in Italia. Ordinamento, Funzione, Proposte. Turin, 1906.
Magrini, M. L'Imposta di Richezza Mobile nei Rapporti con le Società Commerciali obbligate alla Presentazione dei Bi anci. Milan, 1903.
Perdrieux, Pierre. Les Fraudes dans l'Impôt Italien sur les Revenus de la Richesse Mobilière, avec une Lettre-Préface de M. Luigi Luzzatti. Paris, 1910. Quarta, O. Commento alla Legge sull' Imposta di Richezza Mobile. 3 vols. Milan, 1902.
de Spoelberch, Le Vicomte Olivier. L'Impôt sur le Revenu en Italie. Brussels, 1908.
Tivaroni, J. Le Imposte Dirette sulla Richezza Mobiliare e sul Reddito. Rome, 1904.
Vesselowsky, M. L'Impôt sur le Revenu Mobilier en Italie. St. Petersburg, 1879.
Vinci, Giuseppe. L'Imposta di Richezza Mobile in Italia nel suo Funzionamento. Palermo, 1893.
Bücher, Karl. Basel's Staatseinnahmen und Steuervertheilung. Basel, 1888. Bullock, C. J. "The General Property Tax in Switzerland." State and Local Taxation, Fourth International Conference under the Auspices of the International Tax Conference. Columbus, 1911.
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Ernst, H. Die Direkten Staatssteuern des Kantons Zürich im neunzehnten Jahrhundert. Winterthur, 1903.
Esslen, Dr. Die direkten Steuern im Kanton Zurich. Zurich, 1910.
Gerloff, W. Die Kantonale Besteuerung der Aktiengesellschaften in der Schweiz. Bern, 1906.
Schanz, G. Die Steuern der Schweiz in ihrer Entwickelung seit Beginn das 18 Jahrhunderts. Stuttgart, 1890.
Von Scheel. Ueber Einige Fragen betreffend die Reform des Steuerwesens im
Kanton Bern. Bern, 1876.
Steiger, J. Grundzüge des Finanzhaltes der Kantone und Gemeinden.
Berlin, 1903.
2 vols. Weiler, Peter Hans. Direkte Staats- und Gemeindesteuern in der Schweiz. Die heutige Belastung physischer Personen durch direkte Staats- und Gemeindesteuern in der Schweiz, mit besonderer Berücksichtigung der Progression. Zurich, 1910.
Wolf, Julius. Steuerreform im Kanton Zürich. Zurich, 1897.
Abatements, system of, in income taxation,
33; in English Act of 1798 (Triple As-
sessment), 65-66; under Act of 1799,
78-79; under Act of 1803, 96-97; under
Act of 1806, 101-103; under Peel's Act
of 1842, 132-133; under the law of 1853,
155; in 1863, 167-168; abatements and
exemptions under Act of 1894, 181; in
1898, 184; grant of, abolished in case of
persons residing outside of United King-
dom, 189; abatements and exemptions
in Prussia, 228, 239, 244, 251-252; in
Baden, 249; recent amendments con-
cerning, in Prussia, 267, 269; in Cail-
laux's proposed tax for France, 322-324;
in Austria, under law of 1896, 333; under
Italian system, 342, 344, 346, 348-349;
under American Civil War income tax,
434, 437, 441-443, 453, 455, 457, 470;
mistake of making too high, in case of
Civil War income tax, 477. See also
Children and Exemption.
Althorp, Lord, quoted, 119, 126.
Amendment to the Constitution, the pro-
posed Sixteenth, 590 ff.
American colonies, income taxation in,
367 ff.
Anhalt, introduction of income tax in, in
1886, 249.
Annuities, taxation of incomes from, in
England, 77, 94, 95, 104, 155, 178, 188-
189; tax on, under Civil War income
tax, 469-470.
Appeal from income assessment, 81, 187,
188, 335; under Prussian law of 1891,
254-255, 268; in Italy, 350-351.
Armitage-Smith, G., quoted, 214.
Asquith, H. H., on differentiation, earned
and unearned incomes, and graduation,
202-204; on increase in revenue result-
ing from differentiation, 206-207.
Assessed taxes, in England, 13, 60.
Association for Social Politics, the German,
Associations in France in opposition to
income tax, 327.
Abonnement, practice of, in 18th century Attwood, M., on English income tax, 132.
Act of 1799, English, 78-82; machinery
for administering, 80-82; repeal of, by
Addington (1802), 87-88.
Act of 1803, English, 89 ff.
Act of 1806, 101-106.
Adams, H. C., Science of Finance by, 3 n.
Adams, T. S., paper by, cited, 427.
Addington, repeal of Act of 1799 by, 87-
88; income tax renewed by, in Act of
1803, 89 ff.
Agricultural profits, taxation of income
from, 92-94, 103, 132-133, 134, 178, 184,
321, 323; application of income tax to,
in Italy, 345; the adjudging of incomes
from, 666-667.
Aid and Contribution Act, the so-called,
in England, 65 ff.
Alabama, beginning of income taxation in,
in 1843, 404-405; course of income taxa-
tion in, from 1862 to 1884, 410-411.
Alsace-Lorraine, taxation system in, 260-
Auckland, Lord, defence of Pitt's income
tax project by, 77.
Austria, income taxation in, 329 ff.;
literature of income taxation in, 329 n.
See under Income taxation.
Average system, application of, in England,
190-192, 205; in France, 322; in Austria
334.
Babbage, Charles, Thoughts on Principles
of Taxation by, quoted, 144.
Baden, class tax in, 236; innovations in
taxation in, 236-237; slow progress of
income tax in, 245; laws of 1874 and
1876, 248; enactment of an income tax
in 1884, 248; alterations in tax in 1892,
1894, 1900, and 1906, 259.
Bastable, Public Finance by, 3 n.
Bavaria, income tax history in, 237, 245,
260.
Beard, Alanson W., on the faculty tax in
Massachusetts, 392.
Beeke, H., quoted on Act of 1799, 83.
Belgium, communal taxation in, in Middle
Ages, 43.
Benda, attitude of, toward income tax,
233-234.
Bern, income taxation in, 356, 357.
Bielefeld, C., cited, 43.
Birnbaum, R., work on income tax by, 242.
Blunden, G. H., articles by, cited, 179–180,
183.
Board of Estimate and Apportionment,
Borah, W. E., article by, on the income tax
amendment, 590 n.
Bowles, John, cited, 61.
Bremen, introduction of income tax in, 237.
Broglio, Emilio, work in behalf of Italian
income taxation, 340.
Brown, A. Z., on the Massachusetts income
tax, 392-393-
Cess, the, in Scotland, 44.
Chailley, Joseph, works on French income
tax projects by, 277, 293-294; cited,
278, 280, 281, 282, 283, 284 ff.
Children, abatements for, under English
income tax laws, 66-67, 78-79, 97, 103;
under English law of 1910, 212; in
Prussia, 252, 267-268, 269; in France,
276.
Choate, Joseph, argument of, in Pollack
Case, 555-556.
Civil War income tax. See under Income
taxation, America.
Clarke, Samuel B., on the meaning of
"direct taxes," 569 n.
Class tax, Prussian, 228-230; in Baden,
236; the Prussian, and the classified
income tax of 1851, 239-240; becomes
an income tax (1873), 243; abolition of
Prussian, 250.
Brown, Charles F., on Massachusetts in- Clear income, conception of, 21.
come tax, 396.
Browning, Reuben, quoted, 160.
Coad, Joseph, on the income tax (1807),
105.
Buchanan, David, quoted on Peel's Act of Cobbett, William, cited, 110.
Burns, James, on a graduated income tax, Communal taxation in Middle Ages, 43.
Burt, J. G., quoted, 171-172.
Business tax in France, 273-274.
Buxton, Sydney, cited, 57, 102; quoted,
175, 176.
Caillaux, Joseph, on German tax methods,
263; project of, for income tax in France,
306-307; income tax bill of, (1907),
310-315; defence of his bill by, 315-320;
present status of his project, 326-328.
California, proportion of Civil War income
tax paid by, 472.
Canestrini, G., cited, 45, 46, 47.
Cannan, Edwin, cited, 44.
Caper, Henry D., Life and Times of C. G.
Memminger by, 482 n.
Capital tax in Baden, 236-237.
Capitation tax, 5; the capitation graduée
in France, 50. See Poll tax.
Compulsory declaration, in England, 195-
196, 205, 211; in Prussia, 252-255, 268;
in French bill, 322-323, 324-325; in
Austria, 334-335; in Italy, 342, 347-
Confederacy, income tax in the, 482 ff.
Connecticut, taxes in colonial, 370, 374-
375; survival of faculty tax in, until 1819,
389.
Consols, explanation of word, 94 n.
Constitution of United States, the direct
tax clause in, 540-559; the proposed
Sixteenth Amendment to the, 590 ff.
Consumption, taxes on, 11-12.
Cooke, N., so-called income tax scheme of,
Coöperative societies, question of exemp-
tion of, in England, 185, 189; in Prussia,
267.
Copyrights, treatment of incomes from,
in England, 188-189.
Corbetta commission of 1872 in Italy, 343.
Cérenville, Swiss Taxes by, 355 n.; cited Corporate income feature of income tax of
and quoted, 360, 361, 362, 363.
Corporate incomes, taxation of, in Switzer- Dixième, the, in pre-Revolutionary France,
land, 358.
Courtenay, T. P., on Pitt's income tax, 88- Door and window tax in France, 273-274.
89; quoted, 92.
Crocker, George G., 394 n.
Customs duties, English, 59–60.
Double taxation, in Prussia, 257; in
American income tax of 1894, 517-518;
problems connected with, in outlining a
practicable income tax programme, 647-
649.
Dougherty, J. Hampden, paper by, 590 n.
Dallas, Secretary, suggestion of a federal Dowell, Stephen, cited, 48, 57, 78, 79, 102,
income tax by (1815), 430.
Dauphin's project for France, 295.
Day laborers, exemption of, from income
taxation in Italy, 346.
Death duties, hearing of, on graduation
and differentiation, 201.
Degressive taxation, 30, 198-199.
Delaware, taxation in colonial, 378-379;
survival of faculty tax in, 399.
Departmental Committee of 1904, British,
185 ff.
Dunbar, C. F., article by, 493 n.
Duty, varying uses of the word, in sense of
a tax, 559-560.
Earned and unearned incomes, 23, 199-
200; Asquith's remarks on, 203; defi-
nition by English law of 1907, 204 n.
Edmunds, Senator, definition of direct
taxes by, 538 n.; article by, 586 n.
Depreciation, allowance for, in England, Elliot, Jonathan, the Debates by, 540 n.;
189-190, 205-206.
Dieterici, C., cited, 224.
Differentiation of incomes, 21-22, 145, 199-
200; Gladstone's opposition to, 151-
153; problem of, in British system (1894),
180 ff.; consideration of, by English
committee of 1904, 185 ff.; German sys-
tem of, through a separate property tax,
200-201; bearing of death duties on,
201; adoption of, in England, in 1907,
202-207; fiscal results of, 206-207;
success of income taxation in England in
part due to, 216-217; principle of, in
Italy, 345-346; the matter of, in outline
of practicable programme for United
States, 670-671.
Direct assessment, German system of,
compared with stoppage-at-source sys-
tem, 270-271; system of, in France,
Direct income tax, 36.
Direct property tax, Prussian, 255-256.
Direct taxation, comparison of indirect
and, by Gladstone, 165-166.
Direct and indirect taxes, discussion of,
430-435, 535-540; the direct tax clause
in the Constitution, 540-555; the pur-
pose of the direct tax clause, 555-559;
Constitutional meaning of "direct tax,"
559 ff.; use of the terms in the Con-
stitutional Convention, 564 ff.
Discrimination in taxation, principle of,
22-25; Gladstone on, 151-152. See
Differentiation.
Dividends, evolution of the word, 94 n.
cited, 543, 544, 545, 546 ff., 560, 568.
Ely, Richard T., quoted and cited, 372 n.
Employers, data furnished by, as to salaries
and wages, 205, 247, 268, 323, 343, 664.
England, system of taxing things rather
than persons in (land tax, house tax, and
assessed taxes), 13; property the crite-
rion of ability in, in 16th and 17th
centuries, 43-44; mediæval general or
state taxes in, 47-49; the war income
tax in (1798-1816), 57-65. See under
Income tax.
Equal sacrifice theory, 31-32.
Ernst, H., cited, 355 n., 359.
Espinas, G., cited, 42, 43.
Esslen, cited, 355, 359, 363.
Estee, Charles F., work by, 469 n.
Evasion, the question of, in England, 192-
196. See Fraud.
Excise system of taxation, 11-12.
Excise, the general, in Germany, 223.
Excises, English, in 17th century, 59-60;
differing significations of the word, 560-
561.
Exemption from taxation, 25-29.
Exemptions, system of, in pre-Revolu-
tionary France, 51; under Act of 1803
in Great Britain, 96-97; under Peel's
Act of 1842, 132-133; Gladstone on,
152; of minimum of subsistence in
Prussia, 243, 244; under Prussian law
of 1891, 251 ff.; in Austria, 333-334;
under Civil War income tax, 471; in
American tax of 1894, 515-517, 523-
524; question of, under proposed Six-
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