THE

THEORY AND PRACTICE

OF TAXATION

BY

DAVID AMES WELLS, LL.D., D. C. L.
Author of Recent Economic Changes, Etc.

LATE MEMBRE CORRESPONDANT DE L'INSTITUT DE FRANCE;
CORRESPONDENTE REGIA ACCADEMIA DEI LINCEI, ITALIA;
HONORARY FELLOW ROYAL STATISTICAL SOCIETY, ETC.

COPYRIGHT, 1900,

BY D. APPLETON AND COMPANY.

Printed in the United States of America

TO

MY FRIENDS

CHARLES NORDHOFF

AND

GORDON LESTER FORD.

courts incorporated. The last chapters, in which he developed the law of the diffusion of taxes, were sketched by him, and embody the essence of the conclusion he had reached. Few changes have been made in the text, and for whatever errors have crept in the editor is responsible. WORTHINGTON CHAUNCEY FORD.

BOSTON, November 27, 1899.

I. RECENT TAX EXPERIENCES OF THE FEDERAL GOVERN-

MENT OF THE UNITED STATES

1

18

II.

THE PLACE OF TAXATION IN LITERATURE AND HISTORY

III. GREECE AND ROME.

62

85

V.-TAXATION IN FRANCE AND MEXICO

VI. TAXATION IN EGYPT AND BRAZIL.

VII. TAXATION IN BRITISH INDIA.

TAXATION IN SWITZERLAND

IX. THE DEFINITION, OBJECT, AND SPHERE OF TAXATION

X.-RELATION OF TAXATION TO THE STATE.

XI. LIMITATION ON THE INSTRUMENTALITIES OF TAXATION 247

XII. THE SPHERE OF TAXATION PECULIAR TO THE FEDERAL

GOVERNMENT OF THE UNITED STATES

XIII.-RULES OR MAXIMS ESSENTIAL TO AN ADMINISTRATION

OF RIGHTFUL TAXATION UNDER A CONSTITUTIONAL OR

FREE GOVERNMENT-PART I

XIV.-RULES OR MAXIMS ESSENTIAL TO AN ADMINISTRATION

OF RIGHTFUL TAXATION UNDER A CONSTITUTIONAL OR

FREE GOVERNMENT-PART II

XV.-NOMENCLATURE AND FORMS OF TAXATION-PART I

XVI. NOMENCLATURE AND FORMS OF TAXATION-PART II

XVII.—THE EXISTING METHODS of taxation-PART I.

XVIII. THE EXISTING METHODS OF TAXATION-PART II.

XIX. THE EXISTING METHODS OF TAXATION-PART III.