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.

A

HARVARD COLLEGE LIBRARY

FROM THE

EDWARD S. HAWES ESTATE
1943

COPYRIGHT, 1900,

BY D. APPLETON AND COMPANY.

ΤΟ

MY FRIENDS

CHARLES NORDHOFF

AND

GORDON LESTER FORD.