United States, continued. Department of the Treasury. Direct-tax apportionment, statement of account between the United States and states and territories. n.tp. [Wash., 1886.] 8°. 31 p. (49th Congress. 1st session. Executive documents, v. 31, no. 158.) - Information in relation to the liability of the states for the direct tax under the act of Aug. 5, 1861, and acts amendatory thereof. n.t.p. [Washington, 1879.] 8°. 262 p. (46th Congress. 1st session. Senate documents, no. 24.) Special Commissioner of the Revenue, (D. A. Wells). [1st-4th] report, [1866]-69. Washington, 1866-69. 4 v. 8°.* Upton, J. F. Valuation and taxation. Washington, 1895. 4°. vi, 654 p. Maps and plate. (United States. Census Office. 11th Census, 1890. Report on wealth, debt and taxation, part 2.) The valuation and taxation of real and personal property in the United States by states counties and cities are given in the various decennial censuses of the United States. Vermont. General Assembly. Title 9 of the Revised laws of Vermont, 1880, relating to taxation, with additional sections. Rutland, 1881. 8°. 117-151, (23) p. General laws relating to taxation. Title 10, Vermont statutes, in force Aug. 1, 1895. Rutland, 1895. 1. 8°. (48) p. Virginia. General Assembly. Tax bill of 1890-[93]. With the general provisions of the code of Virginia in relation to the duties, etc., of the commissioners of the revenue and the county and city treasurers. h.tp. [1890.] 8°. 118 p. Governor and Treasurer. Proceedings of a conference with Virginia creditors, including an exposition of the debt, finances and taxation of the state, 10th Nov. 1874. Richmond, 1874. 8°. 34, (1) p. (House journal and documents, 1874-5.) Walker, Amasa. Economy in taxation. (Hunt's Merchants' Magazine, v. 58, p. 329. 1868.) Walker, C. S. The Massachusetts farmer and taxation. (Yale Review, v. 6, p. 63. 1897.) Walker, F. A. Bases of taxation. (Political Science Quarterly, v. 3, p. 1. 1888.) Weeks, J. D. Effect of the proposed revenue bill, H. R. no. 239, session of 1895, [Pennsylvania General Assembly], on the state revenues. Pittsburgh, 1895. 8°. 19 p. Wells, D. A. Are titles and debts property? (Atlantic Monthly, v. 40, p. 347. 1877.)* - Principles of taxation. (Popular Science Monthly, v. 48-51. 1895-97.)* Rational principles of taxation. Read before the American Social Science Association, May 20, 1874. Cambridge, 1874. 8°. 16 p.* Same. (Journal of Social Science, no. 6, p. 120. 1874.) Welty, D. W. A treatise on the law of assessments. N. Y., 1886. 8°. xxxiv, 631 p. West Virginia. Tax Commission. Preliminary report, [1884. appendix] h.t.p. [1884.] 8°. 48, vi, 45 p. With an What shall we do with it? (meaning the surplus). N. Y., 1888. 12°. 68 p. "Contains President Cleveland's message to Congress, Dec. 6, 1887, under the title Taxation and revenue discussed,' together with the letter of Hon. J. G. Blaine and articles by Hon. G. F. Edmunds and H. Watterson." White, H. How not to tax. (Nation, v. 43, p. 408. 1886.) State taxation. (Nation, v. 28, p. 278. 1879.) Whitten, R. H. The assessment of taxes in Chicago. (Journal of Political Economy, v. 5, p. 175. 1897.) Wilder, D. Public debt and taxation. (Bankers' Magazine, N. Y., v. 28, p. 601. 1874.) Williams, F. H. Opening argument before the committee on cities of the Massachusetts Legislature in favor of legislation limiting taxation and expenditures in cities, Feb. 5, 1885. Boston, 1885. 8°. 27 p. Winn, Henry. An address on unequal taxation, delivered at Farmers' Institute, Williamsburg, Mass., March 22, 1890. n.p., 1890. 8°. 18 p. The doomage bill. Extracts from argument, 1891. h.t.p. [1891.] 8°. 13 p. Massachusetts tax problems. [Speeches before the committee on taxation of the Massachusetts Legislature, session of 1896.] Boston, [1896]. 8°. 52 p. The transfer of taxes from money-lenders to business and labor. Argument before the committee on taxation of the Massachusetts Legislature of 1884. Boston, 1884. 8°. 47 p. Unequal taxation, including reviews of the report of the Boston Tax Commission, the bill to compel land-owners to pay for streets, the street railway tax bill, the doomage bill. Boston, 1891. 8°. 56 p. Wisconsin. Secretary of State. Compilation of the assessment laws of the state of Wisconsin, with forms and instructions. Compiled under the direction of T. J. Cunningham. Madison, 1893. 8°. 79 p. Wood, F. A. History of taxation in Vermont. N. Y., 1894. 8°. 128 p. (Columbia College. University Faculty of Political Science. Studies in history, economics and public law, v. 4, no. 3.) Worthington, T. K. [Baltimore], 1887. 8°. lications, v. 2, no. 2.) Historical sketch of the finances of Pennsylvania. 106, (1) p. (American Economic Association. Pub See also chapters on taxation in H. C. Adams' Public debts (1887); Atkinson's Industrial progress of the nation (1890); Burke's Federal finances (1891); Cope's Distribution of wealth (1890); Elliot's Debates on the Federal constitution; Ford's Pamphlets on the constitution, 1787-88; Peto's Resources and prospects of America (1866); Shaw's National revenues (1888); Spahr's Essay on the present distribution of wealth in the United States (1896); Sturtevant's Economics of the science of wealth (1877); Sumner's The financier and the finances of the American revolution (1891). Also, Schouler's History of the United States (1880); Von Holst's Constitutional history of the United States (1881-92); Weeden's Economic history of New England (1890); Walker's Science of wealth (1866). Also, chapters relating to this subject in general works on political economy, especially those of Bowen (1870); Hadley (1896); Perry (1883, 91); Walker (1888). Refer also to the articles on taxation in Bliss's Encyclopædia of social science; Johnson's Universal cyclopædia; and Lalor's Cyclopædia of political science (v. 3) by D. A. Wells. Consult also the works of Gallatin, Hamilton, Jefferson, Madison and other writers on public finance. For a history of the apportionment of direct taxes under the constitution see Foster's Commentaries on the constitution, v. 1, p. 413-423. For a statement of the curious system of taxation existing in Mexico and its influence on the trade and industries of that country, see D. A. Wells' Study of Mexico. 1887. English Works and Taxation in Great Britain. Bastable, C. F. Public finance. London, 1892. 8°. xviii, (2), 672 p.* Baxter, R. D. Local government and taxation and Mr. Goschen's report. - The national income of the United Kingdom. London, 1868. 8°.* The taxation of the United Kingdom. London, 1869. 8°. vii, (1), 180 p.* "Gives an analysis of British taxation and discusses with great ability some of the most important questions in connection with the subject." Blunden, G. H. Local taxation and finance. London, 1895. 12°. 8, 136 p. (Social Science Series.)* British and continental taxation. (Edinburgh Review, v. 91, p. 245. 1850.) Cannan, Edwin. The history of local rates in England. London, 1896. 12°. (5), 140 p. (Hewins, W. A. S., ed. Studies in economics and political science.)* "Although it does not pretend to be more than a sketch of the history of local taxation, this little book is welcome as being the pioneer work on the topic." Cobden Club Essays. [3d series.] Local government and taxation. Ed. by J. W. Probyn. London, 1875. 8°.* "Presents a good exposition of the systems of taxation in various countries other than England and the United States, namely, Scotland, Ireland, the Australian colony and New Zealand, Belgium, Holland, France, Russia and Spain." Local government and taxation in the United Kingdom. Essays. Ed. by J. W. Probyn. London, 1882. 12°. vi, (1), 520 p.* Colman, J. J., and others. Local taxation and administration. (National Association for the Promotion of Social Science. Transactions, 1873, p. 522.) Crestadoro, A. Taxation reform; or, The best and fairest means of raising the public revenue. London, 1878. 16o. 30 p. Crosoer, G. The economics of rating. 1896.) Davies, H. L. The incidence of rates. 1895.) Direct taxation. (Westminster Review, v. 146, p. 322. (Westminster Review, v. 144, p. 370. (Blackwood's Magazine, v. 61, p. 243. 1847.) Dowell, Stephen. A history of taxation and taxes in England. London, 1884. 4 v. 8°.* "The best work on the subject." Farr, W. Equitable taxation of property. (Journal of Statistical Society, v. 16, p. 1. 1853.) Fawcett, Henry. Incidence of local taxation. (Fortnightly Review, v. 19, p. 549. 1873.) Gibbon, Alexander. A familiar treatise on taxation, free trade, etc. London, 1846. 8°. (4), 324 p. Gladstone, W. E. Financial statements of 1853, 1860-63. London, 1863. 8°. 462 p.* Includes also a speech on tax bills, 1861, and on charities, 1863. Goschen, G. J. Reports and speeches on local taxation. London, 1872. 8°. vi, (1), 218 p.* "In many respects the ablest English work on the topic." Great Britain. Parliament. Papers respecting the taxation of personal property in France, Germany, and the United States. London, [1886]. f°. 18 p. Guy, W. A. Effect on the revenue of the remission of taxes. (Journal of Statistical Society, v. 16, p. 193. 1853.) Heathfield, Richard. Contributions to the "Postulates and data" and other essays on finance, taxation, etc. London, 1853. 8°. (6), 148, (1) p: Hedley, T. F. Observations on the incidence of local taxation. The exemption of stock-in-trade and the attempts to get machinery exempted from ratability. Sunderland, [Eng.], 1884. 8°. 27 p. Jeremie, Peter. On parochial and states taxation in Guernsey; with a comparative view of taxation in England and France. Guernsey, 1856. 8°. iv, 128 p. Lecky, W. E. H. Mr. Lecky and political morality. (Nineteenth Century, v. 22, p. 279. 1887) Leslie, T. E. C. Incidence of taxation on working-classes. (Fortnightly Review, v. 21, p. 248. 1874.) Levi, Leone. Distribution and productiveness of taxes. (Journal of Statistical Society, v. 23, p. 37. 1860.) Levi, Leone, continued. - Taxation, how it is raised and how it is expended. London, 1860. 8°. Local taxation. (British Quarterly Review, v. 57, p. 98. 1873.) Local taxes of the United Kingdom. (Edinburgh Review, v. 85, p. 53. 1847.) - Proposed tax on property and income. (1 - Treatise on the principles and practical influence of taxation, and the funding One of the best works on the subject. Reviews. (Edinburgh Review, by H. Merivale, v. 82, p. 191. 1845.) — Macqueen, C. F. Indirect taxation, its bearing on the social condition of the Municipal debt and local taxation. (Edinburgh Review, v. 167, p. 350. National Association for the Promotion of Social Science. Papers - (Edinburgh Review, v. 51, p. 211. 1830.) National finance. London, 1875. 8°. (8), 368 p.* The Queen's taxes: an inquiry into the amount, incidence, and economical * Norman on British and foreign taxation. (Bankers' Magazine, London, v. 24, Northcote, Sir S. H. Twenty years of financial policy, 1842-61; with a table "A summary of the chief financial measures of Great Britain." O'Meara, J. J. Municipal taxation at home and abroad. Local government, Palgrave, R. H. I. Local taxation of Great Britain and Ireland. London, Partial remedy for the pressure of local taxation. v. 94, p. 141. 1870.) (Westminster Review, Pebrer, Pablo. Taxation, revenue, expenditure, etc., of the whole British Percival, Thomas. A short view of the grounds and limits of the obligation Peto, Sir S. M. Taxation, its levy and expenditure, past and future. London, Review. (North American Review, by S. Newcomb, v. 104, p. 255. 1867.) Principles of taxation. (North British Review, v. 16, p. 26. 1851.) Rathbone, William. - Local government and taxation in England and Wales. London, 1883. 12°. 32 p. and others. Local government and taxation. London, 1885. 12°. 139 p. Ricardo, David. The first six chapters of The principles of political economy - Principles of political economy and taxation. 1st Amer. ed. Georgetown, · Review. (Blackwood's Magazine, v. 1, p. 175. 1817.)* Ricardo, David, continued. Same. 3d ed. Rogers, J. E. T. v. 33, p. 243. (In his Works. 1876.)* Incidence of local taxation. (Journal of Statistical Society, 1870.) Local taxation, especially in English cities and towns. London, [1886]. 12°. 23 p. (Cobden Club.)* Sargant, W. L. Taxation, past, present and future. London, 1874. 8°. xxiii. 348, (1) p.* Scotland. Local Government Board. Report on local taxation in Scotland, Edinburgh, 1895. fo. 1, 169, (1) p. Sham socialist budget. [Graduated taxation.] (Blackwood, v. 155, p. 729. 1894.) Sheppard, Thomas. Local taxation and parochial government: poor relief and pauper management. London, 1870. 8°. viii, 53 p. Smith, Adam. Inquiry into the nature and causes of the wealth of nations. Ed. by J. E. T. Rogers. Oxford, 1869. 2 v. 8°.* "Foremost among the sources of information to which the reader is referred is the chapter on taxation in Adam Smith's Wealth of nations." Spirit of a property tax without the form. (Westminster Review, v. 22, p. 403. 1835.) Stevens, John. The royal treasury of England; or, A general history of taxes from the conquest to the present time. 2d ed., with a continuation. London, 1728. 8°. xxxi, (1), 374 p. Tabberner, J. L. Direct taxation and parliamentary representation. With remarks by William Gladstone. London, 1860. 8°. 24 p. Taxation and expenditure. (Quarterly, v. 35, p. 283. 1827.) Taxation and the corn laws. (Edinburgh Review, v. 33, p. 155. 1820.) Taxes and taxation. Taxes on knowledge. (Edinburgh Review, v. 62, p. 67. (Edinburgh Review, v. 53, p. 427. Tayler, William. The national taxes. History, progress and present state of the revenues of England. London, 1873. 8°. viii, 95, (1) p. Tennant, Charles. The people's blue book: taxation as it is and as it ought to be. 4th ed., enlarged. London, 1872. 16°. x, (11), 966 p.* "Very complete in respect to the tax laws of Great Britain and their administration and also discusses in a very readable and generally correct manner the facts of taxation.' Thompson, T. P. Property tax. (Westminster Review, v. 19, p. 1. 1833.) Trant, William. Six speeches on financial reform. London, 1874. 12°. viii, 216 p. Urquhart, W. P. Dialogues on taxation, local and imperial. Aberdeen, 1867. sm. 8°. (11), 168 p. Vocke, Wilhelm. Geschichte der Steuern des Britischen Reichs. Leipzig, 1866. 8°. xvi, 642 p. * Williams, W. M. J. "In some respects better than Dowell." Local taxation, its amount and burden. (Fortnightly Review, v. 61, p. 758. 1894.) A poor man's budget. (Fortnightly Review, v. 61, p. 306. 1894.) Wilson, A. J. The national budget: the national debt, taxes and rates. London, 1882. 12°. 176 p. (English Citizen series )* "In small compass gives a view of the whole English system of taxation." For other works by English authors, see chapters on taxation in Greg's Political problems (1870); Hazard's Miscellaneous essays and letters (1883); Hume's Philosophical works, v. 3 (1854); Sidgwick's Elements of politics (1891); Tooke's History of prices; and the Encyclopædia Britannica (v. 23, and Supplement v. 4). Also, general works on political economy, especially those by Fawcett (1876); Mill (1884); Rogers (1876, 88); Shadwell (1877); Sidgwick (1883). "The Financial Reform Almanac contains important statistics with arguments for reform in taxation." |