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INDEX

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,

242.

Associations in France in opposition to
income tax, 327.

Abonnement, practice of, in 18th century Attwood, M., on English income tax, 132.
France, 50-51.

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-
261.

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.

B

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,
New York City, 28.

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 Pollock
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.

1842, 135.

Bücher, Karl, cited, 43, 355 n.

Buckingham, J. S., quoted on a graduated
property tax, 121; English income tax
advocated by (1837), 126; quoted, 138,
157.

Bullock, C. J., articles by, 535, 541 n., 550,
582.

Bump, Orlando F., work by, 469 n.

Cobham, Samuel, on English income taxa-

tion, 140.

Cohn, Gustav, cited, 27, 247.

Collection at source, 36-38. See Stoppage

at source.

Colorado, revenue commission of, on state
and federal taxation, 420.
Commonwealth Monthly Assessments, in
England, 48.

Burns, James, on a graduated income tax, Communal taxation in Middle Ages, 43.

183.

Burt, J. G., quoted, 171-172.
Business tax in France, 273-274.
Buxton, Sydney, cited, 57, 102; quoted,
175, 176.

C

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,

73.

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.

1894, 512-513.

Corporate incomes, taxation of, in Switzer- | Dixième, the, in pre-Revolutionary France,
land, 358.

51-53.

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.

168.

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.

E

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,
273-275.

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,

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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-

teenth Amendment, 605-610, 614, 615;
exemption of moderate amount ad-
vocated in outline of a practicable pro-
gramme, 670.

Expenditure, as test of faculty, 10-12;
tax on, as supplement to income tax, 17.
Expenditure tax, the triple assessment,
57 ff.

F

Faculty tax, in colonial Massachusetts,
New Haven, Connecticut, Rhode Island,
and New Jersey, 368-371; in Vermont,
377; in Pennsylvania and the Southern
Colonies, 377-381, 398-399; not really
an income tax, but simply an addendum
to early land taxes, 386; survival of
the, in early decades of 19th century,
388 ff.

Faculty theory in favor of progressive in-
come tax, 31-32.

Farming out of taxes in Italy, 351-352.
Federal income tax, question of state as
opposed to, 642-658.

Fifteenth and tenth tax in England, 47-48.
Fiftieth, the, French tax, 51 n.

Fry, T. Hallet, on evasion and fraud, 195;
cited, 214.

Fuisting, B., cited, 253, 262; discussion by,
of defects in Prussian law, 264-266.
Furnivall, Thomas, cited, 139.

G

Gambetta, project of, for French income
tax, 288-289.

Garelli, A., cited, 346.

Gauthier, A. E., work by, 321.
Geering, T., cited, 43.
General property tax, conditions of eco-
nomic life giving rise to, 6; shortcomings
of, as test of faculty in taxation, 7-10;
features in the history of, 41 ff.; in
Switzerland, in conjunction with income
tax, 355-363; poor administration of, in
Switzerland, 358; development of the,
in Europe and in America, 381-383.
General Subsidy, the, in England, 48.
General taxes, mediæval, 47-53.

George, H. Lloyd, on rate of income taxa-
tion, the question of progression, etc.,
208-211.

Fisher, Irving, Nature of Capital and In- Georgia, introduction of income taxation

come by, cited, 19 n.

Flammermont, J., cited, 44.

Fleming, William H., quoted, 587-588.
Florence, income taxation in, in Middle
Ages, 45-47.

Florida, income taxation in (1845-1855),
405.

France, text-books in, on Finance, 3 n.;
abolition of taille and taxes on consump-
tion in, 12; system of real taxes (taxes
réelles) in, 13; communal taxation in,
in Middle Ages, 43; mediæval general
or state taxation in, 49; the taille, capi-
tation, dixième, and vingtième, 49-53;
criticism of Prussian income tax law
from, 262-263; history of movement
toward income taxation in, 273 ff. See
under Income taxation.
Franco-Prussian War, effect of, on German
tax system, 241 ff.; reformatory tax
measures in France after the, 283 ff.
Fraud, the question of, in England, 192-
196; remedy for, 195-196; in operation
of Austrian income tax law, 337; in
Italian system, 343; 352-355; in Switzer-
land, 358-363; in Civil War income tax-
ation, 473.

Frend, William, on direct taxation of in-
comes, 76-77; quoted and cited, 88, 99-

100.

in, in 1863, and its failure, 411-412.
Germany, text-books on Finance in, 3 n.;
system of taxes in, called Ertragssteuern,
13; communal taxation in, in Middle
Ages, 43; income tax in, 223 ff.; writers
on the subject of income taxation in, 247-
248. See under Income taxation.
Gerstner, S., cited, 237.
Gibbon, Alexander, quoted on English in-
come taxation, 139-140, 159.
Gillray, caricature by, mentioned, 78.
Gladstone, W. E., cited and quoted, 63 n.;
budget of 1853, 150-155; argument on
the income tax, 151-153; comparison
between direct and indirect taxes by,
165-166; charged by Lecky with politi-
cal bribery, 173; course of, toward the
income tax (1874, 1880, 1884), 173-177.
Glattstern, S., study of income tax by, 242.
Glover, George, quoted on English war in-
come tax, III.
Gneist, Rudolf, quoted, 230.
Gomel, C., cited, 52 n.
Gore, Sir F., cited, 191.
Graduated poll tax in Middle Ages, 6.
Graduation, of incomes, 21-22; of taxa-
tion, 29-34; problem of, in British sys-
tem (1894), 180 ff.; consideration of, by
Select Committee of 1906, 197; the so-
called super-tax, 198; bearing of death

duties on, 201; adoption of, in England
in 1910, 207-213; principle of, in Ameri-
can War income tax, 437-438, 440-441,
444; by abatement, see Abatement.
Grätzer, R., cited, 225.

Gray, James M., cited, 623.

Grey, John, quoted, 87, 105 n.

Grist tax, the Prussian, 226, 238.

Gross, Freiherr von, income tax suggested
by, 235.

Guthrie, W. D., quoted, 558 n., 563 n., 624.
Guyot, Yves, report on income tax by
(1886), 291-292.

Gyles, Walter, quoted, 194.

H

Hall, U. S., article by, 493 n.

Hamburg, introduction of income tax in,
in 1866, 245.

Heathfield, Richard, cited, 123.

Held, Adolf, cited and quoted, 225, 231 n.,

241, 242, 243, 244.

Henning, A., cited, 43.

Henrich, L., work by, 253.

Heron, D. C., on certain aspects of income
taxation, 144.

Heslop, Luke, pamphlet by, 101.
Hesse, introduction of income tax in, 237,
245; reform of tax on Prussian lines in
1899, 259.

Heuschling, work by, 277 n.
Hewitt, Sir Thomas, quoted, 195.
Hilditch, R., on Peel's Act of 1842, 134-135.
Hill, Joseph A., articles by, cited, 225 n.,

257, 430 n.

Hill, Senator, speeches in opposition to
income tax, 503, 505, 520.
Hoffmann, J. G., cited, 224, 229.
Hoffmann, L., cited, 237, 259.
Holland, direct property tax in, mentioned,
255.

Houques-Fourcade, cited, 51, 52.
"Hourglass, Humphrey," English pam-
phleteer, 84.

House tax, in England, 13.

Howe, F. C., articles by, cited, 430 n., 493 n.
Hubbard, J. G., quoted, 160, 175.
Hume, Joseph, on taxes as confiscation,

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Income, as the test of faculty, 15-18;
weaknesses and disadvantages in income
as sole test of faculty, 15-16; necessity
of supplementing by other tests, 17;
definition of, as net income as opposed to
gross income, taken for a definite period,
19-20; necessity of including enjoyable
or psychic income, 20; question of dis-
tinguishing "clear income" from gross
income after deducting necessary ex-
penditures, 21; the principle of differ-
entiation of incomes, 21-22; earned and
unearned, 23, 199-200, 203, 204 n.
Income taxation, desirability of supple-
menting by other forms of taxation, 17;
difficulties in practical working of, 18;
presumptive, 34-36; direct or lump-
sum, 36; scheduled or collection at
source, 36-38; in Europe during the
Middle Ages, 41-53.

England: the war income tax, 57 ff.;
Triple Assessment Bill introduced by
Pitt, 62-65; the Act of 1798, 65 ff,;
disappointment in the triple assessment
and abandonment of, 71-72; project of
a direct tax on all incomes, 72 ff.;
the Act of 1799, 78 ff.; machinery for
administering, 80-82; public attitude
toward the income tax, 82 ff.; repeal of
Act of 1799 (in 1802), 87-88; the Act of
1803, 89 ff.; Act of 1806, 101-106; ad-
mitted success of, as a fiscal device, 105;
repeal of, in 1815, 106–114; final repeal
of war income tax (1816), 113-114;
substitutes for, in the way of burden-
some indirect taxes, 116 ff.; arguments
pro and
con (1832-1842), 122-128;
Peel's Act of 1842, 128-136; the de-
velopment to 1851, 136-145; Hume's
select committee of 1851, 145 ff.; Glad-
stone's argument on, 151-153; Glad-
stone's budget of 1853, 150-155; Hub-
bard's committee of 1861, 161 ff.; from
1862 to 1911, 167 ff.; Gladstone's effort
in 1874 to abolish the tax, 172; growing
permanence of, 172-179; fully recognized
in 1890, 179; problems of differentiation
and graduation, 180 ff.; Departmental
Committee of 1904, 185-192; question
of fraud, 192-196; Select Committee of
1906, 196 ff.; adoption of graduation in
1910, 207-213; summing up of reasons
for success of, in England, 214-218.

Germany: literature of German in-
come taxation, 224 n., 227 n., 231 n.,
232 n.; the class tax, 228-230; the trend
toward income taxation, 230 ff.; ad-

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