§ 6. The Spread of the Movement to the other German States

§ 7. Criticisms and Amendments. 1900-1909.

§ 8. Conclusion

CHAPTER II

FRANCE

§ 1. Preliminary

§ 2. The Revolution of 1848

§3. The Franco-Prussian War

§ 4. From Gambetta to the Périn Amendment. 1871-1878

§ 5. From Dauphin's Bill to the Extra-Parliamentary Committee.

1887-1894.

273

278

283

288

293

300

321

§ 6. From the Extra-Parliamentary Committee to the End of the

Century. 1894-1899 .

$7.

§ 8. The Income Tax Bill of 1907.

§ 9. The Discussions of 1907-1909

§ 10. The Provisions of the Income Tax Bill as Adopted

§ 11. Conclusion

§ 3. The Historical Antecedents of the Direct Tax Clause

§ 4. The Introduction of the Direct Tax Clause

§ 5. The Purposes of the Direct Tax Clause

§ 6. The Constitutional Meaning of Direct Taxes.

§ 7. The Use of the Term in the Constitutional Convention

§ 8. The Earlier Decisions of the Supreme Court

§ 9. The Income Tax Cases of 1895

10. The Dissenting Opinions

§ 11. The Effect of the Decisions

CHAPTER VI

THE PROPOSED SIXTEENTH AMENDMENT

§ 1. The Origin of the Amendment

§ 2. The Meaning of the Amendment

§ 3. The Effect on the Borrowing Power of the States

§ 4. The Immunity of State and Municipal Bonds from Taxation

§ 5. The Question of Uniformity

§ 6. Conclusion

CONCLUSION

A PRACTICABLE PROGRAMME

§ 1. Is an Income Tax Desirable ?

§ 2. Shall the Income Tax be a State or a Federal Tax?

§ 3. How shall the Income Tax be Administered?

INTRODUCTION

UNIV. OF CALR

THE FUNDAMENTAL PROBLEMS