vocated for Saxony (1831-1834), 232-
233; taxation conditions in Saxony,
232-236; from the Revolution of 1848
to the Franco-Prussian War, 236 ff.; in
Baden, 236-237; introduction of income
taxes in Bavaria, Hesse, and Bremen
(1848), 237; efforts to introduce income
tax in Prussia (1848-1851), 237-240;
agitation for, after Franco-Prussian War,
241-242; reforms in the '70's and '80's,
243 ff.; Prussian class tax becomes an
income tax (1873), 243; slow progress
of, in Prussia, 243-245; progress in
Baden, Würtemberg, Bavaria, and minor
states, 245; the Saxon income tax of
1874, 245-247; German writers on the
subject, 247-248; enactment of tax in
Baden in 1884, 248; adoption of, in
Saxe-Weimar and Anhalt, 249; the
Prussian law of 1891, 250 ff.; yield from
tax in Prussia, 256-257; spread of the
movement to other German states, 258-
261; criticisms and amendments, 261-
270; German system of direct assess-
ment compared with stoppage at source,
270-271; decided success of, 272;
France: literature of French income
taxation, 277 n., 279 n.; radicalness of
early suggestions, 278-279; effect of
Revolution of 1848 on, 278-283; activity
looking toward income tax after Franco-
Prussian War, 283-288; from Gambetta
to the Périn amendment (1876-1887),
288-292; Gambetta's scheme for (1876),
288-289; the Périn amendment, 292;
from 1887 to 1894, 293 ff.; leading books
for and against (Leroy-Beaulieu, Denis,
and Chailley), 293-294; Dauphin's
project, 295; Peytral's project, 295–296;
period of scientific discussion, beginning
with 1893, 298; appointment of Extra-
parliamentary Commission (1894), 300;
Caillaux's project, 306-307; Caillaux's
bill of 1907, 310-315; Caillaux's defence
of his project as adopted, 315-320; chief
provisions of bill, 321-325.
Austria: early ephemeral attempts,
330; introduction of income tax after
Revolution of 1848, 330-332; provisions
of law of 1896, 332-337; machinery for
administering the tax, 335; yield from
the tax, 336–337.
Italy: literature of income taxation,
338 n.; historical development of pres-
ent tax, 338-345; methods of paying
the tax, 347; administration of tax, 349-
352; amount of yield from tax, con-
trasted with that of England and Ger-
many, 354; the question of fraud, 352-
Switzerland: general property tax
supplemented by, 355-357; administra-
tion of the law, 358 ff.; fraud and evasion,
and generally bad results, 358-363.
America: the faculty tax in the colonies,
367-381; income tax in Massachusetts
under charter of 1692, 372-373; faculty
tax not really an income tax, but simply
an addendum to early land taxes, 386;
importance of distinguishing between
taxes on product and taxes on incomes,
387; survival of the faculty tax in the
19th century, 388 ff.; the continuance
of the tax in Massachusetts to the pres-
ent time, 389-398; faculty tax in South
Carolina, 398-399; in Pennsylvania,
399; in Delaware, 399; in the period
of the '40's, 399-414; in the South dur-
ing the Civil War period, 406-414; recent
history of state income taxes, 414-418;
outlook for the future, 418-425; hope of
satisfactory state income taxes illusory,
419; adverse reports by Revenue Com-
mission of Colorado and Special Tax
Commission of New York, 420-425;
the impossibility of localizing income
makes state or local tax unworkable,
426; the Civil War federal income tax,
430 ff.; discussion of act of 1861 in
Congress, and enactment, 431-435;
the act of 1862, 435-440; yield from the
tax, and suggested improvements, 439;
the act of 1864, 440-449; the model for
subsequent acts, 445-446; question of
permanence of tax after the war, 449 ff.;
continuance of the tax for 1870-1871,
464; remarks on its expiration (1872),
467-468; proportions of Civil War in-
come tax paid by the several states, 472;
summing-up of shortcomings of the tax,
476-479; conclusion that tax was partly
a success and partly a failure, 479-480;
the income tax in the Confederacy, 482-
492; origins of the income tax of 1894,
493-495; introduction of an income-tax
amendment to the Wilson Bill, by
McMillin, 497-499; discussion of the
amendment in House and Senate, 499-
504; passage of the bill, 505; analysis
of the law, 508 ff.; alleged and real de-
fects of the law, 518-529; the question
of the constitutionality of the income
tax, 531 ff.; law declared unconstitu-
tional by Supreme Court, 539-540;
partial administration of income tax
by, in England, 80-81.
property tax in France, 283, 289, 296.
Lasteyrie, Charles de, cited, 51 n.
Lauderdale, Earl of, on the triple assess-
ment, 70-71; opposition of, to Act of
1799, 83-84.
proposed Sixteenth Amendment to the
Constitution, 590 ff.; outline of a practi-
cable programme for an income tax, 631- Lane, Jonathan A., 393 n., 394 n., 395.
673; income tax not needed for national Laroche-Joubert, scheme of, for general
revenue purposes, 633-635; nor for
state, 635; not needed for purposes of
elasticity of income, 635-636; nor for
purposes of justice, 636–641; the reason
for an income tax found in the break-
down of the general property tax in state
and national taxation, and in faults in
the tariff, 641-642; question of ad-
ministration of tax, 649-653.
Indebtedness and taxation, 9.
Indirect taxes substituted for income tax
in England, following 1816, 116 ff.
Ingenbleek, cited, 263; works by, 320 n.,
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Kennan, K. K., Income Taxation by, 3 n.;
cited, 252, 490.
Kentucky, partial income tax in (1867-
1872), 414.
Kinsman, Delos O., income taxation studies
by, 388 n.; cited, 401, 408, 409, 411,
412; quoted, 425-426.
Knipping, R., cited, 43.
Koenig, G., income tax memoir by, 295.
Kölle, A., cited, 43, 223.
Kretschmer, cited, 245.
Kries, cited, 240.
Landaff, Bishop of, defence of the triple
assessment by, 68-69.
Land taxes, English, 13, 14-15, 49, 58-59;
Prussian, 227-228.
Land Tax Commissioners, English, 58-59;
Lecky, charge of bribery preferred by,
against Gladstone, 173.
Leroy-Beaulieu, work by, opposing in-
come tax, 293.
Levi, Leone, quoted, 160, 174.
License taxes in Southern states of America,
402, 404.
Limited-liability companies, taxation of, in
Prussia, 266-267, 269.
Local taxes in the Middle Ages, 41-47.
Louisiana, income tax in, 413.
Lubbock, Sir John, on permanence of in-
come tax, 179.
Lübeck, introduction of income tax in, in
1869, 245.
Lucius, German advocate of income tax,
232.
Lump-sum system of collection, 36; mis-
take of adopting in case of Civil War in-
come tax, 476; proposed for American
tax of 1894, 526-527; has not proved
as successful as stoppage at source in any
country except Germany, 659-660.
Luzzatti, Italian Prime Minister, quoted,
352-353.
McCulloch, J. R., on English income taxa-
tion, 138-139; cited, 169.
MacLeod, J. M., on income taxation, 144–
MacGregor, John, quoted, 143.
McMillin, Congressman, argument for in-
come tax by, 497-499.
MacVeagh, Wayne, article by, 589 n.
Makepeace, William, defence of Peel's Act
of 1842 by, 136.
Mamroth, K., cited, 224.
Marcé, V., work on Austrian income tax
by, 330 n.; cited, 335, 337.
Maryland, taxation in early, 379; at-
tempted income taxation in, in the '40's,
Massachusetts, tax laws in colonial, 367-
369, 380; survival of faculty tax in, to
the present day, 389-390; status of in-
come tax in, at present time, 397-398;
proportion of Civil War income tax paid
by, 472.
Matson, John, cited, 119-120.
Maugis, E., cited, 43.
Mecklenburgs, taxation matters in the,
260.
Memminger, C. G., treasurer of the Con-
federacy, 482 ff.
Menier, scheme of, for general property
tax in France, 290, 296.
Meyer, C., cited, 43.
Middle Ages, immunities in the, 25-26;
the income tax in the, 41-53.
Mill, John Stuart, on income taxation, 140.
Miller, A. C., article by, 493 n.
Miller, Samuel, quoted on English income
taxation, 139.
Minimum of subsistence, exemption of,
from taxation, 27-29; in Prussia, 243.
Minot, William, 394 n.
Missouri, experiment in income taxation
by, 412-113.
Morgan, William, cited and quoted, 86, 88.
Morrow, Dwight W., article by, 541 n.;
cited, 551, 563, 590 n.
Murhard, Karl, German advocate of in- Peel, Sir Robert, attitude of toward in-
come taxation, 231-232.
"Names" acts, English land-tax acts called,
58; enactment of last Names Act (1899),
184-185.
Nasse, W., on Prussian income tax, 240.
Neate, Charles, quoted, 161.
Neumann, F. J., works by, on income tax,
242; quoted and cited, 253, 260.
come tax, 128-129; Act of 1842, re-
introducing income tax, 130–136.
Pegler, E. C., cited, 205.
Pendergast, George S., on the faculty tax
in Massachusetts, 392.
Pennsylvania, faculty tax in, in 1778, 377–
378; survival of faculty tax in, in 19th
century, 399; the first state to resort to
income taxation in the period of the
'40's, 400; proportion of Civil War in-
come tax paid by, 472.
Newbery, Francis, quoted on English Act People's Blue Book, The, 158.
of 1799, 86.
New Hampshire, faculty tax in colonial,
376.
New Haven, taxes in colonial, 369-370.
New Jersey, taxes in colonial, 371; pro-
portion of Civil War income tax paid by,
472.
New York, tax systems in colonial, 371-
372; assessment customs in early, 381;
report of Special Tax Commission of
(1907), quoted, 420-425; one-third of
Civil War income tax paid by, 472.
New York City, Board of Estimate and
Apportionment in, 28.
Perdrieux, Pierre, study of fraud in Italian
income taxation by, 352.
Périn amendment, the, 292.
Perry, Arthur L., work by, quoted, 464.
Personal and personal property taxes in
France, 273-274.
Peto, Sir S. M., quoted, 169.
Peytral's income tax project, 295-296.
Phelps, Edith M., Income Tax bibliog-
raphy compiled by, 3 n.
Philippe, Charles, work by, 277 n.; cited,
278, 280, 283, 285, 287 ff.
Philippovich, work by, 236 n.; cited, 248.
Phipps, Edmund, cited, 144.
Nicholson, quoted on Gladstone's budget Physiocrats, distinction between direct and
Noble, John, quoted, 170-171.
North Carolina, introduction of income
taxation in, in 1849, 403-404; yield
indirect taxes originating with the, 535-
Pirenne, H., cited, 44.
Pitt, William, introduction and defence of
Triple Assessment Bill by, 62-65; | Real taxes, system of, in France, 13; de-
quoted on project of a direct tax on all
incomes, 72-73, 74 ff.
Pollock case, arguments in the, 555-559,
590-591; mentioned, 598, 612, 621, 623.
Poll tax, the original form of direct taxa-
tion, 5; the supplanting of, by a prop-
erty tax, 6; in the Middle Ages, 42;
in France in early 18th century, 50-51;
in Prussia, 226.
Poundage, abolition of, in England, 169.
Presumptive income tax, 34-36; in Austria,
338; in Italy, 351; advantages of this
method, but impossibility of erecting a
system of income taxation on this basis
alone, 658-659.
Printing machinery, allowance for depre-
ciation of, 189.
Product as test of faculty, 12-15.
Product taxation, defects of system, 14-
15; as supplement to income tax, 17;
in German fiscal system, 223-224; under
Prussian law of 1891, 257-258; move-
ment toward substitution of income tax
for, in France, 276-277; fundamental im-
portance of distinguishing between in-
come tax and, 387.
Progressive taxation, 30 ff.; adoption of
system in England (1910), 207-213, 217;
compensatory theory of, adopted in
France, 320; in Switzerland, 357-358;
in proposed practicable programme for
United States, 671-672.
Property taxation, stage of economic life
for which adapted, 6; as a supplement
to income tax, 17. See General prop-
erty tax.
Proudhon, P. J., proposition of, 279.
Prussia, taxation in, 224 ff.; efforts
toward income tax in (1848-1851), 237-
240; the income tax of 1891, 250 ff.;
yield from income tax in, 256-257. See
under Income tax, Germany.
Psychic income, 20.
Quarizius, opponent of German income tax,
236.
Quarta, O., work on Italian income taxa-
tion by, 339 n.
Qualembersteuern, Saxon taxes, 232.
Ranby, John, cited, 70.
Rau, Karl H., cited, 231.
Raumer, Friedrich von, cited, 105.
Real estate tax in France, 273-274.
Redfield, A. A., work by, 469 n.
Register or rolls, payment of tax by, in
Italy, 347.
Regressive taxation, 30.
Reinach, quoted on Prussian law, 262–263.
Reinecke, W., cited, 43.
Rent, deduction of, from income tax of
1894, 511-512.
"Resist or be Ruined," pamphlet, 111.
Retention, payment of tax by, in Italy, 347.
Revolution of 1848, effect of, on German
tax system, 236 ff.; income tax schemes
in France after the, 278-283; effect on
income taxation in Austria, 330.
Rhode Island, taxes in colonial, 370-371,
374-376, 380-381.
Richardson, James, quoted, 123.
Rickman, T. C., on English income tax,
85-86.
Ripon, Lord, quoted on Peel's Act of 1842,
Ritenuta di rivalsa, payment of tax by, in
Italy, 347.
Roberts, C. A., cited, 65.
Roche, Jules, antagonist of income tax in
France, 315.
Rogers, Thorold, quoted, 169.
Rose, George, quoted on Act of 1799, 83;
defence of war income tax by, 108-109.
Rübel, K., cited, 43.
Russell, Lord John, quoted, 138.
Russell, R. W., on Peel's Act of 1842, 135-
136.
Sacrifice theory in defence of income taxa-
tion, 31-32.
Salaries, supplying of data concerning, by
employers, 205, 247, 268, 323, 343, 664.
Sardeman, F., cited, 27.
Saxe-Weimar, introduction of income tax
in (1883), 249.
Saxony, fiscal reform in, 232; enactment
of an income tax in, in 1874, to go into
force in 1878, 245-246; special features
of Saxon law, 246-247; modification of
tax on Prussian lines in 1900-1906, 259.
Sayer, Benjamin, advocate of English in-
come tax, 124-126.
Schmoller, G., cited, 227.
Schönberg, G., cited, 42, 43.
Schuster, Sir Felix, n the question of
evasion, 193-194.
Schwab, J. C., cited, 483, 489.
Scotland, medieval property tax in, 44.
Select Committee of 1851, 145-150.
Seligman, Essays in Taxation by, cited, 4,
7, 41, 44, 47, 250, 255, 402, 412, 559;
Progressive Taxation in Theory and
Practice, cited, 29, 31, 33, 41, 45, 49,
53, 74, 75, 231, 252, 261, 266, 276, 329,
331, 332, 355, 357, 388, 409, 411; Survey
article by, "The English Budget Pro-
posals," 209 n.; The Shifting and Inci-
dence of Taxation by, cited, 536, 537, 668.
Shearman, Thomas G., on A Just and
Practicable Income Tax, 496; work by,
cited, 637.
Shelton, William A., article by, cited, 411 n.
Sherman, John, advocacy of income tax by,
461, 463-464, 466-467; attitude of,
toward income tax of 1894, 504.
to introduction of system, 98; the chief
cause of success of the English income
tax, 216; German system of direct assess-
ment compared with, 270-271; ad-
vocated by Caillaux in bill of 1907, 312,
324, 325; in Italian system, 347; four-
tenths of tax collected by, in Italy, 353;
failure to adopt the principle a defect in
American tax of 1894, 526-527; lump-
sum not as successful as, in all countries
except Germany, 659-660; special ar-
guments in favor of, in United States,
661-662.
Stourm, R., cited, 52 n.
Stüve, C., cited, 43.
Succession tax law; American, 513-515;
question of the wisdom of a, 525-526.
Super-tax, method of graduating income
tax, 198; adoption of, in Lloyd George's
budget of 1910, 209-213.
Supplementary property tax in Prussian
system, 255-256; adopted in Saxony,
Baden, and minor states, 258-259.
Single tax propositions in Germany, 234- Supreme Court decisions on income tax
Smart, William, cited, 65.
Smee, W. R., cited, 139.
Smith, Henry H., cited, 430 n.
Smith, Sydney, quoted, 116-117; re-
ferred to by Gladstone, 166.
South Carolina, faculty tax in early, 379-
380; survival of faculty tax in 19th
century, 398-399; income taxation from
1861 to 1868, 409-410; present status of
income tax in, 417.
laws, 529-530, 571 ff.
Switzerland, income taxation in, 355 ff.
See under Income taxation.
Taille, efforts of French Revolution to
abolish, 12; history of the, in France,
49-51.
Tallage in mediæval France and England,
49 ff.
Southern states of America, early system Tax associations, Prussian, 227.
Sparre, Karl v., on income taxation, 234-
Special compensatory theory in favor of
progressive income tax, 30-31.
Spicer, E. E., cited, 205.
Stamp, J. C., cited, 214.
State income taxation, history of, 388;
report of revenue commission of Colorado
on, 420; report of special tax commis-
sion of New York, 420-425; discussion
of, vs. federal, 642-658.
State taxes, medieval, 47-53.
Steiger, J., work on Swiss taxation by,
355 n.; cited, 359, 361.
Stent, the, in Scotland, 44.
Stephens, Alexander, work by, cited, 67.
Stieda, W., cited, 43.
Stoppage-at-source system, 36-38; intro-
duced in England with Act of 1803, 90-
91; effect on yield from income tax due
Taxation, Differentiation of, 22-25; ques-
tion of exemption from, 25-29; gradua-
tion of, 29-34; progressive, regressive,
and degressive, 30 ff. See Income taxa-
tion.
Tayler, William, cited, 113.
Tennant, Charles, cited, 145.
Tenth, the, in France, 51-53.
Texas, income tax experiment in (1860-
1870), 413.
Thiers, opposition of, to French income
tax, 284, 286.
Thomson, Poulett, quoted in favor of
English property tax, 118-119.
Three-year-average system, in England,
190-192; provisions of English law of
1907, 205; in France, 322; in Austria,
Tooke, J. H., on the triple assessment, 67.
Torrigiani commission of 1876 in Italy,
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