THE INCOME TAX

THE MACMILLAN COMPANY
NEW YORK. BOSTON • CHICAGO

SAN FRANCISCO

MACMILLAN & CO., LIMITED
LONDON • BOMBAY • CALCUTTA

MELBOURNE

THE MACMILLAN CO. OF CANADA, LTD

TORONTO

A STUDY OF THE HISTORY, THEORY,

AND PRACTICE OF

INCOME TAXATION

AT HOME AND ABROAD

BY

EDWIN R. A. SELIGMAN

McVICKAR PROFESSOR OF POLITICAL ECONOMY

COLUMBIA UNIVERSITY

SECOND EDITION, REVISED AND ENLARGED

WITH A NEW CHAPTER

New York
THE MACMILLAN COMPANY

1914

All rigbes reserved