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CHAPTER
CONTENTS
I. THE LITERATURE OF PUBLIC FINANCE. (THE Editor.)
1. Mediæval Finance .
2. The Formative Period
3. The Nineteenth Century .
II. GENERAL CONSIDERATIONS CONCERNING PUBLIC EXPENDITURES.
4. Public and Private Business Compared
5. The Economic Effects of Public Expenditure: Early Opinions.
6. The Views of Smith and Say
7. Dietzel's Theory of Public Expenditures .
III. THE INCREASE OF PUBLIC EXPENDITURES IN MODERN TIMES.
8. Wagner's Law.
9. A Survey and Interpretation of the Facts, by Professor F. S.
Nitti.
10. The Growth of Federal Expenditures in the United States, by
Charles J. Bullock
IV. PUBLIC REVENUES: THE VIEWS OF BODIN AND SMITH.
11. Bodin's Classification of Revenues
12. Smith's Classification and Discussion
V. REVENUES FROM DOMAINS.
13. Later Views concerning Domains: K. H. Rau
14. The Public Domain of the United States, by Albert Bushnell
Hart.
15. The Case of Forests: the Views of Leroy-Beaulieu
16. National Forest Reserves in the United States.
17. The Land Policy of the American States, by W. M. Daniels
VI. REVENUES FROM PUBLIC INDUSTRIES.
19. The Post Office and Other Industries, by W. S. Jevons
20. Municipal Industries: the Views of Mill and Farrer
21. The Policy of American Municipalities, by C. W. Haskins
PAGE
I
2
7
II
13
15
19
24
VII. FEES.
22. The Nature of Fees, by K. T. Eheberg
23. The Fee System of Our Federal Government, by T. K. Urdahl.
24. Some Other Typical Fees, by T. K. Urdahl
117
120
126
133
25. The Fee System as a Social Force, by T. K. Urdahl .
VIII. GENERAL PROPOSITIONS CONCERNING TAXATION.
26. Smith's Canons of Taxation
143
27. The General Economic Effect of Taxation: the Views of Hume
and McCulloch.
146
28. The Views of Say
151
29. The Source of Taxation: the Views of Ricardo and Mill
152
33. Criticism of Wagner's Theory, by E. R. A. Seligman
182
34. Progressive Taxation, by E. R. A. Seligman
184
X. CAPITATION TAXES.
35. The Poll Tax in American Commonwealths
193
36. The Poll Tax in Massachusetts: the Views of the Commis-
sion of 1897
194
37. The Poll Tax in North Carolina, by G. E. Barnett
195
38. The Poll Tax in Mississippi and Georgia, by C. H. Brough and
L. F. Schmeckebier.
42. The Property Tax in North Carolina, by G. E. Barnett
45. The Income Tax in American Commonwealths, by D. O.
Kinsman
275
46. Federal Taxation of Incomes, by F. C. Howe
280
47. The Income Tax of 1894, by F. C. Howe
48. The Constitutionality of a Federal Income Tax: the Decision
of 1895.
49. The History of Federal Direct Taxes, by C. J. Bullock.
286
289
299
XIII. THE Impôt Personnel-mobilier.
50. General Description of the Tax
307
51. The Working of the Impôt Personnel, by Leroy-Beaulieu
52. The Working of the Impôt Mobilier, by Boucard and Jèze
53. The Theory of the Impôt Mobilier, by Leroy-Beaulieu.
54. Proposals for a Tax on Rentals in the United States
XIV. TAXES ON BUSINESS.
55. The French Business Tax, by Caillaux and Leroy-Beaulieu
56. The Prussian Business Tax, by J. A. Hill
308
310
312
314
321
328
57. The License Tax in Massachusetts, by the Tax Commission
of 1897.
62. The Development of Inheritance Taxes in the United States,
by Solomon Huebner
373
63. The Financial Significance of Inheritance Taxes, by H. A.
XVIII. THE CUSTOMS REVENUE OF THE UNITED STATES.
396
416
66. The Financial Aspects of the Customs Revenue, by R. F.
Hoxie
425
XIX. THE INTERNAL REVENUE SYSTEM OF THE UNITED STATES.
67. The Taxation of Spirits (1862-1870), by David A. Wells
68. Internal Taxation from 1870-1894, by F. C. Howe
449
455
69. The War Taxes of 1898, by C. C. Plehn
462
XX. THE EARLY DEVELOPMENT OF PUBLIC BORROWING.
70. The Views of David Hume
.
71. The Views of Adam Smith
XXI. THE NATURE AND ECONOMIC EFFECTS OF PUBLIC DEBTS.
72. Early Optimistic Theories
73. The Views of Alexander Hamilton
74. National Debts as a "National Blessing"
75. The Views of Adam Smith
76. The Views of Say.
77. The Views of Karl Dietzel
XXII. SHOULD A NATIONAL DEBT BE PAID?
78. The Views of Mill
79. The Views of H. C. Adams
XXIII. SINKING FUNDS.
80. The Theories of Dr. Price
81. Robert Hamilton's Criticism of Price
82. Sinking-fund Legislation in the United States, by E. A. Ross 551
XXIV. NATIONAL AND LOCAL DEBTS COMPARED.
83. Differences in the Nature of National and Local Debts, by
H. C. Adams .
84. Differences in the Principles of Financiering Applicable to
National and Local Debts, by H. C. Adams
XXV. FINANCIAL LEGISLATION IN THE UNITED STATES.
85. Congressional Legislation, by Rollo Ogden
86. State Legislation, by E. L Bogart
87. Municipal Legislation, by F. R. Clow
XXVI. THE CUSTODY AND DISBURSEMENT OF PUBLIC MONEY.
88. The Methods of the Federal Government, by J. B. Phillips
89. The Methods of Municipalities, by F. R. Clow
XXVII. CENTRAL CONTROL OF LOCAL FINANCE.
90. The Growth of State Control in the United States, by J. A.
Fairlie
STATISTICAL APPENDIX
557
564
573
584
597
623
630