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 . 299
XIII. THE Impôt Personnel-mobilier,
50. General Description of the Tax
51. The Working of the Impôt Personnel, by Leroy-Beaulieu
52. The Working of the Impôt Mobilier, by Boucard and Jèze · 310
53. The Theory of the Impôt Mobilier, by Leroy-Beaulieu . 312
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
57. The License Tax in Massachusetts, by the Tax Commission
of 1897 .
58. License Taxes in Maryland, by T. S. Adams .
59. License Taxes in Mississippi, by C. H. Brough
XV. THE CORPORATION Tax.
60. The General Corporation Tax
61. The Taxation of Railways, by R. C. McCrea.