This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ...consideration of all other his abilityes whatsoever." It is probable that the measure of this ability was to be found in ...
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ...consideration of all other his abilityes whatsoever." It is probable that the measure of this ability was to be found in property; for, although the law itself does not further explain the term, the matter is elucidated in a provision of the next year, that "all men shall be rated for their whole abilitie, wheresoever it lies."2 This seems to imply only visible property; for such property alone is susceptible of a situs. 1 This chapter was published fifteen years ago in the Political Science Quarterly, vol. x, no. 2 (June, 1895). It was originally written, with the exception of a few paragraphs, in 1893, and was intended to form a part of a general work on the income tax, the appearance of which has been delayed until now. At the request of Mr. Clarence A. Seward, one of the counsel in the income-tax cases of 1895, a portion of this essay was submitted to him in manuscript form, and was utilized in the preparation of the monograph presented by him in the original hearing as a supplementary brief. The majority of the quotations in that monograph are taken from the manuscript essay. 2 For the early Virginian legislation, see Ripley, Financial History of Virginia, pp. 17-24 (Columbia University Studies in History, Economies and Public Law, vol. iv, no. i). It was not until seven years later that " ability " was defined to include something more than mere property. This, however, occurred not in Massachusetts Bay, but in the colony of New Plymouth. In 1643 assessors were appointed to rate all the inhabitants of that colony "according to their estates or faculties, that is, according to goods lands improoued faculties and psonall abillities."3 This law is noteworthy for a double reason. It is the first to use the term " faculty," and it...
ISBN-13: 9781616191641; ISBN-10: 1616191643. Seligman, Edwin R.A. The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad. Second Edition, Revised and Enlarged with a New Chapter. Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprinted 2011 by The Lawbook Exchange, Ltd. ISBN-13: 9781616191641; ISBN-10: 1616191643. Paperback. New. * Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography. "Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible."--5 Columbia Law Review (1915) 292. EDWIN R.A. SELIGMAN [1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economic.
Good. No Jacket. Ex-Library. 8vo-over 7¾"-9¾" tall. Minor edge and corner wear; no dj; lightly scuffed and scratched; corners are gently bumped and rubbed; some light shelf wear; ex-library with the usual library markings; overall a nice used copy! Green cloth with gilt lettering on the spine and front board. 743 informative and educational pages! "This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book......"
Alibris, the Alibris logo, and Alibris.com are registered trademarks of Alibris, Inc.
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited, Baker & Taylor, Inc., or by their respective licensors, or by the publishers, or by their respective licensors. For personal use only. All rights reserved. All rights in images of books or other publications are reserved by the original copyright holders.