APPENDIX.

227

Seligman, E. R. A. Finance Statistics of the American Common-wealths. Boston , American Statistical Assoc., 1889. 120 pp. O. pap. $1.

Seligman, E. R. A. General Property Tax . N. Y. , Ginn & Co.,1890. 40 pp. O. pap. 40 c.

Reprinted from Political Science Quarterly , March, 1890. Gives 2 pp. American bibliography—reports, pamphlets, and monographs.

Seligman, E. R. A. Taxation of Corporations. N. Y. , Ginn & Co.,1890. 110 pp. O. pap. 75 c.

Reprinted from Political Science Quarterly , June, Sept., Dec., 1890. Fully dis-cusses the general subject of double taxation. Contains a bibliography.

Shaw, Albert, ed. The National Revenues. Chicago , A. C. Mc-Clurg & Co., 1888. 245 pp. S. $1.

Contains Protective Tariffs as a Question of National Economy, by Prof. W. W.Folwell; Surplus Financiering, by Prof. H. C. Adams ; The Tariff and Trusts—Ex-penditures for Internal Improvements, by Prof. R. T. Ely ; Shall the Internal Revenuebe Retained? by Prof. R. M. Smith; A Defence of the Protective Policy, by Prof.R. E. Thompson ; The Readjustment of the Revenues, by Prof. E. R. A. Seligman;The Theory and Practice of Protection, by Prof. Jesse Macy ; The Certainties of theTariff Question, by Prof. J. B. Clark; Taxation and Appropriation, by Prof. Woodrow Wilson ; Equality in Taxation—Commercial Union with Canada , by Prof. A. D.Morse ; Steamship Subsidies as a Means of Reducing the Surplus, by Prof. A. T. Had-lev; Protection and American Agriculture, by Pres. F. A. Walker : The Tariff and theWestern Farmer, by Prof. J. H. Canfield ; International Taxation and a RevenueTariff, by Prof. A. Jaeger; A Plan of Tariff Reduction, by Prof. E. W. Bemis ; Wagesand the Tariff, by Prof. J. L. Laughlin; The Scientific Basis of Tariff Legislation,byCarroll D. Wright ; Statistical tables are appended.

Sherman, I. Exclusive Taxation of Real Estate and the Franchisesof a few specified moneyed Corporations and Gas Companies. N. Y. , 1875.

Sherman, J. Speeches and Reports on Finance and Taxation from1859 to 1878 . N. Y. , Appleton, 1879. 8°, $2.50.

Sumner, W. G. Life of Alexander Hamilton . N. Y. , Dodd, Mead& Co., 1890. 10 + 281 pp. D. 75 c.

Has special reference to his financial measures.

Thompson, R. E. Relief of Local and State Taxation throughDistribution of the National Surplus. Phila., E. Stern & Co., 1883.O. 28 pp. pap. 25 c.

What Shall We Do With It? (meaning the surplus.) N. Y. , Harper,1888. D. 68 pp. pap. 25 c.

Contains President Cleveland’s message to Congress, Dec. 6, 1887, under titleu Taxation and Revenue discussed together with the letter of Hon. J. G. Blaine andarticles by Hon. G. F. Edmunds and H. Watterson.

Wells, David A. First and Second Reports of the Commissionersappointed to revise the Laws for the Assessment and Collection of Taxes inNew York , 1871 and 1872. Albany, Argus Co. 154, 102 pp. O.

Contains some of the best discussions of taxation published in America . Theformer was published in 8vo., N. Y. , 1871, 50 cents. The latter is out of print in thiscountry, but editions have been published in England and in France , in the lattercountry by the government.

Wells, David A. Special Commissioner of the Revenue, 1st,2d, and 3d Annual Reports with Appendices. Washington, Treasury Department , 1867-69. 233 pp. O,