APPENDIX.

229

Tennant, C. The People’s Blue Book. Taxation as it is and as itought to be. 4th ed. Lond., Longmans, 1872. I). 7s. 6d.

Very complete in respect to the tax laws of Great Britain and their administration,and also discusses in a very readable and generally correct manner the facts of taxa-tion. Not a scientific book, however.

Wilson, A. J. The National Budget : The National Debt, Taxes,and Rates. English Citizen series. Lond. and N. V., Macmillan, 1882.176 pp. D. $1.

In small compass gives a view of the whole English system of taxation.

Wright, R. S., arid Hobhouse , H. Outline of Local Governmentand Local Taxation in England and Wales . Lond., W. Maxwell &Son, 1884. 130 pp. O. 5s.

London is excluded. Some considerations for amendment are presented.

Bonnet, Victor. La question des impots. Paris , Guillaumin , 1879.8 + 230 pp. S.

De Flaix, E. Fournier. Traite de critique et de statistique com-paree des institutions financiered. syst£mes des impotes, et reformes fiscalesdes divers etats au XIXme siicle. ime tome. Paris , Guillaumin , 1889.56 + 587 pp. O.

Denis, H. L’lmp&t. ' ime serie. Bruxelles, Veuve Mounom, 1889.309 pp. 8°, 25 plates.

To be completed in a second volume. An excellent work.

De Parieu, F. E. Histoire des impSts generaux sur la propriete etle revenu. Paris , Guillaumin , 1856. 339 pp. D.

A general sketch of direct taxation in the principal nations.

De Parieu, F. E. Traite des imp&ts. 4 tomes. Paris , Guillaumin ,1866-67. 17 + 522, 516, 522, 500 pp. D.

Deserves high commendation.

Guyot , Yves. L’impot sur le revenu . Paris , Guillaumin , 1887. 347pp. II 3- 5° francs.

Discusses in a most attractive style direct and indirect taxation. The author is apractical statesman as well as an eminent economist.

Leroy-Beaulieu, PAUL. Traite des science des finances. 4me ed.corr. et aug. ime tome. Des revenus publics. Paris , Guillaumin , 1888.26 + 791 pp. D.

The best French work. Replete with learning and research.

Menier , A. L’impot sur le capital. Paris , Guillaumin , 1874. 642

pp. O.

Say, Leon, ed. Dictionnaire des finances. Paris , Berger-Levrault &Cie.

Eminent collaborators are engaged on this work. Begun 1883, to be completed in25 pts. in 1891. 3.50 fr. per pt.

Say, Leon. Les solutions democratiques de la question des impots.Paris , Guillaumin , 1S86. 2 tomes, 260, 299 pp. S-

An incisive criticism of proposals to use the taxing power to equalize the fortunes ofmen.