APPENDIX.

231

Cossa, Luigi. Primi element! di scienza delle finanze. 3d ed.,corr. ed. acc. Milano, Ulrico Hoepli , 1882. 200 pp. S.

Cossa, Luigi. Taxation, Its Principles and Methods; with an in-trod. and notes by Horace White . N. Y. , Putnam, 1888. 213 pp. D. $1.

Clear in definition, simple in statement, comprehensive in classification. Theeditor's notes discuss from the American point of view the taxation of personal prop-erty. of mortgages, corporations, land values, and taxes on consumption ; and presentthe progressive tax system which has been in force in the city of Basle . Switzerland ,for fifty years. The appendix describes the tax systems of New York and Pennsylvania .A bibliography is given.

Marzano, F. Gompendio di scienza delle finanze. Turin , 1887.2d ed., 360 pp.

u As a sketch of finance, connected, well-written, and sufficiently full for a first view.It is the best single treatise within my knowledge."—A. B. Andrews.

Mazzola, Ugo. I dati scientific! della finanza pubblica. Rome ,Loescher, 1890. 217 pp. 8°, 5 francs.

“ One of the brightest, deepest, and most original among the numerous writings oneconomics which Italy has produced in recent years."— E. B. Andrews.

Pantaleoni, Maffeo. Teoria della translazione dei tributi. Rome ,A. Paolina, 1882. 355 pp. O.

A capital treatise on the incidence of taxation.

Besides the N. Y. Reports of D. A. Wells see also Report of the Mary-land Tax Commission, Baltimore , 1888; Report of the [Massachusetts ]Commissioners appointed to inquire into the expediency of revising andamending the laws relating to taxation and exemption therefrom, Boston ,1875 ; Report of the Revenue Commission [of Illinois ], Springfield, 1886 ;Report of the Tax Commissioners of Connecticut , Hartford , 1887 ; andReport of the Special Tax Commissioners of Maine . Augusta, 1890.

For a statement of the curious system of taxation existing in Mexico ,and its influence on the trade and industries of that country, see David A. Wells ’s Study of Mexico. N. Y. , Appleton, 1887.

In David A. Wells ’s Practical Economics is a chapter on the Taxationof Distilled Spirits, describing one of the most interesting experiences ofthe U. S. Internal Revenue Department.

In South Kensington, R. I. , two town meetings are held ; one of allcitizens, the other of all taxpayers only, who alone have a right to vote toimpose taxes or upon expenditures of money. The list of the latter is givenin the Town’s Year Book, published at Wakefield, R. I.

Historical and Comparative Science of Finance, by Prof. E. R. A.Seligman, is in preparation for the series in Systematic Political Science, bythe University Faculty of Political Science. Columbia College, N. Y.

The Financial Reform Almanac (Loud., Simpkin, Marshall & Co., is.)contains important statistics with arguments for reform in taxation.

The Treasury Department , Washington, publishes an annual report ofthe receipts and expenditures of the United States .

Valuation and Taxation of Real and Personal Property in the United States , by states, counties, cities, etc., for 1880, is given in Vol. 7, CensusReports, Tenth Census. Washington, Government Pr. Office, 1884. 909

PP Q-