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219.
Black, Henry Campbell.
A Treatise on the Law of Income Taxation under Federal and State
Laws. Kansas City: Vernon Law Book Co., 1913. xlii, 403 pp.
Reprinted 2002 by The Lawbook Exchange, Ltd. ISBN 1-58477-237-9.
Cloth. New. $85.
* In
1913, the Sixteenth Amendment, which authorized income taxation, was
ratified by the required three-fourths majority of states. Black
[1860-1927] published this work soon after this historic event in
order to define the nature of taxable income, explain the history of
income taxation and defend the government's right to impose it. He
is guided throughout by a Progressive-Era belief in the federal
government as an agent of social reform.  
220.
Chen, Shao-Kwan.
The System of Taxation in China in the Tsing Dynasty, 1644-1911.
New York: Columbia University Press, 1914. 118 pp. Reprinted 2004 by
The Lawbook Exchange, Ltd. ISBN 1-58477-452-5. Cloth. $60.
* Reprint
of a title in the important Columbia University series Studies in
History, Economics and Public Law. China's imperial era ended
with the collapse of the Tsing (Qing or Manchu) dynasty in 1911.
Memorable for its cultural efflorescence, the dynasty was gradually
undermined by political weakness, rebellion and Western imperialism.
This study looks at the ways taxation was administered during this
complicated and turbulent era. Chen outlines the structure of the
imperial government, then looks at ways it taxed land, salt and
commodities.
221.
Cooley, Thomas M.
A Treatise on the Law of Taxation Including the Law of Local
Assessments. Chicago: Callaghan and Company, 1886. lxxxviii, 991
pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2003054550.
ISBN 1-58477-382-0. Cloth. $150.
* Reprint
of the uncommon first edition of the "Bible" on tax law. Contents
include: Taxes, Their Nature and Kinds; The Nature of the Power to
Tax; Curing Defects in Tax Proceedings; Official Action in Matters
of Taxation; The Construction of Tax Laws; The Sale of Lands for
Upaid Taxes; Taxation by Special Assessment; The Remedies of the
State Against Collectors of Taxes; Local Taxation under Legislative
Compulsion; Enforcing Official Duty under the Tax Laws; The Remedies
for Illegal and Unjust Taxation; and more. Marke, A Catalogue of
the Law Collection at New York University (1953) 834 (cite to
later ed.). Cooley was esteemed as the author of the legal classics
A Treatise on Constitutional Limitations (1868) and
General Principles of Constitutional Law in the United States
(1880).
222.
Ess, Henry N.
A Treatise on the Power of Special Taxation: A Critical Analysis
of Special Taxes for Local and Public Improvements, Considered with
Reference to the Constitution, State and Federal, and the
Restrictions Therein Contained. Kansas City: Pipes-Reed Book
Co., 1907. x, 389 pp. Reprinted 2004 by The Lawbook Exchange, Ltd.
ISBN 1-58477-411-8. Cloth. $95.
* Ess
[b. 1840] warns that the power of local authorities to tax real
estate to fund public improvements is a threat because it is nearly
boundless. Marshalling an impressive array of contemporary cases,
and historical examples from Magna Carta to the present, Ess assails
the law: "The unlimited power of the English Parliament should
not have been given to our city councils.... The public work contracted
to be done may be ruinous to the property taxed and to the property-owner,
yet the tax-bills issued for doing this injury are sacred constitutional
obligations and valid to all intents and purposes in the hands
of the original wrongdoer. Our state constitutions rival the constitution
of Hell and far exceed it in iniquity.": Preface, v, ix.
See illustration below.
223.
Federal Income Taxation of
Corporations and Shareholders - Forms. Fourth Edition.
[New York]: Warren Gorham & Lamont/RIA. A Thomson Company. Looseleaf
format. Ex-private law firm library with small location labels at
foot of spine, else very good. Current through 2004 Cumulative
Supplement No.2. Ex-private law firm library, very good. Publisher's
Price $734. Special $95.
*
Provides ready-to-use forms for virtually all types of corporate
transactions and helps you structure transactions from beginning to
end. The authors give you authoritative analysis and commentary on
the best ways to structure corporate transactions.
224.
Federal Income Taxation of
Corporations and Shareholders. Seventh Edition.
Boris I. Bittker and James S.
Eustice. [New York]: Warren Gorham & Lamont. 2 Volumes. Looseleaf
format. Ex-private law firm, very good. Current through 2004
Supplement #3. Publisher's Price $425. Special $95.
*
Contents include: Definition of "Corporation; Organization of a
Corporation: Section 351 and Related Problems; Corporation's Capital
Structure: Debt vs. Equity; The Corporation Income Tax; Corporate
Elections Under Subchapter S; Dividends and Other Nonliquidating
Distributions; Stock Redemptions; Complete Liquidations...;
Corporate Divisions; Affiliated Corporations; Corporate Tax
Attributes: Survival and Transfer; and Foreign Corporations and
Foreign Source Income.
225.
Goss, John Dean.
The History of Tariff Administration in the United States: From
Colonial Times to the McKinley Administration Bill. New York:
[Columbia University], 1891. 89 pp. Reprint available August 2005 by
The Lawbook Exchange, Ltd. ISBN 1-58477-574-2. Cloth. $65.
* Goss
traces the tariff system through three avatars that often existed
simultaneously: protective, preventive and punitive. From an
ineffective colonial system that allowed importers to avoid payment
through extended credit arrangements, to a somewhat less troubled
system that demanded immediate cash payments in the early 1840s, to
a punitive system designed to stymie smugglers during the Civil War,
the collection of tariff duties was always problematic. This problem
was enhanced in the wake of industrialization and protectionism when
direct taxes began to supplant indirect taxation as the major source
of government finance. Reviewing the history of American tariff
regulation, Goss discerns a gradual process towards "more stringent
supervision, regulation and control" (88). Originally published in
the series Studies in History, Economics and Public Law edited by
the Political Science Faculty of Columbia University.
226.
Internal Revenue Code - Income,
Estate, Gift, Employment and Excise Taxes: Including All 2004
Amendments. CCH
Editorial Staff. Commerce Clearing House, December 2004. 2 Vols.
4786 pp. Softbound. New. $89.
227.
Lindholm, Richard W.
Value-Added Tax and Other Tax Reforms. With a Foreword by Al
Ullman. Chicago: Nelson-Hall, [1976]. xi, 327 pp. Cloth very good in
moderately worn dust jacket. Ex-corporate law library. Card pocket
to pastedown, company stamp to front free endpaper. $65.
*
Lindholm argues that the United States should follow the example of
several European nations by replacing personal income and corporate
profit taxes with a value-added tax.
228.
Manz, William H., Editor.
Bush Tax Cut: A Legislative History of the Economic Growth and
Tax Relief Reconciliation Act of 2001. Buffalo: William S. Hein
Company, 2002. Sixteen volumes. Cloth. New. $1,595.
* The
1.35 trillion dollar Bush Tax Cut represents the most significant
tax reduction in twenty years. This compilation contains materials
connected with the Act as well as documents related to tax cutting
legislation proposed since the enactment of the Taxpayer Relief Act
of 1997. These include bill versions, related bills, hearings,
reports, committee prints, Congressional Record excerpts and
presidential materials.
Fine 1924 Overview of The
Federal Tax System
229.
Montgomery, Robert H.
Income Tax Procedure, 1924. Including Federal Capital Stock Tax,
Federal Estate Tax, and Supplement to Excess Profits Tax Procedure,
1921. New York: The Ronald Press Company, 1924. ix, 1899 pp.
Original cloth, some shelfwear, internally clean. $150.
* This is
an excellent overview of the Federal tax system as it existed in
1924. Montgomery was a leading American authority on taxation. "[His
books share the following qualities]: a well balanced combination of
law and accounting, a clear and concise style, a critical attitude
no longer restricted to a few slapping remarks in the preface but
prevailing wherever controversial points or untested innovations
puzzle the student and call for elucidation by a courageous and
unbiased expert.": Harold Wurzel, Columbia Law Review 39:1080-1081
cited in Marke, A Catalogue of the Law Collection at New York
University (1953) 850.
230.
Seidman, J[acob] S.
Seidman's Legislative History of Federal Income Tax Laws
1938-1861. New York: Prentice-Hall, Inc., [1938]. xviii, 1166
pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-336-7.
Cloth. New. $225.
* This
legislative history of the course of federal income tax laws as
they have proceeded through Congress will be useful to those arguing
or ruling on tax cases. The work collects the texts of the committee
reports and discussions on the floor of Congress relating to all
of the income tax provisions of the Revenue Acts from 1861 to
1938 that are of interpretive significance. Material is arranged
act by act in inverse chronology. "The principle contribution
is that it gathers together in compact and organized form these
essential materials, which are otherwise scattered through many
volumes of the Congressional Record, committee reports, and elsewhere.
Many of these reports, particularly in the case of the earlier
acts, are either unavailable or are extremely difficult or expensive
to obtain. [T]he work has been carefully and thoroughly done.":
A. H. Kent, American Bar Association Journal 25:479. Seidman's
Legislative History of Federal Income and Excess Profits Tax Laws
1953-1939 is a two volume continuation also published by The
Lawbook Exchange, Ltd. See illustration below.
231.
Seidman, J[acob] S.
Seidman's Legislative History of Federal Income and Excess
Profits Tax Laws 1953-1939. New York: Prentice-Hall, Inc., 1954.
Two volumes, 1,884 pp. Reprinted 2003 by The Lawbook Exchange, Ltd.
LCCN 2002041364. ISBN 1-58477-335-9. Cloth. New. $350.
*
Covering the years 1939-1954 in inverse chronology, a collection of
the texts of United States congressional committee reports,
Congressional Records, reports of hearings, and laws passed or
rejected, relating to all of the income tax provisions of the
Revenue Acts that are of interpretive significance, this legislative
history will be of interest to those arguing or ruling on tax cases.
A continuation of Seidman's Legislative History of Federal Income
Tax Laws 1938-1861, (also published by The Lawbook Exchange,
Ltd.) with the addition of extensive material relating to excess
profit tax laws.
232.
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. New York: The Macmillan Company, 1914.
xi, 743 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. LCCN
2003052763. ISBN 1-58477-385-5. Cloth. New. $140.
* Reprint
of second edition, which includes a new chapter on the income tax of
1913. Seligman [1861-1939], an eminent economist and authority on
tax issues, argued that graduated income taxes distribute the burden
of taxation with greater justice than other systems. This was a
persuasive idea. "In fact, 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": Columbia Law Review 15:292. After he
sets out the fundamental problem of the concept of income taxation,
Seligman enhances his theoretical argument with a historical
examination of income tax in Europe and the United States. In Part I
he looks at the income tax in the middle ages, in England, Germany,
France, Austria, Italy and Switzerland. In Part II he covers the
history of the income tax in the United States from the New England
colonies through the income tax of 1913, and includes discussion of
the historical antecedents of the Direct Tax Clause, a description
of the historical context of the Civil War income tax and the income
tax in the Confederacy, and a consideration of the constitutionality
of the income tax. With a useful index and a thorough bibliography.
233.
West, Max.
The Inheritance Tax. New York: Columbia College, 1893. 140
pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-333-2.
Cloth. $60.
* This
was the first American work devoted to taxes on the devolution of
real and personal property. Notable for its depth and range, this
book considers the subject from three perspectives. The first traces
the history of inheritance taxation from antiquity to about 1890 in
continental Europe, the British Empire and the United States. The
second explores its legal theory, especially in the laws of
different states in the Union. The final analysis explores its
connection to economic theory. West concludes that inheritance tax
is an important democratic institution, one that helps to create a
level playing field by eliminating an advantage enjoyed by the rich.
Originally published as Volume IV, Number 2 in Columbia's series,
Studies in History, Economics and Public Law.
234.
Weston, Stephen F.
Principles of Justice in Taxation. New York: Columbia University
Press, 1903. 299 pp. Reprinted 2003 by The Lawbook Exchange, Ltd.
LCCN 2002072861. ISBN 1-58477-280-8. Cloth. New. $70.
* In
this theoretical examination of the principles and difficulties
underlying the tax system, Weston begins with a look at the origin
and characteristics of the state, then goes on to consider the
political, economic and ethical principles involved in taxation.
His theory of justice is distinguished by his inclusion of ethical
and philosophical factors seen in light of political and economic
aspects of the concept. Among the many legal and political philosophies
he explores are that of the social contract, anarchism, communism,
socialism, utilitarianism, classical economics, and others. See illustration below.
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