207. 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
ISBN 1-58477-237-9.
Cloth. $85.
208.
Seidman, J.[acob]
Seidman’s
Legislative History of Federal Income Tax Laws 1938-1861.
New York:
Prentice-Hall, Inc., [1938]
xviii, 1166
pp. Reprint available 2003
LCCN 2002041358.
ISBN 1-58477-336-7
Cloth. $225.
See item 319 in section Legislation
& Legal Codes for more information on this title.
209.
Seidman, J.[acob]
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. Reprint available 2003
LCCN 2002041364.
ISBN 1-58477-335-9
Cloth. $350.
See item 320 in section Legislation
& Legal Codes for more information on this title.
210.
West, Max
The
Inheritance Tax.
New York:
Columbia College, 1893
140 pp. Reprint
available 2003
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.
211.
Weston, Stephen F.
Principles
of Justice in Taxation.
New York:
Columbia University Press, 1903
299 pp. Reprinted
2003
LCCN 2002072861.
ISBN 1-58477-280-8
Cloth. $70.
* A theoretical
examination of the principles underlining the tax system, beginning
with a look at the origin and characteristics of the state,
drawing forward to the political, economic and ethical principles
involved. Weston’s theory of justice as it applies to taxation
is distinguished by his inclusion of the ethical and philosophical
factor seen in light of political and economic aspects of the
concept.
