"A Valuable Work" of "Ability and Judgement" [Sayer, Benjamin]. An Attempt to Shew the Justice and Expediency of Substituting an Income or Property Tax for the Present Taxes, Or a Part of Them; As Affording the Most Equitable, The Least Injurious, And (Under the Modified Procedure Suggested Therein), The Least Obnoxious Mode of Taxation: Also, The Most Fair, Advantageous, And Effective Plans on Reducing the National Debt. London: J. Hatchard and Son, 1833. xi, , 356, 72 pp. Octavo (9-1/2" x 5-3/4"). Recent period-style red quarter morocco over marbled boards (by J. Macdonald, Co., Norwalk, CT.), endpapers renewed. Negligible light foxing to a few leaves, interior otherwise fresh. $500. * Only edition. According to McCulloch's landmark treatise A Treatise on the Principles and Practical Influence of Taxation and the Funding System (1845), the first systematic study of public finance in English, "[t]his is a valuable work. Its author having long been engaged in the supervision of the collection of the income or property tax repealed in 1815, it embodies much practical as well as theoretical information. We dissent from the views taken by Mr. Sayer of Taxes on Income: but we are not on that account the less ready to admit the ability and judgement he has displayed in recommending their adoption" (359). OCLC locates 35 copies. This study is based on an earlier work entitled On the Advantages of Substituting an Income Tax or Property Tax for the Present Taxes (1831). Catalogue of the Goldsmiths' Library of Economic Literature 28059.
Book number 45180