A Treatise on the Law of Taxation, 2d Edition, 1886.
A Classic Treatise on U.S. Tax Law by the Leading American Jurist of the Late Nineteenth Century Cooley, Thomas M. [1824-1898]. A Treatise on the Law of Taxation, Including the Law of Local Assessments. Greatly Enlarged. Chicago: Callaghan and Company, 1886. lxxxviii, 991 pp. Octavo (9-1/4" x 5-3/4"). Original sheep, blind rules to boards, raised bands, blinds fillets and red and black lettering pieces to spine. Minor nicks and scuffs to boards, moderate rubbing to extremities, front joint just starting at foot, hinges cracked, offsetting to margins of endleaves, small bookseller stamp (T.M. Flood) to front free endpaper. Moderate toning to interior, light foxing to a few leaves. A well-preserved copy. $650. * Second edition. This treatise was first published in 1876. A standard work for decades, its final edition, the fourth, was published in 1924. Its success can be attributed in part to its holistic view of its subject. As noted in a contemporary review of the second edition in the Western Jurist, it "is not a mere treatise upon tax titles, but is rather a profound statesman-like and judicial treatise upon the sources of the power of taxation, and the proper subjects upon which it may be exerted, as well as the legitimate mode of its exercise. Judge Cooley has discussed the various questions connected with the subject, in the light of principle, and has presented with clearness and cogency, the reasons underlying them, as well as the authorities in their support." Cooley was the leading American jurist of the late nineteenth century. He was one of the first three professors in the law department of the University of Michigan, one of the justices of the Michigan Supreme Court and the author of several important treatises, among them A Treatise on the Constitutional Limitations (1868). Western Jurist 10 (1876) 255. Catalogue of the Library of the Harvard Law School (1909) I:460.
Price: $650.00
Book number 81032