ACTS," &C., AND LECTURER ON FEDERAL JURISPRUDENCE AT THE YALE LAW SCHOOL; AND EVERETT V. ABBOT, OF THE NEW YORK BAR. LECTURER AT THE METROPOLIS LAW SCHOOL. BOSTON: THE BOSTON BOOK COMPANY. PREFACE. THE object of this work is to furnish a practical treatise for the benefit of lawyers, government officials, and laymen, on the interpretation of the new law imposing an income tax. The authors have scrupulously abstained from expressing any opinion upon the economical merits or the constitutionality of the act. The book, however, contains a chapter in which is a summary of the arguments which may be used on either side of the principal constitutional objections that may be raised to the whole act or any particular provisions of the same. This was prepared by Mr. Foster, and the greater part of it is extracted from an unpublished work by him on Constitutional Law. Mr. Foster has also prepared the chapter on Remedies of the Taxpayer. Nearly all the rest of the book was first drafted by Mr. Abbot; but each of the authors has carefully edited the work of the other and is responsible for any statement in the book, except that for the statements in Chapter II. Mr. Foster, and for those in Chapter III. Mr. Abbot, is solely responsible. They desire to acknowledge their obligations to the Notes on the Revised Statutes by Messrs. Gould and Tucker, and also to the work of Dowell upon the English Income Tax; both of which have been of great assistance to them. NEW YORK, January 19, 1895. CONTENTS. § 1.-Origin of Income Tax in America.. § 2. History of Income Tax in Europe.. $3.-Income Taxes in the Several United States.. § 8.-History of Constitutional Provisions as to Direct Taxation.. 9.-History of Direct Taxes under the Constitution.. 10. Decisions as to what are Direct Taxes...... 11.-Objections to the Constitutionality of the Income Tax on Account of the Small Number of Persons affected by it.. § 12.-Uniformity of Taxation required by the Constitution.... § 13.-Invalidation of the Tax by the Exemptions................ § 14.-Alleged Unconstitutionality of the Discrimination against § 15.-Constitutional Objections to Extra-territorial Taxation............. § 16.-Constitutionality of Federal Tax upon State Officers and 49 |