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American Academy of Political and Social Science Back Matter Source: Annals of the American Academy of Political and Social Science, Vol. 95, Taxation and Public Expenditures (May, 1921), pp. 309-314 Published by: Sage Publications, Inc. in association with the American Academy of Political and Social Science Stable URL: http://www.jstor.org/stable/1014576 . Accessed: 24/05/2014 04:49 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . Sage Publications, Inc. and American Academy of Political and Social Science are collaborating with JSTOR to digitize, preserve and extend access to Annals of the American Academy of Political and Social Science. http://www.jstor.org This content downloaded from 193.104.110.26 on Sat, 24 May 2014 04:49:03 AM All use subject to JSTOR Terms and Conditions
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Page 1: Taxation and Public Expenditures || Back Matter

American Academy of Political and Social Science

Back MatterSource: Annals of the American Academy of Political and Social Science, Vol. 95, Taxation andPublic Expenditures (May, 1921), pp. 309-314Published by: Sage Publications, Inc. in association with the American Academy of Political andSocial ScienceStable URL: http://www.jstor.org/stable/1014576 .

Accessed: 24/05/2014 04:49

Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp

.JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact [email protected].

.

Sage Publications, Inc. and American Academy of Political and Social Science are collaborating with JSTORto digitize, preserve and extend access to Annals of the American Academy of Political and Social Science.

http://www.jstor.org

This content downloaded from 193.104.110.26 on Sat, 24 May 2014 04:49:03 AMAll use subject to JSTOR Terms and Conditions

Page 2: Taxation and Public Expenditures || Back Matter

Index ADMINISTRATIVE REORGANIZATION IN THE FED-

ERAL GOVERNMENT. A. N. Holcombe, 949- 50.

Agriculture, Department of: functions of, 10, 12, 18, 26, 56, 64, 66; earnings, 74; personnel, 84.

Alaskan Railway, expense of, 11, 18, 35, 38. Annuities, in France, 155. Appropriations, governmental, 4. Armaments, construction of, 303. Army: expenses, 14; protection by, 2; public

health and, 92. Army and Navy: 17, 21, 40, 44, 61; expenditures,

44-6, 52. Assessments, special, 123, 128, 130, 139, 142-5. ASSESSMENTS, STATE SUPERVISION OF LOCAL.

Frank B. Jess, 269-71. Assessors, local, standards for, 270, 279.

BALLANTINE, ARTHUR A. The General Sales Tax Is Not the Way Out, 212-20.

Banking: national associations, 8; British, 294; international credit, 222; Treasury Depart- ment and, 20.

Banks: land, 298; national, 13; taxes on, 116. Bargaining, democracy and, 232. BOND, HENRY HERRICK. Problems of a Model

State Income Tax, 263-8. BONDING, BETTER METHODS OF MUNICIPAL.

H. W. Dodds, 259-63. Bonds: inheritance tax and, 175; investment

values, 191; issue in France, 295; of land banks, 298; liberty and victory, 298; municipal, 259; serial, 262; sinking fund, 261.

Borrowing, federal receipts from, 134. BOYLE, JAMES E. A Program for Redistribu-

ting Sources of Revenue as Between Cities, States, and National Government, 272-6.

Budget: executive, 2; in France, 151, 155; neces- sity for system, 228; need for bureau, 80, 88, 94; program for system, 235; raising of, 184.

BUDGET MAKING IN PHILADELPHIA-ITS NEW PROVISIONS AND OPERATION. Wright Hoff- man, 237-41.

Building codes, government, 102, 112. Building and loan, 117. Bureaus, government, 1 f. Business: communities in Europe, 300; co6pera-

tion in, 112; cost of, 66; government and, 98, 105; peace-time, 161; revival of, 304; sales tax and, 201, 219.

Business license, revenue from, 141-5.

Capital: destruction in war, 984; inheritance tax and, 171; labor and, 104; sales tax and, 210; taxes from, 181; taxes on, in France, 158; transfer of, 166; unimproved land and, 189.

- stock tax, 120. Cement, government standards for, 97. Census, Bureau of, 11, 27, 31. See also Depart-

ment of Commerce. Child labor, employment of, 163. Civil Service: 73, 77, 80; Commission, 7, 10, 20. Civil service: in France, 153; staff of, 2; tests,

268. CLEVELAND, FREDERICK A. Good-Will and

Economic Blockade, 228-37. Commerce: foreign, 24; government expenditures

on, 49; problems of, 103; standardization and, 105; taxes in France, 158.

--, Department of: 10, 18, 24, 30; expenditures, 36, 37, 44-6, 55, 57, 60, 66; earnings, 74; personnel, 84.

Commodities: labor and, 162; sales tax and, 207; tax on, 193.

Communication: development of, 3; needs of, 302.

Construction, municipal, 261. Consumer: sales tax and, 208, 212, 216; tariff

and, 224.

Consumption taxes. See Taxes.

Corporate bond tax, 121. - stock tax, 116, 136. Corporation income tax, 213.

Corporations: efficiency in, 233; federal tax on, 135; taxes on, 123, 183.

Cost of living, increase in France, 153; increase in, 266. See also Living.

Credit: control of world, 299; general, in England, 294; integrity of national, 301; municipal, 259; private, 300, 304; support of public, 23.

Currency: national, 20; provision of national, 3; world, 297.

Customs: federal receipts from, 133; imports and, 200; revenues and, 5, 13, 275.

Czecho-Slovakia, national debt, 297.

Debt: British national, 291; federal receipts from public, 133; foreign to United States, 284; French, 295; German, 154, 296; limits, 260; Peru's foreign, 148; public, 13, 161; public in France, 151; taxes on secured, 117; national, 297.

Defectives, government provision for, 165, 309

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Page 3: Taxation and Public Expenditures || Back Matter

310 THE ANNALS OF THE AMERICAN ACADEMY

Democracy, "cult of," 229-33. Development, government: 109, 113; Agricul-

tural Department and, 26; expenditures on, 49; expenses for, 14.

Disarmament, international, 303. Disbursements, expenses and, 7. DODDS, H. W. Better Methods of Municipal

Bonding, 259-63. Donations, revenue from, 141.

EARNED AND UNEARNED INCOME. Wilford I.

King, 251-9. ECONOMIC BLOCKADE, GOOD-WILL AND. Fred-

erick A. Cleveland, 228-37. Education: Agricultural Department and, 26,

27; expenditures for, 9, 14; government and, 49, 96, 109, 165; in Peru, 150; public in France, 153; public, 2, 87, 114; in public health, 32; research in, 72; study of, 30; subventions and, 131; vocational and agricultural, 3; of work- men, 102; Bureau of, 29, 88.

Efficiency, Bureau of, 20, 53, 88; democracy and, 229-37.

Employes, federal, 1 f. Employment, policy of the government, 73.

Engineering: goqd roads and, 35; government work in, 90; great war and, 32; municipal, 261; safety codes and, 100, 112; standardization of, 105.

Engineering Standards Committee, American, 105.

Escheats: 115, 168; city revenue from, 141; revenue from, 124.

EXCESS PROFITS SHOULD BE KEPT AS THE MAIN

SOURCES OF NATIONAL TAXATION, THE NET

INCOME AND. H. C. McKenzie, 180-8. Excess profits, 43, 134, 157, 206. Excess profits tax. See Tax. Exchange: depreciated, 224; situation, 286-8. Excise taxes. See Taxes. Executive Department: earnings, 63; expendi-

tures, 36, 44, 53, 60, 63. Expenditures: of city governments, 123; federal,

132; in France, 155; government, 258; in Peru, 148; of political bodies, 165.

EXPENDITURES AND RECEIPTS IN FRANCE,

PUBLIC. Charles Gide, 151-5. EXPENDITURES AND REVENUES OF THE FEDERAL

GOVERNMENT. Edward B. Rosa, 1-113.

EXPENDITURES, PERU'S BURDEN OF MILITARY.

J. C. Luitweiler, 148-50. Exports, markets for, 285.

Export tax, 287.

Faguet, fallacies in democracy, 229, 233. Farm products, increase, 26. Farms, Reclamation Service and, 35. Farmer: markets and, 187; protection of, 225. FAUST, M. L. Sources of Revenue of the States

with a Special Study of the Revenue Sources of Pennsylvania, 113-22.

Federal government. See Government. Fees, federal receipts from, 133. Financial methods, 260.

resources, 290. systems, changes in, 272.

Finances: in France, 151; in Peru, 148; public, 132. Fines, revenue from, 115, 123, 124, 138, 141. Fiscal systems, 166 f. Food: good roads and, 35; supply of, 26. Forest Service, 4, 10, 18, 27, 28, 35, 37. See also

Department of Agriculture. Forfeits, revenue from, 115, 124, 138, 141. FORWARD, D. A. The Tariff Policy of the

United States as a Creditor Nation, 220-7. France: Germany's indemnity to, 284; indebted-

ness of, to England, 291. FRANCE, PUBLIC EXPENDITURES AND RECEIPTS

IN. Charles Gide, 151-5. FRENCH GOVERNMENT IN 1920, THE SOURCES OF

THE RECEIPTS OF THE. Gaston Jeze, 155-60.

General property tax, see Tax. General sales tax, 213, if. Geological Survey, 10, 27, 28, 88, 90, 93. See

also Department of Interior. Germany, national debt in, 296. GERMANY, THE UNITED STATES AND THE PAY-

MENT OF AN INDEMNITY BY. Frank Plachy, Jr., 284-90.

GIDE, CHARLES. Public Expenditures and Receipts in France, 151-5.

GOOD-WILL AND ECONOMIC BLOCKADE. Fred-

erick A. Cleveland, 228-37. GOVERNMENT, EXPENDITURES AND REVENUES

OF THE FEDERAL. Edward B. Rosa, 1-113. Government: activities, classification, 10 ff;

departments classified, 10, 11, 53-9; inheri- tance tax and, 176.

GOVERNMENT, A PROGRAM FOR REDISTRIBUTING

SOURCES OF REVENUE AS BETWEEN CITIES,

STATES AND NATIONAL GOVERNMENT. James

E. Boyle, 272-6.

HAYES, GORDON. The Incidence of a Sales Tax, 207-12.

Health: chemistry and, 89; government protec- tion of, 165. See also Public Health.

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Page 4: Taxation and Public Expenditures || Back Matter

INDEX 311

Highways: building of, 165; in France, 154; gov- ernment improvement of', 35; privileges, 114, 121, 141; revenues and, 131; state revenue from, 138.

HOFFMAN, WRIGHT. Budget Making in Phila- delphia, Its New Provisions and Operation, 237-41.

HOLCOMBE, A. N. Administrative Reorganiza- tion in the Federal Government, 242-50.

HORD, JOHN S. The Sales Tax, 193-207. HUNTER, M. H. The Inheritance Tax, 165-79.

Immigration and naturalization service, 10, 18, 24, 92. See also Department of Labor.

Imports: classification of, 23; customs and, 200; revenue from, 220.

INCOME AND EXCESS PROFITS SHOULD BE KEPT AS THE MAIN SOURCES OF NATIONAL TAXA- TION, THE NATIONAL. H. C. McKenzie, 180-8.

Income: business and individual, 222; division of, 251; earned and unearned, 251-9, 266; in- heritance tax and, 171; net, 263; per capita in France, 295; profits, 43, 134; property and, 252; surtaxes, 206; taxes from, 181, 188. See also Tax.

INCOME TAX, PROBLEMS OF A MODEL STATE. Henry Herrick Bond, 263-8.

Incorporation tax, 122. INDEBTEDNESS TO THE UNITED STATES, THE

PRINCIPAL FACTORS TO BE CONSIDERED IN CONNECTION WITH THE CANCELLATION OF THE EUROPEAN. C. E. McGuire, 290-305.

Indebtedness: foreign, 228; in Italy, 295; inheri- tance tax and, 175; law, 259; property and, 252.

INDEMNITY BY GERMANY, THE UNITED STATES AND THE PAYMENT OF AN. Frank Plachy, Jr., 284-90.

Industry: discrimination and, 288; foreign com- petition and, 223; peace time, 161; problems, 103, 112; reducing cost in, 104; revival, 290, 304; taxes on, in France, 158; war taxes and, 192.

Indian Service, 10, 19, 23. See also Interior Department.

INHERITANCE TAX, THE. M. H. Hunter, 165- 79.

Inheritance Tax. See Tax. Insurance: taxes on, 117; companies on, 136. Interest: charges, 14; city revenue from, 141;

unearned income and, 257; in France, 151; reduction of rates, 211.

Internal revenues, federal receipts from, 133.

Internal revenue taxes. See Taxes. Interior, Department of: expenditures, 12, 22,

36, 37, 44, 49, 53, 57, 61; earnings, 74. International law, factor in peace, 303. Interstate Commerce Commission, 10, 25, 88, 90,

104. Italy, national debt, 295.

Japan, financial condition, 297. JESS, FRANK B. State Supervision of Local

Assessments, 269-71. JEZE, GASTON. The Sources of the Receipts of

the French Government in 1920, 155-60. Justice, Department of: 10, 18, 22, 25; expendi-

tures, 36, 44.

KING, WILFORD I. Earned and Unearned Income, 251-9.

Labor: agriculture and, 187; capital and, 104; commodities and, 162; German in France, 289; good will of, 233; money and, 255; sales tax and, 210; treatment of, 31; unimproved land and, 189; wage scales and, 222.

- Department of, 12, 18, 22, 55, 60, 74. Land, values in, 190, 255.

tax. See Tax. office, income of, 4, 10, 19, 23, 91. See also

Interior Department. Leadership, democracy and, 232-6. Legislative Department: earnings, 63, 74; ex-

penditures, 53, 60. Library of Congress, 11, 27, 31. License business taxes, 118. Liquor: license, city revenue from, 141; taxes on,

21; war time control, 135. Living: cost of, 11, 84, 287; standard of, 225, 284. Loans: domestic and European, 17; federal re-

ceipts from, 133, 134; in France, 151, 155; French national, 295; government, 13, 42; as investments, 14; municipal, 128; in Peru, 148; public financing and, 260; taxes on, 117; United States, 284.

LUITWEILER, J. C. Peru's Burden of Military Expenditures, 148-50.

LUTZ, H. L. The State Tax Commission and the Property Tax, 276-83.

Manufacturers: agriculture and, 187; German, 987.

Manufacturing, increased efficiency in, 112; industries, 31.

Map making, government, 90. Markets, domestic, 226.

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Page 5: Taxation and Public Expenditures || Back Matter

312 THE ANNALS OF THE AMERICAN ACADEMY

McGUIRE, C. E. The Principal Factors to be Considered in Connection with the Canqella- tion of the European Indebtedness to the United States, 290-305.

MCKENZIE, H. C. The Net Income and Excess Profits Should Be Kept as the Main Sources of National Taxation, 180-88.

Military expenditures: in Peru, 148-50; in France, 152.

Mines, Bureau of, 11, 27, 90, 92. See also Interior Department.

Money: coinage and printing, 23; labor and, 255. Monopoly: capitalistic, 232; sales tax and, 209;

use of, 253.

Mortgages, taxes on, 136. Munitions, construction of, 303.

National banks, tax on, 135. Natural history, institution of, 31. - resources, conservation of, 28. Navigation, surveys in, 30.

Navy: expenses, 14; in France, 152; protection by, 2. See Army and Navy.

- Department, expenditures, 12, 41, 44, 63; personnel, 84.

New York State, income tax, 264. Non-business licenses, 138, 143.

Overtime, workingman and, 254.

Panama Canal, 11, 18, 33, 44, 97, 133. Paris Conference, 154. Partnerships, efficiency in, 233. Patent office, 4, 10, 19, 23. See also Interior

Department. PATTERSON, S. H. The Ralston-Nolan Bill,

188-93. Pensions, 14, 17, 47, 52, 58, 113, 139, 151-3. Personal property, assessment, 205. - taxes, 201. - income tax,183. PERU'S BURDEN OF MILITARY EXPENDITURES.

J. C. Luitweiler, 148-50. Philippine sales tax, 200-4, 215. PLACHY, FRANK, JR. The United States and

the Payment of an Indemnity by Germany, 9.84-90.

Poland, national debt, 297. Poll taxes, 119, 123, 125, 137, 140, 143-5. Post Office Department: 4, 6, 12, 22, 54; expendi-

tures, 36, 54, 60, 65; personnel, 84; public health and, 91.

Postal system, in France, 154. Producer, sales tax and, 208, 212, 216.

Price discrimination, 25. Price fixing, 185, 19?, 226. Prices: of commodities, 66; decline, 103; fall of,

284, 288; high, 1; higher food, 190; rise in, 153, 211; sales tax and, 208-10; stabilization of, 258; trend of, 84.

Production: cost of, 185; increasing, 104; in Eng- land, 224; sales tax and, 207-9; unemploy- ment and, 162.

Profits: income and excess, 43; speculative, 256. Prohibition Act, enforcement of, 23. Prohibition: enforcement, 163; excise taxes and,

220; revenues from, 135; taxes and, 200. PROPERTY TAX, THE STATE TAX COMMISSION

AND THE. H. L. Lutz, 276-83. Property tax, 165. Property taxes, special, 123, 125, 131. Property: assessed valuation, 260; income and,

252; individual rights, 232; taxation and, 264; unearned income and, 257; valuation, 270.

Public debt: loans and trust funds, 59; reduction of, 113.

PUBLIC EXPENDITURES AND RECEIPTS IN FRANCE. Charles Gide, 151-5.

Public Health Service, 11, 23, 32, 62, 81, 88, 91ff.

-: 111; government expenditures on, 37, 49, 53. See Research.

- service enterprises, earnings, 127, 129, 139, 143.

- works, 6, 58, 113.

RALSTON-NOLAN BILL, THE. S. H. Patterson, 188-93.

Railroad administration, 11, 42, 48. Railroads: compensation to, 12; construction in

Peru, 148; increased rates, 24; in France, 154; government regulation of, 165; jurisdiction, 25.

RECEIPTS OF THE FRENCH GOVERNMENT IN

1920, THE SOURCES OF THE. Gaston Jeze, 155-60.

Reclamation Service, 4, 7, 11, 18, 35, 38, 90. Recreation, public, 72, 87. Rents, revenue from, 124, 131, 138. REORGANIZATION IN THE FEDERAL GOVERN-

MENT, ADMINISTRATIVE. A. .N. Holcombe, 242-50.

Research: Agricultural Department and, 26, 27; expenditures for, 9; expenses for, 14; govern- ment, 49, 75, 89, 109, 113; in labor question, 31; in public health, 32; railway, 104; scien- tific, 3, 30, 89, 99, 111.

REVENUE OF THE STATES WITH A SPECIAL

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Page 6: Taxation and Public Expenditures || Back Matter

INDEX 313

STUDY OF THE REVENUE SOURCES OF PENN- SYLVANIA. M. L. Faust, 113-22.

REVENUE IN AMERICAN CITIES. Lane W. Lan. caster, 123-32.

REVENUE AS BETWEEN CITIES, STATES, AND NATIONAL GOVERNMENT, A PROGRAM FOR REDISTRIBUTING. James E. Boyle, 272-6.

Revenue: 19, 59; collection, 20; in England, 294; in France, 156; from general property tax, 269; from import duties, 220; income from, 200; legislation, 161, 213; per capita, 147; in Peru, 149; raising of, 194; sources of state and local, 275; state, 142; tariff and, 180, 223; taxes and, 42, 43.

Revenue act, 177. REVENUES IN THE UNITED STATES, THE TREND

OF FEDERAL, STATE, AND LOCAL. Robert Bruce Watson, 132-47.

REVENUES OF THE FEDERAL GOVERNMENT, EXPENDITURES AND. Edward B. Rosa, 1-113.

ROPER, DANIEL C. Basis for Reform of Federal Taxation, 161-5.

ROSA, EDWARD B. Expenditures and Revenues of the Federal Government, 1-113.

Roumania, national debt, 297.

Safety codes, government, 100ff. Salaries: government, 12, 84; unearned income

and, 257; unearned, 254. SALES TAX, THE. John S. Hord, 193-207. SALES TAX IS NOT THE WAY OUT, THE GENERAL.

Arthur A. Ballantine, 212-20. SALES TAX, THE INCIDENCE OF A. Gordon

Hayes, 207-12. Sales Tax. See Tax. Savings banks, taxes on, 136. Science: Great War and, 32; national institu-

tions of, 31. Scientific apparatus, standardization of, 106. Securities: sale of, 222; tax-free, 185, 202;

value of, 191. Shipping Board, 11, 17, 42, 48, 83. Shipping: control of world, 233; development by

Germany, 32. Single Taxers, doctrine of, 255. Sinking funds, 262. Smithsonian Institution, 11, 27, 31, 57. Soldiers and sailors, relief, 14, 114. SOURCES OF REVENUE IN AMERICAN CITIES.

Lane W. Lancaster, 123-32. SOURCES OF REVENUE OF THE STATES WITH A

SPECIAL STUDY OF THE REVENUE SOURCES OF PENNSYLVANIA. M. L. Faust, 113-22.

Special property tax. See Tax.

Standards, Bureau of, 11, 27, 57, 71. State Department: functions, 6, 10, 19, 22, 36;

expenditures, 44-6, 53, 60, 63, 91. - governments; expenditures of, 113; inheri-

tance tax and, 178. - Tax commission: powers and duties of,

277-80; local assessors and, 279. Stock: inheritance tax and, 175; investment val-

ues, 191; of land banks, 298. Street railway: revenues from, 131; taxes on, 117. Strikes, freedom from, 31. Subsidies, in France, 151. Subventions, 114, 124, 131, 138, 141. Surtaxes: higher income, 197; rates, 180 if, 193.

Tacna-Arica, 150. Tariff: protective, 224 if76, 276, 286, 288; read-

justment of, 161; revenue and, 180, 221. TARIFF POLICY OF THE UNITED STATES AS A

CREDITOR NATION, THE. D. A. Forward, 220-7.

Tax: consumption, 275; corporation, 274; excess profits, 164, 180-8, 193, 195, 210, 213, 220, 276; export, 287; general property, 69, 115, 120, 125, 131, 136, 140, 142-5, 189, 191, 269; in- come, 135, 163, 170, 191, 193, 204, 212, 216, 219, 273, 294; inheritance, 116, 259, 273; land, 275; program, 161 f; property, 276, 281; sales, 274; special property, 136, 140, 143-5.

Tax administration, 273; development of, 277. collector: efficiency, 133; sales tax and, 204. experts, 197. system, importance of, 274.

TAX COMMISSION AND THE PROPERTY TAX, THE STATE. H. L. Lutz, 276-83.

TAX IS NOT THE WAY OUT, THE GENERAL SALES.

Arthur A. Ballantine, 212-20. TAX, THE INCIDENCE OF A SALES. Gordon

Hayes, 207-12. TAX, THE INHERITANCE. M. H. Hunter, 165-79. TAX, PROBLEMS OF A MODEL STATE INCOME.

Henry Herrick Bond, 263-8. TAX, THE SALES. John S. Hord, 193-207. TAX, THE STATE TAX COMMISSION AND THE

GENERAL PROPERTY. H. L. Lutz, 276-83. Taxes: business, 118, 123, 130, 138, 159; collec-

tion of, 23; consumption, 182, 191, 206, 212, 275; discriminatory, 198, 206; distribution of, 146; in England, 294; excise, 220; in France, 151, 155, 157; increase in, 142; internal reve- nue, 5, 201; land values, 188; on property, 127; revenue and, 123, 133; sales, 274; sales, in France, 186; on bank stock, 123; surtaxes and, 1; war, in Peru, 149.

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Page 7: Taxation and Public Expenditures || Back Matter

814 THE ANNALS OF THE AMERICAN ACADEMY

Taxpayer: equality for, 133; expenses of, 267; in France, 151, 154; government and, 5; income, 182, 195; sales tax and, 204-7, 214.

Taxation: on American foreign traders, 195; basis of, 272; in England, 294; excess profits, 211; state, 202; in France, 215, 295; govern- ment income from, 50; inheritance, 259; on income, 265; on land, 188-93; lightening of, 113; municipal government and, 9; of national bank circulation, 5; net revenues from, 13; per capita, 50, 68, 110; in Peru, 148; primary assessment and, 269; progressive system of, 258; receipts, 115; revenues and, 42, 52; sales, 207; in the United States, 70.

TAXATION, BASIS FOR REFORM OF FEDERAL. Daniel C. Roper, 161-5.

Telephone, taxes on companies, 12, 117.

Telegraph: system in France, 154; taxes on companies, 117, 121.

Textiles, government usage of, 97. Trade: balance, 222; British foreign, 107;

foreign, 24, 112, 226; freedom of, 258; Ger- many's foreign, 286; investigation of, 25.

Transportation, development of, 3.

Treasury Department: functions, 12, 20, 22, 36,

44-6, 54, 65, 88; earnings, 74; personnel, 84; securities, 298.

TREND OF FEDERAL, STATE, AND LOCAL REVE- NUES IN THE UNITED STATES. Robert Bruce Watson, 132-47.

Unearned increment, 255. Unemployment, production and, 161. Utilities, public, 2, 72, 87, 103, 165.

Wage-earner, tariff and, 187. Wages: in England, 224; living, 186; food price

and, 26; railway, 104; scales, 222; taxes on, in France, 158; unearned, 254; unearned income and, 257.

War Department, 12, 40, 44, 48, 63. War risk insurance, 17, 23. Water systems, revenues from, 126, 131. Wealth: destruction of, 287; economic law of,

284; equal distribution of, 259; inheritance tax and, 167 f; saving of, 253.

Weights and measures, 3, 30, 99. Welfare work, of government, 113. Wisconsin, state income tax, 264. Woman in Industry service, 11, 31. Workingman, overtime and, 254.

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