ΤΑΧΑΤΙΟΝ WITH JUSTICE! INTRODUCTION I THE THREE METHODS OF TAX ATION II NATURE AND LIMITATIONS OF Just Published "THE METHODS OF TAXATION" COMPARED WITH The Established Principles By David MacGregor Means 8vo, cloth, net $2.50 "The author is a lawyer, a scholar and a philosopher, and he discusses the somewhat dry subject of taxation, if not brilliantly, at least in a most entertaining manner, which cannot fail to interest the general reader as well as the student of economics. His purpose being to show what taxes are just, he distinguishes three methods of taxation-the proportionate method, by which every man should be taxed according to his revenue; the progressive method, which would increase the taxation ratio as revenue increases, and the economic method, by which it is sought to obtain the government revenue by placing the least possible burden on the taxpayer. The first two methods, says the author, are both unjust and unsuccessful. They require self-assessment by the taxpayer, which leads to evasion and fraud and puts a premium on dishonesty. They make it hard for honorable men to carry on business in competition with dishonest men. The air is filled,' says Mr. Means, 'with outcries against the unprincipled conduct of many of those who carry on the great industries of the country. It seems strange that it does not occur to the authors of these complaints to ask if the unprincipled conduct of our rulers does not make it hard for upright men to carry on business at all. It is notorious that many charters for public service corporations have been corruptly obtained. It is equally true that without bribery they would not have been granted.'" -Boston Globe. III UNEARNED PROPERTY IV PRACTICAL APPLICATIONS OF THE V INCOME TAXES VI TAXES ON EXPENSE VII TAXES ON TRANSFERS OF PROP- VIII THE DIFFUSION OF TAXES IX THE ECONOMIC METHOD X THE COST OF COLLECTING DODD, MEAD & COMPANY, NEW YORK THE BOOKMAN, A Magazine of Literature and Life THE NEW INTERNATIONAL ENCYCLOPAEDIA Please mention THE BOOKMAN in writing to advertisers. A NEW BOOK HBY IW The Author of Four rarely good stories make up the contents of this volume. They are all stories about women, yet each woman differs from the others as widely as the circumstances and incidents of their stories differ. It is a long step from the woman in the lonely Rocky Mountain hut, who defends her life and her husband's honor, to the London authoress of a celebrated play, who sees the leading part in her play acted and recreated by a lover from whom she had parted years before in anger and scorn. It is a long step from the woman, who fearlessly and nobly befriends an escaped convict, to the sweet old maid, who cherishes her romance in the tenderest and most unexpected way. Not to read these stories, with their keen insight into feminine nature, their dramatic handling, their artistic finish, is to miss one of the best and strongest books of the season. Illustrated, 12mo, cloth $1.25 DODD, MEAD & COMPANY, NEW YORK THE BOOKMAN, A Magazine of Literature and Life THE NEW INTERNATIONAL ENCYCLOPAEDIA Please mention THE BOOKMAN in writing to advertisers. MAETERLINCK'S NEW BOOK THE BLUE BIRD A FAIRY PLAY IN FIVE ACTS BY MAURICE MAETERLINCK AUTHOR OF "THE LIFE OF THE BEE," "MONNA VANNA," Illustrated by ALEXANDER TEIXEIRA DE MATTOS "It is a charming play of airy, fairy, fantastic and humorous enchantment." -N. Y. Evening Sun. "With imagery so magnificent, language so sonorous, sympathy so alert, and naivete so artful, it is impossible not to read every line of The Blue Bird' in a humor tender and amused.”—Chicago Evening Post. "The somber symbolism of Maeterlinck's first plays for puppets' has been transformed into something much more wholesome though no less beautiful. Evidently the years he has spent with the bees and the flowers, studying them like a scientist and then writing about them like a poet, have developed his insight without impairing his imagination. This fairy play, ostensibly written for children, obviously like many another of the kind intended for grown-ups, is pure joy and optimism.”—The Independent, N. Y. "The poet, the philosopher, and the naturalist all bear their part in The Blue Bird,' the delightful dream-play which is one of the latest productions of the rich and delicate fancy of Maurice Maeterlinck, and which has been put into excellent and at times exceedingly felicitous English by Alexander Teixeira de Mattos. Written with charming simplicity, and telling a story admirably suited to childish interests and understanding, it makes an equally strong appeal to adults by its imaginative symbolism, its freshness of humor and observation, and the inventive spirit which animates its parable. . . . The whole conception is a bit of invention, full of inspiring and poetic thought, but expressed with wonderful art, in the simplest terms of childhood. ... Only genius could charge a nursery tale with so much significance without robbing it of its child-like character." -N. Y. Evening Post. Reduced copy of one of the 48 full-page halftones appearing in the 1908 Year Book EDITOR Frank Moore Colby, M.A. Assisted by Agriculture Dr. A. C. TRUE, U. S. Department of Agriculture Architecture Prof. A. D. F. HAMLIN, Head of School of Architecture, Columbia University Astronomy Dr. T. W. EDMONDSON, New York Civil Engineering Dr. CHARLES E. MORRISON, School of Engineering, Columbia University Education CLYDE FURST, Secretary Teachers College, Columbia University Electrical Engineering Dr. HAROLD PENDER Manufactures and Aeronautics HERBERT T. WADE, Writer for the Scientific Press Medicine Dr. ALBERT WARREN FERRIS, Presi- Military Science and Progress Naval Progress and Naval Science Physics Dr. GEORGE B. PEGRAM, Department of Physics, Columbia University Railways RODNEY HITT, M.E., Associate MOSES NELSON BAKER, Associate The New International Year Book -of the greatest interest and value. A review of all departments of current human activity, bringing up to date all existing standard works of general reference and giving an exhaustive account of the political, historical, geographical and scientific progress of the past year. Would you like to read a complete account of the developments in flying machines and dirigible balloons, progress on the Panama Canal, tunnelling now in progress for irrigating purposes in Texas and Arizona and in Alaska in connection with the greater present activity in mining operations, the steam turbine as applied to ocean vessels, wireless telegraph and wireless telephone, the full story of the voyage of the American Naval Squadron around the world? Under sanitation and health are described the Tuberculosis Congress, Exhibits in New York City and elsewhere, also the Congress for the dependent and defective children. The Congress for the preservation of our forests and other national Please mention THE BOOKMAN in writing to advertisers. .State...... |