THE THEORY AND PRACTICE OF TAXATION BY DAVID AMES WELLS, LL.D., D. C. L. LATE MEMBRE CORRESPONDANT DE L'INSTITUT DE FRANCE; courts incorporated. The last chapters, in which he developed the law of the diffusion of taxes, were sketched by him, and embody the essence of the conclusion he had reached. Few changes have been made in the text, and for whatever errors have crept in the editor is responsible. WORTHINGTON CHAUNCEY FORD. BOSTON, November 27, 1899. XI. LIMITATION ON THE INSTRUMENTALITIES OF TAXATION 247 XIII.-RULES OR MAXIMS ESSENTIAL TO AN ADMINISTRATION OF RIGHTFUL TAXATION UNDER A CONSTITUTIONAL OR XIV.-RULES OR MAXIMS ESSENTIAL TO AN ADMINISTRATION OF RIGHTFUL TAXATION UNDER A CONSTITUTIONAL OR XV.-NOMENCLATURE AND FORMS OF TAXATION-PART I XVI. NOMENCLATURE AND FORMS OF TAXATION-PART II XVII.—THE EXISTING METHODS of taxation-PART I. |