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comes; the other taxes falling on larger incomes serve to maintain the principle of proportionality throughout.
It is in his discussion of the Indian land tax (the most prolific of all the taxes) that the author has to tread most warily. It is well known that the present government of India is on this point the victim of the old government of India. The Zamindars, who were mere tax gatherers, were given a vested right in the land, and in their capacity as landlords have as a rule exacted the entire economic rent from their tenants. The injustice of this arrangement is all the more flagrant inasmuch as the contributions of the Zamindars to the State were permanently fixed. As receivers of a gradually augmenting unearned increment they are a doubly privileged class, and it is probably the disturbed political conditions of India that causes the Government to hesitate to remedy this great injustice. The author recognizes the growing popular consciousness of this ancient evil in these words: "A mistake similar to that of the permanent land settlement in India has been made in most western countries where the 'unearned increment' in the value of land has been allowed to pass into the pockets of landlords tax-free. Western democracies are awakening to the evil involved in this error, and the English Government intends henceforth to tax all future increments of this type, though it considers itself bound by a tacit promise (similar to the explicit promises made to the Bengali Zamindars) not to tax such increments as have already accrued."
This little volume is a model of its kind. It combines judiciously both the historical and deductive methods, throwing light upon obscure facts by an appeal to well established principles of taxation and throughout indicating the necessity of subordinating in certain instances the application of principles to considerations of political and social expediency. At all times the author leans to the side of a more liberal and democratic interpretation of methods and systems. Unfortunately the book has no index.
ABDESSELEM, T. L'organisation financière de l'empire marocain. (Paris: E. Larose. 1911. 5 fr.)
ARNAUNÉ, A. Le commerce extérieur et les tarifs de douane. (Paris: Alcan. 1911. Pp. iii, 536. 8 fr.)
AUGIER, C. and MARVAUD, A. La politique douanière de la France. (Paris: Alcan. 1911. Pp. vi, 406. 6.25 fr.)
BERCKUM, J. J. Das Staatschuldenproblem im Lichte der klassischen Nationalökonomie. Eine Beitrag zur Geschichte und Theorie des Staatschuldenwesens. (Leipzig: A. Deichert. 1911. Pp. x, 243.
To be reviewed.
BEUSCH P. Steuerarten und Steuersysteme. Staatsbürger-Bibliothek, No. 4. (Munich: M. Gladbach. 1911. Pp. 111. 40 pf.)
To be reviewed.
BOUNARD, R. De la compensation comme mode d'extinction des créances publiques. (Paris: Giard et Brière. Pp. 38. 1.50 fr.)
CLEMEN. Finanzwirtschaft der kleinen Städte Deutschlands. (Jena: Fischer. 10 m.)
CURTIS, G. Life insurance taxation. (Milwaukee: Northwestern Mutual Life Ins. Co. 1911. Pp. 42.)
Address and general public hearing on report of bill of Wisconsin Tax Commission, relating to the taxation of life insurance companies.
DESBATS, G. Le budget départemental. Preface by M. Milliès-Lacroix. (Paris: Berger-Levrault et Cie. Pp. xii, 1042. 15 fr.) ELFERT, G. Die Entwicklung der Kommunalfinanzen im Landkreise Münster. (Münster: Universitäts-Buchhandlung, F. Copenrath. 1911. Pp. xvi, 196. 5m.)
FUCHS, E. Zuwachssteuergesetz. (Berlin: Vahlen.
1911. 3 m.)
GERLACH, O. Die Reichs-Finanzreform von 1909, ihr finanzieller Erfolg und ihre Belastungen. (Berlin: Bureau der Vereinigg. der Steuer- u. Wirtschaftsreformer. 1911. Pp. 47. 0.75 m.)
GOHRE, P. Das neue Reichswertzumachssteuergesetz vom 1. 4. 1911 und die Stellung der Sozialdemokratie zu ihm. (Berlin: Vorwärts. 1911. Pp. 32. 0.75 m.)
KOSSLER, H. Einkommensteuergesetz vom 14. VIII. 1910. (Ansbach: C. Brügel & Sohn. 1911. Pp. xiv, 245. 0.80 m.)
Text and commentary.
LORIA, A. La synthèse économique. Etude sur les lois du revenu. (Paris: Giard et Brière. Pp. 350. 13 fr.)
MEISEL, F. Moral und Technik bei der Veranlagung der preussischen Einkommensteuer. (Leipzig: Duncker & Humblot. 1911. Pp. 88.
To be reviewed.
MOLL, B. Zur Geschichte der Vermögenssteuern. (Leipzig: Duncker & Humblot. 1911. Pp. 133. 3.50 m.)
To be reviewed.
OSTERROTH, A, v. Das Schuldenwesen der deutschen Schutzgebiete. (Leipzig: Friedrich Fleischer. 1911. Pp. 72. 1.50 m.)
RIGOTTI, D. La rivoluzione delle Imposte. (Turin: Lattes. 1911. Pp. 115. 2 1.)
Proposes a new scheme of direct taxation.
ROBERTSON, J. The economics of naval and military expenditure.
SATZINGER, K. Kartelle und Personalsteuergesets. Publikationen der
Discusses the evils of the Massachusetts tax system, and recommends a separation between the state and cities and towns in objects of taxation. The state should rely upon inheritance and corporation taxes, and the towns upon property and income taxes.
SWIFT, F. H. A history of public permanent common school funds in the United States, 1795-1905. (New York: H. Holt & Co. 1911. Pp. ix, 493. $3.50.)
THIELE, F. Bilanz und Steuerpflicht. (Leipzig: C. E. Poeschel. 1911. Pp. vi, 79. 1.20 m.)
THIERRY, J. Questions douanières. (Paris: Dunod et Pinat. 1911. Pp. viii, 31. 3.50 fr.)
WEISSENBORN, H. Die Besteuerung nach dem Uberfluss (nach der Ersparnismöglichkeit). Ein Beitrag zur organischen Neuordnung der direkten Steuern in Preussen. (Leipzig: Duncker & Humblot. 1911. Pp. 55. 1.20 m.)
WYNNE, R. V. An ideal tariff and the constitution. (London: P. S. King, ls.)
Mitteilungen des k. k. Finansministeriums XVII, No. 1. (Vienna: k. k. Hof- und Staatsdruckerei. 1911. Pp. vi, 657. 12 k.) In addition to statistical tables, contains a 30 page bibliography on Austrian finance for 1910. This includes references on trusts, railways, banking, etc.
Population and Migration
Greek Immigration to the United States.
By HENRY Pratt FAIRCHILD. (New Haven: Yale University Press. 1911. Pp. xvii, 278. $2.00.)
This work by a member of the teaching staff at Yale was prepared as part of the work for a doctorate in the department of anthropology in Yale University. It is devoted to a comprehensive study of Greek immigration from both Greek and American standpoints. Part I considers the conditions, causes and sources of emigration, and contains interesting chapters on Greek history, and on the character, language and religion of the Greek people. The author has the advantage of having travelled extensively and secured a large amount of valuable first-hand information. Part II comprises a detailed study of the economi: and social aspects of the various Greek colonies in the United States, especially of the three largest-those in Lowell, in Chicago and in New York. Here also the author has supplemented the meagre literature of the subject by personal study of the subject from every angle, and the result is an unusually complete and thorough contribution to our knowledge of the Greeks in this country. Part III is devoted to the effects of immigration, and is divided into its effects on the immigrants, on Greece, and on the United States.
Although Greek immigration is not large as compared with that of some other races, being only about 30,000 per year, and although the total Greek population of the United States in 1910 was only 185,000, yet when we consider that the population of Greece in 1907 was only 2,631,000, we appreciate that emigration on its present scale would be a serious matter for the parent country were it not for the four or five millions of dollars annually sent back by the immigrants.
What is likely to be the effect upon the United States? The author seems very fair in setting off the Greek vanity, factiousness, lack of respect for law, tendency to commit minor offenses, to live for a time, at least, in a very unhygienic fashion, and to exploit each other unmercifully, against industry, freedom from serious crimes and from pauperism, and great business ability and push. It is these latter qualities which have secured to the Greeks almost a monopoly of the shoeblacking, candy, soda-water, fruit and restaurant businesses, not only in the places where they have chiefly settled but in many other cities in all parts of the country.
In these lines of trade they have already largely supplanted the Italians. In many cases, however, this success is attained by living in a manner far below the American standard, and often by means of the forced labor of boys and young men under the padrone system; and these conditions are due in large part to the low degree of education possessed by the exploited persons. It is too early, in the author's opinion, to judge accurately of the results of Greek immigration on this country; but, on the evidence he presents, one cannot but question whether it will prove a desirable addition to our population.
There can be no question about the value of this book as an addition to the literature of recent immigration, and it is a pity that many books dealing with racial elements, more important in point of numbers, lack the thoroughness, impartiality and comprehensiveness which characterize this study.
PRESCOTT F. HALL.
The Alien Problem and its Remedy. By M. J. LANDA. (London: P. S. King and Son. 1911. Pp. xv, 327. 5s.)
This book is a case of special pleading, being chiefly a defense of the Jewish aliens in England and an attack on the British Aliens Act of 1905. It is a striking testimony to the difference in temperament between the British and ourselves that the presence in the United Kingdom in 1901 of less than 300,000 aliens (not counting the second and third generations born in Great Britain and therefore British subjects) should have led four years later to the passage of an act almost as comprehensive as our own act of 1882. Probably the tendency of the aliens to settle in a few localities (in 1901, 135,000 of them were in London) is responsible for focusing public opinion upon the subject.
Part I deals with "The Problem," and contains chapters on the history of the agitation leading to the passage of the act; on the extent of the influx, overcrowding, the economic aspect of alien labor, the standard of living, the second generation and crime. The author gives the history of the agitation in great detail, and spares no opportunity to abuse Sir William Evans-Gordon, Mr. Arnold White and other experts on immigration and charities, who were chiefly responsible for the enactment of the law. This part of the book is so obviously partisan, that some doubt is thrown upon the accuracy of the elaborate statistics which the author uses to overthrow the figures and conclusions of the Royal