New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1876-05-09
A TREATISE ON THE LAW OF TAXATION. BY
THOMAS NJ COOLEY LIZ d. syo. Up TAI. Chicago: Cal
laEhan Co.

THOMAS N. COOLEY, LII d. svO, Up. 74L Chicago: Cal
laEhan & Co.
In this exhaustive volume Mr.. Justice Cooley
of the Supreme Court OF Michigan has presented the gn
eral rules which govern the action OF all author
ties in matters Of taxation With the exception OF the re
cent work Of Mr. Francis billiard, II Is tie first cOnre
hensve attempt clucdate the principles OF Law which
undere the various systems OF taxation ard which have
suggested the decisions OF local courts in differ
ent states OF the Union. The subject involves
Numerous points that are not yet fully settled
and which the author submits 10 a rigorous dis
cussion. clearly expressing bis own opinions ana
confirming their correctness by appeal to the standard
authorities He the ground that taxation is not
laid solely for the parposo OF revenue Other consdeIU
tions must be kept i'm The general benefit % the
political society well as the supply Of he treasury
must he regarded in the laying and collection Of the tax
One purpose may be the encouragement OF "a certain
branch of industry though at the expense OF another
Or tax may De imposed In order 70 discourage trades
and occupations which may he useful under stringent
regulations but which become mschovous when tAroW
open 60 the general public without restriction. Thus
heavy taxes are imposed in states on the inanu
fac,,.re aud sale Of ardent spirits In regard 10 tho
methods OF taxation, Judge Cooley strongly objects To
the income iqaeitOrid in its opera ion aud un
certain in IT, results It's tendency is 10 Teach tie peoldt
evasion and fraud. II is impossible for any ,vcftncn'
10 ascertain accurately the incomes Of SIS ci'ihcus
They resist It's inqusitious in all possible modes
both because they desire 10 avoid the
eodsi burdens. and are unwilling to expose then
pr;yate affairs 60 tie scyutny Of the public.
Tho income tax during tie late war was cvaacd Ivy
large proportion Of tha pogs.s from whom il was due
and the assessors Icf;sis cew 20 the annunl
private reyciue Of the eo.ry Nor are the objections
loss powerful ia tie ciion OF the author. 10 taxes on
personal property, ESact returns arc almost entirely
cus OF the gaesuou Pew persons can be induced to
make a complete exhibit OF their Affairs to the public
The provision adopted b states To compel accurate
returns under oath takes away te desirable privacy IN
business and family and presents strong
temptation false swearing In fact the assessment OF
personal properly reaches small proportion Of the
amount protected by the Government that it might
almost said that laws FOR the purpose operate rather
rs incentives TO fraud in the dealings of the citizen with
the State than as a means OF obtaining revenue for
public services The WORK of JUDGE Cooley, IL will lie
seem is OF emineuty practical character II deals
no vague distractions but With topics OF vital
Germ 10 the business and welbeng OF every citizen
To the legal profession Is Of great value as book of
reference while 10 intelligent readers IN general it fur
nishes Of important information which they could
not obtain elsewhere in compact and convenient
shape The style OF the work fully ss:ains the reputa
ton OF the author as Of the most lucid and fCcbe
legal writers of the day Less duse and exclusive than
Judge Story aud without the exubeTan rhetoric of Chan
ceor Kent he has tie merit OF sticking TO the pent
IN question and leaving 1t until he has made II "a