A Treatise on the Law of Income Taxation under Federal and State Laws

1913. Black, Henry Campbell. A Treatise on the Law of Income Taxation under Federal and State Laws. Originally published: Kansas City: Vernon Law Book Co., 1913. xlii, 403 pp. Buckram with gilt stamped spine label. Moderate shelfwear and soiling. Some rubbing and slight scuffing to foot of spine. Ex-library with property stamps to title page. Pen inscription "Presented to U.S.F./ by Mr. Walter S. Brann/ Sept. 1932" to front pastedown. Stapled pamphlet tipped-in to front free endpaper, otherwise internally clean. $450. * In 1913, the Sixteenth Amendment, which authorized income taxation, was ratified by the required three-fourths majority of states. Black [1860-1927] published this work soon after this historic event in order to define the nature of taxable income, explain the history of income taxation and defend the government's right to impose it. He is guided throughout by a Progressive-Era belief in the federal government as an agent of social reform. This is very likely from the library of the influential lawyer, professor of law, and productive writer on legal topics, Walter Scott Brann (1869-1951) of California. For a biographical entry and photographic portrait, see J.C. Bates, History of the Bench and Bar of California (1912), 240-1.