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| § 1. | Taxes on contracts | 414 |
| 2. | Taxes on communication | 418 |
| 3. | Law taxes | 420 |
| 4. | Modes of taxation for local purposes | 421 |
| § 1. | Arguments for and against direct taxation | 423 |
| 2. | What forms of indirect taxation are most eligible | 428 |
| 3. | Practical rules for indirect taxation | 431 |
| § 1. | Is it desirable to defray extraordinary public expenses by loans? | 434 |
| 2. | Not desirable to redeem a national debt by a general contribution | 438 |
| 3. | In what cases is it desirable to maintain a surplus revenue for the redemption of debt? | 441 |
| § 1. | Effects of imperfect security of person and property | 444 |
| 2. | Effects of over-taxation | 446 |
| 3. | Effects of imperfection in the system of the laws, and in the administration of justice | 448 |
| § 1. | Laws of inheritance | 454 |
| 2. | Law and custom of primogeniture | 456 |
| 3. | Entails | 461 |
| 4. | Law of compulsory equal division of inheritances | 463 |
| 5. | Laws of partnership | 465 |
| 6. | Partnerships with limited liability. Chartered companies | 467 |
| 7. | Partnerships en commandite original: "en commandite" (a type of limited partnership) | 472 |
| 8. | Laws relating to insolvency | 478 |