It is not intended to give, in the following pages, an exhaustive treatment of all the subjects which will be brought into review. It is hoped that the student may become so interested as to desire to fill in, more in detail, the outlines of the important fiscal problems which will be taken up. Where works exist which deal concretely with the subject matter of particular chapters, notation will be made of them at the end of the chapter. Only two or three of the better ones will be given in each case.

The student should keep in touch with the general treatises on Public Finance as well as the numerous modern publications on fiscal problems. The works which are available in English, of a general nature, to which constant reference should be made, and which will not be noted at the end of the chapters because of their general applicability to nearly every chapter, are the following:

H. C. Adams, The Science of Finance.

C. F. Bastable, Public Finance (third edition).

C. J. Bullock, Readings in Public Finance (second edition) .

G. Cohn, The Science of Finance.

W. M. Daniels, The Elements of Public Finance.

C.  C. Plehn, Introduction to Public Finance (fourth edition).

D. A. Wells, Theory and Practice of Taxation.