1 With Professor Seligman's kind permission the writer has brought up to date and reproduced in this Appendix the very complete and useful tables published in the POLITICAL SCIENCE QUARTERLY of March, 1918, in connection with his article on the War Revenue Act of 1917.

1 For excises or taxes on facilities, see Table IV, Stamp Taxes.

Act of 1916.

3 Cf. discussion of luxury tax, pp. 375 et seq.