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Taxation and Taxes in the United States under the Internal Rev enue Systesn I79I-I895. An Historical Sketch of the Organization,Development and Later Modification of Drect and Excise Taxation under the Constitution. By FREDERIC C. HOWE,A. M.,Ph. D. Pp. xiii and 293. Price,$I.75. New York: Thomas Y. Crowell & Co.,I896