FEDERAL TAXATION. The revenue of the Fed eral Government has been obtained principally from customs and internal revenue duties. From 1875 to 1898. inelusive, the receipts from inter nal revenue fluctuated between $111,000,000 and $171,000.000. then during and after the Spanish War they rapidly rose to $307,000,000. Of this amount $254,000.000, or over four-fifths, were ob tained from spirits, fermented liquors, and to baeco in the order named, $39,000,000. or 13 per cent., from the stamp taxes, and the remainder from legacies and distributive shares of per sonal property, oleomargarine, playing cards, special taxes not otherwise enumerated, pen alties, etc.
The following table shows the receipts of the Federal Government from taxation for the ten years 1892-1901: In 1894 and from IS9S on. the internal revenue has been more productive than the customs revenue, this having, been also true during the fiscal years from 11364 to 1868. inclusive. The
cost of eolleeting the customs revenue in 1901 was 3.23 per cent. and that of collecting the in ternal revenue was 1.43 per cent., or $1 of cost for $70 collected.
BIBLIOGRAPHY. The best works in English Bibliography. The best works in English which cover the general subject of taxation are: Adams, Public Finance (New York, 1898) ; Selig man, Essays in. Taxation (New York, 1895) ; Bastable, Public Finance (London, 1895). For American conditions, see Ely, Taxation in Ameri can States and Cities (New York. 1$88). See also: Seligman. Shifting and Incidence of Taxation. (Baltimore. 1892) ; id., Progressive Taxation (Baltimore, 1894) ; Cohn. Science of Finance (trans., Chicago, 1895). Taxation is treated in most of the standard works on Politi cal Economy; for references, see that article. See also references under FINANCE.