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English 6.

NO WRITER ATTRIBUTED

Debate for March 1, 1898.Question: "Resolved, That, waiving its constitutionality, a Federal Inheritance Tax is a desirable tax."

Affirmative.L. L. Whitney '98, H. K. Brent '98.

References: Pol. Sci. Qu., VIII, pp. 426, et. seq.; Seligman's "Essays in Taxation," p. 212; Forum, XXIII, pp. 259, et seq.; No. Am. Rev., Vol. 164; Amer. Econ. Ass. Pub, IX, pp. 159-217.

Negative.W. A. Adams '98, C. H. Cronin 1 L.

References: Bastable's Public Finance; Seligman's Essays in Taxation; Lalor's Encyclopaedia, I, pp. 525-527; Hill, D. B., Speech in U. S. Senate, Jan. 11, '95; Pub. Op., XXII, p. 197, also XXVII.

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