Dimensions of law in the service of order : origins of the federal income tax, 1861-1913 / Robert Stanley.

Format:

Book

Author/Creator:

Stanley, Robert, 1953- author.

Series:

Oxford scholarship online.

Oxford scholarship online

Language:

English

Subjects (All):

Income tax--United States--History.

Income tax.

Physical Description:

1 online resource (xiv, 331 pages)

Edition:

1st ed.

Place of Publication:

New York ; Oxford University Press, 2023.

Language Note:

English

Summary:

This study charts how a permanent income tax was enacted into law in the USA. Although a 3per cent tax on incomes in excess of $800 was enacted in 1861, it was declared unconstitutional in 1881 and remained so for 32 years. The author traces the political and legal history of the tax over half a century.

Contents:

Contents; Introduction: Dimensions of Law in the Service of Order; Chapter 1 Forestalling the ""Popular Clamor"": Centrism, Class Tension, and the First Federal Income Tax Laws 1861-1872; Chapter 2 The Income Tax, Incorporated 1873-1881; Chapter 3 ""A Measure to Kill Anarchy and Keep Down Socialists"": The Income Tax and the Meaning of Reform 1881-1894; Chapter 4 The Court Confronts the Problem of ""Practice"": The Pollock Compromise and the Dynamics of Reaction 1894-1900; Chapter 5 The Restoration 1895-1913; Conclusion: The Roads Not Taken: Law, the Centrist State, and the Problem of Reform; Appendixes; Notes; Index

Notes:

Previously issued in print: 1993.

Includes bibliographical references and index.

Derived record based on print version record and publisher information.

ISBN:

0-19-771255-X

1-280-52393-X

0-19-536324-8

1-4294-0550-3

OCLC:

228168508