TAXES IN FRANCE. A Technical Treatise. - Lot 159

TAXES IN FRANCE. A Technical Treatise. Foreword by J. Caillaux, former Minister of Finance. Paris, Librairie Marescq Aîné and Librairie Plon-Nourrit et Cie, 1904. 2 volumes, in-8. Black half-maroquin binding with corners signed by P. Marquié; spine with raised bands adorned with gold fillets; gilt titles and volume numbers; gilt headbands. A major study devoted to the entire French tax system at the beginning of the 20th century. The work provides a detailed examination of direct taxes, registration, state-owned estates, stamp duties, as well as the various mechanisms for tax collection and distribution. It serves as a valuable record of the tax system of the Third Republic on the eve of the century’s major financial reforms. The preface was written by Joseph Caillaux (1863–1944), then one of the leading figures in French financial policy, who served several times as Minister of Finance and would later become President of the Council. His introductory reflections on the evolution of the tax system and the role of taxation lend this volume particular historical significance. A fine copy in an elegant binding by Pierre Marquié, a renowned Parisian bookbinder. Spine uniformly discolored to a brown hue, with some scuffing on the head and foot caps and the joints. Interior fresh and well-preserved. A reference work on French administrative and fiscal history, sought after both for its documentary value and for the quality of its bibliophile binding.

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