Chapter II: The Justice to be Observed in Exacting Taxes

St. Thomas, De Regimine Iudaeorum [On the Government of the Jews]; Molina, vol. 3, disps. 661, 662, 666, 669, 674; Suárez, De Legibus [On Laws], bk. 5, chs. 13–18; Lessius, ch. 33; C. de Lugo, vol. 2, disp. 36; Cathrein, Moralphilosophie [Moral Philosophy], vol. 2, bk. 2, ch. 5, art. 3, §3; Cauwès, Cours d’Économie politique [Course of Political Economy], vol. 4, bk. 2, sect. 3; Wagner, Finanzwissenschaft [Science of Public Finance]; R. Stourm, Système général des impôts [General System of Taxes]; P. Leroy-Beaulieu, Traité de la science des finances [Treatise on the Science of Public Finance]; L. Cossa, Scienza delle finanze [Science of Finance]; Conrad, Handwörterbuch der Sozialwissenschaften [Concise Dictionary of the Social Sciences], s.vv. “Income,” “Income Tax,” “Inheritance Tax,” “Finances,” etc.; A. Garelli, Le imposte nello stato moderno [Taxes in the Modern State]; H. Denis, L’impôt [The Tax].