Note 146-2 — CHAPTER 1.

The former, in Rau, Lehrbuch, I, § 247; the latter in Hermann, 308 ff. The former mode of calculation gives us a means of judging of the comfort of the people, their control of natural forces, etc.; the second, of the relation of classes among the people. (v. Mangoldt, Grundriss, 99. V. W. L., 316 ff.) Each member of the nation produces his income only in the whole of the nation's economy. Hence Held, Die Einkommensteuer, 1872, 70, 77, would, but indeed only under very abstract fictions, construct private income from the national, and not vice versa.