Note 741 — APPENDIXES

"The widest division of public revenue is into (1) that obtained by the State in its various functions as a great corporation or 'juristic person,' operating under the ordinary conditions that govern individuals or private companies, and (2) that taken from the revenues of the society by the power of the sovereign."—C. F. Bastable, Public Finance, London, 1903, p. 158. Of. C. C. Plehn, Introduction to Public Finance, New York, 1909, p. 79; E. B. A. Seligman, Essays in Taxation, New York, 1913, p. 400, et seq.; see also Bastable, op. cit., p. 156.