STEVEN A. BANK
- Published in print:
- 2010
- Published Online:
- May 2010
- ISBN:
- 9780195326192
- eISBN:
- 9780199775811
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195326192.003.001
- Subject:
- Law, Legal History
This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or ...
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This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or similar devices applied to members of particular industries — was neither a punishment nor a price for the special privileges of corporate status. Rather, entity-level taxation developed as an aid to other forms of taxation and as a reflection of the difficulties the corporation posed for these taxes. The state property tax, for example, dealt with the introduction of intangible forms of property and the spread of property beyond local or even state borders by taxing at the entity level to ensure that the tax revenues did not escape the jurisdiction. Similarly, entity-level taxation served as a collection mechanism for dividends paid to shareholders when an income tax was adopted during the Civil War and Reconstruction. In both cases, these early taxes were targeted against members of specific industries rather than corporations per se. Nevertheless, the selection of these particular industries for special taxation was often a reflection of the dominance of the corporate form among their members. In this sense, these taxes were the precursors to the modern corporate income tax.Less
This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or similar devices applied to members of particular industries — was neither a punishment nor a price for the special privileges of corporate status. Rather, entity-level taxation developed as an aid to other forms of taxation and as a reflection of the difficulties the corporation posed for these taxes. The state property tax, for example, dealt with the introduction of intangible forms of property and the spread of property beyond local or even state borders by taxing at the entity level to ensure that the tax revenues did not escape the jurisdiction. Similarly, entity-level taxation served as a collection mechanism for dividends paid to shareholders when an income tax was adopted during the Civil War and Reconstruction. In both cases, these early taxes were targeted against members of specific industries rather than corporations per se. Nevertheless, the selection of these particular industries for special taxation was often a reflection of the dominance of the corporate form among their members. In this sense, these taxes were the precursors to the modern corporate income tax.
Vera Tiesler, Pilar Zabala, and Andrea Cucina (eds)
- Published in print:
- 2010
- Published Online:
- September 2011
- ISBN:
- 9780813034928
- eISBN:
- 9780813039626
- Item type:
- book
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813034928.001.0001
- Subject:
- Archaeology, Historical Archaeology
The town of San Francisco de Campeche was founded in 1540 and, during the first two centuries of the colonies, served as one of the key Mexican ports of the Spanish Empire. The chapters in this ...
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The town of San Francisco de Campeche was founded in 1540 and, during the first two centuries of the colonies, served as one of the key Mexican ports of the Spanish Empire. The chapters in this volume are based on research on archival written documents, architectural plans, maps, ceramic artifacts, and bioarchaeological data from human remains recovered at the original Catholic cemetery and they aim to reconstruct a dramatic story of colonial life and death. The documents reveal the religious and political strategies used by the Spanish Crown to implant European society; the skeletal evidence traces the human side of the story: physical hardship, the ravages of disease, body modifications (especially of teeth) to denote status, and forced assimilation of both natives and Africans. These nuanced discussions and insights reveal much about the complex, multiracial tapestry of the early Colonial period in Mexico.Less
The town of San Francisco de Campeche was founded in 1540 and, during the first two centuries of the colonies, served as one of the key Mexican ports of the Spanish Empire. The chapters in this volume are based on research on archival written documents, architectural plans, maps, ceramic artifacts, and bioarchaeological data from human remains recovered at the original Catholic cemetery and they aim to reconstruct a dramatic story of colonial life and death. The documents reveal the religious and political strategies used by the Spanish Crown to implant European society; the skeletal evidence traces the human side of the story: physical hardship, the ravages of disease, body modifications (especially of teeth) to denote status, and forced assimilation of both natives and Africans. These nuanced discussions and insights reveal much about the complex, multiracial tapestry of the early Colonial period in Mexico.
Robert E. Gallman and Paul W. Rhode
- Published in print:
- 2020
- Published Online:
- September 2020
- ISBN:
- 9780226633114
- eISBN:
- 9780226633251
- Item type:
- chapter
- Publisher:
- University of Chicago Press
- DOI:
- 10.7208/chicago/9780226633251.003.0014
- Subject:
- Economics and Finance, Economic History
The chapter documents Gallman’s procedures to estimate the US capital stock and wealth levels over the colonial and early national periods. It compares his estimates and procedures to those of ...
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The chapter documents Gallman’s procedures to estimate the US capital stock and wealth levels over the colonial and early national periods. It compares his estimates and procedures to those of earlier scholars. It links his series for the pre-1840 period to his census-based estimates for the period from 1840 on.Less
The chapter documents Gallman’s procedures to estimate the US capital stock and wealth levels over the colonial and early national periods. It compares his estimates and procedures to those of earlier scholars. It links his series for the pre-1840 period to his census-based estimates for the period from 1840 on.
Adam R. Kaeding
- Published in print:
- 2017
- Published Online:
- January 2018
- ISBN:
- 9780813054346
- eISBN:
- 9780813053073
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813054346.003.0003
- Subject:
- Archaeology, Historical Archaeology
This chapter describes Colonial Period (A.D. 1546-1750) and Early Mexican Republic Period (A.D. 1750-1847) settlement patterns as a product of individual negotiations. Data come from the Spanish ...
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This chapter describes Colonial Period (A.D. 1546-1750) and Early Mexican Republic Period (A.D. 1750-1847) settlement patterns as a product of individual negotiations. Data come from the Spanish colonization of the Maya in Mexico’s Yucatán peninsula. Investigations in Beneficios Altos, at the southern extent of Spanish administrative control, suggests that colonialism was negotiated between individual agents seeking to maximize their personal, family, and communal circumstances. Sometimes those agents to act in the interests of the Spanish (clearly laid out, regulated, and disseminated in the form of administrative policies and hierarchies). At other times agents resisted hegemonic pressure. The results of these negotiations are explored through settlement patterns and the documentary record of Beneficios Altos in this remote frontier region with its notoriously porous border. The negotiation strategy is traced into the Republic Period, after independence from Spanish colonialism.Less
This chapter describes Colonial Period (A.D. 1546-1750) and Early Mexican Republic Period (A.D. 1750-1847) settlement patterns as a product of individual negotiations. Data come from the Spanish colonization of the Maya in Mexico’s Yucatán peninsula. Investigations in Beneficios Altos, at the southern extent of Spanish administrative control, suggests that colonialism was negotiated between individual agents seeking to maximize their personal, family, and communal circumstances. Sometimes those agents to act in the interests of the Spanish (clearly laid out, regulated, and disseminated in the form of administrative policies and hierarchies). At other times agents resisted hegemonic pressure. The results of these negotiations are explored through settlement patterns and the documentary record of Beneficios Altos in this remote frontier region with its notoriously porous border. The negotiation strategy is traced into the Republic Period, after independence from Spanish colonialism.
Eric M. Freedman
- Published in print:
- 2018
- Published Online:
- January 2019
- ISBN:
- 9781479870974
- eISBN:
- 9781479802470
- Item type:
- book
- Publisher:
- NYU Press
- DOI:
- 10.18574/nyu/9781479870974.001.0001
- Subject:
- Law, Constitutional and Administrative Law
Habeas corpus, known as the Great Writ of Liberty, is a judicial order that requires government officials to produce a prisoner in court, persuade an independent judge of the correctness of their ...
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Habeas corpus, known as the Great Writ of Liberty, is a judicial order that requires government officials to produce a prisoner in court, persuade an independent judge of the correctness of their claimed factual and legal justifications for the individual’s imprisonment, or else release the captive. Frequently the officials resist being called to account. Much of the history of the rule of law, including the history being made today, has emerged from the resulting clashes. This book, heavily based on primary sources from the colonial period and the early national period and significant research in the New Hampshire State Archives, seeks to illuminate the past and draw lessons for the present. It expands the definition of habeas corpus from a formal one to a functional one; traces the role of the writ as one element in an overall system for restraining government power; and explains how understanding the writ as an instrument for the enforcement of checks and balances illuminates a range of current issues including the struggle against terrorism and detentions at Guantanamo Bay, curbing domestic violence, the requirements for Brexit, and many others.Less
Habeas corpus, known as the Great Writ of Liberty, is a judicial order that requires government officials to produce a prisoner in court, persuade an independent judge of the correctness of their claimed factual and legal justifications for the individual’s imprisonment, or else release the captive. Frequently the officials resist being called to account. Much of the history of the rule of law, including the history being made today, has emerged from the resulting clashes. This book, heavily based on primary sources from the colonial period and the early national period and significant research in the New Hampshire State Archives, seeks to illuminate the past and draw lessons for the present. It expands the definition of habeas corpus from a formal one to a functional one; traces the role of the writ as one element in an overall system for restraining government power; and explains how understanding the writ as an instrument for the enforcement of checks and balances illuminates a range of current issues including the struggle against terrorism and detentions at Guantanamo Bay, curbing domestic violence, the requirements for Brexit, and many others.
Maxine Oland
- Published in print:
- 2016
- Published Online:
- May 2017
- ISBN:
- 9780813062792
- eISBN:
- 9780813051758
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813062792.003.0006
- Subject:
- Archaeology, Historical Archaeology
Spanish documents imply that the Chetumal Bay region acted as a unified force to resist European colonization, yet archaeological data suggest that the experience of the Maya during the fifteenth to ...
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Spanish documents imply that the Chetumal Bay region acted as a unified force to resist European colonization, yet archaeological data suggest that the experience of the Maya during the fifteenth to the seventeenth century (Late Postclassic through Colonial periods) was highly localized. Some communities, such as at Caye Coco on Progresso Lagoon, were in a state of unstable transition when the Spanish appeared. Their arrival elicited a variety of actions and reactions as local communities attempted to adapt to indirect colonial rule, and these settlements experienced differential rates of colonial control and conversion. In this chapter, the distinct experiences of three indigenous communities at Lamanai, Santa Rita Corozal, and the west shore of Progresso Lagoon are examined.Less
Spanish documents imply that the Chetumal Bay region acted as a unified force to resist European colonization, yet archaeological data suggest that the experience of the Maya during the fifteenth to the seventeenth century (Late Postclassic through Colonial periods) was highly localized. Some communities, such as at Caye Coco on Progresso Lagoon, were in a state of unstable transition when the Spanish appeared. Their arrival elicited a variety of actions and reactions as local communities attempted to adapt to indirect colonial rule, and these settlements experienced differential rates of colonial control and conversion. In this chapter, the distinct experiences of three indigenous communities at Lamanai, Santa Rita Corozal, and the west shore of Progresso Lagoon are examined.
- Published in print:
- 2005
- Published Online:
- March 2013
- ISBN:
- 9780226910260
- eISBN:
- 9780226910291
- Item type:
- chapter
- Publisher:
- University of Chicago Press
- DOI:
- 10.7208/chicago/9780226910291.003.0002
- Subject:
- History, American History: early to 18th Century
In the colonial period, Philadelphia was a leading financial innovator. Nascent banks, insurers, and securities market thrived in the Delaware Valley even before independence. Those institutions were ...
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In the colonial period, Philadelphia was a leading financial innovator. Nascent banks, insurers, and securities market thrived in the Delaware Valley even before independence. Those institutions were but pale imitations of what the revolution would bring forth. Pennsylvania's people and institutions outweighed the Delaware's ice and sand. Financial flexibility was part of that “Philadelphia freedom,” a term that admittedly today has a somewhat gayer connotation. “Liberty to manage their affairs their own way,” Adam Smith argued, was just as responsible for colonial wealth as “plenty of good land” was. In fact, Philadelphia's financiers found freedom as fertile as farmers found the rich red soils of Lancaster County. Early financiers in Philadelphia were quite happy because they had some room to maneuver, and maneuver they did. By the time the revolution erupted in 1775, Philadelphia was North America's most financially advanced city.Less
In the colonial period, Philadelphia was a leading financial innovator. Nascent banks, insurers, and securities market thrived in the Delaware Valley even before independence. Those institutions were but pale imitations of what the revolution would bring forth. Pennsylvania's people and institutions outweighed the Delaware's ice and sand. Financial flexibility was part of that “Philadelphia freedom,” a term that admittedly today has a somewhat gayer connotation. “Liberty to manage their affairs their own way,” Adam Smith argued, was just as responsible for colonial wealth as “plenty of good land” was. In fact, Philadelphia's financiers found freedom as fertile as farmers found the rich red soils of Lancaster County. Early financiers in Philadelphia were quite happy because they had some room to maneuver, and maneuver they did. By the time the revolution erupted in 1775, Philadelphia was North America's most financially advanced city.
Susan Elizabeth Ramírez
- Published in print:
- 2020
- Published Online:
- September 2020
- ISBN:
- 9780813066141
- eISBN:
- 9780813058351
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813066141.003.0015
- Subject:
- Archaeology, Historical Archaeology
Chapter 15 discusses the Early Colonial Period, 16th-century documentary record of fisherfolk of the Peruvian North Coast. These documents “identify semi-autonomous lineages of specialized fishing ...
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Chapter 15 discusses the Early Colonial Period, 16th-century documentary record of fisherfolk of the Peruvian North Coast. These documents “identify semi-autonomous lineages of specialized fishing groups with their own language”. Although these groups were interspersed with other lineages, the records show not only the fishing people but even the marine species that they targeted. The chapter includes a section on the complicated history of leadership of the fishing lineage from Malabrigo, and in particular the story of a leader who rebelled against the local chief lord and against the Spaniards. This account highlights the quasi-independence of fishing groups.Less
Chapter 15 discusses the Early Colonial Period, 16th-century documentary record of fisherfolk of the Peruvian North Coast. These documents “identify semi-autonomous lineages of specialized fishing groups with their own language”. Although these groups were interspersed with other lineages, the records show not only the fishing people but even the marine species that they targeted. The chapter includes a section on the complicated history of leadership of the fishing lineage from Malabrigo, and in particular the story of a leader who rebelled against the local chief lord and against the Spaniards. This account highlights the quasi-independence of fishing groups.
Steven A. Wernke
- Published in print:
- 2013
- Published Online:
- May 2013
- ISBN:
- 9780813042497
- eISBN:
- 9780813043968
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813042497.003.0001
- Subject:
- Archaeology, Historical Archaeology
This chapter provides an overview of the scope and approach of the book. It first outlines the historical span of the study, ranging from the period of autonomous rule during the Late Intermediate ...
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This chapter provides an overview of the scope and approach of the book. It first outlines the historical span of the study, ranging from the period of autonomous rule during the Late Intermediate Period (A.D. 1000–1450) through the early colonial era (up to the early 17th century). It argues that an emplaced, local perspective of the everyday interactions and enduring features of landscape and the built environment allows a view of how colonizing ideologies, institutions, and practices were transformed as they came into articulation with Andean cultural postulates and practices of community and landscape. It then situates the work between colonial, postcolonial, and archaeological theoretical literatures on colonialism, arguing that a locally situated, trans-conquest perspective is critical to understanding how colonial rule was experienced as a continuous process across the Spanish invasion, while also moving beyond resistance frameworks and toward an understanding of the “resistance of culture” in colonial encounters. Finally, the chapter outlines the archaeological and ethnohistorical components of the study, as well as the GIS-based methodological framework for spatially integrating the two sources of data.Less
This chapter provides an overview of the scope and approach of the book. It first outlines the historical span of the study, ranging from the period of autonomous rule during the Late Intermediate Period (A.D. 1000–1450) through the early colonial era (up to the early 17th century). It argues that an emplaced, local perspective of the everyday interactions and enduring features of landscape and the built environment allows a view of how colonizing ideologies, institutions, and practices were transformed as they came into articulation with Andean cultural postulates and practices of community and landscape. It then situates the work between colonial, postcolonial, and archaeological theoretical literatures on colonialism, arguing that a locally situated, trans-conquest perspective is critical to understanding how colonial rule was experienced as a continuous process across the Spanish invasion, while also moving beyond resistance frameworks and toward an understanding of the “resistance of culture” in colonial encounters. Finally, the chapter outlines the archaeological and ethnohistorical components of the study, as well as the GIS-based methodological framework for spatially integrating the two sources of data.
Christina A. Conlee
- Published in print:
- 2016
- Published Online:
- May 2017
- ISBN:
- 9780813062020
- eISBN:
- 9780813051857
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9780813062020.003.0009
- Subject:
- Archaeology, Prehistoric Archaeology
In this chapter a summary of the conclusions from the previous chapters is presented. The trajectory of the rise, collapse, and reformation of complex societies in Nasca is examined. In addition, ...
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In this chapter a summary of the conclusions from the previous chapters is presented. The trajectory of the rise, collapse, and reformation of complex societies in Nasca is examined. In addition, there is a brief section on the colonial and modern periods in the region.Less
In this chapter a summary of the conclusions from the previous chapters is presented. The trajectory of the rise, collapse, and reformation of complex societies in Nasca is examined. In addition, there is a brief section on the colonial and modern periods in the region.
Shannon Scott
- Published in print:
- 2015
- Published Online:
- January 2016
- ISBN:
- 9780719089343
- eISBN:
- 9781781708743
- Item type:
- chapter
- Publisher:
- Manchester University Press
- DOI:
- 10.7228/manchester/9780719089343.003.0006
- Subject:
- Literature, Criticism/Theory
By the nineteenth century, after wolves had been hunted to extinction in the northeast, and American Indian tribes were being forcibly removed from their land, authors such as Lydia Child, James ...
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By the nineteenth century, after wolves had been hunted to extinction in the northeast, and American Indian tribes were being forcibly removed from their land, authors such as Lydia Child, James Cooper, Catherine Sedgwick and Honoré Beaugrand frequently set their narratives during America’s colonial period, depicting American Indians as predatory, savage and explicitly wolf-like. This chapter focuses specifically on Canadian author Beaugrand’s ‘The Werewolves’, which first appeared in Century Illustrated Magazine in 1898. In this story, the parallel between wolves and Native Americans is taken a step further into the paranormal as members of the Mohawk nation transform into loups-garou or werewolves. The lycanthropic behaviour eventually distils down to a single figure, La-Linotte-Qui-Chante, an Iroquois woman and werewolf who marries a French corporal. This chapter examines Beaugrand’s female werewolf as a means of exploring relations between European settlers and American Indians both during the colonial period when the story is set and in the late nineteenth century when it is published, and will consider issues of displacement, intermarriage, gender, religious difference and disease.Less
By the nineteenth century, after wolves had been hunted to extinction in the northeast, and American Indian tribes were being forcibly removed from their land, authors such as Lydia Child, James Cooper, Catherine Sedgwick and Honoré Beaugrand frequently set their narratives during America’s colonial period, depicting American Indians as predatory, savage and explicitly wolf-like. This chapter focuses specifically on Canadian author Beaugrand’s ‘The Werewolves’, which first appeared in Century Illustrated Magazine in 1898. In this story, the parallel between wolves and Native Americans is taken a step further into the paranormal as members of the Mohawk nation transform into loups-garou or werewolves. The lycanthropic behaviour eventually distils down to a single figure, La-Linotte-Qui-Chante, an Iroquois woman and werewolf who marries a French corporal. This chapter examines Beaugrand’s female werewolf as a means of exploring relations between European settlers and American Indians both during the colonial period when the story is set and in the late nineteenth century when it is published, and will consider issues of displacement, intermarriage, gender, religious difference and disease.
María del Pilar Blanco and Joanna Page
- Published in print:
- 2020
- Published Online:
- September 2020
- ISBN:
- 9781683401483
- eISBN:
- 9781683402152
- Item type:
- chapter
- Publisher:
- University Press of Florida
- DOI:
- 10.5744/florida/9781683401483.003.0001
- Subject:
- Society and Culture, Latin American Studies
The transnational transfers of ideas, technologies, materials, and people that have shaped the history of science in Latin America are marked, as in any region, by asymmetries of power. These are ...
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The transnational transfers of ideas, technologies, materials, and people that have shaped the history of science in Latin America are marked, as in any region, by asymmetries of power. These are often replicated or even magnified in the narratives we have forged about that history. The journeys to Latin America of some of Europe’s most famous naturalists (Humboldt and Darwin, for example) are often depicted as the heroic overcoming by European science of savage local terrains and ways of life. Those epic explorers are recast, in other narratives, as the forerunners of (neo)colonial exploitation in the history of the ransacking of Latin America’s mineral riches to pay for European imperial ventures, repeated in the often-illegal plundering of the region’s dinosaur fossils to swell museum collections in Europe and North America. In such accounts, Latin America becomes the arena for European adventures, the testing ground for new scientific theories, or the passive victim of colonial profiteering, but rarely a place of innovation. It is certainly the case that over the centuries the flow of natural resources, data, and expertise from Latin America to more developed regions has generally been to the benefit of those regions and has not reduced an imbalance of power that dates back to the colonial period.Less
The transnational transfers of ideas, technologies, materials, and people that have shaped the history of science in Latin America are marked, as in any region, by asymmetries of power. These are often replicated or even magnified in the narratives we have forged about that history. The journeys to Latin America of some of Europe’s most famous naturalists (Humboldt and Darwin, for example) are often depicted as the heroic overcoming by European science of savage local terrains and ways of life. Those epic explorers are recast, in other narratives, as the forerunners of (neo)colonial exploitation in the history of the ransacking of Latin America’s mineral riches to pay for European imperial ventures, repeated in the often-illegal plundering of the region’s dinosaur fossils to swell museum collections in Europe and North America. In such accounts, Latin America becomes the arena for European adventures, the testing ground for new scientific theories, or the passive victim of colonial profiteering, but rarely a place of innovation. It is certainly the case that over the centuries the flow of natural resources, data, and expertise from Latin America to more developed regions has generally been to the benefit of those regions and has not reduced an imbalance of power that dates back to the colonial period.