Charles Phillips Huse again substituted for his thesis advisor, Charles Jesse Bullock, in 1910-11. This post has established a curatorial first for Economics in the Rear-view Mirror, namely, it has a list of all previous examinations for courses in public finance at Harvard going into the 1910-11 academic year that have been transcribed and posted!
Links to previous public finance exams 1883-84 to 1909-10.
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Relevant Readings for Students
From 1906: Selected Readings in Public Finance edited by Charles Jesse Bullock (Boston: Inn & Company).
From 1910: Short bibliography on public finance “for serious minded students” by Bullock.
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Course Description
1910-11
7 2hf. Public Finance, considered with special reference to the Theory and Methods of Taxation. Half-course (second half-year). Mon., Wed., Fri., at 10. Professor Bullock [sic] and an assistant.
This course is for undergraduates exclusively. As stated in the title, much attention is given to the subject of taxation, which will occupy about one half of the time of the course and will be studied with special reference to federal, state, and local taxation in the United States. The remainder of the time will be given to such topics as governmental expenditures, governmental industries (including some study of the relation of the state to railways and other public-service industries), public debts, and financial administration.
The course may, with the consent of the instructor, be elected by students who are taking Economies 1 in the same year.
Source: History and Political Science, Comprising the Departments of History and Government, and Economics, 1910-11. Published in the Official Register of Harvard University. Vol. VI,I No. 23 (June 21, 1910), pp. 52
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Course Enrollment
1910-11
Economics 7 2hf. Dr. [Charles Phillips] Huse [Ph.D. 1907], assisted by Messrs. [Wilfred] Eldred [Ph.D. 1919] and [Roscoe Russell] Hess [LL.B. 1916] . — Public Finance considered with special reference to the Theory and Methods of Taxation.
Total 192: 1 Graduate, 30 Seniors, 63 Juniors, 69 Sophomores, 18 Freshmen, 11 Others.
Source: Harvard University. Report of the President of Harvard College, 1910-1911, p. 49.
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ECONOMICS 7
Year-end Examination
1910-11
- What is the significance, practical and theoretical, of the increase of public expenditure in modern times?
- Discuss the financial results of the United States postal service.
- What do you consider the proper financial policy for public industries?
- What is the incidence of a tax on interest? On wages? On the products of a monopolized industry?
- State the benefit and ability theories of taxation. To what extent should each be followed in apportioning the burdens of any particular tax? Of the tax system as a whole?
- Describe the working of the general property tax in the United States. What defects are most clearly and generally to be observed? What reforms of the tax are most commonly urged?
- What have been the salient features of state inheritance taxation in this country? What changes are to be expected in the future?
- Describe the following features of the British income tax:
(1) the five schedules; (2) stoppage at the source; (3) extent of declaration; (4) amount of evasion; (5) exemptions and abatements; (6) productiveness; (7) conformity with ideals of justice. - Describe the present position of the income tax in the financial systems of our state and national governments. What are the arguments for and against a Federal income tax in the United States?
- What use is made of license taxes in the United States? What are the arguments for and against the license tax?
Source: Papers set for Final Examinations in History, Government, Economics, …, Landscape Architecture, Music in Harvard College. June 1911, p. 44. In Harvard University Archives, Examination papers, 1873-1915 (HUC 7000.25). Box 9. Examination Papers, 1910-11, p. 45.
Image Source: Charles Phillips Huse, Boston University yearbook, 1927.
Earlier public finance exams
at Harvard
1883-84. Political Economy 7. Comparison of the Financial Systems of France, England, Germany, and the U.S. Taught by Charles F. Dunbar
1884-85. Political Economy 7. Comparison of the Financial Systems of France, England, Germany, and the U.S. [Omitted 1884-85].
1884-85. Political Economy 8. History of Financial Legislation in the U.S. taught by Charles F. Dunbar
1885-86. Political Economy 8. Financial History of the U.S. taught by Charles F. Dunbar
1886-87. Political Economy 7. Public Finance and Banking taught by Charles F. Dunbar
1886-87. Political Economy 8. Financial History of the U.S. taught by Charles F. Dunbar [Exams not (yet) found]
1887-88. Political Economy 7. Taxation, Public Debts, and Banking taught by Charles F. Dunbar
1887-88. Political Economy 8. History of Financial Legislation in the U.S. taught by Charles F. Dunbar
1888-89. Political Economy 7. Taxation, Public Debts, and Banking taught by Charles F. Dunbar
1888-89. Political Economy 8. History of Financial Legislation in the U.S. taught by Charles F. Dunbar
1889-90. Political Economy 7. Public Finance and Banking. Omitted.
1889-90. Political Economy 8. History of Financial Legislation in the U.S. taught by Adolph Caspar Miller
1890-91. Political Economy 7. Public Finance and Taxation taught by Charles F. Dunbar.
1890-91. Political Economy 8. History of Financial Legislation in the U.S. taught by William Morse Cole.
1891-92. Political Economy 71. Theory and Methods of Taxation taught by Charles F. Dunbar [Mid-year examination not found]
1891-92. Political Economy 8. History of Financial Legislation in the U.S. taught by Charles F. Dunbar.
1892-93. Economics 71. Theory and Methods of Taxation taught by Charles F. Dunbar.
1892-93. Economics 72. Financial Administration and Public Debts taught by Charles F. Dunbar.
1893-94. Economics 8. History of Financial Legislation of the U.S. taught by Charles F. Dunbar.
1894-95. Economics 7. Theory and Methods of Taxation (first semester) and Financial Administration and Public Debts (second semester) taught by Charles F. Dunbar.
1895-96. Economics 7. Financial Administration and Public Debts taught by John Cummings.
1895-96. Economics 8. History of Financial Legislation of the U.S. taught by J. A. Hill.
1896-97. Economics 16. Topics in the Financial Legislation of the U.S. taught by Charles F. Dunbar.
1897-98. Economics 71. Theory and Methods of Taxation taught by Frank William Taussig, Readings, Exams.
1898-99. Economics 16. Topics in the Financial Legislation of the U.S. taught by Charles F. Dunbar.
1899-1900. Economics 7a. Financial Administration and Public Debts taught by Charles F. Dunbar.
1899-1900. Economics 7b. Theory and Methods of Taxation taught by Frank William Taussig.
1900-01. Economics 7a and 7b. Not offered.
1901-02. Economics 7a and 7b. Financial administration; taxation [undergraduate] taught by Charles Jesse Bullock
1902-03. Economics 7b. Theory and methods of taxation with reference to local taxation [undergraduate] taught by Edward Dana Durand, Readings, Exam and Durand biography.
1902-03. Economics 16. Financial History of the United States taught by Prof Henry Brayton Gardner of Brown University.
1903-04. Economics 7b. Theory and Methods of Taxation taught by Frank William Taussig.
1903-04. Economics 16. Financial history of the United States taught by Charles Jesse Bullock
1904-05. Economics 7a. Introduction to public finance [undergraduate] taught by Charles Jesse Bullock
1904-05. Economics 7b. Theory and methods of taxation [undergraduate] taught by Charles Jesse Bullock
1904-05. Economics 16. Financial history of the United States taught by Charles Jesse Bullock
1905-06 Economics 7. Public finance [undergraduate] taught by Charles Jesse Bullock
1905-06 Economics 16. Public finance [advanced] taught by Charles Jesse Bullock
1906-07 Economics 16. Public finance and taxation taught by Charles Jesse Bullock
1907-08 Economics 16. Public finance and taxation taught by Charles Jesse Bullock
1908-09 Economics 7. Public finance [undergraduate] taught by Charles Jesse Bullock
1908-09 Economics 16. Public finance [advanced course] taught by Charles Jesse Bullock
1909-10 Economics 7. Public finance and taxation taught by Charles Phillips Huse [biographical information included]
1909-10 Economics 16. American Taxation [advanced course] taught by Charles Jesse Bullock and Charles Phillips Huse.