From the Harvard archive’s collection of final examinations I have transcribed the final examination for Charles J. Bullock’s Public Finance Course from June 1916. The course readings were transcribed for an earlier posting. A brief note on Bullock is found over at The History of Economic Thought website.
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Enrollment
[Economics] 8. Professor Bullock—Public Finance, including the Theory and Methods of Taxation.
Total 60: of which 27 Graduates, 28 Seniors, 5 Others.
Source: Harvard University. Report of the President of Harvard College 1915-16, p. 60.
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Final Examination
Public Finance
Professor Charles Jesse Bullock
1915-16
HARVARD UNIVERSITY
ECONOMICS 5
- Trace historically the position occupied by the customs revenue in the finances of the United States. What principles should be observed in establishing a system of customs duties? Discuss the incidence of these duties.
- To what extent and for what reasons has the working of the general property tax in Switzerland been different from the working of the same tax in the United States?
- Discuss briefly and concisely the characteristic features of three of the following: (a) The impôt-personnel mobilier; (b) The French business tax; (c) The Prussian business tax; (d) inheritance taxes in the United States.
- Explain and discuss critically the methods employed in the taxation of incomes in England and in Prussia.
- (a) What are the different theories regarding the best method of apportioning taxes?
(b) Distinguish between “funded” and “unfunded” incomes. On what grounds can the heavier taxation of funded incomes be urged? - What principles should govern the prices charged for the services of public commercial undertakings?
- Enumerate and discuss critically all the maxims, or canons, of taxation, with which you are familiar.
- State either the case for or the case against the single tax.
Final. 1916.
Source: Harvard University Archives. Harvard University Examinations. Papers Set for Final Examinations in History, History of Religions, … , Economics, … , Fine Arts, Music in Harvard College. June, 1916. (HUC 7000.28, 58 of 284), pp. 53-54.
Image Source: Harvard Class Album 1915.