8vo, pp. [ii], 120; one or two spots, some very discreet pencil marks in the margins, but a very good, crisp copy in contemporary purple marbled boards, gilt vellum label on the spine; spine sunned, corners a little rubbed; deaccession stamp of the Bayern Staatsministerium d. Handels on the title-page.
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Die Wirkungen der Creditpapiere in Bezug die Vehmehrung der Banken in Deutschland.
First edition of a rare German treatise on banking, money, paper money and credit. Bodemer argues for a bettering and widening of credit in Prussia at a crucial time of its economic development, where both production and trade required ever more more advanced, unified and modern financial tools.
‘Private banks developed in the late eighteenth and early nineteenth entury to finance trade and government debt. Most private bankers were individuals or family groups, or small partnerships. By the 1830s some of the larger private banking houses had pioneered the lending practices that Gerschenkron thought fostered economic development. Their range of services was more limited than the large universal banks that followed, but most private bankers offered both loans and investment-banking services and thus straddled the divide typical of banks in the United States or in Britain. The first credit bank dates to 1848, but most were formed in the 1850s and 1870s. Many credit banks were established by private bankers or groups of private bankers, and at first the credit banks carried on the basics of the private banker’s business on a larger scale. … Well into the nineteenth century credit banks and private banks worked together, forming consortia for specific undertakings and later on organizing themselves into fairly stable groups led by a large credit bank’ (T. W. Guinnane, Delegated monitors, large and small: the development of Germany’s banking system, 1800-1914, ‘Center discussion paper no. 835’, Yale, 2001, p.13.
Humbert 6985. OCLC finds a single copy in the US, at Harvard. Library Hub finds copies at the BL and LSE.
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Manuale della contribuzione fondiaria compilato per disposizione di S. E. il ministro segretario di stato delle finanze. Sola edizione autentica [– Parte seconda. Percezione della contribuzione fondiaria].
First edition. In two parts, the first of which sets out the basis of property taxation, while the second treats the collection and transmission of sums owing, this manual prints the legislation in force in the nearer Neapolitan part (always described as ‘This side of the Lighthouse’, whereas Sicily itself and parts of the Southern mainland were ‘The other side of the Lighthouse’) of the Kingdom of Naples and the Two Sicilies as of 1835.
In the law of 8 August 1806, a large number of old taxes, many with a restricted local ambit, were abolished in favour of a new contribuzione fondiaria, a property tax based on net annual revenue from the property. Subsequent regulation, in the form of the Royal Decree of 10 June 1817, letters, and other instruments, amplified the extent and conditions of imposition of this new tax. The manual prints this material, pp. 5–256, where it is followed by a 60-page alphabetical index organized under topic and referring the reader to relevant passages of the regulations. The second part of the manual, dealing with the mechanics of collection, with the various agencies and officials involved and with the treatment of late payment etc., is organized on the same basis. The regulations are printed pp. 1–417, and from pp. 419 to 570 there follows an index of topics; pp. 571–84 give new regulations introduced while the manual was at the printers; p. 585 gives errata. At the end of the second part come examples of 35 different official forms to be used in connection with the contribuzione fondiaria. Each form has printed on it the page of the manual which refers to it.
[DORLHAC, Pierre, Abbé.]
Traité de la légitimité du prêt lucratif, ouvrage utile & instructif pour les laïques & pour les ecclésiatiques.
First and only edition of this work on interest and usury. According to Dorlhac, while the profits from interest are legitimate and those from usury illegitimate, one cannot categorically approve or condemn one or the other, since it depends on circumstances: if loans to the poor ought to be interest free, there is no obligation to offer the same advantage to the rich. Dorlhac cites Scripture, the Church Fathers, Church Councils and Papal decrees to show how religious opinion is in accord with natural laws and with his own conclusions on these questions.