when he
became qualified as a teacher of political economy in the university of
Vienna. The following year, however, he transferred his services to the
university of Innsbruck, where he became professor in 1884. In 1889 he
became councillor in the ministry of finance, and represented the
government in the Lower House on all questions of taxation. In 1895 and
again in 1897-1898 he was minister of finance. In 1899 he was made a
member of the Upper House, and in 1900 again became minister of finance.
One of the leaders of the Austrian school of economists, he has made
notable criticisms on the theory of value in relation to cost as laid
down by the "classical school." His more important works are _Kapital
und Kapitalzins_ (Innsbruck, 1884-1889), in two parts, translated by W.
Smart, viz. _Capital and Interest_ (part i., 1890), and _The Positive
Theory of Capital_ (part ii., 1891); _Karl Marx and the Close of his
System_ (trans. A.M. Macdonald, 1898); _Recent Literature on Interest_
(trans. W.A. Scott and S. Feilbogen, 1903).

BOEHME (or BEHMEN), JAKOB (1575-1624), German mystical writer, whose
surname (of which Fechner gives eight German varieties) appears in
English literature as Beem, Behmont, &c., and notably Behmen, was born
at Altseidenberg, in Upper Lusatia, a straggling hamlet among the hills,
some 10 m. S.E. of Gorlitz. His father was a well-to-do peasant, and his
first employment was that of herd boy on the Landskrone, a hill in the
neighbourhood of Gorlitz; the only education he received was at the
town-school of Seidenberg, a mile from his home. Seidenberg, to this
day, is filled with shoemakers, and to a shoemaker Jakob was apprenticed
in his fourteenth year (1589), being judged not robust enough for
husbandry. Ten years later (1599) we find him settled at Gorlitz as
master-shoemaker, and married to Katharina, daughter of Hans
Kuntzschmann, a thriving butcher in the town. After industriously
pursuing his vocation for ten years, he bought (1610) the substantial
house, which still preserves his name, close by the bridge, in the
Neiss-Vorstadt. Two or three years later he gave up business, and did
not resume it as a shoemaker; but for some years before his death he
made and sold woollen gloves, regularly visiting Prague fair for this
purpose.

Boehme's authorship began in his 37th year (1612) with a treatise,
_Aurora, oder die Morgenrote im Aufgang_, which though unfinished was
surreptitiously copied, and