lect taxes on incomes, from whatever source derived, without
apportionment among the several states, and without regard to any
census enumeration.]

[Footnote 9: It constitutes sec. 2 of the tariff act of 1913 entitled
"An act to reduce tariff duties and to provide revenue for the
government and for other purposes."]

[Footnote 10: This may be seen in the following table:
Normal Rate on excess Total
tax on in next class tax on
lower Nor- Addi- upper Total rate
limit mal tional limit per cent
Under $3,000 0 0 0 0 0.00 to 0.00
$3,000-$20,000 0 1 0 170 0.00 to 0.85
$20,000-$50,000 170 1 1 770 0.85 to 1.54
$50,000-$75,000 770 1 2 1,520 1.54 to 2.02
$75,000-$100,000 1,520 1 3 2,520 2.02 to 2.52
$100,000-$250,000 2,520 1 4 10,020 2.52 to 4.00
$250,000-$500,000 10,020 1 5 25,020 4.00 to 5.00
In excess of $500,00 25,020 1 6 upwards 5.00 to 7.00

By legislation in the summer of 1916, after the foregoing was in type,
the "normal" rate was doubled and the additional rates were raised.]

[Footnote 11: The exemption is $3000 for each if they are not living
together. Thus the law offers a reward of $20 to make marriage a
failure.]

[Footnote 12: See above, ch. 17, sec. 5.]

[Footnote 13: See above, ch. 17, secs. 15, 16.]

[Footnote 14: See above, ch. 15, sec. 14, first paragraph.]

PART V

PROBLEMS OF THE WAGE SYSTEM

CHAPTER 19

METHODS OF INDUSTRIAL REMUNERATION

Sec. 1. Workers subordinate in early societies. Sec. 2. Workers in the Middle
Ages. Sec. 3. Growth of the wage system. Sec. 4. Practicability of the
wage system. Sec. 5. Time work. Sec. 6. Task work. Sec. 7. Piece work.
Sec. 8. Premium plans. Sec. 9. Aim of profit-sharing. Sec. 10. Examples of
profit-sharing. Sec. 11. Difficulties in profit-sharing. Sec. 12. Defective
theory of profit-sharing. Sec. 13. Purpose of producers' cooeperation.
Sec. 14. Limited success of the plan. Sec. 15. Its main difficulty.

Sec. 1. #Workers subordinate in early societies#. As far back as the
history of settled and populous communities can be traced, the masses
of workers have been subordinate. Civilization beg