Hermann von Schullern zu Schrattenhofen · 1912
Schullern’s brief German review assesses F. G. Tenerelli’s 1909 study of spirits taxation in Italy and other states. It traces the book’s progression from Italian tax history through the laws of 1905 and 1909 and legislation in fourteen other states to a general public-finance characterization of the tax. The central conceptual move belongs to Tenerelli: this treatment leads him to identify spirits as particularly suitable objects of indirect taxation.
The review then emphasizes the study’s detailed engagement with Italian fiscal practice:
Die Einzelheiten der italienischen Steuer selbst und ihre Veranlagung werden ausführlich dargestellt und kritisiert.
English translation: The details of the Italian tax itself and of its assessment are set forth and criticized at length.
Tax assessment thus appears alongside legislative description as an object of criticism, though Schullern supplies neither examples nor the substance of Tenerelli’s objections. His concluding judgment is explicitly addressed to a specialist readership:
Das Buch ist für Spezialisten der Spiritusbesteuerung zweifellos von Wert.
English translation: The book is without doubt of value for specialists in the taxation of spirits.
The review’s relevance lies in this concise appraisal of a study connecting historical and comparative legislation with fiscal theory and the practical assessment of Italian spirits taxation. It endorses the book’s specialist value without independently developing or testing its tax-policy argument.
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