‎VERNIER, (T.)‎
‎Nouveau plan de finances et d'impositions, formé d'après les décrets de l'Assemblée nationale.‎

‎Paris, Imprimerie nationale, 1790. 46 pp. 8vo. Modern half morocco, gilt lettering to spine. Not in Kress; not in Goldsmiths; not in Einaudi; not in INED; Stourm, p. 189; Martin & Walter 33378. First edition. Théodore Vernier (1731-1818) studied in Besançon. He later became a barrister and was elected deputy for the third estate at the Estates General where he dealt mainly with financial questions. He was elected president of the Assemblée constituante on the 26th of August 1791. Vernier was one of the most intelligent and ardent defenders of the principal of a progressive tax and his writings were both influential and among the best written on the subject in the period (see: A. Soboul, Dictionnaire Historique de la Révolution Française, pp. 1085-1086 and the entry Impot Progressif, p. 562.)'Grand travail .... passant en revue tout le système fiscal. Impôt territorial et subvention personnelle: leurs bases. Anciens impôts à conserver' (Stourm). ‎

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