THE SCIENCE OF

PUBLIC FINANCE

BY

G. FINDLAY SHIRRAS

FORMERLY PROFESSOR OF ECONOMICS, DACCA COLLEGE, AND READER IN INDIAN
FINANCE, UNIVERSITY OF CALCUTTA; ON SPECIAL DUTY FINANCE DEPARTMENT,
GOVERNMENT OF INDIA, 1910-1913, AND DIRECTOR OF STATISTICS WITH THE
GOVERNMENT OF INDIA; DIRECTOR OF THE LABOUR OFFICE OF THE GOVERN-
MENT OF BOMBAY; MEMBER OF THE BOMBAY LEGISLATIVE COUNCIL

MACMILLAN AND CO., LIMITED
ST. MARTIN'S STREET, LONDON

PRINTED IN GREAT BRITAIN

ΤΟ

MY OWN OLD UNIVERSITY

THE UNIVERSITY OF ABERDEEN

AND

ITS PRINCIPAL AND VICE-CHANCELLOR

SIR GEORGE ADAM SMITH
D.D., LL.D., D.Litt., F.B.A.

571964