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416 INDEX

labor drawn by, 175 n.; concept
 of interest of, 247.
Clothing, services of, 165.
Coefficients of caution, probability,
and risk. See Caution, etc.
Combination of capital instruments
to standardize income, 127-129,
245-246.
Commodities, definition of, 5, 323,
331; classification of, 7; error of
reckoning as income, 105-106.
Complete rights to property, 36-37,
95-96, 324-325, 335.
Composition, settlement of bankruptey
 by, 86.
Computation tables, 243 mn., 283—
284, 408-411.
Consumption, 145, 152, 164, 165, 336,
350.
Contingent liability, 83.
Control, value of, as applied to
railway ownership, 35-36.
Copyright, wealth underlying, 27,
29

Cost, included in term ““outgo,” 120;
influence of past, on present
value, 188-190.
Cost of production, 151, 173-174,
184.
Cotgrave, definition of capital by,
62.
Couple, definition of, 331.
Couples, method of : in capital summation,
 90-91, 183-184, 335;
applied to accounting of railway
 company, 94; taxation by,
97-98; income summation by,
143-152, 183-184, 335; natural
income discovered by, 150-151;
contrasted with method of balances
 in income summation, 157—
158.
@ourcelle-Seneuil, use of term “capital’’
 by, 60.
@redit, nature of property right
represented by, 32-33; mistaken
 view of, 39; relation of,
to capital, 96-97; in the sense
of an item of a transaction, 158—
159, 336.
Credited,” income said to be, 122,
132, 325.
Creditors, regarded as risk-takers,
83-84; bondholders contrasted
with stockholders as, 85.
Crises, causes of, 296-297.

Currency inflation, mistaken idea
the basis of, 38-39.
Custom (tailor’s), wealth represented
by, 29.

D

Daniels, use of term ‘“‘capital’’ by,
60n.%.
Dargun, human beings counted as
wealth by, 5 n.2
Davenant, on human beings as wealth,
50a’.
Davenport, ‘Statistical Methods”
by, 408 n.
Debit, an item of a transaction, 122,
132, 158-159, 336.
Debt, imprisonment for, 83; repudiation
 of, 84; payments on
(interest or principal) are outgo,
134.
Definition, tests of a, 116.
De Foville, use of term ‘capital’
by, 60.
Depletion of capital, not to be deducted
 from income, 110, 134;
taxation and, 400-403.
Depreciation not outgo, 234.
Depreciation fund, regulation of income
 by, 125-126, 239-243;
geometrical figures representing,
240, 241.
Depreciations, item of, in income and
capital accounts, 257-263.
Desirability, concept of, 41, 326;
discussion of term, and term
“utility,” 42-43. See Utility.
Dimension, definition of, 331.
Dimensions : wealth, price, and value,
3-15, 341-344; of incomecapital
 ratios, 186, 357 ; of rates
of interest, discount, and capitalization,
 367-368.
Discommodities, class of articles
termed, 120.
Discount, rate of, 199, 200, 327, 332;
table showing equivalent rates
of interest, capitalization, and,
200; total, on a sum, 209-210,
331; mathematical relations
between rates of interest and,
364-366; between rates of,
for different time reckonings,
366-367; dimensions of rates
of interest, capitalization, and,

 

367-368.