ตารางเลขระบบ LC หมวด H HA-HN

HJ PUBLIC FINANCE HJ 800 By region or country Latin America 801 Mexico -- Continued 802 General works 803 History. By period 805.A-Z Early through 1820 (806) 1821-1900 1901- 810 States, A-Z (813) Organization and administration 814 see HJ800+ 815-819 820-824 Central America 825-829 General works. History 830-834 Organization and administration 835-839 840-844 see HJ810 844.3 Belize 844.5 Costa Rica (Table H57) 845-849 Guatemala (Table H57) 850-854 Honduras (Table H57) 855-859 Nicaragua (Table H57) Panama (Table H57) 860 El Salvador (Table H57) West Indies. Caribbean Area 861 General. History 862 Bahamas 863.5.A-Z Cuba (Table H57) 863.7 Puerto Rico (Table H57) 864 Haiti (Table H57) 865 Dominican Republic. Santo Domingo 867 General works 873 History 874.3 874.5 Early through 1900 874.7 1901- 874.9 By state or province, A-Z 875 Jamaica Virgin Islands of the United States 876 British West Indies. English-speaking Caribbean Barbados Leeward Islands General Anguilla Antigua and Barbuda Montserrat Saint Kitts and Nevis Trinidad and Tobago Windward Islands General 485

HJ PUBLIC FINANCE HJ 876.3 By region or country 876.5 Latin America 876.7 West Indies. Caribbean Area 876.9 Windward Islands -- Continued Dominica 885 Grenada 886.2 Saint Lucia 886.3 Saint Vincent and the Grenadines 886.4 Netherlands Antilles. Dutch West Indies 886.6 General 886.7 Aruba 886.8 Bonaire Curaçao 887 Saba 889 Saint Eustatius 889.5 Saint Martin French West Indies 890 General Guadeloupe 891 Martinique 893 South America 895 General 895.2 General works History 900 Early through 1820 1821-1900 901 20th century 903 21st century 905 Argentina 905.2 General works 909.A-Z History Early through 1820 910 1821-1900 20th century 911 21st century 913 By province, A-Z 915 Bolivia 915.2 General works 919.A-Z History Early through 1820 920 1821-1900 20th century 21st century By department, A-Z Brazil General works History 486

HJ PUBLIC FINANCE HJ 921 By region or country 923 Latin America 925 South America 925.2 Brazil 929.A-Z History -- Continued Early through 1820 930 1821-1900 20th century 931 21st century 933 By state, A-Z 935 Chile 935.2 General works 939.A-Z History Early through 1820 940 1821-1900 20th century 941 21st century 943 By region, A-Z 945 Colombia 945.2 General works 949.A-Z History Early through 1820 950 1821-1900 20th century 951 21st century 953 By department, A-Z 955 Ecuador 955.2 General works 959.A-Z History Early through 1820 959.5 1821-1900 959.6 20th century 959.7 21st century 959.8 By province, A-Z Guianas 960 General works Guyana. British Guiana 961 Suriname. Dutch Guiana 963 French Guiana 965 Paraguay 965.2 General works 969.A-Z History Early through 1820 1821-1900 20th century 21st century By department, A-Z 487

HJ PUBLIC FINANCE HJ 970 By region or country Latin America 971 South America -- Continued 973 Peru 975 General works 975.2 History 979.A-Z Early through 1820 1821-1900 980 20th century 21st century 981 By region or province, A-Z 983 Uruguay 985 General works 985.2 History 989.A-Z Early through 1820 1821-1900 990 20th century 21st century 991 By department, A-Z 993 Venezuela 995 General works 995.2 History 999.A-Z Early through 1820 1821-1900 1000 20th century 1000.5 21st century 1000.7 By state, A-Z Europe 1001 1003 Including European Union countries discussed collectively 1005 General works European Economic Community countries 1011 Eastern Europe. Central Europe 1012 Great Britain. England 1013 1019 General works 1023 Biography 1023.2 History. By period 1026 Medieval 1030 Modern General works 17th century 18th century 19th century 20th century 21st century Intergovernmental fiscal relations. Grants-in-aid. Revenue sharing Exchequer. Treasury 488

HJ PUBLIC FINANCE HJ 1039.5 By region or country 1039.6 Europe 1039.7 Great Britain. England -- Continued 1043 Northern Ireland Scotland 1055 Wales Ireland 1059 Austria 1061 General works 1063 History. By period 1063.2 To 1800 1067.A-Z 19th century 1068 20th century 1070 21st century 1070.5 By state, A-Z 1070.7 Hungary Czechoslovakia. Czech Republic 1071 Slovakia 1072 Liechtenstein France 1073 General works 1077 Caisse des dépôts et consignations 1080 History. By period 1081 Ancien régime (to 1789) 1082 General works 1083 Medieval (to 1600) 1087 17th century 1091 1715-1775 (18th century) 1091.2 1775-1789. Administrations of Turgot and Necker 1095 Revolution and First Empire, 1789-1815 19th century 1099.A-Z 20th century 21st century 1099.Z8 Intergovernmental fiscal relations. Grants-in-aid. 1100 Revenue sharing By region or province, A-Z 1101 For Departments see HJ9469.A1+ 1104 1111 Colonies. Overseas Territories 1113 Monaco Germany 1119 General works History. By period To 1600 17th and 18th centuries 19th century 20th century General works 489

HJ PUBLIC FINANCE HJ 1120 By region or country 1120.2 Europe 1121 Germany History. By period 1150.A-Z 20th century -- Continued 1150.5 1945-2000 21st century 1153 Intergovernmental fiscal relations. Grants-in-aid. 1155.A-Z Revenue sharing States, A-Z 1156 East Germany. Eastern Germany Greece 1160 1184 For ancient Greece see HJ217 1185 1185.2 General works 1187.8 By prefecture, A-Z Italy 1188.A-Z General works 1189 History. By period 1189.5 To 1861 1192 1861-1900 1195-1199 20th century 1200-1204 21st century 1204.5 Regions and provinces collectively. Intergovernmental 1205 fiscal relations 1206 Including Grants-in-aid, Revenue sharing 1207 1208 By region or province, A-Z 1211 San Marino (1211.5) Malta Other European regions or countries 1211.52 1211.57 Benelux countries. Low Countries 1211.58 General works 1211.59 Belgium (Table H59) Netherlands (Table H59) Luxembourg (Table H60) Russia. Soviet Union. Former Soviet republics General works History. By period 1801-1900 1901-1917 1917-1991 Intergovernmental fiscal relations Local see HJ1211.52; HJ1211.57; etc. Russia (Federation) (Table H60) Belarus (Table H60) Moldova (Table H60) Ukraine (Table H60) 490

HJ PUBLIC FINANCE HJ 1212 By region or country 1213 Europe Other European regions or countries -- Continued 1214 Finland (Table H60) 1214.3 Poland (Table H60) 1214.5 Baltic States 1214.7 General works Estonia (Table H60) 1215 Latvia (Table H60) 1220-1224 Lithuania (Table H60) 1225-1229 Scandinavia 1230-1234 General works 1235-1239 Denmark (Table H59) 1241-1249 Iceland (Table H59) 1250-1254 Norway (Table H59) 1255-1264 Sweden (Table H59) Spain (Table H58) 1264.A2 Portugal (Table H59) Switzerland (Table H58 modified) 1264.A5-Z Cantons collectively 1264.5 see HJ1264.A2 1265-1269 1275-1279 Individual cantons 1290-1294 1295 see HJ1264.A5+ 1295.5 1295.7 Cantons 1295.8 Collective 1295.9 Including grants-in-aid, revenue sharing Individual, A-Z Balkan States Albania (Table H60) Bulgaria (Table H59) Romania (Table H59) Yugoslavia. Serbia (Table H59) Slovenia (Table H60) Croatia (Table H60) Bosnia and Hercegovina (Table H60) Macedonia (Republic) (Table H60) Montenegro (Table H60) 491

HJ PUBLIC FINANCE HJ 1301-1616 By region or country -- Continued Other regions or countries (Table H10) Add number in table to HJ620 Under each: Apply Table HJ1301/1 for 10 number countries Table for public finance, by country (10 numbers) 1 General works History 2 To 1800 3 19th century 4 20th century 5 21st century 8 States and provinces, collectively (including grants-in-aid, revenue sharing) 9.A-Z By state or province, A-Z Apply Table HJ1301/2 for 5 number countries Table for public finance, by country (5 numbers) 1 General works 2 History 4 States and provinces, collectively (including grants-in-aid, revenue sharing) 5.A-Z By state or province, A-Z Apply Table HJ1301/3 for 1 number countries Table for public finance, by country (1 number) .A1-.Z5 General works. History .Z7 States and provinces, collectively (including grants-in-aid, revenue sharing) .Z8A-.Z8Z By state or province, A-Z Apply Table HJ1301/4 for 10 number regions Table for public finance, by region (10 numbers) 1 General works History 2 To 1800 3 19th century 4 20th century 5 21st century Apply Table HJ1301/5 for 5 number regions Table for public finance, by region (5 numbers) 1 General works 492

HJ PUBLIC FINANCE HJ 1620 By region or country -- Continued 2005 2 History 2009 (2025) Apply Table HJ1301/6 for 1 number regions 2031 Table for public finance, by region 2031.5.A-Z 2033 (1 number) 2033.5.A-Z (2035-2043) .A1-.Z5 General works. History 2050 Developing countries 2051.A5 2051.A6-Z Budget. Income and expenditure 2053.A1 2053.A2-.W Serials 2054 By country see HJ9+ 2056.5.A-Z 2056.6 United States budget see HJ2050+ 2056.7 2057 General works 2058.5.A-Z 2060 Budget process. Budget preparation General works By region or country see HJ2050+ Colonial budgets see HJ240 Program budgeting General works By region or country, A-Z Zero-base budgeting General works By region or country, A-Z History see HJ2005 By region or country United States Periodicals. Societies. Serials General works. By period Through 1899 1900- States (Collectively) By state, A-W For list of states and Cutter numbers, see Table H28 For serials on the budgets of the individual states see HJ11.A+ Canada General works By province, A-Z Saint Pierre and Miquelon Latin America General works Mexico General works By state, A-Z Central America General works 493

HJ PUBLIC FINANCE HJ 2060.5 Budget. Income and expenditure 2061 By region or country 2062 Latin America 2063 Central America -- Continued 2064 Belize 2065 Costa Rica 2066 Guatemala Honduras 2066.5 Nicaragua 2067 Panama 2068 El Salvador 2069 West Indies. Caribbean Area 2070 General works 2070.5 Cuba 2071 Puerto Rico 2071.5 Haiti 2072 Dominican Republic. Santo Domingo Virgin Islands of the United States 2072.3 British West Indies. English-speaking Caribbean 2072.32 Barbados 2072.33 Jamaica 2072.36 Leeward Islands 2072.38 General works Anguilla 2072.5 Antigua and Barbuda 2072.53 Monserrat 2072.55 Saint Kitts and Nevis 2072.57 Windward Islands 2072.59 General works 2073 Dominica Grenada 2073.3 Saint Lucia 2073.35 Saint Vincent and the Grenadines 2073.36 Trinidad and Tobago 2073.37 Netherlands Antilles. Dutch West Indies 2073.38 General works 2073.385 Aruba 2073.39 Bonaire Curaçao 2073.4 Saba 2073.5 Saint Eustatius 2073.7 Saint Martin French West Indies General works Guadelupe Martinique South America 494

HJ PUBLIC FINANCE HJ 2074 Budget. Income and expenditure By region or country 2075 Latin America 2076.5.A-Z South America -- Continued General works 2077 Argentina 2078.5.A-Z General works By province, A-Z 2079 Bolivia 2080.5 General works By department, A-Z 2081 Brazil 2082.5.A-Z General works By state, A-Z 2083 Chile 2084.5.A-Z General works By region, A-Z 2085.A-.Z6 Colombia 2085.Z9A-.Z9Z General works By department, A-Z 2086 Ecuador 2086.3 General works 2086.5 By province, A-Z 2086.7 Guianas General works 2087 Guyana. British Guiana 2088.5.A-Z Suriname. Dutch Guiana French Guiana 2089 Paraguay 2090.5.A-Z General works By department, A-Z 2091 Peru 2092.5.A-Z General works By department, A-Z 2093.A-.Z6 Uruguay 2093.Z9A-.Z9Z General works By department, A-Z 2094 Venezuela 2094.5 General works By state, A-Z 2095 Europe 2097.5.N5 Including European Union countries discussed collectively General works European Economic Community countries Great Britain. England General works Northern Ireland 495

HJ PUBLIC FINANCE HJ 2097.5.S3 Budget. Income and expenditure 2097.5.W3 By region or country 2098 Europe Great Britain. England -- Continued 2100 Scotland 2102.5.A-Z Wales 2103 Ireland 2104 Austria 2104.5 General works 2104.7 By state, A-Z Hungary 2105 Czechoslovakia. Czech Republic 2107.5.A-Z Slovakia 2107.7 Liechtenstein France 2108 General works 2110.5.A-Z By region or province, A-Z 2112 Monaco 2117 Germany 2118 Including West Germany 2120.5.A-Z 2121 General works By state, A-Z 2122 East Germany. Eastern Germany Greece 2123 Italy 2125.5.A-Z General works By region or province, A-Z 2126 San Marino (2128.5) Benelux countries. Low countries General works 2128.8 Belgium 2129 2130.7 General works 2130.77 By region, A-Z 2130.78 Netherlands 2130.79 General works 2131 Local 2132 see HJ9509+ 2132.5 Luxembourg Russia. Soviet Union. Former Soviet republics Russia (Federation) Belarus Moldova Ukraine Finland Poland Baltic States General works 496

HJ PUBLIC FINANCE HJ 2132.7 Budget. Income and expenditure 2132.8 By region or country 2132.9 Europe Baltic States -- Continued 2133 Estonia 2135 Latvia 2136 Lithuania 2139 Scandinavia Denmark 2141.A-.Z6 Iceland 2141.Z9A-.Z9Z Norway 2141.3 Sweden 2142 Spain General works 2143 By region, province, or autonomous community, A-Z 2145.5.A-Z Andorra Portugal 2145.7 Switzerland 2146 General works 2146.5 By canton, A-Z 2146.7 Balkan States 2147 Albania 2147.5 Bulgaria 2147.7 Yugoslavia. Serbia 2148 Slovenia Croatia Bosnia and Hercegovina Macedonia (Republic) Romania 497

HJ PUBLIC FINANCE HJ 2151-2215 Budget. Income and expenditure 2216 By region or country -- Continued 2240 Other regions or countries (Table H2) 2250 2261 Add country number in table to HJ2018 2277 2279 Under each: 2279.2 2281 Apply Table HJ2151/1 for 2 number countries 2287.A-Z Table for budget, by country (2 numbers) 1.A1-.Z6 General works 2.A-Z By state or province, A-Z Apply Table HJ2151/2 for 1 number countries Table for budget, by country (1 number) .A1-.Z6 General works .Z9A-.Z9Z By state or province, A-Z Apply Table HJ2151/2a for 2 number regions Table for budget, by region (2 numbers) 1.A1-.Z6 General works Apply Table HJ2151/3 for 1 number regions Table for budget, by region (1 number) .A1-.Z6 General works Developing countries Revenue. Taxation. Internal revenue Class here works on the economic and social aspects of taxation and other revenue sources used to finance government expenditures For legal works, tax manuals, works on tax planning, and those clearly not economic or social in nature, see class K Periodicals. Societies. Serials For serials by country see HJ9+ Study and teaching see HJ203+ History General works Ancient history see HJ212+ Medieval through 1600 1601-1900 20th century 21st century Antiquities see HJ212+ Tithes General works By region or country, A-Z Tax lists For tax lists used primarily for genealogical or historical research, see classes D - F 498

HJ PUBLIC FINANCE HJ 2290 Revenue. Taxation. Internal revenue 2291.A-Z Tax lists -- Continued 2300 General works 2305 By region or country, A-Z 2307 General works 2309 Early works through 1800 2311 1801- 2313 English 2315 French (2317-2318) German Italian 2318.3 Spanish and Portuguese Other (not A-Z) 2318.5 History of theory 2318.7.A-Z 2319 see HJ2250+ 2319.5 2320.A-Z Internal revenue General works 2321 By region or country see HJ2360+ 2322.A3 Tax assessment 2322.A5-.W 2323.A-Z Cf. HJ4165.5 Real property tax 2326 2327.A-Z General works 2330 By region or country, A-Z 2331.A-Z Tax collection General works 2336 Farming of taxes. Tax farming. Revenue farming By region or country, A-Z Tax incidence. Tax shifting. Tax equity Cf. HJ4629+ Income tax General works By region or country United States Cf. HJ4653.I53 Income tax General works By state, A-W For list of states and Cutter numbers, see Table H28 Other regions or countries, A-Z Progressive taxation General works By region or country, A-Z Tax incentives General works By region or country, A-Z Tax exemption Cf. HJ4165.7 Real property tax Cf. HJ4640 Income tax Cf. K4480+ Law General works 499

HJ PUBLIC FINANCE HJ 2337.A-Z Revenue. Taxation. Internal revenue 2338 Tax exemption -- Continued (2341-2343) By region or country, A-Z (2347) Taxation of government property (2348.5) (2350) Cf. K4482 Law 2351 2351.4 Double taxation 2351.7 2351.8 see K4471+ (2360) Taxation of aliens, nonresidents 2361 see K4535 2362 2368 Tax evasion 2369 2371 see K4486 Law; HV6341+ Criminology (2372) 2373 Administrative fees 2377 (2379-2380) see HJ5309+ 2381 (2383) Inflation and taxation 2385 Tax revenue estimating Taxation in developing countries Tax returns preparation industry. Tax services industry Cf. K4464+ Tax planning Single tax see HD1311+ By region or country For serials, see HJ10.3+ United States Cf. KF6251+ Law Collected works Nonserial see HJ2362+ Serials see HJ10.3 Internal Revenue Service Cf. KF6301+ Law General works History. By period To 1789 1789-1860 1860-1865 General works Confederate States see HJ254 1865-1900 1900-1950 General works War revenue acts see KF6406 1950- Humor see PN6231.T2 States collectively Regions 500

HJ PUBLIC FINANCE HJ 2386 Revenue. Taxation. Internal revenue 2387 By region or country 2388 United States 2389 Regions -- Continued New England. Atlantic States 2391 Southern States 2392 Middle West 2393 Pacific States 2394 Individual states 2395 2396 For serials see HJ11.A+ 2397 2398 Alabama Alaska 2400 Arizona 2401 Arkansas 2401.5 California 2402 Colorado 2403 Connecticut 2404 Delaware 2406 District of Columbia see HJ9215+ 2407 Florida 2408 Georgia 2409 Hawaii 2410 Idaho 2412 Illinois 2413 Indiana 2414 Iowa 2415 Kansas 2416 Kentucky 2417 Louisiana 2418 Maine 2419 Maryland 2420 Massachusetts 2421 Michigan 2422 Minnesota 2423 Mississippi 2424 Missouri 2425 Montana 2426 Nebraska 2427 Nevada 2428 New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma 501

HJ PUBLIC FINANCE HJ 2429 Revenue. Taxation. Internal revenue 2430 By region or country 2431 United States 2432 Individual states -- Continued 2433 Oregon 2434 Pennsylvania 2435 Rhode Island 2436 South Carolina 2437 South Dakota 2438 Tennessee 2439 Texas 2440 Utah 2441 Vermont 2442 Virginia Washington 2449 West Virginia 2460.A-Z Wisconsin Wyoming 2460.5 Canada General works 2466 By province, A-Z 2470.A-Z Latin America General works 2471 Mexico 2472 General works 2473 By state, A-Z 2474 Central America 2475 General works 2476 Belize 2477 Costa Rica 2478 Guatemala Honduras 2479 Nicaragua 2479.5 Panama 2480 El Salvador 2481 West Indies. Caribbean Area 2482 General works 2483 Bahamas 2483.5 Cuba 2485 Puerto Rico 2486 Haiti 2488 Dominican Republic. Santo Domingo Virgin Islands of the United States Jamaica British West Indies. English-speaking Caribbean Barbados Leeward Islands 502

HJ PUBLIC FINANCE HJ 2488.2 Revenue. Taxation. Internal revenue 2488.3 By region or country 2488.5 Latin America 2488.7 West Indies. Caribbean Area 2488.9 Leeward Islands -- Continued General works 2489.12 Anguilla 2489.2 Antigua and Barbuda 2489.25 Montserrat 2489.3 Saint Kitts and Nevis 2489.4 Windward Islands 2489.5 General works Dominica 2489.55 Grenada 2489.6 Saint Lucia 2489.63 Saint Vincent and the Grenadines 2489.7 Trinadad and Tobago 2489.75 Netherlands Antilles. Dutch West Indies 2489.8 General works 2489.9 Aruba Bonaire 2490 Curaçao 2490.15 Saba 2490.3 Saint Eustatius Saint Martin 2497 French West Indies General works 2505 Guadeloupe 2509.A-Z Martinique South America 2515 General works 2519.A-Z Argentina General works 2525 By province, A-Z 2529.A-Z Boliva General works 2535 By department, A-Z 2539.A-Z Brazil General works 2545 By state, A-Z 2549.A-Z Chile General works By region, A-Z Colombia General works By department, A-Z Guianas 503

HJ PUBLIC FINANCE HJ 2550 Revenue. Taxation. Internal revenue 2550.3 By region or country 2550.5 Latin America 2550.7 South America Guianas -- Continued 2555 General works 2559.A-Z Guyana. British Guiana Suriname. Dutch Guiana 2565 French Guiana 2569.A-Z Ecuador General works 2575 By province, A-Z 2579.A-Z Paraguay General works 2585 By department, A-Z 2589.A-Z Peru General works 2595 By department, A-Z 2599.A-Z Uruguay General works 2599.5 By department, A-Z 2599.55 Venezuela 2599.57 General works By state, A-Z 2601 Europe 2603 Including European Union countries discussed collectively 2613 2617 General works 2619 European Economic Community countries 2623 Eastern Europe. Central Europe 2624 Great Britain. England 2625 2626 General works 2627 History. By period 2630 To 1700 1701-1800 2636 19th century 2636.5 1901- 2638.A-Z Northern Ireland Scotland Wales Isle of Man Ireland Austria General works History. By period To 1918 1919- By state, A-Z 504

HJ PUBLIC FINANCE HJ 2639 Revenue. Taxation. Internal revenue 2640 By region or country 2640.5 Europe -- Continued 2640.7 Hungary Czechoslovakia. Czech Republic 2641 Slovakia Liechtenstein 2646 France 2652 General works 2659 History. By period 2669.A-Z Ancient régime (to 1789) 1789-1900 2669.5 1901- By region or province, A-Z (2670) For Departments see HJ9469.A1+ 2671 Monaco 2673 Germany 2681 2687 Periodicals. Societies. Serials 2695.A-Z 2698 see HJ48 2737 General works 2739.A-Z History. By period. 2741 To 1815 1815-1900 2746 1901- 2765 By state, A-Z 2773.A-Z East Germany. Eastern Germany 2774 Greece 2774.5 For ancient Greece see HJ217 2777 General works 2786 By prefecture, A-Z (2789) Italy General works 2796 History. By period To 1900 1901- By region or province, A-Z San Marino Malta Benelux countries. Low countries General works Belgium General works Local see HJ9505+ Netherlands General works 505

HJ PUBLIC FINANCE HJ (2799) Revenue. Taxation. Internal revenue By region or country 2799.5 Europe Benelux countries 2800 Netherlands -- Continued Local 2801 2802 see HJ9509+ 2803 2806.5 Luxembourg 2806.6 Russia. Soviet Union. Former Soviet republics 2806.7 2806.8 General works 2807 History. By period 2808 To 1917 2808.2 1917-1991 2808.3 1991- 2808.4 Russia (Federation) 2808.5 Belarus Moldova 2809.5 Ukraine Finland 2812 Poland (2814) Baltic States General works 2820 Estonia 2832 Latvia Lithuania 2835 Scandinavia (2839) General works Denmark 2846 General works 2849.A-Z Local 2856 see HJ9518 2866 2869.A-Z Iceland Norway 2869.5 Sweden 2870 General works Local see HJ9524 Spain General works By region, province, or autonomous community, A-Z Portugal Switzerland General works By canton, A-Z Balkan States Albania Bulgaria 506

HJ PUBLIC FINANCE HJ 2875 Revenue. Taxation. Internal revenue 2880 2881 By region or country 2883 2884 Europe 2885 2901-3192.7 Balkan States -- Continued (3231-3696) Yugoslavia. Serbia 3801 Slovenia Bosnia and Hercegovina Croatia Macedonia (Republic) Romania Other regions or countries (Table H8) Add number in table to HJ2350 Under each: Apply Table HJ2901/1 for 10 number countries Table for taxation, by country (10 numbers) 1 General works 9.A-Z By state or province, A-Z Apply Table HJ2901/2 for 5 number countries Table for taxation, by country (5 numbers) 1 General works 5.A-Z By state or province, A-Z Apply Table HJ2901/3 for 1 number countries Table for taxation, by country (1 number) .A1-.Z5 General works .Z9A-.Z9Z By state or province, A-Z Apply Table HJ2901/4 for 10 number regions Table for taxation, by region (10 numbers) 1 General works Apply Table HJ2901/5 for 5 number regions Table for taxation, by region (5 numbers) 1 General works Apply Table HJ2901/6 for 1 number regions Table for taxation, by region (1 number) .A1-.Z5 General works Developing countries see HJ2351.7 Taxation. Administration and procedure see HJ2240+ Revenue from sources other than taxation Including investment of public funds For revenue from other specific sources, see the source General works 507

HJ PUBLIC FINANCE HJ 3833.A1-.A2 Revenue. Taxation. Internal revenue 3833.A3-Z Revenue from sources other than taxation -- Continued 3835.A-.W Fees see HJ5309+ 3836.A1-.A3 Lotteries see HG6105+ 3836.A4-.Z5 By region or country 3836.Z7A-.Z7Z United States 3837.A-Z Periodicals. Societies. Serials 3838.A-Z General works 3840.A-Z States, A-W (Table H28) 3841.A-Z Canada 3842.A-Z Periodicals 3843 General works 3843.5 By province, A-Z 3844.A-Z Mexico. Central America. Caribbean Area. By region or country, A-Z 3863 South America. By region or country, A-Z Europe. By region or country, A-Z 3871 Asia. By region or country, A-Z 3873-3924 Africa. By region or country, A-Z 3925.A-Z Australia (3926-4056.7) New Zealand Pacific Area. Pacific Ocean islands. By region or country, 4113 A-Z Direct taxation 4120.A1-.A3 General works 4120.A4-Z By region or country 4121.A-Z United States General works 4122.A1-.A3 States (Table H29) Add state number in table to HJ3872 Other regions or countries, A-Z Other regions or countries see HJ3925.A+ Property tax Class here works on general property taxes, including taxes on real and personal property, as sources of revenue General works By region or country United States Periodicals. Societies. Serials General works By region or state, A-Z Under each state: .x Periodicals. Societies. Serials. .x2 General works Canada Periodicals. Societies. Serials 508

HJ PUBLIC FINANCE HJ 4122.A4 Revenue. Taxation. Internal revenue 4122.A5-Z Property tax 4122.5 4123 By region or country 4123.2.A-Z 4123.5.A-Z Canada -- Continued 4124.A-Z General works 4125.A1-.A3 4125.A4 By province, A-Z 4125.A5-Z Latin America 4126.A-Z 4127.A-Z General works 4128 4128.5 Mexico 4129.A-Z West Indies. Caribbean Area. By region or country, A-Z 4129.5 Central America. By region or country, A-Z 4132 4133.A-Z South America. By region or country, A-Z 4165 Europe 4165.5 4165.7 Including European Union countries 4166 Periodicals. Societies. Serials 4167 4169 General works 4173 By region or country, A-Z 4175 Under each country: 4181 4182.A-Z .x Periodicals. Societies. Serials .x2 General works .x3A-.x3Z By state or province, A-Z Asia. By region or country, A-Z Africa. By region or country, A-Z Australia New Zealand Pacific Area. Pacific Ocean islands. By region or country, A-Z Developing countries Capital levy. Capital taxes General works By region or country, A-Z Land tax. Real property tax. Land value taxation General works Tax assessment Tax exemption Tax on special types of real property Farms Forest lands Mines and mineral lands Improvements to land. Taxation of permanent improvements to real property Special assessments. Development charges Unearned increment see HD1389 By region or country United States General works Special, A-Z 509

HJ PUBLIC FINANCE HJ 4182.A22 Revenue. Taxation. Internal revenue (4182.A25) 4182.A27 Property tax 4182.A28 4182.A3 Land tax. Real property tax. Land value taxation 4182.A4 4182.A5 By region or country 4182.A6 4182.C35 United States 4182.C64 4182.M56 Special -- Continued 4183-4286 Assessment. Valuation 4291-4293 4293.5 Delinquency 4294-4296 4297 see KF6310+ 4297.5 4298 Exemptions. Tax exemption 4299 4300 Cf. HJ2338 Taxation of government property 4301 4302 Farms 4303 Forest lands Mobile homes Improvements to land. Taxation of permanent improvements to real property Special assessments Camp sites, facilities, etc. Condominium housing Mines and mineral lands Tax assessment see HJ4182.A22 States (Table H30) Add state number in table to HJ4182 Under each: Apply Table HJ4183/1 for two-number states Table for real property tax, by U.S. state (2 numbers) 1.A1-.A5 Periodicals. Societies. Serials 1.A6-Z General works 2.A-Z Special topics, A-Z For list of Cutter numbers for special topics, see HJ4182 Local see HJ9191+ Canada (Table H32) Latin America General works Mexico (Table H32) Central America General works Belize (Table H34) Costa Rica (Table H34) Guatemala (Table H34) Honduras (Table H34) Nicaragua (Table H34) Panama (Table H34) El Salvador (Table H34) 510

HJ PUBLIC FINANCE HJ 4304 Revenue. Taxation. Internal revenue 4304.5 Property tax 4305 Land tax. Real property tax. Land value taxation 4306 By region or country 4307 Latin America -- Continued 4308 West Indies. Caribbean Area 4309 General works 4309.5 Bahamas (Table H34) 4309.7 Cuba (Table H34) 4309.75 Puerto Rico (Table H34) Haiti (Table H34) 4309.8 Dominican Republic. Santo Domingo (Table H34) 4310 Virgin Islands of the United States (Table H34) 4310.2 Jamaica (Table H34) 4310.4 British West Indies. English-speaking Caribbean 4310.6 Barbados (Table H34) Leeward Islands 4310.7 General works 4310.75 Anguilla (Table H34) 4310.8 Antigua and Barbuda (Table H34) 4310.83 Montserrat (Table H34) 4310.85 Saint Kitts and Nevis (Table H34) 4311 Windward Islands General works 4311.15 Dominica (Table H34) 4311.2 Grenada (Table H34) 4311.3 Saint Lucia (Table H34) 4311.6 Saint Vincent and the Grenadines (Table H34) 4311.65 Trinidad and Tobago (Table H34) 4311.7 Netherlands Antilles. Dutch West Indies 4311.8 General works Aruba (Table H34) 4312 Bonaire (Table H34) 4312.15 Curaçao (Table H34) 4312.3 Saba (Table H34) Saint Eustatius (Table H34) 4313 Saint Martin (Table H34) 4314-4316 French West Indies 4317-4318 General works 4319-4321 Guadeloupe (Table H34) 4322-4324 Martinique (Table H34) South America General works Argentina (Table H32) Bolivia (Table H33) Brazil (Table H32) Chile (Table H32) 511

HJ PUBLIC FINANCE HJ 4325-4326 Revenue. Taxation. Internal revenue 4327 Property tax Land tax. Real property tax. Land value taxation 4328 By region or country 4328.3 Latin America 4328.5 South America -- Continued 4328.7 Colombia (Table H33) 4329-4330 Ecuador (Table H34) 4331-4332 Guianas 4333-4334 General works 4335-4336 Guyana. British Guiana (Table H34) Suriname. Dutch Guiana (Table H34) 4336.5 French Guiana (Table H34) 4336.55 Paraguay (Table H33) 4337-4338 Peru (Table H33) 4339 Uruguay (Table H33) 4342-4343 Venezuela (Table H33) 4344 Europe 4344.5 4345 Including European Union countries discussed 4345.5 collectively 4346-4348 4348.5 General works 4349-4350 European Economic Community countries 4356.6 Great Britain. England (Table H33) 4357 Ireland (Table H34) 4358-4360 Austria (Table H33) 4361 Czechoslovakia. Czech Republic (Table H34) Slovakia (Table H34) 4362 Hungary (Table H34) 4363-4364 Liechtenstein (Table H34) 4365-4366 France (Table H32) 4366.5 Monaco (Table H34) 4367-4368 Germany (Table H33) East Germany. Eastern Germany (Table H34) 4368.2 Greece (Table H34) 4368.26 Italy (Table H32) 4368.27 San Marino (Table H34) 4368.28 Benelux countries. Low countries General works Belgium (Table H33) Netherlands (Table H33) Luxembourg (Table H34) Russia. Soviet Union. Former Soviet republics (Table H33) Russia (Federation) (Table H34) Belarus (Table H34) Moldova (Table H34) Ukraine (Table H34) 512

HJ PUBLIC FINANCE HJ 4368.3 Revenue. Taxation. Internal revenue 4368.7 Property tax Land tax. Real property tax. Land value taxation 4368.75 By region or country 4368.8 Europe -- Continued 4368.85 Finland (Table H34) 4368.9 Poland (Table H34) Baltic States 4369 General works 4371 Estonia (Table H34) 4372 Latvia (Table H34) 4373 Lithuania (Table H34) 4374-4375 Scandinavia 4376 Denmark (Table H34) 4377-4378 Iceland (Table H34) Norway (Table H34) 4378.3 Sweden (Table H34) 4379 Spain (Table H33) 4380 Portugal (Table H34) 4380.5 Switzerland (Table H33) 4381 Balkan States 4381.3 Albania (Table H34) 4381.5 Bulgaria (Table H34) 4382 Yugoslavia. Serbia (Table H34) Slovenia (Table H34) Croatia (Table H34) Bosnia and Hercegovina (Table H34) Macedonia (Republic) (Table H34) Romania (Table H34) 513

HJ PUBLIC FINANCE HJ 4385-4449 Revenue. Taxation. Internal revenue 4460 4586 Property tax 4590 4591.A-.W Land tax. Real property tax. Land value taxation 4601.A-Z 4629 By region or country -- Continued Other regions or countries (Table H2) Add number in table to HJ4252 Under each: Apply Table HJ4385/1 for 2 number countries Table for land tax, by country (2 numbers) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) 2.A-Z By state or province, etc., A-Z Apply Table HJ4385/2 for 1 number countries Table for land tax, by country (1 number) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) 1.Z9A-.Z9Z By state or province, etc., A-Z Apply Table HJ4385/2a for 2 number regions Table for land tax, by region (2 numbers) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) Apply Table HJ4385/3 for 1 number regions Table for land tax, by region (1 number) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) Developing countries Personal property tax General works Luxury tax see HJ5771+ Taxation of securities see HJ5901+ By region or country United States General works States, A-W (Table H28) Other regions or countries, A-Z Income tax General works 514

HJ PUBLIC FINANCE HJ 4631 Revenue. Taxation. Internal revenue Income tax -- Continued 4633 Income from investments. Capital gains tax 4635 4637 Including taxation of profits, rents, dividends, interest, and 4638 annuities 4640 4642 Income from government securities Foreign income 4651.A2 Effect of inflation. Inflation and income tax 4651.A6-Z Corporate income tax Tax exemption 4652.A1-.A4 Tax expenditures 4652.A8-Z By region or country 4653.A-Z United States 4653.A3 Through 1912 Periodicals. Societies. Serials 4653.A7 General works 4653.A82 1913- 4653.A83 Periodicals. Societies. Serials 4653.A9 General works 4653.C3 Special, A-Z 4653.C35 4653.C5 Class here works limited to economic and social aspects 4653.C6 For legal aspects see KF6351+ 4653.C67 4653.C7 Income from investments. Capital income 4653.C73 4653.D4 Including taxation of profits, rents, dividends, interest, 4653.D5 annuities 4653.E7 4653.E75 Accounting 4653.E8 Aged. Older people 4653.E85 Aliens 4653.E9 Armed forces pay 4653.F65 Capital gains tax 4653.F7 Capital investment amortization 4653.G5 Civil service pensions Collection at source Community property Corporate income tax Credits Deductions Depreciation and depletion Estates and trusts Evasion. Tax compliance Excess profits tax Executives Exemptions. Tax exemption Foreign income Fringe benefits Gifts Government bonds see HJ4653.P83 515

HJ PUBLIC FINANCE HJ 4653.I53 Revenue. Taxation. Internal revenue 4653.L43 Income tax 4653.N47 4653.N5 By region or country 4653.P5 United States 4653.P8 4653.P83 Special, A-Z -- Continued 4653.R4 4653.R45 Incidence. Tax incidence 4653.R56 4653.R6 Joint returns see HJ4653.C67 4653.S3 4653.S5 Leases 4653.S7 Nonreimbursement certificates 4653.S73 4653.S8 Nonresidents 4653.T22 Older people see HJ4653.A82 4653.T38 Pensions 4653.U46 4653.U5 Public salaries 4653.W44 4653.W57 Public securities 4653.W65 Real property 4655.A1 4655.A2-.W Refunds 4661-4663 Returns 4663.5 Rich people 4664-4666 Securities Shipping profits Soldier's pay see HJ4653.A9 Statistics Stock rights Surtax Tax compliance see HJ4653.E75 Tax expenditures Tax shelters Trusts see HJ4653.E7 Undistributed profits Unearned income Welfare recipients Withholding tax Women States States collectively Individual states, A-W Under each: .x Periodicals .x2 General works .x3A-.x3Z Special topics, A-Z For list of special topics, see HJ4653 Other regions or countries Canada (Table H35) Latin America General works Mexico (Table H35) 516

HJ PUBLIC FINANCE HJ 4667 Revenue. Taxation. Internal revenue 4667.5 Income tax 4668 By region or country 4669 Other regions or countries 4670 Latin America -- Continued 4671 Central America 4672 General works 4673 Belize Costa Rica 4674 Guatemala 4674.5 Honduras 4675 Nicaragua 4676 Panama 4676.5 El Salvador 4677 West Indies. Caribbean Area 4678 General works 4679 Bahamas 4679.3 Cuba 4679.5 Puerto Rico Jamaica 4679.8 Haiti 4679.82 Dominican Republic. Santo Domingo 4679.84 Virgin Islands of the United States 4679.86 British West Indies. English-speaking Caribbean 4679.89 Barbados Leeward Islands 4680 General works 4680.15 Anguilla 4680.2 Antigua and Barbuda 4680.3 Montserrat 4680.4 Saint Kitts and Nevis 4680.7 Windward Islands General works 4681 Dominica 4681.3 Grenada 4681.35 Saint Lucia 4681.4 Saint Vincent and the Grenadines 4681.5 Trinidad and Tobago 4681.55 Netherlands Antilles. Dutch West Indies 4681.7 General works Aruba Bonaire Curaçao Saba Saint Eustatius Saint Martin French West Indies 517

HJ PUBLIC FINANCE HJ 4681.8 Revenue. Taxation. Internal revenue 4681.83 Income tax 4681.85 By region or country Other regions or countries 4683 Latin America 4684-4686 West Indies. Caribbean Area 4687-4688 French West Indies -- Continued 4689-4691 General works 4692-4694 Guadeloupe 4695 Martinique 4696 South America General works 4697 Argentina (Table H35) 4697.3 Bolivia (Table H35a) 4697.5 Brazil (Table H35) 4697.7 Chile (Table H35) 4698 Colombia 4701 Ecuador 4703 Guianas 4705 General works Guyana. British Guiana 4706.5 Suriname. Dutch Guiana 4706.75 French Guiana 4707-4708 Paraguay 4708.A9-Z Peru 4708.N5 Uruguay 4708.S3 Venezuela 4708.W3 Europe 4709 4712-4713 Including European Union countries discussed 4714 collectively 4714.5 4715 General works 4715.5 European Economic Community countries 4716-4718 Great Britain. England (Table H35a modified) 4718.5 4719-4720 By country, A-Z 4726.5 Northern Ireland Scotland Wales Ireland Austria (Table H35a) Czechoslovakia. Czech Republic Slovakia Hungary Liechtenstein France (Table H35) Monaco Germany (Table H35a) East Germany. Eastern Germany 518

HJ PUBLIC FINANCE HJ 4727 Revenue. Taxation. Internal revenue 4728-4730 Income tax 4731 By region or country Other regions or countries 4732 Europe -- Continued 4733 Greece 4735 Italy (Table H35) 4736.5 San Marino 4737-4738 Benelux countries. Low countries 4738.2 General works 4738.26 Belgium 4738.27 Netherlands 4738.28 Luxembourg 4738.3 Russia. Soviet Union. Former Soviet Republics 4738.7 Russia (Federation) Belarus 4738.72 Moldova 4738.75 Ukraine 4738.76 Finland 4738.78 Poland Baltic States 4738.8 General works 4739 Estonia 4741 Latvia 4742 Lithuania 4743 Scandinavia 4744-4745 General works 4746 Denmark 4747-4748 Iceland Norway 4748.5 Sweden 4748.7 Spain (Table H35a) 4749 Portugal 4750 Switzerland (Table H35a) 4750.5 Balkan States 4751 General works 4751.3 Albania 4751.5 Bulgaria 4752 Yugoslavia. Serbia Slovenia Croatia Bosnia and Hercegovina Macedonia (Republic) Romania 519

HJ PUBLIC FINANCE HJ 4760-4824 Revenue. Taxation. Internal revenue 4830 Income tax 4919 4930 By region or country -- Continued 4931.A-Z 4935.A-Z Other regions or countries (Table H2) 4936.A-Z (5001-5009) Add number in table to HJ4627 (5018) 5021 Under each: Apply Table HJ4760/1 for 2 number countries Table for income tax, by country (2 numbers) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) 2.A-Z By state, province, etc., A-Z Apply Table HJ4760/2 for 1 number countries Table for income tax, by country (1 number) .A1-.A4 Periodicals. Societies. Serials .A5-.Z6 General works .Z7 Special (not A-Z) .Z8A-.Z8Z By state, province, etc., A-Z Apply Table HJ4760/2a for 2 number regions Table for income tax, by region (2 numbers) 1.A1-.A4 Periodicals. Societies. Serials 1.A5-.Z6 General works 1.Z7 Special (not A-Z) Apply Table HJ4760/3 for 1 number regions Table for income tax, by region (1 number) .A1-.A4 Periodicals. Societies. Serials .A5-.Z6 General works .Z7 Special (not A-Z) Developing countries Capitation. Poll tax General works By region or country United States General works By region or state, A-Z Europe. By region or country, A-Z Other regions or countries, A-Z Internal revenue see HJ2240+ Internal Revenue Service see HJ2361 Public finance; KF6301+ Law Illicit distilling and taxation. Moonshining Indirect taxation 520

HJ PUBLIC FINANCE HJ 5250 Revenue. Taxation. Internal revenue 5255.A-Z Indirect taxation -- Continued General works 5309 By region or country, A-Z Administrative fees. User charges. License fees 5315 General works Revenue stamps. Stamp duties 5316 General works By region or country see HJ5321+ 5321.A1-.A5 Environmental impact charges 5321.A6-.Z5 General works 5321.Z7 By region or country see HJ5321+ 5321.Z73 By region or country 5321.Z75 United States 5323-5374 Periodicals. Societies. Serials General works 5375.A1-.A5 Revenue stamps. Stamp duties 5375.A6-.Z5 Environmental impact charges 5375.Z7 User charges 5375.Z73 States (Table H29) 5375.Z75 5376.A-Z Add state number in table to HJ5322 For cities see HJ9191+ 5376.5 5377 Canada Periodicals. Societies. Serials 5378 General works 5378.5 Revenue stamps. Stamp duties 5379 Environmental impact charges 5380 User charges 5381 By province, A-Z 5382 5383 Latin America 5384 General works Mexico (Table H36) 5384.5 Central America 5384.7 General works 5385 Belize (Table H36) 5386 Costa Rica (Table H36) 5387 Guatemala (Table H36) Honduras (Table H36) Nicaragua (Table H36) Panama (Table H36) El Salvador (Table H36) West Indies. Caribbean Area General works Bahamas (Table H36) Cuba (Table H36) Puerto Rico (Table H36) Haiti (Table H36) 521

HJ PUBLIC FINANCE HJ 5388 Revenue. Taxation. Internal revenue 5389 Administrative fees. User charges. License fees 5389.5 By region or country 5389.7 Latin America 5389.75 West Indies. Caribbean Area -- Continued Dominican Republic. Santo Domingo (Table H36) 5389.8 Virgin Islands of the United States (Table H36) 5390 Jamaica (Table H36) 5390.2 British West Indies. English-speaking Caribbean 5390.4 Barbados (Table H36) 5390.6 Leeward Islands General works 5390.7 Anguilla (Table H36) 5390.75 Antigua and Barbuda (Table H36) 5390.8 Montserrat (Table H36) 5390.83 Saint Kitts and Nevis (Table H36) 5390.85 Windward Islands 5391 General works Dominica (Table H36) 5391.15 Grenada (Table H36) 5391.2 Saint Lucia (Table H36) 5391.3 Saint Vincent and the Grenadines (Table H36) 5391.6 Trinidad and Tobago (Table H36) 5391.65 Netherlands Antilles. Dutch West Indies 5391.7 General works 5391.8 Aruba (Table H36) Bonaire (Table H36) 5392 Curaçao (Table H36) 5392.15 Saba (Table H36) 5392.3 Saint Eustatius (Table H36) Saint Martin (Table H36) 5393 French West Indies 5394 General works 5395 Guadeloupe (Table H36) 5396 Martinique (Table H36) 5397 South America 5398 General works 5399 Argentina (Table H36) Bolivia (Table H36) 5399.2 Brazil (Table H36) 5399.3 Chile (Table H36) 5399.5 Colombia (Table H36) Ecuador (Table H36) Guianas General works Guyana. British Guiana (Table H36) Suriname. Dutch Guiana (Table H36) 522

HJ PUBLIC FINANCE HJ 5399.7 Revenue. Taxation. Internal revenue 5400 Administrative fees. User charges. License fees 5401 By region or country 5402 Latin America 5403 South America Guianas -- Continued 5403.5 French Guiana (Table H36) 5403.55 Paraguay (Table H36) Peru (Table H36) 5403.57 Uruguay (Table H36) Venezuela (Table H36) 5404.A1-.A5 Europe 5404.A6-.Z5 5404.Z7 Including European Union countries discussed collectively 5404.Z73 5404.Z75 General works 5405.N5 European Economic Community countries (Table 5405.S3 5405.W3 H36a) 5406 Eastern Europe (Table H36a) Great Britain. England 5409.A1-.A5 5409.A6-.Z5 Periodicals. Societies. Serials 5409.Z7 General works 5409.Z73 Revenue stamps. Stamp duties 5409.Z75 Environmental impact charge taxes 5410.A-Z User charges 5411 Northern Ireland 5411.3 Scotland 5411.5 Wales 5411.7 Ireland (Table H36) Austria 5412.A1-.A5 Periodicals. Societies. Serials 5412.A6-.Z5 General works 5412.Z7 Revenue stamps. Stamp duties 5412.Z73 Environmental impact charges 5412.Z75 User charges 5413.A-Z By state, A-Z 5414 Hungary (Table H36) Liechtenstein (Table H36) Czechoslovakia. Czech Republic (Table H36) Slovakia (Table H36) France Periodicals. Societies. Serials General works Revenue stamps. Stamp duties Environmental impact charges User charges By region or state, A-Z Germany (Table H36) Including West Germany 523

HJ PUBLIC FINANCE HJ 5420.5 Revenue. Taxation. Internal revenue 5421 Administrative fees. User charges. License fees By region or country 5422.A1-.A5 Europe -- Continued 5422.A6-.Z5 East Germany. Eastern Germany (Table H36) 5422.Z7 Greece (Table H36) 5422.Z73 Italy 5422.Z75 Periodicals. Societies. Serials 5423.A-Z General works 5424 Revenue stamps. Stamp duties Environmental impact charges 5425 User charges 5426 By region or province, A-Z 5427 San Marino 5427.5 Benelux countries. Low countries 5428 General works 5429.2 Belgium (Table H36) 5429.26 Netherlands (Table H36) 5429.27 Luxembourg (Table H36) 5429.28 Russia. Soviet Union. Former Soviet republics 5429.3 Russia (Federation) (Table H36) 5429.7 Belarus (Table H36) Moldova (Table H36) 5429.75 Ukraine (Table H36) 5429.77 Finland (Table H36) 5429.8 Poland (Table H36) 5429.85 Baltic States General works 5429.95 Estonia (Table H36) 5430 Latvia (Table H36) 5431 Lithuania (Table H36) 5432 Scandinavia 5433 General works Denmark (Table H36) 5434.A1-.A5 Iceland (Table H36) 5434.A6-.Z5 Norway (Table H36) 5434.Z7 Sweden (Table H36) 5434.Z73 Spain 5434.Z75 Periodicals. Societies. Serials 5435.A-Z General works 5436 Revenue stamps. Stamp duties Environmental impact charges 5437.A1-.A5 User charges By region, province, or autonomous community, A-Z Portugal (Table H36) Switzerland Periodicals. Societies. Serials 524

HJ PUBLIC FINANCE HJ 5437.A6-.Z5 Revenue. Taxation. Internal revenue 5437.Z7 5437.Z73 Administrative fees. User charges. License fees 5437.Z75 5438.A-Z By region or country 5438.5 5439 Europe 5439.5 5440 Switzerland -- Continued 5440.3 5440.5 General works 5440.7 5441 Revenue stamps. Stamp duties 5444-5508 Environmental impact charges 5510 User charges By canton, A-Z Balkan States Albania (Table H36) Bulgaria (Table H36) Yugoslavia. Serbia (Table H36) Slovenia (Table H36) Bosnia and Hercegovina (Table H36) Croatia (Table H36) Macedonia (Republic) (Table H36) Romania (Table H36) Other regions or countries (Table H2) Add number in table to HJ5311 Under each: Apply Table HJ5444/1 for 2 number countries Table for administrative fees, by country (2 numbers) 1.A1-.A3 Periodicals. Societies. Serials 1.A5-Z General works 2.A-Z By state or province, A-Z Apply Table HJ5444/2 for 1 number countries Table for administrative fees, by country (1 number) .A1-.A3 Periodicals. Societies. Serials .A5-.Z6 General works .Z8A-.Z8Z By state or province, A-Z Apply Table HJ5444/2a for 2 number regions Table for administrative fees, by region (2 numbers) 1.A1-.A3 Periodicals. Societies. Serials 1.A5-Z General works Apply Table HJ5444/3 for 1 number regions Table for administrative fees, by region (1 number) .A1-.A3 Periodicals. Societies. Serials .A5-.Z6 General works Developing countries Corporate taxes, taxation of corporations see HD2753.A3+ Corporate income tax see HJ4638 525

HJ PUBLIC FINANCE HJ (5521-5529) Revenue. Taxation. Internal revenue -- Continued Other special taxes (5621-5632) 5703 For taxation of specific types of businesses and industries, see 5707.A-Z the business or industry 5709 5709.5.A-Z Other special taxes Excise tax 5711 5715.A-Z General works (5730-5731) By region or country, A-Z (5751-5764) Tax on electronic commerce. Bit tax General works 5771 By region or country, A-Z Sales tax. Spendings tax. Turnover tax. Value-added tax 5773 5774.A-Z For taxes on specific consumer goods, see the industry 5775.A-Z producing that good (5777-5797) General works 5801 By region or country, A-Z 5805 Subarrange each country by Table H73 5807.A-Z 5809 Excise tax 5811.A-Z 5813.A-Z see HJ5703+ 5815.A-Z 5817.A-Z Raw materials, manufactures 5819 5821 For taxation of specific raw materials or manufactures, see the 5823 material or product Luxuries. Luxury tax General works By region or country United States General works By region or state, A-Z Other regions or countries, A-Z Other articles of consumption For taxation of other items, see the article or product Inheritance and transfer taxes Cf. K4568 Law General works By region or country United States General works By region or state, A-Z Canada Latin America. By region or country, A-Z Including West Indies Europe. By region or country, A-Z Asia. By region or country, A-Z Africa. By region or country, A-Z Australia New Zealand Pacific Area. Pacific Ocean islands 526

HJ PUBLIC FINANCE HJ 5901 Revenue. Taxation. Internal revenue -- Continued Securities 5905 5907.A-Z Cf. HJ4631 Income from investments 5908.A-Z (5909-5923) General works By region or country (5951-5957) United States 6603 General works 6605 By region or state, A-Z (6607) 6609 Other regions or countries, A-Z 6615 Other countries 6617 6619 see HJ5908.A+ 6622.A1-.A57 Transportation taxes. Tolls see HE196.9+ 6622.A6-Z Road tolls. Toll roads 6623.A-Z 6640 see HE336.T64 6645 Customs administration 6647.A2 6647.A3-Z For protection and free trade policy see HF1701+ 6660 For tariff upon particular commodities see HF2651.A+ 6670 For protection and free trade policy see HF1701+ 6685 Cf. K4620+ Law 6690 Congresses Periodicals. Societies. Serials Terminology. Nomenclature. Classification see K4640.T48 General works Customs appraisal Cf. K4640.A66 Law Certificates of origin Smuggling Cf. K4624 Law By region or country United States Periodicals. Societies. Serials General works Individual ports, ports of entry, customhouses, A-Z Customhouses For individual customhouses see HJ6623.A+ Coast Guard. Revenue Cutter Service Cf. V437 Revenue Cutter Service schools Cf. VK1023.A2+ Lighthouse service General works Biography Collective Individual, A-Z Customhouse fees Customs appraisal Customhouse brokers Smuggling 527

HJ PUBLIC FINANCE HJ 6700 Customs administration 6731 By region or country United States -- Continued 6750 Corrupt practices 6751 Personnel management 6752.A-Z 6757 For biography see HJ6647.A2+ 6759.5 Canada Periodicals. Societies. Serials 6760 General works 6761 Individual ports, ports of entry, customhouses, A-Z 6762.A-Z Smuggling 6767 Latin America 6767.5 General works 6768-6769 Mexico Periodicals. Societies. Serials 6770 General works 6771.A1-.Z5 Individual ports, ports of entry, customhouses, A-Z 6771.Z7A-.Z7Z Smuggling 6774 Central America 6775 General works Belize 6780 Costa Rica 6781.A1-.Z5 Periodicals. Societies. Serials 6781.Z7A-.Z7Z General works 6784 Individual ports, ports of entry, customshouses, A-Z 6785 Smuggling Guatemala (Table H56) 6790 Honduras 6791.A1-.Z5 Periodicals. Societies. Serials 6791.Z7A-.Z7Z General works 6794 Individual ports, ports of entry, customhouses, A-Z 6795 Smuggling Nicaragua (Table H56) 6799.5 Panama 6799.7 Periodicals. Societies. Serials General works 6800 Individual ports, ports of entry, customhouses, A-Z 6801.A1-.Z5 Smuggling 6801.Z7A-.Z7Z El Salvador (Table H56) 6804 West Indies. Caribbean Area General works Bahamas (Table H56) Cuba Periodicals. Societies. Serials General works Individual ports, ports of entry, customhouses, A-Z Smuggling 528

HJ PUBLIC FINANCE HJ 6805 Customs administration 6810-6811 By region or country 6813-6814 Latin America 6815-6816 West Indies. Caribbean Area -- Continued 6817 Puerto Rico (Table H56) 6821-6822 Haiti (Table H55) (6823) Dominican Republic. Santo Domingo (Table H55) Virgin Islands of the United States (Table H55) 6824 British West Indies. English-speaking Caribbean Jamaica (Table H55) 6825 Bahamas 6825.3 6825.5 see HJ6799.7 6825.7 6825.8 Barbados (Table H56) Leeward Islands 6826 6826.2 General works 6826.4 Anguilla (Table H56) 6826.6 Antigua and Barbuda (Table H56) 6826.7 Montserrat (Table H56) 6827 Saint Kitts and Nevis (Table H56) Windward Islands 6833 General works 6834 Dominica (Table H56) 6834.3 Grenada (Table H56) 6834.5 Saint Lucia (Table H56) 6834.6 Saint Vincent and the Grenadines (Table H56) 6834.7 Trinidad and Tobago (Table H56) 6834.8 Netherlands Antilles. Dutch West Indies General works 6837 Aruba (Table H56) 6837.5 Bonaire (Table H56) 6838 Curaçao (Table H56) Saba (Table H56) 6839 Saint Eustatius (Table H56) Saint Martin (Table H56) 6840 French West Indies 6841.A1-.Z5 General works 6841.Z7A-.Z7Z Guadeloupe (Table H56) 6844 Martinique (Table H56) 6845 South America General works Argentina Periodicals. Societies. Serials General works Individual ports, ports of entry, customhouses, A-Z Smuggling Bolivia (Table H56) Brazil 529

HJ PUBLIC FINANCE HJ 6850 Customs administration 6851.A1-.Z5 By region or country 6851.Z7A-.Z7Z Latin America 6854 South America 6855 Brazil -- Continued Periodicals. Societies. Serials 6860 General works 6861.A1-.Z5 Individual ports, ports of entry, customhouses, A-Z 6861.Z7A-.Z7Z Smuggling 6864 Chile (Table H56) 6865 Colombia Periodicals. Societies. Serials 6869 General works 6869.3 Individual ports, ports of entry, customshouses, A-Z 6869.5 Smuggling 6869.7 Ecuador (Table H56) Guianas 6870 General works 6871.A1-.Z5 Guyana. British Guiana (Table H56) 6871.Z7A-.Z7Z Suriname. Dutch Guiana (Table H56) 6874 French Guiana (Table H56) 6875 Paraguay Periodicals. Societies. Serials 6880 General works 6881.A1-.Z5 Individual ports, ports of entry, customhouses, A-Z 6881.Z7A-.Z7Z Smuggling 6884 Peru (Table H56) 6885 Uruguay Periodicals. Societies. Serials 6889.5 General works 6889.55 Individual ports, ports of entry, customhouses, A-Z Smuggling 6890 Venezuela (Table H56) 6891 Europe 6892.A-Z 6897 Including European Union countries discussed collectively 6899 General works 6900 European Economic Community countries 6901.A1-.Z5 Great Britain. England 6901.Z7A-.Z7Z Periodicals. Societies. Serials General works Individual ports, ports of entry, customhouses, A-Z Smuggling Ireland (Table H56) Austria Periodicals. Societies. Serials General works Individual ports, ports of entry, customhouses, A-Z 530

HJ PUBLIC FINANCE HJ 6904 Customs administration 6905-6906 By region or country 6906.5 Europe 6908-6909 Austria -- Continued 6909.5 Smuggling Hungary (Table H55) 6910 Liechtenstein (Table H56) 6911 Czechoslovakia. Czech Republic (Table H55) 6912.A-Z Slovakia (Table H56) 6917 France 6917.5 Periodicals. Societies. Serials 6920-6921 General works Individual ports, ports of entry, customhouses, A-Z 6934 Smuggling 6935 Monaco (Table H56) Germany (Table H55) 6940 6941 Including West Germany 6942.A-Z 6947 East Germany. Eastern Germany 6949 Greece (Table H56) 6949.5 Italy 6954-6955 Periodicals. Societies. Serials 6957-6958 General works 6959 Individual ports, ports of entry, customhouses, A-Z Smuggling 6960 San Marino (Table H56) 6961 Malta (Table H56) 6967 Benelux countries. Low countries 6967.2 Belgium (Table H55) 6967.3 Netherlands (Table H55) 6967.5 Luxembourg (Table H56) 6967.7 Russia. Soviet Union. Former Soviet republics 6968 Periodicals. Societies. Serials 6969 General works Smuggling 6969.15 Russia (Federation) (Table H56) 6969.2 Belarus (Table H56) 6969.3 Moldova (Table H56) 6969.5 Ukraine (Table H56) Finland (Table H56) 6969.8 Poland (Table H56) Baltic States General works Estonia (Table H56) Latvia (Table H56) Lithuania (Table H56) Scandinavia General works 531

HJ PUBLIC FINANCE HJ 6970 Customs administration 6971.A1-.Z5 By region or country 6971.Z7A-.Z7Z Europe 6974 Scandinavia -- Continued 6975 Denmark 6976 Periodicals. Societies. Serials General works 6980 Individual ports, ports of entry, customhouses, A-Z 6981.A1-.Z5 Smuggling 6981.Z7A-.Z7Z Iceland (Table H56) 6984 Norway (Table H56) 6985 Sweden 6985.3 Periodicals. Societies. Serials 6995 General works Individual ports, ports of entry, customhouses, A-Z 7000 Smuggling 7001 Spain (Table H56) 7002.A-Z Andorra (Table H56) 7007 Portugal (Table H56) Switzerland 7008 Periodicals. Societies. Serials 7010-7011 General works 7012-7015 Individual ports, ports of entry, customhouses, A-Z 7016 Smuggling 7016.5 Balkan States 7017 Albania (Table H56) 7017.5 Bulgaria (Table H55) 7018-7019 Yugoslavia. Serbia (Table H54) Slovenia (Table H56) Bosnia and Hercegovina (Table H56) Croatia (Table H56) Macedonia (Republic) (Table H56) Romania (Table H55) 532

HJ PUBLIC FINANCE HJ 7030-7174.7 Customs administration 7390 7461 By region or country -- Continued 7537 7543 Other regions or countries (Table H9) 7550 Add number in table to HJ6754 Under each: Apply Table HJ7030/1 for 5 number countries Table for customs administration, by country (5 numbers) 1 Periodicals. Societies. Serials 2.A1-.Z6 General works 2.Z7A-.Z7Z Individual ports, ports of entry, customhouses, A-Z 5 Smuggling Apply Table HJ7030/2 for 1 number countries Table for customs administration, by country (1 number) .A1 Periodicals. Societies. Serials .A6 General works .A7-.Z4 Individual ports, ports of entry, customhouses, A-Z .Z5 Smuggling Apply Table HJ7030/3 for 5 number regions Table for customs administration, by region (5 numbers) 1 Periodicals. Societies. Serials 2.A1-.Z6 General works 5 Smuggling Apply Table HJ7030/4 for 1 number regions Table for customs administration, by region (1 number) .A1 Periodicals. Societies. Serials .A6 General works .Z5 Smuggling Developing countries Expenditures. Government spending For serials by country see HJ9+ For budget see HJ2004.2+ General works By region or country United States For serials see HJ10.4 General works Entitlement spending States collectively 533

HJ PUBLIC FINANCE HJ 7551-7654 Expenditures. Government spending 7663 By region or country 7664.A-Z United States -- Continued 7664.5 7665 By state (Table H29a) 7670 Add state number in table to HJ7550 7671 7672 Under each: 7674 7676 Apply Table HJ7551/1 for one-number states 7678 7680 Table for public expenditures, by 7682 state (United States) (1 number) 7684 7684.5 .A1-.A5 Periodicals. Societies. Serials 7685 7687 .A6-.Z General works 7689 7691 Other regions or countries 7693 7695 Canada 7695.5 7695.7 General works 7696 By province, A-Z 7696.15 7696.2 Latin America 7696.3 7696.35 General works 7696.5 Mexico 7696.55 Central America General works Belize Costa Rica Guatemala Honduras Nicaragua Panama El Salvador West Indies. Caribbean Area General works Bahamas Cuba Puerto Rico Haiti Dominican Republic. Santo Domingo Virgin Islands of the United States British West Indies. English-speaking Caribbean Jamaica Barbados Leeward Islands General works Anguilla Antigua and Barbuda Montserrat Saint Kitts and Nevis Windward Islands General works Dominica 534