Transcript
  • 2

  • (1) ( ) (Katastikhon) (Capitastrum) (Catastrum) (Katastikhon) (Blondheim) (Note Book) or (Business Record) Katastiknon (Ilmoor D.) Kata , Stikhon (Katastikhon) (Capitastrum) (Catastrum) (Purdue) (J.G.McEntyre) (Head Tax Register) (Capitastrum) (Catastrum) (Calgary) (W.F.Teskey) (taxation theory), (flood control theory), (rule theory) 1.

  • (2) ( ) (), ()1), () () () () 6 20 (; ) () () () 32(1895) 3 26 ()( 53) 8 () 2 () 32(1895) 4 17 () 13 1 32(1895) 11 3 () () , 5 2 () 1(1898) 3 2(1908) 1 24 19 3 () ()( ) . (1912) . 1.

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    (1979) (1984) (1990) (2002) ,

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    J.L.G. Henssen(1974) S.R. Simpson(1976) J.G.Mc Entyre(1985) P.Dale(1988) , , (1981) , , , , ()

    NRC(1983) , FIG(1995)

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