Solution Manual for South-Western Federal Taxation 2021: Corporations, Partnerships, Estates

Solution Manual for South-Western Federal

Taxation 2021: Corporations, Partnerships, Estates
and Trusts, 44th Edition, William A. Raabe, James
C. Young, Annette Nellen, William H. Hoffman Jr.
David M. Maloney
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CHAPTER
1

UNDERSTANDING AND WORKING WITH THE FEDERAL TAX

LAW SOLUTIONS TO PROBLEM MATERIALS

DISCUSSION QUESTIONS

1. (LO 1) When enacting tax legislation, Congress often is guided by the concept of revenue
neutrality so that any changes neither increase nor decrease the net revenues raised under the
prior rules. Revenue neutrality does not mean that any one taxpayer’s tax liability remains the
same. Since this liability depends on the circumstances involved, one taxpayer’s increased
tax liability could be another’s tax saving. Revenue-neutral tax reform does not reduce
deficits, but at least it does not aggravate the problem.
2. (LO 2) Economic, social, equity, and political factors play a significant role in the formulation
of tax laws. Furthermore, the Treasury Department, the IRS, and the courts have had impacts
on the evolution of tax laws. For example, control of the economy has been an important
economic consideration in passing a number of laws (e.g., rapid depreciation, changes in
tax rates). But ultimately the tax law is written by Congress.
3. (LO 2) The tax law encourages technological progress by allowing immediate (or
accelerated)
deductions and tax credits for research and development expenditures.
4. (LO 2) Saving leads to capital formation and thus makes funds available to finance home
construction and industrial expansion. For example, the tax laws provide incentives to
encourage savings by giving private retirement plans preferential treatment.
5. (LO 2)

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 a. Section 1244 allows ordinary loss treatment on the worthlessness of small
business corporation stock (discussed in Chapter 4). Since such stock normally would
be a capital asset, the operation of § 1244 converts a less desirable capital loss into a
more attractive ordinary loss. Such tax treatment was designed to aid small
businesses in raising needed
capital through the issuance of stock.
b. The S corporation election (see footnote 5 and a detailed discussion in Chapter 12)
allows the profits (or losses) of the corporation to flow through to its individual
shareholders (avoiding the corporate income tax). In addition, the qualified business
income deduction may apply to any flow-through profits (allowing a maximum
20% deduction to the shareholders). However, with the corporate tax rate being 21%
(and individual marginal tax rates potentially being higher), individuals need to compare
the benefits of avoiding the corporate tax rate with the taxes on any S corporation flow-
through profits.
6. (LO 2) Reasonable persons can, and often do, disagree about what is fair or unfair. In the tax
area, moreover, equity is generally tied to a particular taxpayer’s personal situation. For
example, one equity difference relates to how a business is organized (i.e., partnership versus
corporation). Two businesses may be equal in size, similarly situated, and competitors in the
production of goods or services, but they may not be comparably treated under the tax law
if one is a partnership and the other is a corporation. The corporation is subject to a separate
Federal income tax of 21%; the partnership is not. The tax law can and does make a distinction
between these business forms. Equity,

1-1

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1-2 2021 Corporationsand
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Working with the Federal Tax Law 1-3

then, is not what appears fair or unfair to any one taxpayer or group of taxpayers. Equity is,
instead, what the tax law recognizes.
7. (LO 2) This deduction can be explained by social considerations. The deduction shifts some
of the financial and administrative burden of socially desirable programs from the public (the
government) sector to the private (the citizens) sector.
8. (LO 2) Preferential treatment of private retirement plans encourages saving. Not
only are contributions to Keogh (H.R. 10) plans and certain Individual Retirement Accounts
(IRA) deductible, but income from these contributions accumulates on a tax-free basis.
9. (LO 2) The availability of percentage depletion on the extraction and sale of oil and gas and
specified mineral deposits and a write-off (rather than capitalization) of certain exploration
costs encourage the development of natural resources.
10. (LO 2) Favorable treatment of corporate reorganizations provides an economic benefit. By
allowing corporations to combine and split without adverse consequences, corporations are in
a position to reduce their taxes and possibly more effectively compete with other businesses
(both nationally and internationally).
11. (LO 2) Although the major objective of the Federal tax law is the raising of revenue,
other considerations explain many provisions. In particular, economic, social, equity, and
political factors play a significant role. Added to these factors is the impact the Treasury
Department, the Internal Revenue Service, and the courts have had and will continue to have
on the evolution of Federal tax law.
12. (LO 2) The deduction allowed for Federal income tax purposes for state and local income taxes
is not designed to neutralize the effect of multiple taxation on the same income. At most, this
deduction provides only partial relief. The $10,000 overall limitation on state and local taxes
also reduces the tax benefit of these taxes. Only allowing a full tax credit would achieve
complete neutrality.
a. With the standard deduction, a taxpayer is indirectly obtaining the benefit of a deduction
for any state or local income taxes he or she may have paid. The standard deduction is
in lieu of itemized deductions, which include any allowed deductions for state and local
income taxes.
b. If the taxpayer is in the 10% tax bracket, $1 of a deduction for state or local taxes
would save
$0.10 of Federal income tax liability. In the 32% tax bracket, the saving becomes
$0.32. The deduction approach (as opposed to the allowance of a credit) favors high-
bracket taxpayers.
13. (LO 2) Under the general rule, a transfer of a partnership’s assets to a new corporation could
result in a taxable gain. However, if certain conditions are met, § 351 postpones the recognition
of any gain (or loss) on the transfer of property by Heather to a controlled corporation (see
Example 4).
The wherewithal to pay concept recognizes the inequity of taxing a transaction when Heather
lacks the means with which to pay any tax. Besides, Heather’s economic position would not
change significantly should the transfer occur. Heather owned the assets before the transfer
and still would own the assets after a transfer to a controlled corporation. See Chapter 4
for a more detailed discussion of § 351.

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 Another random document
un-related content on Scribd:
The Project Gutenberg eBook of History of Zionism, 1600-
1918, Vol. 2 (of 2)
 This ebook is for the use of anyone anywhere in the United States and
most other parts of the world at no cost and with almost no restrictions
whatsoever. You may copy it, give it away or re-use it under the terms
of the Project Gutenberg License included with this ebook or online at
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will have to check the laws of the country where you are located
before using this eBook.

Title: History of Zionism, 1600-1918, Vol. 2 (of 2)

Author: Nahum Sokolow

Author of introduction, etc.: S. Pichon

Contributor: Israel Solomons

Release date: May 26, 2023 [eBook #70865]

Language: English

Original publication: United Kingdom: Longmans, Green and Co,

1919

Credits: Richard Hulse, Tony Browne, and the Online Distributed

Proofreading Team at https://www.pgdp.net (This file was
produced from images generously made available by The
Internet Archive)

*** START OF THE PROJECT GUTENBERG EBOOK HISTORY OF

ZIONISM, 1600-1918, VOL. 2 (OF 2) ***
 HISTORY OF ZIONISM
1600‒1918

Transcriber’s Notes
The cover image was provided by the transcriber and is placed in the public
domain.

Punctuation has been standardized.

The text may show quotations within quotations, all set off by similar quote
marks. The inner quotations have been changed to alternate quote marks for
improved readability.

This book was written in a period when many words had not become
standardized in their spelling. Words may have multiple spelling variations
or inconsistent hyphenation in the text. These have been left unchanged
unless indicated with a Transcriber’s Note.

Index references have not been checked for accuracy.

The symbol ‘‡’ indicates the description in parenthesis has been added to an
illustration. This may be needed if there is no caption or if the caption does
not describe the image adequately.

Footnotes are identified in the text with a superscript number and are shown
immediately below the paragraph in which they appear.

Transcriber’s Notes are used when making corrections to the text or to provide
additional information for the modern reader. These notes are identified by
♦♠♥♣ symbols in the text and are shown immediately below the paragraph
in which they appear.
 Baron E de R

BY

M. A M

From a photograph lent by the Author

 History of Zionism

1600‒1918
BY

NAHUM SOKOLOW
WITH AN INTRODUCTION BY

THE Rᵀ. HON. A. J. BALFOUR, M.P.

WITH NINETY PORTRAITS AND ILLUSTRATIONS

SELECTED AND ARRANGED BY ISRAEL SOLOMONS

IN TWO VOLUMES

VOL II.
WITH AN INTRODUCTION BY

M. STÉPHEN PICHON
MINISTER OF FOREIGN AFFAIRS FOR FRANCE

LONGMANS, GREEN AND CO.

 39 PATERNOSTER ROW, LONDON
FOURTH AVENUE & 30TH STREET, NEW YORK
BOMBAY, CALCUTTA AND MADRAS

1919

PREFATORY NOTE
T present volume contains the continuation and documentation of
Volume I.

After the conclusion of the historical review in its chronological order, it

was considered desirable to supplement a portion of the narrative by adding
further chapters, which will be found at the beginning of the present
volume. These chapters bring the historical narrative up to the outbreak of
the War in 1914.

The developments in the Zionist Movement during the War are dealt
with in a separate account, which is not claimed to be, in the proper sense of
the word, an historical study, but an account of recent activities up to the
Peace Conference.

The present volume also contains an introduction, written by the French

Ministre des Affaires Etrangères, M. Pichon, which arrived too late to be
included in the first volume, and a character sketch of the late Sir Mark
Sykes, whose death occurred while the present volume was in the press, to
whose memory a tribute is offered.

The appendices contain not only the text of documents referred to in the
body of the book, many of them hitherto unpublished, but also essays on
subjects related to the main purpose of the work—for instance, Jewish art,
and Hebrew literature—and notes of a bibliographical or critical character.

It is desired to point out that the nature of the subject with which this
work deals rendered it inevitable that it should to some extent assume an
encyclopædic rather than a narrative character. The innumerable sources
from which Zionism draws its being, the geographical dispersion of the
Jewish people, the many events and phenomena outside of the life of the
Jewish people which have had and still have their bearing on the
development of the Jewish National idea, give it inevitably the form that it
has assumed. The author is well aware that the History of Zionism as
narrated in these pages does not appear as altogether a symmetrical
structure. Some periods dealt with in the story are somewhat disjointed, and
as a necessary consequence the record of those periods reflects the same
character. A writer who cared more for the form than for the correctness of
the narrative would in such a case have recourse to his imagination in order
to fill in the blanks. The present author has not, however, done so. He has
attempted rather to let Zionism appear as it really was in the different
countries and epochs with which he has dealt. Where his narrative is
fragmentary events were fragmentary. In the earliest periods the different
elements of Zionism were sometimes completely detached from one
another. An exact description of these therefore takes necessarily an
encyclopædic character. But Zionism develops as a unity, and at the end it
will be found to offer to the reader a united picture.

The present book treats of the History of Zionism especially in England

and France, but it has been found both impossible and also undesirable to
exclude from the narrative all references to certain important events and
personalities of other countries. Zionism in England and France, however,
forms the main thesis of these volumes. Furthermore, this book is not only a
history of the Zionist efforts among the Jews, it also narrates the history of
similar efforts by non-Jews, in connexion with political events and literary
manifestations in the countries in which they worked. At the same time the
author has endeavoured as little as possible to cover ground that has already
been repeatedly traversed, his intention being rather to break new ground
and especially to bring to light hitherto unknown sources, old and forgotten
prints, unpublished manuscripts and archives. These he has used to
illustrate and document his narrative.

The plan which the author has followed falls under three headings:—

(I.) The special treatment of Zionism in England and France;

(II.) A particular consideration of the pro-Zionist efforts outside of

Jewry; and

(III.) The publication of previously unknown literary and archival

sources.

In accordance with this plan this history begins in the year 1600,
although the history of Zionism in reality opened much earlier, even
perhaps at the beginning of the Jewish history of the countries dealt with.

Material for a thorough treatment of the History of Zionism in other

countries, including many monographs and historical notices which remain
in the hands of the author, as well as further recent diplomatic and other
documents relating to the most recent development of Zionism and in
connexion with the Peace Conference of 1919, will be used as the basis of
further volumes.

Publication of an index to the work might well have been deferred until
these volumes had been completed, but the author thinks that he ought not
to delay one any longer. At the end of the present volume, therefore, the
reader will find a thorough index of persons and of subjects, for which Mr.
Jacob Mann, . ., is responsible and to whom he hereby tenders his thanks.

Finally, the author wishes to supplement the expression of thanks

addressed to those of his friends who are mentioned in the Preface to the
first volume of this work for the assistance they have rendered him in its
preparation, and to mention in particular the good services of Mr. Albert M.
Hyamson and M. André Spire.
P , June, 1919.
 INTRODUCTION
B M. STÉPHEN PICHON
MINISTER OF FOREIGN AFFAIRS FOR FRANCE

F aux traditions de son histoire, la France vient de montrer une

fois de plus, au prix du sang de tant de ses fils, comment elle entend les
devoirs que lui impose son rôle séculaire d’émancipatrice des opprimés.
Elle sort aujourd’hui victorieuse d’une lutte décisive, soutenue au nom du
Droit menacé par la brutalité d’un impérialisme sans scrupules. Champion
des grandes idées qu’il a, plus que tout autre, semées à travers le monde,
notre pays a puisé dans la conscience d’être un vivant symbôle de justice, la
force de terrasser son adversaire. Il a, du moins aujourd’hui, le droit de se
dire, non sans fierté, qu’il n’est plus au monde une race ou une nation qui
ne puisse faire entendre ses légitimes aspirations, et qui ne sache qu’en
France il y aura toujours un cœur pour les adopter.

Dans la paix comme dans la guerre, la France, étroitement unie à ses

Alliés, veut demeurer fidèle à sa parole. Elle a promis aux nationalités
naguère asservies de défendre leurs intérêts et de faire respecter leurs droits.
Elle ne reniera pas une promesse dont la réalisation, en inaugurant une ère
nouvelle de l’histoire du monde, justifiera les sacrifices consentis à la cause
commune. Elle ne laissera se commettre aucune injustice, d’où qu’elle
vienne, et qu’elle qu’en soit la victime. Elle ne saurait permettre, en
particulier, sans protester hautement, qu’une majorité ethnique ou
confessionnelle puisse désormais abuser impunément de sa force à l’égard
d’autres éléments voisins, plus faibles ou plus dispersés.

C’est dire l’écho que ne pourra manquer d’éveiller chez les Français la
voix éloquente du représentant le plus autorisé du Sionisme. Monsieur
Sokolow, mettant au service de son idéal, un talent qui n’en est plus à son
premier essai, s’attache à nous retracer l’histoire des doctrines au triomphe
desquelles il n’a cessé de consacrer le meilleur de ses forces. Sachant
combien il importe, aujourd’hui, de démontrer historiquement les origines
et les antécédents des idées que l’on professe, il a voulu nous exposer les
titres que possède le Sionisme à s’imposer à l’attention des Alliés, au
moment où ceux-ci procèdent à une reconstitution du monde entier.
Monsieur Sokolow, dont la foi dans le succès final de nos armes ne connut
jamais de défaillances, possède une foi au moins égale dans l’esprit de
justice qui préside à l’œuvre de la Conférence de la Paix. Les sympathies et
les concours précieux qu’il a su trouver chez nos amis Britanniques, et dont
Mr. Balfour lui renouvelle ici-même l’assurance la plus formelle, sont aux
protagonistes du Sionisme un sûr garant de l’accueil que la France réserve à
leur généreuse initiative.

Non seulement, en effet la race juive n’a cessé d’être, au cours des
siècles, persécutée, décimée, poursuivie sans trêve par une haine incapable
de désarmer; plus malheureuse encore que tant d’autres peuples opprimés,
qui ont pu conserver au moins un symbôle de leur grand passé, les Juifs
n’ont pu sauver ce dernier vestige. D’autres qu’eux mêmes sont devenus les
maîtres de la Judée. Dispersés à travers le monde, beaucoup aspirent
aujourd’hui plus que jamais à reprendre la chaîne brisée par tant de
conquérants successifs, de leurs traditions ethniques et religieuses: ils
pensent aussi qu’une telle restauration n’est possible qu’appuyée sur des
réalités, c’est à dire, en l’espèce, sur un foyer moral national reconstitué au
milieu des ruines de l’antique Judée. Qui donc, sans avoir perdu les plus
élémentaires sentiments d’humanité et de justice, pourrait refuser aux exilés
de revendiquer leur place, au même titre que les autres éléments indigènes,
dans cette Palestine où un contrôle collectif des Puissances européennes
assurera désormais à chacun le respect de ses droits les plus sacrés?

Entrée en guerre pour assurer la victoire définitive du Droit sur la force,

la France se félicite de l’appui que le Sionisme a rencontré chez elle et chez
ses Alliés. Une doctrine qui a pour elle, outre la justice, l’éloquence
d’avocats tels que M. Sokolow est assurée de succès. Je suis heureux de
l’occasion qui m’est offerte de réitérer les vœux que le Gouvernement de la
République n’a cessé de faire pour le triomphe final d’une cause qui rallie
tant de sympathies françaises.
 CONTENTS
PREFATORY NOTE

INTRODUCTION M. S P

CONTENTS V II.

ILLUSTRATIONS V II.

SIR MARK SYKES—A T

CHAPTER XLIX . F S F
C
Chovevé Zion and Zionists in England—Louis Loewe—Nathan Marcus Adler
—Albert Löwy—Abraham Benisch—The Rev. M. J. Raphall—Dr. M. Gaster
—Rabbi Samuel Mohilewer—English representation at the Second and Third
Congresses—The Fourth Congress in London.

CHAPTER XLIX . T D H
England and Zionism—Sir B. Arnold in the Spectator—Cardinal Vaughan—
Lord Rosebery—The death of Herzl—David Wolffsohn—Prof. Otto Warburg
—Zionism in the smaller states.

CHAPTER XLIX . T P
The year 1906—Pogroms—Emigration—Conder and his activities—An
Emigration Conference—The Eighth Congress—The question of the
Headquarters.

CHAPTER XLIX . T D W
 1910‒14—The Tenth and Eleventh Congresses—Death of Wolffsohn.

CHAPTER XLIX . O E W
Baron Edmond de Rothschild in Palestine—Sir John Gray Hill—Professor S.
Schechter—South African Statesmen—A Canadian Statesman—Christian
religious literature again.

ZIONISM DURING THE WAR, 1914‒1918—

⭘ General Survey
⭘ Zionist Propaganda in Wartime
⭘ Conferences
⭘ The Jewish National Fund
⭘ Zionism and Jewish Relief Work
⭘ The Russian Revolution
⭘ Political Activities in England and the Allied Countries
⭘ Conference of English Zionist Federation in 1917
⭘ Zionism and Public Opinion in England
⭘ Co-ordination of Zionists’ Reports
⭘ The British Declaration and its Reception
⭘ London Opera House Demonstration
⭘ Manifesto to the Jewish People
⭘ Declarations of the Entente Governments

APPENDICES—

I. The Prophets and the Idea of a National

Restoration
II. Rev. Paul Knell: Israel and England Paralleled
III. Matthew Arnold on Righteousness in the Old
Testament
IV. “Esperança de Israel,” by Manasseh Ben-Israel
 V. “Spes Israelis,” by Manasseh Ben-Israel
VI. “Hope of Israel—Ten Tribes ... in America—
‫—מקוה ישראל‬De Hoop Van Israel,” by
Manasseh Ben-Israel
VII. The Humble Addresses of Manasseh Ben-Israel
VIII. “Vindiciæ Judæorum,” by Manasseh Ben-Israel
IX. Enseña A Pecadores
X. “De Termino Vitæ—of the Term of Life,” by
Manasseh Ben-Israel
XI. “‫—נשמת חיים‬De Immortalitate Animæ,” by
Manasseh Ben-Israel
XII. “Rights of the Kingdom,” by John Sadler
XIII. “Nova Solyma,” edited by the Rev. Walter
Begley
XIV. “Præadamitæ—Men before Adam,” by Isaac de
La Peyrère
XV. Isaac Vossius
XVI. “Doomes-Day”
XVII. “Restauration of All Israel And Judah”
XVIII. “Apology for the Honorable Nation of the Jews
—Apologia por la Noble Nacion de los Ivdios
—Verantwoordinge voor de edele Volcken der
Jooden,” by Edward Nicholas
XIX. “A Word for the Armie,” by Hugh Peters
XX. Isaac da Fonseca Aboab
XXI. Dr. Abraham Zacutus Lusitanus
XXII. Jacob Judah Aryeh de Leon
XXIII. Thesouro Dos Dinim
XXIV. “Rettung der Juden,” by Manasseh Ben-Israel
XXV. Newes from Rome
XXVI. “The World’s Great Restauration,” by Sir Henry
Finch
 XXVII. “The World’s Great Restauration”—continued
XXVIII. Philip Ferdinandus
XXIX. Petition of the Jewes Johanna and Ebenezer
Cart(en) (w)right
XXX. “The Messiah Already Come,” by John Harrison
XXXI. “Discourse of Mr. John Dury to Mr. Thorowgood
—Jewes in America,” by Tho. Thorowgood
—“Americans no Jews,” by Hamon l’Estrange
XXXII. “Whether it be Lawful to Admit Jews into a
Christian Commonwealth,” by John Dury
XXXIII. “Life and Death of Henry Jessey”
XXXIV. “The Glory of Jehudah and Israel—De
Heerlichkeydt ... van Jehuda en Israel,” by
Henry Jesse
XXXV. Of the Late Proceeds at White-Hall, concerning
the Jews (Henry Jesse)
XXXVI. Bishop Thomas Newton and the Restoration of
Israel
XXXVII. “A Call to the Christians and the Hebrews”
XXXVIII. The Centenary of the British and Foreign Bible
Society
XXXIX. Lord Kitchener and the Palestine Exploration
Fund
XL. Bonaparte’s Call to the Jews
XLI. Letter addressed by a Jew to his Co-religionists
in 1798
XLII. “Transactions of the Parisian Sanhedrim,” by
Diogene Tama
XLIII. “Signs of the Times”—“A Word in
Season”—“Commotions since French
Revolution”—“History of
Christianity”—“The German
Empire”—“Fulfilment of Prophecy,” by Rev.
James Bicheno
 XLIV. “Restoration of the Jews”—“Friendly Address to
the Jews,” by the Rev. James Bicheno
—“Letter to Mr. Bicheno,” by David Levi
XLV. “Attempt to Remove Prejudices Concerning the
Jewish Nation,” by Thomas Witherby
XLVI. “Observations on Mr. Bicheno’s Book,” by
Thomas Witherby
XLVII. “Letters to the Jews,” by Joseph Priestley
XLVIII. “An Address to the Jews on the Present State of
the World,” by Joseph Priestley
XLIX. “Letters to Dr. Priestley,” by David Levi
L. “A Famous Passover Melody,” by the Rev. F. L.
Cohen
LI. “Reminiscences of Lord Byron ... Poetry, etc., of
Lady Caroline Lamb,” by Isaac Nathan
LII. “Selection of Hebrew Melodies,” by John
Braham and Isaac Nathan
LIII. Earl of Shaftesbury’s Zionist Memorandum—
Scheme for the Colonisation of Palestine
LIV. Restoration of the Jews
LV. Another Zionist Memorandum—Restoration of
the Jews
LVI. Extracts from Autograph and other Letters
between Sir Moses Montefiore and Dr. N. M.
Adler
LVII. The Final Exodus
LVIII. Disraeli and the Purchase of the Suez Canal
Shares
LIX. Cyprus and Palestine
LX. Disraeli and Heine
LXI. Disraeli’s Defence of the Jews
LXII. A Hebrew Address to Queen Victoria (1849)
LXIII. An Appeal by Ernest Laharanne (1860)
 LXIV. Statistics of the Holy Land
LXV. An Open Letter of Rabbi Chayyim Zebi
Sneersohn of Jerusalem (1863)
LXVI. The Tragedy of a Minority, as seen by an English
Jewish Publicist (1863)
LXVII. London Hebrew Society for the Colonization of
the Holy Land
LXVIII. An Open Letter of Henri Dunant (1866)
LXIX. An Appeal of Rabbi Elias Gutmacher and Rabbi
Hirsch Kalischer to the Jews of England
(1867)
LXX. Alexandre Dumas (fils) and Zionism
LXXI. Appeal of Dunant’s Association for the
Colonisation of Palestine (1867)
LXXII. Edward Cazalet’s Zionist Views
LXXIII. A Collection of Opinions of English Christian
Authorities on the Colonization of Palestine
LXXIV. Petition to the Sultan
LXXV. (1) Chovevé Zion and Zionist Workers
○ (2) Modern Hebrew Literature
LXXVI. Note upon the Alliance Israélite Universelle and
the Anglo-Jewish Association
LXXVII. An Appeal of the Berlin Kadima
LXXVIII. The Jewish Colonies in Palestine
LXXIX. The Manifesto of the Bilu (1882)
LXXX. Zionism and Jewish Art
LXXXI. Progress of Zionism in the West since 1897
LXXXII. The Institutions of Zionism
LXXXIII. David Wolffsohn’s Autobiography
LXXXIV. Some English Press Comments on the London
Zionist Congress (1900)
LXXXV. Colonel Conder on the Value of the Jewish
 National Movement (1903)
LXXXVI. Lord Gwydyr on Zionism and the Arabs
LXXXVII. Consular Reports
LXXXVIII. “Advent of the Millennium” (Moore)
LXXXIX. Crémieux’s Circular to the Jews in Western
Europe
XC. “The Banner of the Jews” (Emma Lazarus)
XCI. “The Advanced Guard”

ADDENDA

CORRIGENDA

CATALOGUE OF THE ILLUSTRATIONS

BOOKS CONSULTED

INDEX

ILLUSTRATIONS TO
VOL. II.
○B E R

○L .-C .S M S ,B ., M.P.

○R .H .A J. B , M.P.

○G .S E H. H. A
○ M. S. J. M. P

○ M. J C

○ H.E. P B

○ H.E. B S S

○ M. A. F. J. R

○ M. G. E. B. C

○P T W W

○R .H .D L G , M.P.

○L F S H U ,
J

○N R .

○T K C , 5644 = 1884