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an old book with writing on it sitting on a tablean old book sitting on top of a table next to a white wallan old book with a black and white title on it
Maître Paul PASTAUD

593 - MENIER (Émile-Justin). Theory and Application of the Tax on …
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Estimate €50 - €60
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Description
MENIER (Émile-Justin). Theory and Application of the Tax on Capital. Paris: Plon et Cie, Guillaumin et Cie, 1874. In-8, half-havana calfskin, ribbed spine, red and green author’s and title labels (contemporary binding). Spine darkened, fore-edges split. Tear on the first two leaves, restored. Foxing. Bibliothèque de la Réforme fiscale et économique. Émile-Justin Menier (1826–1881), son of the founder of the Menier chocolate factory, transformed the family business into one of Europe’s leading chocolate manufacturers, increasing its output from 400 to 2,400 tonnes in less than ten years, earning him the nickname ‘the Cocoa Baron’. Keen to control the supply chain, he acquired large cocoa plantations in Nicaragua. A socially-minded industrialist, mayor of Noisiel and Member of Parliament, he established a workers’ housing estate as well as a secular, free and compulsory school for his employees’ children. He also published several economic essays, notably *L’Impôt sur le capital* (1872), *La Réforme fiscale* (1872) and *L’Avenir économique* (1878), in which he advocated a far-reaching reform of the French tax system. Ex-libris J.M.
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About the sale MONTIGNAC – 31st BOOK SALE – Day 2 of 4 – Nos. 550 to 1084
Auction location
Auction time 08/20/2026 at 11:00 AM
Pictures credits: Contact the Auction House
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