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Phillips, Ulrich Bonnell, 1877-1934

"American Negro Slavery A Survey of the Supply, Employment and Control of Negro Labor as Determined by the Plantation Regime"

The contributions of both Loria and Gibson will be used
below. The economic bearings of the institution in history still await
satisfactory analysis.
[Footnote 21: J.S. Nicholson, _Principles of Political Economy_ (New York,
1898), I, 221, 391.]
[Footnote 22: William Smart, _The Distribution of Income_ (London, 1899),
pp. 296, 297.]
[Footnote 23: Achille Loria, _La Costitutione Economica Odierna_ (Turin,
1899), chap. 6, part 2.]
[Footnote 24: Arthur H. Gibson, _Human Economics_ (London, 1909).]


CHAPTER XIX
BUS

An expert accountant has well defined the property of a master in his slave
as an annuity extending throughout the slave's working life and amounting
to the annual surplus which the labor of the slave produced over and above
the cost of his maintenance.[1] Before any profit accrued to the master
in any year, however, various deductions had to be subtracted from this
surplus. These included interest on the slave's cost, regardless of
whether he had been reared by his owner or had been bought for a price;
amortization of the capital investment; insurance against the slave's
premature death or disability and against his escape from service;
insurance also for his support when incapacitated whether by illness,
accident or old age; taxes; and wages of superintendence.


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