The book "Die Rechtsgrundsatze des Koniglich Preussischen Oberverwaltungsgerichts Erganzungsband 1912-1914 zum Band 3 Steuersachen" is a legal text that provides an in-depth analysis of the principles of law governing taxation in the context of the German Empire during World War I. The book is divided into three volumes, each of which focuses on a specific aspect of taxation, including the rights of individuals, the role of the state, and the relationship between taxation and the economy. The first volume, titled "Allgemeine Teil explores the general principles of tax law, including the concept of tax sovereignty, the role of the state in taxation, and the rights of individuals. It also discusses the various types of taxes, such as income tax, property tax, and customs duties, and their respective applications. The second volume, titled "Specielle Teil delves deeper into the specific tax laws and regulations of the time, including the taxation of real estate, businesses, and other forms of wealth. It also examines the legal challenges faced by the German Empire during wartime, such as the need to finance military efforts while maintaining economic stability. The third volume, titled "Schlussende Teil concludes the discussion with a comprehensive overview of the tax system in the German Empire during World War I. It covers topics such as tax evasion, tax fraud, and the role of the judiciary in taxation.

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