confirmed from other sources of the Gospel history, that the genealogies seem to derive Jesus' descent from Joseph, that various expressions are used in the body of all the Gospels implying that He was born in the natural way, and that Paul and other New Testament writers know nothing of the matter, is variously urged. But there is nothing inconsistent with the accounts or the fact in other portions of the New Testament, and the peculiar nature of the subject demanded a degree of reticence upon it which would naturally lead to its late explanation, and to the silence of most of the New Testament, written when it was, upon this point. For an excellent discussion of the subject, consult Weiss, Life of Christ, book ii., ch. 11 (Eng. trans., Edinburgh, 1883).

By the miraculous conception God specially prepared the humanity of Jesus, and the natural conclusion is that it was prepared for a special purpose. Then, all through the Gospels Jesus is represented as having 'come' into the world. In the Gospel of John it is said that the Word, who was in the beginning with God and was God," "became flesh" (John i. 14), or man, and in Philippians (ii. 6-7) it is similarly said that Christ, "being in the form of God," emptied Himself and took "the form of man." The whole atmosphere of the New Testament is that in Christ we have a heavenly, an eternal, a divine, being come to earth for the salvation of man. And that there may be no doubt that such is the real meaning of the Bible (intimated in the Old Testament as well as declared in the New), the later

writers of the New Testament ascribe to Christ

the work of creation, that of preservation, and that of divine government of the world, designate Him as the goal toward whose glorification the world is tending, and teach that He will come in glory to be our judge, to close the history of this world, and to deliver up the kingdom again to the Trinity.

Thus the reality of the divine nature of Christ is set forth. But another point must be understood before the biblical doctrine is fully comprehended. This heavenly being, come to earth of His own act for the salvation of man, is the proper 'self,' the dominating and willing '1,' in the person of Christ. Thus Christ is not a man in whom God dwells, illuminating Him and fitting Him for the work of a prophet, but He is God Himself, acting variously for the instruction, enlightenment, and salvation of man.

At the same time, the human nature of Christ is real and entire. He was truly born, and lived as other men do. All this in perfect unity of consciousness, which was the consciousness of the divine Logos. The explanation of the union of these two natures in one person is the task of Christology (q.v.).

Consult: Gore, Incarnation of the Son of God (London, 1891); Ottley, Doctrine of the Incarnation (London, 1896); Simon. Reconciliation by Incarnation (Edinburgh, 1898); Dorner, History of the Development of the Doctrine of the Person of Christ (Eng. trans., Edinburgh, 186163); Eck, The Incarnation (London, 1902); Powell, Principle of the Incarnation (London, 1896); Orr, Christian View of God and the World as Centring in the Incarnation (Edinburgh, 1893); Dix. The Sacramental System Considered as an Extension of the Incarnation (London, 1893); Didon, Vie de Jésu (Paris, 1890; trans. Jesus Christ, New York, 1891); Touard,

The Christ the Son of God (trans., London, 1890); G. F. Baur, Die christliche Lehre von der Dreieinigkeit und Menschwerdung Gottes (Tübingen, 1841); Themasius, Christi Person und Werk (Erlangen, 1874); id., Dogmengeschichte (ib., 1874); Gess, Christi Person und Werk (Basel, 1870-87); Harnack, Dogmengeschichte (Freiburg, 1893). See CHRISTOLOGY.

IN'CAS. See PERUVIAN ARCHEOLOGY.
INCE-IN-MAKERFIELD,

insʼin-măk'èr

feld. A town in Lancashire, England, one mile east-southeast of Wigan (Map: England, D 3). It has railway-wagon works, iron-works, blastfurnaces, cotton-works, and extensive coal-mining. The town has owned its water-works since 1871. Population, in 1891, 19,250; in 1901, 21,270.

INCENDIARISM. See ARSON.

bôr'go (It., burning of the city). A fresco by INCENDIO DEL BORGO, ên-chan'dê-ō děl Raphael in the Vatican.

INCENSE (from OF., Fr. encens, Lat. incensum, incense, from incendere, to burn, from in, in + candere, to glow; connected with Gk. κałαpós, katharos, pure, Skt. scandra, candra, shining, noon, from scand, to be bright). A perfume the odor of which is evolved by burning. Its use in public worship prevailed in many ancient religions. The incense at present in use consists of some resinous base, such as gum olibanum, mingled with odoriferous gums, balsams, etc. There is no regular formula for it, almost every maker having his own peculiar recipe. The ingredients are usually olibanum, benzoin, styrax, and powdered cascarilla bark. These materials, well mingled, are so placed in the censer (q.v.) or thurible as to fall by sprinkling on hot charcoal, which immediately volatilizes them, and their odor is diffused through the edifice. Among the Jews the burning of incense was exclusively employed as an act of worship. In the Catholic Church, both of the West and of the East, incense is used in public worship, more particularly in connection with the eucharistic service, which is regarded as a sacrifice; but writers are not agreed as to the exact date at which such use was introduced. Saint Ambrose, in the Western Church (340397), alludes to incense in terms which suppose the practice of burning it to be an established one; and in later writers it is mentioned fa

miliarly as a part of ordinary public worship. It is used in the solemn (or high) mass, in the consecration of churches, in solemn consecrations of objects intended for use in public worship. and in the burial of the dead. În the reformed churches the use of incense was abandoned, but

in the last half-century it has been restored to some extent in the Anglican communion; and the 'Catholic Apostolic' (or Irvingite) Church (q.v.) has used it since its foundation.

INCEST (OF., Fr. inceste, from Lat. incestum, incest, neut. sg. of incestus, unchaste, from in-, not castus, chaste). Sexual intercourse between persons who are legally prohibited from marrying because of their affinity or consanguinity (q.v.). It is not a common-law offense, but in England is punishable in the ecclesiastical courts by excommunication and penance. is said to be the only form of immorality which, in the case of the laity, is still punished by the

It

INCH BALD, ELIZABETH SIMPSON (17531821). An English novelist and playwright, born at Stanningfield, near Bury Saint Edmund's, Suffolk. She educated herself, mostly by general reading. After vain attempts to engage herself as actress, both in Norfolk and in London, she married, in 1772, the actor Joseph Inchbald. Later in the same year she made her first appearance on the stage at Bristol in the role of Cordelia. With her husband she performed in the provincial towns till his death (1779), and continued to appear for ten years more. actress she had the advantage of great personal charm, but an impediment in speech prevented the highest success. Beginning to write for the stage as early as 1782, she produced about twenty comedies and farces, which were well reIceived at the London theatres. But of her lit

As an

erary work, only her two novels have survived: A Simple Story (1791), which, though ill-constructed, was one of the best novels since the death of Smollett; and Nature and Art (1796), which was also very popular. Mrs. Inchbald also edited three collections of plays: The British Theatre (25 vols., 1806-09); Modern Theatre (10 vols., 1809); and Farces (7 vols., 1809). She wrote her memoirs, but destroyed them. Consult: Scott's edition of her Novels with a memoir (London, 1880); Boaden, Memoir (ib., 1833); Elwood, Memoirs of the Literary Ladies of England (ib., 1842).

INCH'CAPE ROCK, or BELL ROCK. A dangerous reef in the North Sea, east of the Firth of Tay in Scotland. A bell attached to a buoy is said to have been placed here by an abbot of Aberbrothock to warn sailors. This bell was cut from its support by a pirate, who, on a subsequent voyage, was lost on the spot. The tradition is embodied in Southey's ballad "The Inchcape Rock." In 1810 a lighthouse was built with much difficulty on the reef.

INCH'COLM. A picturesque islet in the Firth of Forth, Scotland, separated from the Fife shore by Mortimer's Deep,' a channel about a mile wide (Map: Scotland, B 4). It is half a mile long, with a maximum width of one-third of a mile, and is noted for its monastic ruins, which exhibit traces of the twelfth-century Romanesque architecture, but are chiefly in the early pointed style of the thirteenth and fourteenth centuries. They consist of the remains of an abbey of Austin Canons regular, founded by Alexander I. in 1123, and include a vaulted oratory, and a chapter. house with groined roof and three elegant sedilia.

The Latin names of the islet are Emona and Insula Sancti Columbæ, the latter derived from Saint Colm or Columba (q.v.) of Iona, who dwelt here in the sixth century. As Saint Colm's Inch, it is mentioned in Shakespeare's Macbeth,

act i., scene 2. The monastery was frequently sacked by the English during the fourteenth, fifteenth, and sixteenth centuries. Consult Simpson, Emona and the Islands of the Forth (Edinburgh, 1861).

INCHKEITH, inch'kêth. A small fortified island of historic interest in the Firth of Forth, Scotland, nearly midway between Leith and Kinghorn (Map: Scotland, B 4). It has a lighthouse 220 feet above high water, visible 21 miles. INCHWORM, or MEASURING WORM. GEOMETRID MOTH.

See

INCIDENT (from Lat. incidere, to fall upon, from in, in cadere, to fall). In law, a right, privilege, or burden inseparably annexed to an Thus, rent reserved estate or tenure of lands. upon a lease for life or years is incident to the reversion, or estate of the landlord, and passes with the latter upon its assignment; and a right to distrain is incident to a rent charge and attends it into whosesoever hands it may come; and a court baron is incident to a manor (q.v.), which, indeed, cannot exist without such a court. In the same sense, the rights of inheritance and of free alienation are incidents of an estate in fee simple, and the right to take estovers (q.v.) is an incident of a tenancy for life or years, while dower and curtesy are among the incidents of

estates of inheritance.

More specifically, the term incident is employed in English law to describe a certain class of obligations attaching to the several forms of feudal tenure. Viewed from the standpoint of the lord of whom the lands were held, these were certain legally defined rights which inured to him by virtue of his superior or paramount title. They were due, as a matter of legal obligation, from all land held by such tenure, and not by virtue of any understanding or agreement-which fact distinguishes them from the services due from the tenant to the lord, which were entirely a matter of agreement.

The most important of these 'feudal incidents,' as they are termed, were aids, reliefs, and escheats, which were due from all secular tenures, and wardship and marriage, which were peculiar to the military tenures. These will be described under their appropriate titles. Though differing greatly in the kind and amount of the burden which they imposed upon the land, they had this in common, that they came to be regarded as the essential and distinguishing characteristics of the several forms of tenure to which they were appropriate. The military structure of the feudal system in England decayed rapidly after the Conquest, and the expression military tenure, or tenure in chivalry, was regarded not as tenure for which military service was in fact to be rendered, but tenure attended by the burdensome incidents of wardship and marriage; while socage determinate service, as one free from those intenure was not so much a tenure by a fixed and

cidents.

Most of the incidents of tenure were done away with by the famous statute which abolished military tenures (12 Chas. II., c. 14), and only the right of escheat remains to remind us of the feudal origin of our land law. See FEUDALISM; SOCAGE; TENURE; and the authorities there referred to.

INCIDENTALS (from incident, from Lat. incidere, to fall in, from in, in + cadere, to fall).

In music, the notes of a chord which are not absolutely essential to its harmonic completeness. Incidentals are thus opposed to essentials (q.v.). They are divided into two classes, consonant or strong incidentals, and dissonant or weak incidentals.

INCLEDON, in'k'l-don, CHARLES BENJAMIN (1763-1826). An English singer, born at Saint Keverne, Cornwall. He received his musical education in the choir of the Exeter Cathedral, to which he was admitted in 1771. A few years afterwards he entered the navy, and served until 1783. His professional career as a musician began when he appeared at the Southampton Theatre in the Castle of Andalusia. In 1817 he visited America, and sang the rôle of Hawthorn in Love in a Village, at the Park Theatre, in New York City. Soon after his return to England he left the stage, and from that time traveled in the provinces as a musical entertainer. His voice was best adapted to ballads, and it was in this kind of singing that he excelled. Three songs which contributed greatly to his popularity were "The Storm," "Black-Eyed Susan," and "Arethusa."

INCLINATION, MAGNETIC, or DIP. The angle made with the horizontal by the axis of a magnetic needle swinging freely in a vertical plane. The inclination of a magnetic needle varies at different places of the earth's surface, ranging from 90° at the magnetic poles to zero at the magnetic equator. The varying amount of magnetic inclination will be found indicated on the isoclinic charts accompanying the article MAGNETISM, TERRESTRIAL. This property of a magnetic needle was first discovered by Robert Norman in 1576, and an instrument was devised by him by which the amount could be measured. The phenomenon had previously been noticed by George Hartman, in Nuremberg, in 1544, but he was neither able to measure the amount of inclination accurately nor to explain the phenomenon. The amount of inclination is determined by the dipping needle (q.v.) and is measured when the magnetic needle is freely swinging in a vertical plane containing the meridian. If the plane of the needle is placed at right angles to the magnetic meridian, the axis needle will form an angle of 90° with the horizontal. The dip of the needle is subject to the same periodic variations as its declination (q.v.), but these changes play a far less important part. In order that an ordinary compass-needle may swing in a horizontal plane, it is customary in northern latitudes to make the southern end of the needle heavier; or the same effect may be secured by using a symmetrical needle which has been weighted with a small bit of brass on its southern half. See COMPASS; DECLINATION; DIP OF THE MAGNETIC NEEDLE; DIPPING NEEDLE; MAGNETISM; MAGNETISM, TERRESTRIAL.

INCLINED PLANE. A smooth plane inclined to the horizontal plane at any point on the earth's surface. Imagine a plane section through this inclined plane and the horizontal one, perpendicular to their line of intersection. Let the plane be supported by an upright; and let two bodies of masses m, and m„, joined by an inextensible string, be placed, as shown, one on the plane, and one hanging freely, the string passing over a pulley. If the bodies are in equilibrium, the forces on the body of mass m1,

Another method for solving this problem is to consider as before the two bodies in equilibrium, and to produce a small displacement; let the body whose mass is m, move up the plane a distance 1, and the body whose mass is m, move vertically down, owing to this, a distance 2. By the principle of energy m1gsin 0 x1 = m2gx2; but clined planes are still used daily for rolling up 12; hence, as before, m,gsine heavy weights. They were used by all ancient peoples for raising heavy stones for building purposes. The screw is nothing but an inclined plane rolled around a cylinder.

= m.g.

In

INCLOSED ARC LAMP. See ELECTRIC LIGHTING.

INCLOSURES OF COMMONS. At common law, the only method by which the right to inclose lands subject to common rights could be gained was by mutual agreement between all who had commonable privileges therein. It was a tedious and unsatisfactory method. Oftentimes some of the interested persons were subject to disabilities, in which event a special act of Parliament was required. The benefits of inclosure became evident centuries ago, and as early as the reign of Henry III. a general act of Parliament, known as the Statute of Merton, was passed, authorizing the 'inclosure and approvement' of commons of pasture, upon certain conditions. In the reign of Edward I. the Statute of Westminster the Second was passed in amendment and extension of the former act. Comparatively little progress was made under the laws in the partition of common lands. Not until 1801 was a general inclosure act passed. This has been followed by a large amount of legislation, all tending in the direction of facilitating the division of commons, their conversion into separate and independent land holdings, the inclosure of such holdings, and the improvement of those portions that are retained for the common use of towns or villages. Consult: Williams, Rights of Common (London, 1880); Scrutton, Commons and Common Fields (London, 1887).

IN CŒNA DOM'INI (Lat., at the Supper of the Lord). A celebrated Papal bull, so called because designed to be read in the Church on every Holy Thursday, the day on which the Lord's Supper was instituted. It is not, as other bulls. the work of a single pope, but with various ad

ditions and modifications, dates back to early times; some tracing it to Urban V., and others to Martin V., Clement V., and some to Boniface VIII. Its present form, however, it received from the popes Julius II., Paul III., and finally Urban VIII., in 1627, after which it continued for a century and a half to be published annually. Pius V., in 1568, decreed that it should be read every Holy Thursday until superseded. The contents of this bull have been a fertile subject of controversy. It may be briefly described as a summary of ecclesiastical censures, especially of those with which grievous violation of the faith of the Church, or of the rights of the Church or of the Roman see, are visited; excommunication being denounced against heresy, schism, sacrilege, usurpation of the rights of the Church or of the Pope, forcible and unlaw ful seizure of Church property, personal violence against ecclesiastics, unlawful interruption of the free intercourse of the faithful with Rome, etc. The bull, however, although mainly dealing with offenses against the Church, also denounced under similar censures other crimes, as piracy, plunder of shipwrecked goods, forgery, etc. This bull, being regarded by most of the sovereigns of Europe as an infringement of their rights, encountered in the seventeenth century the determined opposition of nearly all the courts, even the most Catholic; and at length, in 1770, Clement XIV. discontinued its publication, which has never since been renewed. Pius IX., on October 12, 1869, abrogated many of its cen

sures.

INCOMBUSTIBLE FABRICS. Much attention has been paid to the production of incombustible fabrics, and of solutions which may be applied to any fabrics to render them more or less fireproof. As typical of the first may be mentioned asbestos cloth when this fibre is used

either wholly or in part to form the fabric. Experiments have shown that many salts possess this power of rendering substances which were immersed in solution of them incombustible, but

at the same time some of these injure the fabric, spoil the color, or are so very expensive as to render their general use impossible. Two, however, viz. tungstate of soda and sulphate of ammonia, produce the best results without injuring the tissue or color of the fabric. The first of these acts physically by preventing contact with the air, and does not interfere with the process of ironing and starching; it is, therefore, preferable for goods requiring washing. For fabrics which are used without previous washing, sulphate of ammonia is preferable. Soluble glass is a high ly alkaline solution of minerals composing glass which is applied to textures, in theatres especially for curtains and scenery, to render them fireproof. Fire touching them melts the invisible minerals into a glaze which excludes air and prevents combustion. All these solutions, however, are likely to lose their efficiency if some time has elapsed since they were applied. See FIREPROOFING.

INCOME TAX. A tax upon the income of individuals. It may be levied directly upon the individuals receiving the income, or it may be collected from the income at its source in the form of a tax upon dividends, interest on bonds, etc. It may be uniform, taxing all incomes at a uniform rate, or progressive, increasing the rate

of taxation with the amount of income received by the individual. An income tax may differentiate between various forms of income, as, for example, between incomes from labor and incomes from property, or between permanent and temporary incomes. Differentiation may be attained either by levying a higher rate upon some forms of income than upon others, or by the imposition of a supplementary tax upon property or upon consumption which will in effect fall upon the incomes discriminated against.

In States which levy an income tax it is usually the practice to exempt small incomes, or that portion of the income necessary to mere independent existence or to the maintenance of the usual standard of life, and to levy the tax only upon the excess. The theory of such exemption is that the State should not take from the individual in the form of taxes what it will be obliged to return to him in the form of poor relief or otherwise.

In theory the income tax, more nearly than any other system, meets the requirements laid down in the most advanced canons of taxation. A man should be taxed according to his ability, or 'faculty'; and income is the best test of ability. A graduated tax on incomes is popularly defended on the ground that it may be employed to bring about a more equal distribution of wealth. In the latest financial theory, however, graduated taxation is justified on the ground that a man's ability to pay taxes increases more rapidly than his income. Differentiation of taxation is advocated on similar grounds. One who receives an income from permanent property is in a more favorable position than one who receives an equal income from labor, since the latter is compelled to make provision against unemployment, while the income of the former is quite at his disposal. It is, therefore, in accordance with the faculty test that incomes from property should pay a higher rate than incomes from labor.

In practice it is found to be difficult to determine directly the magnitude of a man's income. and England, where it is the policy of GovernThis is especially true in countries like America ment to interfere as little as possible in the business affairs of the individual. This difficulty is greatly reduced when the tax is levied, not directly upon the individual, but upon the source of the income. Under this system, corporations dends for the payment of the tax as well as a may be required to withhold a part of the divipart of the salary of employees. When the tax is levied at the source, however, it is difficult to graduate it so as to tax those who receive large incomes at a higher rate than those whose incomes are small.

It

The income tax was introduced in England as a purely fiscal expedient. The huge expenditure of the Napoleonic wars forced the adoption in 1799 of an income tax, which, with a short intermission, lasted till the close of the war. was again revived in 1842, and although in 1874 an attempt was made by Gladstone to secure the repeal of the tax, it has maintained its position to this day as an integral part of the British francial structure. The British income tax is levied on the source of the income, and does not attempt to provide for graduation or differentiation. It has proved to be a very productive tax; and by changing the rate the Government is enabled to increase or diminish its revenue so as

to cover exactly fiscal needs. In Italy the income tax was introduced by the law of 1864 (amended in 1877), and the fiscal needs of France after the Franco-Prussian War forced it also to adopt a national tax upon the income of corporations and associations. By a law of 1891 Prussia introduced a direct tax upon incomes. The tax was graduated, but at first made no provision for differentiation. In 1893 an auxiliary tax was levied upon property, thus establishing differentiation in effect. In 1893 Holland adopted an incometax law which provided both for graduation and differentiation. By this law corporations as well as individuals are subject to the tax; but the holders of corporate securities pay no additional income tax on the revenue from them. A similar law was introduced in New Zealand in 1893. Switzerland, Denmark, and Austria levy income taxes, as does also Australia.

During the War of 1812 an income tax was advocated for the Federal Government by Secretary Dallas, and in 1862 such a tax was actually adopted, and remained in force until 1872, despite the opposition of the propertied classes. No satisfactory machinery was established for its application. Individuals were required to submit estimates of their incomes, and as there was no means of verifying these estimates, the tax was paid only by those who were scrupulous enough to admit that their incomes exceeded the untaxed minimum. In spite of the great increase in national wealth, the receipts from the income tax declined from year to year. In 1894 the income tax was again introduced as a part of the Wilson Tariff Bill, and was carried largely by the Western and Southern members, despite violent opposition from the cities of the East. The tax, however, was declared unconstitutional (May 20, 1894) because, although a direct tax, it was not apportioned among the States according to population.

Income taxes have been imposed in several States (Massachusetts, Pennsylvania, Louisiana, Virginia, North Carolina, South Carolina), but in no case have they been rigidly enforced and just ly administered, and in no case have they been productive of large revenue. The Income Law of Massachusetts dates from colonial times, and exempts incomes under $2000, as well as income derived from property already taxed. See FINANCE; TAXATION.

INCOMMENSURABLE. See COMMENSURA

advise them as to questions of copyright, to assist them in making contracts with publishers, and in recovering money due under contracts. The society has also vigorously advocated amendments to the copyright law, and in 1899 sent its secretary, Mr. G. Herbert Thring, to Canada to bring about a settlement of the colonial copyright question. The official organ is the Author, which is published monthly from the society's office. Among its other publications are: Grievances of Authors; Literature and the Pension List; Copyright Law Reform; The Methods of Publication. The first president of the society was Lord Tennyson.

INCORPORATION. The act by which a corporation is formed; also, the body or legal person so formed, which is more usually called a corporation. This act consists in the incorporators (or persons of whom the corporation is initially to consist) fulfilling the conditions which are imposed by law as a condition precedent to the formation of the corporation, which may consist in accepting a charter (q.v.), or in complying with the conditions of enabling statutes, or, for some purposes, the performance of acts as if the persons constituted a corporation (a corporation de facto). The effect of the act of incorporation is to create the rights and liabilities which the law attaches to the form of corporation so created, so that future acts relating to the corporate body may affect that as legal entity instead of the individual by whom the corporation is represented. For a treatment of the various classes of corporations and the specific acts necessary to their creation, see CORPORATION; CHARTER; also consult the authorities there referred to.

INCORPOREAL (from Lat. incorporeus, bodiless, from in-, not + corporeus, bodily, from corpus, body). In the common-law classification of real property, that which is not accompanied by seisin or the right of possession. Present estates in land, such as freeholds and leaseholds in possession, are identified with the land itself, and are described as corporeal; that is, as something substantial and tangible; while corresponding interests not in possession, such as future estates and rights in the land of others, are regarded as being of an unsubstantial and intangible nature, and are accordingly described as incorporeal. The distinction has no scientific value, as the idea connoted by the terms 'property' and 'ownership' is always that of a legal right, and rights are always bodiless things, and are equally late to present or future enjoyment of land, and, immaterial and unsubstantial, whether they reindeed, whether they have to do with things or persons.

But the distinction is a convenient one, nevertheless, and has had an important influence on the development of property law.

In our legal system the classification of property as corporeal and incorporeal is confined to interests in land. Though future interests in chattels and such property as shares of stock, patent rights, and copyrights are sometimes described as incorporeal, and though such eminent legal authorities as Sir Matthew Hale and Blackstone apply the term corporeal to jewels and other personal chattels, the distinction is of no value or importance in the law of personal property. On the other hand, the usual limitation of the terms corporeal and incorporeal to hereditaments, i.e. to such interests as descend to the heir of the owner upon his death, is too narrow,