LIST OF PAPERS CONTAINED IN THE VOLUME OF PRO CEEDINGS OF THE FIRST ANNUAL CONFERENCE ON STATE AND LOCAL TAXATION, HELD AT CO- (Papers marked * have been reprinted in pamphlet form.) A COUNCIL OF STATES. Dr. C. A. L. Reed, University of Cincinnati. * INTERSTATE COMITY IN TAXATION. Frederick N. Judson, Chairman Special Tax Commission, St. Louis, THE ECONOMIC AND STATISTICAL VALUE OF UNIFORM STATE LAWS ON THE L. G. Powers, Chief Statistician of Bureau of Census. * OUTLINE OF A MODEL SYSTEM OF STATE AND LOCAL TAXATION. Lawson Purdy, President of Department of Taxes and Assessments, New York City. * CONSTITUTIONAL LIMITATIONS AFFECTING TAXATION. Prof. Isidor Loeb, University of Missouri. UNIFORM PUBLIC ACCOUNTING. Joseph T. Tracy, Chief Deputy of the Ohio State Bureau of Uniform ACCOUNTING FOR THE PROCEEDS OF ALL COLLECTIONS OF TAXES AND Harry B. Henderson, State Examiner of Public Accounts, Wyoming. CENTRALIZED TAX ADMINISTRATION IN MINNESOTA AND WISCONSIN. Dr. Raymond V. Phelan, University of Minnesota. HOME RULE IN TAXATION. Solomon Wolff, Member Louisiana State Tax Commission. LIMITATIONS OF THE PURPOSES FOR WHICH TAXES MAY BE LEVIED. Prof. Isaac A. Loos, State University of Iowa. * METHODS OF ASSESSMENT AS APPLIED TO DIFFERENT CLASSES OF SUBJECTS. Prof. James E. Boyle, State University of North Dakota. HABITATION TAX. Prof. John B. Phillips, University of Colorado. THE UTAH MORTGAGE TAX. Prof. George Coray, University of Utah. THE RELATION OF FEDERAL TO STATE AND LOCAL TAXATION. * TAXATION OF INHERITANCES. Prof. Joseph H. Underwood, University of Montana. TAXATION OF INHERITANCES. Dr. Max West, Bureau of Corporations, Washington, D.C. *THE POSITION OF THE INHERITANCE TAX IN THE AMERICAN SYSTEM OF TAXATION. Prof. Charles J. Bullock, Harvard University. TAXATION OF INCOMES. Prof. Charles Lee Raper, University of North Carolina. * TAXATION OF THE PRODUCTS OF AGRIculture. N. J. Bachelder, Master National Grange. FOREST TAXATION. A. C. Shaw, U.S. Forest Service. RATING ON UNIMPROVED VALUES IN NEW ZEALAND. Prof. James Edward Le Rossignol, University of Denver, and William THE SINGLE TAX. C. B. Fillebrown, President of the Massachusetts Single Tax League. *THE TAXATION OF UNEARNED INCREMENTS. Prof. H. J. Davenport, University of Chicago. SOME GENERAL CONSIDERATIONS CONCERNING SOVEREIGNTY AND TAXATION. Prof. Lindley M. Keasbey, University of Texas. THE TAXATION OF INTANGIBLE ASSETS IN TEXAS. Prof. Samuel Peterson, University of Texas. MULTIPLE TAXATION AND TAXATION OF CREDITS. Prof. W. G. Langworthy Taylor, University of Nebraska. * TAXATION OF MONEY AND CREDITS. Frank G. Pierce, Secretary of the League of Iowa Municipalities. FARM MORTGAGES AND DOUBLE TAXATION IN VERMONT SITUATION AND REMEDY. Prof. Charles W. Mixter, University of Vermont. TAXATION OF CITY REAL ESTATE AND IMPROVEMENTS ON REAL ESTATE AS ILLUSTRATED IN NEW YORK CITY. Prof. John H. MacCracken, New York University. *THE TAXATION OF REAL ESTATE AND REAL ESTATE IMPROVEMENTS. F. A. Derthick, Master Ohio State Grange. * MUNICIPAL TAXATION OF INTANGIBLE WEALTH. Prof. Jacob H. Hollander, Johns Hopkins University. * REFORM IN MUNICIPAL TAXES. Prof. Charles Edward Merriam, University of Chicago. INCIDENCE OF TAXATION. A. C. Pleydell, Secretary of New York Tax Reform Association. THE BASIS OF ASSESSMENT IN TAXATION. Dean F. W. Blackmar, University of Kansas. BUSINESS AND PROFESSIONAL TAXES AS SOURCES OF REVENUE. TAX PROBLEMS IN MAINE. IN VIEW OF ADAM SMITH'S FIRST Prof. Robert J. Sprague, University of Maine. * GENERAL PROPERTY TAX AS A SOURCE OF STATE REVENUE. Prof. J. H. T. McPherson, University of Georgia. * SEPARATION OF STATE AND LOCAL REVENUES. Prof. Edwin R. A. Seligman, Columbia University. SEPARATION OF STATE AND LOCAL REVENUES AS A PROGRAM OF TAX REFORM. Prof. T. S. Adams, Wisconsin University. *A NEW METHOD OF RAISING STATE REVENUE. C. B. Kegley, Master State Grange, Washington. TAXATION BY THE STATE OF PENNSYLVANIA. Prof. Joseph A. Beck, Western University of Pennsylvania. TAXATION, THE UNIT RULE OF ASSESSMENT; A HOPE FOR THE FUTURE. William O. Matthews, Attorney of Ohio Tax League. * TAXATION OF LIFE AND FIRE INSURANCE CORPORATIONS. Prof. Solomon S. Huebner, University of Pennsylvania. * TAXATION OF COMPETITIVE INDUSTRIAL CORPORATIONS. Theodore Sutro, Chairman Committee on Taxation, American Bar *TAXATION OF PUBLIC SERVICE Corporations. * TAXATION OF PUBLIC SERVICE CORPORATIONS. Prof. Carl C. Plehn, University of California. SPECIAL FRANCHISE TAXATION IN NEW YORK. George S. Coleman, Assistant Corporation Counsel City of New York. * RELATION OF FRANCHISE TAXATION TO SERVICE RATES. Allen Ripley Foote, President National Tax Association. LIST OF PAPERS CONTAINED IN THE VOLUME OF PRO CEEDINGS OF THE SECOND ANNUAL CONFER- (Papers marked * have been reprinted in pamphlet form.) THE DIVISION BETWEEN STATE AND LOCAL TAXATION. Prof. Isaac A. Loos, School of Political Science, University of Iowa, *THE TAXATION OF TIMBER LANDS IN THE UNITED STATES. Fred Rogers Fairchild, Assistant Professor of Political Economy, Yale *TAXATION OF FOREST LANDS. A. C. Shaw, Principal Examiner, United States Forest Service. * FOREST TAXATION AND CONSERVATION AS PRACTICED IN CANADA. Dean B. E. Fernow, Faculty of Forestry, University of Toronto, Toronto, Ontario. (These three addresses, and the discussion of forest taxation, reprinted together.) *COOPERATION BETWEEN STATE AND LOCAL AUTHORITIES IN THE ASSESSMENT OF REAL ESTATE. Matthew B. Hammond, Professor of Economics, Ohio State University, *THE TAXATION OF INTANGIBLE PROPERTY. Charles J. Bullock, Professor of Economics, Harvard University, Cambridge, Massachusetts. * THE FARMERS AND THE GENERAL PROPERTY TAX. * F. A. Derthick, Master State Grange, Mantua, Ohio. TAXATION OF MONEY AND CREDITS. J. H. Easterday, Former Member State Tax Commission, Tacoma, CANADIAN METHODS OF TAXING CORPORATIONS. Prof. James Mavor, University of Toronto, Toronto, Ontario. INHERITANCE TAX LAWS. William H. Corbin, State Tax Commissioner, Hartford, Connecticut. THE TAXATION OF INHERITANCES. S. S. Huebner, Assistant Professor of Commerce and Insurance, University of Pennsylvania, Philadelphia, Pennsylvania. DISCUSSION OF INHERITANCE TAXATION. Joseph H. Underwood, Professor of Economics, University of Montana, THE IMPORTANCE OF PRECISION IN ASSESSMENTS. E. R. A. Seligman, Professor of Political Economy, Columbia University, New York. CITY REAL ESTATE ASSESSMENT. Lawson Purdy, President of Department of Taxes and Assessments, * PUBLICATION OF ASSESSMENT LISTS. James E. Boyle, Professor of Economics and Political Science, University of North Dakota, Grand Forks, North Dakota. BUSINESS ASSESSMENTS AS A SUBSTITUTE FOR PERSONAL PROPERTY TAX. James C. Forman, Assessment Commissioner, Toronto, Ontario. TAXATION SYSTEMS OF NORTHWEST CANADA. Theodore A. Hunt, City Solicitor, Winnipeg, Manitoba. TAX SYSTEM OF THE PROVINCE OF Alberta. John Perrie, Tax Commissioner, Edmonton, Alberta. TAXATION IN BRITISH COLUMBIA. John B. McKilligan, Provincial Surveyor of Taxes, Victoria, B.C. TAXATION OF LIFE ASSURANCE COMPANIES IN CANADA. T. Bradshaw, Managing Director, Imperial Life Assurance Co., Toronto, TAXATION OF LIFE INSURANCE IN THE UNITED STATES. Robert Lynn Cox, General Counsel and Manager, Association of Life THE TAXATION OF MINERAL RESOURCES IN CANADA. Prof. Oscar D. Skelton, Queens University, Kingston, Ontario. TAXATION OF COAL, OIL AND GAS. T. C. Townsend, Department of Taxation of the State of West Virginia, THE TAXATION OF MINERAL PROPERTIES. Frank L. McVey, Chairman of the Minnesota Tax Commission, St. Paul, TAXATION OF MINES IN UTAH AND NEVADA. J. J. Thomas, Secretary State Board of Equalization, Salt Lake City, Utah. THE TAX COMMISSION OF KANSAS. S. T. Howe, S. C. Crummer, and W. S. Glass, State Tax Commissioners, |