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WORK AND PROBLEMS OF Tax COMMISSIONS.

E. E. Woodbury, Chairman State Board of Tax Commissioners, Albany,

New York,

* THE TAXATION OF PUBLIC SERVICE CORPORATIONS.

Milo R. Maltbie, Public Service Commissioner for New York, First

District.

*

* THE GROWTH OF STATE AND LOCAL EXPENDITURES.

Prof. W. F. Gephart, Ohio State University, Columbus, Ohio. PROBLEMS OF LOCAL ADMINISTRATION.

Oscar Leser, Judge of Appeal Tax Court, Baltimore, Maryland. DOUBLE AND MULTIPLE TAXATION.

Theodore Sutro, Chairman Committee on Taxation, American Bar

Association, New York, N.Y. HISTORY OF CONSTITUTIONAL PROVISIONS RELATING TO TAXATION.

Robert A. Campbell, University of Wisconsin, Madison, Wisconsin.

LIST OF PAPERS CONTAINED IN THE VOLUME OF PRO

CEEDINGS OF THE THIRD ANNUAL CONFERENCE
OF STATE AND LOCAL TAXATION, HELD AT LOUIS-
VILLE, KENTUCKY, SEPTEMBER 21-24, 1909.

(Papers marked * have been reprinted in pamphlet form.)

TAXATION AND THE PUBLIC WELFARE.

James H. Dillard, President Jeanes Foundation, New Orleans, Louisiana.

TAXATION IN THE SOUTHERN STATES.

Charles Murphey Candler, Member State Railroad Commission, Atlanta,

Georgia. OBSTRUCTIONS IN STATE CONSTITUTIONS TO IMPROVEMENTS IN Tax LAWS. William A. Robinson, Member Tax Revision Commission, Louisville,

Kentucky. *A CLASSIFIED PROPERTY Tax.

Charles J. Bullock, Professor of Economics, Harvard University, Cam

bridge, Massachusetts. The TAXATION OF INSURANCE.

James W. Noel, Indianapolis, Indiana. TAXATION OF LEVEL PREMIUM LIFE INSURANCE.

Joseph A. De Boer, President National Life Insurance Co., Montpelier,

Vermont.
THE Tax BURDENS ON LIFE INSURANCE POLICY HOLDERS.

Frederick L. Hoffman, Statistician, The Prudential Insurance Co.,

Newark, New Jersey. PUBLIC RELATIONS AND TAXATION OF PUBLIC SERVICE CORPORATIONS.

W. H. Gardiner, New York City. * TAXATION OF TELEPHONE COMPANIES IN THE STATE OF NEW YORK.

Hugh Taylor, Federal Telephone and Telegraph Co., Buffalo, New York. THE POWER OF TAXATION SHOULD BE REGULATED.

Allen Ripley Foote, President International Tax Association, Columbus,
Ohio.

THE RELATIONS OF STATE AND FEDERAL FINANCE.

E. R. A. Seligman, Professor of Political Economy, Columbia Uni

versity, New York. CHANGES IN FEDERAL TAXATION.

Lawson Purdy, President Department of Taxes and Assessments, City

of New York.

UNIFORMITY IN MUNICIPAL ACCOUNTS.

Duncan MacInness, Certified Public Accountant, Department of Finance,

City of New York.

THE LICENSE Tax SYSTEM IN LOUISIANA.

W. 0. Hart, Member Louisiana Special Tax Commission, New Orleans,

Louisiana.

TAXATION OF MERCANTILE AND MANUFACTURING CORPORATIONS.

William George Bruce, Secretary Merchants and Manufacturers Associ

ation, Milwaukee, Wisconsin.] TAXATION OF MERCANTILE AND MANUFACTURING CORPORATIONS.

William H. Corbin, State Tax Commissioner, Hartford, Connecticut.

* UNIFORM LISTING OF REAL ESTATE.

L. G. Powers, Chief Statistician, Bureau of the Census, Washington, D.C. ASSESSORS AND ASSESSMENTS.

Thomas A. Parish, State Tax Commissioner, Seattle, Washington. STATE SUPERVISION OF ASSESSMENTS.

T. C. Townsend, State Tax Commissioner, Charleston, West Virginia. FOREST TaxatION UNDER THE DIRECT STATE Tax in MAINE.

Clement F. Robinson, Clerk Special Tax Commission of 1907-1908,

Portland, Maine.

INDEX

[Tabulations of laws are not indexed to the various States, but are grouped
under Tables. Names of Delegates, pp. 16–20; Officers, pp. 5, 28; Resolu-
tions Committee, p. 24, are not indexed.)

Accounting, uniform, 176.

Assessors, appointment, 106, 375, 378.
Adams, Professor Henry C., method need assistance, 348.
of valuing railroads, 236.

Ohio meeting, 205.
Adams, Professor T. S., The Income power of removing, 360, 362, 370.

Tax as a Substitute for the Prop- State boards, 314.
erty Tax on certain forms of Per- Automobiles, 269, 272.
sonalty in the State of Wisconsin,
87.

Bacon, Edgar B., tax limit law, 226.
income tax discussion, 124, 132. valuation of railroads, 255.
inheritance tax, 403.

Baltimore, assessment methods, 378.
resolutions report, 410.

three-mill tax, 135.
Addresses of welcome, 31.

Bank share assessment, 391-401.
Addresses read, list of, 14.

Alabama, 392.
Administration of tax laws, 107.

Colorado, 396.
program next year, 405.

Connecticut, 391.
resolution to investigate, 25.

Iowa, 398.
session of officials, 357-406.

Kansas, 396.
Alabama, bank shares, 392.

Maryland, 397.
Anderson, B. M., real estate, 353.

New Jersey, 393.
Appreciation of Conferences, 413, 416. New York, 396.
Assessment of real estate,

Vermont, 400.
annual needed, 180, 203.

Bank taxes, committee on, 12.
buildings, 319, 345.

Bennion, Harden, inheritance tax, 401.
city lots, 320.

railroad valuation, 256.
committee report, 313.

Bliss, Z. W., chairman, 277, 407.
contracts opposed, 208.

response to address of welcome, 45.
decennial, 193.

Bonds, specific tax, 269.
discussions, 341-391.

Bowers, E. H., response

to wel-
expert appraisals, 386.

come, 41.
farm land, 318.

Boyle, Professor J. E., report to gov-
full value, 185.

ernor, 413.
legal standards, 169, 177, 194. Brindley, Professor John E., The Prob-
maps, 316, 322, 328, 332, 345.

lem of Tax Reform in Iowa, 141.
methods, Iowa, 142.

Buildings, assessment, 319.
methods, various States, 357-376. Bullock, Professor Charles J., The Gen-
orchards, 318, 320, 352.

eral Property Tax in Switzerland,
publication, 195.

53.
rolls, 329, 336.

classification of real estate, 347.
rules, 206, 411.

classified property tax, 137.
separate, land and building, 275, 345. income tax discussion, 127, 132.
supervision, 107, 357.

inheritance tax committee, 287.
table, general conditions, 324.

resolutions committee report, 409.
terms, 315.

Bumby, Joseph, report to governor,
true considerations, 383.

413.
(See also Corporations; Equaliza- Business income tax, 98.
tion; Railroads; Valuation.) taxes, 90, 91.

Byrd, R. E., personal property, 179, 180. Corporations, public service, ad vulorem
real estate classification, 352.

system, 233, 245.

assessment methods, 148, 231, 259.
Census, committee on, 12.

assessment terminology, 315.
Classification of real estate, 318, 334. Iowa, 148.
Classification, United States Supreme Kansas, value, 184.
Court, 224.

Ohio, 219.
Classified property tax, 92, 135, 380. railroads, 148, 231-260.
Collection methods, West Virginia, valuations, 181, 245, 257, 260.
174.

Virginia, tax rate, 271.
Colleges, delegates from, 20.

West Virginia, 170.
Colorado, assessments in, 350.

Crandon, Frank P., 182, 380.
bank shares, 392.

Credentials Committee, 50.
Columbus Conference, papers read, 419. Crocker, Courtenay, Some Judicial
Commissions. (See Tax Commissions.) Opinions against Double Taxation,
Committee reports, 277-354.

261.
form of acceptance, 297.

Curtis, George, Jr., 85.
general property tax, 299.

efficiency of assessors, 379.
inheritance tax law, 279.

equalization, 369.
insurance tax, 291.

true consideration in deeds, 388.
real estate classification, 313.

Cushman, J. E., 184.
resolutions report, 409.

bank shares, Vermont, 400.
to be made next year, 12.

ground leases, 404.
Committees, appointment of, 49.
authorized for next year, 12.

Daniels, Professor W. M., Committee
Credentials, 50.

on Uniform Insurance Tax, 294.
Milwaukee, 23.

Davenport, Professor H. J., income
Publication, 13.

tax, 120, 124.
Resolutions, 24.

Davidson, Governor J. O., address of
Rules and Program, 50.

welcome, 33.
Conference, Committees of, 49.

chairman, 43.
how composed, 47, 417.

letter of invitation, 9.
invitation, 9.

Debts, deduction of, 382.
officers, 28.

Deeds, true consideration in, 383.
organization, 31.

Delegates from States and Provinces,
rules, 48.

16.
value of, 39, 413.

from universities and colleges, 20.
Connecticut, bank shares, 391.

number at previous Conferences,
classified tax, 383.

10.
legislation, 1909, 275.

Double taxation, opinions against, 261.
Consideration, true, in deeds, 383. under inheritance tax laws, 281.
Constitutional restraints, 160, 190. Discussions, list of, 14.
Constitutions, tax amendments,
Kentucky, 161.

England's interest in Conference, 41.
Massachusetts, 268.

Equalization, difficulties, 203, 346.
Ohio, 190.

general discussion, 365, 378.
Contents, Table of, 7.

Kansas, 367.
Contracts for assessment opposed, 208. Minnesota, 371.
Cooley-Adams valuation system, 235. New Jersey, 358.
Corbin, Wm. H., bank shares, 391, 395. Ohio, 195.
inheritance tax committee, 287.

States having boards, 314.
insurance tax discussion, 297.

Utah, 376.
intangibles, classification, 383. Exemptions, automobiles, 269.
legislation, 1909, Connecticut, 275. bonds, 269.
program for next year, 405.

factories, 273.
railroad assessment, 253.

reimbursement by State to locality,
real estate classification, 348.

272.
Corporations, opinions against taxing Exhibit of maps and reports, 10.
shares, 261.

Expert testimony, 386.

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