Back Matter

National Tax Association

Back MatterSource: State and Local Taxation: International Conference under the Auspices of theInternational Tax Association: Addresses and Proceedings, Vol. 3 (SEPTEMBER 21-24, 1909)Published by: National Tax AssociationStable URL: http://www.jstor.org/stable/23398612 .

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PROVISIONS FOR ANNUAL CONFERENCE

Article VI of the Constitution of the International

Tax Association

Section 1. An annual international conference on State and local taxation shall be held under the auspices of this Associa

tion, during the month of October in each year, or at such time and place as its Executive Committee may determine. The details of each Conference shall be arranged by the Executive Committee in cooperation with such special and standing com mittees as may be created by this Association at its annual

meetings for such purpose. Sec. 2. The educational personnel of each Annual Conference

shall be composed of delegates representing universities and

colleges that maintain a special course in public finance, or at which that subject receives special attention in a general course of economics; and public men, editors, writers and speakers

who hold no educational or official position, but who have

developed a special interest in the subject of State and local

taxation. Sec. 3." The administrative personnel of each Annual Confer

ence shall be composed of three delegates appointed by the

Governor of each State and the Premier of each Province, and

public officials holding legislative or administrative positions

charged with the duty of investigating, legislating upon or

administering tax laws. Sec. 4. The voting power in each Conference upon any ques

tion involving an official expression of the opinion of the Con

ference shall be vested in one delegate, who shall cast one vote, for each university and college, or institution for higher edu

cation, represented in the Conference, and one vote for each

delegate present appointed by the Governor of a State or by the Premier of a Province, but no delegate shall vote as the

375



376 STATE AND LOCAL TAXATION

representative of an educational institution and also as the

representative of a State or Province. Sec. 5. Voting by proxy shall not be allowed. Sec. 6. No member of this Association shall have the right

to vote in any Annual Conference by virtue of such member

ship. Sec. 7. The last session of each Annual Conference, or so

much of it as may be necessary, shall be devoted to the consider ation of the report of the Conference Committee on Resolutions and Conclusions. The report of this committee, as adopted by the Conference, shall be its official expression of opinion, and it shall not be held to have indorsed any other expression of

opinion by whomever made. The voting power of the Confer ence upon an official expression of its opinion is limited to

delegates representing educational institutions and delegates representing States and Provinces by appointment of their Governor or Premier, with the purpose of safeguarding the Conference from the possibility of having its expressions of opin ion influenced by any class interest ; or consideration for those who devote their time to the work or management of this Asso

ciation; or favor for those who contribute money for its sup port. The Annual Conference will be the means used by the Association for carrying into practical effect its purpose to secure an expression of opinion that will formulate and announce

the best informed economic thought and ripest administrative

experience available for the correct guidance of public opinion, legislative and administrative action on all questions pertaining to State and local taxation, and to interstate and international

comity in taxation. Sec. 8. The temporary and permanent chairman; secretary

and official stenographer; address of welcome and response to the same; meeting place, accommodations for delegates, and all necessary preliminary details for each Conference, and also the program of papers and discussions, shall be arranged for the Conference by the Executive Committee of this Associa

tion, in cooperation with a local committee and such other com mittees as it may appoint. All other details of the organization and work of the Conference shall be arranged by the delegates

present in such manner as they may from time to time decide.



LIST OF PAPERS CONTAINED IN THE VOLUME OF PRO

CEEDINGS OF THE FIRST ANNUAL CONFERENCE ON

STATE AND LOCAL TAXATION, HELD AT COLUMBUS,

OHIO, NOVEMBER 12-15, 1907.

(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,

Missouri.

The Economic and Statistical Value of Uniform State Laws

on the Subject of State and Local Taxation.

L. G. Powers, Chief Statistician of Bureau of the 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

Public Accounting.

Accounting for the Proceeds of all Collections of Taxes and

Public Charges and Disbursements of Every Kind.

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 Sub

jects.

Prof. James E. Boyle, State University of North Dakota.

377




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.

Prof. H. Parker Willis, George Washington University.

♦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 Downie Stewart, of Dunedin, New Zealand.

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 — Situa

tion and Remedy.

Charles W. Mixter, University of Vermont.



LIST OF PAPERS READ AT FIRST CONFERENCE 379

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.

Prof. Harry Alvin Millis, Leland Stanford Junior University.

Tax Problems in Maine. — In View of Adam Smith's First Prin

ciple of Taxation.

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 0. 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

Association.

♦Taxation of Public Service Corporations.

Prof. Adam Shortt, Queens University.




♦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 CONFERENCE ON STATE AND LOCAL TAXATION, HELD AT TORONTO, ONTARIO, OCTOBER 6-9, 1908

(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, Iowa City, Iowa.

♦The Taxation of Timber Lands in the United States.

Fred Rogers Fairchild, Assistant Professor of Political Economy, Yale University, New Haven, Connecticut.

♦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, re

printed together.)

♦Cooperation between State and Local Authorities in the

Assessment of Real Estate.

Matthew B. Hammond, Professor of Economics, Ohio State Uni

versity, Columbus, Ohio.

♦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,

Washington.



LIST OF PAPERS READ AT SECOND CONFERENCES 381

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 Mon

tana, Missoula, Montana.

*The Importance of Precision in Assessments.

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

versity, New York.

*City Real Estate Assessment.

Lawson Purdy, President of Department of Taxes and Assess

ments, New York, N.Y.

♦Publication of Assessment Lists.

James E. Boyle, Professor of Economics and Political Science, Uni

versity 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, Ontario.

Taxation of Life Insurance in the United States.

Robert Lynn Cox, General Counsel and Manager, Association of

Life Insurance Presidents, New York, N.Y.

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, Charleston, West Virginia.




*The Taxation of Mineral Properties.

Frank L. McVey, Chairman of the Minnesota Tax Commission, St.

Paul, Minnesota.

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 Commis

sioners, Topeka, Kansas.

Work and Problems of Tax Commissions.

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

Albany, New York.

*Tiie 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.



INDEX

Accounting, uniform, 267. Addresses of welcome, 33. Addresses read, list of, 15. American Bar Association, 89. Apportionment of State revenue, 361.

Appreciation of Conferences, 367. Assessment, discrimination, 48.

leasehold, 341. manufacturers, 300, 337. maps, need of, 326, 350, 354. mercantile, 302, 337. methods, discussion of, 349. methods in New York, 184. personal property, 340. public service corporations, 184, 336. real estate, cooperation in, 342.

separate, of land and buildings, 326. State supervision, 345. timber land, 335. voluntary, a failure, 68.

Assessors and Assessments, Thomas A. Parish, 333.

Boyle, Professor James E., Benefits of International Tax Association, 373.

Bruce, William George, Taxation of Mercantile and Manufacturing Corporations, 297.

Budgets, need of, 258. Bullock, Professor Charles J., A Classi

fied Property Tax, 95. resolutions committee, 25, 199, 366.

response to address of welcome, 36.

Candler, Charles Murphey, Taxation in the Southern States, 53.

Classification of personalty, 81. of real estate, 325.

Classified Property Tax, Professor Charles J Bullock, 95.

Colleges, delegates from, 21. Colorado, listing of real estate, 331. Columbus Conference, 11, 12.

papers read, 377. Commissions, Tax, reports quoted, 74,

88.

Committees, appointment of, 40. Credentials, 43. Insurance, 28. Personal Property Tax, 28. Publication, 14. Real Estate Classification, 28. Resolutions, 25. Rules and Program, 43. to report at next Conference, 13.

Conferences, appreciation of, 367. how composed, 375. papers read at prior, 377. scope of, 12.

Constitution, I. T. A. provisions for an nual conferences, 375.

Constitution, tax amendment to Ken tucky, limited by Court, 92.

U.S., tax provisions, 222, 232. Constitutions not requiring general

property tax, 73. obstructions to tax improvement, 67,

71, 83. Consumption, taxes on, 216. Contents, Table of, 7. Coray, Professor George, on federal

corporation tax, 239. Corbin, William H., 41.

Taxation of Mercantile and Manu facturing Corporations, 309.

Corporate excess, taxation of, 313. Corporation tax, federal,

general, 42, 196, 314. on insurance, 138, 142, 155, 159.

(See also entire Fourth Session, p. 201.)

Corporation tax laws, resolution on compilation, 28.

Corporations, business, assessment of, 337. mercantile and manufacturing, 297,

309. regulation by taxation, 246, 250, 254. shares, taxation of, 303. value includes bonds, 312.

Corporations, Public Service, ad valorem system, 178.



384 INDEX

Corporations — continued, assessment of, 336. discussion on assessment, 193. local assessment, New York, 184,190. methods of valuation, 193, 199. Publie Relations and Taxation of,

W. H. Gardiner, 175. service at cost vs. taxation, 177.

Craik, Rev. Charle3 E., 33. Crandon, Frank C., 371. Credentials Committee, 43.

De Boer, Joseph A., Taxation of Level Premium Life Insurance, 129.

Delegates representing States and prov inces, 17.

representing universities and col leges, 21.

Derthick, F. A., assessments, 349. income tax, 262. taxation of money, 108.

Dillard, James H., Taxation and the Public Welfare, 47.

Direct Taxes, U.S. Constitution, 234. Discrimination in assessments, 4S.

against mercantile and manufactur ing corporations, 299.

Discussions, assessment methods, 349. intangible property, 107. of conference work, 367. on forest taxation, 365. public service corporations, 193. relation of federal and State finance,

239. Dog tax, Georgia, 66.

Effective taxation, 214. Equalization in Southern States, 69.

in Washington, 351. Exemption of credits, 304.

Fairchild, Professor Fred Rogers, fed eral taxation, 262.

forest taxation, 359, 365. Federal collection of taxes, apportion

revenues to States, 224. finance, relation of States to, 213,

239. tax apportioned according to popula

tion considered historically, 233. (See also Corporation tax, federal.)

Federal Taxation, Changes in, Lawson

Purdy, 227. Finance, Relations of State and Fed

eral, Professor Edwin R. A. Selig man, 213.

Finances, need for budgets, 258.

Foote, Allen Ripley, 14, 33, 42. The Power of Taxation should be

Regulated, 203. work of-conferences, 367.

Forest taxation, 102, 365. in Maine, Clement F. Robinson,

359. Washington, assessment, 335.

Franchise taxes (see Corporations, Pub lic Service).

Franchise valuation, 184, 194. Frost, J. E., appreciation of conferences,

369. assessment methods, Washington,

350. federal tax question, 260. intangible personal property, 107. public service corporations, 199.

Galloway, Charles V., 261. Gardiner, W. H., Public Relations and

Taxation of Public Service Corpo rations, 175.

General Property Tax, authorities condemning it, 76. causes of failure, resolution, 28. classification, Professor Bullock, 95. constitutions not requiring it, 73. failure in Southern States, 67. impossible with high tax rate, 97. in Southern States, 55. (See also Personal Property.)

Georgia tax system, history, 56. GUson, N. S., 41. Glass, William S., appreciation cf

Conference, 369. federal corpo ation tax, 256.

Great Britain, income tax, 229. Grinstead, Mayor James F., 29. Groat, Professor George G., regulation

of corporations, 255.

Hart, W. O., The License Tax System in Louisiana, 275.

Hoffman, Frederick L-, The Tax Burden on Life Insurance Policy Holders, 149.

Illinois, real estate assessment, 330. Income tax, 307.

amendment, 210. discussion of, 239, 243, 248. Federal, 219. Great Britain, 229. vs. personal property tax, 222. (See also Corporation tax, federal.)

Indiana, insurance tax, 112, 115. Inequalities in assessment, 48, 322.



INDEX 385

Inheritance tax, federal, 209, 218. Insurance, cost of, 123. Insurance Policy Holders, The Tax

Burden on Life, Frederick L. Hoffman, 149.

Insurance, Taxation of, James W.

Noel, 111. Insurance Taxation of Level Premium

Life, Joseph A. De Boer, 129. Insurance taxation,

ad valorem, 135. amount in 1908, 151, 159. federal tax, 138, 142, 155, 157. foreign methods, 160.

gross premium method, 146. inequalities in, 163. policies exempt, 112. reserves, 138, 144. uniform tax resolution, 29.

Intangible, low tax rates yield larger return, 82, 93, 101, 105.

(See also Personal Property.) International Tax Association, 89.

benefits of, 370, 373. constitution of, 375. officers, 5.

Introduction, 9. Invitation to Conference, 9.

Johnson, Governor John A., Resolu tion of condolence, 39.

Jurisdiction, conflict of tax district in New York State, 188.

Kemmerer, Professor E. W., federal corporation tax, 245.

Kentucky and general property tax, 91. 1902 tax amendment, 92.

Kontz, Ernest C., appreciation of Conferences, 372.

Leaseholds, assessment of, 341. License Tax System in Louisiana,

W. O. Hart, 275. License taxes, report of Louisiana Tax

Commission, 293. Life insurance (see Insurance). Louisiana, license taxes, 275.

Tax Commission, 50, 74, 293. Louisville Committee, 13, 24, 29.

Maclnness, Duncan, Uniformity of Municipal Accounts, 267.

Maine, forest taxation, 359. Manufacturing corporations, 297, 309,

337. plants, assessment of, 300.

Maps, need of, 326, 350, 354. 2c

Massachusetts tax rates, 97. tax on corporate excess, 314. tax on insurance, 111.

McCuteheon, Professor George, 252. Mercantile and Manufacturing Cor

poration, Taxation of, William George Bruce, 297.

■ Mercantile and Manufacturing Cor porations, Taxation of, William H. Corbin, 309.

Mercantile corporations, assessment of, 302, 337.

Minnesota, listing of real estate, 331. Tax Commission, 40.

Missouri, real estate assessment, 331. Municipal accounts, uniformity in,

269. Municipal ownership, 274.

Net income, 197. New Hampshire, listing of real estate,

322. New York, assessment methods, 184.

public service corporations, 181. tax lists defective, 329. tax system described, 182.

New York City, real estate assessment, 327.

Noel, Governor E. F., 30.

appreciation of Conference, 371. assessment methods, 349. federal corporation and income tax,

240. regulation of corporations, 252. resolution of thanks to, 367. response to address of welcome, 34.

Noel, James W., The Taxation of Insurance, 111.

Obstructions in State Constitutions to Improvements in Tax Laws, Wil liam A. Robinson, 71.

Officers and executive committee, International Tax Association, 5.

Officers of Conference, 30.

Organization of Conference, 33.

Papers read to Conference, 15. read at preceding Conferences, 377

382. Parish, Thomas A., Assessors and

Assessments, 333. Patterson, Professor James K., income

tax, 248. Pennsylvania, listing of real estate,

331. Per capita tax unfair, 236, 238. Perrie, John, 41.



386 INDEX

Personal property, assessment of, in Washington, 340. assessment of, in West Virginia, 347,

349. resolution, failure of tax, 28.

(See also General Property Tax.) Pleydell, A. C., assessments, 354.

regulation through taxing power wrong, 250.

taxation of insurance, 137. work of International Tax Associa

tion, 371. Power of Taxation should be Regu

lated, Allen Ripley Foote, 203. Powers, L. G., Uniform Listing of

Real Estate, 321. Public Service Corporations (see Corpo

rations, Public Service). Public Welfare, Taxation and the,

James H. Dillard, 47. Publication, Committee on, 14. Purdy, Lawson, Changes in Federal

Taxation, 227. committee on resolutions, 41. resolution, death Governor Johnson,

39. resolutions report, 366.

Railroad taxation, Georgia, 60. (See also Corporations, Public Ser

vice.) Raper, Professor Charles Lee, income

tax, 243. Real estate assessment, 321, 330.

chief source of local revenue, 98. classification of, 343. in New York City, 327. taxes discounted in selling value, 99. uniform listing of, 27, 321. (See also Assessment.)

Regulation and taxation, 156, 246, 250, 254.

of corporations, 255. of manufacturing and mercantile

corporations, 305. of taxing power, 203.

Resolutions adopted by Conference, 27. committee members, 25. committee report, 365. when submitted, 200. of condolence, Governor Johnson, 39.

Robinson, Clement F., Forest Taxation under the Direct State Tax in Maine, 359.

Robinson, J. E., federal corporation tax, 252.

Robinson, William A., assessment methods, 349.

Robinson, William A. — continued, local committee, 42. Obstructions in State Constitutions

to Improvements in Tax Laws, 71. taxation of money, 108.

Rules of Conference, 43. Ryan, William, equalization, 352.

Schaper, Professor William, adjustment of finances, 258.

Seligman, Professor Edwin R. A"., The Relation of State and Federal Finance, 213.

Separate assessment of land and im provements, 326.

Separation of federal and State taxa tion, 205, 211.

of State and local taxation, 67, 80, 205.

Shields, Robert H., 366. Single tax, 316. Smellie, Dr. T. S. T., response to ad

dress of welcome, 37. Southern States, Taxation in, Charles

Murphey Candler, 53. failure of general property tax in,

67. taxes per capita, 64.

Special franchise, New York, 184. State and federal taxation, 211.

discussion, 239. State revenue, apportionment on lo

calities, 361. from corporations, 208. should receive federal aid, 224. sources must be safeguarded, 207.

State Supervision of Assessments, T. C. Townsend, 345.

Street railways, assessment of, 193. Supervision of assessments by State,

345. Surveys, real estate, 326, 350.

Taylor, Hugh, Taxation of Telephone Companies in the State of New York, 181.

Tax Commissions, quotations from re ports, 74-88.

Tax rates, Washington, 352. West Virginia, 347.

Telephone Companies in the State of New York, Taxation of, Hugh Taylor, 181. *

Thomas, J. J., appreciation of Confer ence, 368.

Thompson, Professor C. W., federal and State taxation, 254.

Timber land (see Forests).



INDEX 387

Toronto Conference, 12.

papers read, list, 380. Townsend, T. C., federal tax, 261.

State Supervision of Assessments, 345.

Uniform classification of real property, resolution on, 27.

Uniform Listing of Real Estate, L. G. Powers, 321.

Uniform rule sustained despite amend ment, 92.

Uniformity in Municipal Accounts, Duncan Maclnness, 267.

United States (see Constitutions; Corporation Tax; Federal).

Vinson, Z. T., assessment of street rail ways, 193.

Visitors at Conference, 22. Voluntary assessment system a failure,

68.

Warren, Professor H. K., federal cor poration tax, 250.

Washington, assessment methods, 333, 350.

interest rate and taxes, 107. Wassam, Professor C. W., appreciation

of Conference, 368. Watkins, Albert, federal taxation, 259. West Virginia, reassessment, 345. Willis, Professor H. Parker, federal

corporation tax, 257. Willson, Governor Augustus E., address

of welcome, 33. chairman, 30. eulogy of Governor Johnson, 39. letter of invitation, 9. vote of thanks to, 29.

Zartman, Professor, quoted, 138, 152.



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