National Tax Association

Front MatterSource: State and Local Taxation: Annual Conference under the Auspices of the National TaxAssociation: Addresses and Proceedings, Vol. 5 (SEPTEMBER 5 TO 8, 1911)Published by: National Tax AssociationStable URL: http://www.jstor.org/stable/23399354 .

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STATE AND LOCAL TAXATION

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STATE AND LOCAL TAXATION

FIFTH

ANNUAL CONFERENCE

UNDER THE AUSPICES OE THE

NATIONAL TAX ASSOCIATION ai HELD AT RICHMOND, VIRGINIA

SEPTEMBER 5 TO 8, 1611

ADDRESSES AND PROCEEDINGS

>j*:<

COLUMBUS, OHIO

NATIONAL TAX ASSOCIATION

1912

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Copyright, 1912,

By NATIONAL TAX ASSOCIATION.

Set up and electrotyped. Published March, 1912.

NorfoooU J. 8. Cushing Co. —Berwick & Smith Co.

Norwood, Mass., U.S.A.

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NATIONAL TAX ASSOCIATION

Chamber of Commerce Building, Columbus, Ohio

29 Broadway, New York

OFFICERS AND EXECUTIVE COMMITTEE

1911-1912

President

ALLEN RIPLEY FOOTE

President Ohio State Board of Commerce, Columbus, Ohio

Vice President

LAWSON PURDY

President of Department of Taxes and Assessments, New York, N. Y.

Secretary

ARTHUR C. PLEYDELL

Secretary New York Tax Reform Association, 29 Broadway, New York, N.Y.

Treasurer

FOSTER COPELAND

President City National Bank, Columbus, Ohio

Executive Committee

ALLEN R. FOOTE

President

LAWSON PURDY

Vice President

ARTHUR C. PLEYDELL

Secretary

WILLIAM II. CORBIN

State Tax Commissioner, Hartford, Conn. 5

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6 NATIONAL TAX ASSOCIATION

SAMUEL T. HOWE

Chairman State Tax Commission, Topeka, Kan.

SAMUEL LORD

Member State Tax Commission, St. Paul, Minn.

E. F. NOEL

Governor of Mississippi, Jackson, Miss.

A. E. HOLCOMB

Assistant Secretary American Telephone and Telegraph Company, New York City

JAMES E. BOYLE

Professor of Economics, University of North Dakota, Grand Forks, N.D.

CHARLES V. GALLOWAY

Member State Tax Commission, Salem, Ore.

DOUGLAS S. FREEMAN

Secretary Special Tax Commission, Richmond, Va.

NILS HAUGEN

Chairman State Tax Commission, Madison, Wis.

Honorary Members

A. J. MATHESON

Provincial Treasurer of Ontario, Toronto, Ont.

J. W. HARRIS

Assessment Commissioner, Winnipeg, Man.

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TABLE OF CONTENTS

PAGE Introduction 9

List of Papers and Discussions 15

Delegates from States and Provinces 17

Delegates from Universities and Colleges 21

Richmond Committee 21

Visitors 22

Committee on Resolutions 24

Resolutions Adopted 25

Officers of the Conference 28

First Session, Organization of Conference 29

Second Session, Papers and Discussion 65

Third Session, Papers and Discussion 137

Fourth Session, Papers and Discussion . 235

Fifth Session, Reports of Committees 299

Sixth Session, Administrative Problems 379

Seventh Session, Resolutions Committee Report .... 417

Appendix

Memorial on Constitutional Restraints 451

Florida, Legislative Resolution 458

Constitution, National Tax Association 460

Columbus Conference, List of Papers 468

Toronto Conference, List of Papers 471

Louisville Conference, List of Papers 474

Milwaukee Conference, List of Papers 476

Index .479

7

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PAPERS AND DISCUSSIONS

State Comity and Taxation

John A. Dix, Governor of New York.

Tax Legislation of the Year

Arthur C. Pleydell, Secretary National Tax Association.

Taxation Conditions in Virginia

Douglas S. Freeman, Secretary Special Tax Commission of Virginia, Richmond, Va.

Recent Tax Reforms in Iowa

John E. Brindley, Assistant Professor of Economics, Iowa State Col

lege, Ames, Iowa ; Secretary Iowa Special Tax Commission.

Tax Legislation in New York, 1911

Edward L. Heydecker, Assistant Tax Commissioner, City of New York ; Secretary Utica Tax Conference.

Discussion

Wisconsin Income Tax Law

K. K. Kennan, Chief of Income Tax Bureau, Madison, Wis.

Tax Reform in California

Prof. Carl C. Plehn, University of California, Berkeley, Cal.

Secretary California Special Tax Commission.

State Systems of Corporate Taxation Herbert Knox Smith, Commissioner of Corporations, Washington,

D. C.

Assessment of Public Service Corporations

Alfred E. Holcomb, Assistant Secretary, American Telephone and

Telegraph Co., New York.

Taxation of Railroads in the United States

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

Discussion

15

45

53

67

75

85

94

103

115

139

149

193

231

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16 STATE AND LOCAL TAXATION

Taxation Developments in Obegon 237

Charles V. Galloway, Member Board of State Tax Commissioners, Salem, Oregon.

State Tax on Local Government Incomes : A Substitute

fob State General Property Tax 253

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

Apportionment of State Taxes on Basis of Local Revenue 263

Wm. H. Corbin, State Tax Commissioner, Hartford, Conn.

Local Option in Taxation 271

Charles J. Bullock, Professor of Economics, Harvard University, Cambridge, Mass.

Discussion 288

Report of Committee on Inheritance Tax Laws .... 301

Chairman, Wm. H. Corbin, State Tax Commissioner, Hartford, Conn.

Report of Committee on Banks and Financial Institutions . 313

Chairman, N. S. Gilson, Former Chairman State Tax Commission, Fond du Lac, Wis.

Report of Committee on Mercantile Business 325

Chairman, Oscar Leser, Judge Appeal Tax Court, Baltimore, Md.

Report of Committee on Practicable Substitutes for the

Personal Property Tax 333

Chairman, Prof. Edwin R. A. Seligman, Columbia University, New

York.

Report of Committee on Assessment of Real Estate . . . 345

Chairman, T. C. Townsend, Former State Tax Commissioner, Charleston, West Va.

Report of Committee on Administration of Laws for Tax

ation of Property 365

Chairman, Samuel Lord, Member State Tax Commission, St. Paul, Minn.

Report of Committee to Cooperate with the Census Bureau 421

Chairman, Allen R. Foote, President National Tax Association.

Report of Committee on an Official Journal 424

Chairman, Prof. T. S. Adams, State Tax Commissioner, Madison, Wis.

Memorial on Constitutional Restraints on the Taxing

Power 453

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DELEGATES REPRESENTING STATES AND PROVINCES

Alabama :

A. A. Evans, Member State Tax Commission, Montgomery. W. R. Loyd, Secretary State Tax Commission, Montgomery.

Connecticut :

William H. Corbin, State Tax Commissioner, Hartford.

H. E. Ellsworth, Simsbury. Charles E. Rowell, Mayor, Stamford.

Florida :

Samuel A. Robinson, Member House of Representatives, Orlando.

R. F. Rogers, Connor.

I. N. Withers, State Senator, Lady Lake.

Georgia : 1

E. C. Kontz, Attorney, Atlanta.

Idaho :

Dow Dunning, Member House of Representatives, Wickahoney.

Earl D. Farmin, Sandpoint. R. B. Wilson, Emmett.

Illinois :

Frank P. Crandon, Tax Com. C. & N. W. Ry. Co., Chicago

Indiana :

C. C. Matson, Member State Board of Tax Commissioners, Green

castle.

Fred A. Sims, Member State Board of Tax Commissioners, Frank

fort.

D an M. Link, Member State Board of Tax Commissioners, Auburn.

Iowa :

J. H. McConlogue, Member Special Tax Commission, Mason

City. A. C. Ripley, Member Special Tax Commission, Garner.

17

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18 STATE AND LOCAL TAXATION

B. E. Stonebraker, Member Special Tax Commission, Rockwell

City. Charles Voss, Member Special Tax Commission, Davenport. Prof. John E. Brindley, Secretary Special Tax Commission,

Ames.

J. F. Wall, Revenue & Tax Department, Auditor's Office, Des

Moines.

Kansas :

S. T. Howe, Chairman State Tax Commission, Topeka. J. A. Burnette, Member State Tax Commission, Topeka. B. F. Milton, Member State Tax Commission, Topeka.

Louisiana :

Prop. James H. Dillard, President Jeanes Foundation, New

Orleans.

Maine :

Obadiah Gardner, Chairman State Board of Assessors, Rockland.

Edward W. Wheeler, Chairman Committee on Taxation, Bruns

wick.

Maryland :

Oscar Leser, Judge Appeal Tax Court, Baltimore.

Charles G. Baldwin, Attorney, Baltimore.

George M. Brady, Attorney, Baltimore.

Massachusetts :

Charles A. Andrews, Deputy Tax Commissioner, Boston.

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

Cambridge.

Michigan :

George Lord, Chairman Tax Committee, House of Representa

tives, Detroit.

Roger I. Wykes, Member Special Tax Commission, Grand

Rapids. Frank A. Bell, Negannee.

Minnesota :

O. M. Hall, Chairman State Tax Commission, Red Wing. Samuel Lord, Member State Tax Commission, St. Paul.

Mississippi :

E. F. Noel, Governor, Jackson.

Nebraska :

Henry Seymour, Secretary State Board of Equalization, Lincoln.

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DELEGATES 19

New Hampshire :

Joseph S. Matthews, Legacy Tax Department, Concord.

John B. Morrill, Gilford.

New Jersey :

Frank B. Jess, President State Board of Equalization of Taxes, Haddon Heights.

Edward E. Grosscup, Member State Board of Equalization of

Taxes, Wenonah.

O. C. Bogardus, Chairman State Board of Assessors, Keyport.

New York :

Rosslyn M. Cox, Mayor, Middletown.

Edward L. Heydecker, Assistant Tax Commissioner, New York

City. John D. Kernan, Attorney, Utiea.

Lawson Purdy, President Department of Taxes and Assessments,

City of New York.

Edwin R. A. Seligman, Professor of Economics, Columbia Uni

versity, New York City.

North Carolina :

Franklin McNeill, Chairman Corporation Commission, Raleigh.

North Dakota :

Robert B. Blakemore, Fargo.

Ohio :

George E. Pomeroy, Toledo.

Oklahoma :

Lee Cruce, Governor, Guthrie.

Ben F. Harrison, Secretary of State, Oklahoma City. Earl F. Keys, State Auditor, Oklahoma City.

Oregon :

Charles V. Galloway, State Tax Commissioner, Salem.

Stephen Collins, Member House of Representatives, Portland.

Pennsylvania :

N. E. Hause, Chief Clerk, Department of Auditor General, Harris

burg.

Rhode Island :

Z. W. Bliss, Lieutenant-Governor, Cranston.

Robert S. Franklin, Chairman Committee on Taxation Laws,

Newport. Oscar A. Bennett, Committee on Taxation Laws, Woonsocket.

William M. P. Bowen, Committee on Taxation Laws, Providence.

Edward P. Tobie, Clerk, Committee on Taxation Laws, Pawtucket.

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20 STATE AND LOCAL TAXATION

South Carolina:

R. W. Hamilton, Union.

George R. Rembert, Columbia.

Texas :

C. E. Kelly, Mayor, El Paso.

Vermont :

L. P. Slack, Lieutenant-Governor, Montpelier. J. E. Cushman, Commissioner of State Taxes, Burlington.

Virginia :

William Hodges Mann, Governor, Richmond.

J. Taylor Ellyson, Lieutenant-Governor, Richmond.

Dr. Douglas S. Freeman, Secretary Special Tax Commission, Richmond.

W. S. Copeland, Newport News.

Washington :

T. A. Parish, Member State Tax Commission, Olympia.

West Virginia :

George W. Bland, West Union.

John J. Lincoln, Elkhorn.

Wisconsin :

Nils P. Haugen, Chairman State Tax Commission, Madison.

T. S. Adams, Member State Tax Commission, Madison.

Kossuth Kent Kennan, Chief Income Tax Bureau, Madison.

N. S. Gilson, former Chairman State Tax Commission, Fond du

Lac.

Manitoba :

J. W. Harris, Assessment Commissioner, Winnipeg.

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DELEGATES REPRESENTING UNIVERSITIES

Frank P. Crandon, Northwestern University, Chicago, 111.

Prof. John E. Brindley, Iowa State College, Ames, Iowa.

President James K. Patterson, University of Kentucky, Lexington,

Prof. Edward Tuthill, University of Kentucky, Lexington, Ky.

Prof. Charles J. Bullock, Harvard University, Cambridge, Mass.

Prof. David Friday, University of Michigan, Ann Arbor, Mich.

Prof. George 0. Virtue, University of Nebraska, Lincoln, Neb.

Prof. Edwin R. A. Seligman, Columbia University, New York.

Prof. Hahley L. Lutz, Oberlin College, Oberlin, Ohio.

Prof. Edwin S. Todd, Miami University, Oxford, Ohio.

Prof. Lee Bidgood, University of Virginia, Charlottesville, Va.

Ky.

RICHMOND COMMITTEES

Reception Committee

T. A. Cary.

C. B. Cooke.

Samuel Cohen.

W. T. Dabney.

W. D. Duke.

H. W. Jackson.

A. J. Rooney

R. T. Wilson.

Committee of State Tax Commission

Lieut.-Gov. J. Taylor Ellyson

Dr. Douglas S. Freeman

21

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VISITORS OTHER THAN DELEGATES

District of Columbia :

Herbert Knox Smith, Commissioner of Corporations. L. G. Powers, Chief Statistician, Bureau of Census.

Georgia :

H. W. Miller, Assistant to President, Southern Railway, Atlanta.

Illinois :

G. B. Hill, Tax Agent, C. &. E. I. R.R. Co., Chicago. H. D. Howe, Chicago. Alpred E. Patten, Tax Agent, C. B. &. Q. R.R. Co., Chicago. E. H. Senneff, Chicago. Douglas Sutherland, Secretary Civic Federation of Chicago. Thomas J. Newkirk, Real Estate and Tax Agent, C. R. I. & P. Ry.,

Evanston.

Indiana :

Parks M. Mabtin, Indianapolis.

Kentucky :

Leon Lewis, Louisville.

Maryland :

Morton Schaeffer, Attorney, Baltimore.

Michigan :

Orin T. Bolt, Muskegon. Sam H. Kelley, Lansing.

Minnesota :

C. S. Brown, Deputy State Auditor, St. Paul.

George A. Kingsley, Minneapolis.

Missouri :

W. A. Conaway, Tax Agent, St. L. &. S. W. Ry. Co., St. Louis.

New Jersey :

John L. Carroll, President Board of Assessment and Revision of

Taxes, Newark.

John Howe, Member Board of Assessment and Revision of Taxes, Newark.

22

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VISITORS 23

Moses Reichman, Member Board of Assessment and Revision of

Taxes, Newark.

A. W. Swain, Member Board of Assessment and Revision of Taxes, Newark.

Arthur C. Pleydell, Secretary National Tax Association, North

Plainfield.

Walter M. Adriance, Preceptor in Economics, Princeton Uni

versity, Princeton.

Louis Focht, Engineer State Board of Assessors, Trenton.

Charles Hansel, Expert in charge of Valuation of Railroads in

New Jersey, Trenton.

New York:

J. M. Ferry, New York City. B. G. Hahn, Syracuse. Alfred E. Holcomb, Assistant Secretary, American Telephone &

Telegraph Company, New York City. William Ryan, Assistant Secretary, New York Tax Reform Asso

ciation, New York City. Wm. Pierrepont White, National Manufacturers' Association,

Utica.

Francis N. Whitney, Tax Attorney, Western Union Telegraph

Company, New York City.

Worth Carolina :

A. A. Andrews, Jr., Raleigh.

Ohio :

Allen Ripley Foote, President National Tax Association, Co

lumbus.

Mrs. Mary C. Snyder, Columbus.

Pennsylvania :

Thomas W. Hulme, Assistant Real Estate Agent, Pennsylvania R.R. Co., Philadelphia.

C. B. Heiseman, Pennsylvania Co., Pittsburg. W. W. Kiehl, Tax Agent, Pittsburg &Lake Erie R.R., Pittsburg. J. Russell Peck, Tax Agent, Delaware & Hudson Company,

Scranton.

Virginia :

E. S. Burgess, Seaboard Air Line Ry., Portsmouth.

Caroline L. Sparrow, Sweet Briar College, Richmond.

Joseph W. Coxe, Roanoke.

Wisconsin :

A. G. Dudley, Tax Commissioner, C. M. & St. P. Ry. Co., Mil

waukee.

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COMMITTEE ON RESOLUTIONS

0. M. Hall, Chairman Minnesota

A. A. Evans Alabama

Charles E. Rowell Connecticut

1. N. Withers Florida

E. C. Kontz Georgia Dow Dunning Idaho

Frank P. Crandon Illinois

C. C. Matson Indiana

A. C. Ripley Iowa

B. F. Milton Kansas

James K. Patterson Kentucky J. H. Dillard Louisiana

Obadiah Gardner Maine

Charles G. Baldwin Maryland Charles J. Bullock Massachusetts

Roger I. Wykes Michigan E. F. Noel Mississippi Henry Seymour Nebraska

Jos. S. Matthews New Hampshire Frank B. Jess New Jersey Edward L. Heydecker New York

Franklin McNeill North Carolina

Robert Blakemore North Dakota

Geo. E. Pomeroy Ohio

Ben. F. Harrison Oklahoma

Chas. V. Galloway Oregon N. E. Hause Pennsylvania W. M. P. Bowen Rhode Island

R. W. Hamilton South Carolina

C. E. Kelly Texas

L. P. Slack Vermont

Douglas S. Freeman Virginia Thos. E. Parish Washington Geo. W. Bland West Virginia T. S. Adams Wisconsin

J. W. Harris Manitoba

24

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OFFICERS OF THE CONFERENCE

Chairman

Hon. William Hodges Mann

Governor of Virginia

Vice-Chairmen

Hon. E. F. Noel

Governor of Mississippi

Allen Ripley Foote

President National Tax Association

Lawson Pukdy

Vice President National Tax Association

Secretary

A. C. Pleydell

Secretary National Tax Association

28

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FIRST SESSION

Tuesday Afternoon, August 30, 1910

organization of CONFERENCE

1. Temporary Chairman.

Hon. D. C. Richardson, Mayor of Richmond.

2. Address of Welcome.

Wm. Hodges Mann, Governor of Virginia.

3. Responses.

Hon. Lee Cruce, Governor of Oklahoma.

Hon. E. F. Noel, Governor of Mississippi. Hon. Leighton P. Slack, Lieutenant-Governor of Vermont.

J. W. Harris, Assessment Commissioner, Winnipeg.

4. Permanent Chairman.

Hon. Wm. Hodges Mann, Governor of Virginia.

5. Adoption of Rules.

6. Appointment of Committees.

a. Credentials.

b. Rules and Program.

c. Resolutions (selected by delegates).

ADDRESSES

State Comity and Taxation.

Hon. John A. Dix, Governor of New York.

Tax Legislation of the Year.

A. C. Pleydell, Secretary National Tax Association. 29

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SECOND SESSION

Wednesday Morning, September 6, 1911

CHAIRMAN, LAWSON PURDY, NEW YORK

Program

1. Taxation Conditions in Virginia.

Douglas S. Freeman, Secretary Special Tax Commission of Virginia, Richmond, Va.

2. Recent Tax Reforms in Iowa. John E. Brindley, Assistant Professor of Economics,

Iowa State College, Ames, Iowa ; Secretary Iowa

Special Tax Commission.

3. Tax Legislation in New York, 1911. Edward L. Heydecker, Assistant Tax Commissioner,

City of New York ; Secretary Utica Tax Conference.

4. Discussion.

5. Wisconsin Income Tax Law. K. K. Kennan, Chief of Income Tax Bureau, Madison,

Wis.

6. Tax Reform in California.

Carl C. Plehn, Professor of Finance, University of Cali

fornia, Berkeley, Calif. ; Secretary California Special Tax Commission.

F 65

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THIRD SESSION

Wednesday Afternoon, September 6, 1911

CHAIRMAN, HON. E. F. NOEL, MISSISSIPPI

Program

1. State Systems of Corporate Taxation.

Herbert Knox Smith, Commissioner of Corporations, Washington, D.C.

2. Assessment of Public Service Corporations.

Alfred E. Holcomb, Assistant Secretary American Tele phone & Telegraph Co., New York.

3. Taxation of Railroads in the United States.

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

4. Discussion.

137

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FOURTH SESSION

Wednesday Evening, Septembeb 6, 1911

CHAIRMAN, LAWSON PURDY, NEW YORK

Progbam

1. Taxation Developments in Oregon.

Charles V. Galloway, Member Board of State Tax Com

missioners, Salem, Ore.

2. State Tax on Local Government Incomes : A Substi

tute for State Genebal Property Tax.

Allen Ripley Foote, President National Tax Association, Columbus, 0.

3. Apportionment of State Taxes on the Basis of Local

Revenue.

Wm. H. Corbin, State Tax Commissioner, Hartford, Conn.

4. Local Option in Taxation.

Charles J. Bullock, Professor of Economics, Harvard

University, Cambridge, Mass.

5. Discussion.

235

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FIFTH SESSION

Thursday Moening, September 7, 1911

CHAIRMAN, ALLEN R. FOOTE, OHIO

Program

1. Report of Committee on Inheritance Tax Laws.

Chairman, Wm. H. Corbin, State Tax Commissioner, Hartford, Conn.

2. Report op Committee on Taxation op Banks and Finan

cial Institutions.

Chairman, N. S. Gilson, Former Chairman State Tax

Commission, Fond du Lac, Wis.

3. Report op Committee on Mercantile Business.

Chairman, Oscar Leser, Judge Appeal Tax Court, Balti

more, Md.

4. Report op Committee on Practicable Substitutes for

the Personal Property Tax.

Chairman, Professor Edwin R. A. Seligman, Columbia

University, New York.

5. Report op Committee on Assessment of Real Estate.

Chairman, T. C. Townsend, Former State Tax Commis

sioner, Charleston, W.Va.

6. Report of Committee on Administration op Laws for

Taxation of Property.

Chairman, Samuel Lord, Member State Tax Commission, St. Paul, Minn.

299

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SIXTH SESSION

Thursday Afternoon, September 7, 1911

CHAIRMAN, OSCAR LESER, MARYLAND

Program

ADMINISTRATIVE PROBLEMS

Chief Topics

Qualifications of Assessors.

Election or Appointment.

Boards of Appeal.

Railroad Valuation.

Special Tax Commissions.

379

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SEVENTH SESSION

Thursday Evening, September 7, 1911

CHAIRMAN, ALLEN R. FOOTE, OHIO

Program

1. Report op Committee to cooperate with the Census

Bureau.

Chairman, Allen R. Foote, President National Tax Association.

2. Report op Committee on Publication of Official

Journal.

Chairman, T. S. Adams, member State Tax Commission, Madison, Wis.

3. Report of Committee on Resolutions.

4. Discussion.

2e 417

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