WORK AND Problems oF TAX COMMISSIONS. E. E. Woodbury, Chairman State Board of Tax Commissioners, Albany, *THE TAXATION OF PUBLIC SERVICE CORPORATIONS. Milo R. Maltbie, Public Service Commissioner for New York, First * 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 HISTORY OF CONSTITUTIONAL PROVISIONS RELATING TO TAXATION. LIST OF PAPERS CONTAINED IN THE VOLUME OF PRO CEEDINGS OF THE THIRD ANNUAL CONFERENCE OF STATE AND LOCAL TAXATION, HELD AT LOUIS- (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, OBSTRUCTIONS IN STATE CONSTITUTIONS TO IMPROVEMENTS IN TAX William A. Robinson, Member Tax Revision Commission, Louisville, * A CLASSIFIED PROPERTY TAX. Charles J. Bullock, Professor of Economics, Harvard University, Cambridge, 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, THE TAX BURDENS ON LIFE INSURANCE POLICY HOLDERS. Frederick L. Hoffman, Statistician, The Prudential Insurance Co., PUBLIC RELATIONS AND TAXATION OF PUBLIC SERVICE CORPORATIONS. * 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 University, 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, THE LICENSE TAX SYSTEM IN LOUISIANA. W. O. Hart, Member Louisiana Special Tax Commission, New Orleans, TAXATION OF MERCANTILE AND MANUFACTURING CORPORATIONS. William George Bruce, Secretary Merchants and Manufacturers Association, 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, INDEX [Tabulations of laws are not indexed to the various States, but are grouped Accounting, uniform, 176. Adams, Professor Henry C., method income tax discussion, 124, 132. program next year, 405. resolution to investigate, 25. Appreciation of Conferences, 413, 416. Assessment of real estate, committee report, 313. contracts opposed, 208. full value, 185. legal standards, 169, 177, 194. methods, various States, 357-376. publication, 195. rolls, 329, 336. rules, 206, 411. separate, land and building, 275, 345. table, general conditions, 324. true considerations, 383. (See also Corporations; Equaliza- Assessors, appointment, 106, 375, 378. power of removing, 360, 362, 370. Bacon, Edgar B., tax limit law, 226. Bank share assessment, 391-401. Vermont, 400. Bank taxes, committee on, 12. Bliss, Z. W., chairman, 277, 407. Bowers, E. H., response to wel- come, 41. Boyle, Professor J. E., report to gov- Brindley, Professor John E., The Prob- lem of Tax Reform in Iowa, 141. Bullock, Professor Charles J., The Gen- Business income tax, 98. Byrd, R. E., personal property, 179, 180. | Corporations, public service, ad valorem Census, committee on, 12. Classification of real estate, 318, 334. Classified property tax, 92, 135, 380. Colleges, delegates from, 20. bank shares, 392. Columbus Conference, papers read, 419. form of acceptance, 297. real estate classification, 313. to be made next year, 12. Milwaukee, 23. Publication, 13. Resolutions, 24. Rules and Program, 50. Conference, Committees of, 49. officers, 28. organization, 31. rules, 48. value of, 39, 413. Connecticut, bank shares, 391. legislation, 1909, 275. Contents, Table of, 7. Contracts for assessment opposed, 208. legislation, 1909, Connecticut, 275. system, 233, 245. assessment methods, 148, 231, 259. assessment terminology, 315. Iowa, 148. Kansas, value, 184. Ohio, 219. railroads, 148, 231-260. valuations, 181, 245, 257, 260. Virginia, tax rate, 271. Crandon, Frank P., 182, 380. Crocker, Courtenay, Some Judicial Curtis, George, Jr., 85. efficiency of assessors, 379. true consideration in deeds, 388. bank shares, Vermont, 400. Daniels, Professor W. M., Committee Davidson, Governor J. O., address of chairman, 43. letter of invitation, 9. Debts, deduction of, 382. Deeds, true consideration in, 383. 16. from universities and colleges, 20. Double taxation, opinions against, 261. England's interest in Conference, 41. New Jersey, 358. Ohio, 195. States having boards, 314. Utah, 376. Exemptions, automobiles, 269. bonds, 269. factories, 273. reimbursement by State to locality, Exhibit of maps and reports, 10. |