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the mode of its exercise-giving special attention to the important and vexed questions growing out of Municipal Bonds and Local Assessments.

Federal taxation is discussed in the same mode-first the limitations on the power, and then the mode of its exercise. Many important questions on this branch of the subject have never been discussed in the courts of last resort, and decisions have been rendered only in the District and Circuit Courts of the United States, which are reported often only in the legal periodicals of the day. I have not failed to avail myself of such cases, as well as the rulings and decisions of the Secretary of the Treasury and the Commissioner of Internal Revenue, where they throw light upon the subject.

The work is brought down to the 1st day of January, 1877, all cases of importance in print at that time being cited; and in the Addenda are cited cases appearing in print between January 1st and August 1st, 1877.

NORFOLK, September, 1877.

W. H. BURROUGHS.

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Limitations in New York and Michigan, as to laws imposing taxes,

object not to be stated by reference to other laws,
Limitations in California, assessors elected by people of district, .
Limitations in Nevada as to poll tax,

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Pilot fees and half pilot fees, not included,

Regulation of commerce, includes freight and passengers,

Bridges, when not interference with,

Police power as to health, not interfere with,

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