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force, -the results not being equal to the outlays involved. He can hardly fail to look with grave apprehension at the political influence upon the nation proceeding from the illiteracy of so many voters as the last census has revealed; and he can hardly fail to discover difficulties ahead from the religious question, unless it is early settled upon the principle of justice to all.

D. C. GILMAN.

NORTH AMERICAN

REVIEW

VOL. CXXII.

Tros Tyriusque mihi nullo discrimine agetur.

BOSTON:
JAMES R. OSGOOD AND COMPANY,
LATE TICKNOR & FIELDS, AND FIELDS, OSGOOD, & Co.

1876.

COPERIGUT, 1876.
Br JAMES R. OSGOOD & Co.

UNIVERSITY Press : Welch, Bigelow, & Co,

CAMBRIDGE.

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V. THE REFORM OF LOCAL TAXATION

357

1. Report to the Legislature of Massachusetts of the

Commissioners appointed to inquire into the Expediency

of revising and amending the Laws relating to Taxation

and exemption therefrom.

2. Report of the Treasurer and Auditor of Virginia to

the House of Delegates on the Subject of Taxation, to-

gether with the Draft of a Tax Bill.

3. Report of the Joint Special Committee on the sub-

ject of Property liable to and exempt from Taxation,

made to the General Assembly of the State of Rhode

Island.

4. Report of the State Assessors of the State of New

York. Transmitted to the Legislature, January, 1874.

5. Taxation ; Address of George H. Andrews before

the Assembly Committee of Ways and Means of the

State of New York. Delivered October 6, 1874.

6. Exclusive Taxation of Real Estate, and the fran-

chises of a few specified Moneyed Corporations and Gas

Companies. By Isaac SHERMAN.

7. Methods of Valuation of Real Estate for Taxation.

Read before the Social Science Association of Philadel-

pbin, May, 1874. By Thomas COCHRAN.

8. Taxes and Assessments in the City of New York ;

Report of the Commissioners of Taxes, 1875.

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