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codification of the statutes has also in itself effected some reduction in the number of statutes printed. Some subjects discussed in the earlier edition have been omitted as of minor importance; notably the enumeration of the purposes for which towns may expend money raised by taxation. As these purposes are now brought together in one section of the General Laws, the omission of this subject is no serious loss; but it is with genuine regret that the author has been obliged from lack of space to omit in most cases the abstracts of the facts of the decisions cited in the notes, which were contained in the first edition.

The enactment of the General Laws and the consequent inclusion of all tax statutes in one compilation has made a different arrangement of the statutes possible from that which was used in the first edition, and the author has in this edition set forth the laws relating to taxation in the exact sequence in which they appear in the General Laws, and has used no other chapter and section numbers than those of the statutes. While this arrangement may not in all cases be the most logical, it is far less confusing to those using the book who are accustomed to the arrangement of the General Laws than an arrangement made in accordance with the author's individual conceptions.

Those who used the first edition and experienced the difficulty in finding particular topics on account of the length of the sections and the absence of section headings on each page will doubtless be gratified to find that in the present edition the index references are to pages, and that at the head of each page can be found the number both of the page and of the chapter and section of the statutes under discussion.

In other respects the arrangement of the first edition has been retained; but the entire work has been rewritten from cover to cover and there is comparatively little of the text of the first edition left without material alteration.

The author trusts that the new edition of the work will prove helpful to those interested in the subject of taxation.





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