STATUTE PROVISIONS.

Railroad companies.1

Listing, valuation, etc.-Railroad companies are required to make annual reports to the State board of equalization, setting forth all property of operation. On the basis of these reports a valuation is determined covering property and franchises, and is apportioned among the local districts for the computation and collection of the tax.

Local taxation.-Railroad real estate not employed for purposes of operation is locally assessed and taxed. There is also a local tax on the values apportioned by the State.

Telegraph and sleeping car companies.1

These companies are taxed like railroads.

BIBLIOGRAPHY.

For the convenience of persons who may desire to make further investigations of this subject, the following bibliography is submitted: Adams, Brooks. Taxation of Interstate Commerce.

X.

International Review, Vol.

Adams, C. F., jr., Williams, W. B., and Oberly, J. H. Taxation of Railroads and

Railroad Securities. N. Y., 1880.

This report is known as the Report of the New York Railway Tax Committee. A reprint is to be found in the report of the Connecticut Railroad Commission for 1880. Adams, Henry C. Taxation in the United States. Baltimore, 1884.

Principles that should Control the Interference of the States in Industries. New York, 1886.

Science of Finance. New York, 1898.

The Federal Taxation of Interstate Commerce. Review of Reviews,
Feb., 1899.

Johns Hopkins University Studies.

Baltimore, 1900. Allen, W. H. The Charter Tax of the Illinois Central Railway. Journal of Political Economy, Vol. VI.

Ames, J. H. Taxation of Real Property and Corporations. Des Moines, 1878. Angell, E. A. The Taxation of Railways in Ohio. Reprinted from the Cleve land Leader, September 20, 1895.

Antoni. Die Steuersubjecte in Zusammenhalte mit der Durchführung der Allge meinheit der Besteuerung nach den in Deutschland geltenden Staatssteuergesetzen. Finanz-Archiv, Vol. V, 1888.

Adams, T. S. Taxation in Maryland.

Assessment, State boards of, reports of, in the various States.

Atkinson, Edward. Argument for a Change in the Law in Regard to Taxing
Foreign Corporations. Boston, 1887.
Attorneys-General, reports of, in the various States.
Auditors, reports of, in the various States.
Barnett, G. E. Taxation in North Carolina.

Johns Hopkins University Studies.

Baltimore, 1900. Benton, E. J. Taxation in Kansas. Johns Hopkins University Studies. BaltiBourne, Edward G. History of the Surplus Revenue of 1837. New York and

more, 1900.

London, 1885.

Brough, C. H. Taxation in Mississippi. Johns Hopkins University Studies. Baltimore, 1900.

Bastable, Charles F. Public Finance. London, 1895.

Blunden, G. H. Local Taxation and Finance. New York, 1895.

Bourne, Edward G. History of the Surplus Revenue of 1837. New York and

London, 1885.

Burkart. Die italiensche Steuer auf die Einkünfte vom beweglichen Vermögen. Finanz-Archiv, Vol. VI. 1889.

Burroughs, W. H. A Treatise on the Law of Taxation as imposed by the States and their Municipalities. New York, 1877, 1883. Canfield, James H. Taxation. New York, 1883.

1 Revised Statutes of Wyoming (1899), secs. 1794-1797.

Castle, Henry J. Practical Remarks on the Principles of Rating, etc., Applied to the Uniform Assessment of Railways, etc. London, 1869. Chapman, James W. State Tax Commissions in the United States. Johns Hopkins University Studies, 1897.

Coleman, J. H. Letters on Corporations and Taxation. New York, 1878.
Controllers, reports of, in the various States.

Connecticut. Report of the Committee Appointed by the General Assembly to
Inquire into the Subject of Taxation. New Haven, 1884.

Report of Special Commission on Taxation. New Haven, 1868.
Report of the Special Commission to Inquire into the Conditions and
Workings of the Tax Laws. New Haven, 1881.

Report of the Special Commission on the Subject of Taxation, New
Haven, 1887.

Cook, Wm. H. A Treatise on the Law of Corporations. 3 volumes. Chicago,

1898.

Cooley, Thomas M. A Treatise on the Law of Taxation. Chicago, 1886.
Costelloe, B. The Incidence of Taxation. London, 1893.

Cossa, Luigi. Taxation, Its Principles and Methods. (Translation) New York, 1888.

Dana, R. H. Double Taxation in Massachusetts. Boston, 1895.

Davies, Julien T. A Compilation of Constitutional Provisions, Statutes and Cases Relating to the System of Taxation in the State of New York. Troy, 1888.

Decisions of the United States and State Courts.

De Land, Charles V. First Annual Report of the State Tax Statistician. [Michigan.] Lansing, 1896.

Delaware. Report of the Delaware Tax Commission to the General Assembly. 2 parts. Wilmington, 1893.

Desty, Robert. The American Law of Taxation, as Determined in the Courts of Last Resort in the United States. St. Paul, 1884.

Dietzel, Carl. Die Besteuerung der Actien-Gesellschaften in Verbindung mit der Gemeinde-Besteuerung. Cologne, 1895.

Dos Passos, John R. The Interstate Commerce Act. New York, 1887.

Dowell, Stephen. A History of Taxation and Taxes in England. 4 volumes.

London, 1884.

Dunn, J. P. The New Tax Law of Indiana. Indianapolis, 1892.

Eastman, Frank M. Taxation for State Purposes in Pennsylvania. Philadelphia, 1898. Ellis, Arthur M.

Income Tax Acts. London. 1893.

Ely, Richard T. Taxation in American States and Cities. New York, 1888.
Problems of To-Day. New York, 1890.
Equalization, Boards of, reports of, in various States.

Equitable Taxation. (Six Essays on the Distribution of Taxation for the Support of the National, State, and Municipal Governments.) New York and Boston, 1892.

Fiero, J. Ne ton. Assessment of Special Franchises. Albany, 1899.
Freund, Ernst. The Legal Nature of Corporations. New York, 1896.
Goodnow, Frank J. The Taxation of Railway Gross Receipts. Pol. Sci. Quar-
terly, Vol. IX, 1894.

Greene, Thomas L. Corporation Finance. New York, 1897.

Hadley, Arthur T. Railroad Transportation. New York and London, 1886.
Hill, J. A. The English Income Tax. Economic Studies. New York, 1899.
Hilliard, Francis. The Law of Taxation. Boston, 1875.

Howe, Frederick C. Taxation of Quasi-Public Corporations in the State of Ohio and the Franchise Tax. Annals of Am. Acad. of Pol. and Soc. Science. September, 1899.

Illinois. Report of the Revenue Commission. Springfield, 1886.
Interstate Commerce Commission. Annual Reports of.

Annual Reports on the Statistics of Railways in the United States. Iowa. Report of the Revenue Commission of the State of Iowa. Des Moines,

1893.

Jenkin (H. C.) F. On the Principles which Regulate the Incidence of Taxes. (Papers ii.) London, 1887.

Jenks, Jeremiah W. The Trust Problem. New York, 1900.

Johnson, Emory R. Relation of Taxation to Monopoly. Annals of the American
Academy of Political and Social Science, Vol. IV, 1894.
Current Transportation Topics. Ibid., Vol. X, 1897.

Jones, Wm. C. Federal Taxes and State Expenses. New York and London, 1887.

Judson, Frederick N. A Treatise upon the Law and Practice of Taxation in

Missouri. Columbus, Mo., 1900.

Lane, Jonathan A. Address on Taxation, with Special Reference to Taxation
upon Income Derived from Property Subject to Taxation. Boston, 1891.
Leroy-Beaulieu, Paul. Traité de la Science des Finances. Paris, 1888.
Maine. Report of the Special Tax Commission of Maine. Augusta, 1890.
Maryland. Report of the Maryland Tax Commission to the General Assembly.

Baltimore, 1888.

Massachusetts. Report of the Commissioners Appointed to Inquire into the Expediency of Revising and Amending the Laws Relating to Taxation and Exemption therefrom. Boston, 1875.

Full Report of the Joint Special Committee on Taxation. Boston, 1894.
Report of the Commission Appointed to Inquire into the Expediency of
Revising and Amending the Laws of the Commonwealth Relating to
Taxation. Boston, 1897.

Michigan. Senate and House Journals, Extra Session of 1899.

Messages of the Governor to the 38th, 39th, and 40th Legislatures, both in Regular and Extra Session.

Minot, Wm., jr. Taxation in Massachusetts. Boston, 1877.

Moore, E. C., jr. Corporate Taxation. American Law Review, vol. 18, 1884.
New Hampshire. Report to the Legislature of New Hampshire of Hon. Geo. W.
Sawyer, Chairman of the Board of Commissioners to Revise
the Tax Laws, etc. Concord, 1876.

*

New Jersey. Report on Taxation of Hon. Chas. S. Ogden (and others) to the

Legislature of New Jersey. Trenton, 1868.

Report of the Special Tax Commission of New Jersey. New Brunswick, 1880.

Preliminary Report of the Committee on Taxation. Trenton, 1891. Report of the Commission Appointed by Governor Griggs to Investigate the Subject of Taxation in New Jersey. Trenton, 1897.

New York. Report on the State Assessment Laws by the Joint Select Committee appointed by the Legislature of 1862. (Published as Appendix to Street, A Digest of Taxation in the States. Albany, 1863.)

Report of the Commissioners to revise the Laws for the Assessment and
Collection of Taxes in the State of New York. Albany, 1871.

Second Report. Albany, 1872.

Decisions, Opinions, and Statistics compiled by the Tax Commission,
with their Report. Presented to the Legislative Joint Tax Committee
of New York. 3 parts. Albany, 1881.

Report of the Joint Committee of the Senate and Assembly relative to
Taxation for State and Local Purposes. New York, 1893.

Report of Counsel to revise the Tax Laws of the State of New York.
Albany, 1893.

Report of the Joint Committee on Taxation. Albany, 1900.
Nicholson, J. S. Taxation. Encyclopedia Brittanica.
Noble, F. H. Taxation in Iowa. St. Louis, 1897.

Ohio. Report of the Tax Commission of Ohio. Cleveland, 1893.

Olmstead, M. G. Argument on Behalf of Certain Corporate Interests before the
Ways and Means Committee [of Penna.]. Harrisburg, 1895.
Oregon. Report of the Board of Commissioners of Assessment and Taxation in

the State of Oregon. Salem, 1886.

Report of the Special Senate Committee on Assessment and Taxation.
Salem, 1891.

Pacific Railroad Legislation. (1862-1865.) Boston, 1885.

Patten, Simon N. The Principles of Rational Taxation. Philadelphia, 1890.
Patterson, C. Stuart. Speech on Taxation of Railroads before the Committee of
Ways and Means [of Penna.]. Harrisburg, 1895.
Penfold, Charles. Practical Remarks upon the Principle of Rating Railway
Companies. London, 1849.
Pennsylvania. Report of the Auditor-General, Secretary of the Commonwealth,
and State Treasurer, on the Tax Laws of the State. Harrisburg, 1867.
Report of the Revenue Commission appointed by * *the Legisla-
ture of Pennsylvania. Philadelphia, 1890.

*

Reports to (and by) the Tax Conference of Pennsylvania Interests. Harrisburg, 1892-1895.

*

Pierce, Edward L. A Treatise on the Law of Railroads. Boston, 1887.
Plehn, Carl C. The General Property Tax in California.

New York, 1897.

(Economic Studies.)

Poore, B. P. Charters and Constitutions. Washington, 1877. Quincy, Josiah P. Double Taxation in Massachusetts. Boston, 1889. Railroad Commissions, Reports of, in various States. Rhode Island. Report of the Joint Special Committee on the subject of Property liable to and exempt from Taxation, made to the General Assembly of the State of Rhode Island.

1875. Schwab, John C. History of the New York Property Tax. Publications of the American Economic Association. Baltimore, 1890. Schmeckebier, L. F. Taxation in Georgia, Johns Hopkins University Studies.

Baltimore, 1900.

Seligman, E. R. A. Railway Tariffs and the Interstate Commerce Law. Boston,

1887.

Finance Statistics of the American Commonwealths.

Publications of

the American Statistical Association.

Boston, 1889.

Theory of Progressive Taxation. Political Science Quarterly, Vol. VIII, 1893.

The Income Tax.

Ibid., Vol. IX, 1894.

The Income Tax in the American States and Colonies. Ibid., Vol. X, 1895.

Essays in Taxation. New York, 1895.

On the Shifting and Incidence of Taxation. New York, 1899.
Recent Discussion of Tax Reform. Political Science Quarterly, Vol. XV,
1900.

Shearman, Thomas G. Natural Taxation. New York, 1897.
Shinn, William P. The Relation of Railways to the State.

Short, E. L. Careless Legislation on Corporate Taxation.

Chicago, 1886.

Taussig, F. W. The Taxation of Securities.

XIV, 1899.

Tax Laws of the States and Territories.

29 Albany Law

Journal.

Street. A Digest of Taxation in the States. Albany, 1863.
Sumner, Charles. Railroad Usurpation of New Jersey.
speech before the United States Senate, February 14, 1865.) New
York, 1865.

(Reprinted from a

Political Science Quarterly, Vol.

(These are to be found in separate pamphlet form in a number of the States, but in the majority of cases they must be sought for in the State and Territorial codes and session laws.)

Thompson, Robert E. Relief of Local and State Taxation through Distribution of
the National Surplus. Philadelphia, 1889.
Thompson, Seymour D. Commentaries on the Law of Corporations. 7 vols.
San Francisco, 1895-1899.

Treasurers, Reports of, in the various States.

Tunnel, G. G. Taxation of Express, Telegraph, and Telephone Companies in
Ohio. Journal of Political Economy, Vol. V, 1897.
Tweed, Charles H. Payment for Surveys and the Taxation of the Central Pacific
Railroad Company.

United States. Census Reports of 1880. Volume VII on Valuation, Taxation,

and Public Indebtedness.

Census Reports of 1890. Report on Wealth, Debt, and Taxation, Volume on Valuation and Taxation, Part II.

Consular Reports. Nos. 99 and 100. 1888.

Report of the Select Committee to Investigate Tax Assessments in the
District of Columbia. Washington, 1892.

Industrial Commission, Report of, on Transportation.

Virginia. Report of the Treasurer and Auditor to the House of Delegates on the subject of Taxation. Richmond, 1874.

Walker, Francis. Double Taxation in the United States. New York, 1895. Walker, Francis A. The Basis of Taxation. Political Science Quarterly, Vol.

III, 1888.

West Virginia. Tax Commission. Preliminary Report. Wheeling, 1884.
Tax Commission. Final Report. Wheeling, 1884.
Winn, Henry. Massachusetts Tax Problems. Boston, 1896.
Wisconsin. Report of the Wisconsin State Tax Commission. Madison, 1898.
Wood, Frederick A. History of Taxation in Vermont. New York, 1894.

TABLE I.—METHODS OF TAXING TRANSPORTATION COMPANIES FOR STATE AND TERRITORIAL PURPOSES.