Page images
PDF
EPUB

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.

the American Statistical Association.

Boston, 1889.

Publications of

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.

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

Taussig, F. W. The Taxation of Securities.

Political Science Quarterly, Vol.

XIV, 1899.

Tax Laws of the States and Territories.

(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.

[graphic]

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

Arizona.

Arkansas.

California.

Colorado

Connecticut..

Delaware

Florida.

Sleeping car cos.

[subsumed][subsumed][subsumed][subsumed][subsumed][ocr errors][ocr errors][subsumed][subsumed][subsumed][subsumed]
[blocks in formation]
[blocks in formation]

Railroad cos..

Express cos.....

1 I. e. taxes of specific gross amounts, or of specific sums per mile of line, per instrument in use, etc. 2 On capital stock plus funded and floating debt.

3 Domestic corporations.

Telephone cos.

[graphic]
[graphic]

TABLE I-METHODS OF TAXING TRANSPORTATION COMPANIES FOR STATE AND TERRITORIAL PURPOSES-Cont'd.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small][subsumed][subsumed][subsumed][subsumed][merged small][merged small][graphic]
« PreviousContinue »