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engaged in the common work of admin-
istration, interpretation and constructive
thinking along the lines of such reform.
For the benefit of those who were not in
attendance, some brief comment on the
conference may be given.

The suggestion by the New Hampshire
Tax Commission of the location of the
conference turned out to be a most happy
one. Never before have we met under
more pleasing surroundings; and with al-
most ideal weather conditions, the visitors
were able to enjoy the delightful region.

While nature was most kind, it is not too
much to say that the effective and persis-
tent efforts of Secretary Hale of the New
Hampshire Commission, and his assistant,
Mr. Whittemore, really made the selection
of a summer resort the success which it
was. It is only stating a simple fact to
say that the long weary work of prepara-
tion, carried on by these persons, was what
really made the conference so enjoyable
and satisfactory. The Secretary, being in
position to realize this more than anyone
else, gladly takes this occasion to make
recognition of what was done and to ex-
press, as he knows would be the desire of
all present, their sincere thanks for the de-
tailed attention to their numerous indi-
vidual requirements.

It is also appropriate to call attention to
the deep interest displayed by Governor
Brown, to whose personal efforts and care-
ful management is due distinct and em-
phatic appreciation. Never before have we
had the cordial and sympathetic advice and
assistance of a chief executive with such an
appreciation of the aims and purposes of
our conferences, which his long experience.
as a leader in the exacting work of the ad-

ministrataion of tax laws has given Governor Brown. His delightful personality and his personal attendance at the sessions were most inspiring and helpful.

The Opening Session

The conference organized on Monday evening, September 12, as planned, with the selection of President Bliss as Chairman. Governor Brown then welcomed us in a charming address which made each person feel at home amidst the inspiring mountain scenery. We were most fortunate in having available Attorney General Cluff of Utah, who responded in an address of unusual brilliancy and good taste. An exceptional feature was occasioned by the presence of Governor Miller of New York, who made an address which received wide and favorable comment. His theme was the desirability of giving serious attention to reduction in taxation and to economies in government, advice which found cordial response.

The committee on resolutions was organized by the selection of the veteran C. J. Tobin, of New York, as chairman.

Tuesday

In the morning, notable comments on tax problems in the New England states were made by the commissioners of those states, all of which were represented. This was followed by a discussion of forestry taxation, led by Professor Chapman of Yale University. The general impression was that the subject should be pursued, and this plan was forwarded by the adoption of the resolutions shown below.

In the afternoon the delegates, through the courtesy of Governor Brown, were given the interesting experience of a trip up Mount Washington over the celebrated cog railroad. This trip was made possible through special arrangements planned by Mr. Hale and was an enjoyable one, despite the fact that the weather was not such as to make possible a clear view from the summit.

Returning from the mountain the evening session was devoted to the general work of the committee on a Model System of State and Local Taxation, with Professor Bullock in the chair. The activities of the two sub-committees on the taxation of interstate business had developed so much

of interest and importance that these committees, through their chairmen, Senator Davenport of New York and Mr. Lamb of Pennsylvania, advised further study. The preliminary work done by the individual members was looked upon as likely to result in important recommendations at the next conference. The committees were continued by resolutions adopted by the conference at a later session.

Wednesday

In the morning a summary of recent legislation prepared by William E. Hannan of the New York State Library was read and thereafter outstanding developments in taxation were discussed generally. Tax Commissioner Hallanan of West Virginia aroused lively discussion over the sales tax recently adopted in that state. Solicitor to the Treasury of Ontario, Canada, Mr. J. T. White, responded for that province, as did Tax Commissioner Donley of Manitoba.

In the afternoon, the conference was led in a discussion of state constitutional provisions on taxation by an instructive address by Governor Brown of New Hampshire, who portrayed the history of efforts for constitutional reform in that state, making constructive suggestions for overcoming the embarrassments to progress presented by the general property tax, when required by constitutional mandate.

Assistant Attorney General Laylin and Mr. C. A. Dyer, of Ohio, gave inside information of the perplexities in that state, which have brought about serious consequences. The situation there appears to be nearing a point where some compromise between the conflicting elements seems assured.

Mr. J. H. Fertig described the constitutional situation in Pennsylvania and the work of the revision committee.

In the evening two notable addresses were made, one by Mayor Peters of Boston, who forcefully presented the methods pursued to secure adequate revenue, and the other by the originator of tax reform in this country, Professor Ely of the University of Wisconsin. The Professor thoroughly entertained his audience by a masterly discussion of land taxation, showing by an array of arguments and facts, supported by diagrams, the extent to which real estate has come to be overtaxed. His address was

widely discussed throughout the remainder of the conference and will, when printed, be found of fundamental importance in future work.

Thursday

The federal tax session was naturally the important one for many present. Mr. Zoller gave a clear and instructive account of the pending revenue bill, which was followed by criticism and suggestions by Mr. Satterlee, Mr. Holmes and others. The general impression one gained was one of sympathy for the purposes of those responsible for the legislation in question, which was reflected in a splendid telegram of appreciation of the untiring self-sacrificing work of Dr. Adams, prepared by Commissioner Link of Colorado. This was dispatched with spontaneous and affectionate remarks of approval by the many friends of Dr. Adams present. It was a keen disappointment that the situation at Washington happened to be such that neither Dr. Adams nor Mr. Walker could be present to participate in the discussion at this session.

In the afternoon the conference took up the discussion of public utility taxation, when Mr. Alexander of the Boston and Maine Railroad presented a "tale of woe" which brought forth expressions of sincere sympathy from various members. Mr. Tunell of the Santa Fe Railroad described the startling doings of the last California legislature and Mr. Odlum of New York made an address which showed careful consideration of the various angles of this difficult question. Commissioner Howe of Arizona, with Commissioner Lyons of Wisconsin represented the administrative side.

In the evening the conference plunged into the important and troublesome question of bank taxation, presented by the recent decision of the Supreme Court in the Virginia case. Notable talent was present in the persons of General Counsel Paton of the American Bankers Association, George Bryan of the Virginia Bankers Association, Corporation Counsel Hill of Boston and Martin Saxe of New York, Commissioner Wallace of North Dakota and Mr. Vaughan, Counsel to the Virginia Tax Board, spoke, the remarks of the former being descriptive of his suit now pending in the Supreme Court. The discussion seemed to develop the need of amendment

of the federal bank tax law and of numerous state laws in order to provide for the contingency caused by the decision referred to above. The conference thereafter adopted resolutions looking to such action.

It was Awful while it Lasted

At this session an affair was perpetrated which, while of a nature personal to the Secretary, should in justice to fact be briefly described. The Secretary seemed to find unusual difficulty in getting this session started, being oblivious to what turned out to be concerted action. When finally convened, with the Secretary up in front, as usual, a large audience appeared, including full representation by the ladies. This unusual interest over the subtle question of law involved in the bank tax discussion, failed to excite any suspicion in the mind of the Secretary that anything unusual was. at hand and he was therefore thrown into complete embarrassment and confusion when, after a highly generous address on the part of President Bliss, he was called up from the corner to which he had fled, in the hope of effecting complete escape, and presented with a beautiful gold watch and chain. The situation may be imagined, when the qualifications of the Secretary as a speaker are recalled. He managed somehow to express himself and sat down with a sigh of relief and the " gallery" vanished, leaving the field to the lawyers.

In spite of the painful experience, candor and a normal sense of the meaning of the tribute compel the Secretary to acknowledge a very real and deep appreciation of this kind and generous token of regard, extended by the many friends, old and new, who have stimulated and encouraged him to make such effort as has been possible, in a desire to promote the aims and purposes of the conferences and the work of the National Tax Association. The Secretary takes the opportunity afforded him as Editor, to extend to all who participated in the act above described his sincere thanks and best wishes for the "good times" which are assured him, through the use of the beautiful and valuable gift.

Friday

At the morning session Mr. Sutherland presented a highly important paper dealing

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