Economic and Social History of Chowan County, North Carolina, 1880-1915

By Mabel Newcomer | Go to book overview

CONTENTS
CHAPTER I INTRODUCTION
Section Page
1. Failure of the General Property Tax9
2. Meaning of "Separation of State and Local Revenues"11
3. Theory of Separation13
4. Arguments For and Against Separation17
5. Separation in Foreign Countries24
6. Separation in the United States26
CHAPTER II
SEPARATION IN DELAWARE31
CHAPTER III SEPARATION IN PENNSYLVANIA
1. History of Taxation in Pennsylvania37
2. Local Taxation43
3. Separation in Pennsylvania44
4. Effect of Separation on Local Tax Systems45
5. Effect of Separation on the State Tax System49
CHAPTER IV SEPARATION IN NEW YORK
1. History of the General Property Tax54
2. History of Special Taxation and the Present System58
3. Effect of Separation on the Local Fiscal System64
4. Effect of Separation on the State Fiscal System67
CHAPTER V SEPARATION IN CONNECTICUT
1. History of Taxation in Connecticut before 188975
2. Tax System in 188981
3. History of Taxation During the Period of Complete Separation82
4. Effects of Separation and Recent Legislation84

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