Taxation in American States and Cities

Table of contents

• Title Page iii
• Preface vii
• Table of Contents xiii
• Part I - Introduction 1
• Chapter II - General Propositions Respecting Taxes 13
• Chapter III - The Origin and Growth of Modern Taxation 25
• Chapter IV - A Few General, Remarks on the Workings of Taxation 55
• Chapter V - The Different Kinds of Taxes 63
• Chapter VI - Direct and Indirect Taxation Compared 79
• Chapter VII - The Literature of Taxation 94
• Part II - Taxation as It Is 103
• Chapter II - Taxation in 1796 116
• Chapter III - The Transition Period 131
• Chapter IV - Experience of Ohio 146
• Chapter V - Experience of Georgia 160
• Chapter VI - Experience of Wisconsin and West Virginia 170
• Chapter VII - Experience of New York 176
• Chapter VIII - Experience of Other States 188
• Chapter IX - Other Features of Existing Financial Systems of American States and Cities 202
• Chapter X - The Testimony of Reason 217
• Part III - Taxation as It Should Be 235
• Chapter II - Taxation of Real Estate 246
• Chapter III - Exemption of Real Estate from State Taxation 251
• Chapter IV - A Plan Whereby a Part of the Increasing Value of Real Estate in States and Cities May Be Secured by the Public 264
• Chapter V - Natural Monopolies 269
• Chapter VI - Taxation of the Manufacture and Sale of Intoxicating Liquors 280
• Chapter VII - Taxation of Incomes 287
• Chapter VIII - Taxation of Inheritances and Bequests 312
• Chapter IX - Business Tax 321
• Chapter X - Taxation of Railroads Operated by Steam, and Other Corporations 324
• Chapter XI - Miscellaneous Kinds of Personal Property 334
• Chapter XII - Taxation of Savings Banks, Churches, and Educational and Benevolent Institutions 340
• Chapter XIII - Technical Details and Administrative Machinery 350
• Part IV - Constitutional Provisions, Statistical Information, and Miscellaneous Matter 373
• II - Revenues and Expenditures of the States 407
• III - Revenues and Expenditures of Cities 469
• IV - Rates of Taxation 496
• V - Valuations of Real and Personal Property 498
• VI - Public Debts of States and Cities 508
• VII - Inheritance and Bequests 515
• Index 533

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