BIBLIOGRAPHY

GENERAL WORKS

Adams, H. C., Science of Finance (New York, 1899).

Black, H. C., Treatise on the Law of Income Taxation (Kansas City, 1915).

Ely, R. T., Taxation in American States and Cities (New York, 1888). Kennan, K. K., Income Taxation (Milwaukee, 1910).

Kinsman, D. O., The Income Tax in the Commonwealths of the United States (New York, 1903).

Montgomery, R. H., Income Tax Procedure (New York, 1920). Plehn, C. C., Introduction to Public Finance (4th ed., New York, 1920). Seligman, E. R. A., The Income Tax (Revised ed., New York, 1914). Seligman, E. R. A., Progressive Taxation in Theory and Practice (Revised ed., New York, 1918).

Wells, D. A., Theory and Practice of Taxation (New York, 1900).

OFFICIAL REPORTS

California:

Commission on Revenue and Taxation, Report, 1906.

Connecticut:

Tax Commissioner, Biennial Report, 1918.

Delaware:

State Treasurer, Reports, 1917, 1919.

Georgia:

Special Revenue Commission, Report, 1920.

Massachusetts:

Commission appointed to inquire into the Expediency of Revising

and Amending the Laws of the Commonwealth relating to Taxation, Report, 1897.

Joint Special Committee on Taxation, Report, 1919..

Tax Commissioner, Reports, 1917-1921.

Mississippi:

Senate and House Committee to Consider the State's Revenue System and Fiscal Affairs, Report, 1918.

Tax Commission, Reports, 1917, 1919.

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New Mexico:

Special Revenue Commission, Report, 1920.
Tax Commission, Report, 1920.

New York:

Comptroller, Report, 1920.

Joint Legislative Committee, Report, 1916.

Special Joint Committee on Taxation and Retrenchment, Report,

1921.

State Tax Commission, Reports, 1918, 1919,

North Carolina:

State Tax Commission, Report, 1919.

State Treasurer, Report, 1920.

North Dakota:

Tax Commissioner, Report, 1920.

Ohio:

Special Joint Taxation Committee, Report, 1919. Oklahoma:

State Auditor, Report, 1912.

South Carolina:

Joint Special Committee on Revenue and Taxation, Report, 1921. Tax Commission, Reports, 1915, 1917.

United States:

Bureau of the Census, Financial Statistics of States, 1918, 1919.
Internal Revenue, Statistics of Income, 1917, 1918.

Virginia:

Auditor of Public Accounts, Reports, 1917, 1918.
Wisconsin:

State Tax Commission, Reports, 1912-1920.
Treasurer, Report, 1918.

SIGNED ARTICLES

Adams, T. S., "The Significance of the Wisconsin Income Tax," Political Science Quarterly, vol. xxviii, no. 4 (Dec. 1913).

Adams, T. S., "The Wisconsin Income Tax," American Economic Review, vol. i, no. 4 (Dec. 1911).

Bullock, C. J., Operation of the Massachusetts Income Tax Law," Quarterly Journal of Economics, vol. xxxii, no. 3 (May, 1918). Bullock, C. J., "Taxation of Property and Income in Massachusetts," Quarterly Journal of Economics, vol. xxxi, no. 1 (Nov. 1916). Kennan, K. K., "The Wisconsin Income Tax," Annals of the American Academy of Political and Social Science, vol. lviii (1915). Kinsman, D. O., "The Present Period of Income Tax Activity in the American States, Quarterly Journal of Economics, vol. xxiii, no. 2 (Feb. 1909).

Lutz, H. L., "The Progress of State Income Taxation since 1911,"
American Economic Review, vol. x, no. 1 (March, 1920).
Lyons, T. E., "The Wisconsin Income Tax," Annals of the American
Academy of Political and Social Science, vol. Iviii (1915).
Plehn, C. C. "An Assessment Roll for the Income Tax," Journal of
Political Economy, vol. xxvii, no. 10 (Dec. 1919).

Seligman, E. R. A., "The New York Income-Tax," Political Science
Quarterly, vol. xxxiv, no. 4 (Dec. 1919).

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Seligman, E. R. A., Are Stock Dividends Income," American Economic Review, vol. ix, no. 3 (Sept. 1919).

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Shelton, W. A., The Income Tax in Georgia," Journal of Political Economy, vol. xviii, no. 8 (Oct. 1910).

Sydenstricker, E., “A Brief History of Taxation in Virginia,” Legislative Reference Bureau of Virginia, 1915.

PROCEEDINGS AND BULLETINS

Bulletin of the National Tax Association (New York).
Proceedings of the National Tax Association (1918-1921).
Proceedings of the New York State Conference on Taxation (1919).