PREFACE.

THIS volume is in part a compilation of mattercollected from various sources, but the several paperspossess a unity of purpose, and it has been the aim ofthe editor so to arrange his contributions as to presenta simple and consecutive discussion of the principlesupon which depends a wise system of local taxation.It is believed that the reader unfamiliar with the subjectof taxation will be able to obtain from this book a cor-rect and practical understanding of its main principles.Various systems are considered; their effect upon thecommunity as a whole and upon various classes of thecommunity is set forth, and what is believed to be ascientific and equitable method is presented (unencum-bered by figures) for the judgment of the tax-payer.The census and the various comptrollers’ and commis-sioners’ reports, with the works cited in the addenda, willfurnish abundant statistics for the student. Wherever ithas been possible, credit has been given for material;but a discussion and argument of this nature necessarilyinvolves extensive utilization of data from unknown orunacknowledged sources.

Bolton Hall.