INDEX.

Advertiser, Geneva, 193

Aldrich, S., 157, I5 8

Alliance Leader, attack of, on TaxReform Association, 193, 194

Andrews, G. H., on future of New York City , 66-75 '• on inequali-ties of taxation in N. Y., 94-102; quotation from speech, 119,120 ; reference to address of, ontaxation, 218

Arnoux, \V. H., 48, 50, 51, 52, 57,58, 60

Assessment, under-valuation in, 46,47 ; of property in New York , in1869 and 1883, 54, 55 ; curiousmethod of, in Rhode Island , 85 ;of personal property, deduction ofdebt in, 91; in Ohio what it proves,106, 107; difficulty of, in case ofpersonal property, 109, no; inurban and rural counties in Ohio compared, 111-119 ; instance ofwidow’s personal property, 120,I2r; system urged by MarlboroughRecord, 194

Assessor’s oath, in New York , 47

Bank of England , how it collectsincome tax, 202

Baxter, R. D., on income tax, 138

Beach, J. N., remarks in oppositionto listing system, 163Belford’s Magazine, 127Bemis, E. W., attitude on tax re-form, 170, 171

Board of Trade and Transportation,50

Board of Trade, its proposed taxcommission in 1890, 153, 154Bonds , U. S. , their relation to per-sonal property tax, 90, 91Bowker, R. R., 157, 158Brooklyn , taxes and assessments,28 ; House Owners’ League, 154Brown, Gov., of Tennessee , 75Brunner, J. H., correspondencewith, 174-176

California , failure of attempt to taxpersonal property in, 121, 122Camp, H. N., 157, 158Capital, its flight before taxation,72, 186, 187Carroll Co., Ohio , rnChamber of Commerce, 32Chapin, A. L., 2

Charity, 17; relation to taxation, 20,22, 24

Christensen, C. T., 157, 158Claflin, John, 158