236

INDEX.

Lathrop, L. A. , on income tax, 138,139

Law committee of Philadelphia common council, report of, 44, 45License tax analyzed and con-demned, 215-217Linson bill, 27, 153Listing bill, 37, 38, 4S; of 1884, 48-bo ; of 1892, 49 ; of 1891, Sun’sopinion on, 60-62 ; of 1890, W.F. King’s report on opposition ■to, 161-163

Listing system in Ohio , 63; invarious States, 85, 86 ; its effectin Connecticut , 156 ; remarks ofJ. N. Beach in opposition to, 163Little-Thought, Mr., letter to, 200,201

Livingston, E., 159Long Islanier, on tax reform, 192,195, 196Low, S., 159

Lucas County, Ohio , typical urbancounty, rri

Lunatic, instance of full assessmentof personal property, 121

MacCracken, H. M., attitude to-ward tax reform, 158McCreery, J., 157, 158McCulloch, J. R., on income tax, 157McKinstry, Justice, 34McVicar, Peter, correspondencewith, 176, 177

Massachusetts , form of mortgage in,34

Medina Co., Ohio , 111; assessmentcompared with Hamilton Co.,112, 113

Mill, J. S., 41; on income tax, 9,133

Miller, Joseph Dana, on income tax,127-147

Mills, D. O., 159

Monroe County, Ohio , in

Money and credit taxation in Ohio ,1x3-116

Mortgage, form of, in Massachusetts ,34 ; title guarantee companies’form, 36, 37 ; on land, defined,no ; on farms, where obtained,

190, 191; tax on, paid by borrower,

191, 197-199 ; tax on, discussedby Patriot , Jackson , Miss., 195

Murphy, Senator, 51, 52

Nevada, 64

New York , assessors’ oath in, 47 ;assessment of property in 1869and 1883, 54, 55 ; tax laws of, 82,83

New York City , its future aproposof taxation, 66-75

New York Financier , comments ontax reform, 192, 193

Noble County, Ohio , 111

Noble, John, on “The Queen’sTaxes,” 137, 138

Northcote, Sir S., income tax under,135

Opdyke, George, remarks on landvalues, 44

Ohio , what its assessment shows,106, 107 ; auditor’s report, what itshows, 111-119

Park Bank, 28 •

Parsons, W. H., 48, 58

Patriot, Jackson , Miss., on taxingmortgages, 195