INDEX .
Pauperism , relation of, to taxationand charity, 15-24Peel, Sir R., on income tax, 136, 137Perjury, as encouraged by taxationof personal property, 100, 101,105, 106
Personal estate, as defined by New York tax laws, 82, 83 ; debts de-ducted from assessment on, 89 ;value in proportion to that of realestate, 94
Personal property, tax on, unfair,10; mostly of recent origin, 84;early ease of assessment, 85 ;methods of assessing, 85-102;proportion to real in New York ,92 ; tax on, never can be success-ful, 103 ; difficulty of assessing,109, no; of corporations, what itlargely consists of, no ; proportionto real in urban and rural countiesof Ohio , in-118 ; tax on, itsfailure in California , 121, 122 ; inCalifornia , its disappearance fromassessment, 122-125; defined, 188;why farmers should oppose taxon, 188-192 ; tax on, its effect inincreasing prices, 189Petition, Tax Reform Association’s,of 1891, 27Poll tax, 39
Pope’s encyclical on labor, 23Potter, O. B., 159Press, note on attitude toward taxreform, 207-215Princeton College, 183Principles, Tax Reform Associa-tion's, 27, 155-157
“Queen's Taxes," the, by JohnNoble, 137, 138
237
Railroad companies, tax on, in Cali fornia , 122, 123
Railroads, increase of value, in Cali fornia , 124Read, G. R., 157
Real estate, what gives it value,187, 188, 109
Real Estate Record and Guide , onTax Reform Association, 157, 158Record, Marlborough, N. Y. , urg-ing a system of assessment, 194Rent, 18; a measure of payer’swealth, 41, 42
Republican Watchman , comment ontax reform, 194
Rhode Island , curious method ofassessment in, 85Richard, A., 157, 158Rogers, A. E., correspondence with,176-181
Rural counties in Ohio , assessmentin, compared with urban, m-119
“Saloon-keeper,” imaginary char-acter in dialogue, 216, 217San Francisco , failure of attemptto increase its taxes, 123, 124 ;failure of attempt to increase taxof, relative to the rest of Califor nia , 123-125Scott, G. A., 157
Seligman, E. R. A., 64 ; attitudetoward tax reform, 182Shearman, T. G., 103, 157, 158Shepard, J. G., opinion on tax re-form principles, 166-168Siedler, C., T59Sinclair, J., 157, 158Single Tax, Julian T. Davies on, 101,102; proposal of Tax Reform As-