238

INDEX.

sociation not identical with, 165,166

Smith, Adam , 5; maxims of taxa-tion, 6

Smith, Goldwin, on income tax, 131,

132

Steinway, William, 157, 158Sturges, Hon. S. B., 63Sun, New York , 60, 62

Tariff, why not discussed in thisvolume, 13, 14; reduction andpossible abolition of, 127, 128Taxation, effect on pauperism, 15-24; incidents of, 44-47; only justsystem of, 48; of capital, drivesthe latter away, 72; curious formsof, 84 ; inequalities of New York system, 94-102 ; local option in,102, 154; “Taxationof the United Kingdom, ” by R. D. Baxter, 138Taxes, not paid for protection, 4 ;why collected, 5

Tax laws of Philadelphia , 78-80Tax on real estate, 10-13; on cor-porate franchises, 13, 14; on dogs,17-18; on bonds, stocks, etc., 28;on indebtedness, falls on bor-rower, 30; on mortgages, 30, 37;on personal property, paid bythree classes, 87, 88; on personalproperty, how evaded, 88-94 ; onpersonal property in Connectieut,96, 97; on pleasure carriages insome counties of Ohio , 116; onwatches in some counties of Ohio ,116; on moneys and credits insome counties of Ohio , 117; ontelegraph and telephone compa-nies in California , 122, 123; oncorporations, A. R. Eno, 154, 155;

on personal property, why againstinterests of farmers, 189Tax rate, in Albany, 27; in New York City , 27; in Rochester , 27 ;in Brooklyn , 28

Tax Reform Association, 26; originof, 153-160

“Tax Reformer,” imaginary char-acter in dialogue, 197-199Tax Revision Commissioners in New York , 41

Telegraph companies, tax on inCalifornia , 122, 123Telephone companies, tax on inCalifornia , 122, 123Tenements, 21

Thompson, R. E., letter on tax re-form, 182Thorne, S., 157Thurber, F, B., 157, 158Thurman versus Ryan, Court ’s utter-ance in, 91Tiffany, C. I-., 159Times, New York , on real estatetax, xi, 12; on Tax Reform As-sociation, 160, 161Title guarantee companies, theirform of mortgage, 36, 37Townsend, R. H. L., 157Troy Herald, criticised by Press,193

Troy Press, opposition to personalproperty tax, 193

Undervaluation in assessments, 46,

47

United States bonds, their relationto personal property tax, 90, 91Universities, correspondence with,164