Recommendation,

POLL-TAXES, .

Dissatisfaction with present system,.

Majority not restrained by fear of increasing their own taxes on ques-

NOTE. [See page 72, under "Discount for Prompt Payment," alien poll-tax
uncollected, etc.]

Not clear that it would be constitutional to exempt from taxation,

Argument in support of execution of law drawn from collection of
United States taxes in Massachusetts,

30-31

Plans of New York commissioners given and results shown, as tested by
assessors of Boston,

34-39

Subject dealt with by older countries,

39-43

Can large revenues be obtained from the middle and poorer classes?
Extracts from reports of New York comptroller and assessors in favor of,

43-45

45-46

Taxation of Personal Property-Con.

Plan of New York city commissioner, and effect shown if applied here,
Plan to tax tangible things,

Probable results of the adoption of new methods in other states,
Recommendation,

NOTE. [See under "Discount for Prompt Payment," tables giving amount of
uncollected personalty in New York and Boston, pp. 72-3.]

INCOME TAX.

Lack of uniformity in its construction and enforcement,

48-49

Its original design, with extract from ancient laws and charters,
Not uniformly assessed,

Decision in regard to its validity,

Expediency of repeal,

If not assessed, many would go untaxed,

Income from property should not be taxed,

Theory upon which exemption is justifiable,
Recommendations,

UNITED STATES TAX ON LEGACIES AND SUCCESSIONS TO REAL ESTATE,
Should not be adopted as a source of revenue, except etc.,

56-57

57

57-71

Average rate of tax on, and rate of tax in state,

If not taxed, banks would be used as a means to escape taxation,
Claim of banks in regard to rate of tax; and that they are not used
to escape taxation,

Ownership of, and amount of, compared with total valuation, .
In regard to increase of rate,

Would not advise an increase of rate if, etc.,
Second. In regard to complaints that the banks are used to escape taxation:
Method should be devised to prevent such use,

Extracts from communications from assessors,.

68-69

Remedy proposed,

69

Third. In regard to the rebate for tax on national bank shares :

As buyers of national bank stock they have great advantage over
others, on account of rebate,

Increase of ownership from 1872 to 1873, of number of shares,
State of affairs if they should purchase all the national bank stock,
Recommendation,

Tables showing amount of tax on uncollected personalty in New
York city,

Showing amount in city of Boston, from 1864 to 1870, inclusive,
System throughout the Commonwealth as good as in Boston,
Payment of alien poll-tax not generally made; the whole substantially

into effect of discounts,

Origin of practice,

Discount for Prompt Payment-Con.

Taxes collected with remarkable completeness; consequent inquiry

System open to grave abuse, and wholly unnecessary,

Page

74

74

75

Expediency of making the office a separate department of the state, and
adding to its duties by making the commissioner head executive of
officers appointed to carry into effect the assessment laws,.
State should have an agent upon every local board of assessors,
Adjustment of state and county burdens would be more uniform, if, etc.,
No objection, under proposed system, to apportioning taxes each year,
Objections considered,
Recommendations,

79-83

84

84

85

85

86

Nature of property and constitutional limitations to be kept in view,
Question whether their taxation is required by true theory of our system

Full value of real estate to be reached and made to contribute,

87

88

88

Abstract from report of commissioners of New Jersey, of 1868, against off-
sets, and in favor of taxing property held,

95-98

System of offsets not successful in Connecticut,

Vermont law, allowing deduction for debts, not satisfactory to the people, .

United States bonds used as a means to exemp property,
Owners of United States bonds should not be permitted to extend exempt-
ing power to other property,

Contract between buyer and seller of lands so drawn as to exemp seller on
amount due,
Recommendation,

TAXATION OF GOODS, CHATTELS, MONEY AND Effects, WHEREVER THEY ARE, 101-108
Assessment of merchandise located in other states often declared illegal

and unjust,
Petition for repeal of laws requiring assessment of capital employed and
taxed elsewhere,

Decision of court in regard to situs of personal property, etc.,
Opinion of commissioners on revision of Massachusetts laws, 1834,
Assumption unfounded that courts have decided adversely to methods in

State has power to assess personal property wherever found, excepting, etc.,
Interests of Commonwealth would not be enhanced by repeal of present law,

101

102

103

104

104

104

105

Merchandise owned outside the state and consigned for sale here, not

Effect of attempt to raise revenue by tax on sales at auction,
Present exemption justified by conditions beyond our control,
Conditions modified, .

108

109

109-111

Classes of consigned goods,

111

Effect of their taxation,

111

Merchandise brought here to meet local demand should be taxed,

112

Effect of party's own testimony on question of domicile,
Law passed designed to prevent assessment for less amount than taxed for
in place of last residence; its effect considered,
Defect of present methods,

118

118

119-121

Imposition of tax in 1862 on savings banks for their deposits, and upon
insurance companies,

Law of 1863 taxing dividends paid by corporations, declared unconstitu-
tional; repealed, and law now in force adopted,

General plan of law,.

127

Large revenue derived until banks became extinct by being changed into
national banks,

127

128-135

128

Method of taxation varied and consequently embarrassing to assessors,
Recommendation,