Suffrage Continued Qualifications Comparative information Citizenship qualifications for voting in woman-suffrage states. Cong Rec 56:11873-4 S 30 '18 Governors' messages, 1919 Rhode Island-Gov. Beeckman recommends prompt action in the matter of unrestricted manhood suffrage SO that the property qualifications will be eliminated. Sugar Congressional Record contains discussions on sugar in the issue of Aug. 19, 1919. Control of sugar distribution. tables In New York (state.) Food comm. Report, 1918, p 126-45 '19 Government-aided sugar central for Jamaica. C: E. Asbury. Commerce Repts no 2 p 21 Ja 3 '19 Guide in using sugar. tables Oregon Voter 14:358 S 21 '18 Hongkong sugar situation. G: E. Anderson. Commerce Repts no 173 p 484 JI 25 '19 Increasing use of sugar in Norway. N. A. Bengtson. tables Commerce Repts no 129 p 1152-3 Je 3 '19 Manufacture of sugar. il Travelers Standard 7:1-14 Ja '19 Mauritius sugar crop for 1918-19. J. G. Carter. Commerce Repts no 265 p 562 N 11 '18 Natal sugar crop. W: W. Masterson. table Commerce Repts no 224 p 1128-9 S 24 '18 Present and prospective sugar situation in Java. table Econ World n s 17:592 Ap 26 '19 Present situation of the Argentine sugar market. Commerce Repts no 133 p 1236-7 Je 7 '19 † Spencer, C. L. Sugar situation. 89p il $1 '18 Drew press Stock of sugar in Argentina. W. H: Robertson. Commerce Repts no 59 p 1181 Mr 12 '19 Sugar crop of Matanzas province. P. L. Clugston. tables Commerce Repts no 231 p 17-19 O 2 '18 Sugar industry of Barcelona district. H. N. Cookingham. tables Commerce Repts no 267 p 602-3 N 13 '18 Sugar market in Spain. C. L. Jones. table Sugar. In U.S. Supt. of doc. Commerce and manufactures, (Price list 62, 3d ed.), p 37 D '18 Comparative Information Queensland's bumper sugar crop. J. N. Barclay. table World's Markets 4:14 S '18 Spanish sugar production and consumption. tables Commerce Repts no 229 p 1211 S 30 '18 Sugar crop in Santo Domingo consular district. C. S. Edwards. table Commerce Repts no 233 p 58 O 4 '18 World sugar-crop estimates. tables Com merce Repts no 274 p 705-7 N 21 '18 Decisions Attorney general Gregory's opinion sustains sugar refiners' agreement with the U.S. food administration. Official Bul 3:9 Ja 18 '19 Prices Argentine sugar situation. W. H: Robertson. Commerce Repts no 215 p 977-8 S 13 '18 Prices of sugar in principal countries. table Commerce Repts no 33 p 609-10 F 8 19 Comparative information Sugar prices in many lands. table Can Food Bul no 19 p 19 O '18 Regulation Control of sale and distribution of sugar in the District of Columbia. Monthly Labor R 7:604-5 S '18 Further restrictions in the use of sugar. Credit Men's J 4:11-12 O '18; Same. Better Business 2:11-12 O '18 Government control of sugar during the war. Joshua Bernhardt. tables Q J Econ 33:672713 Ag '19 Government control of sugar expected to continue in Great Britain and France. Econ World n s 18:159 Ag 2 '19 Reason for removing sugar restrictions are explained. Official Bul 2:4 D 11 '18 * United States. Food administration. Sugar conservation measures: rationing plan; special license regulations no. 6; manufacturers and refiners of sugar; amendments and additions effective July 1, 1918. 4p '18 Reports American sugar refining company. Annual report, 1918. 27p tables charts map '18 117 Wall st, N.Y. Statistics Commercial stocks of sugar and related products on July 1, 1918, not including retail stocks. tables charts Food Surveys v 2 no 7 16p S 18 '18 Germany's sugar crop for past four years. tables Commerce Repts no 155 p 60 JI 3 '19 Sugar crop of the West Indies in 1918. tables Commerce Repts no 91 p 415 Ap 18 '19 Sugar statistics. tables In World 1919 almanac and encyclopedia, p 239-40 '18 World's sugar crop estimates. tables Commerce Repts no 185 p 784-5 Ag 8 '19 World's sugar crop for the season of 19181919. table Econ World n s 16:914 D 28 '18 Sulphur industry Decrease in sulphur production in Italy due to the war. tables Italy To-day 1:12-13 N 15 '18 Sulphur trade of Norway. N. A. Bengtson. tables Commerce Repts no 174 p 534-6 J1 26 '19 United States. Tariff comm. Information concerning the pyrites and sulphur industry. 31p bibl tables '19 Prices Italian decree fixes maximum prices for sulphur. D: F. Wilber. Commerce Repts no 219 p 1056 S 18 '18 Sulphuric acid After the war Post-war position of British sulphuric acid and fertilizer trades. J: W. Davis. Commerce Repts no 90 p 370-7 Ap 17 '19 Summer resorts Sanitation Resort sanitation. R. M. Olin. Pub Health (Mich.) n s 7:275 Je '19 Summer schools. See Colleges and universities -Summer schools; Play schools Sun, Eclipse of Total eclipse of 1918. S. A. Mitchell. il Univ Va Alumni Bul 11:396-417 Ag '18 Sunday See also Baseball, Sunday; Moving pictures Legislation Sunday movie and baseball bills passed. Reform Bul 10:1-4 Ap 11 '19 Sunday Continued Legislation, Comparative † New York (state). Lib. Leg. ref. sect. Laws of the various states exempting persons, observing another day than Sunday as the Sabbath, from penalties for Sabbath breaking. W: E. Hannan, comp. 8p (Typew. 40c) D '18 To be obtained only thru P.A.I.S. † New York (state). Lib. Leg. ref. sect. Laws on Sunday observance in the forty-eight states. 48p (Typew. $2.40) Mr '19 To be obtained only thru P.A.I.S. Sunday baseball. See Baseball, Sunday Supreme council of supply and relief Correspondence outlining the origin and development of Supreme council of supply and relief extending aid to the civilian population of Europe. Official Bul 3:13-14 F 3 '19 Supreme inter-allied council Inter-allied council. Advocate of Peace 81: 49-53 F '19 American assn. of railway surgeons. Annual meeting, Chicago, Oct. 15-17, 1919. L: J. Mitchell, sec., 29 E. Madison st, Chicago. American surgical assn. Annual meeting, Atlantic City, June 16-18, 1919. J: H. Gibbon, sec., 1608 Spruce st, Philadelphia. Congress of Am. physicians and surgeons. Annual meeting, Washington, D.C.,, May, 1919. W. R. Steiner, sec., 4 Trinity st, Hartford, Conn. Surgical instrument industry (Tariff United States. Tariff comm. Surgical instrument industry in the United States. information ser. no. 7) 54p '18 Surveys. See Agricultural surveys; Industrial surveys; School surveys; Social surveys; United States-Coast and geodetic survey; also subhead Surveys under: Amusements; Business; Canals; Children-Charities, protection, etc.; Cooperation; Cost of living; Economic conditions; Farm management; Feebleminded; Fire protection; Forests and forestry; Hospitals; Housing; ImmigrantsAmericanization; Industrial cripples; Industrial education; Infant mortality; Libraries; Mental hygiene; Municipal ownership: Natural resources; Nurses and nursing; Nutrition; Prenatal care; Printing industry; Prohibition; Public health; Public health nurses; Timber; Tuberculosis; Water waste Sweden History Land; Syphilis Complement fixation text for syphilis (modified Wasserman): description of a method at present in use at the Hygienic laboratory. M. H. Neill. tables US Pub Health Repts 33:1387-98 Ag 23 '18 -Same. (Reprint no. 483) 14p '18 Early syphilis as a public health problem, by W. J. Heimann; Syphilis in relation to mental disease, by W: C. Sandy. bibl In Connecticut state med. SOC. Proceedings, 1918, p 165-74, 190-8 Je '18 Family of the neurosyphilitic. H. C. Solomon and M. H. Solomon. bibl Mass Comm on Mental Diseases Bul 2:30-9 Ap '18 Read at the National conference of social work, Pittsburgh, 1917. Reprinted from Mental Hygiene, January, 1918. • Minnesota. Bd. of health. Syphilis and venereal diseases as a public health problem. H. G. Irvine. 16p tables '18 Read before the section on dermatology at the 69th annual session of the American medical association, Chicago, June, 1918. Need of hospital beds for syphilis. J: H. Stokes. Modern Hospital 12:390-2 My '19 New pathology of syphilis. A. S. Warthin. US Naval Med Bul 13:114-17 Ja '19 Responsibility of the state hospital in the prevention and treatment of syphilis. O. O. Fordyce. tables Ohio State Inst J 1:81-9 Mr '19 Address at quarterly meeting of the Ohio board of administration and managing officers of Ohio state institutions, Cincinnati, March 21, 1919. Some practical points in the diagnosis of syphilis of the nervous system. E: L. Hunt. Med Rec 95:391-3 Mr 8 '19 Read before the City hospital alumni society, New York, Jan. 16, 1919. Standardized Wassermann technique for state approved Wassermann laboratories. W. A. Hinton. tables Commonhealth 5:374-81 D '18 Studies in the standardization of the Wassermann reaction, by J: A. Kolmer; Same, by C. P. Brown and J: A. Kolmer. bibl tables Am J Syphilis 3:1-25 Ja '19 Presented before the 4th annual meeting of the American association of immunologists, New York, May, 1917. Syphilis and its relation to infant mortality. P. C. Jeans. bibl tables Am J Syphilis 3: 114-25 Ja '19 Read before the American association for study and prevention of infant mortality, 9th annual meeting, Chicago, Dec. 5-7, 1918. Syphilis and mental disease. F: J. Farnell. R I State Bd Health Bul 5:23-30 My '19 Syphilis in 1918. B. S. Dunn. bibl Med Rec 94: 933-8 N 30 '18 Treatment of early syphilis in relation to the development of neurosyphilis. L. G. Lowrey. Mass Comm on Mental Diseases Bul 2:76-9 Ap '18 Reprinted from the American Journal of Syphilis, January, 1918. of Wasserman test in practical psychiatry: an analysis of the results of the test on sixteen hundred admissions to Danvers state hospital, by L. G. Lowrey; How shall latent syphilis be treated: the prophylaxis syphilis of the central nervous system, by H. C. Solomon; Behavior of the Wasserman reaction in cases receiving mixed treatment, by H. C. Solomon; Bruck's serochemical test for syphilis: a report of 400 cases compared with the Wasserman reaction, by C. E. Smith and H. C. Solomon. bibl tables il Mass Comm on Mental Diseases Bul v 1 no 3 p 89-99, 180-6, 211-22 '18 See also Infant mortality Tariff Canada's tariff gives England the preference. Greater N Y 8:5 Je 23 '19 China's revised tariff ready for ratification by the powers interested. Econ World n s 17: 414 Mr 22 '19 Difficulties of tariff revision. O. F. Schuette. Am Econ 63:387-8 Je 20 '19 Education that isn't! Noel Sargent. Am Econ 63:148-9 Mr 7 '19 England's progress in imperial preference. Americas 5:14-16 My '19 Far Eastern bur. Injustice of the conventional tariff in China. A. B. Humphrey. 1p Mr 17 '19 13 Astor Place, N.Y. Financing the protective tariff. Public 22:103-4 F 1 '19 of E. J. Impending industrial crisis: problems peace step from the background. Dwyer. Nat Repub 5:7 N 23 '18 Imperial preference in British budget, 191920. Can Official Rec 1:11 Je 5 '19 Longworth bill reported. O. F. Schuette. Am Econ 64:83-5 Ag 8 '19 Making a scapegoat of the tariff., J: P. Young. Am Econ 63:132-3 F 28 '19 New British budget provides for imperial preference. H. G. Brock. Commerce Repts no 136 p 1291-3 Je 11 '19; Same. Econ World n s 18:17 JI 5 '19 Now for the Fordney tariff bill! O. F. Shuette. Am Econ 63:163 Mr 14 '19 Opinions of United States senators on relation of League of nations to the tariff. Am Econ 64:102-3 Ag 15 '19 Our duty to our country. J. H. Moore. Am Econ 63:78 Ja 31 '19 From a speech in the United States House of representatives, Dec. 9, 1918. Paramount issues. Am Econ 62:313-14 N 29 '18 Progress of the Chinese tariff revision. Econ World n s 16:915 D 28 '18 Protection and tariff revenue. Am Econ 62:169,179-81 S 27 '18 Protective tariff would increase as well as customs revenue. O. F. Schuette. Am Econ 63:227 Ap 11 '19 Railroads and the tariff. J. W. Fordney. Am Econ 64:85, 95-6 Ag 8 '19 Revenue bill. H. M. Towner. tables Am Econ 62:308 N 22 '18 Tariff a national issue. T: F. Logan. Am Econ 62:153-4 S 20 '18 Tariff board for revision of law. Greater N Y 8:23 Mr 17 '19 Tariff revenue of Christiania for three months. Commerce Repts no 149 p 1590-1 Je 26 '19 Tariff to be the big issue, probably, in the presidential election 1920. Am Econ 62: 329-30 D 6 '18 Would be a god-send if a protective tariff law could now be substituted for the Underwood law; Effect of the war on tariff policies. Am Econ 62:377-8, 385 D 27 '18 See also Free harbors; Free trade and protection; Taxation After the war Canada's post-war tariff. N Y Times Je 9 '19 p 12 Forecast of the future tariff policies of Europe. L. Domeratzky. Americas 5:11-13, 22-6 J1-Ag '19 Bibliography United States. Supt. of doc. Tariff and taxation. (Price list 37, 7th ed.) 25p Jl '18 Conferences Resolutions of West Indian intercolonial customs conference. H: D. Baker. Commerce Repts no 129 p 1146-7 Je 3 '19 Thirty-fourth annual meeting of the American protective tariff league. Am Econ 63: 67-9 Ja 31 '19 Laws * American protective tariff league. Protective tariff cyclopedia. rev ed 157p '18 339 Broadway, N.Y. Includes: Payne-Aldrich tariff law of 1909; Underwood law of 1913 compared, giving every rate of duty in the laws of 1909, 1913 and amendments of 1916. United States. Congress. Philippine tariff act of 1909 as amended by the United States tariff act of October 3, 1913, with index and repertory and appendix. (U.S. 61st Congress, 1st sess.) 176p tables '18 United States. Tariff comm. Report upon the revision of the customs administrative laws. 209p '18 F. W. Taussig, chm. Legislation America's tariff policy, past and future. Commerce Repts no 74 p 1587-9 Mr 29 '19 Legislation, Proposed Bargaining tariff. W: S. Culbertson. In Nat. for. trade council. Official report, 1919, p 7181 '19 -Same cond. Current Affairs (Boston) 10:16+ My 5 '19 -Same. 13p '19 Nat. for. trade council, India House, Hanover sq., N.Y. Protection coming in England. O. F. Schuette. Am Econ 63:211-12 Ap 4 '19 Protective tariff legislation pledged by sixtysixth Congress. O. F. Schuette. Am Econ 63:323 My 23 '19 Tariff bills pending before Ways and means committee and before House of representatives. Am Econ 64:74-5 Ag 1 '19 Tax commissions Chicago civic fed. Arguments for a state tax commission. (Bul. no. 26) 2p Ag '18 108 S. La Salle st Florida tax commission has been abolished by action of an extra session of the state legislature. Ja '19 Saskatchewan tax commission proposed. Western Munic N 13:302 N '18 Tax commission in Manitoba. Western Munic N 13:241 S '18 Tax department, 1900-1919. A. T. Benzinger. table Baltimore Munic J 7:1 Ap 11 '19 Governors' messages, 1919 Illinois-Gov. Lowden recommends abolishing the state board of equalization, and the establishment of a central department of assessment. New Hampshire-Gov. Bartlett recommends a law providing that when vacancies occur in the tax commission that they be not filled, until the commission has been reduced to one member. North Dakota-Gov. Frazier favors a one-man tax commission to work with the state board of equalization. Texas-Gov. Hobby recommends the creation of a special tax commission. Tax commissions-Legislation, Proposed -Cont. Tax plan brings sharp debate. City Club Bul (Chicago) 12:118-20 My 12 '19 Tax rate Aldermen fix the 1919 city tax rate. tables Greater N Y 8:18 Mr 10 '19 Greater tax returns from personal property. J. A. Cantor. Rec and Guide 102:739, 747 D 28 '18 1917 rates of equalization. table chart In New York (state). Tax comm. Annual report, 1917, p 55-71 '18 Proposed budget may raise tax rate to 2.48. table Rec and Guide 102:479-80 O 26 '18 Say 1919 taxes wil not exceed those for 1918. Rec and Guide 102:712 D 21 '18 Tax rate and its cousins: may their shadows grow less. Citizen Control of Citizen's Business White Pa no 23 1p D 12 '18 Tax rate for 1919 slightly lower in all five boroughs. table Rec and Guide 103:265 Mr Analysis, city and county tax duplicates. tables Commerce Club N (Toledo) 4:3 Ja 13 '19 Argentina's new tax proposals: income levy's effect on foreign capital. N Y Evening Post N 6 '18 p 12 Bankers trust company. Taxation of personal property, state of New York. 20p '18 16 Wall st, N.Y. Bankers trust company. Twenty-four billion. 31p '18 16 Wall st, N.Y. Contains suggestions for the equitable apportionment of the year's expenses among the 23,500,000 families in the United States. † Bidwell, F: D. Taxation in New York state. 301p $1.50 '18 F: D. Bidwell, State tax dept., Albany Chicago bur. of pub. efficiency. Proposed tax increases for the city of Chicago, the Board of education, and Cook county. H. S. Keeler. 17p tables Je '19 315 Plymouth Court Comptroller Travis' plan for new taxation. Rec and Guide 102:683 D 14 '18 Cooperative competition is rapidly gaining acceptance. D. C. Roper. Mining Cong J 4: 461-2 D '18 Effective work of taxation bureau reflected in large budget savings. Seattle Spirit 2:3 O 17 '18 Federal revenue and tax legislation. D. C. Roper. Am Ind 19:20 Je '19 Address before the 24th annual conference of the National association of manufacturers, New York, May 19-21, 1919. Federal taxation and state rights. Constitutional R 3:34-43 Ja '19 Fifty million dollars of new revenue must be provided. Rec and Guide 103:300 Mr 8 '19 Four mills tax in Providence, R. I. W. W. Burnham. table Nat Tax Assn Bul 4:141-2 Mr '19 General property tax. Miss Banker 5:17-20 Ag '18 Hearing at Albany on realty board's tax bills on Feb. 5; Questionnaire on tax problems brings out many views. Rec and Guide 103: 71-4 Ja 18 '19 Industrial development and taxation. Industry 1:11-12 Ag 1 '19 Legislators realize need of amendment of tax laws. Rec and Guide 103:39 Ja 11 '19 Likin tax in China. A. W. Ferrin. Commerce Repts no 240 p 166 O 12 '18 Necessity for changes in our tax system for the advancement of the interests of home owners and realty holders. J: J. Merrill. In New York state conference of mayors and other city officials. Proceedings, 1918, p 78-82 '18 New taxation plan in Iowa. Am Munic 36: 103-4 Ja '19 New York (state). Comptroller. Suggestions in relation to taxation, submitted before the Joint committee of the Senate and Assembly, appointed to study the subject. 21p F '19 Ohio state legislature has appointed a joint taxation committee of twelve members. Ja '19 Personal property tax to relieve real estate. Rec and Guide 102:595 N 23 '18 Proposed changes in Australian revenue scheme. A. W. Ferrin. Commerce Repts no 127 p 1112 My 31 '19 Provides joint legislative committee on taxation; More realty men reply to questionnaire on tax problem. Rec and Guide 103: 103, 106 Ja 25 19 Suggested model tax system: recommendations and findings of a special committee of the National tax association. table Cal Taxpayers' J 2:16-20 D '18 Tax problems easy, says Prof. Seligman: sug- Taxation and assessments in Iowa. R. E. In Life underwriters' assn. of Can. Proceedings, 1917, p 73-7 '17 Taxation, and what to do about it. Public 21: 1510 D 14 '18 Taxpayer's almanac. Civic Fed of Chicago Bul no 21 p 1-4 Ap '18 Information concerning the various activities of tax officials, so that the taxpayer can protect his interests and be sure he is discharging his duty to the community as required by law. Taxpayers' memorandum for May. Civic Fed of Chicago Bul no 22 p 1 My '18 Taxpayer's memorandum for July. Civic Fed of Chicago Bul no 24 p 1 Jl '18 †Thum, William. Untaxing the consumer (interwoven problems). 97p 60c William Thum, 123 Columbia st, Pasadena, Cal. United States. Office of internal revenue. Present sources of internal revenue and rates of taxation under existing law. 12p tables '18 When will taxes be reduced? table Com merce Monthly 1:13-15 Ag '19; Same. Econ World n s 18:162-3 Ag 2 '19 Word of warning. Oregon Voter 15:105-8 O 26 '18 Your share of the cost. tables Pub Business (Detroit) no 39 p 45 My 24 '19 See also Agricultural credit-Exemption from taxation; Collection of taxes; Consumption taxes; County taxation; Delinquent taxes; Equalization of taxes; Excess profits tax; Franchise tax; Income tax; Inheritance tax: License taxation; Luxury tax; Municipal taxation; Poll tax; Securities-Exemption from taxation; SoldiersExemption from taxation: Tax rate; War loans-Exemption from taxation; War tax; also subhead Taxation under: Aliens; Beverages; Bonds; Books; Child labor; Electric railroads; Export trade; Forests and Arizona. Tax conference. Report of proceedings, 6th annual session, Grand Canyon, July 22-26, 1918. 176p tables '18 State lib. Indiana. Bd. of tax comrs. Report of the proceedings of the 18th annual conference of the State board of tax commissioners and the county assessors, 1919. 157p '19 National tax assn. Annual conference, St Louis, June 17-20, 1919. A. E. Holcomb, sec.-treas., 195 Broadway, N.Y. New York state tax commission and state tax association. Conference, Albany, Jan. 22-24, 1919. Charles J. Tobin, sec-treas., Albany. Preliminary program of 12th annual conference on taxation, St Louis, Mo., November 11-16, 1918, under the auspices of the National tax association. Nat Tax Assn Bul 4:3-6 O '18 Rhode Island tax officials' assn. [Proceedings of the] 7th annual meeting. (Bul. no. 6) 27p F 1 '19 E: P. Tobie, sec., Providence United action demanded at tax conference: real estate organizations asked to back up city administration in effort to secure relief from legislature. Rec and Guide 102: 711-12, 719 D 21 '18 Constitutional amendments Constitutional amendment in South Dakota. F. T. Stockton. Nat Tax Assn Bul 4:22-4 O '18 Decisions Decisions and rulings. A. E. Holcomb, ed. Nat Tax Assn Bul 4:26-30, 58-63, 81-7, 10311, 180-8 O '18-Ap '19 Ohio-Supreme court on Jan. 28, 1919 decided against the property classification amendment adopted last November by a margin of 30,000. Validity of Oklahoma act: non-residents. Nat Tax Assn Bul 4:58 N '18 Exemption Governors' messages, 1919 Withycombe a Oregon-Gov. recommends statute which will exempt from taxation the property of civil war veterans and their widows up to an assessed valuation of $2,500. Governors' messages, 1915 Proposed changes in the tax law; transmitted to the legislature, Jan. 19, 1915. C: S. Whitman. In New York (state). Sec. of state. Department reports, v 2, p 671-5 '15 Governors' messages, 1919 California-Gov. Stephens recommends the revising of a uniform system of taxation and the co-relating of state and national tax levies and collections. Colorado-Gov. Gunter thinks the legislature should not hesitate to raise the tax levy to four mills if it seems necessary in order to meet the state's obligations. Colorado-Gov. Shoup recommends careful investigation of the subject of taxation, in order to determine whether the tax burden can be more justly and equitably distributed. Idaho Gov. Davis recommends that the investigational duties of the former tax commission be imposed upon an officer or department directly responsible to the chief executive, as intelligent study and the collation of accurate data are the first requisites for intelligent legislation on the subject of taxation. Indiana-Gov. Goodrich thinks the tax laws should be amended. Kansas-Gov. Allen recommends that attention be given to a revision of the tax system. Maine-Gov. Milliken recommends a drastic listing bill requiring under heavy penalty that all personal property be listed in an inventory filed under oath to the assessors for the purpose of taxation. Montana-Gov. Stewart recommends that matters of taxation, revenue and expenditures be given most careful consideration by the assembly, this being particularly important in view of the fact that liquor license revenues are now lost to the state. Nevada-Gov. to Boyle invites attention needed reform in the organic law relating to taxation. New Bartlett discusses Hampshire-Gov. ways and means of raising additional revenue by taxation. New Hampshire-Gov. Bartlett recommends that the legislature carefully consider what the people want and then discover the best methods of securing the necessary money. North Carolina-Gov. Bickett thinks certain necessary in constitutional amendments order to give the state a better permanent system of amendments taxation; these for should be able to raise all revenues state purposes without resorting to any property tax. Ohio-Gov. Cox states that a pressing problem before the legislature is that of providing financial relief to counties, municipalities and school districts, and authorizng the means of restoring to the state treasury the revenues which will be lost thru the prohibition amendment to the constitution. Oregon-Gov. Withycombe is convinced that the six per cent tax limitation is wrong in principle, as it restricts legitimate state activities in periods of unusual emergencies. Taxation should be flexible and capable of severe restriction where an increased fund is not needed. Pennsylvania-Gov. Sproul recommends, as a means of increasing the revenue, that the to collect auditor general be authorized the personal property tax, with the provision that one-half belong to the state, the other half to the counties. South Carolina-Gov. Manning recommends increasing the taxes, in view of the fact that the tax rate of the state is very low. |