REPORT OF EXECUTIVE COMMITTEE 63 



which relates mainly to labor organizations and trade disputes. 

 Professor Farnam hopes to organize the work of his division on a 

 more extended scale during the autumn. 



Division it. Fkdkrai. and State Finance, Including Taxation. 



Dr. Henry B. Gardner, of Brown University, very kindly under- 

 took this work. He finds that while the subject of national finance 

 has been gone over several times and the outlines of the subject have 

 been fairly clear and the sources of information practically well 

 known, yet nothing has been done in the field of State and local 

 finance since 1879. His first work, therefore, was to project a study 

 into the financial history of the individual States and typical cities, 

 and he has interested graduate students or instructors in this direc- 

 tion. Several gentlemen have already undertaken to do work, 

 among them Mr. Frederick A. Wood, of Vermont, the author of 

 "The History of Taxation in Vermont" ; Prof. C. H. Brough, 

 Ph. D., now of the University of Arkansas, who is the author of an 

 essay on "Taxation in Mississippi," and Prof. St. George L. Sious- 

 sat, of the University of the South, who will deal with taxation in 

 Tennessee. 



Prof. E. L. Bogart, of Oberlin College, has been engaged during 

 the past year in the study of the financial history of Ohio, and he will 

 continue this work. Prof. W. A. Rawles, of the University of In- 

 diana, will conduct the researches for that State. Prof. W. O. Hed- 

 rick, of the State Agricultural College of Michigan, is engaged in 

 the study of special taxation in that State, under the direction of 

 Prof. Henry C. Adams, of the University of Michigan. 



Minnesota, Kansas, South Dakota, and California are under way. 

 CaHfornia will be treated by Prof. C. C. Plehn, of the University of 

 California, one of the best-known authorities on the subjects treated 

 in this division. Correspondence is going on with gentlemen in other 

 States, and they will probably enter upon work under the direction 

 of Professor Gardner. 



Professor Gardner has engaged Mr. William Jones, of Brown 

 University, who will undertake much of the work of investigation 

 committed to Professor Gardner. Professor Gardner has also under- 

 taken a card bibliography of financial publications, covering not 

 merely the items of interest in his own work, but those which bear 

 upon other divisions as well. 



In general. Professor Gardner will discuss conditions in 1789, 

 including an account of both State and local finance; receipts and 

 6 



