THE HABITATION TAX 83 
The latest recommendation is that of the minority of the New York 
Tax Commission who in 1906 recommended the tax on rentals as a 
substitute for the general tax on personalty in that state and devoted 
considerable space to setting forth their plan which has been explained 
above. It is clear that the tax on rentals is in line with the trend of 
thought concerning a rational system of taxation. 
