1 86 KANSAS UNIVERSITY QUARTERLY. 



ance and cost of schools, annual tax-rate, expenditure and the public 

 debt. 



3. FINANCE. 



Volume 7 of the Reports of the Tenth Census, compiled by Robert 

 P. Porter, gives statistics of local taxation and indebtedness, and a 

 summary of the provisions of the several state constitutions limiting 

 the rate of taxation, the amount of municipal debts, and the purposes 

 for which they may be contracted. See p. 674 for an analysis of the 

 purposes for which the debt outstanding in 1880 was contracted. The 

 Eleventh Census will give similar data. Mr. Porter published an arti- 

 cle on municipal debts in the N. Y. Banker's Magazine for September, 

 1876, and another in Lalor's Cyclopaedia of Political Science, vol. i, 

 p. 730. Cf. also his article in the Princeton Review, N. s., vol. 4, p. 

 172. For a further study of this subject, read Prof. H. C. Adams's 

 Public Debts, N. Y., 1887, Part 3, chap. 3. See also G. W. Green's 

 article on "Municipal Bonds," Lalor's Cyclopaedia, vol. 2, p. 920; 

 Prof. S. N. Patten's ^^ Finanzivesen der Staaten und Stcedte der Nord- 

 amerikanischen Union, Jena., 1878; C. Hale's "Debts of Cities," 

 Atlantic, vol. 38, p. 661, for the law of Massachusetts; D. L. Harris's 

 "Municipal Economy," Journal of Social Science, vol. 9, p. 149, for 

 the experience of Springfield, Mass., the articles in Bradstreet's for 

 February 10 and March 3, 1883, for a comparison with local debts in 

 England, and H. B. Gardner's "Statistics of Municipal Finance" in 

 the Publications of the American Statistical Association, June, 1889, 

 vol. I, pp. 254-67. On the debt of New York City see the paper by 

 Wm. M. Ivins cited below. A Statement of Facts Concerning the 

 Financial Affairs of the City of Elizabeth, N. J., which has the largest 

 per capita debt in the United States, was published by some of the 

 citizens of that place in January, 1886. 



Municipal taxation is treated at length in Prof. R. T. Ely's Taxation 

 in American States and Cities, New York, 1888. The Reports of the 

 Commissioners Appointed to Revise the I^aws for the Assessment and 

 (Collection of Taxes in New York, 187 1 and 1872, contain much val- 

 uable material. The members of the Commission were David A. 

 Wells, Edwin Dodge, and George W. Cuyler. The first report was 

 reprinted in New York by Harpers, and both were reprinted in Eng- 

 land by the Cobden Club. Cf. also Wells's "Theory and Practice of 

 Local Taxation in America," in the Atlantic Monthly for January, 

 1874 ; "Rational Principles of Taxation," a paper read in New York, 

 May 20, 1874, Journal of Social Science, vol. 6, p. 120; and his 

 "Reform of Local Taxation" in the North American Review for 

 April, 1876. On the evils of double taxation see a paper on "Local 

 Taxation" by William Minot, Jr., read in Saratoga, September 5, 



