Income tax, North Carolina, 78, 105-
108; Kansas, 127.
Inheritance taxes, Maryland, 19, 21,
22, 30, 34, 61-62; North Carolina,
78, 108-111; Kansas, 169-173; Mis-
sissippi, 191.

Internal improvements, in Mary-

land, 20, 22-24; in Kansas, 120,
126-127.

Iowa, constitution and admission
into Union, 345-392; a part of
Louisiana Purchase, 346; a part of
territory of Louisiana, 346; of
Michigan, 346, 349-350; of Wiscon-
sin, 346-347; a separate territory,
349-350; first settlement, 347;
Claim Association, 348-349; inter-
nal opposition to statehood, 351-
355; constitution of 1844, 355-362;
attitude towards negro, 356-357,
382-387; opposition to banks and
corporations, 359-360; education,
360-361, 387, 388; boundaries, 361-
363, 367-368, 375-376; congression-
al provisions for admission, 362-
363, 366; party alignments, 366-
370, 377, 389; constitution rejected
by voters, 368, 371; constitution
of 1846, 371-374; adopted, 377; Io-
wa becomes a state, 377; opposi-
tion to constitution of 1846, 377-
379; constitution 1857, 379-389;
less unfavorable banking provi-
sions, 379-382; location of capital,
388; legislative procedure, 388-389;
subsequent amendments, 389-392.
Iyenaga, T. K., popular lecture, 459.

Jefferson, Thomas, student at Wil-
liam and Mary College, 404, 406;
regards bills for religious freedom,
524, 535, 555; quoted, 536-537, 539-
54I.

Johns Hopkins University, influence
of Quakers upon origin, 452-453.
Jones, Sir William, 309.
Judson Memorial

Church (New
York), practical activities, 420.

K

Kansas, economic conditions, 115-
118; internal improvements, 120,
126-127; state debt, 120-121, 127;
early history, 123-124; attempts to
form state government, 126-129;
anti-banking legislation, 127; pub-
lic lands, 136-137. Taxation, 115-
176: receipts and expenditures, 118-
119, 121-122; state and local taxa-
tion, 139-140. General property
tax, 129-135; 140-160, 166, 169-170:
receipts from, 140; levy, 140-141;
fund system, 141-142; assessment
and collection, 143-149; personalty,
145; evils of section readings,"
149-157; irregularities of valuation,
151-160; mortgages, 160, 168. Cor-
poration taxes, 135-136, 144, 161-
163, 172; no special provisions for,
161; weakness of system, 163; in-
surance companies, 135-136, 144,
161-162, 164-165, 169-172; possible
reforms, 169-172. License taxes
and fees, 118, 163-165; no state li-
cense taxes, 163; state fees, 164-
165. Poll tax and road tax, 125,
128-130, 133, 165-166; provisions
for public education, 135, 137, 141,
174-176; possible reforms in taxa-
tion, 166-176; bibliography, 176.
Kaye, Dr. P. L., on Colonial Ex-
ecutive prior to Restoration,"
254-338.

Kidd, Benjamin, 473.
Kindergartens, 446, 452.
King, Francis T., 451, 452-453.
King, Mary, 466.

Madison, James, 405; marriage and
vestry bills, 535, 541, 549, 551, 553-
554.

66
'Madison Law," classification of
land in Mississippi, 196 (note).
Mandeville, Lord, 310-321.
Marriages, by dissenting ministers,
538, 539, 542-549, 551.
Maryland, executive (colonial), 298-
306, 329-333. See "colonial exec-
utive"; Puritan element, 568; set-
tlement by Claiborne, 203, 320-
321; resources, 13-15; predomi-
nance of Baltimore, 14-15; import-

ance of agriculture, 15-16; state
debt, 22-26; internal improve-
ments, 22-24. Taxation, 13-75;
"fund system," 16-17; historical
development, 26-30. General prop-
erty, 18, 19, 21, 30-45, 65, 68, 72;
rate, levy and collection, 30, 31;
union of state and local, 31; ex-
emptions, 32-34; assessment, 34-
37; valuation, 37-38; bonds, 38-39;
personal property, 39; criticisms,
40-45. License taxes, 19, 21, 45-
51; history, 45; forms, 45-49; criti-
cisms, 49-51. Corporation taxes,
19, 21, 38, 51-61; forms, 51; on
gross receipts of railroads, 52-56;
personal property, 59; insurance
companies, 57; capital stock of
corporations, 57-58; bonus tax, 60;
foreign, 60-61; franchise tax on
savings-banks, 61; suggestions, 71-
72. Inheritance tax, 19, 21, 22, 30,
34, 61-62; history, 61; merits, 61-
62; commissioners of executors
and administrators, 19, 21, 22, 34,
62-63; excess of fees, 19, 21, 22, 63;
protests, 63-64; official commis-
sions, 64; mortgages, 34, 64, 73-75;
needed repeal of Fifteenth Article
of Declaration of Rights, 65-68;

66

no representation without taxa-
tion," 68-71; further diffusion of
taxation, 71-73; American Zollver-
ein, 73-74; bibliography, 75.
Mason, Chas., on negro in Iowa,
356-357.

Mason, John, appointed vice-ad-
miral of New England, 313.
Massachusetts, 282-292, 315, 325-329,

337. See "Colonial executive."
Mathews, Dr. E. B., quoted, 441-443.
McConnell, Rev. Dr. S. D., cited,
508.

McIlvaine, Rev. J. H., popular lec-
ture, 463.

McSherry, Justice, quoted on taxa-
tion, 66.

Methodist Churches in educational
work, 439-441.

Miner's Book of Dubuque, incorpo-
rated, 359.

Mississippi, economic characteris-
tics, 177-179; state debt, 181-182,
191; formation of territory, 184;
public education, 197, 205, 215.
Taxation, 177-215; county, unit of
taxation, 179; receipts and expen-
ditures, 180, 182-183; back-tax col-
lections, 181; territorial period,
184-187; period of ante-bellum
statehood, 187-189; war period,
189-191; reconstruction period,
190-193; modern period of fiscal
reform, 193-195; present rates, 178,
195. General property, 186-187,
195, 196-206; nature, 196; 'Madi-
son Law," 196 (note); maximum
limit, 197; exemptions, 190, 197-
198; assessment, 198-199; banks,
198, 199; railroads, 190, 200, 208,
211; collection, 200-201; escape of
personalty, 202; rigidity and com-
plexity, 204-206. Corporation tax-
ation, not distinct from general
property, 202-203, 214. Privilege-
license, 177, 180, 181, 206-212, 214;
displaces fee system, 181; varie-
ties, 206-210; partial exemptions of
Confederate veterans, 210; defects,
211-212. Poll tax, 179, 186, 195,
212-213; importance, 212-213; in-
fluence on suffrage, 213. Inherit-
ance tax, 191; possible reforms in
taxation, 213-215; bibliography,
215.

Morgan, Jas. M., quoted, 370.

Poll tax. See Georgia," "Kan-
sas," "Maryland" 'Mississippi,"
and "North Carolina."

Poor's Manual, quoted on earnings
of railroads, 53-54.

Presbyterian churches in educational
work, 438-439.

Princeton University, origin, 403-
404.

Property, general and personal. See
"Georgia,' Kansas," Mary-
land," "Mississippi," and North
Carolina."

Protests, tax on in Maryland, 63-64.

Railroad, dividends of N. C. and B.
& O. to State of Maryland cease,
20; taxation in Maryland, 51-57;
North Carolina, 97, 113; Kansas,
145; Mississippi, 190, 208, 211;
Georgia, 221-222.

Schouler, Dr., quoted on effect of
Restoration on colonies, 307
(note).

Shaw, W. Hudson, public lectures,
448-449.

"Sixteenth Section " (Virginia), 530.
Social Settlements in Baltimore,
453-459.

Sparks, Rev. Jared, 443.

Special Circular of Andrew Jackson,
359.

Specie payments, suspension forbid-
den in Iowa, 382.
Stearns, Shubal, 488.
Stockbridge, Jr., Henry, 460, 466.
Stone, William, 304.

Strong, Dr. Joseph, quoted, 473-474-
Studies in State Taxation, 1-250.
Suffrage. See

Negro."

487.