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.
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;
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
'Regular' Baptists in Virginia, Sunday school, origin, 409.
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