Excerpt from History of Taxation, Vol. 1: In Iowa

It has seemed logical and desirable to arrange the work in four divisions or parts. Part I deals exclusively with the so-called general property tax, it being presumed that an historical survey of the machinery of administration for the work of assessment and equalization on the one hand and the levy and collection of taxes on the other is a necessary introduction to a thorough study of the many complex questions which arise in the field of State and local taxation. Parts II and III comprise an historical and critical review of certain special problems in taxation. In most, if not all, cases these problems are directly or indi rectly connected with the general property tax, and in fact, some chapters are simply more specific statements con cerning certain elements of that important tax. Part IV' gives, first, an historical analysis of the Iowa revenue sys tem, and second, a brief comparative study of the experience in other States, which, taken together, form the corner-stone of scientific tax reform, based as it should be upon the laws of fiscal evolution.

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