Excerpt from History of Taxation, Vol. 2: In Iowa

In the Preface to Volume I the general character and purposes of the work as a whole have been stated. The author is of course aware of the fact that much of the local coloring and some of the notes, references, and appendices would be super¿uous if not out of place in an orthodox work on taxation. But since these pages are intended essentially as a contribution to the economic and administrative his tory of Iowa the author has not hesitated to include much local and comparative data with the hope that it may be of some service in the gradual solution of fiscal problems in this State.

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