The Separation of State and Local RevenuesBullock, Charles J.
doi: 10.2307/1885205pmid: N/A
Summary I. The advantages claimed for the plan of separation, 438. — II. First criticism: separation would not necessarily ensure a just distribution of state taxation, 441. — Second criticism: separation would not necessarily lead to a full valuation of property subject to local taxation, 446. — Third criticism: separation would not end diversity of local interests in tax legislation, 449. — Fourth criticism: local option in taxation is undesirable, 451. — Fifth criticism: it is undesirable to abolish direct state taxation, 453. — III. Conclusion, 456. 1 An Address delivered before the League of Virginia Municipalities, Oct. 7, 1909. This content is only available as a PDF.
Control of Railroad Accounts in Leading European CountriesSakolski, A. M.
doi: 10.2307/1885207pmid: N/A
Summary Manner and extent of supervision largely gauged by the character of the government, 471. — Accounting methods of the German railroads, 472. — Defects, 473. — Policy of the British government, 474. — Published statistics give little information in regard to operating costs of the net return on capital investment, 477. — Prescribed accounts fall into two groups, those relating to Capital and those relating to Revenue, 479. — Objections to the “Double Account,” 480. — Form of the general balance sheet unsatisfactory, 482. — Chief defect in British accounting methods that they fail to distinguish properly between capital and revenue expenditure, 485. — Railroad policy of France, 489. — Close financial bonds existing between railroads and government, 490. — Prescribed accounts, 490. — Auditing commission, 496.—Preventive control exercised by consultative committee, 497. This content is only available as a PDF.
Small Holdings and Agricultural Co-operation in EnglandFay, C. R.
doi: 10.2307/1885208pmid: N/A
Summary The influence of America on English Agriculture, 499. — The Small Holdings Act of 1908, 501. — The application in the County of Cambridgeshire, 502. — Difficulties and achievements, 503. — The experiment at the Tile House Farm, Soham, 504. — Partial adoption of co-operation, 505. — Varying success of agricultural co-operation in England and on the Continent of Europe, 506. — Problems of co-operative sale, 509. — Conclusions, 513. This content is only available as a PDF.
Present Work and Present WagesThompson, J. G.; Taussig, F. W.
doi: 10.2307/1885209pmid: N/A
summary I. Professor Taussig's doctrine of a limitation of wages. Tho present consumption must come mainly out of past product, the full reward of labor is not limited by past product, 515. — Present efficiency in part affects wages, 518. — II. Services a factor in social income, 521. — Modern methods of bargaining make possible immediate gains in wages, 521. — Savings admitted by Professor Taussig to bring about elasticity, but the admission minimized by him, 523. — Savings of wage-earners often withdrawn, then replaced; not the annual interest alone is to be considered, 525. — III. Statistical evidence as to the extent of workingmen's savings, 528. — Conclusion, 534. This content is only available as a PDF.