Municipal taxation is treated at length in Prof. R. T. Ely’s Taxation in American States and Cities, New York, 1888. The Reports of the Commissioners Appointed to Revise the Laws for the Assessment and Collection of Taxes in New York, 1871 and 1872, contain much valuable material. The members of the Commission were David A. Wells, Edwin Dodge, and George W. Cuyler. The first report was reprinted in New York by Harpers, and both were reprinted in England by the Cobden Club. Cf. also Wells’s “Theory and Practice of Local Taxation in America,” in the Atlantic Monthly for January, 1874; “Rational Principles of Taxation,” a paper read in New York, May 20, 1874, Journal of Social Science, vol. 6, p. 120; and his “Reform of Local Taxation” in the North American Review for April, 1876. On the evils of double taxation see a paper on “Local Taxation” by William Minot, Jr., read in Saratoga, September 5, 1877, and printed in the Journal of Social Science, vol. 9, p. 67. See Report in 1876 of New Hampshire Tax Commission, composed of Geo. Y. Sawyer, H. R. Roberts, and Jonas Livingstone; and Report of the Michigan Commission, House Journal, February 23, 1882. A similar Commission, appointed by the City of Baltimore, reported in January, 1886. The Report contains, in addition to the recommendations of the Commission, a paper by Prof. R. T. Ely, entitled “Suggestions for an Improved System of Taxation in Baltimore.” A further article on “Municipal Finance” may be found in Scribner’s Magazine, January, 1888, vol. 3, pp. 33-40, and a thesis entitled “Special Assessments: A Study in Municipal Finance,” by Victor Rosewater, is announced for vol. 2 of the “Studies in History, Economic and Public Law,” issued by Columbia College. 4. GENERAL DISCUSSIONS. Adams, Charles Francis. “Municipal Government: Lessons from the Experience of Quincy, Mass.” Forum, November, 1892, vol. 14, pp. 282-92. Berryman, J. R. “Constitutional Restrictions upon Legislation about Municipal Corporations.” American Law Review, May-June, 1888, vol. 22, p. 403. Bowles, Samuel. “Relation of State to Municipal Governments, and the Reform of the Latter.” Journal of Social Science, vol. 9, p. 140. A paper read in Saratoga, September 7, 1877. Bradford, Gamaliel. “Municipal Government.” Scribner’s Magazine, October, 1887, vol. 2, pp. 485-493. Browne, G. M. “Municipal Reform.” New Englander, February, 1886, vol. 45, p. 132.