R. T. W. DUKE, JR., Chairman.

Charlottesville, Va. LYON G. TYLER'.

Holdcroft, Va. CHARLES V. MEREDITH.

Richmond, Va. BRANCH JOHNSON.

Richmond, Va. MRS. G. HARVEY CLARKE

Richmond, Va.
H. R. McILWAINE, Librarian,
Ex-Officio Secretary of the Board

CONTENTS

Introduction...

5

Alphabetical arrangement by authors or titles of books and ar-

ticles on taxation in Virginia since 1910..

6-29

Appendix: Some general and special material

Edited By H. R. McILWAINE, State Librarian.

Vol. XVI.

NOVEMBER, 1925

No. 1

INTRODUCTION

a

In view of the widespread interest in taxation in Virginia and the probability that this subject will claim a large part of the time and attention of the General Assembly of 1926, it is considered that a bibliography, providing a convenient key to pertinent material, will be useful. The literature of taxation in general is so vast that an exhaustive bibliography of the subject is quite beyond our present resources; nor would such a publication prove an entire benefit to those with limited time who are concerned with the practical aspects of the subject. Material of a general and historic character has therefore been largely excluded and this bibliography limited, in the main, to literature relating directly to Virginia since 1910, the date of the appointment of the first "Tax Commission" whose report was made in 1911. Material containing scant data on Virginia but appearing in certain authoritative sources is usually included because of the value of the general matter with which it is combined and the fields of information thus disclosed. The general scope of the resources of the State Library, with some special works considered of particular value, is indicated in the appendix. For the comprehensive study of taxation these references may also serve as a guide to the general literature of the subject.

Complete bibliographical details are not always given; the briefer entries in such cases are considered adequate for the scope

and

purposes of this publication. Explanatory notes are given where it is deemed advisable to indicate the subjects treated.

With a few specified exceptions all the matter listed is in the State v Library. Doubtless some material of value has been inadvertently omitted. But matter which has been reprinted is ordinarily listed only once, in the form most convenient for use. With few exceptions this material is available for loans to accredited borrowers; members of the General Assembly especially are invited to make the fullest use of these and other resources of the State Library.

Grateful acknowledgment for valuable criticisms and suggestions is made to Dr. Tipton R. Snavely, Professor of Economics in the University of Virginia, and Economic Advisor to the Committee on Taxation of the Virginia State Chamber of Commerce. I wish also to 'acknowledge the valuable help of Miss Virginia E. Jones and Miss Mary E. Wright of the State Library staff, and Mrs. W. L. Hall, in the preparation of this material for publication.

A Bibliography of Taxation in Virginia since 1910

An alphabetical arrangement by authors or titles of books and articles on taxation in Virginia since 1910.

Apportionment of taxes.

(In Virginia law register. n. s., v. 5, no. 8, Dec. 1919, p. 645-646)
Editorial.
“Apportionment of taxes as between vendor and vendee of real estate":
F 216.11.78

1 [Benson, T. B.)

Recent Virginia tax cases. Constitutionality, construction and repeal of statutes. (In Virginia law register. n. 8., v. 2, no. 10, Feb. 1917, p. 733-749) É 216.11.18

2 [Benson, T. B.]

Tax on interest for recording deed of trust.
(In Virginia law register. n. 8., v. 2, no. 7, Nov. 1916, p. 491-498, 536-537)
F 216.11.18

3 (Bradford, Russell L.)

Uncertainties and diversities in death duty legislation and interpretations.

(In Virginia law review. v. 11, no. 8, June 1925, p. (585)-600)

Relates to death duties by the federal government and the several states and territories.

F 216.11.185 [Bryan, George]

Municipal taxation of professional men.
(In Virginia law register. n. 8., v. 7, no. 2, June 1921, p. 142-146)
Reprinted from the Richmond times-dispatch, April 18, 1921.
F 216.11.18

5 (Burroughs, A. H.)

The Virginia income tax law as applied to corporations engaged in interstate or foreign commerce

its constitutionality.
(In Virginia law register, n. 8., v. 3, no. 6, Oct. 1917, p. [401]415)
F 216.11.V8

6 Byrd, Richard Evelyn.

Tax reform in Virginia. A paper read [before the Virginia state bar association) . ..

(In Virginia state bar association. Report, 25th annual meeting. 1913. v. 26, p. 298-320) F 216.12.V81

7 Careless legislation,

(In Virginia law register. n. s., v. 1, no. 1, May 1915, p. 67-68)
Editorial.
Tax laws of 1915.

F 216.11:18
Careless legislation. The state inheritance tax.

(In Virginia law register. 'n. B., v. 3, no. 2, June 1917, p. 140-141)
Editorial.

F 216.11.V8