[104] "Special Report of the Twelfth Census on Wealth, Debt, and Taxation," pp. 12, 13.
[105] Haig, "Probable Effects of Exemption of Improvements....", p. 23.
[106] Cf. Seligman, "The Shifting and Incidence of Taxation," pp. 187, 245, 272, and all of part II; N. Y., 1899; Taussig, "Principles of Economics," II, 518-549, and chs. 67-69.
[107] Cf. Fallon, op. cit., pp. 442, sq.
[108] Cf. Vermeersch, "Quaestiones de Justitia," pp. 94-126; Seligman, "Progressive Taxation in Theory and Practice," pp. 210, 211; Mill, "Principles of Political Economy," book V, ch. ii, sec. 3.
[109] "Summary of Report of the Commissioner of Corporations on the Lumber Industry in the United States," p. 8.
[110] Probably the most concrete and satisfactory discussion of the increment tax and the project to transfer improvement taxes to land, is that presented in the "Final Report of the Committee on Taxation of the City of New York"; 1916. It contains brief, though complete, statements of all phases of the subject, together with concise arguments on both sides, majority and minority recommendations, a great variety of dissenting individual opinions, and considerable testimony by experts, authorities, and other interested persons.
[111] "Final Report of the Industrial Commission," pp. 410, 411.
[112] "Report of the Industrial Commission," vol. IX, p. 380.
[113] "Publication No. 32 of the Railroad Commission of Wisconsin," pp. 165, 166.