The Taxation of Property and Income in Massachusetts

Abstract

I. Taxation in Massachusetts in the seventeenth and eighteenth centuries, 1. — II. The period, 1800–1850, 5. — III. The critical period, 1850–1874, 7. — IV. Gradual disintegration of the general property tax, 19. — V. Attempts at stricter enforcement, 1908–1916, lead finally to change of the system, 32. — VI. An income tax proposed: constitutional amendment of 1915, 46. — VII. The income tax act of 1916, 50.