LETTER OF TRANSMITTAL. 
DEPARTMENT OF COMMERCE. 
Bureau of the Census, 
Sir: 
Washington, D. C., October 15, 191J. 
I have the honor to transmit herewith a bulletin relating to the revenue systems of the state and local 
governments for the year 1912, with a brief statement of the laws enacted in 1913 which materially affected 
the revenue systems. 
This bulletin has been prepared in connection with the decennial investigation on Wealth, Debt, and Taxa 
tion authorized by the permanent census act, and is published in advance of the complete report in order that 
the information contained in it may not be withheld from the public until the completion of the entire 
investigation. 
This bulletin was prepared under the supervision of Starke M. Grogan, chief statistician in charge of Wealth, 
Debt, and Taxation, John Lee Coulter, expert special agent in an advisory capacity, Arthur J. Hirsch, chief 
of division, and was directed by Hickman P. Childers, expert chief of division. Acknowledgment is also 
made of the services of Henry W. Gardes. 
Very respectfully, 
To Hon. William C. Redfield, 
Secretary of Commerce.