(9) 
TAXATION AND REVENUE SYSTEMS OF STATE AND 
LOCAL GOVERNMENTS. 
A DIGEST OF CONSTITUTIONAL AND STATUTORY PROVISIONS RELATING TO TAXATION IN THE 
DIFFERENT STATES IN 1912. 
INTRODUCTION. 
This bulletin, which constitutes a part of the inves 
tigation of the Bureau of the Census on Wealth, Debt, 
and Taxation, presents a digest of the laws relating 
to taxation in the different states. These digests are 
a revision of similar digests covering the year 1902, 
published as a part of the report of this bureau on 
Wealth, Debt, and Taxation for that year. 
In order that the revenue laws presented in this 
section of the work may be studied in their relation to 
the actual public receipts and expenditures, to be 
presented in another bulletin, the revision proper cov 
ers the legislative enactments up to and including the 
year 1912. Following the general presentation, there 
is also set forth for those states whose legislative 
bodies assembled during the year 1913, a brief state 
ment of the laws enacted in that year which materially 
affected the revenue systems. 
The state laws leave wide discretionary powers to 
the local governments as to matters relating to taxa 
tion, but in each state there are statutory provisions 
of a general character intended to bring about uni 
formity in the levy and collection of local taxes within 
the state. The compilations of the taxation and rev 
enue systems as presented in this bulletin are based 
upon general statutory provisions only. The provi 
sions relating to taxation and revenues to be found in 
city charters or ordinances, local in character, have not 
been included. The compilations are therefore prima- 
marily concerned with state taxation and revenues, 
and county and municipal taxation and revenues are 
covered only in so far as they have been determined 
or fixed by general state legislation. In these digests 
the word “municipal” refers to those divisions of 
government smaller than, or ranking below, the 
county, as cities, towns, townships, etc. 
The material in the compilations of the taxation 
and revenue laws of the several states is presented, 
so far as possible, under fixed headings or classes. 
The classification used is as follows: 
First— 
General Description, Constitutional Provisions, and 
Officers. 
Second— 
Under each of three main divisions, namely, State Reve 
nues, County Revenues, and Municipal Revenues come 
the following subdivisions: 
A. General property taxes. 
1. Base. 
a. The property subject to taxation. 
The exemptions. 
b. Assessment. 
c. Equalization. 
2. Rate. 
3. Collection. 
B. Poll taxes. 
C. The inheritance tax. 
D. Corporation taxes. 
E. Business taxes, licenses, and fees. 
F. The income tax. 
G. , H., etc. Other revenues. 
DEFINITIONS. 
The following definitions have ruled in the classifica 
tion of material: 
Officers.—This list includes only those officers con 
cerned directly with the assessment, levy, or collection 
of taxes and other revenues. 
Taxes.—Taxes are enforced proportional contribu 
tions of wealth, levied and collected in the general 
interest of a community, from individuals and corpora 
tions by virtue of the sovereignty of the nation or state 
for the support of governments and for the defrayal of 
all expenses growing out of the public needs. 
General property taxes.—These are direct taxes upon 
the real and personal property of persons, natural and 
corporate. Under the existing laws in the United 
States, property taxes are universally levied without 
reference to benefits conferred upon or enjoyed by the 
taxpaying property owner. Most property taxes are