Excerpt from University of Illinois Studies in the Social Sciences, 1914, Vol. 3 This study found its inception in the seminar of Dean David Kinley, of the University Of Illinois, during the winter Of 1908-1909. The seminar that year devoted its attention to the subject of taxation in the state in antici patiou of the movement for the revision of the tax system which culminatedoin the appointment of the special tax commission of 1910. Considerable material, gathered by the members of the seminar, dealing particularly with the present day situation, has been made available for this undertaking; and acknowledgment is made in this special manner to Dr. A. E. Swanson, Dr. E. J. Brown, Mr. T. E. Latimer and Mr. J. R. Moore for the assistance afforded by their seminar studies. Moreover, material on various phases of the subject gathered by Professor M. B. Ham mond, of the Ohio State University, and by Professor Na than A. Weston, of the University of Illinois, was also very kindly contributed by them and was Of no slight aid in the work. For this generous cooperation I desire to render my thanks. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.