Volume 7 of the Reports of the Tenth Census, compiled by Robert P.

Porter, gives statistics of local taxation and indebtedness, and a summary of the provisions of the several state constitutions limiting the rate of taxation, the amount of municipal debts, and the purposes for which they may be contracted. See p. 674 for an analysis of the purposes for which the debt outstanding in 1880 was contracted. The Eleventh Census will give similar data. Mr. Porter published an article on municipal debts in the N. Y. Banker’s Magazine for September, 1876, and another in Lalor’s Cyclopædia of Political Science, vol. 1, p. 730. Cf. also his article in the Princeton Review, n. s., vol. 4, p. 172. For a further study of this subject, read Prof. H. C. Adams’s Public Debts, N. Y., 1887, Part 3, chap. 3. See also G. W. Green’s article on “Municipal Bonds,” Lalor’s Cyclopædia, vol. 2, p. 920; Prof. S. N. Patten’s “_Finanzwesen der Staaten und Stædte der Nordamerikanischen Union_”, Jena., 1878; C. Hale’s “Debts of Cities,” Atlantic, vol. 38, p. 661, for the law of Massachusetts; D. L. Harris’s “Municipal Economy,” Journal of Social Science, vol. 9, p. 149, for the experience of Springfield, Mass., the articles in Bradstreet’s for February 10 and March 3, 1883, for a comparison with local debts in England, and H. B. Gardner’s “Statistics of Municipal Finance” in the Publications of the American Statistical Association, June, 1889, vol. 1, pp. 254-67. On the debt of New York City see the paper by Wm. M. Ivins cited below. A Statement of Facts Concerning the Financial Affairs of the City of Elizabeth, N. J., which has the largest per capita debt in the United States, was published by some of the citizens of that place in January, 1886.

Municipal taxation is treated at length in Prof. R. T. Ely’s Taxation in American States and Cities, New York, 1888. The Reports of the Commissioners Appointed to Revise the Laws for the Assessment and Collection of Taxes in New York, 1871 and 1872, contain much valuable material. The members of the Commission were David A. Wells, Edwin Dodge, and George W. Cuyler. The first report was reprinted in New York by Harpers, and both were reprinted in England by the Cobden Club. Cf. also Wells’s “Theory and Practice of Local Taxation in America,” in the Atlantic Monthly for January, 1874; “Rational Principles of Taxation,” a paper read in New York, May 20, 1874, Journal of Social Science, vol. 6, p. 120; and his “Reform of Local Taxation” in the North American Review for April, 1876. On the evils of double taxation see a paper on “Local Taxation” by William Minot, Jr., read in Saratoga, September 5, 1877, and printed in the Journal of Social Science, vol. 9, p. 67. See Report in 1876 of New Hampshire Tax Commission, composed of Geo. Y. Sawyer, H. R. Roberts, and Jonas Livingstone; and Report of the Michigan Commission, House Journal, February 23, 1882. A similar Commission, appointed by the City of Baltimore, reported in January, 1886. The Report contains, in addition to the recommendations of the Commission, a paper by Prof. R. T. Ely, entitled “Suggestions for an Improved System of Taxation in Baltimore.” A further article on “Municipal Finance” may be found in Scribner’s Magazine, January, 1888, vol. 3, pp. 33-40, and a thesis entitled “Special Assessments: A Study in Municipal Finance,” by Victor Rosewater, is announced for vol. 2 of the “Studies in History, Economic and Public Law,” issued by Columbia College.

4. GENERAL DISCUSSIONS.

Adams, Charles Francis. “Municipal Government: Lessons from the Experience of Quincy, Mass.” Forum, November, 1892, vol. 14, pp. 282-92.

Berryman, J. R. “Constitutional Restrictions upon Legislation about Municipal Corporations.” American Law Review, May-June, 1888, vol. 22, p. 403.

Bowles, Samuel. “Relation of State to Municipal Governments, and the Reform of the Latter.” Journal of Social Science, vol. 9, p. 140. A paper read in Saratoga, September 7, 1877.

Bradford, Gamaliel. “Municipal Government.” Scribner’s Magazine, October, 1887, vol. 2, pp. 485-493.

Browne, G. M. “Municipal Reform.” New Englander, February, 1886, vol. 45, p. 132.

Bryce, James. “The American Commonwealth.” Lon. and N. Y., 1888. This well known work contains the following chapters on municipal government: chapters 50 and 51, “The Government of Cities;” chap. 52, “An American View of Municipal Government in the United States,” by Pres. Seth Low; chapters 59-64 explain the working of party machinery; chap. 88, “The Tweed Ring in New York City,” by F. J. Goodnow, and chap. 89, “The Philadelphia Gas Ring.”

Cambridge Civil Service Reform Association. “Prize Essays on Municipal Reform.” 1884. Contents:--“The Selection of Municipal Officers: their Terms and Tenures,” by T. H. Pease, of Chicago, Ill.; “The Appointment of Municipal Officers,” by John Prentiss, of Keene, N. H.; and “The Selection and Tenure of Office of Municipal Officers,” by Prof. H. T. Terry, of the University of Tokio, Japan.

Chamberlain, Joseph. “Municipal Institutions in America and England.” Forum, November, 1892, vol. 14, pp. 267-81. Mr. Chamberlain was Mayor of Birmingham 1873-6. He compares its government with that of Boston.

Crandon, F. D. “Misgovernment of Great Cities.” Popular Science Monthly, vol. 30, pp. 296 and 520.

Eaton, Dorman B. “Municipal Government.” Journal of Social Science, vol. 5, p. 1. A paper read in Boston, May 13, 1873.

Eliot, C. W. “One Remedy for Municipal Misgovernment.” Forum, October, 1891, vol. 12, pp. 153-168.

Fassett, J. S. “Why Cities are Badly Governed.” North American Review, May, 1890, vol. 150, pp. 631-7.

Senator Fassett summarizes the results of the investigation in 1890 of a committee of the New York Senate on cities.

Field, David Dudley. “Our Political Methods.” Forum, November, 1886, vol. 2, pp. 213-22.

Fisher, Wm. R. “Municipal Government.” Publications of the Philadelphia Social Science Association. This Association has united with the American Academy of Political and Social Science and its publications are now furnished by the Academy.

Fiske, Amos K. “Remedies for Municipal Misgovernment.” Forum, April, 1887, vol. 3, pp. 170-77.

Fiske, John. “Civil Government in the United States.” N. Y., 1890.