Accounts of mines, (note) 148, 207, 208; under New Mexico statute, 104,

207.

Adams, H. C., on mine taxation, 248.

Adams, T. S., on mine taxation, 250.

Administration of mine taxation, problems of, 153.

Alabama, assessed value of coal lands in, 162, 164; constitution and statu-
tory enactments of, 81; taxes paid by mining industry in, in 1909,
211; taxes paid by coal mines in 1909, 213; by iron mines in 1909,
215; by quarries in 1909, 222.

Allen, R. C., recommendation on taxation of mines by, 239.

Anthracite mines and lands, appraisal of, for taxation, (note) 238, 204.
Anthracite tax, in Pennsylvania, 68, 111.

Appraisal of mines for taxation, 153; by property owner, 251; cost of,
in Minnesota, 185; in Michigan, 193; in Wisconsin, 197.
Arizona, appraisal of mines by Arizona tax commission, 196; assessed
value of mining property in, in 1911-1916, 231; constitutional and
statutory enactments of, 82; notes on experience of, in taxing mines,
39; proposal of mine operators of, in 1912, 242; recommendations
on mine taxation in, by P. S. Miller, 244; recommendations by R. E.
Sloan, 245; recommendations by C. M. Zander, 244; taxes paid by
mines in 1909, 211, 214, 216, 223.

Arkansas, assessed value of coal lands in, 164; constitutional and statu-
tory enactments in, 83; exemptions from taxation in, in 1874-1881, 24;
historical notes on mining in, 14; taxes paid by mines in, in 1909,
211, 213, 217, 218, 222.

Assessment of coal lands, 135, 165, 166, 204.

Assessment of mines, arbitrary method of, by law, 138; by sales method,
135; coal, 165, 166, 204; in Nevada, 59, 100; in New Mexico, 102; in
Pennsylvania, 135, 166, 204; in Utah, 70; in Virginia, 72; in Wiscon-
sin, 75, 76; in Wyoming, 76; of petroleum wells, 168; on capitalized
earnings, 136; on market value, 135; on market value of output, 139;
under various state laws, 81-121, 199.

Bibliography, on history of mining in United States, 27; on valuation of
coal mining properties, (note) 166; on valuation of gold placers,
(note) 167; general, 258-266.

Bounties, 25.

Boyle, E. D., opinion of, on methods of taxing mines, 240.

Brinsmade, R. B., on effect of taxes on valuation of mines, 174; on pro-

posed method of taxing mines, 251.

Broken ore, classification of, in appraisals, (note) 254.

Burden of taxation, 210-233; in California, 202.

California, appraisal of mines in Amador County, 200; constitutional and
statutory enactments of, 83; question of regalian rights in, 17; taxes
paid in, in 1909, 211, 216.

Canada, output tax in, (foot note) 144.

Capitalization of earnings, as basis for appraisal, 137.

Chance, H. M., on methods of appraising mines, 153, 165; recommendation

of, on methods of taxation, 237.

Channing, J. Parke, recommendation of, on methods of taxation, 236.
Classification of mines for taxation, in Arizona, 198; in Colorado, 85;
in Minnesota, 97; in Nevada, 58; in New Mexico, 102; in Oklahoma,
65; in Wisconsin, 197.

Coal lands, assessed value of, (tables) 162-164; bibliography on valuation
of, 166; methods of assessment, 165, 204; valuation of, by United
States Geological Survey, 165.

Coal leaseholds, assessment of, in the various states, 172.

Coal mines, appraisal of, 161; taxes paid by, in 1909, 213, 227.
Colonial grants of minerals, 11.

Colorado, assessed value of coal lands in, 163, 164, 232; assessed value of
mines in, in 1913 and 1914, 231; assessed value of mining property,
227; constitutional and statutory enactments in, 84; exemptions from
taxation in, 24; experience of, in taxing mines, 44-47; taxes paid by
mines in, in 1909, 211, 213, 214, 216-218, 220; J. B. Phillips on mine
taxation in, 245.

Connecticut, constitutional and statutory enactments in, 86; taxes paid
by mining industry in, in 1909, 211, 220-223.
Conservation, as affected by taxation, 243, 247.

Constitutional enactments, by states, 78-121.

Copper mines, appraisal of, in Arizona, 198; in Michigan, 186, 192; taxes
paid by, in 1909, 214, 225.

Corporation excise tax, 30.
Corporations, state taxes on, 130.

Daniels, J., opinion of, on methods of mine taxation, 240.

Definitions, of depreciation, 34, (note) 207; of gross value, 34; of income

of mines, 131; of a mine, 10; (note) 51, (note) 136; of mineral, 10;
of mineral land, 10; of royalties, (note) 20, 35, 133.

Delaware, constitutional and statutory enactments in, 86; taxes paid by
mining industry in, in 1909, 211, 220.

Depreciation, of mines, 31, 34, 207; as applied to oil properties, 35, 168,
209; in proposal for appraisal of Nevada mines, (1913) 59; under
Federal Income Tax, 35, 207, (note) 208.

Earnings of mines, nature of, 19.

Earnings tax, advantages of, 149; compared with other taxes, 147; objec-

tions to, 149.

Eckel, E. C., on valuation of iron mines, 159.

Equated income tax, advantages of, 151; objections to, 152.

Exemptions from taxation, 23; in Louisiana, 50; in Michigan, 53; in
Vermont, 116.

Federal taxation, 29-36.

Federal title to minerals in public domain, 14.

Fillebrown, C. B., on taxation of natural resources, 252.

Finlay, J. R., appraisal of Michigan mines by, 53, 185; on depreciation,
(note) 207; on importance of market price of product in appraisals,
141; on valuation of mines, 157; recommendation of, on method of
taxation, 236.

Florida, constitutional and statutory enactments in, 87; taxes paid by min-
ing industry in 1909, 211, 219, 221.

Gas, natural, Louisiana taxes on, 50.

General property tax, 122; advantages of, 142; compared with other
systems, 134; disadvantages of, 143, 247; effect of, 247.

Georgia, constitutional and statutory enactments in, 87; taxes paid by
mining industry of, in 1909, 211, 215, 216, 220-222.

Gold mines, appraisal of, in Arizona, 198; in California, 200; taxes paid
by, in 1909, 216, 228, 230.

Gold placers, appraisal of, 166; bibliography on, (note) 167.

Gray, L. C., recommendations of, on mine taxation, 247.

Griffith, W., on appraisal of coal lands, 206; recommendation of, on
method of taxing mines, 238.

Gross proceeds, as basis for valuation, 139; defined, in Arizona, 42; de-
fined, in Colorado, 46; objections to, as basis for valuation, 139-140.
Gross proceeds tax, endorsed by R. E. Sloan, 245; opposed by National

Tax Association Committee, 247; proposed by E. D. Boyle; in Colo-
rado, 45; in Michigan, 51; in Oklahoma, 64-66, 109, 124; in Penn-
sylvania, 68, 124; in South Carolina, 69, 112, 124; in Wisconsin, 76,
119, 124; in Wyoming, 76, 121, 124.

Gypsum mines, taxes paid by, in 1909, 219.

History, of mine taxation in the states, 37-77; review of United States
mining, 25-28.

Hoover, H. C., on risks of mining, 157; on valuation of mines, 136, 155,
157.

Idaho, constitutional and statutory enactments in, 88; exemptions from
taxation in, 24; historical notes on taxation in, 48; taxes paid by
mining industry in, in 1909, 211, 214, 216, 220-223.

Illinois, assessed value of coal lands in, 162, 164; constitutional and statu-
tory enactments in, 89; historical notes on mining in, 14; valuation of
petroleum wells in, 170; taxes paid by mining industry in, in 1909,
211, 213, 216, 217, 218, 221-223.

Improvements, taxation of, in New Mexico, 104.

Income of mines, defined, 131; F. W. Taussig on, 248.

Income tax, advantages of, 150; equated, 151; federal, 31-36; objections
to, 150; Wisconsin, 120; T. S. Adams on, as applied to mines, 250;
E. R. A. Seligman on, 250.

Indiana, assessed value of coal lands in, 162; constitutional and statutory
enactments in, 90; taxes paid by mining industry in, in 1909, 211, 213,
218, 221.

Interest rate, in valuation of mines, 159, 160, 167, 177, 182, 186, 189, 194,
197, 198.

Internal revenue taxes, 29.

Iowa, assessed value of coal lands in, 164; constitutional and statutory en-
actments in, 91; historical notes on mining in, 14; taxes paid by min-
ing industry in, in 1909, 211, 213, 215, 217, 221.

Iron mines and lands, appraisal of, in Michigan, 187; in Minnesota, 175;
in Wisconsin, 194; classification of, in Minnesota, 176-183; tonnage
rates employed in appraisal of, in Minnesota, 176-179; taxes paid upon,
in 1909, 215, 226.

Jarvis, C. E., on appraisal of mines in Amador County, California, 200.
Kansas, assessed value of coal lands in, 164, 204; constitutional and statu-
tory enactments in, 91; taxes paid by mining industry in, in 1909,
211, 213, 217-219, 221-223.

Kentucky, assessed value of coal lands in, 162, 164; constitutional and
statutory enactments in, 92; taxes paid by mining industry in, in 1909,
211, 213, 218, 221-223.

Kirby, E. B., on methods of taxing mines, 251.

Land tax, graduated, in Oklahoma, 108.

Lead and zinc mines, appraisal of, in Wisconsin, 120; taxes paid upon, in
1909, 217.

Lease, mining, nature of, 18; taxation of, 18, 133.

Leaseholds, taxation of, in West Virginia, 74, 118, 202; in Wisconsin, 132;
valuation of, 172.

Leith, C. K., opinion of, on taxation of mines, 239.

Licenses, federal mining, 29; in Florida, 87; in Louisiana, 49, 50, 93.
Lindley, C. H., definition of mineral land by, 10.

Loos, I. A., on mine taxation, 249.

Louisiana, constitutional and statutory enactments in, 93; exemptions from
taxation in, 24; historical notes on taxation in, 49; taxes paid by
mining industry in, in 1909, 211.

Maine, constitutional and statutory enactments in, 93; exemptions from
taxation in, 23; taxes paid by mining industry of, in 1909, 211, 220,

224.

Marshall, A., on nature of mining royalties, 20.

Maryland, constitutional and statutory enactments in, 94; taxes paid by
mining industry of, in 1909, 211, 213, 215, 220, 224.

Massachusetts, constitutional and statutory enactments in, 95; taxes paid
by mining industry of, in 1909, 211, 220-223.

McVey, Frank L., recommendations on mine taxation, 247.
Methods of mine taxation, 122-133; comparison of, 134, 199, 201.
Michigan, appraisal of copper mines of, 186, 192; appraisal of mineral
rights in, 172; appraisal of mines of, by J. R. Finlay, 185; appraisal
of mines of, by Michigan Geological Survey, 189; constitutional and
statutory enactments in, 95; exemptions from taxation in, 24; his-
torical notes on mine taxation in, 51-54; laws governing precious metal
lands in, 17; suggestions of Commission of Inquiry in Taxation (1911),
244; system of appraisal employed in 1916 in, 189; taxes paid by min-
ing industry in, 211, 213-215, 219, 221-223; tonnage tax in, 145-147.
Michigan Geological Survey, appraisal of mines by, 189.

Miller, P. J., on net proceeds tax, 244.

Mine plant, appraisal of, in Michigan, 193.

Mineral lands, appraisal of, in Michigan, 187, 192; in Minnesota, 176-182.
Mineral resources of the United States, 20.

Mineral rights, taxation of, 171; in Michigan, 172; in Minnesota, 184 in
Wisconsin, 75; taxation of, under various state laws, 81-121; valua-
tion of, 172.

Mineral rights and sovereignty, II.

Mining claims, assessment of, in Arizona, proposed, 242; in California,
200; in New Mexico, 102, 104.

Mining property, nature of, 10.

Minnesota, classification of iron mines in, 176-183; constitutional and
statutory enactments in, 96; methods and experience of, in assessing
iron mines, 175; notes on experience in taxing mines, 54, 55; taxes
paid by mining industry of, in 1909, 211, 215, 220-223.

Mississippi, constitutional and statutory enactments in, 97; taxes paid by
mining industry of, in 1909, 211.

Missouri, constitutional and statutory enactments in, 98; historical notes
on mining in, 14; taxes paid by mining industry of, 211, 213, 215, 217,
220-223.

Montana, constitutional and statutory enactments in, 98; notes on experi-
ence of, in taxing mines, 55; taxes paid by mining industry of, in
1909, 211, 214, 216, 220-223.

National Tax Association, recommendations of Committee of, in 1913,
247.

Natural gas wells, appraisal of, 168.

Nebraska, constitutional and statutory enactments in, 99; taxes paid by
mining industry in 1909, 211, 221.

Net proceeds tax, 125; endorsed by P. J. Miller, 245; in Arizona, 40, 128;
in Colorado, 45, 47, 85, 127; in Idaho, 48, 89, 126; in Montana, 55, 99,
126; in Nevada, 56, 59, 61, 100, 126; in New Mexico, 62, 63, 103, 127;
in Utah, 70, 115, 127; opposed by National Tax Association, 247.
Nevada, appraisal of mines in, 202; constitutional and statutory enactments
in, 100; E. D. Boyle on taxation in, 240; notes on history of mine
taxation in, 56, 229; taxes paid by mining industry of, in 1909, 211,
214, 216, 217; taxes paid in, in 1912 and 1913, 232.

New Hampshire, constitutional and statutory provisions in, 101; exemp-
tions from taxation in, 24; taxes paid by mining industry of, in 1909,

211.

New Jersey, constitutional and statutory provisions in, 101; taxes paid
by mining industry of, in 1909, 211, 215.

New Mexico, constitutional and statutory enactments in, 102; historical
notes on taxation in, 62-63; taxes paid by mining industry of, in 1909,
211, 213, 214, 216.

New York, constitutional and statutory enactments in, 105; taxes paid
by mining industry of, in 1909, 211, 215, 218, 219, 220-224.