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- Allen, R. C., recommendation on taxation of mines by, 239. Anthracite mines and lands, appraisal of, for taxation, (note) 238, 204. Appraisal of mines for taxation, 153; by property owner, 251; cost of, Arkansas, assessed value of coal lands in, 164; constitutional and statu- Assessment of coal lands, 135, 165, 166, 204. Assessment of mines, arbitrary method of, by law, 138; by sales method, Bibliography, on history of mining in United States, 27; on valuation of 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 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. Coal lands, assessed value of, (tables) 162-164; bibliography on valuation Coal leaseholds, assessment of, in the various states, 172. Coal mines, appraisal of, 161; taxes paid by, in 1909, 213, 227. Colorado, assessed value of coal lands in, 163, 164, 232; assessed value of Connecticut, constitutional and statutory enactments in, 86; taxes paid Constitutional enactments, by states, 78-121. Copper mines, appraisal of, in Arizona, 198; in Michigan, 186, 192; taxes Corporation excise tax, 30. 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; Delaware, constitutional and statutory enactments in, 86; taxes paid by Depreciation, of mines, 31, 34, 207; as applied to oil properties, 35, 168, 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 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, Florida, constitutional and statutory enactments in, 87; taxes paid by min- Gas, natural, Louisiana taxes on, 50. General property tax, 122; advantages of, 142; compared with other Georgia, constitutional and statutory enactments in, 87; taxes paid by Gold mines, appraisal of, in Arizona, 198; in California, 200; taxes paid 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 Gross proceeds, as basis for valuation, 139; defined, in Arizona, 42; de- Tax Association Committee, 247; proposed by E. D. Boyle; in Colo- Gypsum mines, taxes paid by, in 1909, 219. History, of mine taxation in the states, 37-77; review of United States Hoover, H. C., on risks of mining, 157; on valuation of mines, 136, 155, Idaho, constitutional and statutory enactments in, 88; exemptions from Illinois, assessed value of coal lands in, 162, 164; constitutional and statu- 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 Indiana, assessed value of coal lands in, 162; constitutional and statutory Interest rate, in valuation of mines, 159, 160, 167, 177, 182, 186, 189, 194, Internal revenue taxes, 29. Iowa, assessed value of coal lands in, 164; constitutional and statutory en- Iron mines and lands, appraisal of, in Michigan, 187; in Minnesota, 175; Jarvis, C. E., on appraisal of mines in Amador County, California, 200. Kentucky, assessed value of coal lands in, 162, 164; constitutional and 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 Lease, mining, nature of, 18; taxation of, 18, 133. Leaseholds, taxation of, in West Virginia, 74, 118, 202; in Wisconsin, 132; Leith, C. K., opinion of, on taxation of mines, 239. Licenses, federal mining, 29; in Florida, 87; in Louisiana, 49, 50, 93. Loos, I. A., on mine taxation, 249. Louisiana, constitutional and statutory enactments in, 93; exemptions from Maine, constitutional and statutory enactments in, 93; exemptions from 224. Marshall, A., on nature of mining royalties, 20. Maryland, constitutional and statutory enactments in, 94; taxes paid by Massachusetts, constitutional and statutory enactments in, 95; taxes paid McVey, Frank L., recommendations on mine taxation, 247. 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 rights, taxation of, 171; in Michigan, 172; in Minnesota, 184 in Mineral rights and sovereignty, II. Mining claims, assessment of, in Arizona, proposed, 242; in California, Mining property, nature of, 10. Minnesota, classification of iron mines in, 176-183; constitutional and Mississippi, constitutional and statutory enactments in, 97; taxes paid by Missouri, constitutional and statutory enactments in, 98; historical notes Montana, constitutional and statutory enactments in, 98; notes on experi- National Tax Association, recommendations of Committee of, in 1913, Natural gas wells, appraisal of, 168. Nebraska, constitutional and statutory enactments in, 99; taxes paid by Net proceeds tax, 125; endorsed by P. J. Miller, 245; in Arizona, 40, 128; New Hampshire, constitutional and statutory provisions in, 101; exemp- 211. New Jersey, constitutional and statutory provisions in, 101; taxes paid New Mexico, constitutional and statutory enactments in, 102; historical New York, constitutional and statutory enactments in, 105; taxes paid |