PREFACE.HE present volume is not intended primarily for specialists,but for American citizens generally who are intelligent enough to appreciate the vast importance of the topic with which it deals. It is meant to be a popular work, but, it is hoped, in the better sense of the word. I have endeavored to keep the essential fects in mind, and to avoid all technical details which are not essential to an understanding of the main issues.The work is larger than I thought it would be as it is; and had I written an exhaustive treatise, such as I would have tried to write had my book been designed primarily for lawyers or political economists, it would have been necessary to publish four or five volumes instead of one. The specialist will then understand why much has been omitted which he would gladly have seen inserted. Perhaps the general reader will obtain an idea of the largeness of the subject of taxation in states and cities, when told that the bill itself presented by the MarylandAbout...

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