THE SOUTHWESTERN POLITICAL SCIENCE QUARTERLY MANAGING EDITOR ASSOCIATE EDITOR H. G. JAMES, University of Texas MEMBERS OF THE EDITORIAL BOARD F. F. BLACHLY, University of Oklahoma J. M. FLETCHER, Tulane University of Louisiana VOLUME II June, 1921-March, 1922 Austin, Texas UNIVERSITY OF TEXAS 1922 The editors disclaim responsibility for views expressed by contributors to THE QUARTERLY THE MODEL SYSTEM OF STATE AND LOCAL TAX- GEORGE VAUGHAN Little Rock, Arkansas (I) General Features of the "Model System," outlined in the Preliminary Report to the National Tax Association. The National Tax Association, a unique organization, is generally regarded as the exponent of our best economic thought on the subject of taxation. Thirteen annual conferences have been held at various points in the union. These discussions have resulted in perpetuating material invaluable to any student of high ideals in taxation matters. The conferences have been built upon a unique idea, the participants including three distinct classes of workers in the field, viz.: the taxing officials or administrators on the one hand, the tax-payers or representatives of tax-paying interests, large or small, on the other, while the theorists, authors, academicians or experts, generally occupying chairs Paper read at the Second Annual Meeting of the Southwestern Political Science Association, March 24, 1921. |