New York

Rochester

New York

- Utica

-

Lowville

1881 WILLIAM H. WATSON M.A. LL.D. M.D.

1881 HENRY E. TURNER LL.D.

1883 ST CLAIR MCKELWAY M.A. L.H.D. LL.D. D.C.L. Brooklyn

1885 DANIEL BEACH Ph.D. LL.D.

1888 CARROLL E. SMITH LL.D.

1890 PLINY T. SEXTON LL.D.

-

-

Superintendent of Public Instruction, ex officio

-

-

- Brooklyn

1897 CHESTER S. LORD M.A. LL.D.

1897 TIMOTHY L. WOODRUFF M.A. Lieutenant-Governor, ex officio

1899 JOHN T. MCDONOUGH LL.B. LL.D. Secretary of State, ex officio

1900 THOMAS A. HENDRICK M.A. LL.D. –

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1901 BENJAMIN B. ODELL JR LL.D. Governor, ex officio

Rochester

SECRETARY

Elected by Regents

1900 JAMES RUSSELL PARSONS JR M.A.

DIRECTORSLOF, DEPARTMENTS

1888 MELVIL DEWEY M.A. State Library and Home Education

1890 JAMES RUSSELL PARSONS JR M.A.

Administrative, College and High School Dep'ts

1890 FREDERICK J. H. MERRILL Ph.D. State Museum

198120

CONTENTS

PAGE

Preface. Melvil Dewey M.A. Director New York State Library.... 5

Abbreviations

6

Comparative Legislation. Robert H. Whitten Ph.D. Sociology libra-

rian New York State Library.....

State Government. C. E. Merriam Ph.D.

7

Department of political

science, University of Chicago.....

City Government. Delos F. Wilcox Ph.D. Elk Rapids Mich..
Special Assessments and local Improvements. Victor Rosewater

.......

Ph. D. Omaha Neb......

Roads. M. O. Eldridge. United States Office of Public Road Inquiries. 23

Lawmaking and Elections. Robert H. Whitten....

18

26

Porto Rico Revenue Act. J. H. Hollander Ph.D. Associate professor
of finance, Johns Hopkins university.....

Taxation of Mortgages. Frederick N. Judson, of the St Louis bar....

Inheritance Tax. Max West Ph.D. United States Department of

Agriculture

Taxation of business Corporations. John Henry Hammond LL.B. 30

Broad st. New York......

70

73

Taxation of public service Corporations. Robert H. Whitten..

School Organization and Supervision. James Russell Parsons jr M.A.

Secretary University of the State of New York.....

Common Schools. William T. Harris LL.D.

sioner of education.....

88

United States commis-

High Schools. Elmer Ellsworth Brown Ph.D. Professor of education,

University of California....

Higher Education including liberal and professional. Henry L. Tay-

lor Ph.D. University of the State of New York..

Libraries and Home Education. Melvil Dewey M.A. Director New

York State Library....

115

Geology and Topography. Frederick J. H. Merrill Ph.D. Director

New York State Museum....

120

78

90

Charities: Supervision and Poor Relief. Robert W. Hebberd, Secre-

tary New York State Board of Charities....

Dependent, neglected and delinquent Children. Walter S. Ufford

Ph.D. Superintendent of inspection New York State Board of

Charities

121

125

The Insane. T. E. McGarr, Secretary New York State Commission in

Lunacy ...

.... 133

Feeble-minded and Epileptic.

J. C. Carson M.D. Superintendent Syra-

cuse state institution for feeble-minded children.

Penal Institutions. George McLaughlin M.A. Secretary New York

State Commission of Prisons....

138

140