organization and work of the conference shall be arranged by the delegates present in such manner as they may from time to time decide. ARTICLE IV ANNUAL AND SPECIAL MEETINGS OF THE ASSOCIATION SECTION 1. The annual meeting of the association shall be held in connection with the annual conference and at such time as the executive committee may determine. Sixty days' notice shall be given to all members of the time and place at which such annual meeting is to be held. SEC. 2. Special meetings of this association may be held at any time and place, when called by its executive committee. At least thirty days' notice shall be given to all members of each special meeting, which notice shall specify the purpose for which the meeting is called, and no business shall be transacted at such meeting other than that specified in the call. SEC. 3. A majority of all members present at any annual or special meeting of this association shall constitute a quorum for the transaction of business, but such quorum shall at no time be less than fifteen, and whenever the attendance of members and delegates exceeds one hundred, twenty-five shall constitute a quorum. ARTICLE V OFFICERS AND EXECUTIVE COMMITTEE SECTION 1. The affairs of this association shall be administered by a president, a vice-president, a secretary, a treasurer, and an executive committee consisting of the president, vice-president, secretary, treasurer, and nine additional members to be elected by the association at its annual meetings and to hold office until their successors are duly elected. In the discretion of the association the same person may serve both as secretary and treasurer. The ex-presidents at their option may become ex officio members of the executive committee, and two honorary members of the executive committee may be elected annually representing the Dominion of Canada. SEC. 2. Officers shall be elected for terms of one year and shall be eligible for re-election. Three active members of the executive committee shall be elected each year for terms of three years each, except that at the first election following the adoption of this amendment three such members shall be elected for terms of three years, three for terms of two years and three for terms of one year each. After the election in 1915 no such member of the executive committee shall be re-elected to succeed himself thereon. SEC. 3. A vacancy in any office or in the membership of the executive committee or of any standing committee may be filled by the executive committee for the unexpired term. ARTICLE VI DUTIES OF OFFICERS AND COMMITTEES SECTION 1. The officers of this association shall perform the customary duties of their respective offices, and such other duties as may be assigned to or required of them from time to time by its executive committee, or by the association. SEC. 2. When compensation is paid to any officer of this association, the amount thereof shall be fixed by the executive committee, and payment shall be made only as authorized by that committee. SEC. 3. The Executive Committee shall have power to appoint additional officers, heads of departments, and agents, from time to time, prescribe their duties, fix their term of office, and their compensations, and also to appoint standing or special committees and prescribe their powers and duties. All committees appointed by the executive committee shall report to that committee. SEC. 4. The Executive Committee and all standing committees created by this association shall perform such general and special duties as may be assigned to them by the association. SEC. 5. Such Standing and Special Committees may be created from time to time by this association as may be deemed necessary for the efficient promotion of the work being undertaken. All committees appointed by the association shall report to the association. ARTICLE VII FINANCIAL MANAGEMENT SECTION 1. This Association, its executive committee, or any of its officers, agents, or employees, shall have no power to contract a debt, or liability of any kind, for which the association or its members collectively or individually can be held responsible, in excess of the amount of its funds available for the payment of the same. SEC. 2. The fiscal year of the association shall begin with the first day of the month of July and end with the last day of the month of June in each year. SEC. 3. The accounts of the Association for each fiscal year shall be closed on the 30th day of June in each year. They shall be audited by a chartered or certified public accountant, who shall certify to the correctness of the financial reports submitted to the association in its annual meeting. ARTICLE VIII GENERAL OFFICES AND LIBRARY SECTION 1. The offices and library of this association shall be estab lished and maintained at such place or places as may be determined by its executive committee. SEC. 2. This Association shall accumulate and properly index, as rapidly as its funds will permit, a reference and circulating library which shall contain one or more copies of every useful leaflet, pamphlet, address, document, and book on the subject of taxation. As far as is possible with the funds available for the purpose, this library shall be kept continuously written up to date and indexed so as to enable its custodian to supply on application correct and full reference to all authorities on any phase of the subject of taxation, the decisions of courts, the statistical results of taxation laws and of changes made in such laws from time to time. SEC. 3. The services of this library shall be without charge to all members of this association and to all legislative, executive, and judicial officers of states and of their political subdivisions, and to every person desiring to study, discuss or speak upon any feature of the subject of taxation. ARTICLE IX PROCEEDINGS AND PUBLICATION SECTION 1. At each annual meeting the association shall elect, or authorize its president to appoint, a standing publication committee, under whose supervision a full report of the proceedings of the annual conference last held shall be edited and published. This committee shall also edit and supervise the publication of all reports, pamphlets, and literature in other forms issued by this association. SEC. 2. The Executive Committee shall authorize the terms of sale or of distribution of all publications issued by this association. ARTICLE X SECTION 1. The Executive Committee is authorized to formulate, adopt, and from time to time amend, such by-laws as it may deem necessary for the good government of the affairs of this association, and of the official conduct of its officers and committees. ARTICLE XI AMENDMENTS SECTION 1. This Constitution may be amended at any annual or special meeting of this association by a two-thirds vote of all members present; PROVIDED, the full text of the amendment shall have been submitted to the membership by the executive committee or by the member or members proposing the same, at least thirty days before the date of the meeting at which such proposed amendment is acted upon. APPENDIX II DELEGATES TO THE TENTH ANNUAL CONFERENCE Alabama: D.S.-State Delegates. * indicates those in attendance. m indicates member of National Tax Association. *T. W. SIMS, D.S., Chairman State Board of Equalization, Montgomery. * B. W. STRASBURGER, D.S., State Board of Equalization, Montgomery. * H. F. LEE, D.S., Secy. State Board of Equalization, Montgomery. * F. C. MARQUIS, D.S., Montgomery. * T. J. MCCABLE, Mayor, Dora. * L. K. STEINER, Birmingham. m* W. R. LOYD, Alabama Power Company, Birmingham. * P. H. HARRIS, Birmingham. Arkansas: m* G. VAUGHAN, D.S., Little Rock. m* E. G. NOURSE, D.C., Professor, University of Arkansas, Fayetteville. California: m* J. MITCHELL, D.S., Member State Board of Equalization, Oakland. m* E. A. DECAMP, Los Angeles. Colorado: m* J. B. PHILLIPS, D.S., Chairman Colorado Tax Commission, Denver. m* C. P. LINK, D.S., Member Colorado Tax Commission, Denver. m * E. B. MORGAN, D.S., Member Colorado Tax Commission, Denver. m* S. E. HAMER, D.S., Denver. W. V. HODGES, D.S., Denver. m* N. S. WALPOLE, D.S., Pueblo. m* N. WAGNER, Denver. 442 Connecticut: m* W. H. CORBIN, D.S., State Tax Commissioner, Hartford. m* F. R. FAIRCHILD, D.S., D.C., Professor, Yale University, New Haven, m* T. S. ADAMS, D.S., Professor, Yale University, New Haven. m* G. P. MILLER, D.S., Bridgeport. Delaware: * F. I. DUPONT, D.S., Wilmington. Georgia: m* O. B. MITCHELL, D.S., Southern Bell Tel. & Tel. Co., Atlanta. m* F. HOUSER, D.S., Atlanta. m J. C. HART, D.S., Atlanta. Idaho: m H. T. LEWIS, D.S., Moscow. J. J. DAY, D.S., Moscow. G. W. SUPPIGER, D.S., Moscow. J. D. ABEL, D.S., Filer. H. KEUTHER, D.S., Ferdinand. MISS P. H. MCCLURG, D.S., Eagle. J. C. DEWEY, D.S., Emmett. L. N. LEWIS, D.S., Pocatello. |