J. BOYLE, D.S., Member Tax Commission of Ohio, Columbus. m A. B. PECKINPAUGH, D.S., Member Tax Com 'n of Ohio, Columbus. * C. A. JONES, D.S., Sec 'y Tax Commission of Ohio, Columbus.

R. M. DITTEY, D.S., Columbus.

P. W. DURR, D.S., Cincinnati.
* MRS. M. C. SNYDER, Columbus.
m* C. E. RIGHTOR, Dayton.
m* L. W. MARSHALL, Dayton.
* D. C. SOWERS, Dayton.
m* W. B. STRATTON, Toledo.

* O. K. SHIMANSKY, Columbus.
F. E. WHITTE MORE, D.S., Akron.

Oklahoma:

R. W. BURNS, D.S., Oklahoma City.

W. K. SNYDER, D.S., Oklahoma City.

m* E. B. HOWARD, D.S., State Auditor, Oklahoma City.

F. PARKINSON, D.S., Oklahoma City.

m* P. REISS, D.S., Oklahoma City.

C. HOOPES, D.S., Oklahoma City.
M. DONNELY, D.S., Oklahoma City.

E. M. KERR, D.S., Muskogee.
W. EATON, D.S., Muskogee.
T. W. NEAL, D.S., Poteau.
M. M. RYAN, D.S., Spiro.
T. P. HOWELL, D.S., Davis.
J. J. SMITH, D.S., Afton.

E. J. MCBRIDE, D.S., Vinita.
W. M. MALONE, D.S., Vinita.
C. H. TULLY, D.S., Eufaula.
* L. MEYER, D.S., Tulsa.

Pennsylvania:

m F. S. BROWN, D.S., Attorney General, Harrisburg.

J. W. HOKE, D.S., State Senator, Chambersburg.

COL. G. J. ELLIOTT, D.S., Philadelphia.

C. E. WILLOOK, D.S., Deputy Auditor General, Harrisburg.

L. F. HESS, D.S., Harrisburg.

W. M. HARGEST, D.S., Deputy Attorney General, Harrisburg.

m* T. W. HULME, D.S., Pennsylvania R. R., Philadelphia.

m* J. T. HOLDSWORTH, D.C., Professor, Univ. of Pittsburgh, Pittsburgh.

* A. M. DICKSON, Pittsburgh.

* W. F. Davis, Pennsylvania R. R., Pittsburgh.

*K. R. RAMSEY, Pennsylvania Lines West, Pittsburgh.

m* S. G. CRAMP, Pennsylvania R. R., Pittsburgh.

m* W. H. JONES, Pennsylvania Lines West, Pittsburgh.

* H. J. WALKER, Pennsylvania Lines West, Pittsburgh.

m* H. H. LEE, Philadelphia.

* W. J. WILSON, Pittsburgh.

* F. L. WORKMAN, Pittsburgh.

Rhode Island:

m* Z. W. BLISS, D.S., Chairman State Tax Commission, Providence. m F. F. DAVIS, D.S., Member State Tax Commission, Providence. m* J. P. MAHONEY, D.S., Member State Tax Commission, Newport. m* E. P. TOBIE, D.S., Chief Clerk State Tax Commission, Providence. m H. B. GARDNER, D.S., Professor, Brown University, Providence.

South Dakota:

* H. F. CHAPMAN, D.S., Sec 'y Tax Com 'n of South Dakota, Pierre.

Tennessee:

C. HULL, D.S., Carthage.

T. R. PRESTON, D.S., Chattanooga.
J. L. MCWHORTER, D.S., Nashville.

m* C. C. GILBERT, D.S., Nashville.

T. A. Cox, D.S., Johnson City.
* W. M. MCCLURE, D.S., Knoxville.

Texas:

m* A. R. FOOTE, D.S., Angleton.

Utah:

m* M. TUTTLE, D.S., Assistant State Auditor, Salt Lake City.

m * H. BENNION, D.S., Member State Board of Equalization, Salt

Lake City.

m* W. BAILEY, D.S., President State Board of Equalization, Salt

Lake City.

J. HAYES, D.S., Salt Lake City.

m* C. M. BROWN, D.S., Salt Lake City.

A. H. PARSON, D.S., County Assessor, Salt Lake Co., Salt Lake City.

Virginia:

m* C. B. GARNETT, D.S., Counsel State Tax Board, Richmond.

C. L. MOORE, D.S., Richmond.

S. R. DONOHOE, D.S., Fairfax.

C. O'CONOR GOOLRICK, D.S., Fredericksburg.

J. C. Moss, D.S., Lynchburg.

P. W. MURRY, D.S., Newport News.

* E. S. BURGESS, Seaboard Air Line Ry. Co., Portsmouth.

Washington:

m* V. CUSTIS, D.S., Professor, University of Washington, Seattle.

Wisconsin:

m* T. E. LYONS, D.S., Member State Tax Commission, Madison. m* N. P. HAUGEN, D.S., Chairman State Tax Commission, Madison. C. ATWOOD, D.S., Madison.

* T. K. URDAHL, D.C., Professor, University of Wisconsin, Madison. m* K. K. KENNAN, Milwaukee.

* E. J. KOESTER, Madison.

m* J. HARRINGTON, D.S., Madison.

Alaska:

m* W. G. SMITH, D.S., Treasurer of Alaska, Juneau.

DOMINION OF CANADA

Ontario:

m T. W. MCGARRY, D.S., Provincial Treasurer, Toronto.
m* J. T. WHITE, D.S., Solicitor to the Treasury, Toronto.
* T. W. GIBSON, D.S., Deputy Minister of Mines, Toronto.
* MCGREGOR YOUNG, D.S., Ottawa.

m* A. SHORTT, Civil Service Commissioner, Ottawa.

INDEX

[Names of delegates, pp. 442-451, and officers and executive com-
mittee, pp. 5-6, are not separately indexed.]

Amendments, constitutional

Legislation enacted during 1916. C. C. Williamson

Round table

Andrews, Charles A.

Equalization-discussion

Apportionment

PAGE

413-416

416-417

332-335

240, 245-247

126

422-423, 425-426

141

54-55

140-141

19-20

103-152

402-404

255-256

Report of the committee on methods of apportioning inter-
state properties to the several states. T. W. Hulme....

Asheville Board of Trade 's plan for the general property tax.

W. V. Brown

Assessment and administration

Round table

Assessment at full value, see Full value assessment

Assessors

Divorcing the assessor from politics. F. A. Sims.