REPORT OF THE COMMITTEE ON LOUISIANA PURCHASE EXPOSITION. To the American Bar Association: Your Committee on the Louisiana Purchase Exposition respectfully presents this, its final report: The only duty devolving upon the committee since the last meeting of the Association was to assist the Executive Committee having the immediate charge of all the arrangements for the Universal Congress of Lawyers and Jurists, held in St. Louis, September 28, 29 and 30, 1904, under the joint auspices of the Louisiana Purchase Exposition Company and of this Association, in preparing the report of the proceedings of the Congress and to put the same through the press in suitable book form. This duty has been performed, and a copy of the report has been forwarded to each member of this Association. The work was done at the Lakeside Press, Chicago, under the supervision of Mr. V. Mott Porter, the Secretary of the Executive Committee and of the Congress. We feel that the work has been well and carefully done, and that Mr. Porter is entitled to great credit for the form and completeness of the work. We have caused to be printed forty-two hundred copies of the report, which are to be disposed of gratuitously as follows: One copy to each member of this Association, already delivered. One copy to each accredited member of the Congress. One copy to each university that sent delegates to the Congress. One copy to the library of each law school which sent such delegates. One copy to each of the principal law libraries. One copy to each of the law reviews and periodicals, and to each of the public libraries, institutions and learned societies in Europe. One copy to each of the Exposition officials, and to the Departments of Justice and of State, and to the American embassies and legations abroad; and one copy to each member of the St. Louis Bar, who contributed to defray the expenses of the Congress. It is estimated that about thirty-five hundred copies will be required to supply the demand, as above indicated. This will leave about seven hundred copies for sale. These can be sold at $2.25 per copy, including carriage. As many of these as the American Bar Association may desire can be furnished to the Secretary of the Association, and the remainder will be retained by the local executive committee, to be sold by them. The cost of the publication and distribution of the book, including a set of matrices we had made, from which electrotype plates can be prepared for a second edition if that should be found necessary, will come to about $4759.33, not including the honorarium which is to be allowed to the Secretary of the Congress for his services in the matter. The Executive Committee of the Congress, of which Mr. F. W. Lehmann is Chairman, has on hand, on deposit in the Mercantile Trust Company, St. Louis, the sum of $4929.20, and there is in the hands of the Secretary of the Congress a balance of $1000, making a total of $5929.20. This will enable us to pay the entire cost of the work and to compensate, although inadequately, the Secretary of the Congress for the time and labor he has bestowed upon the same. Having completed our work, we now pray to be hence dismissed without day. August 24, 1905. Respectfully submitted, JACOB KLEIN, Chairman. REPORT OF THE COMMITTEE APPOINTED AT THE MEETING TO REPORT UPON THE ADVISABILITY OF AMENDING THE CONSTITUTION BY PROVIDING FOR A STANDING COMMITTEE ON TAXATION. At the meeting of the Association in 1904 the report of the Committee on Jurisprudence and Law Reform stated: "That we cannot recommend that state taxation shall be upon property actually within the state only;" and it furthermore stated that 'The taxation of personal property should be at the residence of the owner.' This part of the report gave rise to a lively discussion, ending in its being referred to the Committee on Uniform State Laws. This year no printed report has been received from this lastmentioned committee; under the last sentence of the third paragraph of Article XII of the by-laws, which is to the effect that no legislation shall be recommended or approved, except upon the report of a committee, and also that all reports of committees shall be printed fifteen days before the meeting of the Association, if they contain any recommendations for action on the part of the Association on any proposed legislation. No action can be taken at the present meeting of the Association looking to remedial legislation upon this important subject. To obtain some concerted action on the part of the states in the matter of tax legislation, in order to avoid the injustice of all manner of double or multiple taxation, is a vast problem and sufficient to occupy the entire time of the Committee on Uniform State Laws, if it really were to devote such attention to the subject as it requires. With the expansion of our territory, and the constant growth of our population, and the corresponding increase in wealth, and the complexity of our (529) 34 interstate commercial relations, the question of taxation, which has been important at all times and in all countries, is growing to be, for us, more and more of a vital issue. Every economic writer who has dealt with the matter, such as Prof. Edwin Seligman, Mr. David A. Wells, Prof. Richard T. Ely and others, in this country, has dwelt upon the injustice arising from conflicting and incongruous laws of the various states on this subject, as a result of which it frequently happens that the same person, and especially the same corporation, is taxed over and over again, in different jurisdictions, on practically the same property. Every lawyer must be familiar with more or less of these details in individual cases, which have come under his notice in the course of his practice. It seems to us that the subject of federal and state taxation is of such great importance that it is entitled to the most careful consideration by a permanent committee appointed for that purpose, and, in order that we may be in a position at the next meeting of the Association to take some active steps looking to remedial legislation in regard to obtaining some uniformity among the various states, in the laws bearing upon taxation, so that the unjust and unequal burdens imposed upon the people in this country may be shifted in such manner, through a convention or other appropriate body, representing the various states, that the hardships of double and multiple taxation may at last be alleviated, we recommend the adoption at this time of the following resolution: Resolved, That Article III of the Constitution be amended by inserting near the end of the second paragraph, after the words "On Insurance Law," the following words: "On Taxation." And that Article II of the by-laws be amended by inserting after the words "On Insurance Law," the following words: "On Taxation." THEODORE SUTRO, Chairman, AMASA M. EATON, JACOB KLEIN. NARRAGANSETT PIER, R. I., August 25, 1905. PROCEEDINGS OF THE SECTION OF LEGAL EDUCATION. FIRST SESSION. Tuesday, August 22, 1905, 3 P. M. The Section was called to order in the Hotel Mathewson, Narragansett Pier, on Tuesday, August 22, 1905, at 3 P. M., by the Chairman, Lawrence Maxwell, Jr., of Cincinnati, Ohio. The Chairman: Gentlemen, as you are aware, the committee have arranged this year for a joint meeting of the Section of Legal Education and the Association of American Law Schools for the purpose of hearing read this afternoon two papers and discussing those papers. Dean Nathan Abbott, of the Leland Stanford University Department of Law, is to read a paper, which we shall now have the pleasure of listening to, on the subject "Some Questions before American Law Schools." (The Paper follows these Minutes.) The Chairman: We shall next have the pleasure of hearing a paper prepared by Dean James Parker Hall, of the University of Chicago Law School, on "Practice Work and Elective Studies in the Law School." Before commencing to read his paper, Dean Hall said: "Last year the Chairman chose this as the subject of his address, and in his remarks he criticised any arrangement by which more than one-fifth of an institution's work in three years should be elective. He made so fair a statement that I thought it deserved a reply from those who were of a different opinion, and this joint meeting of the Section of Legal Edu |