TAX COMMISSIONER OF THE STATE OF NEW YORK who, from 1894 to the present time, has established a record of faithful, efficient and progressive service, in the administration of the tax system of the State This Work is Inscribed 494679 PREFATORY NOTE. The "Taxation of Personal Income in New York," although complete in itself, is intended to supplement the "Taxation of Corporations and Personal Income in New York" published last June. The New York Income Tax Law and the Rules and Regulations of the State Tax Commission contain so much information of an administrative character that the book would lose in utility if it were not for the able assistance rendered by Mr. Leon Aronowitz, formerly of the State Income Tax Bureau, and now in the State Comptroller's Office, whose thorough knowledge of the problems presented by the State Income Tax Law and whose ability to supply apt illustrations taken from his experience in the Bureau have been of great assistance to me. I also desire to express my indebtedness to Mr. William E. Sill, Counsel to the State Tax Commission, to Mr. Chester C. Kent, of the State Income Tax Bureau, and to Mr. H. M. Stein, of Stein, Ross & Sack, New York, formerly Assistant Tax Reviewer of the Bureau of Internal Revenue at Washington. December 21, 1921. HENRY M. POWELL. |