Observations on State Taxation of Casualty and Fire Insurance Companies [Discussion]

The first observation which occurs to me on the subject of Taxes is what is said of the weather--everyone talks about it but nobody does anything about it. Mr. Andrews has done something about it. This paper deserves to be read and reread even though you do not happen to be the one who must continuously face the preparation of the innumerable and heterogeneous tax reports. It is difficult to grasp the many tax requirements outlined in the paper (probably because one is allergic to the word "taxes") and it must have been difficult to encompass the various laws in one paper. These laws cover forty-eight various state and lesser jurisdictions. A reference to the latest index of the Proceedings would seem to indicate that this is the first paper on taxation. I t should be kept on the agenda.