Excerpt from Income Taxes The author of this article was born and raised on a farm in Wisconsin and has always resided in that state. After the usual training in the district and high school he entered the University of Wisconsin in 1882, graduating from the College of Letters in 1885. For the next four years Mr. Lyons served as county superintendent of his native county and then returned to the Law School, from which he received the degree of LL.B. in 1890. For the next twenty years he was engaged in the general practice of law at Superior, Wisconsin, during which time he served successively as school commissioner, library director and city attorney. In 1911 he was appointed a member of the Wisconsin Tax Commission and still holds a position on that board. He has written several articles on various phases of taxation. The Wisconsin Tax Commission has supervision over the assessment of the general property of the state and exclusive jurisdiction over the assessment of public service companies and administration of the income tax. Wisconsin was the first to demonstrate that a state income tax law can be successfully administered. Mr. Lyons' legal training and intimate acquaintance with the subject of taxation in general and particularly with the practical operation of federal and state income taxes is a sufficient guarantee that the reader will find the following pages both interesting and authoritative. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art techlogy to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.