secretary of the Commission; and, if official documents permitted the luxury of honorary dedication, we would dedicate this volume to his understanding zeal and his never-failing labors for the success of this undertaking. From his student days at the University of North Carolina through his graduate studies under Professor Seligman and Professor Strayer at Columbia University, he has majored in studies of taxation, and always with his thought upon North Carolina's tax problem. He had just completed a leave of absence from his classes at the North Carolina College for Women, to serve as assistant executive secretary of the State Educational Commission, when at our request he agreed to ask for another leave of absence to undertake this assignment. In planning the scope of this investigation, and in organizing coöperative assistance of individuals, departments, and institutions, his services have been invaluable.
Raleigh,
North Carolina
