The genealogist trying to locate families, the surveyor or attorney researching old deeds, or the historian seeking data on land settlement will find Pennsylvania Land Records an indispensable aid. The land records of Pennsylvania are among the most complete in the nation, beginning in the 1680s. Pennsylvania Land Records not only catalogs, cross-references, and tells how to use the countless documents in the archive, but also takes readers through a concise history of settlement in the state. The guide explains how to use the many types of records, such as rent-rolls, ledgers of the receiver general's office, mortgage certificates, proof of settlement statements, and reports of the sale of town lots. In addition, the volume includes: cross-references to microfilm copies; maps of settlement; illustrations of typical documents; a glossary of technical terms; and numerous bibliographies on related topics.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.

The Keystone State, so nicknamed because it was geographically situated in the middle of the thirteen original colonies and played a crucial role in the founding of the United States, has remained at the heart of American history. Created partly as a safe haven for people from all walks of life, Pennsylvania is today the home of diverse cultures, religions, ethnic groups, social classes, and occupations. Many ideas, institutions, and interests that were formed or tested in Pennsylvania spread across America and beyond, and continue to inform American culture, society, and politics. Pennsylvania: A History of the Commonwealth is the first comprehensive history of the Keystone State in almost three decades. In it distinguished scholars view Pennsylvania's history critically and honestly, setting the Commonwealth's story in the larger context of national social, cultural, economic, and political development. Part I offers a narrative history and Part II offers a series of "Ways to Pennsylvania's Past" -- nine concise guides designed to enable readers to discover Pennsylvania's heritage for themselves. Pennsylvania: A History of the Commonwealth is the result of a unique collaboration between The Pennsylvania State University Press and The Pennsylvania Historical and Museum Commission (PHMC), the official history agency of the Commonwealth of Pennsylvania. The result is a remarkable account of how Pennsylvanians have lived, worked, and played through the centuries.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.