in the Journal of Political Economy. The article made the case for taxes on professionals and businesses as a means of broadening the tax base and avoiding over-reliance on property taxes. Simeon E. Leland, Dean of the College of Liberal Arts at Northwestern University and chair of the Federal Reserve Bank of Chicago, later said it was a landmark in the study of state tax issues and anticipated the later, better-known work by Seligman and Adams. Millis left Stanford in 1911 and in the fall of 1912 joined the economics department at the University of Kansas. Millis joined the Department of Economics at the University of Chicago in the fall of 1916 as an assistant professor of economics. He was appointed chair of the department in 1928, and became Professor Emeritus in 1938 at the age of 65. He became associated with the "institutional economics" school, whose foremost proponents were then primarily teaching at the University of Chicago. Between 1938 and 1945, he and Royal E. Montgomery of Cornell University co-wrote a three-volume study titled The Economics of Labor. At the time of his death, a group of prominent economists called it "the most authoritative and comprehensive analysis of modern labor economics for the period covered." He followed this with How Collective Bargaining Works in 1942, a text which set the pattern for case studies in the field of industrial relations. Public service Millis was a firm believer in "practical" economics and labor relations, the idea that an academic should not merely study from afar but should actively participate in the practice of his or her subjects. Accordingly, Millis agreed to serve on a number of public boards, commissions, and agencies throughout his life. He served as a staff economist and field investigator for the United States Immigration Commission from 1908 to 1910, studying Asian immigration on the West Coast and in the Rocky Mountain states and authoring a three-volume report on the issue. He was director of the Illinois Health Insurance Commission from 1918 to 1919, where he oversaw the state's first large-scale effort to collect health statistics, assess the health of the citizenry, study the implementation of health laws, and make policy recommendations regarding health insurance. From 1919 to 1921, he was chairman of the Trade Board of the Chicago Men's Clothing Industry, where he helped mediate labor disputes in the textile industry. He was chairman of the