Lowell Harriss, a distinguished economist who was for many years a professor at Columbia University, died last December at the age of 97. Harriss was a good friend of the Mises Institute and presented a paper about Mises on Taxation at the Austrian Scholars Conference in 1996. His specialty was public finance, and Murray Rothbard cited his work on the bad effects of an income tax. He was a warm, friendly person, and I valued greatly the encouraging notes I sometimes received from him about my reviews. For many years, I would get a thick envelope from him, stuffed with his favorite cartoons. As the old phrase has it, he was a gentleman and a scholar.
Source link: http://archive.mises.org/12549/c-lowell-harriss-r-i-p/