C. Lowell Harriss, a long-serving member of the board of the Lincoln Institute and Columbia University professor emeritus of economics, passed away quietly Dec. 14 at the age of 97. A former economic consultant for the U.S. Treasury and the executive director of the Academy of Political Science (1981-1987), Harriss was a widely admired scholar and beloved teacher whose career at Columbia spanned 43 years, from 1938 to 1981. He served on the board of the Lincoln Institute and its predecessor organizations over a period of 45 years, from 1964 through the Institute's most recent board meeting, which he attended as an emeritus director. Kathyrn J. Lincoln, chairman of the board, recalled Harriss as a true friend always "willing to offer his expertise, vision and guidance whenever called upon. His lengthy tenure as a director and faculty member is unsurpassed. We will all miss his wise words at each of our meetings – along with his famous packet of New Yorker cartoons he sent along with his thoughtful notes." Lincoln Institute president Gregory K. Ingram noted his "deep and abiding fascination with the taxation of land and property ... Lowell was always very engaged by the work of the Lincoln Institute, and I frequently received phone calls and written notes from him with comments on Lincoln Institute publications – often words of encouragement and with suggestions of related articles. The words of encouragement were emblematic – Lowell's interest was inherently to improve and not to criticize the work of others." Board member William A Fischel, economics professor at Dartmouth College, remembered giving a talk on his doctoral dissertation at the 1975 National Tax Association meeting in St. Louis. Harriss was in the audience and wrote a letter of praise to the president of Dartmouth at the time, John Kemeny – in longhand on hotel stationary. "My gratitude was not in the slightest diminished by my discovery over the years of similar acts of kindness by Lowell on behalf of other young scholars," Fischel said. "His good works and sound counsel will live long beyond his years."