Pub Date : 1946-03-01DOI: 10.1086/bullnattax41787417
T. R. Powell
{"title":"STATE TAXATION OF AIRLINES AND POSSIBLE CONGRESSIONAL ACTION THEREON","authors":"T. R. Powell","doi":"10.1086/bullnattax41787417","DOIUrl":"https://doi.org/10.1086/bullnattax41787417","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122378738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-02-01DOI: 10.1086/bullnattax41787407
Harry W. Wolkstein
{"title":"\"POSTWAR PLANNING FOR SMALL BUSINESS\"","authors":"Harry W. Wolkstein","doi":"10.1086/bullnattax41787407","DOIUrl":"https://doi.org/10.1086/bullnattax41787407","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130899998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-02-01DOI: 10.1086/bullnattax41787405
H. F. Long
{"title":"AMONG THE STATE TAX COMMISSIONS","authors":"H. F. Long","doi":"10.1086/bullnattax41787405","DOIUrl":"https://doi.org/10.1086/bullnattax41787405","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126506771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-02-01DOI: 10.1086/bullnattax41787404
L. Sims, Josef Berolzheimer
{"title":"TAX YIELDS AND TAX POLICY AT THE STATE LEVEL IN THE WAR-PEACE TRANSITION","authors":"L. Sims, Josef Berolzheimer","doi":"10.1086/bullnattax41787404","DOIUrl":"https://doi.org/10.1086/bullnattax41787404","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131082811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-02-01DOI: 10.1086/bullnattax41787403
Henry Ludmer
The Japanese Constitution ( Teikoku Rem põ) is the central legal instrument around which the Government (Sei fu) administers the will of the Emperor ( Tennõ ). The Imperial House Law as well as a great number of old customs and traditions are as important as the constitution. The Constitution of 1889 was granted by the Emperor as a gift to his subjects. His powers are discussed in Articles I-XVII of the Constitution. The Imperial House Law deals with the organization of the Imperial Family. An old custom and tradition, for instance, is the powerful principle of the separation of military affairs from civilian control. This principle is based on the rule of the Shõguns and Daimyõ from the 10th century on. After the Restoration in 1868 the military men were able to retain direct access to the throne. Up to the moment when General Mac Arthur took over control of Japan, the Army and Navy ministers of Japan have been the only ministers having direct access to the Emperor. This position not only placed them beyond congressional and cabinet control, but actually gave them the power to make or wreck a cabinet. It enabled them to increase their expenditures from 11% in the fiscal year 1925-26 to 83% of the national income in the fiscal year 1944-45. The Constitution, provided by statutes, decrees and ordinances, determines the various govermental departments and the proceedings through which all financial measures in Japan must go before they become effective. The following governmental bodies are concerned with all important financial matters of the Japanese Government:
日本宪法(Teikoku Rem põ)是政府(Sei fu)执行天皇意志的核心法律文书(Tennõ)。《宫法》以及许多古老的习俗和传统与宪法一样重要。1889年的宪法是皇帝赐予臣民的礼物。宪法第1 - 17条讨论了他的权力。《皇室法》涉及皇室的组织。例如，一个古老的习俗和传统是军事与民政分离的有力原则。这一原则是基于从10世纪开始的Shõguns和Daimyõ的规则。1868年复辟后，军人得以保留直接进入王位的权利。在阿瑟将军接管日本之前，日本的陆海军大臣是唯一能直接接触天皇的大臣。这个职位不仅使他们不受国会和内阁的控制，而且实际上赋予了他们组建或解散内阁的权力。它使他们的支出从1925-26财年占国民收入的11%增加到1944-45财年占国民收入的83%。由法规、法令和条例规定的《宪法》规定了日本所有财政措施生效前必须经过的各个政府部门和程序。下列政府机构负责日本政府的一切重要财政事项:
{"title":"JAPAN'S FINANCIAL AUTHORITIES","authors":"Henry Ludmer","doi":"10.1086/bullnattax41787403","DOIUrl":"https://doi.org/10.1086/bullnattax41787403","url":null,"abstract":"The Japanese Constitution ( Teikoku Rem põ) is the central legal instrument around which the Government (Sei fu) administers the will of the Emperor ( Tennõ ). The Imperial House Law as well as a great number of old customs and traditions are as important as the constitution. The Constitution of 1889 was granted by the Emperor as a gift to his subjects. His powers are discussed in Articles I-XVII of the Constitution. The Imperial House Law deals with the organization of the Imperial Family. An old custom and tradition, for instance, is the powerful principle of the separation of military affairs from civilian control. This principle is based on the rule of the Shõguns and Daimyõ from the 10th century on. After the Restoration in 1868 the military men were able to retain direct access to the throne. Up to the moment when General Mac Arthur took over control of Japan, the Army and Navy ministers of Japan have been the only ministers having direct access to the Emperor. This position not only placed them beyond congressional and cabinet control, but actually gave them the power to make or wreck a cabinet. It enabled them to increase their expenditures from 11% in the fiscal year 1925-26 to 83% of the national income in the fiscal year 1944-45. The Constitution, provided by statutes, decrees and ordinances, determines the various govermental departments and the proceedings through which all financial measures in Japan must go before they become effective. The following governmental bodies are concerned with all important financial matters of the Japanese Government:","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130293204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-02-01DOI: 10.1086/bullnattax41787406
Gerhard J. Isaac
a gain in amount of tax and a gain in the number of returns, except Auto Salvage Miscellaneous Auto Stores which shows a loss in number of returns. In the Lumber and Materials Group all concerns show a gain in both returns and amount of tax except Other Materials & Building Supplies. In the Service Group, Other Amusements and Athletic Events shows a loss in both returns and tax. Shoe Repair Shops shows a loss in returns but a gain in amount of tax. Theaters & Tent Shows shows a loss in amount of tax while all other concerns show a gain in both returns and amount of tax. In the Contracting Group, Miscellaneous Contractors shows a gain in both returns and amount of tax. In the Public Utility and Transportation Group, Other Utilities & Transportation and Air Transportation show a loss in both returns and amount of tax. Telephone and Telegraph Companies, Electric, Gas & Water Utilities show a loss in number of returns but a gain in the amount of tax. Railroads, Trolleys & Interurbans and Motor Transportation show a loss in amount of tax but a gain in number of returns. In the Miscellaneous Group, Flowers, Bulbs, Plants, Nursery Stock, Tomb Stones & Monuments, Cotton Gins & Cotton Oil Mills show a loss in both returns and amount of tax. Oil Field Equipment and Miscellaneous Retail Stores and Commercial Firms show a loss in amount of tax but a gain in number of returns and amount of tax. All other concerns show a gain in both returns and amount of tax. Use Tax Collections show an increase for the month but a loss in number of returns." Oklahoma certainly is having a very intelligent and successful handling of a sales and use tax.
{"title":"TAXING FARMERS' INCOME","authors":"Gerhard J. Isaac","doi":"10.1086/bullnattax41787406","DOIUrl":"https://doi.org/10.1086/bullnattax41787406","url":null,"abstract":"a gain in amount of tax and a gain in the number of returns, except Auto Salvage Miscellaneous Auto Stores which shows a loss in number of returns. In the Lumber and Materials Group all concerns show a gain in both returns and amount of tax except Other Materials & Building Supplies. In the Service Group, Other Amusements and Athletic Events shows a loss in both returns and tax. Shoe Repair Shops shows a loss in returns but a gain in amount of tax. Theaters & Tent Shows shows a loss in amount of tax while all other concerns show a gain in both returns and amount of tax. In the Contracting Group, Miscellaneous Contractors shows a gain in both returns and amount of tax. In the Public Utility and Transportation Group, Other Utilities & Transportation and Air Transportation show a loss in both returns and amount of tax. Telephone and Telegraph Companies, Electric, Gas & Water Utilities show a loss in number of returns but a gain in the amount of tax. Railroads, Trolleys & Interurbans and Motor Transportation show a loss in amount of tax but a gain in number of returns. In the Miscellaneous Group, Flowers, Bulbs, Plants, Nursery Stock, Tomb Stones & Monuments, Cotton Gins & Cotton Oil Mills show a loss in both returns and amount of tax. Oil Field Equipment and Miscellaneous Retail Stores and Commercial Firms show a loss in amount of tax but a gain in number of returns and amount of tax. All other concerns show a gain in both returns and amount of tax. Use Tax Collections show an increase for the month but a loss in number of returns.\" Oklahoma certainly is having a very intelligent and successful handling of a sales and use tax.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128241819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-01-01DOI: 10.1086/bullnattax41787287
H. F. Long
{"title":"AMONG THE STATE TAX COMMISSIONS","authors":"H. F. Long","doi":"10.1086/bullnattax41787287","DOIUrl":"https://doi.org/10.1086/bullnattax41787287","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128785048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-01-01DOI: 10.1086/bullnattax41787286
V. Wyckoff
concept of " likeness " is the core of classification, its meaning for taxes will arise from the development of this discussion. An orthodox definition of a tax will be used, namely, a compulsory, periodic payment by residents of a state for its maintenance and for other public purposes. The purpose of classification is the creation of order in a tax system. Seligman stressed this purpose which " conduces to accurate definition and prevents looseness of expression and confusion of thought; it (classification) may have important practical results in deciding questions of fact and in assigning definite values to doubtful categories; it points out contrasts and resemblances and, by eliminating or combining what is common, often suggests a clearer conception of the subject matter."1 These are general statements. Two applications will secure their meaning. First, the making of a budget by a governor and his financial officers in one of our forty-eight States. Although some State budgets emphasize appropriations for expenditure even to the exclusion of estimates of revenue, a majority of the legislatures receive from the governors an over-all projection of both expenditure and revenue in the budget document.2
{"title":"TAX CLASSIFICATION AND PUBLIC FINANCE","authors":"V. Wyckoff","doi":"10.1086/bullnattax41787286","DOIUrl":"https://doi.org/10.1086/bullnattax41787286","url":null,"abstract":"concept of \" likeness \" is the core of classification, its meaning for taxes will arise from the development of this discussion. An orthodox definition of a tax will be used, namely, a compulsory, periodic payment by residents of a state for its maintenance and for other public purposes. The purpose of classification is the creation of order in a tax system. Seligman stressed this purpose which \" conduces to accurate definition and prevents looseness of expression and confusion of thought; it (classification) may have important practical results in deciding questions of fact and in assigning definite values to doubtful categories; it points out contrasts and resemblances and, by eliminating or combining what is common, often suggests a clearer conception of the subject matter.\"1 These are general statements. Two applications will secure their meaning. First, the making of a budget by a governor and his financial officers in one of our forty-eight States. Although some State budgets emphasize appropriations for expenditure even to the exclusion of estimates of revenue, a majority of the legislatures receive from the governors an over-all projection of both expenditure and revenue in the budget document.2","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116698733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1946-01-01DOI: 10.1086/bullnattax41787288
H. K. Allen
{"title":"FULL-VALUE ASSESSMENT PROGRAM IN ILLINOIS","authors":"H. K. Allen","doi":"10.1086/bullnattax41787288","DOIUrl":"https://doi.org/10.1086/bullnattax41787288","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1946-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126412465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1945-12-01DOI: 10.1086/bullnattax41787435
M. H. Hunter
Senator Edmonds, a faithful attendant at the National Tax Association conferences, always willing to serve on committees and rendering every possible assistance in every way to the success of £he Association, will be missed. His voice was heard frequently in the conferences. Always very much to the point, his remarks were not only enjoyed but were splendidly instructive and logical. There are but few in the Association activities who did not come in close contact with him and have a very deep reverence and affection for him. He was a power for good. The editor of this Bulletin loses a personal friend, as do many others, in the passing of Franklin Spencer Edmonds. Henry F. Long
{"title":"WHAT TAXATION MEANS TO YOU","authors":"M. H. Hunter","doi":"10.1086/bullnattax41787435","DOIUrl":"https://doi.org/10.1086/bullnattax41787435","url":null,"abstract":"Senator Edmonds, a faithful attendant at the National Tax Association conferences, always willing to serve on committees and rendering every possible assistance in every way to the success of £he Association, will be missed. His voice was heard frequently in the conferences. Always very much to the point, his remarks were not only enjoyed but were splendidly instructive and logical. There are but few in the Association activities who did not come in close contact with him and have a very deep reverence and affection for him. He was a power for good. The editor of this Bulletin loses a personal friend, as do many others, in the passing of Franklin Spencer Edmonds. Henry F. Long","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"21 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1945-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120874365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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