Pub Date : 1947-11-01DOI: 10.1086/bullnattax41787761
Lynn F. Anderson
{"title":"STATE PROPERTY TAX REMISSIONS IN TEXAS","authors":"Lynn F. Anderson","doi":"10.1086/bullnattax41787761","DOIUrl":"https://doi.org/10.1086/bullnattax41787761","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"941 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133323068","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 : 1947-10-01DOI: 10.1086/bullnattax41787752
C. E. Reeves
Legislators, governmental administrators, and tax economists face an ever increasing problem in providing local governments with new or amplified sources of muchneeded revenue. It is imperative that existing tax laws be applied so as to produce the maximum consistent with practicality, and it is important that they be amended where necessary to ensure that this be achieved equitably. Although some statutes allow the taxation of all interests in real property, there probably are few practical applications of that principle. Legislation whereby owners and users of business property can be taxed equitably according to the incidence of net income flowing from that property, and whereby the municipality would profit by a levy upon much that now escapes property taxes, seems to be needed. During the past decade an increasing demand has been voiced by citizen agencies in this country that greater weight be given to income-productivity in appraising realty for ad valorem taxation, and many have urged that the British system of assessing directly by rental value be adopted here. A consensus of opinion,1 garnered from many of those especially interested in the subject, disapproved outright adoption of that proposal, but indicated the belief that greater consideration of income-productivity would much improve our assessing technique and tend to prevent the gross inequities produced by the all too common blind application of te brick and mortar " appraising. Progressive assessors also are leaning more toward some recognition of rental and other income criteria, as evidenced in the proceedings of the National Association of Assessing Officers.2 There already have been a few applications of this method, but in most of our large cities practically no attempt is
{"title":"THE USE OF INCOME DATA FOR ASSESSMENT REVALUATION","authors":"C. E. Reeves","doi":"10.1086/bullnattax41787752","DOIUrl":"https://doi.org/10.1086/bullnattax41787752","url":null,"abstract":"Legislators, governmental administrators, and tax economists face an ever increasing problem in providing local governments with new or amplified sources of muchneeded revenue. It is imperative that existing tax laws be applied so as to produce the maximum consistent with practicality, and it is important that they be amended where necessary to ensure that this be achieved equitably. Although some statutes allow the taxation of all interests in real property, there probably are few practical applications of that principle. Legislation whereby owners and users of business property can be taxed equitably according to the incidence of net income flowing from that property, and whereby the municipality would profit by a levy upon much that now escapes property taxes, seems to be needed. During the past decade an increasing demand has been voiced by citizen agencies in this country that greater weight be given to income-productivity in appraising realty for ad valorem taxation, and many have urged that the British system of assessing directly by rental value be adopted here. A consensus of opinion,1 garnered from many of those especially interested in the subject, disapproved outright adoption of that proposal, but indicated the belief that greater consideration of income-productivity would much improve our assessing technique and tend to prevent the gross inequities produced by the all too common blind application of te brick and mortar \" appraising. Progressive assessors also are leaning more toward some recognition of rental and other income criteria, as evidenced in the proceedings of the National Association of Assessing Officers.2 There already have been a few applications of this method, but in most of our large cities practically no attempt is","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116941834","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 : 1947-10-01DOI: 10.1086/bullnattax41787750
W. W. Hewett
The taxpayer meets his various tax obligations, and the levies are finally recorded as collected in the Treasury Department under a procedure which is somewhat complicated. The taxation offices (eight or nine to each province) prepare the majority of the tax bills. They are responsible for all indirect tax bills and some of the direct taxes. The city, town, and village offices prepare the remainder. The actual collection of the taxtion office levies is delegated (except for delinquent taxes) to the city, town, village, local postoffices and banks. The tax bill indicates the office to receive the tax payment. For example, all local governments and postoffices are authorized to receive both national and provincial taxpayments while the Industrial Bank may collect only provincial taxes, and the Bank of Chosen and its branches, only national levies. In cities where taxation offices are located, banks (other than the Chosen) are authorized to receive paym nt for the third (personal) income tax. Each of the various collection
{"title":"THE TAXATION OF INCREASES IN PERSONAL INCOME","authors":"W. W. Hewett","doi":"10.1086/bullnattax41787750","DOIUrl":"https://doi.org/10.1086/bullnattax41787750","url":null,"abstract":"The taxpayer meets his various tax obligations, and the levies are finally recorded as collected in the Treasury Department under a procedure which is somewhat complicated. The taxation offices (eight or nine to each province) prepare the majority of the tax bills. They are responsible for all indirect tax bills and some of the direct taxes. The city, town, and village offices prepare the remainder. The actual collection of the taxtion office levies is delegated (except for delinquent taxes) to the city, town, village, local postoffices and banks. The tax bill indicates the office to receive the tax payment. For example, all local governments and postoffices are authorized to receive both national and provincial taxpayments while the Industrial Bank may collect only provincial taxes, and the Bank of Chosen and its branches, only national levies. In cities where taxation offices are located, banks (other than the Chosen) are authorized to receive paym nt for the third (personal) income tax. Each of the various collection","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125829324","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 : 1947-10-01DOI: 10.1086/bullnattax41787751
Franklin P. Hall
In a preceding article the author has described the growth of the Indiana tax system from its territorial prototypes.1 From the period of 1840, when the mechanics of general property taxation were completely established and a degree of central control was developed, until 1933 no basic changes were made in the system.2 The adoption, in the latter year, of the Gross Income Tax introduced significant novel elements into the system and challenged the revenue importance of general property.
{"title":"THE INCEPTION OF THE INDIANA GROSS INCOME TAX","authors":"Franklin P. Hall","doi":"10.1086/bullnattax41787751","DOIUrl":"https://doi.org/10.1086/bullnattax41787751","url":null,"abstract":"In a preceding article the author has described the growth of the Indiana tax system from its territorial prototypes.1 From the period of 1840, when the mechanics of general property taxation were completely established and a degree of central control was developed, until 1933 no basic changes were made in the system.2 The adoption, in the latter year, of the Gross Income Tax introduced significant novel elements into the system and challenged the revenue importance of general property.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114444870","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 : 1947-10-01DOI: 10.1086/bullnattax41787749
Kenneth Sanow
{"title":"KOREAN TAXATION: FISCAL YEAR 1946-47","authors":"Kenneth Sanow","doi":"10.1086/bullnattax41787749","DOIUrl":"https://doi.org/10.1086/bullnattax41787749","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131114311","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 : 1947-06-01DOI: 10.1086/bullnattax41788614
William A. Sutherland
{"title":"CONFERENCE PLAN PROPOSALS TO PROGRAM COMMITTEE AND N. T. A. MEMBERS","authors":"William A. Sutherland","doi":"10.1086/bullnattax41788614","DOIUrl":"https://doi.org/10.1086/bullnattax41788614","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125407809","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 : 1947-06-01DOI: 10.1086/bullnattax41788618
G. W. Peak
ing government bonds in order to increase their reserves. If opportunities for loans to business become sufficiently abundant and profitable, relatively high rates on government securities would probably not prevent banks from selling their government bonds in order to obtain reserves necessary to make the private loans. Reserve requirements are already near the legal maximum, while open market operations on a scale necessary to halt such a movement would be inexpedient. Third, taxes should remain high, both on selected consumption items and upon income. Fourth, governm nt expenditure should be cut as much as is consistent with America's international responsibilities, and efforts should be made to reduce the bank-held debt. To the extent that these policies might be successful in preventing further inflation, monetization of redeemable bonds and increased velocity of current balances would be held to a minimum. Widespread anticipations of future price decreases on the one hand and of increased output on the other appear to have resulted in a degree of buyers' resistance, which probably indicates that inflation has reached its peak.
{"title":"A SUGGESTED PROGRAM OF STUDY OF A STATE TAX SYSTEM","authors":"G. W. Peak","doi":"10.1086/bullnattax41788618","DOIUrl":"https://doi.org/10.1086/bullnattax41788618","url":null,"abstract":"ing government bonds in order to increase their reserves. If opportunities for loans to business become sufficiently abundant and profitable, relatively high rates on government securities would probably not prevent banks from selling their government bonds in order to obtain reserves necessary to make the private loans. Reserve requirements are already near the legal maximum, while open market operations on a scale necessary to halt such a movement would be inexpedient. Third, taxes should remain high, both on selected consumption items and upon income. Fourth, governm nt expenditure should be cut as much as is consistent with America's international responsibilities, and efforts should be made to reduce the bank-held debt. To the extent that these policies might be successful in preventing further inflation, monetization of redeemable bonds and increased velocity of current balances would be held to a minimum. Widespread anticipations of future price decreases on the one hand and of increased output on the other appear to have resulted in a degree of buyers' resistance, which probably indicates that inflation has reached its peak.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128144777","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 : 1947-06-01DOI: 10.1086/bullnattax41788615
Charles F. Marsh
nection with the taxation of real property than in any other single field. The association has devoted in the past a considerable amount of attention to this subject, but no concentrated attention has been given to it in very recent years. The time seems to be ripe for a full meeting on this subject. The other state subject to be discussed, which will occupy the morning, and maybe a part of the afternoon, of Thursday, November 20th, is the matter of allocation between states of property and income. At the suggestion of President Martin some time under this discussion will be devoted the present treatment of the sales factor ratio in apportioning income between states. The present tendency of many states to extend the application of the sales factor ratio to cover many transactions which previously were ignored makes a discussion of this subject particularly timely and appropriate. It is hoped that all members will attend the meetings and take part in the discussions. This is most necessary if anything worth while is to be accomplished. We trust that all of the members of the association, including those whose actual work is concerned primarily with state taxes, will recognize the pressing need for some solution of the problem of the federal tax on corporations and will be interested and will attempt to assist in the discussions of that problem. It is essential to the success of this plan that the representatives of some of the many corporations who are members of the association and that lawyers and accountants representing private business recognize their responsibility to participate actively in the discussions. In order to make full attendance at the meetings possible without giving up the leasant social features, no sessions will be held at night, except meetings of committees like the Executive Committee and and Resolutions Committee. As stated earlier, no round table meetings are cone plated under this plan, though the general sessions will be a little longer than has been the custom when night meetings were held. We have not had an opportunity to confer with the Committee on Local Arrangements, but you may feel assured that there will be no dearth of interesting things to do. The banquet, buffet style, will be held at the Roney Plaza Hotel, the headquarters hotel, on Wednesday night, November 19 th.
{"title":"INDUSTRIAL TAXATION IN VIRGINIA: THE RELATIVE LOAD","authors":"Charles F. Marsh","doi":"10.1086/bullnattax41788615","DOIUrl":"https://doi.org/10.1086/bullnattax41788615","url":null,"abstract":"nection with the taxation of real property than in any other single field. The association has devoted in the past a considerable amount of attention to this subject, but no concentrated attention has been given to it in very recent years. The time seems to be ripe for a full meeting on this subject. The other state subject to be discussed, which will occupy the morning, and maybe a part of the afternoon, of Thursday, November 20th, is the matter of allocation between states of property and income. At the suggestion of President Martin some time under this discussion will be devoted the present treatment of the sales factor ratio in apportioning income between states. The present tendency of many states to extend the application of the sales factor ratio to cover many transactions which previously were ignored makes a discussion of this subject particularly timely and appropriate. It is hoped that all members will attend the meetings and take part in the discussions. This is most necessary if anything worth while is to be accomplished. We trust that all of the members of the association, including those whose actual work is concerned primarily with state taxes, will recognize the pressing need for some solution of the problem of the federal tax on corporations and will be interested and will attempt to assist in the discussions of that problem. It is essential to the success of this plan that the representatives of some of the many corporations who are members of the association and that lawyers and accountants representing private business recognize their responsibility to participate actively in the discussions. In order to make full attendance at the meetings possible without giving up the leasant social features, no sessions will be held at night, except meetings of committees like the Executive Committee and and Resolutions Committee. As stated earlier, no round table meetings are cone plated under this plan, though the general sessions will be a little longer than has been the custom when night meetings were held. We have not had an opportunity to confer with the Committee on Local Arrangements, but you may feel assured that there will be no dearth of interesting things to do. The banquet, buffet style, will be held at the Roney Plaza Hotel, the headquarters hotel, on Wednesday night, November 19 th.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133014364","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 : 1947-06-01DOI: 10.1086/bullnattax41788617
R. Wallace
b. Assist and instruct local assessors in the preparation and proper use of land maps and record cards and in the determination of proper standards of value; c. Assist local assessors in the preparation of their assessment books and, on request of the county auditor, assist any assessor to correct his book before the county auditor gives his final receipt therefor; d. Keep assessors informed of all changes in assessment laws and instructions he receives from the commissioner; e. Attend all county seat instructional meetings called by the commissioner and assist representatives of the commissioner in conducting meetings; f. Require attendance of groups of local assessors at sectional meetings called by him for the purpose of giving them further assistance and instruction as to their duties; g. Immediately commence the preparation of a large scale topographical land map, as prescribed by the commissioner; h. Prepare and keep available a land valuation map; i. Regularly examine all conveyances of land outside corporate limits of cities of first and second class; j. Prepare and keep available a table showing full and true value per capita of all personal property; k. On or before May 1 make a study, based on market reports, recent sales, and other information relative to true and full value, of different classes of livestock; 1. Make diligent search each year for real and personal property omitted from assessment and report to the county auditor. This officer is to be appointed by a board of county commissioners from a list of at least three prepared and furnished by the county auditor and must be approved by the Commissioner of Taxation. The nominees must be selected on the basis of ability and experience in the field of general property taxation without regard to political affiliations. The term of the first appointee is from October 1, 1947, to December 31, 1948; thereafter the term is four years. The salary is to be fixed by the county commissioners. The supervisor is allowed travel expenses on the same basis as other county officers. If a county chooses a county assessor instead of a county supervisor, his duties include the making of all assessments based on values reported by the local assessor and personally viewing and determining the value of property difficult for the local assessor to appraise. Obviously much of the success of the measure will depend on the caliber of the men selected as county supervisors. There is as yet no provision in Minnesota law for county merit systems, as there is for state employees and for certain cities. Nevertheless, the Department of Taxation will certainly have greater opportunity for improving assessment procedure working through 87 officers rather than 2700.
{"title":"THE FEDERAL DEBT AND INFLATION","authors":"R. Wallace","doi":"10.1086/bullnattax41788617","DOIUrl":"https://doi.org/10.1086/bullnattax41788617","url":null,"abstract":"b. Assist and instruct local assessors in the preparation and proper use of land maps and record cards and in the determination of proper standards of value; c. Assist local assessors in the preparation of their assessment books and, on request of the county auditor, assist any assessor to correct his book before the county auditor gives his final receipt therefor; d. Keep assessors informed of all changes in assessment laws and instructions he receives from the commissioner; e. Attend all county seat instructional meetings called by the commissioner and assist representatives of the commissioner in conducting meetings; f. Require attendance of groups of local assessors at sectional meetings called by him for the purpose of giving them further assistance and instruction as to their duties; g. Immediately commence the preparation of a large scale topographical land map, as prescribed by the commissioner; h. Prepare and keep available a land valuation map; i. Regularly examine all conveyances of land outside corporate limits of cities of first and second class; j. Prepare and keep available a table showing full and true value per capita of all personal property; k. On or before May 1 make a study, based on market reports, recent sales, and other information relative to true and full value, of different classes of livestock; 1. Make diligent search each year for real and personal property omitted from assessment and report to the county auditor. This officer is to be appointed by a board of county commissioners from a list of at least three prepared and furnished by the county auditor and must be approved by the Commissioner of Taxation. The nominees must be selected on the basis of ability and experience in the field of general property taxation without regard to political affiliations. The term of the first appointee is from October 1, 1947, to December 31, 1948; thereafter the term is four years. The salary is to be fixed by the county commissioners. The supervisor is allowed travel expenses on the same basis as other county officers. If a county chooses a county assessor instead of a county supervisor, his duties include the making of all assessments based on values reported by the local assessor and personally viewing and determining the value of property difficult for the local assessor to appraise. Obviously much of the success of the measure will depend on the caliber of the men selected as county supervisors. There is as yet no provision in Minnesota law for county merit systems, as there is for state employees and for certain cities. Nevertheless, the Department of Taxation will certainly have greater opportunity for improving assessment procedure working through 87 officers rather than 2700.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124123791","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 : 1947-06-01DOI: 10.1086/bullnattax41788619
W. Rauch
In absolute opposition to policies developed since 1776 the United States is creating today a specially privileged class of military personnel. The basis of our democracy is our abhorrence of class distinctions. The evidence of this feeling is so common that it hardly needs any illustration. The Constitution specifically prohibits the creation of any titles of nobility in this country. The first Congress debated long and arduously over the method of receiving Washington and the title he was to use. The delegates wished to pay him respect; but in no way did they wish to establish the idea that he held a superior position this might have led to the formation of an executive class. Religious qualifications for voting and holding office were mostly removed by the decade of 1820. Property qualifications for voting and office holding were all abolished for the same reason in the follow-
{"title":"PARITY FOR FEDERAL INCOME TAXPAYERS","authors":"W. Rauch","doi":"10.1086/bullnattax41788619","DOIUrl":"https://doi.org/10.1086/bullnattax41788619","url":null,"abstract":"In absolute opposition to policies developed since 1776 the United States is creating today a specially privileged class of military personnel. The basis of our democracy is our abhorrence of class distinctions. The evidence of this feeling is so common that it hardly needs any illustration. The Constitution specifically prohibits the creation of any titles of nobility in this country. The first Congress debated long and arduously over the method of receiving Washington and the title he was to use. The delegates wished to pay him respect; but in no way did they wish to establish the idea that he held a superior position this might have led to the formation of an executive class. Religious qualifications for voting and holding office were mostly removed by the decade of 1820. Property qualifications for voting and office holding were all abolished for the same reason in the follow-","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127172318","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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