Pub Date : 1947-05-01DOI: 10.1086/bullnattax41787732
Charles F. Marsh
Mr. David M. Lilly, Vice President and General Mr. J. L. Davis, Treasurer Manager, Toro Manufacturing Corporation, The H. C. Godman Company, 46 East Fulton Minneapolis 6 , Minnesota Street, Columbus, Ohio Mr. Frederick W. Manke, Assistant Cashier Mr. John J. Gainor, Sr., Secretary-Treasurer & The First National Bank of Saint Paul, Saint Pauli, General Manager, The Newcomerstown Produce Minnesota Company, 241 North College Street, NewMr. James B. Temi»leton, Vice President and comerstown, Ohio Controller, F. H. Peavey and Company, 312 Grain Mr. B. Grapentin, Tax Accountant Exchange Building, Minneapolis 15, Minnesota The National Refining Company, 570 Hanna Building, Cleveland 15, Ohio MISSISSIPPI Mr. Carl A. Hayes, Office Manager Mr. David McKinney, Assistant Director Keller, Kirschner, Martin & Clinger, 33 N. High Bureau of Business Research, University of Street, Columbus 15, Ohio Mississippi, University, Mississippi Mr. Paul L. Holden, Attorney Squire, Sanders & Dempsey, 1857 Union ComMISSOURI merce Building, Cleveland 14, Ohio
David M. Lilly先生，副总裁兼总经理J. L. Davis先生，托罗制造公司财务经理，H. C. Godman公司，东富尔顿明尼阿波利斯市46号，明尼苏达州街6号，俄亥俄州哥伦布市，弗雷德里克W.曼克先生，助理出纳，约翰J.盖诺先生，老，财务秘书和圣保罗第一国民银行，圣保罗，圣保利，纽科默斯敦生产明尼苏达州公司，纽科默斯敦，北学院街241号，纽科默斯敦总经理。James B. Temi»leton，副总裁兼comerstown，俄亥俄州财务总监，F. H. Peavey and Company, 312 Grain，明尼苏达州明尼阿波利斯15号税务会计交易所大楼，B. Grapentin先生，俄亥俄州克利夫兰15号汉纳大楼570号国家炼油公司，办公室经理，Carl A. Hayes先生，办公室经理，David McKinney先生，助理主任，Keller, Kirschner, Martin & Clinger, 33 N.高级商业研究局，俄亥俄州哥伦布15号街大学，密西西比大学Paul L. Holden先生，律师Squire, Sanders & Dempsey, 1857 Union ComMISSOURI商业大厦，Cleveland 14, Ohio
{"title":"INDUSTRIAL TAXATION IN VIRGINIA","authors":"Charles F. Marsh","doi":"10.1086/bullnattax41787732","DOIUrl":"https://doi.org/10.1086/bullnattax41787732","url":null,"abstract":"Mr. David M. Lilly, Vice President and General Mr. J. L. Davis, Treasurer Manager, Toro Manufacturing Corporation, The H. C. Godman Company, 46 East Fulton Minneapolis 6 , Minnesota Street, Columbus, Ohio Mr. Frederick W. Manke, Assistant Cashier Mr. John J. Gainor, Sr., Secretary-Treasurer & The First National Bank of Saint Paul, Saint Pauli, General Manager, The Newcomerstown Produce Minnesota Company, 241 North College Street, NewMr. James B. Temi»leton, Vice President and comerstown, Ohio Controller, F. H. Peavey and Company, 312 Grain Mr. B. Grapentin, Tax Accountant Exchange Building, Minneapolis 15, Minnesota The National Refining Company, 570 Hanna Building, Cleveland 15, Ohio MISSISSIPPI Mr. Carl A. Hayes, Office Manager Mr. David McKinney, Assistant Director Keller, Kirschner, Martin & Clinger, 33 N. High Bureau of Business Research, University of Street, Columbus 15, Ohio Mississippi, University, Mississippi Mr. Paul L. Holden, Attorney Squire, Sanders & Dempsey, 1857 Union ComMISSOURI merce Building, Cleveland 14, Ohio","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122147463","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 : 1947-05-01DOI: 10.1086/bullnattax41787733
Josef Berolzheimer
An interstate comparison of the influences affecting state and local expenditure for operation must look not only at external forces, such as the population and income influences treated in previous issues of this magazine, but also internally to the component parts of expenditure in terms of functions. The wide range in variation among state areas in total operating expenditure represents, of course, the summation of the variations in functional costs. The extent of these variations is made plain by the following table, which shows the ranges in operating expenditures per capita in contrast to the United States average. for a state has the same rank for size as the rank for total operation costs. The best example of where functional ranks correspond to total rank consists of 10 southern tates which had the lowest total expenditure per capita in the United States. With only a few exceptions the per capita costs of each function in the South were the lowest in the United States. A similar agreement between rankings of total and each functional costs occurs in only a minority of other states in the high cost states of California, New York, and Nevada; in the medium cost states of Illinois, Michigan, and Ohio; and in the low cost states of
{"title":"INFLUENCES SHAPING EXPENDITURE FOR OPERATION OF STATE AND LOCAL GOVERNMENTS","authors":"Josef Berolzheimer","doi":"10.1086/bullnattax41787733","DOIUrl":"https://doi.org/10.1086/bullnattax41787733","url":null,"abstract":"An interstate comparison of the influences affecting state and local expenditure for operation must look not only at external forces, such as the population and income influences treated in previous issues of this magazine, but also internally to the component parts of expenditure in terms of functions. The wide range in variation among state areas in total operating expenditure represents, of course, the summation of the variations in functional costs. The extent of these variations is made plain by the following table, which shows the ranges in operating expenditures per capita in contrast to the United States average. for a state has the same rank for size as the rank for total operation costs. The best example of where functional ranks correspond to total rank consists of 10 southern tates which had the lowest total expenditure per capita in the United States. With only a few exceptions the per capita costs of each function in the South were the lowest in the United States. A similar agreement between rankings of total and each functional costs occurs in only a minority of other states in the high cost states of California, New York, and Nevada; in the medium cost states of Illinois, Michigan, and Ohio; and in the low cost states of","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123723474","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 : 1947-05-01DOI: 10.1086/bullnattax41787734
J. E. Burton
Budgetary policy in New York State covers a broad field affecting services to more than 14 million people and involving the annual expenditure of nearly $700 million of taxpayers' money. The responsibility for the wise expenditure of this money rests with the Governor because the New York Constitution and statutes provide for a strong executive budget system. The Division of the Budget is established to assist the Governor in examining departmental requests for appropriations, preparing the executive budget recommendations, and investigating, supervising, and coordinating expenditures and other fiscal operations of the several state departments. The tools for building a sound system of fiscal planning and effective controls exist in New York. Their full utilization depends upon the determination of the Governor and the support of the legislature. In the past four years careful planning by the Governor and the legislature has been the keynote of governmental activity in New York State.
{"title":"RECENT DEVELOPMENTS IN NEW YORK STATE FISCAL POLICY","authors":"J. E. Burton","doi":"10.1086/bullnattax41787734","DOIUrl":"https://doi.org/10.1086/bullnattax41787734","url":null,"abstract":"Budgetary policy in New York State covers a broad field affecting services to more than 14 million people and involving the annual expenditure of nearly $700 million of taxpayers' money. The responsibility for the wise expenditure of this money rests with the Governor because the New York Constitution and statutes provide for a strong executive budget system. The Division of the Budget is established to assist the Governor in examining departmental requests for appropriations, preparing the executive budget recommendations, and investigating, supervising, and coordinating expenditures and other fiscal operations of the several state departments. The tools for building a sound system of fiscal planning and effective controls exist in New York. Their full utilization depends upon the determination of the Governor and the support of the legislature. In the past four years careful planning by the Governor and the legislature has been the keynote of governmental activity in New York State.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123971045","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 : 1947-05-01DOI: 10.1086/bullnattax41787735
A. Lepawsky
million; on March 31, 1947, it had dropped to $359.7 million. The savings to taxpayers by reductions instituted largely following the war have amounted to some $475 million. Savings of $623 million were set aside in the Postwar Reconstruction Fund and in the Tax Stabilization Reserve Funds to meet the demands of reconstruction and the exigencies of the reconversion period. In addition to reducing the debt, cutting the tax burden, and saving money for present and future needs, the state is giving more aid and providing greater services to its people than ever before in its history. In 1940-41 the state spent $464 million for state purposes and local assistance from general funds of the total, $268 million was for local assistance. For 1947-48 these appropriations approximate $650 million in which more than $370 million is for local assistance. The expenditure increases involved reflect the needs of the times. We are appropriating today for our mental hospitals more than twice as much as before the war currently over $80 million. The state public health program has been increased by more than $10 million. State aid for education greatly exceeds the prewar level. Pay of state employees has been kept in step with the times. There are more categories too numerous to mention. New York State has moved ahead. It has not " run fast " like Alice without moving any place. It has combined action with direction; it has provided improved departmental management, careful fiscal planning and management, and greatly increased state services and state assistance to localities.
{"title":"ADVANCING THE ART OF REVENUE RESEARCH","authors":"A. Lepawsky","doi":"10.1086/bullnattax41787735","DOIUrl":"https://doi.org/10.1086/bullnattax41787735","url":null,"abstract":"million; on March 31, 1947, it had dropped to $359.7 million. The savings to taxpayers by reductions instituted largely following the war have amounted to some $475 million. Savings of $623 million were set aside in the Postwar Reconstruction Fund and in the Tax Stabilization Reserve Funds to meet the demands of reconstruction and the exigencies of the reconversion period. In addition to reducing the debt, cutting the tax burden, and saving money for present and future needs, the state is giving more aid and providing greater services to its people than ever before in its history. In 1940-41 the state spent $464 million for state purposes and local assistance from general funds of the total, $268 million was for local assistance. For 1947-48 these appropriations approximate $650 million in which more than $370 million is for local assistance. The expenditure increases involved reflect the needs of the times. We are appropriating today for our mental hospitals more than twice as much as before the war currently over $80 million. The state public health program has been increased by more than $10 million. State aid for education greatly exceeds the prewar level. Pay of state employees has been kept in step with the times. There are more categories too numerous to mention. New York State has moved ahead. It has not \" run fast \" like Alice without moving any place. It has combined action with direction; it has provided improved departmental management, careful fiscal planning and management, and greatly increased state services and state assistance to localities.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122257549","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 : 1947-04-01DOI: 10.1086/bullnattax41787729
ployment cost, that is, in pay rolls per capita. This factor varied exactly with expenditure size in 35 states; all other states disclosed a secondary association between pay rolls and operating expenditure. The major influence of pay rolls in shaping operating expenditure, taken in conjunction with the close association of pay rolls and income payments, illustrates the use to which th foregoing analysis can be put. The researcher wishing to explain variations i governmental cos s would put his finger first on pay rolls resolved into the number and pay rates of public employees.
{"title":"THE TREASURY VIEWPOINT ON TAX REDUCTION","authors":"","doi":"10.1086/bullnattax41787729","DOIUrl":"https://doi.org/10.1086/bullnattax41787729","url":null,"abstract":"ployment cost, that is, in pay rolls per capita. This factor varied exactly with expenditure size in 35 states; all other states disclosed a secondary association between pay rolls and operating expenditure. The major influence of pay rolls in shaping operating expenditure, taken in conjunction with the close association of pay rolls and income payments, illustrates the use to which th foregoing analysis can be put. The researcher wishing to explain variations i governmental cos s would put his finger first on pay rolls resolved into the number and pay rates of public employees.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134284659","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 : 1947-04-01DOI: 10.1086/bullnattax41787728
Josef Berolzheimer
controlling forest fires and preventing pollutions of streams; economical soil conservation plans will include forestry, wildlife, and water development programs on the farms; some aspects of mineral utilization are tied in with soil wastes and with stream protection. The administration of natural resource programs needs to be coordinated in order that some aspects of the job are not overlooked and thus will not im-
{"title":"INFLUENCES SHAPING EXPENDITURE FOR OPERATION OF STATE AND LOCAL GOVERNMENTS: RELATION OF INCOME AND PUBLIC EMPLOYMENT TO EXPENDITURE PATTERN","authors":"Josef Berolzheimer","doi":"10.1086/bullnattax41787728","DOIUrl":"https://doi.org/10.1086/bullnattax41787728","url":null,"abstract":"controlling forest fires and preventing pollutions of streams; economical soil conservation plans will include forestry, wildlife, and water development programs on the farms; some aspects of mineral utilization are tied in with soil wastes and with stream protection. The administration of natural resource programs needs to be coordinated in order that some aspects of the job are not overlooked and thus will not im-","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126187933","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 : 1947-04-01DOI: 10.1086/bullnattax41787723
H. K. Allen
{"title":"ADVANTAGES TO SCHOOL DISTRICTS OF FULL VALUE ASSESSMENT PROGRAM IN ILLINOIS","authors":"H. K. Allen","doi":"10.1086/bullnattax41787723","DOIUrl":"https://doi.org/10.1086/bullnattax41787723","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127892458","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 : 1947-04-01DOI: 10.1086/bullnattax41787726
R. Sullivan
{"title":"KENTUCKY DEALS WITH RAIL TAX PROBLEM","authors":"R. Sullivan","doi":"10.1086/bullnattax41787726","DOIUrl":"https://doi.org/10.1086/bullnattax41787726","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"534 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133355211","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 : 1947-04-01DOI: 10.1086/bullnattax41787725
Glenn D. Morrow
continuing upward pressure upon local government budgets. Second, the revisions of 1944-1946 did not solve the New York State aid problem, as witness the determined pressures by teachers and other local government employees for major salary adjustments. These resulted in an additional emergency state grant of $32 million to raise teachers' salaries in January, 1947, and a strong drive for further aid is continuing. In 1940 all forms of state aid to local governments totalled $2 69 million. For the fiscal year 1946 appropriations were $288 million, an increase of 7 per cent over 1940. The Governor's budget message of February, 1948, reported $307 million in appropriations for the fiscal year 1947, an increase of 14 per cent over 1940. The Governor requested appropriations for the fiscal year 1948 of $371 million, which represented an increase of almost 38 per cent over 1940. Thus, if 1940 is used as a base, state operating expenses (excluding debt service and general state charges) rose three times as fast as state assistance to local governments despite the sharp increase in state assistance proposed for 1948. Third, the new manner of distribution is more favorable to the weaker local governments than was the former method. This is illustrated in the new per capita grant, and in the new plans for public welfare and educational aids. The new system promotes stability and makes advance estimation of grants easier from one year to the next. Stability paid dividends to the municipalities during the fiscal year 1947 when state collections from the taxes formerly shared with localities decreased an estimated $65 million. By substituting the per capita grant, local reve ue continued unimpaired. Fourt , the intensification of state audits of local accounts and closer state attention to local finance generally continues. Adequate state supervision of local finance is complementary to home rule in taxation as well as to s ate aid.
{"title":"TENNESSEE CONSIDERS CONSTITUTIONAL REVISION","authors":"Glenn D. Morrow","doi":"10.1086/bullnattax41787725","DOIUrl":"https://doi.org/10.1086/bullnattax41787725","url":null,"abstract":"continuing upward pressure upon local government budgets. Second, the revisions of 1944-1946 did not solve the New York State aid problem, as witness the determined pressures by teachers and other local government employees for major salary adjustments. These resulted in an additional emergency state grant of $32 million to raise teachers' salaries in January, 1947, and a strong drive for further aid is continuing. In 1940 all forms of state aid to local governments totalled $2 69 million. For the fiscal year 1946 appropriations were $288 million, an increase of 7 per cent over 1940. The Governor's budget message of February, 1948, reported $307 million in appropriations for the fiscal year 1947, an increase of 14 per cent over 1940. The Governor requested appropriations for the fiscal year 1948 of $371 million, which represented an increase of almost 38 per cent over 1940. Thus, if 1940 is used as a base, state operating expenses (excluding debt service and general state charges) rose three times as fast as state assistance to local governments despite the sharp increase in state assistance proposed for 1948. Third, the new manner of distribution is more favorable to the weaker local governments than was the former method. This is illustrated in the new per capita grant, and in the new plans for public welfare and educational aids. The new system promotes stability and makes advance estimation of grants easier from one year to the next. Stability paid dividends to the municipalities during the fiscal year 1947 when state collections from the taxes formerly shared with localities decreased an estimated $65 million. By substituting the per capita grant, local reve ue continued unimpaired. Fourt , the intensification of state audits of local accounts and closer state attention to local finance generally continues. Adequate state supervision of local finance is complementary to home rule in taxation as well as to s ate aid.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114084878","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 : 1947-04-01DOI: 10.1086/bullnattax41787724
Robert F. Steadman
176, which is located nearby, had a total assessed valuation in 1945 of $131,860; but because it has no railroad property, it collected no taxes from the railroads. The railroads located in District Number 169, however, derive traffic from District Number 169 and other districts. The principal office of a large utility company is located in School District Number 25 in Piatt County. In 1945 the total assessed valuation of this district was $25,717950 of which $23,680,800, or 92 per cent, consisted of the capital stock assessment of the utility. As a result of this situation, the tax rate for School District Number 25 in 1945 was $0.14 on $100 assessed valuation. School District Number 24 which adjoins District Number 25 had a total assessed valuation in 1945 of $137,580. This distric has no large capital stock assessment and had to levy a rate of $1.06 to provide sufficient revenue to support its school. School taxes in the latter district in 1945 were thus more than seven times greater than they were in the former on property of the same value.
{"title":"RECENT DEVELOPMENTS IN STATE-LOCAL FISCAL RELATIONS IN NEW YORK STATE","authors":"Robert F. Steadman","doi":"10.1086/bullnattax41787724","DOIUrl":"https://doi.org/10.1086/bullnattax41787724","url":null,"abstract":"176, which is located nearby, had a total assessed valuation in 1945 of $131,860; but because it has no railroad property, it collected no taxes from the railroads. The railroads located in District Number 169, however, derive traffic from District Number 169 and other districts. The principal office of a large utility company is located in School District Number 25 in Piatt County. In 1945 the total assessed valuation of this district was $25,717950 of which $23,680,800, or 92 per cent, consisted of the capital stock assessment of the utility. As a result of this situation, the tax rate for School District Number 25 in 1945 was $0.14 on $100 assessed valuation. School District Number 24 which adjoins District Number 25 had a total assessed valuation in 1945 of $137,580. This distric has no large capital stock assessment and had to levy a rate of $1.06 to provide sufficient revenue to support its school. School taxes in the latter district in 1945 were thus more than seven times greater than they were in the former on property of the same value.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123436782","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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