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SECTION 1203 (b) (6), REVENUE ACT OF 1926
Printed for the
NOTE.—This report has been ordered printed for purposes of informa-
GOVERNMENT PRINTING OFFICE
JOINT COMMITTEE ON INTERNAL REVENUE TAXATION
HOUSE OF REPRESENTATIVES PAT HARRISON, Mississippi, Chairman ROBERT L. DOUGHTON, North Carolina,. WILLIAM H. KING, Utah
Vice Chairman WALTER F. GEORGE, Georgia
THOMAS H. CULLEN, New York
ALLEN T. TREADWAY, Massachusetts
BRYANT C. BROWN, Secretary
L. H. PARKER, Chief of Staff G. D. CHESTEEN, Assistant Chief
COLIN F. STAN, Counsel
LETTER OF TRANSMITTAL
CONGRESS OF THE UNITED STATES,
Washington, June 21, 1938. To Members of the Joint Committee on Internal Revenue Taxation:
There is transmitted herewith a report of the Provisions of the State constitutions relating to Taxation, prepared by the staff of the committee.
This report contains the powers conferred, as well as the limitations · or restrictions placed, upon the various taxing authorities of each State with respect to the imposition of taxes, as they are found in the respective State constitutions.
It is believed this report will be of interest to members of the committee and give easy access to information which is frequently of value. Very truly yours,
Pat HARRISON, Chairman, Joint Committee on Internal Revenue Taxation.
LETTER OF SUBMITTAL
CONGRESS OF THE UNITED STATES,
Washington, June 20, 1938.
Washington, D. C. MY DEAR MR. CHAIRMAN : Submitted herewith is a compilation or report of the constitutional provisions of the several States as of June 30, 1937, directly relating to, or which affect, taxation therein. These provisions will show the powers conferred, as well as the limitations or restrictions placed, upon the various taxing authorities with respect to imposition of taxes for State and local purposes.
The report is alphabetically arranged by States, and the taxing provisions for each State are grouped under five major divisions or sections, with appropriate subsections:
A. Provisions having a general application.
E. Provisions specifically applicable to political subdivisions and other taxing authorities.
The subsections under B, C, D, and E will show the several types of taxes specifically authorized to be imposed, as well as those prohibited or limited, by the States and political subdivisions, and will follow the same general order for each State.
In the foreword hereto will be found a collective discussion of some particular subjects of taxation which are common to a number of the States. This plan is adopted both for convenience and to avoid undue extension of the report. The subjects referred to are found in the table of contents.
Since the enactment of the Federal Social Security Act in 1935, a number of the States have deemed it necessary to amend their constitutions so as to be able to enact legislation to bring themselves within some of the benefit provisions of this act. These amendments will be found in an appendix to this report.
Acknowledgment is made to Mrs. Evelyne Turner of the staff of the committee for her valuable assistance in the preparation of this report. Respectfully submitted.
W. L. WALLACE, Attorney. Approved. L. H. PARKER, Chief of Staff.