(41 .00) SOUTH DAKOTA(41,01) State Legislative Research Council .

Documentary Stamp Tax . Pierre :1966 . 30pp .

Discusses the Federal documentar ytax, stamp taxes, state and local docu-mentary taxes, and presents the find-ings and conclusions of the Advisor yCommission on Intergovernmental Re -lations .

(41 .02) Free Port Legislation . 1964.14pp .

Summarizes "free port" constitu-tional and legislative background i nSouth Dakota and other states anddiscusses the effects of free port ta xpolicies on storage facilities .

,,"(41 .03) Retail Sales Taxation. 1964 ,39pp .

Summarizes relevant informatio non legislative proposals to broaden th ebase and increase the rate of taxationof retail sales in the state .

(41 .04) Single Registration Fee 'forMotor Trucks. 1964 . 38pp .

Examines the ad valorem propert ytax in the state, the administration ofthe tax, and the maintenance of ade-quate revenue structure of the loca lgovernments . Contains findings and

_conclusions resulting from the Com-mission's studies .

(42 .04) Tennessee Taxpayers Association . As-sessment of Property for Taxation andProperty Tax Administration. Sum-mary of a Preliminary Report to theTennessee Tax Study Commission.1967. 7pp .

Discusses the constitutional andlegal background of assessments, th eproperty tax burden, equalization proc-ess, tax base, the classification of prop-erty, and the standards of value 'andadministration .

-

(42 .05) University of Tennessee . Bureau of-Public Administration and Bureau o fBusiness and Economic Research .Taxation of Public Utilities in Ten-nessee. (By Edward S. Overman) ,Knoxville : 1962 . 144pp.

Anal sic of railroad and ublic ut'1-Discusses the rationale for motor y

pity

taxes

in

the

revenue

structure ,vehicles

fees,

registration

fees,

feeschedules and distribution, and excep- methods

of assessing public service

lions, : corporations,

railroads

and

utilities,and

equalization

of utility

property-Telephone Taxation.

1964, with general 'property 'assessments, ,28pp .

Discusses telephone company regu- (43 .00) TEXASlations, weaknesses of existing gros sreceipts tax, comparisons of gross re- (43 .01) Committee on State and Local Taxceipts and ad valorem taxation and Policy . Sources of Revenue Availablerevenue from telephone taxes, for Financing Texas State Govern-

(42 .00) TENNESSEE meet, 1960 .1969. Austin : n,d, 52pp ,

(42,01) Legislative Council Committee . Stud- An appraisal of the structure of th esales tax and an analysis of revenu eies on Certain Tax Problems: Railroad potential from increasing the sales ta xand Utility Assessments--Privileges— ,rate, eliminating exemptions, and in-State . Final Report . Nashville : 1966 . eluding services in the tax base ,64pp ,

Reports and findings on the prob- (43 .02) Legislative Budget Office . Fiscal Size-lems of the taxation of railroad and Up of Texas State Services : 1966.1967 .utility

assessments,

the

problem

of 1965 .75pp.privilege taxes, and the revenue sys- Reviews the various functions an dtem and tax structure of the state . services of the state government, th e

'(42.02) Final Report : Tax Structure taxpayer's role, and economic objec-Study. 1962 . 222pp . tives of the state .

Discusses the major components of (43 .03) Legislative

Council,

Special

Statethe tax system, the Tennessee system Funds. A Review of Special Statein comparison with selected Southern Funds and the State's Fund Structure .states,

the

potential

productivity

of 1960.78pp .the revenue system, and administra - Discusses state depository practicestive

departments of revenue,

insur -ancc, and banking, and legislative control of special funds .

Provides current inventory data an d(42.03) Tax Study Commission . First Report, transactions of special

funds

in

the1967 . 120pp, treasury .

46

(43,04) State Tax Study Commission, Report.1959, 208pp .

Research reports covering state-loca ltaxes, comparisons with other states ,fiscal forecasts, and state and localfiscal relationships. The taxation ofbusiness, property taxes, the taxatio nof natural resources and non-tax rev-enues .

(44,00) UTAH(44,01) Legislative Council . Taxation Com-

mittee . Utah Taxes and Finance . (ByLewis H. Lloyd and Leo L. Mem-mott) . Salt Lake City : 1966. 65pp .

Examines the elements of the taxstructure in the state and attempts tomeasure the burden of taxes, the dis-tribution of the tax load and the roleof exemptions.

(44.02) Utah Education Association . TheUtah Tax System . 1961 Supplement .(By Jewell J. Rasmussen), 1961 .59pp .

Analyzes changes in the tax systemsince 1959 and compares a number o ftaxes with their counterparts in otherstates .

(44.03 .)•

The Utah Tax System . AnEconomic Appraisal of State andLocal Taxation in Utah . (By Jewel lJ . Rasmussen) . 1959.221pp .

Summarizes recognized principlesand criteria of state and local taxstructures ; describes the Utah taxsystems and evaluates in terms of se tcriteria, Includes a brief discussion ofbonding as a method for capital im-provements .

(46.00) VIRGINI A(46.011 Commission on State and Local Rev-

enues and Expenditures and RelatedMatters. Report. Richmond: 1963.104pp.

A study of all state and local taxes ,revenues and expenditures . Presentsrecommendations relative to new rev-enue sources, methods of distribution ,equity, and legislative drafts.

(47,00) WASHINGTONLegislative Budget Committee, Aseries of reports on expenditures andrevenues prepared prior to the 196 7legislative session, as listed below .

(47,01) 65-i . Real Estate Excise Tax. Olym-pia : 1965 .27pp,

Provides data on yield, stability ,costs of collection and equity of th ereal estate excise tax . Includes recom-mendations and typical ordinance i nuse .

(47.02) 66-2 . General Fund Tax CollectionProjections: Fiscal Year 1966 . 1966.18pp .

A projection of revenues for the1966 fiscal year and a comparison withan earlier projection by the tax com-mission relative to first half of theyear's actual receipts.

(47.03) 66-4. Potential General Fund Impactof Initiatives 226 and 228 . 1966, 25pp .

A pr( iection of the impact of pro -posed retail and use tax reductions o nthe state general fund . Contains sug-gestions to offset possible loss of rev-enue .

(47 .04) 66 .5 . Highway Finance in Washin gtop. 1966, 91pp.

Analyzes the present system of rev-enue and expenditures, the omnibu shighway bill ; recommends substantiveand procedural changes .

(47.05): 66 .7 . Potential Fiscal Effects of S.J.R .22, 1965. 1966. 20pp.

Analyzes potential impact of pro-posals to amend constitutional restric-tions relating to school constructionfunds and investments .

(47 .06) .State Legislative Council . Assessmentof Farmland for Tax Purposes I nWashington and Other States . (By D.C. Robinson) . 1965. lOpp .

A review of tax assessment policie sby Washington and other states thathave been introduced to deal with theproblem of urban expansion into th efarmland areas .

(47.07) Taxes Paid by Electric Utili-ties in Washington State and Propose dUniform Method of Taxation. 1961 .43pp .

A detailed investigation of the sub-ject of taxation of electric utilities—public and private, its relation to an deffect on local government . The ques-tionnaire method is used , ad illus-trated .

(47.08) Tax Advisory Council . Proposals fo rChanges in Washington's Tax Struc-ture. 1966. 133pp.

Summarizes and explains recom-mendations for major changes withrespect to income, sales and excis etaxes, property taxes, and the adminis-tration of revenue laws .

47

(48 .00) WEST VIRGINIA

(48,01) Legislative Auditor . Related to theProposed Study of the Tax StructureIn West Virginia . (By C. H. Koontz) .Charleston : 1959 . l5pp.

Analysis of factors to be considere din tax studies and 8 compilation ofseveral tables of statistical compari-sons .

(48.02) State Tax Study Commission, An Ap-pralsal of the West Virginia Tax Sys -tem. 1960. 31 pp .

A comparative study of the majo rsources of revenue in West Virgini aand 12 selected surrounding states .

(48 .03)

West Virginia Taxes (Stateand Local) . Final Report. 1960 . 108pp .

An analysis of the tax system, stateand local expenditures, and newsources of revenue; recommendschanges designed to eliminate inequi-ties, increase effectiveness, and pro-duce favorable economic environment .

(48.04)

West Virginia Taxes (Stat eand Local) . First Report. 1959, 17pp .

Discusses and compares state an dlocal revenues and expenditures an danalyzes the sales taxes, property, cor-porate, personal, and other compo-nents of the tax structure in the state .

(48,05) -West Virginia University, Bureau fo rGovernment Research, The CountyAssessor In West Virginia. (By Claud eJ. Davis) . Morgantown : 1965 . 40pp .

Discusses the post-war develop-ments in the property tax system, th eoffice of assessor, and methods fo rprofessional ization of assessment work .

(48.06-):

West Virginia's State-Wid eReappraisal Program. (By Claude J ,Davis), 1961 . 57pp .

Discusses property taxation in th estate, the county assessor, state schoo laid in relation to the property tax, andthe state-wide reappraisal system ,

(49.00) WISCONSIN

(49.01) Committee on Improved ExpenditureManagement . Findings, Conclusionsand Recommended Action. Madison :1965, 156pp .

Summarizes various recommenda-tions and conclusions resulting fro ma survey of the methods and practice sof management in the conduct of gov-ernmental operations in the state ,

(49,02) Continuing Revenue Survey Commis-sion. Final Report. 1960, 36pp,

Contains major findings, policy rec-ommendations, and separate positio nstatements relating to a revision ofthe system of raising revenue, equa)i-zation of tax burden, methods of pro-viding property tax relief, and revisio nof distribution system .

(49,03 .) `Legislative Reference Library . BasicData on the Taxation of Persona lProperty Under the General PropertyTax. 1960 . 12pp .

Provides basic and relevant data o nthe scope of the personal property taxin Wisconsin and other states .

(49.04) The Exemption of Home--steads from the General Property. Tax.1960 . 15pp ,

Summarizes legislative efforts in thepast to exempt homesteads in Wiscon-sin and makes comparisons amon gstates that provide general or specia ltypes of homestead exemptions ,

(49,05.) Simplifying the State IncomeTax by Gearing It to the Federal In -come; . . . . 1960 . 17pp .

Discusses the constitutional and leg-islative considerations involved in at-tempting to bring the Wisconsin lawsinto conformity with Federal practice ,

.(4946)„Public Expenditure Survey of Wiscon-sin. The Distribution of WisconsinHighway-User Revenues : Analysis an dRecommendations . 1964, 40pp,

An analysis of highway trends, state -local distribution of highway revenues ,and distribution of revenue amon glocal limits . Contains findings, con,-clusions, and recommendations .

(50.00) WYOMING

(50,01) Executive Department, Wyoming TaxStudy. (By Alfred G . Buehler) . Chey-enne: 1966, 212pp ,

A comprehensive study of the Wy-oming economy, the development o fthe tax system, the burden of taxationin Wyoming and other states, the sale stax, property taxes, and Federal grant sand shared revenue ,

(50.02) Legislative Research Committee, Prop-erty Taxation in Wyoming. 1960,148pp .

Discusses the significance of th eproperty tax in state and local finance ,the structure of the property tax inWyoming, assessment and equaliza-tion, policy issues, and administrativeproblems ,

48

VI.

Sub ' ect IndexJ to Tax StudiesFor the convenience of the reader in chapters are made where a single report

locating reports on topics of special in- deals with more than one topic.-terest, the following index to the state ta xstudies is provided . Under each subject For example, the first listing unde rare code numbers identifying reports "Ad valorem tax " below, 5 .31, indicate sproviding information on that subject . that the report was number 31 in the

" .As noted in Section V, the code num- sequence of reports issued by Californiabers proceed in numerical order accord- (with a state code of 5) . Since no pageing to the name of the states (the num- references are listed, the entire reportber preceding the decimal point) and dealt with the subject of ad valoremthe author or publisher of the report taxes, Reference to page 33 reveals that(number to the right of the decimal the report is entitled "An Inquiry intopoint) . For easy

cross-reference, the the Effects of Exempting Certain Im-code numbers appear in the left margin ported Raw Materials from Local Per.of the annotated listings in Section V . sonal Property Taxes," published in 1963In addition to numbers identifying a by the California Senate Fact-Findin gSpecific 'report, references ,to, pages or Committee on Revenue and Taxation,

Ad valorem tax Aviation fuel tax5 .31 ; 14.08, p . 38 ; 17 .02, p, 7; 17,06; 32.09, 13,07 ; 27,01 .pp . 73.75; 42,03 . Banks, Commercial—Taxation

Admissions tax, Local 5 .08, pp. 247-281 ; 13 .0 1, pp . 646-651 ;35 .04, pp. 11-12 . 14 .01 . pp. 177-218 ,,35 .10, Chapter 8 ;

Aid—Federal expenditures 50,01, pp . 114-115 .

13,03 ; 35,04, pp, 39-49; 50.01, pp. 173-177 .

Air transportation—Taxation32.04, pp, 17-19, 29-61 ,

Alcoholic beverage sales tax5 .12, pp. 34-43 ,,5 .19, pp . 22-36; 7 .01 ,pp . 123 . 136; 13,01, pp, 722-745 ; 20,08,pp.147. 150; 26,10, pp . 26-27; 28,01 ,pp, 467-487 ; 35,10, Chapter 16 ; 42,02 ,pp. 95-122,, 50,01, pp, 87-92 .

Assessed valuation of property5,02, pp . 94104 ; 6,06 ; 6,07 ; 7,05 ,pp, 29 . 101 ; 13,01, pp, 459-481 ; 14.09 ,pp, 86-140 ; 17,01 ; 20,08, pp . 137. 138 ;26,10 ; 26 .11 ; 28,01, pp, 221 .230; 30.08 ;30,11 ; 32,02; 35, 10, Chapter 2 ; 42,04,

Boats—Taxation5.03, pp .21 .27; 5,30; 23.04; 30.06; 39,02,pp. 14 .46 ,

Business taxes,2,04 ; 2,05; 5 .21 ; 7.04; 9,01 ; 14 .01 ; 14,07,pp. 1-29 ; 14,08 ; 15,01, pp, 245-288, 20,01 ,pp. 41-52 ; 30.04. pp, 85-107 ; 30.10; 32.09 ,pp. 50.65; 32.10; 32,07; 35 .10, Chapter 11 ;50.01, pp, 105.122 .

Capital gains tax5,14, pp. 37-60; 37,05, pp . 81-95.

Capital outlay expenditures9.04, pp, 27-38 ; 44.03, pp. 219-221 ,

Capital stock tax13 .01, pp . 610 .645, 404-405 ,

Chain store taxAssessment—Equalization

5 . 10, pp, 63-71 .6,06; 6,07; 10.01 ; 10,02 ; 10.03; 13,01,

Cigarette tax, see also Tobacco taxpp, 506-520; 15,02, pp . 18.21 ; 26,03,

5 .12, pp, 23-30 ; 5,19, pp, 17-21 ; 13,01 ,pp . 24-42; 30 .08 :32,02; 42,03, pp, 4-1-4 . 11 ;

pp . 702.711 ; 26, 10, pp. 27.29; 28 .0 1 ,42,04, pp . 4 . 5; 42,05, pp, 103. 144 ; 48,06;

pp . 432-466; 33,01, pp, 159-178 ; 35,10,50,02, pp, 58-61 .

Chapter 16; 50,01, pp. 95 .98 .

49

Cigarette tax—Dealers' allowance Expenditures7.0 1, p, 139 ; 28.0 1, pp, 461-466 . 11,04, pp, 47-60 ; 20.08, pp, 34-51 ; 26,06;

Corporation income tax35,12, pp, 4-27 ; 50,01, pp, 47 .50; 8;01,pp, 44.48 ,

5 .03, pp, 33 .38; 5,13 ; 7,01, pp, 159-167 ;13,01, pp, 871-874 ; 13,02, pp, 49.56, Expenditures—Projectio n

69-80; 14.01, pp, 18 . 68, 89-96, 124 ; 14.05, 11,04, pp, 61 .84 ; 13,01, pp . 302-314 ;

pp, 29-44 ; 14,08, pp, 10.16; 14.09 9 20.08, pp, 37 .46; 47.08, pp, 6. 13 .

pp.

2-193 ; 15.0 1, pp . 16-19 ; 20,08, Farm real estate taxes

'pp. 155-157 ; 21 .02 ; 21,03 ; 26. 10, pp . 18 .21 ; 50.0 1, pp, 123. 128 .26,15, pp, 11-14 ; 27.04, pp. 310.335 ; Fees28.0 1, pp, 552-572 ; 35,10, Chapter 11 ; 5.05 ; 5,09, pp, 56-58 ; P.01, pp, 840.865 ;35,12, pp, 185-197; 50,01, pp, 109-111, 35,04, pp, 13-14 .

Corporation income tax--Conformity Fines17,05 . 35 .04, pp . 14.16 .

Data processing Franchise tax38,04, pp, 149 .152, 5,13 ; 5 .21 ; 7 .0 1, pp, 159-171 ; 11.0 1 ,

Death and gift tax, see Estate and gift tax pp. 603-609 ; 14,08, pp, 32.37; 20,08 ,pp, 154-155 ; 35 .10, Chapter 10; 35,12,

Debt, Public pp, 187-.190; 44.03, pp, 189-194.5,16; 8,01, pp, 31.33; 9,04; 11 .040 Free portpp, 94 . 100; 28 .0 1, pp . 100-117 ; 44,03, 6,05, pp, 1 .25, 55-59 ; 7,04, pp, 47-49 ; 9.01 ,pp, 219.221 ; 50 .0 1, pp . 51 .54, pp. 54-55; 14 .01, pp, 263-267, 348 ; 41,02 ;

Earmarking of revenues 50,01, pp . 151-152 .9,04; 13,01 ; pp. 816-839 ; 27.04, pp. 232 .234; Gambling taxes37,02, pp . 41-43 ; 43.03; 47,03, pp. 1-15 . 13,01, pp, 755 .757 ; 28,01, pp, 305-382 .

:Economic growth—Projections Gasoline tax, see also Aviation fuel tax13 .0 1, pp, 65 .95 ; 19,01 ; 46 .0 1, pp, 76-96, 5,24, pp. 12 . 14; 13 .0 1, pp, 568-577; 26 . 10 ,

Education—Finance pp. 23-26 ; 27.02; 28,01, pp, 246, 250.264;5,29; 6,03, pp, 47-59 ; 13,01, pp, 158 .241 ; 35, 10, Chapter 16 ; 47.04, pp, 3-7, 33 .14,03, pp, 65-71 ; 19.05, pp, 53-69 ; 26,08, Gross receipts tax, see Sales, use or grosspp. 37.44; 38,04, pp, 103 . 125; 44.01, receipts taxpp, 10-12 . Highway-user taxes, see also Gasoline tax;

Education—School construction Motor vehicle and operators' licenses ;

`47,05, Motor vehicle registration; Motor vehicle

Education—State aid tax; Thi : A-str : :cture taxes ; Ton-mile tax .

6.03, pp, 61-67; 30,04, pp. 27.84; 46,01,14,04, pp, 102 . 191 : 28,01, pp. 231-304 ; x35,12, pp, 208-212, 47,04, pp, .2. 17 . 'pp. 40.44 ,

Education department--Administration Highways—Administratio n

49.01, pp, 17 .40, 49 .01, pp, 101 . 110 .

Equalisation of assessment, . see Assessment— Highways--Budgeting47,04, pp, 38.47 .Equalization

Estate and gift tax Highways—Debt

,47,04, pp, 24-30 .

2.08 ; 5,14;•5,22; 7,01, pp, 195.210; 13 .01 ,pp, 548-567 ; 14,02 ; 17,03 ; 26,15, pp, 18-21 ; Highways--Economic Impac t27.04, pp, 306-310; 28 .0 1, pp, 573 .592, 47,04, pp, 58.63 ,32,09, pp, 47-49; 35. 10, Chapter 14; 35,12, Highways—Federal aidpp. 198-201 ; 40,02, pp, 13 . 16; 44,03, 47 .04. pp, 18-24.pp, 202-207; 50,01, pp, 156-165, Highways—Finance

Estate and gift tax--Administration 13 .0 1 . pp, 272.301 ; 14,04 ; 42.0 1, pp, 13-69 ;5,01, pp, 95-101 ,,5,17; 5,22, pp, 42-44 ; 47,04 ,17,03, pp, 23 .29, Highways—Finance—Formulas

Excise tax, see also heal estate excise tax 14,04, pp, 77-101 ,5,12; 11,05 ; 32,06 ; 35 . 10, Chapter 16 ; Homesteads—Tax exemptio n35,12, pp, 143-163 ; 44,02, pp, 173 . 178 ; 4,05-,5,08, pp, 164-201 ,,23 .01, (Chapter 5 )50,01, pp, 87.99, pp, 11-15 ; 37,03, pp, 35 .36; 49 .04 .

Excise tax—Bibliography Horse racing, Taxation, see Pari-mutuel tax ;5,12, pp, 63 .64. Racing

50

Household goods—Taxation5 .08, pp, 158-163 .

Housing—Tax exemption5,08, pp, 81-87 ; 7 .05, pp, 121-126 ; 13 .06 ,

Incidence of taxation, see Taxation—Incidence'Individual Income tax, see also Capital

gains tax5.03, pp. 8 .12, 28.32; 5,20; 7.01 ,pp. 149-158; 13 .05; 13,01, pp, 866.871 ;13,02, pp, 39.49, 68 .80; 14.05, pp. 1-27 ;14,09, pp, 146-212; 15 .01, pp, 326-360 ;19,03 ; 20.01, pp, 53-57 ; 20,08, pp, 86-105; .26 .10, pp, 10. 18; 26.05, pp, 14-15 ; 26 .15 ;pp, 1418 ; 27,04, pp, 270-306, 389-410 ;28 .0 1, pp, 526 .551 ; 31,01, pp, 108-130 ;32 .09, pp.43 .47 ; 33 .01, pp. 52-54 ; 35.10 ,Chapter 17; 35.12, pp, 164. 184; 39.01 ;40,03, pp . 25-34; 40,02, pp, 17-21 ; 44.03,,pp, 183. 189; 49,02, pp, 19-21, 27-29 ;50,01, pp. 166 . 170.

Individual income tax—Administratio n` 14 .09, pp, 202.205; 26.10, pp, 17-18 ; 27.04 ,pp. 303-306 ; 28.01, pp. 545.548; 35.10 ,Chapter 17 ; 39.01, pp, 18-20 .

Individual Income tax—Conformity4,01 ; 5 .03; 5 .o6; 5 .33 ; 17,05; 49 .05 .

Individual income tax--Conformit y„Bibliograph y5,06, pp . 67-7o.

Individual income tax—Nonresident27.04, pp. 295 .302 .

Individual income tax-Per capita5.20, p, 32 .

Individual income tax—Tax exemptio n5,03, pp, 9-12 ; 11 -10, pp, 15-22 .

Individual income tax—Withholdin g4.01 ; 4,03 ; 39.01, pp, 16-17 ,

Individual Income tax, Loca l:5 .09, pp, 52-56; 14,03, pp, 48-56 ; 14,05 ,pp. 23-28; 20,08, pp. 175-180; 35,04,pp. 9-11 ,,35 .10, Chapter 17 ; 50.01, p. 170 ,

Industry—Location, see also Loca lIndustrial development corporation s3 .01 ; 7,04; 9,0 1, pp, 51-56 ; 9,02; 11 .01 ;11,06, pp, 19-33 ; 13,05, pp, 39-41 ; 14,01 ,pp, 221 .269, 332.347 ; 14,07, pp, 5-9 ;14,09, pp, 187-193 ; 17,04, pp . 7-9 ; 17,05 ,pp, 28-29 ; 17,07; 19,01 ; 19,02; 20,07 ;20,08, pp, 163-164; 22.01, pp . 25-55,69.97 ; 22,02 ; 22,03, pp, 32-38; 25,01 ; 26,01 ,pp, 21 .26; 26.10; 27.04, pp, 80-89 ; 28,01 ,pp, 4 1 .54; 33,01, pp, 10-19-.35.12, pp, 52-85 ;37,01, pp, 29-44 ; 37.03, pp, 15-21 ; 38.02 ;38,03 ; 38.04, pp, 195-205; 47,08, pp, 35-42;48,02, pp . 11-14; 48,03, pp, 27-29,

Industry—Location—Bibliography37,03, pp, 73-74 .

Inheritance tax, see Estate and gift tax

Institutions—Tax exemption5 .08, pp. 61-64, 67-93 ; 5,13, p, 34 ; 5 .26 ,pp. 67-69; 11,07, pp. 8-11, 23-26.

Insurance companies—Taxation5,11 ; 5 .2 1, pp, 42-52; 13 .0 1, pp. 768-794 ;14 .01, pp . 311 .331 ; 20.08, pp, 158-160 ;28,01, pp, 511.525; 35,10, Chapter 9 ;35,12, pp, 190-195 ; 50.0 1, pp, 111-113 .

Insurance companies—Taxation—Bibliograph y5,11, pp. 93-97 .

Intangibles—Taxation9.01, pp, 43 .44; 13 .01, pp. 485-488; 14.09,p . 138 ; 15.02, pp. 2-14; 17.06; 27.04 ,pp, 176-205 ; 27.06, pp . 2 . 11 ; 35 .Chapter 7 .

Interstate commerce—Taxatio n14 .01, pp. 69 .96; 14,08, pp, 10-16 ;14.09 ,pp. 25-26; 32.10, pp, 30-38 .

Inventorles—Taxatio n5,08, pp . 147-157 ; 6 .05, pp. 1-3 ; 7 .04 ,pp. 70-112 ; 14.09, pp. 115-119; 30.04 ,pp. 95-107 ; 33 .01, pp. 11-13 ; 35.10, Chapter4; 37,01, pp, 42-44; 37.02, pp. 57 .61 ;50.01, pp, 150 . 151 .

Land use, Urban—Taxation5,08, pp, 202-228 ; 5 .26, pp, 83-84.

License taxes'2 .05; 5 .05 ; 5 .09, pp. 44-46; 5 .19, pp. 22.28;

13 .01, pp. 843 .844; 26.15, pp. 22.59 ;

'33.01, pp . 20-51 ; 35.04, pp. 16-18 .

Livestock—Taxatio n6,09, pp. 9-11 ; 27.05, pp. 6 .15 27.06 ,pp. 12-20.

. Local finance4,02; 5,09; 13,01, pp, 315-334 ; 14,03 ,pp, 3 . 19 ; 14,07, pp, 30 .44; 20,08, pp .56-76, 198-366; 23,01 (Chapter 11), pp .2-13; 27.04; 28,01, pp, 593 .648 ; 32,05 ,pp, 28 .36; 33 .01, pp. 61-68 ; 35.01 ; 35.04 ;35,10 ; 38.01 ; 38,04, pp, 3-44, 127-150 ; 44.,Q3,,` .

Local industrial development corporation s14 .0 1, pp . 270.289,349-351 .

Lotteries7,03, pp. 34.39 ,

Mobilehomes, see TrailersMotor vehicle—Mileage weight tax

13,01, pp . 588.597 ; 32,09, pp, 66-69 .

Motor vehicle and operators' licenses5,24, pp. 16 . 19 ,

Motor vehicle registration5,24, pp, 14-17 ; 28.0 1, pp, 264-298; 35, 10 ,

Chapter 5 ; 41,04 ; 47,04, pp, 7-20 ,Motor vehicle tax

5,24, pp, 20-48 ; 13 .0 1, pp, 577 .597; 20,08 ,pp. 142-146; 35,10, Chapter 5 ; 35,12, pp ,208-210; 44,03, pp, 178-183 ; 49,01 ,pp . 87 .99,

51

Motor vehicle tax—Allocation Property tax—Administration13,01, pp . 591-596 ; 28,01, pp, 240-246 ; 5 .02; 5 .08, pp, 95-144 ; 5 .26, pp . 38-61 ,35 .10, Chapter 5 . 173-177 ; 7.05, pp, 26.28 ; 11 .07, pp. 19-23 ;

Motor vehicle tax—Collection cost 13 .04 ; 14,09, pp. 129-136; 23.0 1, Chapter 4 ;

13 .01, p . 580, 26,01, pp, 31-36 ; 26,03, pp . 24 .65 ; 27.04 ,

Natural resources taxes pp. 206-219; 30,05 ; 31 .01, pp. 90-102 ; 42.03 ,

5,23 ; 50,01, pp. 128-140, pp. 8-1—8-7 ; 48.05 ; 50,01, pp, 148 . 150 ;50,02, pp, 62-139 .

Non-property revenue sources of income,see also Alcoholic beverage sales tax ; Property tax—Comparison by state

Cigarette tax ; Fees; Individual income tax ; 13 .01, p, 417 .

License taxes; Motor vehicle tax; Poll tax ; Property tax—ForeclosureSales, use or gross receipts tax ; etc. 33.02 .5.09, pp, 42-62 ; 5 .26, pp, 84.88 ; 14,03, Property tax—Limitspp, 40.76; 14,07, pp, 41 .44, 64.70;26,11 ; 5,08, pp, 332-337; 13,01, pp. 521-547 ;44,02, pp, 211 .219, 14 .03, pp, 19 .39 ; 50.0 1 . pp, 149. 150.

Old age—Tax exemption Property tax—Possessory Interests5,02, pp, 60 .65; 5.08, pp, 164.200; 7,02 ; 5 .08, pp. 13-20 .23,06 ; 35,10, Chapter 2 . Property tax—Projection s

Pari-mutuel tax 5,26, pp, 33-37, 91-94.5,19, pp, 37-49, 82 .85 ;7 .01, p . 147 ; 7.03 ; Property tax—Return forms13 .01, pp . 745-759 ; 35 . 10, Chapter 16 . 30.02; 30.07 .

Pari-mutuel tax—Administration Property tax—Solvent credits7 .03, p . 7 . 5.08, pp. 7-13 .

Payments In lieu of taxes `Property tax—State-local finance ,13,06 . 13 .01, pp, 457.458 ,

Personal property—Taxation Property tax—Tax exemption5,03 ; 5,31 ; 15 .02 ; 30,07 ; 30,09 ; 30 . .10 ,,35,02; 4.05;5.02, pp, 60.65 ; 5 .08, pp, 55-94; 5,26 ,35,10, Chapter 4; 39.02; 49,03,! .

- pp, 62-69 ; 5,31 ; 6,03, pp . 39-46; 6 .04; 7,05 ,-Petroleum industry .—Taxation .,pp. 103-105, 118-130; 11,07 ; 14 .09,,pp .

5,23, pp, 25-42, _ .122-128 ; 15 .0 1, pp. 164-171 ; 27.04, pp .

v . . . _Planning 220-225; 27,05 ; , pp, 16 .45 ; 31,01, pp, 79-90;

9 .04, pp, 27.38 ; 11,02 ; 38.04, pp, 73-102. 32,02, pp, 8S-a8, X7;01, pp. 3.9; 38.04, pp.Poll tax 45-72; 44.0 1, pp.' 2

50,01, pp . 170-171 . Property tax—Tax exemption—AdministrationProjections, see also Economic growth ; 27,05, pp, 35-45 .

Expenditures ; Property tax; Revenue ; Property tax—Transfe rState finance• State taxes -26,08

Property, Assessed valuation of, see Assessedvaluation of property

Property tax, see also Assessed valuation ofproperty ; Assessment—Equalization; Per-sonal property—Taxation ; Real property—Taxation2.09, pp, 24-30 ,,5.08; 5,26; 6.02; 6,06; 6,07 ;6.09; 7 .0 1, pp, 211 .216 ; 7,04; 7,05; 9 .0 1, pp .24-33, 40-49 ; 13 .0 1, pp, 454-491, 521-547 ;14 .09, pp, 77-139; 15.01, pp, 38-84; 15 .02 ,pp, 14-23 ; 19,05 ; 20,01, pp . 21 .28 ; 20.06 ,pp, 7-19 ,, 20.08, pp . 116-141 ; 25,02 ; 26.01 ;26,03 ; 26,05, pp . 13-14; 26, 10, pp, 1-10 ;26.15, pp, 4-10 ; 27.03 ; 27 .04, pp, 101-270 ,417-427 ; 28 .01, pp. 163.220; 30,02 ; 30,09 ;31,01, pp, 78-102 ; 32,09, pp, 73-77 ; 33 .01 ,pp, 69-79 ; 35 .01, pp, 5-13, 26-28; 35 .02 ;35,08 ; 35,10, Chapter 2 ; 35.11 ; 35,12, pp ,215-235 ; 40,02, pp,. 22-25 ; 40,03, pp, 15-24 ;42,02, pp, Appendix A ; 42,03 ; 42,04; 44,03,pp . 156-168 ; 47.08, pp, 44-69; 48,06; 49,03 ;50.01, pp, 141 . 155 ; 50,02,

5 . 10, pp, 33.43 ; 35 .10, Chapter 3 .Public land—Taxatio n

26.04; 32,01 ; 32.02; 32.03 .Public utilities tax

13 .0 1, pp. 795-815 ; 20.08, pp. 157-158 ;26.03, pp. 43-59; 26. 10, pp, 4-6; 35, 10,Chapters 6 and 13 ; 42,05 ; 46,01, pp . 18-27 ;47 .07 ; 50,01, pp, 115-119 .

Public welfare5 .28, pp, 65 .99; 13 .01, pp . 96-157 ; 49,01 ,pp, 41-71 ,

Racing5 .12, pp, 44-53 ,,5 .19, pp, 37-49, 82-85 ; 7,03 ;13 .

pp, 746-748 ; 35,10, Chapter 16 .Railroad Industry

5,25 ; 19 .04, pp . 45 . 58 ; 21,01, pp. 29.39 ,56-95 ; 30,03 ; 35 . 10, Chapter 6 ; 42 .03 ,pp . 5-1 - 5-15 ; 42.05 ,

Raw materials, Imported—Taxatio n5,31 .

Real estate excise tax35,10, Chapter 3 ; 47,0 1 .

52

Real property-Taxation Sales, use or gross receipts tax-Ingredient rul e

7.05, pp . 32-34, 45-58; 11 .07; 27,04, pp. 13 .01, p . 663; 15.01, p. 184 .112-149, 264-269 . Sales, use or gross receipts tax, Loca l

Regressive taxation, see Taxation, Regressive 5.09, pp . 46.51 ; 14.09, pp . 53-59 ; 15 .0 1 ,

Revenue pp. 207-208 ; 20,08, pp. 170-174; 32.10; 35.10,

2 .01 ; 2 .02; 2 .03; 2 .05; 2 .06; 5 .18; 8 .01 ; 10.04; Chapter 15 .

13.01, pp. 22.23; 13 .02; 20.08; 35.12, pp . Severance tax. .

28-47; 42.02, pp . 1-50; 50.01, pp. 61-70 . 5 . 10, pp. 47-59 ; 5 .23 ; .17 .02; 19.05, pp . 37-53 ;

, .

Revenue-Projections 23.0 1, Chapter 6 ; 26.0 1, pp . 17-26; 26. 10,

2.01 ; 8 .0 1, pp . 48-51 ; 13 .0 1, pp. 24, 302.314, PP• 30.34; 28.0 1, pp. 488.510; 32.03, pp . 15 ,37-53; 35 .10, Chapter 12; 35 .12, pp. 202.203 ;866.878 ,• 13 .08, PP• 137. 154 ►. , 20 .08, pp .

46-50; '3004, pp . 123. 150 .,'37 .04, pp. 56.60, 37.05, pp. 17-33, 47 .60,

61.95 ; 44.03, pp . 194-200; 48.02, pp. 17-19 ;Revenue-Shared revenue 50.01, pp. 128-138 ,

j

20 .08, pp . 165-169 ; 35.01, pp. 14-24; 35.04,pp. 15.18, 22 .31 ; 49.02, .pp. 12 .17 0 29.30;

IShared revenue, see Revenue-Shared revenue

50.01, PP• 173-177 . `Shifting and incidence, see Tax shifting;

;

Roads, see Highways Taxation-incidence

Sales tax on service s5.07, pp . 72-110 ; 43.01, pp. 20 .24; 50.01,

Special districts5 .28, pp . 177-196 ; 14.07, pp . 105-112 .

p. 79 . Stamp taxes on bonds, documents, playin g

Sales to Federal government-Tax exemption cards, stocks5.10, pp. 9-29,31-44 ; 8.01, pp. 70-72 ; 13 .01 ,11 .03 pp. 490.491 ; 17 .0 1, pp . 16.33; 41 .01 .

Sales, use or gross receipts tax State financ e2.09 pp' 32.37; 5.07; 5.19, pp' 9-16. 7.01, pp .''99-117; 13 .0 1, pp. 652-701, 802-811 ; 13 .02, 8.01 ; 11 .06 ; 15 .0 1, pp. 1-22 ; 19.02; 19.04 ;

pp. 19-38, 67-80 ; 13 .05; 14.03, pp. 42.48 ; 20.01 ; 20 .02 ; 20.03; 20.04; 20.08, pp . 27.33,14.06; 14.09, pp. 1 .75; 15 .01, pp. 13-16 9

23.05; 26 .02 ; 27.04; 32.05; 32.09; 35 .09;

179-244; 17.04; 20.01, pp. 29-40; 20.08, 38.04-,38 .05; 39,03; 40.01 ; 43.02; 44.03 ;

pp. 106-115-,23.01, pp. 1-5 (Chapter 9), pp . 49.02 .

-1 -3 (Chapter 10), 26 .05, pp . 16.17, 26.10, State finance-Administrationpp. 29.30, 27.04, pp . 337-387, 389.410, 432, 26,02; 28.01, pp. 118-149; 32,05, PP.,46-6,1 ;

w _

28.0 1, pp. 383.431 , 31 .01, pp. 102-108 ; 49 .

pp. 111-140 .32.07,, 32 .08 ,,32. 10,, 35 . 10, Chapters 11 and 'State finance-Bibliography `.15 ; 35 .12, pp. 86-142-,37.01, pp. 45-50, A-1- 11 .06, pp. 70.73 ,

pp. 35.40; 41 .03 ; 42.02, (Part 1) 'State finance-Projections

_pp. 55-74, 75-83 ; 43.01, pp. 1-24, A-1 - A-26 ; 13,01, pp . 302-314 ; 26.09; 29,01 ; 38,04;44.03, pp. 168-173 ; 48.02, pp . 14-16; 48.03, 43 .01 .pp. 29-32, 51-52-,48 .04, pp . 12. 13, summary ; State-local finance49.02, pp . 19-20, 27-29, 31-33 0 50.01, pp. 5.15; 5,28 ,,5.34; 11,05, pp. 34.41 ; 15 .01, pp .71 .86. 23-37, 85-179 ; 20.01, pp. 58-69 ; 20.05; 20 .07 ;

.'::'Sales, use or gross receipts tax-Administration 22.03; 32.05; 32.09; 33 .04, pp . 31-38 ,,35,05,

13.01, pp, 684 .694; 14.06, pp, 32-34 ,,14.09, pp. 45-59; 35.10; 38 .04, pp . 207.227; 44,03 ;pp. 8-9,27-33; 27.04, pp . 362-380 ; 28,01, pp, 46.01, pp. 34 .36; 49.06,423-427; 32.10, pp. 21-29 . : State-local finance-Bibliography

-Sales, use or gross receipts tax-Base 32.05, pp . 71 .83 ,

13.01, pp. 658-746; 15 .01, pp, 209-219 ; State-local relations35.10, Chapter 15 . 11,04, pp . 126-134 ; 23.07 ; 32.03 ; 35.01 .

Sales, use or gross receipts tax-Collection cost state taxes8 .01, p, 53 ; 13 .0 1, pp . 684 .685; 14,09, pp, 5.04; 5,18; 6 .01 ; 11 .06; 13 .08, pp, 1-100 ;29.33; 15 .01, pp. 220-222 . 14.10; 15 .01 ; 16 .01 ; 16 .02; 20.09; 26,07 ;

:

_ .Sales, use or gross receipts tax-Compliance 26.13; 26.14; 28.01, pp. 150-162-,32,04, pp.

cost 36-47; 35 .03 ; 33.05; 35.10; 35 .12, pp. 49.51 ;8.01, p, 53 ; 13 .0 1, p. 690; 14.09, pp. 31-32; 42 .01, pp. 1-12 ; 42.02; 43.04; 44.01 ; 44 .02 ;27,04, pp. 373-3741,35-10, Chapter 13,

` 44,03 ; 46.01, pp, 53 .59; 47.02; 48.01 ; 48.02 ;Sales, use or gross receipts tax-Equity 48 .03-,50 .01 .

13 .01, pp, 677.682 . State taxes-Projection sSales, use or gross receipts tax-Exemptions 13 .01, pp. 302-314, 866-878 ; 20,08, pp .

4,04; 5.07, pp, 111-132 ; 14.06, pp, 11-19 ; 185-186.15,0 1 . pp. 184 . 190; 35,10, Chapter 15 ; 43 .0 1, Stock transfer tax, see Stamp taxes on bonds,pp. 13 .24, A-I - A-27 ,,47 .03, pp, 15 .2 1, documents, playing cards, stocks

53

Sweepstakes, see Lotteries

Tax administration5.01 ; 8 .0 1, pp . 79-80; 26 .05; 26 .10; 31 .01 ,pp. 135-195 ; 38.02; 40.03, pp. 40-47; 47 .08,pp. 19-23, 71-86 .

Tax burden5.08, pp . 32-53 ; 5 .19, pp . 56-79; 7 .01, pp .79-98; 11 .11 ; 13 .05, pp . 21-23; 13 .08, pp .101-137 ; 14 .09, pp. 43-52; 26 .05; 26 .14 ;30 .04, pp. 11-25 ; 31 .01, pp . 45-54, 65-76 ;32 .07, pp. 6.16; 32 .09, pp . 21 .42; 32 . 10, pp .9-20; 35.12, pp. 52 .77 ; 44.01, pp . 13-15 ;44.03; 48 .02, pp . 1-11 ; 49 .02, pp . 9-11 ; 50 .0 1 ,pp. 56-70 .

'Tax burden—Agriculture13 .01, pp. 492-505 .

Tax burden—Alcobolic beverage13 .01, pp. 725-727 .

'Tax burden—Business14 .01, pp. 290-300 ; 14.08, pp. 17.24 ; 17 .07 ;22.02; 26, 10, pp . 19.20; 38.03, pp. 27.58 .

Tax burden—Income5 .20, pp. 38.54; 26 . 10, pp . 11 .13 .

Tax burden—Property5.08, pp . 284-331 ; 5 .26, pp . 70-84; 14 .03, pp .9-19 ,,23.0 1, Chapter 5 ; 42 .03, pp. 2-1 2.4 .

Tax burden—Raflroad industry21.01, pp. 53 .55 .

'Tax burden—Sties and use tax19 .03, pp . 18-20.

Tax burden—ante and local7.01, pp. 79-92; 13 .01, pp . 449-452; 20 .08,pp. 80-85, 187-188 ; 32 .05, pp. 43-46.

'Tax effort index7.01, pp . 92-97 .

'Tax exemption, see particular tax, asHomesteads; Housng ; Individual IncomeTax; Institutions ; Old age; Property tax;Veteran s

Tax policy—Economic effect11 .10; 26 .05, pp, 9-11 ; 35 . 10 . pp. 1-9 .

Tax policy—Economic impact5.12 pp . 16 .22 .

Tax revision5 .15; 5,32-.9,01, pp, 38-5 6 ,,9 .03-,11 .04, pp ,102. 123; 11 .08-,11 .09 ,,11,1 0 1,15,01 ; 15 .02 ;20 .01 ; 22 .01 . pp, 57-68, 131-167 ; 23 .01 ,(Chapter 12) pp, 1-17 ; 23 .02 ., 23,03 ; 26 .12 ;35,10; 38 .04, pp . 173-193; 49 .02 ,

I'ax sharing11 .05, pp. 34.41 ; 50 .0 1, pp. 170, 173 .177 .

Tax shifting5,12-.5.13, pp . 17-2 9 ,,7.04, pp . 40-42 ; 11 .11 ,pp. 25-38; 13 .01, pp, 343 .353, 503 .50513,05,

Taxation--History2.06; 50.01, pp. 40-46 .

Taxation--Incidence5.08, pp. 25-31 ; 5 .10, pp . 23-25; 5 .12, p . 10 ;13 .01, pp. 335-353 ; 32.04, pp. 44-46.

Taxation, Progressive11 . 11, pp . 41-47; 26.05, pp. 5-8 .

Taxation, Regressiv e5.07, pp . 31-71, 102 . 110 ; 5.12, pp. 12-15 ;13 .05, pp. 29-33 ; 14 .09, pp . 12-18; 14 .06, pp.21 .30; 26 . 10, pp . 15 .17, 20-21 ,,27.04, pp .252.263, 348-360; 32 .06, pp . 9.11 ; .35 .12 ,pp. 76.77 ; 43.01, pp. 7-8 .

Teachers' salarie s5 .29, pp. 9 . 10, 23-24, 60-62 .

Telephone companies tax41.05.

Third-structure taxes43 .01, pp. 588-590 ; 28 .01, pp . 279.284 ; 32.04,p. 13-,35.10, Chapter 16 ; 41 .04, •.pp . :8-16;47.04, p . 12.

Timber industry taxes5.08, pp . 230 .243 ; 37.03, pp . 47-52; 37 .05,pp. 1-15 .

Tobacco tax, see also Cigarette tax5.12, pp . 30-33 ; 13 .01, pp . 711-.722 ; .28 .01,,pp. 432.466; 42 .02, pp . 84.94 .

'Tobacco tax—Compliance13 .01, pp. 716-719 .

'Ton-mile tax6.08; 28 .01, pp . 243-244 ,,32.05, pp . 12.17 .

Trallers--Taxation5.08, pp . 244-246; 5,27; .6 .05, pp . 26-44 ;37.03, pp. 33-34.

Transit systems5.03, pp. 13.20.

Truck and bus, see Motor vehicl e

Unemployment compensation17 .07, pp, 106-112 ; 35 .06; 35 .07; 38 .0.3, pp .59-100; 50 .0 1, pp . 119 . 122 .

Use tax, see Sales and use tax

Value-added tax7.01 ; 11 .05, pp. 31 .34; 14.01, pp . 97-123 ;14 .08, pp . 27.32; 15 .01, pp, 283-286,,20,08 ,pp. 161 .162 ; 23 .0 1, (Chapter 9) pp, 9-13 ,(Appendix) pp. 1 . 11 ; 35 .10, Chapter 11 ;35 .12, pp. 195-197 ,,50.0 1, pp. 121 .122.

Veterans—Tax exemption5.08, pp . 64-67,.5.26, pp, 65 .67 .,

Vocational education13 .

pp . 242-271 ,

Wagering, see Gambling taxes

Weight-distance tax, see Ton-mile tax

54