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Selected B i b l i o g r a p h y Qn: ( l ) S t a t e and Local F i s c a l S t r u c t u r e s , and ( 2 ) F i s c a l R e l a t i o n s Between F e d e r a l , S t a t e , and Local Governments (A l a r g e number of t h e sources l i s t e d below are i n t h e process o f being a b s t r a c t e d by Mr, Raymond E, Manning, o f t h e L i b r a r y o f Congress, These a b s t r a c t s are expected to be a v a i l a b l e s h o r t l y , ) General I n t r o d u c t o r y L i t e r a t u r e and Reference M a t e r i a l s (non-governmental) B. P. Adarkar - The P r i n c i p l e s and Problems o f Federal Finance (1933) A, G. Buehler - P u b l i c Finance (1936) Columbia U n i v e r s i t y Symposium - Lectures on T a x a t i o n (1932) Fagan and Macy - P u b l i c Finance, Selected Readings (1934) H# M, Groves - Financing Government (1939) J , P, Jensen - Government Finance (1937) H. L. Lutz - P u b l i c Finance (1936) M i l l s and S t a r r - Readings i n P u b l i c Finance and T a x a t i o n (1932) N a t i o n a l I n d u s t r i a l Conference Board - Cost o f Government i n t h e U n i t e d States ( s e v e r a l volumes) N a t i o n a l M u n i c i p a l Review N a t i o n a l Tax A s s o c i a t i o n - Proceedings and B u l l e t i n s New York U n i v e r s i t y Symposium - Current Problems i n P u b l i c Finance (1933) E. R, A. Seligman - Essays i n Taxation (1931) G, F, S h i r r a s - Science o f P u b l i c Finance (1936) W, J . Shultz - American P u b l i c Finance (1938) P, Studenski - Taxation and P u b l i c P o l i c y (1936) Taxes, ( f o r m e r l y The Tax Magazine) Tax P o l i c y League Symposium - Tax R e l a t i o n s Among Governmental U n i t s (1937) Tax Research Foundation - Tax Systems o f the World l s t - 8 t h eds. Twentieth Century Fund - Facing the Tax Problem (1937) and Studies i n Current Tax Problems (1937) - 2 - S t a t e and Local F i s c a l S t r u c t u r e s and R e l a t i o n s R. G. Blakey - S t a t e Income Tax (1932) R e p r i n t e d from Taxation i n Minnesota, A n a l y s i s o f the s t a t e income t a x and i t s place i n the revenue system o f t h e s t a t e s . P a r t l y overlapping the N a t i o n a l I n d u s t r i a l Conference Board volume, but does not g i v e as d e t a i l e d f a c t u a l m a t e r i a l on the i n d i v i d u a l s t a t e income taxes. R. C. Brown - " M u l t i p l e T a x a t i o n by t h e S t a t e s , " Harvard Law Review, v o l * 48, 1935. ~ C, H. Chatters - M u n i c i p a l Debt D e f a u l t s (1933) P u b l i c Admin. Service No. 33 Report t o the Executive Committee of t h e M u n i c i p a l Finance O f f i c e r s A s s o c i a t i o n of t h e U n i t e d States and Canada. Discussion of t h e aspects o f m u n i c i p a l debt d e f a u l t s i n t h e l i g h t of the depression. C o n t r a s t i n g m u n i c i p a l debts and t h e i r arrangement w i t h the debts of c o r p o r a t i o n s . Suggestion o f means f o r r e o r g a n i z i n g m u n i c i p a l c r e d i t and p u t t i n g i t on a sound basis and f o r s o l v i n g t h e problem of debt adjustment, H, R. Enslow - " S t a t e Grants t o L o c a l U n i t s " , M u n i c i p a l Yearbook, 1937, F i n a n c i a l R e l a t i o n s h i p s between State Governments and M u n i c i p a l i t i e s - Report by a Committee o f the American M u n i c i p a l A s s o c i a t i o n J , Fogarty - State A i d i n Several Forms of P u b l i c R e l i e f (1932) Study o f t h e increase o f s t a t e i n t e r e s t i n f u n c t i o n s which were f o r m e r l y o f p u r e l y l o c a l concern. Discussion of t h e v a r i o u s forms which t h i s s t a t e a i d has taken and t h e d i v e r s i t y as between d i f f e r e n t s t a t e s . D i s c u s s i o n by f u n c t i o n s aided ( p u b l i c schools, highways, i n s t i t u t i o n a l r e l i e f , dependent c h i l d r e n , e t c . ) . Both t h e f i s c a l and the a d m i n i s t r a t i v e side o f t h i s t r e n d i n s t a t e - l o c a l r e l a t i o n s i s discussed and t h e i r probable e f f e c t i s evaluated. A. M. H i l l h o u s e - M u n i c i p a l Bonds, a Century o f Experience (1936) H i s t o r i c a l review o f the m u n i c i p a l debt i n the U. S . , w i t h emphasis on t h e main trends and f a c t s which come up. A n a l y s i s o f t h e mistakes and e r r o r s which l e d t o d e f a u l t , and suggestions f o r improvement i n debt a d m i n i s t r a t i o n t o avoid t h e mistakes of t h e past. M a i n l y a c a r e f u l a n a l y s i s of debt d e f a u l t s and t h e i r remedies, A n a l y s i s o f t h e causes o f debt d e f a u l t s , Useful book f o r viewi n g the problem o f m u n i c i p a l debt d e f a u l t s o f t h e t h i r t i e s a g a i n s t t h e h i s t o r i c a l background, which might suggest some s o l u t i o n and p o i n t toward the main problems which have t o be considered. - 3 A. M. H i l l h o u s e - New Sources o f Municipal Revenue (1935) D e s c r i p t i o n o f the v a r i o u s sources of m u n i c i p a l revenue: State-collected; l o c a l l y - s h a r e d t a x e s , g r a n t s - i n - a i d , l o c a l l y - c o l l e c t e d taxes. Under each heading the s i t u a t i o n o f the s p e c i f i c t a x i n the several s t a t e s i s described* t o g e t h e r w i t h t h e proposed changes. Only b r i e f summaries and comments. H i l l h o u s e and Welch - Tax L i m i t s Appraised, P u b l i c A d m i n i s t r a t i o n s e r v i c e No. 55 (1937) Discussion o f -the proposal f o r p r o p e r t y t a x l i m i t a t i o n -which came up d u r i n g the depression i n order to l i g h t e n the burden o f t h i s t a x and p r o t e c t t h i s source of revenue f o r the l o c a l i t i e s . C o n s i d e r a t i o n of t h i s suggestion i n the l i g h t o f the debt s i t u a t i o n and t h e expenditure trends o f t h e m u n i c i p a l i t i e s . Review and d i s c u s s i o n o f t h e arguments pro t a x l i m i t a t i o n w i t h i l l u s t r a t i o n s from a c t u a l experience i n v a r i o u s s t a t e s . Discussion of a l t e r n a t i v e proposals. R. G. Hutchinson - S t a t e - A d m i n i s t e r e d , Locally-Shared Taxes (1931) Deals w i t h one i m p o r t a n t aspect of the f e d e r a l - s t a t e - l o c a l t a x r e l a t i o n s — the problem of s t a t e - a d m i n i s t e r e d , l o c a l l y - s h e r e d taxes. Shows the t r e n d toward c e n t r a l i z a t i o n o f f u n c t i o n s and t a x a d m i n i s t r a t i o n . Discussion o f the s e v e r a l kinds o f shared t a x e s , i n d i c a t i n g t h e importance of the problem. M. S. Kendrick - T a x a t i o n Issues, w i t h s p e c i a l reference t o s t a t e and l o c a l problems (1933) "" Shows the r i s i n g trends i n t a x a t i o n and expenditures up t o t h e e a r l y t h i r t i e s (1931) and i n d i c a t e s b r i e f l y the problems r e g a r d i n g t h e t a x r e l a t i o n s of s t a t e and l o c a l government and the c h a r a c t e r i s t i c s o f a sound t a x system. Good as a g e n e r a l i n t r o d u c t i o n g i v i n g an idea of t h e magnitude o f t h e changes and t h e most i m p o r t a n t problems i n s t a t e and l o c a l r e l a t i o n s . W. K i l p a t r i c k - S t a t e Supervision o f Local Budgeting (1939) Very u s e f u l and u p - t o - d a t e d i s c u s s i o n o f t h e various problems o f s t a t e s u p e r v i s i o n o f l o c a l finance a d m i n i s t r a t i o n , w i t h s p e c i a l emphasis on budget control. Gives valuable i n f o r m a t i o n about t h i s i m p o r t a n t aspect o f s t a t e and local fiscal relationships. Leet and Paige, eds. - P r o p e r t y Tax L i m i t a t i o n Laws, 1936 rev. ed. P u b l i c A d m i n i s t r a t i o n S e r v i c e , Chicago No. 36 C o l l e c t i o n o f s h o r t a r t i c l e s from v a r i o u s authors on t h e problem o f p r o p e r t y t a x l i m i t a t i o n laws and d i s c u s s i o n o f the experience w i t h these laws i n v a r i o u s s t a t e s , ~ 4 - H. L. Lutz - " S t a t e S u p e r v i s i o n of Local Finance," J o u r n a l o f P o l i t i c a l Economy, June 1935 L. P. M a n s f i e l d - " S t a t e C o n t r o l o f M u n i c i p a l F i n a n c e , " N a t i o n a l M u n i c i p a l Review, June 1935 N a t i o n a l I n d u s t r i a l Conference Board - S t a t e and Local T a x a t i o n of Property (1930) Discussion o f the problems connected w i t h t h e t a x a t i o n o f p r o p e r t y . Reference a l s o t o the problems o f c e n t r a l i z e d a d m i n i s t r a t i o n and s u p e r v i s i o n . Because of date o f p u b l i c a t i o n ^ no p a r t i c u l a r reference t o t h e problems regardi n g the p r o p e r t y t a x which the depression brought up. N a t i o n a l I n d u s t r i a l Conference Board - S t a t e Income Taxes 2 v o l s , (1930) V o l . I . Short d e s c r i p t i o n o f t h e o r i g i n and s e t - u p o f the income taxes i n t h e several s t a t e s as o f 1930, V o l . I I . Discussion o f t h e various aspects of s t a t e income t a x e s . Little d i r e c t reference t o the problems o f i n t e r s t a t e and f e d e r a l - s t a t e r e l a t i o n s . Mention o f t h e problems o f c o n f l i c t i n g j u r i s d i c t i o n . U s e f u l book f o r general i n f o r m a t i o n about t h e income taxes i n t h e various s t a t e s . Compilation of good survey t a b l e s . N a t i o n a l Municipal Review, November 1935 - Real Estate Tax L i m i t a t i o n s and I t s E f f e c t s (Several a r t i c l e s ) ' N a t i o n a l Tax A s s o c i a t i o n - Second Report on a Plan o f a Model System o f S t a t e and Local T a x a t i o n (1933) Proposal of a a corporation tax, s t a t e s i n order t o double t a x a t i o n of system o f t a x a t i o n , i n c l u d i n g a p r o p e r t y t a x , an income t a x , and some minor taxes which should be i n t r o d u c e d by a l l t h e solve the problems a r i s i n g out of t h e c o n f l i c t i n g claims and t h e s t a t e s and the i n e q u i t i e s of t h e present system, F, A. N e f f - M u n i c i p a l Finance, w i t h emphasis on trends since 1900. (1939) Discussion o f m u n i c i p a l expenditures, revenues and indebtedness w i t h emphasis on the trends and problems i n these f i e l d s as shown by t h e developments i n the t w e n t i e t h century. Much use o f s t a t i s t i c a l m a t e r i a l s t o show v a r i o u s t r e n d s . Discussion of t h e economic problems o f the t h i r t i e s and o f t h e devices t o a l l e v i a t e the burden of t h e communities. Good ana modern p r e s e n t a t i o n o f the f i e l d of m u n i c i p a l f i n a n c e , l i n k i n g up t h e problems w i t h those o f the other governmental u n i t s ( s t a t e s and f e d e r a l government) and t h e i r r e l a t i o n s h i p s w i t h each o t h e r . B. Putney - Sharing o f Tax Revenues, E d i t o r i a l Research Reports, 1940 Vol# No. 5 Ii Sketch o f t h e t a x - s h a r i n g d e v i c e , w i t h some f a c t u a l m a t e r i a l and comparison w i t h the g r a n t s - i n - a i d device. B. Putney - S t a t e C o n t r o l o f Local Finance, E d i t o r i a l Research Reports, 1937. V o l . I I . , No. 12. Review o f the suggestions f o r c l o s e r s u p e r v i s i o n o f l o c a l finances by t h e s t a t e government. Reference t o debt c o n t r o l and debt l i m i t s , t a x l i m i t s , a d m i n i s t r a t i v e c o n t r o l through c o n t r o l o f accounts, a u d i t s , r e p o r t s , budget control, etc. Sanders Shanks, J r . - "The Extent of M u n i c i p a l D e f a u l t s , " N a t i o n a l M u n i c i p a l Review, 1935, v o l . 24. L. A, Shattuck, J r . - M u n i c i p a l Indebtedness - A Study of t h e D e b t - t o - P r o p e r t y R a t i o (1940) Discussion of t h e problems o f m u n i c i p a l indebtedness and t h e devices which l i m i t t h e s i z e o f t h e debt. A p p r a i s a l of t h e methods o f debt l i m i t a t i o n by r e s t r i c t i o n of t h e debt t o a s p e c i f i e d percentage o f the assessed v a l u a t i o n o f t a x a b l e p r o p e r t y . Contains an h i s t o r i c a l p a r t d e s c r i b i n g t h e development o f t h i s method. Much i l l u s t r a t i v e m a t e r i a l and p a r t l y r a t h e r t e c h n i c a l . H. D. Simpson - The E f f e c t s o f a Property Tax O f f s e t under an Income Tax (1932) Studies i n P u b l i c Finance, Research Monograph No. 3, Chicago A n a l y s i s o f t h e economic e f f e c t s o f a p r o p e r t y t a x o f f s e t clause i n t h e s t a t u t e s i n t r o d u c i n g an income t a x . Very c a r e f u l treatment o f t h e v a r i o u s aspects o f t h i s problem. I l l u s t r a t i o n from a c t u a l o f f s e t p r o v i s i o n s i n some s t a t e s . Quite u s e f u l as an i l l u s t r a t i o n of one o f the problems r e s u l t i n g from attempts t o coordinate the v a r i o u s taxes. W. 0, S n i t e r - S t a t e L i m i t s on Local P r o p e r t y Taxes, M u n i c i p a l Yearbook, 1936 (pp. 328-339) Tax P o l i c y League - The Place of State Income Taxation i n t h e Revenue System o f t h e States (1935) B r i e f summary o u t l i n e of the proposed f e a t u r e s o f a s t a t e income t a x . Reference t o t h e Model System of S t a t e and L o c a l Taxation. Very s h o r t and r a t h e r simple d i s c u s s i o n . The Support of Local Government A c t i v i t i e s , 1959. Committee oh Local Government A c t i v i t i e s and Revenues, M u n i c i p a l Finance O f f i c e r s A s s o c i a t i o n . Discussion o f the predicament i n which the l o c a l governments f i n d themselves because of the growth o f necessary expenditures and t h e inadequacy and c u r t a i l m e n t o f revenue, p a r t l y due t o the overlapping of t a x i n g u n i t s , Suggest i o n how revenues and expenditures could be adjusted t o each o t h e r , p a r t l y by r e o r g a n i z a t i o n on t h e l o c a l l e v e l , and p a r t l y by change i n t h e s t a t e - l o c a l and f e d e r a l - l o c a l r e l a t i o n s h i p s . Edna T r u l l - Borrowing f o r Highways (1937) Discussion of the debt s i t u a t i o n o f the s t a t e s regarding t h e f i n a n c i n g o f highways. D e s c r i p t i o n o f the v a r i o u s types of o b l i g a t i o n s and t h e s p e c i f i c revenues d e r i v e d from t h e use o f highways and t h e i r a l l o c a t i o n . Much s t a t i s t i c a l m a t e r i a l on t h e s u b j e c t , Edna T r u l l - Resources and Debts of the F o r t y - E i g h t States (1937) Good c o m p i l a t i o n showing the trends i n the s t a t e debts and t h e debt s i t u a t i o n up t o 1937 on the one hand, and the p o p u l a t i o n , occupational d i s t r i b u t i o n and resources o f the s t a t e s on the o t h e r . C o n s t r u c t i o n of i n d i c e s o f debt-paying a b i l i t y . L, D. Upson 7 "Local Government Finance i n the Depression," N a t i o n a l M u n i c i p a l Review, v o l , XXIV, 1935, M. Walker - M u n i c i p a l Expenditures (1930) Discussion o f m u n i c i p a l a d m i n i s t r a t i o n i n t h e l i g h t o f t h e h i s t o r i c a l development. Approach t o t h e d i s t r i b u t i o n of revenue among t h e v a r i o u s m u n i c i p a l f u n c t i o n s from t h e p o i n t of view of economic t h e o r y , and development o f an index t o r a t e a sample of communities according t o t h e e f f i c i e n c y o f t h e i r s e r v i c e s . Use o f i n d i c e s f o r t h e various f u n c t i o n s , f o r f i r e , h e a l t h , and p o l i c e p r o t e c t i o n , school systems, p u b l i c works, e t c . , and d i s c u s s i o n o f f a c t o r s a f f e c t i n g the r a t i o n , e . g . s i z e o f t h e c i t y , per c a p i t a w e a l t h , e t c . Good survey emphasizing t h e wj.de d i f f e r e n c e s i n t h e standard o f performance of the f u n c t i o n s already exercised by t h e m u n i c i p a l governments. However, no i m p o r t a n t d i s c u s s i o n o f t h e comparative e f f i c i e n c y o f various l e v e l s o f government. - 7 - State and Local A d m i n i s t r a t i v e Problems W. Anderson* - The U n i t s of Government-in t h e United States (1936) P u b l i c A d m i n i s t r a t i o n S e r v i c e , p u b l . No* 42 Gives very u s e f u l i n f o r m a t i o n about the o r g a n i z a t i o n and number o f governmentalunite i n t h e U n i t e d States,. Suggestion f o r a change i n t h e s i z e o f the u n i t s according t o the v a r i o u s f u n c t i o n s performed. Good p i c t u r e o f t h e present s i t u a t i o n as i t has developed, w i t h suggestions f o r change, W. S. Carpenter - Problems i n Service Levels (1940) Good d i s c u s s i o n o f the problems o f l o c a l government and the a p p r o p r i a t e s e r v i c e area f o r v a r i o u s s e r v i c e s . The a c t u a l s i t u a t i o n i s presented and ways f o r a possible s o l u t i o n are suggested. "Upon the establishment o f a balance among t h e f a c t o r s o f self-government, e f f e c t i v e s e r v i c e areas, and t a x - p a y i n g c a p a c i t y depends the success of local government i n t h i s c o u n t r y . " (Preface, p. v . ) Emphasis upon t h e f i s c a l inadequacy of some remedies, Discussion of t h e problem o f c o n s o l i d a t i o n , and annexation, d e o r g o n i z a t i o n , and i n t e r j u r i s d i c t i o n a l agreements. F. G. Crawford - State Government (1931) Discussion o f the s t a t e government and i t s r e l a t i o n t o m u n i c i p a l and county government and a d m i n i s t r a t i o n . Chapters on t a x a t i o n , on t h e budget, and t h e f i n a n c i n g and c o n t r o l o f various f u n c t i o n s ( e d u c a t i o n , highways, e t c , ) E q u a l i z a t i o n Agencies - S i x t h Progress Report of t h e Committee on Assessment, O r g a n i z a t i o n and Personnel, 1940. N a t i o n a l A s s o c i a t i o n o f assessing O f f i c e r s , Chicago. Discussion of the purposes and methods o f e q u a l i z a t i o n , both on the county l e v e l and on the s t a t e l e v e l . Discussion of the f u n c t i o n s and powers o f e q u a l i z a t i o n agencies i n the v a r i o u s s t a t e s and recommendations f o r the improvement of the e q u a l i z a t i o n machinery. J . A. F a i r l i e and C. M. Kneier - County Government and A d m i n i s t r a t i o n (1930) Comprehensive d e s c r i p t i o n o f the o r g a n i z a t i o n and f u n c t i o n s o f the counties and t h e i r r e l a t i o n t o the s t a t e . U s e f u l as a reference f o r i n f o r m a t i o n on v a r i o u s aspects o f county a d m i n i s t r a t i o n and f i n a n c e and i t s c o n t r o l over l o c a l i t i e s . M. Graves - " A d m i n i s t r a t i o n of State Taxes as Viewed by an A d m i n i s t r a t o r , " Annals of t h e Academy o f P o l i t i c a l and S o c i a l Science, January 1936* 8 W. B# Graves - American State Government (1936) Discussion o f s t a t e government. I n Part V. c o n s i d e r a t i o n o f t h e s t a t e f i n a n c i a l problems, and i n P a r t V I I . d i s c u s s i o n o f intergovernmental r e l a t i o n s , t h e l o c a l u n i t s , s t a t e c e n t r a l i z a t i o n , and s u p e r v i s i o n o f l o c a l f u n c t i o n s , H. G. Hodges - C i t y Management, Theory and P r a c t i c e o f M u n i c i p a l A d m i n i s t r a t i o n (1939) Discussion of a l l the problems of c i t y management. Chapters on the revenue and t a x a t i o n problem o f t h e c i t i e s , t h e expenditures, debts, and f i n a n c i a l s u p e r v i s i o n by the s t a t e . Modern d i s c u s s i o n of the problems. J . P. Jensen - P r o p e r t y Taxation i n t h e United States (1931) Selected chapters deal w i t h the problems of l o c a l and c e n t r a l assessment, t h e c e n t r a l c o n t r o l of l o c a l assessment, and t h e steps taken i n s e v e r a l s t a t e s toward e q u a l i z a t i o n . H. L. Lutz - The S t a t e Tax Commission (1917) Comprehensive s t u d y o f the tendency toward c e n t r a l i z a t i o n i n the a d m i n i s t r a t i o n o f t h e p r o p e r t y t a x and t h e degree o f c e n t r a l i z a t i o n achieved. A n a l y s i s o f the f u n c t i o n s o f the t a x commissions i n the v a r i o u s s t a t e s i n t h e p e r i o d o f the l a s t war, t h e i r achievements and t h e i r l i m i t a t i o n s . U s e f u l i n d e s c r i b i n g one stage o f t h e e v o l u t i o n of t h e s t a t e t a x commission. J . M. P f i f f n e r - M u n i c i p a l A d m i n i s t r a t i o n (1940.) A textbook on m u n i c i p a l o r g a n i z a t i o n and a c t i v i t i e s . Useful as a source o f i n f o r m a t i o n on t h e a d m i n i s t r a t i v e aspect o f some of t h e problems i n which we are i n t e r e s t e d from the f i s c a l p o i n t of view. Chapters V . , V I . , and V I I . discuss t h e m u n i c i p a l revenues, expenditures, end personnel. Other chapters d e a l w i t h P u b l i c H e a l t h A d m i n i s t r a t i o n , S o c i a l Service A d m i n i s t r a t i o n , P u b l i c Works, Education, e t c . T. V. A. - County Government and A d m i n i s t r a t i o n i n the Tennessee ValleyStates (1940) A n a l y s i s of the more important problems o f county government and a d m i n i s t r a t i o n i n t h e seven Tennessee V a l l e y States and i n d i c a t i o n o f t h e developments and t r e n d s . E v a l u a t i o n of the counties as a p p r o p r i a t e a d m i n i s t r a t i v e u n i t s f o r the s e r v i c e s they now perform, Discussion o f the f i n a n c i a l problems of county a d m i n i s t r a t i o n , the f i n a n c i n g o f the various f u n c t i o n s , and suggestions f o r c o n s o l i d a t i o n and r e o r g a n i z a t i o n , - 9 - R. H. Wells - American Local Government (1939) Gives b r i e f i n f o r m a t i o n about some o f t h e problems of l o c a l a d m i n i s t r a t i o n . Chapters an a d m i n i s t r a t i v e cooperation and s t a t e and f e d e r a l r e l a t i o n s t o l o c a l government u n i t s . Discussion o f t h e i n f l u e n c e of f e d e r a l spending and t h e S o c i a l S e c u r i t y g r a n t s , the P u b l i c Works A d m i n i s t r a t i o n , e t c . "County Government," N a t i o n a l Municipal Review, October 1936. " B e t t e r C i t y Government," Annals of the Academy o f P o l i t i c a l and S o c i a l Science, September 1938. F i s c a l Problems i n the I n d i v i d u a l States N a t i o n a l Industrial'Obnference Board S e r i e s : 1. The F i s c a l Problem i n Wisconsin (1924) 2. The Tax Problem i n West V i r g i n i a (1925) 3. The F i s c a l Problem i n Delaware (1927) 4. The F i s c a l Problem i n I l l i n o i s (1927) 5. The F i s c a l Problem i n Massachusetts (1931) 6. The F i s c a l Problem i n M i s s o u r i (1931) 7. Current Tax Problems i n New York S t a t e (1931) The f i s c a l problems o f several s t a t e s are analyzed w i t h v a r y i n g degrees o f thoroughness. Survey o f the expenditures, revenues, indebtedness, and the t a x system and i t s a d m i n i s t r a t i o n o f t h e states under c o n s i d e r a t i o n and t h e i r p o l i t i c a l s u b d i v i s i o n s , wi"th i l l u s t r a t i v e t a b l e s and c h a r t s . S p e c i f i c f i s c a l problems are analyzed by conparing the s o l u t i o n adopted by various s t a t e s , and suggestions f o r p o s s i b l e changes i n t h e t a x s t r u c t u r e are made. M a t e r i a l p a r t l y outdated. California H. D. Anderson - Our C a l i f o r n i a S t a t e Taxes: Facts and Problems (1937) Discussion of t h e several C a l i f o r n i a s t a t e t a x e s , considering t h e i r importance as p a r t o f t h e f i s c a l system. Suggestions f o r changes and improvements and e v a l u a t i o n o f the v a r i o u s arguments f o r and against t h e t a x e s . - 10 W. W. Crouch - S t a t e A i d t o Local Government i n . C a l i f o r n i a (1939) Discussion o f t h e various forms o f s t a t e a i d t o l o c a l i t i e s i n C a l i f o r n i a , mainly from t h e p o i n t of view of the p o l i t i c a l s c i e n t i s t , but g i v i n g considera t i o n a l s o t o t h e economic i m p l i c a t i o n s and problems, A n a l y s i s of g r a n t s - i n a i d , shared t a x e s , s t a t e c o n t r o l , e t c . Very u s e f u l as a recent i l l u s t r a t i o n of one aspect o f s t a t e - l o c a l r e l a t i o n s . Bureau o f P u b l i c A d m i n i s t r a t i o n , U n i v e r s i t y of C a l i f o r n i a , B e r k e l e y , L e g i s l a t i v e Problems: 0, W, Campbell - S t a t e F i s c a l O r g a n i z a t i o n , 1 No, 6 ^ (1937) Short review o f the s t a t e f i s c a l o r g a n i z a t i o n , w i t h p a r t i c u l a r emphasis on ths need f o r t h e r e o r g a n i z a t i o n o f the t a x a d m i n i s t r a t i o n , a competent s t a t e t a x commission and a proper accounting and a u d i t i n g system. Colorado G. S, Klemmedson - State and Locaj *$ax R e v i s i o n i n CdlSrado (1932), Colorado A g r i c u l t u r a l College ' Discussion of t h e n e c e s s i t y t o r e l i e v e t h e p r o p e r t y t a x burden and secure a more e q u i t a b l e t a x system. A n a l y s i s of t h e shortcomings of the e x i s t i n g t a x system and t h e inadequate use o f other taxes. D. C. Sowers - The E f f e c t of Tax L i m i t a t i o n upon S t a t e and Local Governments i n Colorado (1936) A n a l y s i s of the arguments f o r and ©gainst p r o p e r t y t a x l i m i t a t i o n . C r i t i c a l examination of the o p e r a t i o n of t h e p l a n i n seven s t a t e s which have adopted i t , and c o n s i d e r a t i o n o f t h e probable e f f e c t s of t h i s l i m i t a t i o n i n Colorado, Connecticut Summary o f the Report of t h e Connecticut Temporary Commission t o Study the Tax Laws of t h e S t a t e and t o Make Recommendations Concerning t h e i r R e v i s i o n . (1934) Also Report i t s e l f , Discussion of t h e f i n a n c i a l s i t u a t i o n of C o n n e c t i c u t , the t e x system, the expenditure p a t t e r n , e t c . , w i t h recommendations f o r t h e i r r e v i s i o n . - 11 Florida The F l o r i d a F i s c a l S i t u a t i o n - A p r e l i m i n a r y study of the Brookings I n s t i t u t i o n (1941) A n a l y s i s o f the various sources o f revenue and expenditure, and comparison w i t h some other s t a t e s . I n d i c a t i o n o f t h e t r e n d and recommendations f o r r e o r g a n i z a t i o n o f the t a x system and o f d i f f e r e n t f u n c t i o n s . Illinois S. E. Leland, ed. - S t a t e - L o c a l F i s c a l Relations i n I l l i n o i s (1941) S o c i a l Science Studies Very comprehensive d i s c u s s i o n of a l l the aspects of s t a t e - l o c a l f i s c a l r e l a t i o n s h i p s i n I l l i n o i s . A n a l y s i s of the v a r i o u s f u n c t i o n s o f the l o c a l governments, how t h e y are financed, and the degree and form of s t a t e a i d . A n a l y s i s o f the various forms o f s t a t e f i n a n c i a l c o n t r o l over t h e l o c a l i t i e s , b o t h on the revenue and on t h e expenditure side. Gives a very thorough p i c t u r e o f t h e problems i n v o l v e d i n the s t a t e - l o c a l f i s c a l r e l a t i o n s h i p s . The Problem o f Local F i s c a l C o n t r o l , w i t h S p e c i a l Reference t o the C o n t r o l a t the County L e v e l . I l l i n o i s L e g i s l a t i v e C o u n c i l , P u b l i c a t i o n No. 29 (1940) Discussion o f various forms o f c o n t r o l a t the county l e v e l as adopted i n several s t a t e s and t h e a l t e r n a t i v e forms o f s t a t e c o n t r o l . A n a l y s i s o f t h e problem o f f i s c a l c o n t r o l and c o o r d i n a t i o n as an a l t e r n a t i v e t o t h e c o n s o l i d a t i o n and a b o l i t i o n o f c e r t a i n types o f l o c a l u n i t s o f government. University of I l l i n o i s - B u l l e t i n s o f t h e Bureau o f Business Research Several b u l l e t i n s d e a l i n g w i t h problems o f expenditure c o n t r o l i n I l l i n o i s , of l o c a l government a d m i n i s t r a t i o n , i t s c o s t , and t h e p o s s i b i l i t i e s of r e o r g a n i z a t i o n . Special Reports o f the I l l i n o i s Tax Commission (Nos. 2, 4 , 5) Deal w i t h the problems o f t a x l i m i t a t i o n i n I l l i n o i s , t h e trends of increased f e d e r a l - s t a t e a i d , t h e problems o f t a x reform, e t c . Indiana McPheron - A Summary o f Indiana C e n t r a l i z a t i o n (1938) Discussion of the c e n t r a l i z i n g tendencies i n both t h e a d m i n i s t r a t i v e and the f i n a n c i a l s e t - u p o f t h e s t a t e . Main emphasis on s t a t e - c o l l e c t e d , l o c a l l y shared t a x e s . A n a l y s i s of the t a x c o l l e c t i o n s and a l l o c a t i o n o f revenues by counties. • 12 Kansas H. Howe - Local Government Finance i n Kansas. Kansas S^ate Planning Board B r i e f d i s c u s s i o n about the f i n a n c i a l s i t u a t i o n o f l o c a l government i n Kansas. C o n s i d e r a t i o n o f some recent developments, as c l a s s i f i c a t i o n o f p r o p e r t y , t a x r a t e l i m i t a t i o n s , standardized budgets, e t c . Maine The System o f Taxation i n Maine (1934). T a x a t i o n , by H. L. L u t i Report t o t h e Recess Commission on Review o f the growth of s t a t e and l o c a l expenditures and revenues, w i t h suggestions f o r improving the o p e r a t i o n o f the e x i s t i n g taxes and broadening the revenue base. Massachusetts R. S. Van De Woestyne - S t a t e C o n t r o l o f Local Finance i n Massachusetts (1955) A n a l y s i s o f t h e h i s t o r i c a l development o f s t a t e c o n t r o l of l o c a l finance i n Massachusetts and e v a l u a t i o n o f the r e s u l t s aehieved thereby. Emphasis on the f a c t t h a t l o c a l self-government and s t a t e r e g u l a t i o n of l o c a l f i n a n c e i n Massachusetts are e n t i r e l y compatible and t h a t the c o n t r o l of m u n i c i p a l b o r r o w i n g , o f l o c a l finance a d m i n i s t r a t i o n , e t c . has been a l l t o the good. Some suggestion f o r f u r t h e r supplementation o f these c o n t r o l s , e s p e c i a l l y through c o n t r o l of m u n i c i p a l expenditures. C. J. Fox - O v e r - A l l Property Tax L i m i t a t i o n (1937) A n a l y s i s of the Massachusetts $25 t a x l i m i t a t i o n proposal, w i t h d i s c u s s i o n o f the pros and cons and i l l u s t r a t i o n from o t h e r s t a t e s . Strong argument against p r o p e r t y t a x l i m i t a t i o n . Michigan Report of the Tax Study Commission, Michigan (1939) A n a l y s i s o f the t a x system of Michigan w i t h recommendations f o r b e t t e r revenue a d m i n i s t r a t i o n , more e q u i t a b l e d i s t r i b u t i o n o f t h e p r o p e r t y t a x , e t c . C o n s i d e r a t i o n of each i n d i v i d u a l t a x and suggestions f o r changes. - 13 - Bureau of Government, U n i v e r s i t y of Michigan - Michigan pamphlets No. 2 F i n a n c i n g M i c h i g a n ' s Government: 1930-1938 - R. S# Ford (1939) B r i e f review o f the system of government f i n a n c e i n Michigan from 1930 t o 1938 w i t h f i g u r e s . Emphasis on t h e increased importance of s t a t e a i d and f e d e r a l a i d and the change i n the p r o p o r t i o n a l c o n t r i b u t i o n o f the various t a x e s , and the r e d u c t i o n o f the l o c a l t a x l e v y on p r o p e r t y . I n d i c a t i v e o f the general t r e n d observable i n t h e f i n a n c i a l o r g a n i z a t i o n o f most o f t h e s t a t e s . No. 3 P r o p e r t y Tex Admini s t r a t i on - R. S. Ford and F. M. Landers (1939) Discussion o f the c h i e f a d m i n i s t r a t i v e f e a t u r e s o f t h e p r o p e r t y t a x i n Michigan and of the proposals f o r a d m i n i s t r a t i v e reform. No. 6 S t a t e Tax A d m i n i s t r a t i o n - R. S. Ford and F. M. Landers (1940) Review of the present s t a t u s o f t a x a d m i n i s t r a t i o n i n Michigan, and c r i t i c i s m o f the d e c e n t r a l i z e d and uncoordinated system. Summary o f a d m i n i s t r a t i v e r e o r g a n i z a t i o n i n other s t a t e s and a n a l y s i s o f the v a r i o u s proposals f o r r e o r g a n i z a t i o n . Michigan Commission o f I n q u i r y i n t o County, Township, and School D i s t r i c t Government, Report L> B. M i l l e r - Local Finance and Procedure. (1933) Michigan Local Government Series Discussion of the v a r i o u s aspects o f l o c a l f i n a n c e , e q u a l i z a t i o n , t a x delinquency, debt, a u d i t i n g , e t c . , w i t h recommendations f o r t h e improvement of l o c a l f i n a n c i a l o r g a n i z a t i o n i n several ways. Minnesota R. G. Blakey - Taxation i n Minnesota. (1932); Supplement (1939) Comprehensive d i s c u s s i o n o f a l l the major taxes i n Minnesota, w i t h some reference t o s t a t e - l o c a l t a x problems and problems o f t a x a d m i n i s t r a t i o n , state aid, etc. W. Anderson - Local Government and Finance i n Minnesota (1935) Very comprehensive d i s c u s s i o n of the system o f l o c a l government i n Minnesota. D i s c u s s i o n of t h e l e g a l s t a t u s of the l o c a l i t i e s , t h e i r a p p r o p r i a t e s i z e , t h e i r r e l a t i o n t o t h e s t a t e government, and the f i n a n c i a l problems o f l o c a l government. A n a l y s i s of t h e various f u n c t i o n s which l o c a l governments perform, the o u t l o o k f o r t h e f u t u r e and suggestions f o r reform. Very u s e f u l p r e s e n t a t i o n of some o f the problems w i t h which we are concerned. - 14 Report of the L e g i s l a t i v e Tax Commission o f I n v e s t i g a t i o n and I n q u i r y (1937) Discussion of t h e main f i n a n c i a l problems f a c i n g Minnesota. Analysis o f the t a x problem i n Minnesota, t h e revenues, e x p e n d i t u r e s , d e b t , t a x d e l i n quency, t a x a d m i n i s t r a t i o n , f i s c a l c o n t r o l , and p o s s i b i l i t i e s of i n c r e a s i n g revenues. C o n s i d e r a t i o n o f the d i f f i c u l t f i n a n c i a l s i t u a t i o n i n connection w i t h t h e necessity o f f i n a n c i n g o l d age assistance and unemployment r e l i e f . W. Anderson - L e g i s l a t i v e Changes i n S t a t e - L o c a l R e l a t i o n s i n Minnesota, 1915-1939. Pamphlet C o m p i l a t i o n o f a l l the l e g i s l a t i v e changes a f f e c t i n g the r e l a t i o n between s t a t e end l o c a l i t i e s i n Minnesota and t h e i r main f e a t u r e s . New Hampshire Report on a Survey o f t h e O r g a n i z a t i o n and A d m i n i s t r a t i o n o f t h e S t a t e , County and Town Governments^of New Hampshire (1932) I n s t i t u t e o f Government Research, Brookings I n s t i t u t i o n Comprehensive a n a l y s i s o f the a d m i n i s t r a t i v e o r g a n i z a t i o n regarding v a r i o u s s t a t e and l o c a l f u n c t i o n s . Consideration o f t h e v a r i o u s f u n c t i o n s and recommendations f o r changes. D e t a i l e d d i s c u s s i o n o f a l l the aspects. I n t e r e s t i n g as a case study o f an e x i s t i n g a d m i n i s t r a t i v e set-up. New Jersey The Commission t o I n v e s t i g a t e County and M u n i c i p a l T a x a t i o n and Expenditure: Report No. 1 The O r g a n i z a t i o n , F u n c t i o n s , and Expenditures o f Local Government i n New Jersey (193f) Study o f t h e o r g a n i z a t i o n o f l o c a l government i n New J e r s e y , the t r e n d o f i t s expenditures, i t s f u n c t i o n s , e t c . C r i t i c i s m of t h e present s i t u a t i o n w i t h suggestions f o r completely overhauling the l o c a l government s t r u c t u r e , p u t t i n g i t on a more e f f i c i e n t and economical b a s i s . Report No. 2 M u n i c i p a l and County Debt (1931) Part o f a survey of m u n i c i p a l and county finances. C o n s i d e r a t i o n of the debt s i t u a t i o n o f New Jersey and recommendations r e g a r d i n g debt c o n t r o l and debt a d m i n i s t r a t i o n as p a r t o f t h e program t o reduce t h e cost o f l o c a l government. U s e f u l as an a n a l y s i s o f t h e problems of l o c a l indebtedness i n general. P r i n c e t o n - L o c a l Government Survey (1936) - Memoranda and Reports Various r e p o r t s , pamphlets, l e g i s l a t i v e proposals, e t c , on aspects o f New Jersey l o c a l government, e . g f adjustment o f areas and s e r v i c e s , l o c a l budgeting, e t c . , w i t h t h e purpose o f b r i n g i n g t h e New Jersey l o c a l government t o a new l e v e l o f e f f i c i e n c y , economy, and response t o popular c o n t r o l s . P r i n c i p a l suggestion: establishment o f a L o c a l Government Board as an organ o f c o o r d i n a t i o n , guidance and c o n t r o l . - 15 New York Special Reports o f t h e S t a t e Tax Commission, New York Discussion o f problems o f t a x a t i o n , f i s c a l r e l a t i o n s , f i s c a l a d m i n i s t r a t i o n and r e o r g a n i z a t i o n i n New York S t a t e , which are a v a l u a b l e c o n t r i b u t i o n t o t h e study o f the general problem. Ho. 5 F. L. Spangler - Operation of Debt and Tax Rate L i m i t s i n t h e 1 1 1 S t a t e of New York (1932) * A n a l y s i s and c r i t i c i s m o f debt and t a x r a t e l i m i t s as means o f c o n t r o l over l o c a l expenditures. Discussion o f the drawbacks o f r i g i d l i m i t s , o f the p o s s i b i l i t i e s f o r evasion, e t c . , and suggestions f o r changes and improvements. No, 6 R. S. Ford - The A l l o c a t i o n o f Corporate Income f o r t h e Purpose o f State Taxation (193&) " Discussion of t h e economic and l e g a l bases o f a l l o c a t i o n o f t h e income o f m e r c a n t i l e and manufacturing c o r p o r a t i o n s , the present non-uniform p r a c t i c e s o f t h e s e v e r a l s t a t e s and the r e s u l t i n g tax c o n f l i c t s . A n a l y s i s o f suggestions f o r a s o l u t i o n o f the problem t o achieve u n i f o r m i t y i n a l l o c a t i o n p r a c t i c e s . No. 8 R. A. G i r a r d - The Scope for U n i f o r m i t y i n State Tax Systems (1935) A n a l y s i s o f t h e advantages o f u n i f o r m i t y and t h e reasons f o r d i v e r s i t y i n s t a t e t a x systems. Study o f the i n d i v i d u a l taxes recommended i n the Model Plan f o r S t a t e and Local T a x a t i o n o f t h e N a t i o n a l Tax A s s o c i a t i o n as t o t h e i r a p p l i c a b i l i t y t o t h e v a r i o u s s t a t e s . Discussion o f the presumed d i v e r s i t y i n t a x resources o f t h e various s t a t e s and the obstacles t o u n i f o r m i t y and t h e degree to which i t should be achieved. No. 9 R. J . H i n c k l e y - S t a t e G r a n t s - i n - A i d (1935) Study o f the S t a t e Subvention System, w i t h p a r t i c u l a r a t t e n t i o n t o t h e g r a n t s - i n - a i d , t h e i r use i n support o f v a r i o u s f u n c t i o n s and t h e i r basis o f distribution. Discussion o f the s t a t e - l o c a l f i n a n c i a l r e l a t i o n s and the p o s s i b i l i t y f o r a r e o r g a n i z a t i o n o f t h e f u n c t i o n s o f the l o c a l u n i t s and f o r balancing c e n t r a l i z a t i o n and l o c a l autonomy. No. 11 D. T. Seiko - Town-Administered, S p e c i a l D i s t r i c t s and t h e C o n t r o l of Local Finance i n New York (1936) Discussion of the p o s i t i o n of the s p e c i a l d i s t r i c t s as p a r t o f t h e l o c a l governmental and f i n a n c i a l o r g a n i z a t i o n , t h e i r main shortcomings and t h e necess i t y o f more e f f e c t i v e c o n t r o l of t h e c r e a t i o n and f i s c a l management o f s p e c i a l d i s t r i c t s by t h e counties under t h e s u p e r v i s i o n o f the s t a t e , r a t h e r t h a n by t h e towns. No, 13 P. E. Malone - The F i s c a l Aspects o f State and Local R e l a t i o n s h i p s 1 i n New York (19371 ' ' Discussion of t h e e v o l u t i o n o f t h e various governmental u n i t s , t h e i r f u n c t i o n s , and t h e i r r e l a t i o n s w i t h other u n i t s , A n a l y s i s o f the various f u n c t i o n s to be performed by l o c a l government u n i t s and c o n s i d e r a t i o n o f t h e adequate s e r v i c e u n i t f o r each f u n c t i o n , w i t h suggestions f o r r e o r g a n i z a t i o n o f t h e intergovernmental f i s c a l and a d m i n i s t r a t i v e r e l a t i o n s . - 16 Report o f t h e Mew York S t a t e Commission f o r the R e v i s i o n o f t h e Tax Laws (1932) Contains various t a x proposals, proposals f o r the c o n t r o l o f l o c a l finances, the improvement o f t a x a d m i n i s t r a t i o n , governmental r e o r g a n i z a t i o n , e t c . P a r t I I . Report submitted t o the Commission by R, M# Haig d i s c u s s i n g t h e various taxes and the s t a t e support o f l o c a l f u n c t i o n s w i t h suggestions f o r r e v i s i o n and extension of the l a t t e r . Part I I I . Memoranda submitted to t h e Commission by members o f t h e research s t a f f : Memorandum No. 2. P. R. Mort e t a l . - S t a t e Support f o r P u b l i c Schools i n New York as Related t o Tax R e l i e f and Educational Expansion Memorandum No. 10. M. Newcomer - Use o f S t a t e Revenues f o r the Support o f Local Functions i n New York 3rd r e p o r t . Depression Taxes and Economy through Reform o f Local Government (193ff) Discussion 6f v a r i o u s forms o f r e o r g a n i z a t i o n o f l o c a l government w i t h p a r t i c u l a r emphasis on the problem o f mandatory expenditures and t a x delinquency. .4th r*>r*>rfc. Loc^Ir-Govern^ent sney through Tax R e l i e f and Economy (1934) 6 t h r e p o r t * R e o r g a n i z a t i o i T o f Local Government in'New York: State (1935) Comprehensive d i s c u s s i o n o f the problems o f t r a n s f e r o f f u n c t i o n s toward l a r g e r areas o f a d m i n i s t r a t i o n , a n a l y s i s of t h e present a d m i n i s t r a t i v e set-up f o r t h e v a r i o u s f u n c t i o n s , the l o c a l t a x s i t u a t i o n , the c o n t r o l over l o c a l e x p e n d i t u r e s , and the various forms o f s t a t e a i d . Suggestion f o r e s t a b l i s h ment o f cooperative s e r v i c e s . 7 t h r e p o r t . The E f f e c t o f a 2% Tax L i m i t a t i o n Law upon Local Government i n New York S t a t e (1936) A n a l y s i s o f the experience w i t h o v e r a l l t a x l i m i t a t i o n s i n various s t a t e s , and the e f f e c t s o f l i m i t a t i o n on v a r i o u s areas ( m e t r o p o l i t a n , r u r a l , urban) and on v a r i o u s types o f u n i t s o f government. Report o f the New York State Commission on S t a t e A i d t o M u n i c i p a l Subdivisions (1936) " ' Discussion of the s e v e r a l forms o f s t a t e a i d i n New York w i t h n i n e memoranda. New York S t a t e C o n s t i t u t i o n a l Convention Committee (1938) 10th r e p o r t . Problems R e l a t i n g t o T a x a t i o n and Finance Discussion o f s t a t e budgetary and debt management i n a h i s t o r i c a l framework ( P a r t I , ) . A n a l y s i s o f the various proposals f o r p r o p e r t y t a x assessment, f o r t a x l i m i t a t i o n and i t s probable economic e f f e c t s ( P a r t I I , ) . Part I I I . gives a b r i e f review o f t h e h i s t o r y of l o c a l indebtedness and the present problems in this field. - 17 North C a r o l i n a P. V, B e t t e r s - S t a t e C e n t r a l i z a t i o n i n North C a r o l i n a (1932) Discussion o f t h e a c t i o n taken i n North C a r o l i n a upon the recommendations o f various commissions t o reorganize t h e system o f a d m i n i s t r a t i o n . Analysis o f t h e school system, the highway system and t h e s t a t e s u p e r v i s i o n o f l o c a l finance, etc. Useful as an i l l u s t r a t i o n o f the r e o r g a n i z a t i o n o f the system o f a d m i n i s t r a t i o n , p u t t i n g i t on a modern and e f f i c i e n t b a s i s . Oklahoma R. K. Carr - S t a t e C o n t r o l o f Local Finance i n Oklahoma (1937) Discusses the i m p l i c a t i o n s of s t a t e c o n t r o l o f l o c a l finance as a means o f combining the tendency toward s t a t e c e n t r a l i z a t i o n w i t h some degree o f l o c a l self-government. A n a l y s i s o f the c o n t r o l according to t h e v a r i o u s f u n c t i o n s c o n t r o l l e d , w i t h emphasis on t h e s t a t e agencies r a t h e r than on t h e l o c a l u n i t s c o n t r o l l e d . Discussion of the c o n t r o l o f assessment, of l o c a l budgetary procedure, l o c a l indebtedness, accounting and a u d i t i n g , and c o n t r o l through g r a n t s - i n - a i d . Conclusions r e g a r d i n g tho n e c e s s i t y f o r change and c r i t i c a l d i s c u s s i o n o f suggestions t o t h i s e f f e c t . Pennsylvania B. E. Nicholson - C o l l e c t i o n o f Local Taxes i n Pennsylvania (1932) A p p l i c a t i o n o f tho t e s t s o f convenience, e f f i c i e n c y , and economy t o evaluate the system o f c o l l e c t i o n of l o c a l taxes i n Pennsylvania. Interesting study of the important shortcomings of the d e c e n t r a l i z e d system o f t a x c o l l e c t i o n , w i t h suggestions f o r remedies, K. Scholz - M u n i c i p a l Borrowing Power, Debts and Unemployment, Pennsylvania S t a t e Planning Board, 1937 B r i e f a n a l y s i s of the problem o f l o c a l borrowing. Proposal f o r a r e v i s e d b a s i s of c o n s t i t u t i o n a l borrowing l i m i t s t o enable m u n i c i p a l i t i e s t o adopt a more f l e x i b l e borrowing p o l i c y . Texas U n i v e r s i t y of Texas, Bureau o f Research i n t h e S o c i a l Sciences - Bulletin R. C. M a r t i n - Urban Local Government i n Texas (1936) M u n i c i p a l Studies No. 7 Studies of t h e f u n c t i o n s and a c t i v i t i e s o f the u n i t s of urban l o c a l government i n Texas, w i t h d i s c u s s i o n o f p o s s i b i l i t i e s f o r intergovernmental r e l a t i o n s . A n a l y s i s o f the problems t h a t arose i n connection w i t h t h e existence of large metropolitan d i s t r i c t s . I n t e r e s t i n g a n a l y s i s o f t h i s problem i n general. Discussion of the various f u n c t i o n s , revenues, expenditures, e t c . - 18 w i t h a program f o r t h e f u t u r e , J . T. Barton - A Revenue System f o r Texas C i t i e s , M u n i c i p a l Studies No. 3 T a b u l a t i o n o f t h e system of s t a t e - a d m i n i s t e r e d , m u n i c i p a l l y - s h a r e d taxes o f s i x s t a t e s . Suggestion f o r an e f f e c t i v e t a x system f o r the l o c a l i t i e s o f Texas. Utah I n v e s t i g a t i n g Committee of Utah Government U n i t s - Report o f the Sub-Committees on the Homestead Exemption proposal and Taxation (1936J A n a l y s i s o f the e f f e c t o f homestead exemption on the probable revenues, and suggestions f o r m i n i m i z i n g these losses t h r o u g h changes i n governmental o r g a n i z a t i o n and new t a x e s . Vermont Vermont Finances - Report o f a Special Commission named by Governor Smith (1937) Report on t h e s i t u a t i o n o f Vermont f i n a n c e s , w i t h suggestions f o r some new revenues and r e d u c t i o n s i n t h e cost of government and increased c e n t r a l ization. Virginia W. H. S t a u f f e r - Taxation i n V i r g i n i a (1931) Discussion o f t h e t a x system o f V i r g i n i a as i t developed from t h e p a s t , w i t h s p e c i a l reference t o t h e system of s e p a r a t i o n of s t a t e and l o c a l t a x sources. Emphasis on the r e l a t i o n between government and i t s s u b j e c t s , as i t i s e x e m p l i f i e d i n one o f i t s aspects, namely t h e t a x r e l a t i o n s h i p . Snavely, Hyde, Biscoe - State G r a n t s - i n - A i d i n V i r g i n i a (1933) Study o f t h e system o f g r a n t s - i n - a i d i n V i r g i n i a w i t h a n a l y s i s o f t h e various subsidized f u n c t i o n s and d i s c u s s i o n o f apportionment p r a c t i c e s . Suggestions f o r more r a t i o n a l ways o f d i s t r i b u t i o n , by use of s p e c i f i c formulae and i l l u s t r a t i o n s from other s t a t e s . Review o f the " h i s t o r i c a l development of t h e s u b s i d i z a t i o n of t h e various f u n c t i o n s . West V i r g i n i a R, G. Blakey - Report on Taxation i n West V i r g i n i a (1931) D e t a i l e d d i s c u s s i o n o f the West V i r g i n i a t a x system, w i t h i n d i v i d u a l d i s c u s s i o n o f every t a x and suggestions f o r change. Discussion o f t h e problem o f s e p a r a t i o n o f sources, c e n t r a l i z e d s u p e r v i s i o n o f assessment, e t c . - 19 Summary of Findings end Recommendations P e r t a i n i n g t o Revenue Problems i n West V i r g i n i a (1932) N a t i o n a l I n d u s t r i a l Conference Board, 1925; West V i r g i n i a S t a t e Tax Commission, 1927; R. G. Blakey, 1930. Bureau o f Governs ment Research, West V i r g i n i a U n i v e r s i t y , U s e f u l summary o f the various suggestions which have been made t o improve t h e system o f t a x a t i o n and t a x a d m i n i s t r a t i o n , l o o k i n g toward g r e a t e r e f f i c i e n c y and economy. Wisconsin F i n a n c i a l C o n d i t i o n o f Wisconsin Counties, 1935, 1937, Department. P u b l i c Welfare Survey w i t h s t a t i s t i c a l support o f t h e finances of t h e Wisconsin counties. C o n s t r u c t i o n of an index o f r e l a t i v e f i n a n c i a l a b i l i t y of Wisconsin counties by use o f v a r i o u s measures, as assessed v a l u a t i o n , t a x delinquency, county debt r a t e , etc, Attempt to formulate a workable basis from which t o consider the problem of apportionment o f r e l i e f funds. G. S, Wehrwein and B. W. A l l e n - P o s s i b l e Farm Tax Reduction through Changes i n L o c a l Government Special B u l l e t i n , 1934, A n a l y s i s o f t h e cost of extreme home r u l e t o the farmer and c o n s i d e r a t i o n o f plans f o r r e o r g a n i z a t i o n and c e n t r a l i z a t i o n o f some of the f u n c t i o n s performed by t h e l o c a l i t i e s as means t o reducing t h e t a x burden. Financing o f Education W. G. Carr - School Finance (1933) B r i e f , good survey o f the t r e n d s and needs i n school f i n a n c e , p a r t i c u l a r l y i n connection w i t h t h e problems brought t o t h e foreground by t h e depression. I l l u s t r a t i o n o f t h e problems from the s i t u a t i o n i n s e v e r a l s t a t e s . No mention of t h e r e l a t i o n o f t h e f e d e r a l government to education, b u t emphasis on s t a t e support f o r education. P. R. Mort - State Support f o r P u b l i c Education (1933) Discussion o f t h e p r i n c i p l e s u n d e r l y i n g the s t a t e support f o r education. D e s c r i p t i o n o f the measures o f educational need and f i n a n c i a l a b i l i t y o f the local d i s t r i c t s . Local i n i t i a t i v e vs. s t a t e c o n t r o l of the expenditures financed by s t a t e funds. Suggestions for improvement o f t h e various measures and of t h e minimum program. P. R. Mort - Federal Support f o r P u b l i c Education (1936) Very thorough treatment o f t h e problems i n v o l v e d i n the q u e s t i o n of f e d e r a l support f o r education. Suggestion o f a minimum e d u c a t i o n a l program ( d e f e n s i b l e f o u n d a t i o n program) which can be reached g r a d u a l l y by a l t e r n a t i v e ways. Development and refinement o f measures o f e d u c a t i o n a l need. - 20 C o n s t r u c t i o n o f an index of t a x - p a y i n g a b i l i t y . Both these measures should f u r n i s h t h e b a s i s f o r t h e d i s t r i b u t i o n o f f e d e r a l a i d . Condensed t r e a t m e n t o f t h e same problems i n S t a f f Study No, 5 o f t h e A d v i s o r y Committee on Education, B, Putney - F e d e r a l Grants for E d u c a t i o n E d i t o r i a l Research R e p o r t s , V o l . I I No, 9 1937. Review o f t h e s i t u a t i o n i n t h e s t a t e s r e g a r d i n g t h e e d u c a t i o n a l program, t h e e x i s t i n g i n e q u a l i t i e s , and t h e proposals t o overcome them by f e d e r a l subsidies. F. H. S w i f t - F e d e r a l and S t a t e P o l i c i e s i n P u b l i c School Finance i n t h e United States (193l) Gives a h i s t o r i c a l account o f t h e development o f f e d e r a l a i d and s t a t e a i d t o e d u c a t i o n , w i t h i l l u s t r a t i v e m a t e r i a l from s e v e r a l s t a t e s . A l l t h e main problems r e g a r d i n g t h e f i n a n c i n g o f education are discussed and the way toward a s o l u t i o n shown. Emphasis on t h e revenue s i d e f o r the f i n a n c i n g o f e d u c a t i o n , t h e methods o f a p p o r t i o n i n g s t a t e school f u n d s , and d i s c u s s i o n o f t h e e q u a l i z a t i o n problem. L, t , Q h l s n - The Ecgnqrie A b i l i t y a f the Statute."to friftanee Ptfblic Schoolsr (1936 . Analysis o f t h e a b i l i t y o f t h e states t o f i n a n c e t h e i r e d u c a t i o n a l program under a system o f revenue based on t h e Model P l a n o f S t a t e and L o c a l T a x a t i o n . C o n t r a s t t o t h e measure o f f i n a n c i a l a b i l i t y used i n P. R. Mort Federal Support f o r P u b l i c Education. A n a l y s i s o f t h e revenue which t h e s t a t e s would d e r i v e from t h e taxes suggested i n t h e Model Plan and d e r i v a t i o n o f a measure o f t a x - r a i s i n g a b i l i t y . On t h e b a s i s o f these f i n d i n g s a n a l y s i s o f t h e v a r y i n g a b i l i t y o f t h e s t a t e s t o f i n a n c e e d u c a t i o n as shown by v a r i o u s measures ( d a i l y attendance, p o p u l a t i o n , u n i t s o f e d u c a t i o n a l need, e t c , ) . F. G. C o r n e l l - A Measure o f Taxpaying A b i l i t y o f L o c a l School A d m i n i s t r a t i v e U n i t s (1936) A n a l y s i s o f v a r i o u s measures used t o i n d i c a t e t h e r e l a t i v e a b i l i t y o f t h e l o c a l i t i e s to finance education. Suggestion f o r t h e r e o r g a n i z a t i o n o f t h e l o c a l u n i t o f s u p p o r t . A n a l y s i s o f these formulae o f r e l a t i v e a b i l i t y as a p p l i e d t o New York c o u n t i e s . A d v i s o r y Committee on E d u c a t i o n C. Heer - Federal A i d and t h e Tax Problem (1939) The problem o f which u n i t o f government should r a i s e a d d i t i o n a l revenues f o r t h e support of e d u c a t i o n i s analyzed by a p p l y i n g t h e c r i t e r i a t o which a good t a x system should conform, On t h e b a s i s of a l l these c r i t e r i a - f i s c a l adequacy, a d m i n i s t r a t i v e e f f i c i e n c y , e q u i t y , and economic e f f e c t s - i t i s found t h a t f e d e r a l a i d i s t o be p r e f e r r e d t o s t a t e and l o c a l t a x a t i o n . - 21 - P. R. Mort, e t a l . - P r i n c i p l e s and Methods o f D i s t r i b u t i n g Federal A i d f o r Education Discussion of t h r e e plans f o r t h e f e d e r a l support o f education and t h e steps i n v o l v e d i n t h e i r adoption. D e s c r i p t i o n o f the measure of e d u c a t i o n a l need and f i n a n c i a l a b i l i t y and the amount o f t h e d e f e n s i b l e f o u n d a t i o n p r o gram, which serve as a basis f o r d e t e r m i n i n g t h e amounts t o be granted t o t h e several s t a t e s . More d e t a i l e d treatment along the same l i n e s : Mort Federal Support f o r P u b l i c Education. N. Edwards and H. Richey - The Extent of E q u a l i z a t i o n Secured through State School Funds (1938) Use o f measures o f r e l a t i v e need of t h e l o c a l i t i e s i n o r d e r t o appraise t h e e q u a l i z a t i o n secured through the d i s t r i b u t i o n of s t a t e school funds. L e a f l e t s of the O f f i c e of Education T. Covert - Larger U n i t s f o r Educational A d m i n i s t r a t i o n , a P o t e n t i a l Economy Pamphlet No. 45 (1933) Discussion o f t h e s t a t e and t h e county as e d u c a t i o n a l a d m i n i s t r a t i v e u n i t s , w i t h excerpts from p u b l i c a t i o n s i n t h e various s t a t e s on t h i s s u b j e c t . Discussion by s t a t e s . W. S# Deffenbaugh and T. Covert - School A d m i n i s t r a t i v e U n i t s , w i t h s p e c i a l reference t o the county u n i t . Pamphlet No. 34 (1933) D e s c r i p t i o n of the v a r i o u s school a d m i n i s t r a t i v e u n i t s i n t h e s e v e r a l s t a t e s . No e v a l u a t i o n or comparison. T. Covert - Federal Grants f o r Education, 1933-34 (1935) U. S. O f f i c e o f Education, L e a f l e t No. 45 Gives some f i g u r e s on t h e extent t o which t h e f e d e r a l government supported t h e educational program i n 1933-34. T, Covert - Federal A i d f o r Education 1935-36 and 1936-37, U. S. O f f i c e of Education L e a f l e t No. 50 B r i e f d e s c r i p t i o n o f the a c t i v i t i e s o f t h e f e d e r a l government w i t h regard t o education i n the years 1935 and 1936. T. Covert - Federal Funds f o r Education, 1937-38. U. S. O f f i c e of Education L e a f l e t No, 57 f Idem. D i v i s i o n between r e g u l a r a p p r o p r i a t i o n s and emergency funds a l l o t t e d t o education by the f e d e r a l government. - 22 - Federal-State-Local f i s c a l Relations H. D, Anderson, " T a x a t i o n , Recovery, and Defense," Temporary N a t i o n a l Economic Committee, Monograph No> 20. — C, E. Armstrong, "Where i s Government Headed? F e d e r a l , S t a t e and Local R e l a t i o n s S t u d i e s , " Tax D i g e s t , V o l . 17, January, 1940. A- G. Buehler, "Some Methods of Dealing w i t h the Overlapping o f Federal and State Taxes," B u l l e t i n o f the N a t i o n a l Tax A s s o c i a t i o n , February, 1941 J . V. Burkhead, "Double Taxation and J u r i s d i c t i o n t o Tax," B u l l e t i n o f the N a t i o n a l Tax A s s o c i a t i o n , June, 1940. — — R. E. Carlson, "Federal Pressure f o r Uniform Laws, Tax B a r r i e r s t o Trade," Tax I n s t i t u t e , 1941. G. Colm and H. Tarasov, "Who Pays t h e Taxes?" Temporary N a t i o n a l Economic Committee, Monograph No. 3. E. S. Corwin, " N a t i o n a l - S t a t e Cooperation - I t s Present P o s s i b i l i t i e s , " Yale Law J o u r n a l , February, 1937. R. L. Doughton, "The Congressional Viewpoint on C o n f l i c t i n g T a x a t i o n , " Tax Magazine, June, 1935. F. S, Edmonds, "A Taxing Program for t h e N a t i o n , " N a t i o n a l Tax A s s o c i a t i o n Proceedings, 1933 H. R. Enslow, " S h a l l State Income Taxes be C r e d i t e d a g a i n s t t h e Federal Tax?" Tax Magazine, V o l , 10, March, 1932, F. R. F e i r c h i l d , "The Impact of Federal Taxation on State Finances," N a t i o n a l Tax A s s o c i a t i o n Proceedings, 1936. M. Graves, "Federal Cooperation i n State Sources of Revenue," Annals o f American Academy of P o l i t i c a l and S o c i a l Science, January, 1927. M. Graves, "Statement on C r e d i t P r o v i s i o n s o f E s t a t e Tax," United States Senate Committee on Finance, 1938. M. Graves, " S t a t e s Rights i n Taxation; Are They i n Danger?" United States News, May 7, 1934. E. H, Hahne, "Repercussions of Federal Taxation on State Tax Systems," N a t i o n a l Tax A s s o c i a t i o n Proceedings, 1935, R. M, Haig, "The C o o r d i n a t i o n o f t h e Federal and S t a t e Tax System," N a t i o n a l Tax A s s o c i a t i o n B u l l e t i n , December, 1932. R. M. Haig, "The P o s s i b i l i t y o f Federal C o l l e c t i o n o f C e r t a i n Taxes w i t h A l l o c a t i o n of a Share o f the Proceeds t o t h e S t a t e s , " Tax Magazine, V o l . 11, March, 1933, J, K f H a l l , "The Coordination and I n t e g r a t i o n o f F e d e r a l , S t a t e and Local Tax Systems," Washington Law Review, January, 1935. - 23 S. Hamlin, "Federal Taxes as a Menace t o State S o v e r e i g n t y , " Tax Magazine, October, 1938. ' L. H. Harding, Double Taxation o f P r o p e r t y and Income^ Earvard U n i v e r s i t y Press, 1933# C, Heer, A State-Shared Federal Sales Tax, Research r e p o r t prepared f o r I n t e r s t a t e Commission on C o n f l i c t i n g T a x a t i o n , March 8, 1934, C. Heer, C o o r d i n a t i o n o f Federal and State Tobacco T a x a t i o n , Research r e p o r t prepared f o r I n t e r s t a t e Commission on C o n f l i c t i n g T a x a t i o n , A p r i l 7, 1934. C. Heer, " C o o r d i n a t i o n o f American Finance," N a t i o n , V o l . 139, December 19, 1934. " C. Heer, " R e l a t i o n s between Federal, S t a t e , and Local Finances," American Economic Review, V o l . 26, March, 1936. C. Heer, F i s c a l C o o r d i n a t i o n through Intergovernmental Agreement, Research r e p o r t prepared f o r I n t e r s t a t e Commission on C o n f l i c t i n g T a x a t i o n , 1 November, 1933. S. E. Leland, "A U n i f i e d F i s c , " Survey Graphic, V o l . 24, September, 1935. A. Lepawsky, "America's Tax D o l l a r - - A Key Problem i n Governmental R e c o n s t r u c t i o n , " Annals o f t h e American Academy, V o l . 207, January, 1940. A. Lepawsky, " C o o r d i n a t i o n of N a t i o n a l , State and Local T a x a t i o n , " Minnesota M u n i c i p a l i t i e s , May, 1939. R. Magi 11, "The C o o r d i n a t i o n of State and Federal Tax Systems," Tax Magazine, A p r i l , 1937. R. Magi11, Tax Program f o r Defense, Trusts and E s t a t e s , December, 1940# J. W. M a r t i n , " S t a t e and Federal R e l a t i o n s i n T a x a t i o n , " N a t i o n a l Tax A s s o c i a t i o n Proceedings, 1935. J . W. M a r t i n , " T a c k l i n g the C o n f l i c t s i n T a x a t i o n , " Tax Magazine, May, 1935. J . W. M a r t i n , " C o n f l i c t i n g T a x a t i o n , w i t h Special Reference t o Local Finance," N a t i o n a l Tax A s s o c i a t i o n B u l l e t i n , V o l . 22, October, 1936. S, M e r l i n , American Taxes Shared and A l l o c a t e d , 1938. G. W. M i t c h e l l , " G r a n t s - i n - A i d and Shared Taxes," Tax Magazine, J u l y , 1940. C. H. M o r r i s e t t , "The E f f e c t s o f the Federal Estate Tax C r e d i t on S t a t e Finances," N a t i o n a l Tax A s s o c i a t i o n Proceedings, 1938. H. L. Mount, " T a x a t i o n ; Cooperation vs. Chaos," S t a t e Government, J u l y , 1938. M. Newcomer, " C o o r d i n a t i o n o f Federal, S t a t e , and Local Tax Systems," Annals of the American Academy, January, 1936. ' - 24 E. M. P e r k i n s , "The Power o f Congress t o Levy Taxes f o r D i s t r i b u t i o n t o t h e S t a t e s , " North C a r o l i n a Law Review, Vol* 12^ June, 1934. E. Putney, Coordination of Federal and State Tax Systems, E d i t o r i a l Research Reports, A p r i l 15, 1937, B. Putney, E l i m i n a t i o n of C o n f l i c t s i n T a x a t i o n , E d i t o r i a l Research Reports, November 27, 1934. ' ~ B. Putney, Sharing of Tax Revenues, E d i t o r i a l Research Reports, February 1, 1940. F. L. Reinhold, " F e d e r a l - M u n i c i p a l R e l a t i o n s - The Road Thus F a r , " N a t i o n a l M u n i c i p a l Revenue, Vol, 25, August, 1936. E. R. A f Seligman "The F i s c a l Outlook and the C o o r d i n a t i o n o f P u b l i c Revenues" P o l i t i c a l Science Q u a r t e r l y , Vol. 48, March, 1933 C. Shoup, "Intergovernmental Tax R e l a t i o n s , " Tax P o l i c y League, 1938 F. D. SSt ai e i n , Federal " C u t t i n g Governments," t h e Tax P i e ; tTax h* A l l o c a t i o n Voofl , Ta* between t ef k and Magazine, 13, Source* September, 1935, R. W. Smith, " C o o r d i n a t i o n o f Tax Systems," Taxes, November, 1939. P. Somers, "Tax D u p l i c a t i o n between t h e Federal and S t a t e Governments," B u l l e t i n o f the N a t i o n a l Tax A s s o c i a t i o n , November-December, 1938, M, S t o c k w e l l , " C o o r d i n a t i o n of F e d e r a l , State and Local T a x a t i o n , " Tax Magazine, Vol. 16, A p r i l , 1938, Tax I n s t i t u t e , Tax B a r r i e r s t o Trade (Symposium), 1941, W, R, Watkins, "The Power of t h e State and Federal Governments t o Tax One A n o t h e r , " V i r g i n i a Law Review, March, 1938, P. Haensel - American F e d e r a l , S t a t e , and Local Tax Problems i n t h e L i g h t o f t h e Recovery Program (1937) Reprinted from The Tax Magazine, 1934* Proposal o f a Model American F e d e r a l , S t a t e , and L o c a l Tax System, Discussion of t h e t a x problems on the f e d e r a l , s t a t e , and l o c a l l e v e l s . B. Putney - C o o r d i n a t i o n o f Federal and S t a t e Tax Systems, E d i t o r i a l Research Reports, (1937) V o l . I . , No, 13, Discussion of the chaos i n t a x a t i o n brought about by uncoordinated growth of f e d e r a l and s t a t e taxes and d i s c u s s i o n of plans f o r t a x coordination. M. Newcomer - T a x a t i o n and F i s c a l P o l i c y (1940) Very recent d i s c u s s i o n o f the more important and urgent problems i n the f i e l d of t a x a t i o n . Discussion o f the t a x system i n t h e U n i t e d S t a t e s , the - 25 problem of tax j u s t i c e and p a r t i c u l a r mention o f t h e problem o f c o m p e t i t i o n and cooperation among t a x i n g a u t h o r i t i e s . M. Newcomer - An Index of Taxpaying A b i l i t y o f S t a t e and Local Government (1935) ^ Included as Chapter V I . i n P. R. Mort - Federal Support f o r P u b l i c Education. A. L. Powell - N a t i o n a l Taxation of State I n s t r u m e n t a l i t i e s (1936) Univ. o f I l l i n o i s B u l l e t i n No. 8 . I l l i n o i s Studies i n the S o c i a l Sciences, V o l . XX, No. 4. Discussion o f t h e problem o f t a x a t i o n of s t a t e i n s t r u m e n t a l i t i e s by the n a t i o n a l government, and the arguments "which have been brought forward to j u s t i f y i t . Q u i t e d e t a i l e d treatment o f various kinds of s t a t e instrumentalities. J# M. Leonard - The D i r e c t Tax Burden on Low-Income Groups (1939) Study of t h e t a x burden i n c i t i e s o f v a r i o u s s i z e . U s e f u l as i l l u s t r a t i o n o f an approach t o a measure of t h e t a x burden o f p o p u l a t i o n groups. Reference a l s o t o t h e several kinds of l o c a l taxes. " I n t e r g o v e r n m e n t a l R e l a t i o n s i n the United S t a t e s , " Annuls of the Academy of P o l i t i c a l and S o c i a l Science, January, 1940. I n t e r s t a t e Commission on C o n f l i c t i n g Taxation - Progress Report on C o n f l i c t i n g Taxation (1935) Discussi3n 3f the whole f i e l d of t a x a t i o n at t h e s t a t e and m u n i c i p a l l e v e l s and the c o n f l i c t s which a r i s e among the s t a t e s and between the states and t h e f e d e r a l government. Very u s e f u l f o r i n f o r m a t i o n on the subject of f i s c a l r e l a t i o n s on the t a x a t i o n s i d e . Discussion o f the i n d i v i d u a l taxes and the proposals f o r s o l v i n g the t a x c o n f l i c t s . L. H. Harding - Double Taxation of Property and Income (1933) Approaches the problems o f double t a x a t i o n from t h e l e g a l angle, a n a l y z i n g t h e decisions o f the courts i n the m a t t e r . Suggestion of new t e s t " I n t e g r a t i o n t e s t o f j u r i s d i c t i o n t o t a x " as t h e basis f o r d e c i d i n g which j u r i s d i c t i o n should t a x p r o p e r t y and income. P. V, B e t t e r s , et a l . - Recent F e d e r a l - C i t y R e l a t i o n s (1936) and C i t i e s and t h e 1936 Congress (Supplement) D e s c r i p t i o n of the ways i n which the f e d e r a l government exercises i n f l u e n c e upon the governments o f t h e m u n i c i p a l i t i e s . Deals w i t h f e d e r a l l e g i s l a t i o n and a d m i n i s t r a t i v e r u l i n g s framed d i r e c t l y f o r the c i t i e s as such. The mare important r e l a t i o n s are d e s c r i b e d , e s p e c i a l l y as they have developed since t h e depression of the f 3 0 s j e . g . the impact o f the new f e d e r a l agencies and l e g i s l a t i o n r e g a r d i n g m u n i c i p a l finance end c r e d i t , t h e i n f l u e n c e o f the f e d e r a l p u b l i c works program and f e d e r a l r e l i e f policies, etc. - 26 - H. J . B i t t e r m a n - State and Federal Granfrs-in-Aid. (1938) Discussion of the various aspects of t h e g r a n t s - i n - a i d system, both on the f e d e r a l and on the s t a t e l e v e l . D e s c r i p t i o n o f t h e v a r i o u s f e d e r a l and s t a t e g r a n t s , t o g e t h e r w i t h t h e i r h i s t o r y up to the present t i m e . The problem o f g r a n t s - i n - a i d i s considered b d t h from the f i n a n c i a l and from t h e a d m i n i s t r a t i v e angle. Discussion of the v a r i o u s apportionment formulae, and e v a l u a t i o n of the g r a n t s - i n - a i d system. Very important and u s e f u l t r e a t i s e which gives a good p i c t u r e o f the g r a n t s - i n - a i d system i n the U. S. up t o 1937. V. 0. Key - The A d m i n i s t r a t i o n o f Federal Grants t o States (1937) Deals w i t h t h e a d m i n i s t r a t i v e side of the g r a n t s - i n - a i d problem and t h e problems o f a d m i n i s t r a t i o n which they b r i n g up. Emphasis on t h e complexity of t h e a d m i n i s t r a t i v e problem and the d i v e r s i t y as between d i f f e r e n t g r a n t s . A n a l y s i s o f t h e various devices of f e d e r a l s u p e r v i s i o n and e f f e c t i v e c o n t r o l over the s t a t e plans and performances. Rather comprehensive d i s c u s s i o n on t h e f e d e r a l i n f l u e n c e upon s t a t e personnel and the c o l l a b o r a t i o n between t h e f e d e r a l and s t a t e agencies and t h e choice o f t h e a p p r o p r i a t e a d m i n i s t r a t i v e agency. The problem o f the d i v i s i o n of costs o f f e d e r a l l y - a i d e d f u n c t i o n s between s t a t e and f e d e r a l government i s considered, and the v a r i o u s ways o f a p p o r t i o n i n g the f e d e r a l funds are discussed. E v a l u a t i o n o f matching grants vs. percentage g r a n t s . The concluding s e c t i o n gives an a p p r a i s a l o f the g r a n t - i n - a i d system and p o i n t s out some dynamic p o s s i b i l i t i e s i n connection w i t h a r e a l l o c a t i o n o f f u n c t i o n s arri a r e - s h a p i n g o f the a d m i n i s t r a t i v e set-up i n t h e U, S. J. K. W i l l i a m s - G r a n t s - i n - A i d under the P u b l i c Works A d m i n i s t r a t i o n (1939) Discusses the f e d e r a l grants f o r p u b l i c works, t h e i r h i s t o r y and the change i n f e d e r a l p o l i c y r e g a r d i n g p u b l i c ^ w o r k s grants vhioh took place a t various periods since t h e depression. Discussion o f t h e a d m i n i s t r a t i v e and o r g a n i z a t i o n a l side of t h e P.W.A. , the procedure which must be f o l l o w e d i n order t o o b t a i n P.W.A. g r a n t s , and the p o s i t i o n o f t h e P.W.A. w i t h regard t o l a b o r . C o n s i d e r a t i o n o f the place o f P.W.A. i n the f e d e r a l - s t a t e r e l a t i o n s h i p . B. Putney - F e d e r a l - S t a t e R e l a t i o n s under G r a n t s - i n - A i d , E d i t o r i a l Research Reports, 1940, V o l . I I , No. 3. B r i e f summary of the growth o f t h e g r a n t s - i n - a i d system, t h e problems o f f e d e r a l c o n t r o l i n v o l v e d and the need f o r r e v i s i o n of the g r a n t - i n - a i d system and o f the apportionment formulae. - 27 Selected L i t e r a t u r e on Foreign Countries England M. Newcomer - C e n t r a l and Local Finance i n Germany and England (1637) U. K. E i c k s - The Finance o f B r i t i s h Government 1920-1936 (1938) J , Sykes - A Study i n E n g l i s h Local a u t h o r i t y Finance (1939) H. R, Bowen - E n g l i s h Grant s - i n - A i d : A study i n the finance o f l o c a l go vernment (1939j H. F i n e r - E n g l i s h Local Government (1933) R. E. Carlson - The O r i g i n , Development, and M o d i f i c a t i o n o f t h e B r i t i s h r 1 Slock Grant ~" ' ' D. K. P r i c e and J. L. Sundquist - The B r i t i s h Defense Program and Local Government P u b l i c Adnin. Service No, 69, 1940 May Report - Committee on N a t i o n a l Expenditure (1931) Report of the Committee on Local Expenditure (England and Wales) 1932 R. Magi11, and E. P. King - A Summary o f t h e B r i t i s h Tax System (1934) Canada and A u s t r a l i a J , A, Maxwell - Federal Subsidies t o the P r o v i n c i a l Governments i n Canada T O T ] L. Gettys - The A d m i n i s t r a t i o n o f Canadian C o n d i t i o n a l Grants (1938) Report o f t h e Royal Commission on D o m i n i o n - P r o v i n c i a l R e l a t i o n s (1940) D. C. MacGregor - " F e d e r a l - P r o v i n c i a l F i n a n c i a l R e l a t i o n s i n Canada" Economic J o u r n a l , V o l . XLVI, 1936 E. R. Clark - "Federal Subsidies i n Canada and A u s t r a l i a , " Canadian Banker, J u l y , 1939 J . A. Maxwell - "Canadian Dominion-Provincial R e l a t i o n s , " Q u a r t e r l y J o u r n a l o f Economics, August, 1941 — J f A. Maxwell - "Commonwealth Grants i n A u s t r a l i a , " American Economic Review, June, 1938 ' 28 Commonwealth Grants Commission - Reports on t h e a p p l i c a t i o n s made by States f o r f i n a n c i a l assistance from the Commonwealth. ( 1 s t - 7 t h r e p o r t ) 1933-1940 R. M, Haig, "Amalgamated F e d e r a l - S t a t e Tax A d m i n i s t r a t i o n i n A u s t r a l i a , " N a t i o n a l Tax A s s o c i a t i o n Proceedings, 30th, 1937. Germany M. Newcomer - C e n t r a l and Local Finance i n Germany and England (1937) J. Popitz - Per K u n f t i g e Finanzausgleich Zwischen Reich, Landern und Gemeinden (1932) J. Liechtenstein - Die F i n a n z w i r t s c h a f t der Deutschen Grosstadte von 1925 b i s 1931 (1933) " " F i n a n z w i r t s c h a f t l i c h e und V o l k s w i r t s c h a f t l i c h e H e f t 29 A. Jessen - Der Deutsche Finanzausgleich i n Theorie und P r a x i s . V i e r t e l j a h r e s s c h r i ^ t f u r Steuer — und Flnanzrecht Studien,
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