Synopses & Reviews
Synopsis
Excerpt from Studies in History Economics and Public Law, Vol. 101
Texas, Louisiana, West Virginia, and Kentucky tried in come taxes in various forms, but all of the taxes soon dis appeared with the exception of that of Louisiana, which was continued with negligible success until the end of the century. Meanwhile the northern states, which, in spite of their heavy burden, were in far less serious straits, no gleeted the tax. State income taxes seemed to bear the marks of a last resort for an overburdened government.
The lowest ebb in the history of state income taxes was reached in the period 1884 to 1897. The only income taxes in force during this time were those of Massachusetts, Vir ginia, North Carolina, and Louisiana. In Massachusetts and Louisiana the assessment of personal incomes had almost disappeared, and in Virginia and North Carolina the yield was extremely small. In fact, the whole history Of state income taxes from the close of the Civil War to the introduction of a new plan of taxation by Wisconsin in 1911 is almost entirely a record Of failure. With almost no exceptions the administration of the laws was poor, the yield small, and the taxes generally unpopular. The te enactment Of an income tax law by South Carolina in 1897 meant simply a repetition of the Old story. In 1908 a sixth state, Oklahoma, inaugurated a tax along the Old lines from which the yield proved to be less than a year. Meanwhile the Louisiana tax had disappeared.
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