The Problem of Farm Taxation

Archive Report

Proposals for Readjustment of Farm Taxation

Tax Problems Before 1931 State Legislatures

Constitutional amendments affecting state systems of taxation were voted upon in seventeen states in connection with the elections of November 4, 1930. Results of the tax referenda were slow in being tabulated, but early returns indicated approval by the Utah voters of amendments permitting the legislature to adopt a state income tax, and rejection of similar amendments by the voters in Kansas. In Illinois, amendments proposing to abandon the present requirement of a uniform basis of taxation, thereby permitting the enactment of an income tax, were defeated. The amendments had the support of Governor Louis L. Emmerson, who stated in the campaign that there could be “no other attempt at revenue reform for four ...

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