Arts and Humanities Commons^™

Logan, Leland Hallowell, 1905-1980 (Mss 744), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 744. Correspondence and papers of Bowling Green, Kentucky attorney Leland H. Logan. Includes some personal material regarding his law practice and draft status, diaries for 1944 and 1945, and a small group of files representing his legal work, especially for the Home Owners’ Loan Corporation.

The Wealth Tax: Apportionment, Federalism, And Constitutionality, Alex Zhang

Faculty Articles

Proposals of wealth taxation as a mechanism to combat economic inequality and raise revenue for welfare programs have dominated recent political debate. Despite extensive academic commentary, questions surrounding the constitutionality of a wealth tax remain unresolved. Previous scholarly approaches have drawn a dichotomy between two key cases. Supporters of the wealth tax emphasize Hylton's functional rule for identifying direct taxes, which must be apportioned under the Constitution, and reject Pollock, which invalidated the federal income tax on the grounds that it was a direct tax. Opponents of the wealth tax, in contrast, argue that Pollock, rather than …

California Land Pamphlets, Volume 7

Land Pamphlets

Volume 7 of the California land pamphlets contains documents relating land ownership and taxation, the legality of the sale of timber lands, catalogues of lands for sale throughout California and various land claim disputes that include the ownership of Yerba Buena Island and the Fremont Decision,

1921 And 1922, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1923 And 1924, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1927 And 1928, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1919 And 1920, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1925 And 1926, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1909 And 1910, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1907 And 1908, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1911 And 1912, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1913 And 1914, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1917 And 1918, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1915 And 1916, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1881 And 1891, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1899 - 1902, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1903 And 1904, California State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1883 And 1884, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1885 And 1886, State Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1887 And 1888, State Board Of Equalization Report

California Board of Equalization Reports

Description: Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1889 And 1890, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1893 And 1894, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1891 And 1892, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1895 And 1896, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1897 And 1898, California Board Of Equalization Report

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

1905 And 1906, California Board Of Equalization Reports

California Board of Equalization Reports

Written report concerning activities of Board of Equalization and statistical tables specific to California agricultural, livestock and viticulture for each county. (To view complete report containing all statistical tables, see URL: https://catalog.hathitrust.org/Record/100187327 or https://catalog.hathitrust.org/Record/007150404.)

Helping Out In The Family Firm: The Legal Treatment Of Unpaid Market Labor, Lisa Philipps

Lisa Philipps

This article investigates the work of individuals who help out informally with a family member's job, often without pay. Examples include the relative who works in the back room of the family business, the executive spouse who hosts corporate functions, the political wife who campaigns with her husband, or the child who does chores on the family farm. The term "unpaid market labor" (UML) is used here to describe the ways that family members collaborate directly in paid activities that are legally and socially attributed to others. The practical legal problems that can arise in relation to UML are illustrated …

The Minerals Resource Rent Tax: The Australian Labor Party And The Continuity Of Change, John Passant

John Passant

Purpose - The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia's Future Tax System Report (the "Henry Tax Review") through to the proposed Resource Super Profits Tax ("RSPT") and then the Minerals Resource Rent Tax ("MRRT"). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers' party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and …

Revenue, U.S. Government, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.

Taxation In Australia Up Until 1914: The Warp And Weft Of Protectionism, Caroline Dick

Faculty of Law, Humanities and the Arts - Papers (Archive)

This article offers an account of the taxing policies in Australia from 1788 up until the beginning of World War I, when the exigencies of the First World War forced the Australian government to reassess its tax policies. During the period from 1788 until 1914, Australia transitioned from being a collection of provincial colonies with their own economic objectives and taxing policies to a Federation with a centrally-directed taxing authority. Whilst this political transition was taking place there was also a transition occurring in government policy concerning the function of taxation in Australia.

Government no longer used taxation just for …