SECTION 1203 (b) (6), REVENUE ACT OF 1926 Printed for the Examination and Use of the Members of the Committee NOTE. This report has been ordered printed for purposes of informa- UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON: 1938 LETTER OF TRANSMITTAL CONGRESS OF THE UNITED STATES, JOINT COMMITTEE ON INTERNAL REVENUE TAXATION, Washington, June 21, 1938. To Members of the Joint Committee on Internal Revenue Taxation: There is transmitted herewith a report of the Provisions of the State constitutions relating to Taxation, prepared by the staff of the committee. This report contains the powers conferred, as well as the limitations. or restrictions placed, upon the various taxing authorities of each State with respect to the imposition of taxes, as they are found in the respective State constitutions. It is believed this report will be of interest to members of the committee and give easy access to information which is frequently of value. Very truly yours, PAT HARRISON, Chairman, Joint Committee on Internal Revenue Taxation. III LETTER OF SUBMITTAL CONGRESS OF THE UNITED STATES, JOINT COMMITTEE ON INTERNAL REVENUE TAXATION, Hon. PAT HARRISON, Chairman, Joint Committee on Internal Revenue Taxation, MY DEAR MR. CHAIRMAN: Submitted herewith is a compilation or report of the constitutional provisions of the several States as of June 30, 1937, directly relating to, or which affect, taxation therein. These provisions will show the powers conferred, as well as the limitations or restrictions placed, upon the various taxing authorities with respect to imposition of taxes for State and local purposes. The report is alphabetically arranged by States, and the taxing provisions for each State are grouped under five major divisions or sections, with appropriate subsections: A. Provisions having a general application. B. Provisions specifically applicable to State taxes. C. Provisions specifically applicable to county taxes. D. Provisions specifically applicable to municipal taxes. E. Provisions specifically applicable to political subdivisions and other taxing authorities. The subsections under B, C, D, and E will show the several types of taxes specifically authorized to be imposed, as well as those prohibited or limited, by the States and political subdivisions, and will follow the same general order for each State. In the foreword hereto will be found a collective discussion of some particular subjects of taxation which are common to a number of the States. This plan is adopted both for convenience and to avoid undue extension of the report. The subjects referred to are found in the table of contents. Since the enactment of the Federal Social Security Act in 1935, a number of the States have deemed it necessary to amend their constitutions so as to be able to enact legislation to bring themselves within some of the benefit provisions of this act. These amendments will be found in an appendix to this report. Acknowledgment is made to Mrs. Evelyne Turner of the staff of the committee for her valuable assistance in the preparation of this report. Respectfully submitted. Approved. L. H. PARKER, Chief of Staff. |