TABLE OF CONTENTS


Overview of the Collection

Historical Note

Scope and Content

Restrictions

Index Terms

Related Material

Container List

Records 1932-1935

Report 1934

RG 047, Special Tax Commission

Inventory of Records

Finding aid prepared by Connecticut State Library staff.

Copyright © 2007 by the Connecticut State Library



Overview of the Collection

Repository: Connecticut State Library
Creator: Connecticut. Special Tax Commission
Title: Special Tax Commission records
Dates: 1932-1935
Quantity: 10.5 cubic feet
Abstract: By Special Act 474, approved June 9, 1933, the General Assembly formed the “Temporary Commission to Study the Tax Laws of the State and to Make Recommendations concerning their Revision,” which quickly took the name, “Special Tax Commission.”
Identification: RG047
Accession: Multiple
Language: The records are in English.

Historical Note

By Special Act 474, approved June 9, 1933, the General Assembly formed the “Temporary Commission to Study the Tax Laws of the State and to Make Recommendations concerning their Revision,” which quickly took the name, “Special Tax Commission.” It consisted of seven appointed members headed by Professor Fred R. Fairchild, and a small research staff directed by Benjamin P. Whitaker. The Commission held six public hearings and obtained assistance from private citizens and state government officials. It submitted a report to Governor Wilbur Cross on November 9, 1934. The first was a 94 - page summary followed by a full report of 642 pages.

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Scope and Content

Includes minutes, correspondence, administrative papers, papers on fiscal year change study, publicity material and a general file.

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Restrictions

Restrictions on Access

These records are stored at an off-site facility and therefore may not be available on a same-day basis.

See the Rules and Procedures for Researchers Using Archival Records and Secured Collections policy.

Restrictions on Use

See the Reproduction and Publications of State Library Collections policy.

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Related Material

RG 045, State Revenue Task Force, 1969 - 1971

RG 077, Bipartisan Commission on State Tax Revenue and Related Fiscal Policy, 1982-1983

RG 086, Governor's Commission on Tax Reform, 1972

RG 087, Connecticut Tax Study Commission, 1966 - 1967

Connecticut. Special Tax Commission. Summary of the report of the Connecticut temporary commission to study the tax laws of the state & to make recommendations concerning their revision. Hartford, 1934. [CSL call number T19sp/rs].

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Index Terms

Organizations:

Connecticut. Special Tax Commission

Persons:

Fairchild, Fred R.
Whitaker, Benjamin P.

Subjects:

Connecticut. Special Tax Commission -- Records and correspondence
Taxation -- Connecticut

Document Types:

Clippings
Correspondence
Memorandums
Minutes
Notes
Payroll records
Press releases
Purchase orders
Requisitions
Vouchers

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Container List

Records, 1932-1935
Box
1. Minutes of meetings, 1933 June 23-1935 February 19, Accession: T002709 1
At the beginning is a subject index to the minutes up to June 26, 1934.
2. Correspondence of the Research Director and the staff, 1933-1935
With Commission members 2
Arranged alphabetically by name.
With others 3
Arranged alphabetically by name.
3. Correspondence of the Chairman, 1933-1935 3-4
A substantial part consists of correspondence with the Research Director. The first folder contains lists of memoranda prepared by research staff and agenda of meetings.
Unarranged.
4. Administrative papers, 1933-1935 5
Status of appropriation reports, statements of expenditures, requisitions on stores, payrolls, expense vouchers, purchase orders and related documents and correspondence.
5. Papers on fiscal year change study, 1932-1933
Following the suggestion, as a relief measure that all towns have the same fiscal year beginning 1 July, a study was made by Judge S. Russell Mink to determine the effects on tax collection, payment of interest, etc. The papers of the study, evidently carried on from the Office of the Tax Commissioner, were apparently turned over to the Special Tax Commission.
Arranged in two groups, each alphetical by town, preceded by general material and followed by pages from printed statutes concerning town fiscal affiars (marked "Outs").
General 6
Ansonia-Hartford
Meriden-Putnam 7
Rockville-Willimantic 8
Andover-Portland 9
Preston-Woodstock 10
"Outs"
6. Publicity materual, 1933-1935 11
Press releases, clippings and related material.
7. General file, 1933-1935
This appears to be a consolidation of several working files, containing research memoranda, collected reference material, working papers, drafts, notes and correspondence.
General 12
With agenda, calendar of hearings, etc.
"Memoranda"
Incomplete set.
Government revenues and expenditures 13
Municipal finances 14
Taxes on:
Amusements 15
Banks
Billboards
Business
Highways 16
Incomes
Inheritance and estates
Insurance
Intangible personal property 17
Interest and dividends
Liquor
Miscellaneous taxes
Motor vehicles
Personal tax
Property taxes 18
Public utilities 19
Real estate
Sales
Transportation and communications
Miscellaneous 20
Report, 1934, Accession: 1999-115
Box
Connecticut. Special Tax Commission. Report of the Connecticut temporary commission to study the tax laws of the state & to make recommendations concerning their revision as provided by Special Act no. 474 of 1933 & submitted to the Governor of Connecticut, November 9, 1934. Hartford, 1934. 2 volumes. 1