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Recent Developments in Taxation in Ohio

Oliver C. Lockhart
The Quarterly Journal of Economics
Vol. 29, No. 3 (May, 1915), pp. 480-521
Published by: Oxford University Press
DOI: 10.2307/1885463
Stable URL: http://www.jstor.org/stable/1885463
Page Count: 42
Subjects: Business Economics
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Abstract

1. Developments of 1910. Commission of 1908, 481.--Partial adoption of its recommendations, 482.--II. Tax rate limitation, 488.--Origin, 488.--Provisions, 489.--Influence on expenditures, 492.--Influence on return of property, especially intangible, 494.--Future of the policy, 501.--III. Centralized assessment. Tax commission's proposals, 503.--The Warnes law; appointive assessors, 508.--Effect on property valuations, 511.--Further effects, 514.--IV. Conclusion, 516.--Method of selecting assessors, 517.--Amendment of the constitution, 518.--Administrative methods; taxation at source, 519.

Notes and References

This item contains 64 references.

[Footnotes]
  • 1
    This reference contains 2 citations:
    • 44 Ohio Laws, 85
    • amended by 45 Ohio Laws, 60.
  • 2
    Article XII, Section 2, Constitution of Ohio.
  • 3
    50 Ohio Laws, 135.
  • 4
    56 Ohio Laws, 175-218.
  • 5
    75 Ohio Laws, 436-507.
  • 1
    This reference contains 2 citations:
    • E. L. Bogart, Financial History of Ohio (vol. i of the University of Illinois Studies in the Social Sciences), pp. 323-329, 336-345.
    • Professor Bogart in the Ameri- can Economic Review, vol. i, pp. 505-518.
  • 2
    Report of the Tax Commission of Ohio, 1908, pp. 34-45.
  • 3
    100 Ohio Laws, 81.
  • 4
    101 Ohio Laws, 7.
  • 1
    Report of the Tax Commission of Ohio, 1911, p. 25.
  • 2
    103 Ohio Laws, 786.
  • 3
    101 Ohio Laws, 399.
  • 4
    102 Ohio Laws, 224.
  • 1
    Section 5366, General Code of 1910.
  • 2
    103 Ohio Laws, 786.
  • 3
    100 Ohio Laws, 81, amended by 101 Ohio Laws, 7.
  • 4
    103 Ohio Laws, 786, Sections 22 and 23.
  • 1
    Report, 1911, pp. 38-40.
  • 2
    This reference contains 2 citations:
    • E. L. Bogart, Financial History of Ohio, pp. 253, 254
    • American Economic Review, vol. i, p. 515,
  • 4
    This reference contains 2 citations:
    • T. S. Adams, in First National Conference on State and Local Taxation (1907), pp. 515- 527
    • C. J. Bullock, in Quarterly Journal of Economics, vol. xxiv, pp. 437-458 (May, 1910).
  • 1
    This reference contains 4 citations:
    • Chairman Dittey entitled: " Taxation; Proposed Con- stitutional Changes " (Pamphlet, Columbus, 1912)
    • " Uniform Rule and Tax Limit Legislation in Ohio " (Sixth National Conference on State and Local Taxation, 1912, pp. 215-233)
    • the Annual Report of the Tax Commission of Ohio, 1911, especially pp. 32-38.
    • American Economic Review, vol. ii, p. 729 (September, 1912).
  • 1
    Report of the Secretary of State, 1912, p. 657.
  • 3
    Report of Secretary of State, 1913, pp. 302, 303.
  • 1
    Ohio Journal of Commerce for August 15, 1914.
  • 2
    Financial Statistics of Cities, 1911, p. 17
  • 1
    T. C. Townsend, " Taxation Work in West Virginia," State and Local Taxa- tion, vol. iv, pp. 165-178 (1910).
  • 2
    This reference contains 2 citations:
    • 101 Ohio Laws, 430.
    • Bogart, American Economic Review, vol. i, pp. 515-516.
  • 1
    Governor's Message, Ohio Executive Documents, Pt. I, 1910, pp. 70-71.
  • 1
    This reference contains 3 citations:
    • Mr. A. J. Nock in Collier's, June 15, 1912
    • Professor Bogart, American Economic Review, vol. ii, pp. 973, 974.
    • J. F. Orr, Ohio Teacher, vol. xxxiii, pp. 354-359 (March, 1913).
  • 2
    103 Ohio Laws, 552.
  • 1
    Roose v. State, 87 Ohio State, 513. Reported without opinion.
  • 2
    Governor's Message, January 29, 1913.
  • 3
    103 Ohio Laws, 57. For the road tax in excess of this limitation, see below, p. 502.
  • 5
    F. W. Coker, " Administration of Local Taxation in Ohio," Annals Amer. Acad., May, 1913.
  • 2
    102 Ohio Laws, 266, Section 2.
  • 2
    Report of the Tax Com- mission, 1911, Appendix.
  • 1
    Ohio reported in 1914
  • 1
    General Code of Ohio, Sections 5404, 5411, 5412, 9357 and 9675.
  • 2
    Report of the Commissioner of Internal Revenue, 1912, pp. 81-84
  • 2
    This reference contains 2 citations:
    • Report of Auditor of State, 1911, p. 593
    • Census, 1910, vol. vii, p. 307
  • 1
    Governor's Message, July 20, 1914.
  • 2
    103 Ohio Laws, 155, amended by 102 Ohio Laws, 862.
  • 3
    103 Ohio Laws, 141, amended by 103 Ohio Laws, 760.
  • 5
    Statement by Auditor of State to press, April 29, 1914.
  • 2
    " home rule " amendment adopted November, 1914
  • 3
    104 Ohio Laws, 192.
  • 5
    Recommendations of the Tax Commission of Ohio. Columbus, February 20, 1913. -P. 123.
  • 1
    15 Wallace, 300
  • 2
    This reference contains 2 citations:
    • Savings and Loan Society v. Multnomah County, 169 U. S. 421.
    • Goodnow, " Congressional Regulation of State Taxation," Politi- cal Science Quarterly, vol. xxviii, pp. 405, esp. 412, 413 (September, 1913).
  • 1
    This reference contains 3 citations:
    • New Orleans v. Stempel, 175 U. S. 309
    • Bristol v. Washington County, 177 U. S. 133
    • Metropolitan Life Insurance Company v. New Orleans, 205 U. S. 395.
  • 3
    This reference contains 2 citations:
    • Honorary Tax Commission, 1908, p. 13
    • Re- port of the Tax Commission, 1911, p. 5
  • 2
    This reference contains 2 citations:
    • Carver, " The Tax Inquisitor System in Ohio," Economic Studies, vol. iii, pp. 167-212 (1898)
    • Bogart, Financial History of Ohio, pp. 219, 239-242
  • 3
    Recommendations, pp. 57, 58
  • 1
    This reference contains 2 citations:
    • H. B. 395, by Mr. Edwards
    • Report, pp. 45, 46, 71-77
  • 2
    103 Ohio Laws, 786.
  • 4
    This reference contains 3 citations:
    • Section 8 of the Civil Service Act, 103 Ohio Laws, 698.
    • the attorney-general in Opinion No. 899, dated April 29, 1914.
    • Opinion No. 661, December 27, 1913.
  • 2
    101 Ohio Laws, 399, Section 81.
  • 3
    Brindley, State and Local Taxation, vol. vi, pp. 407-418.
  • 1
    Report of the Tax Commission, 1911, p. 6
  • 1
    This reference contains 2 citations:
    • 103 Ohio Laws, 786, Section 52.
    • 102 Ohio Laws, 224. Sec- tion 162.
  • 2
    American Economic Review, December, 1914, pp. 965, 966.
  • 1
    constitutional convention of 1912
  • 1
    The Repuplican majority in the legislature now in session (April, 1915)
  • 2
    This reference contains 3 citations:
    • Bullock, "The Taxation of Intangible Property," State and Local Taxation, vol. ii, pp. 127-137, 164, 165
    • Taussig, Principles of Economics, vol. ii, pp. 539-541
    • Seligman, Essays in Taxation, 1st ed., pp. 110-114.