Wisconsin. Department of Taxation: Subject Files, 1900-1952


Summary Information
Title: Wisconsin. Department of Taxation: Subject Files
Inclusive Dates: 1900-1952

Creator:
  • Wisconsin. Department of Taxation
Call Number: Series 1552

Quantity: 4.2 c.f. (11 archives boxes)

Repository:
Archival Locations:
Wisconsin Historical Society (Map)

Abstract:
Classified subject files probably created by the research office of the department as a reference aid during the 1940s. Included are departmental correspondence; minutes of Tax Commission hearings on insurance companies and banks and other internal Commission records; studies of mine assessment, taxation of dividends, and other topics; and files on assessors of incomes and income tax auditors, and other topics. Also included is an extensive file of research memoranda on a variety of tax and state budget issues that were prepared for internal administrative or legislative use.

Language: English

URL to cite for this finding aid: http://digital.library.wisc.edu/1711.dl/wiarchives.uw-whs-ser01552
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Administrative/Restriction Information

Includes former Series 1501.

Contents List
Series 1552
Box   1
File No. 1A: Hearing of telephone companies, 1900
Box   1
File No. 2: Letters in response to Circular 857 relating to taxes paid by banks, 1924
Box   1
File No. 2A: Earnings of Milwaukee banks for 1914 showing taxes paid under present law and taxes to be paid under proposed law, 1914
Banks
Box   1
File No. 2B: Appeal of taxpayers in Platteville, 1919
Box   1
File No. 2C: Assessments and taxation of bank stock, 1913
Box   1
File No. 2D: Hearing of committee of Bankers Association, 1906
Box   1
File No. 2E: Letters in regard to bank taxation, 1912
Box   1
File No. 2F: Trust companies of Wisconsin, statement of L.S. Hanks, Commercial failures, 1909
Box   1
File No. 2G: Minutes of hearing before Tax Commission on subject of taxation of trust companies, 1908
Box   1
File No. 3-3A: Insurance companies, hearings, 1900, 1906-1908
Box   1
File No. 4: Mine valuations - Cahoon Mine, Ernst Mine, Florence Mine, N.W. Iron Corporation, Windsor - Cary Mine, Ottawa Mine, and Montreal Mine, 1921
Box   1
File No. 4A: Mine reports, 1925
Mine valuations
Box   1
File No. 4B: Cahoon, Ottawa, Montreal, Germania, Mennewawa, Mayville, Florence, Ernst, and Hudson Bay, 1922
Box   1
File No. 4C: Iron County (Windsor - Cary, Ottawa, and Montreal), Dodge County (N.W. Iron Corporation), Florence County (Florence, Ernst), Cahoon, Harmony Iron Corporation, 1917
Box   1
File No. 4D: N.W. Iron Corporation, Ernst Mine, Cahoon Mine, and Florence, 1920
Box   1
File No. 4E: Names, location, and operating companies of mines, Lafayette County, undated
Box   1
File No. 4F: Mines valuations - Cahoon, Ernst, Florence, Harmony, Montreal, N.W. Iron Corporation, Ottawa, Windsor - Cary mines, 1919
Box   2
File No. 4G: Valuations - N.W. Iron Corp., Harmony Iron Corp., & Ernst, Florence, Cahoon, Montreal, Ottawa, Cary, and Windsor, 1918
Box   2
File No. 4H: Mines, Grant and Iowa Counties, 1913-1918
Box   2
File No. 4I: Mines, answers to questionnaires, Florence, Ernst, Cahoon, Berkshire, and Plunes, 1923
Box   2
File No. 4J: Correspondence and material relating to taxation of Wisconsin mines, 1914-1915
Box   2
File No. 4K: Mines, assessment, Montreal, Ottawa, Carey, and Windsor, 1913
Box   2
File No. 4L: Correspondence with mine operators relating to mine taxation, 1912-1914
Box   2
File No. 4M: Mines, answers to questionnaires, Steel and Tube Corporation of America, Cahoon Mine, Minnewawa Mine, and Harmony Mine, 1924
Box   2
File No. 4N: Mines, questionnaires, Harmony Iron Corporation (Cahoon Mine, Minnewawa, and Germania), Berkshire, Plumer, Florence, and Ernst, Windsor and Cary, Montreal and Ottawa, and Mayville, 1925
Box   2
File No. 4O: Mine schedules, 1913
Box   2
File No. 5: Material relating to forestry prepared by state forester and statistician of Tax Commission, 1910
Box   2
File No. 5A: Forest lands, assessors, and assessment, 1913
State finance
Box   2
File No. 7: Schedule of departmental receipts, 1903-1909
Box   2
File No. 7A: Work sheets of Mr. Logan, 1911
Box   2
File No. 9: Timber taxation by W.A. Holt, 1921
Box   2
File No. 18: Papers re protest and complaints against William Landraint, assessor of incomes, District 39 by councils of defense of Ashland and Bayfield counties, 1918
Box   2
File No. 18A: Complaints of tax payers as to loyalty of William Landraint, 1914
Box   3
File No. 18B: Correspondence relating to reports of assessors of incomes which are not adopted by county boards, 1923
Box   3
File No. 18C: Assessors of Incomes - Programs and material relating to meetings, 1913-1920, 1923
Box   3
File No. 18D: Assessors of Incomes, undated
Box   3
File No. 18D-1: Eligibility of members of county boards of supervisors of assessment - Dane and Milwaukee counties, 1901-1902
Box   3
File No. 18D-3: Programs of meetings of Assessors of Incomes, 1913
Box   3
File No. 18D-4: Assessors of Incomes - Efficiency studies, 1913-1920
Box   3
File No. 18D-5: Valuation in Brown and Oconto Counties, 1920
Box   3
E.A. Cleasby file of circulars and other materials, 1920
Box   3
Income tax penalties, 1920
Box   3
File No. 18D-6: Assessor of Incomes - Memos to Assessors of Vernon and Monroe Counties, 1921
Box   3
Assessment of real estate - Dunn County, 1921
Box   3
Circular regarding: 1921 tax laws, 1921
Box   3
Instructions to Assessors, 1921
Box   3
Values of livestock fixed by Assessor of Incomes, 1921
Box   3
File No. 18D-7: Values of logs and lumber - Eau Claire and Dunn County, 1921
Box   3
Summary of 1921 Income tax, Shawano County, 1921
Box   3
Tax rate limitations applicable to different municipal units - changes recommended, 1921
Box   3
Form for reporting real estate sales, 1921
Box   3
Special report of public expenditures, 1921
Box   3
File No. 18D-8: Instructions to Assessors - P.H. Knutson, 1921
Box   3
One hundred per cent assessments - J.A. Lonsdorf, 1921
Box   3
File No. 18D-9: Sample for publication: “Mr. Taxpayer, Why are your taxes so high?” - Village of Randolph, 1922
Box   3
Income tax forms - John H. Leenhouts, 1922
Box   3
Form IA, by Assessor of Incomes, 1922
Box   3
Income of individuals, firms and fiduciaries, omitted from assessments, discovered and taxed in 1921, (1922)
Box   3
File No. 18D-10: Circulars to Assessors of Incomes, 1922
Box   3
Valuations of ties, lumber, land, horses, cattle, etc. - Marinette, 1922
Box   3
Instructions to assessors by Frank Gander, 1922
Box   3
Instructions to town assessors, 1922
Box   3
Instructions to assessors in Vernon and Monroe counties by P.H. Knutson, 1922
Box   3
File No. 18D-11: Memoranda to town, village, and city clerks of Ashland, Bayfield, and Iron Counties, 1922
Box   3
Special report to the Board of Supervisors of Dane County on taxes, 1922
Box   4
File No. 18.2: County board resolutions, 1923
Box   4
File No. 18.3: Data re: adoption by county boards of equalized values recommended by Assessors of Incomes, 1921-1922
Box   4
Material relating to exemption of homesteads - Jeffersontown, Jefferson County: Spirit Town, Price County; Friendship Village, Adams County, 1923
Box   4
File No. 33.5: Income tax, Corporations, classification of incomes, 1919-1923
Box   4
File No. 33.5-A: Papers showing percentages of dividends allowable to individual stockholders of different companies, undated
Box   4
File No. 33.5-B: Income tax forms, 1913-1915
Box   4
Suggestions regarding main office assessors, 1913-1915
Box   4
File No. 33.5-C: Income tax, Corporations, percentages allowed stockholders on dividends, 1913
Box   4
Income tax, Corporations, percentage of dividends, 1914
Box   4
File No. 33.5-D: Income tax, Coal operations: Superior, Wisconsin, Milwaukee, Green Bay, Racine, Kenosha, Sturgeon Bay, Kewaunee, Algoma, Ashland, Washburn, Manitowoc, Two Rivers, Sheboygan, Port Washington, undated
Box   4
File No. 33.5-E: Income tax, Salary discrepancies, 1914
Box   4
File No. 33.5-F: Income tax, Automobile depreciation, 1913
Box   4
File No. 33.5-G: Deductions allowable to stockholders on dividends received in, 1914
Box   4
File No. 33.5-H: Income tax, Supervisor of income tax material prepared by K.K. Kennan, circa 1912
Box   4
File No. 33.5-I: Income tax, Instructions and reports, 1917
Box   4
File No. 33.5-J: Statement of personal and income taxes assessed against 20 breweries for 1913, 1914, and 1915 by Henry B. Nelson, , 1918
Box   4
File No. 33.5-K: Income tax, Corporations; percentages of deductions, 1914
Box   4
File No. 33.5-L: Work sheets showing taxable income and taxes, from, 1921
Box   4
File No. 33.5-M: Supplement to Circular 550 showing percentage of dividends allowable to individual stockholders, 1917
Box   4
File No. 33.5-N: Work sheets showing taxable income and taxes for counties in states, undated
Box   5
File No. 33.6: Classification of 1922 income, assessed in 1923, collected in 1924 of individuals, firms and fiduciaries - Letter to Governor, 1924
Box   5
File No. 33.6-A: Report of additional income and taxes resulting from investigations of John H. Moore, auditor, all of which were included on the 1919 tax roll, undated
Box   5
File No. 33.6-B-C: Income tax audits for corporations, field audits, 1923-1924
Box   5
File No. 33.6-D: Income tax - auditor, report of investigations by John H. Moore, 1920
Box   5
File No. 33.6-E: Income tax - auditors, report on field audits of corporations, 1922-1923
Box   5
File No. 33.6-F: Corporations - classification of 1923 assessed in 1924 & collected in 1925, 1923-1925
Box   5
File No. 33.6-G: Lakeside Paper Company, correspondence, undated
Box   5
File No. 33.6-H: Income tax - auditors reports - original sheets and typewritten copy, 1919-1920
Box   5
File No. 33.6-I: Income tax - additional income and taxes in Milwaukee County, 1921
Box   5
File No. 33.6-J: Income tax - additional incomes through audits, 1921
Box   5
File No. 33.6-K: Additional income tax collected after investigation, 1919
Box   5
File No. 33.6-L: Correspondence and work sheets of J.H. Moore in Lakeside Paper Company's stockholders, 1921
Box   6
File No. 37: Tax Commission, Receipts and expenditures, 1920
Box   6
File No. 37A: Salaries of secretary, assistant, accountant, reporter, stenographer and clerk of state departments, 1919
Box   6
File No. 37B: Tax Commission - disbursements, 1913-1914
Box   6
File No. 37C: Tax Commission - budget report - expenditure of tax commission for fiscal years ending , 1915 June 30-1918
Box   6
File No. 37D: Tax Commission - disbursements (July 1 - July 1), 1913-1914
Box   6
File No. 37E: Tax Commission - budget, 1913
Box   6
Analysis, 1913-1914
Box   6
File No. 37F: Tax Commission - disbursements, 1921
Box   6
File No. 37G: Joint engineering expenses, fiscal year ending 1914 June 30
Box   6
File No. 37H: Letters to Francis E. McGovern, Governor of Wisconsin, 1911
Box   6
File No. 37: Budget in regards: reorganization, 1924
Box   6
File No. 37A: Budget Tax Commission - disbursements (July 1 - July 1), 1913-1924
Budget expense accounts, Department of Engineering, railroad and utility division
Box   6
File No. 37B: , 1917
Box   6
File No. S304: , 1927-1933
Box   6
File No. 6A: , 1934-1938
Box   6
File No. 6B: , 1939-1941
File No. S304: Research memoranda
Note: Titles of memoranda filed as S304 are listed at the front of each folder.
Box   6
1927-1933
Box   7
1934-1938
Box   11
1939-1941
Box   8
File No. S305-1: Research memoranda “Old studies,” undated
Box   8
File No. S305-1A: Gain or loss in each county due to the substitution of the income tax for the personal property on moneys, credits and other personal property exempted by the income tax law, 1912
Box   8
File No. S305-1B: Origin and history of the Wisconsin State debt, 1912
Box   8
File No. S305-1C: Report to the Senate on the income tax by the Tax Commissioner, 1919
Box   8
File No. S305-2: Effect of personal exemptions on taxable income, 1925
Box   8
File No. S305-3: Carnation Milk Company, tax burdens, 1927
Box   8
File No. S305-4: Street railways and connecting utilities on local roll, 1925
Box   8
File No. S305-5: Gross-Net taxation of utility earnings, 1925
Box   8
File No. S305-6: Tax delinquency in Oneida County, 1927
Box   8
File No. S305-7: Tax delinquency in 30 Northern counties, 1933
Box   8
File No. S305-8: Collection of delinquent property tax, 1933
Box   8
File No. S305-9: Wisconsin inheritance tax, 1927
Box   8
File No. S305-10: Suggested program of tax research, 1927
Box   8
File No. S305-11: Effect of placing banks under income taxation, 1927
Box   8
File No. S305-12: Steam railways in Wisconsin-tax ratios, 1925-1927
Box   8
File No. S305-13: Discrimination against corporations, 1927
Box   8
File No. S305-14: Need for the real estate equalization card, undate
Box   8
File No. S305-15: Tax research programs, 1927-1928
Box   8
File No. S305-16: Income tax bill estimates, 1929
Box   8
File No. S305-17: Geographical distribution of tax bases, Part I and Part II, circa 1927
Box   9
File No. S305-18: Effect of proposed state aid to high schools, 1928
Box   9
File No. S305-19: Estimates of inheritance tax bills, 1929
Box   9
File No. S305-20: Bank tax report to legislature, 1929
Box   9
File No. S305-21: Interdistrict utilities at average state rates, 1929
Box   9
File No. S305-22: Street railways on local roll, 1927
Box   9
File No. S305-23: Tentative report on the sales tax, 1930
Box   9
File No. S305-24: Common school apportionment, 1929
Box   9
File No. S305-26: Importance of taxes to Wisconsin metal manufacturing corporations, 1929
Box   9
File No. S305-27A: Response to Assembly Resolution 82A, 1931
Box   9
File No. S305-27: Distribution of income tax by school population, 1929
Box   9
File No. S305-28: Tax bill estimates, 1931
Box   9
File No. S305-30: Comparison of bank taxes, 1926 and bank income taxes, , 1928-1930
Box   9
File No. S305-31: Comparative ratios of full value at which stocks of goods of chain stores and independent stores were assessed, 1931
Box   9
File No. S305-32: Real estate in towns, 1928
Box   9
File No. S305-33: Synopsis of tax laws passed by legislature, 1931
Box   9
File No. S305-34: Book investment, taxable income, etc. of corporations, 1931
Box   9
File No. S305-35: Taxation of agriculture in Wisconsin, 1931
Box   9
File No. S305-37: Comparisons by counties of the aids received and taxes paid to the public school fund, circa 1931
Box   9
File No. S305-38: Privilege tax on automobiles, 1931
Box   9
File No. S305-39: State aids distributed to political subdivisions, 1932
Box   9
File No. S305-40: Assessment conditions in northern Wisconsin, circa 1931
Box   9
File No. S305-41: Problems of assessing merchants' stocks, undated
Box   9
File No. S305-42: Wisconsin taxable incomes, losses, etc. relating to MFG and Retail Trade Corporations, 1932
Box   9
File No. S305-43: Farm income, price trends and purchasing power of Wisconsin farmers, 1931
Box   9
File No. S305-44: Comparison Corporation taxable income, 1932
Box   9
File No. S305-45: General property taxes levied on local tax rolls, 1930-1931
Box   9
File No. S305-46-47: State aids distributed, 1931-1932
Box   9
File No. S305-48: Data relating to corporations in Wisconsin, 1930
Box   9
File No. S305-49: General property taxes on local rolls, 1930-1931
Box   9
File No. S305-50: State aids distributed, 1933
Box   9
File No. S305-51: Book investment, taxable income, losses relating to Wisconsin corporations, 1929-1931
Box   10
File No. S305-52: General property taxes, 1931-1932
Box   10
File No. S305-53: General property taxes levied on local tax rolls in Wisconsin, 1932-1933
Box   10
File No. S305-54: Aids distributed by state to its political subdivision by counties, 1934
Box   10
File No. S305-55: Assessment conditions in Wisconsin cities, 1931
Box   10
File No. S305-57: Aids distributed by state to political subdivisions by counties, 1935
Box   10
File No. S305-58: Unemployment compensation records for municipalities, 1936
Box   10
File No. S305-59: Aids distributed by state to political subdivisions by counties, 1936
Box   10
File No. S305-60: Analysis of sales data for towns for agricultural, marsh cutover and waste and timber lands, 1935
Box   10
File No. S305-61: Exempt acres in Wisconsin, circa 1937
Box   10
File No. S305-62: Aids distributed by state to its political subdivisions by counties, 1937
Box   10
File No. S305-63: State assessment, 1929, 1935, 1939
Box   10
File No. S305-64: Ranking of supervisory property districts in Wisconsin on eight bases, circa 1937
Box   10
File No. S305-65: Graphic analysis of tax assessment and equalization problems, circa 1938
Box   10
File No. S305-66: Urban assessors (how assessors get jobs), undated
Box   10
File No. S305-67: Age of town assessors, undated
Box   10
File No. S305-68: Income tax deduction of married men and dependents, circa 1939
Box   10
File No. S305-69: Effect of a property tax off-set under an income tax, circa 1933
Box   10
File No. S305-70: State tax collections, 1941
Box   10
File No. S305-73: Bill 367A and 227A (redistribution of school aids), 1945
Unnumbered files
Box   10
Forest Crop Law, Withdrawal of privately owned land, 1938
Box   10
Dog license tax, 1940
Box   10
Assessment ratio on land contract transfers, 1940
Box   10
Redistribution of utility taxes, 1947, 1952
Box   10
Estimated effect of taxing public utility property at local rates, 1944, 1949
Box   10
Biennial report work papers, 1948