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STATE TAXATION OF INTERSTATE COMMERCE

4.5. Congresso Senato

HEARINGS

BEFORE THE

COMMITTEE ON FINANCE.

UNITED STATES SENATE

EIGHTY-SIXTH CONGRESS

FIRST SESSION

ON

S.J. Res. 113
TO BRING ABOUT GREATER UNIFORMITY IN STATE
TAXATION OF BUSINESS INCOME DERIVED FROM INTER-
STATE COMMERCE; TO ESTABLISH A COMMISSION ON
TAXATION OF INTERSTATE COMMERCE; AND FOR OTHER

PURPOSES

S. 2213
A BILL TO LIMIT THE POWER OF THE STATES TO IMPOSE
INCOME TAXES ON INCOME DERIVED EXCLUSIVELY FROM

THE CONDUCT OF INTERSTATE COMMERCE

S. 2281
A BILL TO PRESCRIBE LIMITATIONS ON THE POWER OF
THE STATES TO IMPOSE INCOME TAXES ON BUSINESS

ENTITIES ENGAGED IN INTERSTATE COMMERCE

JULY 21 AND 22, 1959

Printed for the use of the Committee on Finance

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON : 1959

43695

COMMITTEE ON FINANCE

HARRY FLOOD BYRD, Virginia, Chairman ROBERT S. KERR, Oklahoma

JOHN J. WILLIAMS, Delaware J. ALLEN FREAR, JR., Delaware

FRANK CARLSON, Kansas RUSSELL B. LONG, Louisiana

WALLACE F. BENNETT, Utah GEORGE A. SMATHERS, Florida

JOAN MARSHALL BUTLER, Maryland CLINTON P. ANDERSON, New Mexico NORRIS COTTON, New Hampshire PAUL H. DOUGLAS, Illinois

CARL T. CURTIS, Nebraska
ALBERT GORE, Tennessee
HERMAN E. TALMADGE, Georgia
EUGENE J. MCCARTHY, Minnesota
VANCE HARTKE, Indiana

ELIZABETH B. SPRINGER, Chief Clerk

II

Text of—

Senate Joint Resolution 113.

S. 2213_.

S. 2281.

wcomer

STATEMENTS

Bixler, Roland M., the National Association of Manufacturers; accom-

panied by Alan M. Nedry, assistant general counsel, National Associa-

tion of Manufacturers.

40

Bush, Hon. Prescott, U.S. Senator from the State of Connecticut-

22

Campbell, Rolla D., Tax Committee, National Coal Association.

78

Cox, Fred L., conferee, Revenue Department, State of Georgia -

206

Dane, John, Jr., U.S. Chamber of Commerce; accompanied by J. Kirk

Eads, manager, taxation and finance department, U.S. Chamber of

Commerce..

--- 70, 192

Darrah, Robert F., executive vice president, Southern Wholesale Lumber

Association, Livingston, Ala-

7

Dickinson, John McGarock, commissioner of revenue of the State of

Tennessee

222

Dunckel, Mrs. Pauline, executive secretary, Institute of Appliance Manu-

facturers.

86

Dunkelberger, H. E., Jr., National Canners Association.

185
Frase, Robert W., associate managing director and economist, American
Book Publishers Council..

92
Geipe, John W., member, advisory board, Movers Conference of America,

and president, Movers' & Warehousemen's Association of America. 255

Giblin, Harold R., the National Shoe Manufacturers Association, New

York...

125

Gosnell, John A., general counsel, National Small Businessmen's Asso-
ciation..

262
Halfpenny, Harold T., counsel, National Association of Wholesalers, and
the Automotive Service Industry Association --

61

Hunt, Jarvis, general counsel, Associated Industries of Massachusetts- 123

Johnson, Benjamin O., chairman, Tax Committee, American Cotton

Manufacturers Institute, and chairman, Legislative Committee, Na-

tional Fisheries Institute, Inc.-

48

Keating, Hon. Kenneth B., U.S. Senator from the State of New York.. 30

Kelly, George A., II, president, Farm Equipment Institute -

142

Kile, Elton, president, National Associated Businessmen, Inc.

103

King, Joseph T., Associated Equipment Distributors.-

259

Korzenik, Sidney S., counsel, Apparel Industry-

103

Kowalski, Hon. Frank, a Representative in Congress from the State Con-

necticut.

111

Kuehn, Philip G., American Warehousemen's Association; accompanied by

Charles Butler, counsel for Lawrence Warehouse Co., Chicago, Ill.. 202

Mantler, Marshall J., the Bureau of Salesmen's National Association. 130

Marshall, John, executive vice president, Beverage Machinery Manufac-

turers Association....

140

Martin, Lawrence S., secretary-manager, National Association of Frozen

Food Packers.

175

Mickey, Paul F., National Association of Motor Bus Operators..

181

Moffett, 0. N., president, American Lender Institute, Chicago, Ill..

147

Mowry, Don E., executive secretary, National Wholesale Furniture Sales-

men's Association..

149

Neuberger, Hon. Richard L., U.S. Senator from the State of Oregon.. 111

Newman, George F., the Iowa Manufacturers Association.

250

North, Robert H., International Association of Ice Cream Manufacturers. 253

Prouty, Hon. Winston L., U.S. Senator from the State of Vermont -

75

Ring, Daniel S., general counsel, National Paint, Varnish & Lacquer

Association

117

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