STATE TAXATION OF INTERSTATE COMMERCE

-11. S. Congress. Senate.

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

43695

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1959

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

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

tion of Manufacturers__

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

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

Cox, Fred L., conferee, Revenue Department, State of Georgia__

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

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

Commerce..

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

Association, Livingston, Ala_

222

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

Tennessee..

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..

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

and president, Movers' & Warehousemen's Association of America___

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

York...

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

ciation

Halfpenny, Harold T., counsel, National Association of Wholesalers, and

the Automotive Service Industry Association__- -

Hunt, Jarvis, general counsel, Associated Industries of Massachusetts.

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

Manufacturers Institute, and chairman, Legislative Committee, Na-

tional Fisheries Institute, Inc. -

92

255

125

262

61

123

48

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

Kelly, George A., II, president, Farm Equipment Institute___

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

King, Joseph T., Associated Equipment Distributors___

Korzenik, Sidney S., counsel, Apparel Industry-..

30

142

103

259

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...

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

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

turers Association___

202

130

140

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

175

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

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

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

men's Association___

181

147

149

Neuberger, Hon. Richard L., U.S. Senator from the State of Oregon_-

Newman, George F., the Iowa Manufacturers Association....

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

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

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

Association_

111

250

253

75

117

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