Philip H. Cornick papers, 1922-1971.
Collection Number: 3287
Division of Rare and Manuscript Collections
Cornell University Library
DESCRIPTIVE SUMMARY
Title:
Philip H. Cornick papers, 1922-1971.
Repository:
Division of Rare and Manuscript Collections
Collection Number:
3287
Abstract:
Correspondence, pamphlets, charts, speeches, reports, published and unpublished manuscripts,
and other printed material relating to Philip Cornick's research and writings in the
fields of land economics, taxation, land use, urban planning, and public works planning.
Materials cover many areas across the country, including Tennessee, Ohio, Maine, Massachusetts,
New York City and Newark, New Jersey. Also includes materials concerning Henry George's
"single tax," forest taxation, the Regional Plan Association, the International Fraternity
of Lambda Alpha, and land assessment.
Creator:
Cornick, Philip H. (Philip Henry), 1883-1971.
Quanitities:
31 cubic feet.
Language:
Collection material in English
Philip Cornick received his bachelors degree from the University of Tennessee in 1903,
later becoming head of the land department of the Bank of Sonora, Mexico. During World
War I he served as an officer in the Army Corps of Engineers. After the war, he joined
the faculty of Columbia University as a research specialist on the staff of the Institute
of Public Administration. He remained with the institute when it became an independent
research institution and served as a senior researcher until his retirement in 1947.
Frequently on loan from the institute to the Federal Housing Authority and the Tennessee
Valley Authority, he conducted a TVA study in the 1930s that led to many reforms in
its administrative practices. Cornick also helped a number of states reform real estate
taxes and develop land value taxation codes. He was an opponent of Richard T. Ely's
land speculation theories; he led the Henry George movement for land value taxation
and free trade. Member, International Fraternity of Lambda Alpha, New York Chapter.
Correspondence, pamphlets, charts, speeches, reports, published and unpublished manuscripts,
and other printed material relating to Philip Cornick's research and writings in the
fields of land economics, taxation, land use, urban planning, and public works planning.
Materials cover many areas across the country, including Tennessee, Ohio, Maine, Massachusetts,
New York City and Newark, New Jersey. Also includes materials concerning Henry George's
"single tax," forest taxation, the Regional Plan Association, the International Fraternity
of Lambda Alpha, and land assessment.
INFORMATION FOR USERS
Philip H. Cornick Papers, #3287. Division of Rare and Manuscript Collections, Cornell
University Library.
Names:
Ely, Richard T. (Richard Theodore), 1854-1943.
George, Henry.
Regional Plan Association
Lambda Alpha International. New York Chapter
Tennessee Valley Authority
Places:
Massachusetts.
Maine.
New York (N.Y.)
Newark (N.J.)
Ohio.
Tennessee.
Subjects:
Land economics.
Economists.
Taxation.
Urban renewal.
Real property -- Valuation.
Real property tax.
Public works.
Land use -- Effect of taxation on.
Land use -- Economic aspects.
Land use.
City planning.
Form and Genre Terms:
Speeches.
Charts.
CONTAINER LIST
Container
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Description
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Date
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Box listing
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Box 1 |
Files, 1921-1925 and
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1921-1925, 1935-1944 | |
Scope and Contents
Include file folders of handwritten charts, lists, correspondence, reports, pamphlets
and statistical data graphs on such subjects as "Foreclosed Properties in Boston and
Lowell, Mass."; "Analysis of Tangible Personal Estate Taxable in 1940," "Tax Rates"; "Manufacturing Wage Earners"; and "Liscenses and Misc. Revenues."
There are also four large folders of "Working Papers," field notes, preliminary reports,
statistics and correspondence on topics such as "Forest Taxation," "New Orleans Survey
- Debt and Misc. Revenue Assessments," and "Charleston Survey, Assessed Values, Misc.
Revenues, Bonded Debt and Deficit Funding."
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Box 2 |
Single Tax,
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1991-1967 | |
Scope and Contents
Pamphlets, books, and printed material on Henry George and the single tax are included
in this box. There is also printed material on related topics such as land and land
values, economic and social systems, housing and a book on Joseph Fels, some of which
are published by the Robert Schalkenbah Foundation with which Mr. Cornick was connected.
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Box 3 |
Publications and Consultations,
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1923-1948 | |
Scope and Contents
The consulting work done by Philip Cornick for the states of New York, New Jersey,
Maine and Massachusettes, resulted in the published books and reports found in this
box. Two reports for the state of New York, "Report of the New York State Commission
for the Revision of Tax Laws" and a "Review of Local Gov't, 1945-1955"; one for New Jersey, "Report on a Survey of the Organization and Administration
on the Gov't of New Jersey" and a report, "State Administrative Consolidation in Maine,"
plus material on land value and debt round out this box.
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Box 4 |
Research,
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1921-1958 | |
Scope and Contents
Include books, pamphlets, reports and other literature useful as background material
on such subjects as land tenancy, taxation, planning, transportation studies, housing,
debt and workers
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Box 5 |
Files,
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1930-1961 | |
Scope and Contents
Loose papers in random order occupy much of this box. Some of this relates to the
topic of assessments and there are memos from the Special Commission on Real Estate
Taxation on which Cornick sevred, plus printed and handwritten Manuscripts and speeches,
mostly by Philip Cornick. Of interest would be a personal correspondence with Charles
J. Finger, author and officer of the Ohio River and Columbus Railroad Co., 1901-1909. Several file folders also occupy this box, including such titles as, "On His Majesty's
Service," "Illinois (Farms)," a paper by Alan C. Finsel and "Baltimore Policy Survey,
1937." A box contained herein includes local government financial data and is titled "Towns
outside Metropolitan District 1943
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Box 6 |
Files,
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1949-1966 | |
Scope and Contents
This box includes letters, handwritten charts, file folders, memorandum and other
printed material. The correspondence was primarily letters from Lawrence Purdy. The
file folders include the subjects "My Unfinished Manuscripts on Land Values and How
to Measure Them" and "Bowmar, Heydecker Comments on Mason Gaffney's Proposal to Lincoln
Foundation for Study of Land Values." Also copies of The Henry George News from 1946-1966 are included as well as material on taxation, population, and real estate
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Box 7 |
Files,
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1930-1961 | |
Scope and Contents
File folders entitled "Misc. Manuscripts on Theory and Appraisal of Land Values,"
which includes correspondence with Frederick M. Babcock, Real Estate Consultant and
Mitchell S. Lurio, President of the Henry George School; a "Report on Hospital Operations
in Trenton, N.J.," "Lecture notes - Columbia University, 1919," the "Pittsburgh Graded Tax Plan" and the "Westchester Co. Survey" are indicators
of the files, dated in the 1930's found in this box
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Box 8 |
Files,
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1923-1949 | |
Scope and Contents
File folders, large folders, printed material, maps and handwritten charts and lectures
are included. The file folders deal with such subjects as "Population Trends - In
General [?] in Cities and Towns of Mass., In Holyoke - Gillim Study" (1910-1944) and "Dun and Bradstreet - Tax Delinqency orginal publication, analysis, supplementary
data by Hinckley and others" (1930-1943). The large folders include "Bottomly and Cavanagh" (taxation and revenue system
in Boston) and "Letter of Transmittal, Copies of Bills" (1938) among other subjects. Among the printed material are land committee reports, handwritten
maps and charts, handwritten lectures of 1923-1929 and materials dealing with tax collection and real estate. The box also includes
city maps of Manhattan, Brooklyn, the Bronx, Queens, Yonkers and Richmond
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Box 9 |
PHC - Files, R.I. etc.,
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1891-1945 | |
Scope and Contents
File folders here include charts, figures, working papers and correspondence on town
surveys done on the state of Rhode Island in the 1943-1945 period and titled "Distribution of Taxable Property by Classes throughout the State,
1945," and "Analysis of Revenue Expenditures in Rhode Island by Population Groups...1943." Also included in the list of file folders are ones on "Employees and Payrolls of
Local Government," "Assessed Valuation in Boston by Wards" and some reports on assessment.
Page proofs for a study, "Subdivision in N.Y. State Metroploitan Areas" and a gallery
proof for a publication, "Rural Land Classifications" are also listed herein
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Box 10 |
Research and Forest Taxation,
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1915-1932 | |
Scope and Contents
This box consists primarily of pamphlets. The subjects include "Forest Taxation Inquiry"
(1928-1932), "State Forestry Laws" (1915-1921), "Reforestation" (1923), forest conservation and taxation, Dept. of Conservation reports (1919-1921) and a Committee on Tax Investigation Report (1921-1923). Also included is a book, (1921).
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Box 11 |
Files,
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1910-1956 | |
Scope and Contents
This box includes 13 file folders covering subjects such as "Building Material" and
"Population Material" (handwritten charts), "Real Estate Taxation and Collection"
(1941-1944), "Tax Appeal Decision - Decreases in Valuating by County Assessors, Also Decrease
in AV's over $100,000 and some under $100,000," and "Per Capita Costs of Social Government
by Functions, Studies by Costello and Fox on Boston, By Hinckley on Haverhill" among
others, mainly on taxation. Large folders in the box dealt with subjects including
"Philadelphia Gross Income Tax Data," "New York - Debt Laws," "Brief in School Board
Case" (1945) and property tax on Tennessee. Handwritten charts deal with distribution of wage
earners in Mass. (1909-1940) and "Trends in Assessed Values in Cities and Towns of Rhode Island." Maps include
those of Los Angeles, Rochester, Seattle, St. Louis, Chicage, and Sullivan County
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Box 12 |
Writing and Correspondence,
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1929-1945 | |
Scope and Contents
Include writings of Philip Cornick in varying states of preparation; four books, one
entitled Premature Subdivision and Its Consequences,. 1938; a Manuscript "Report for the Board of Education, City of Yonkers," other misc. on
taxation, rent and land prices, notes for a speech and "Selected Items from Lecture
Notes... used at MIT May 13, 1943," some correspondence and an incompleted paper on Land Value, taxation, boxed
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Box 13 |
Research,
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1916-1938 | |
Scope and Contents
This box includes material on local government, studies on electricity, housing, land
appraisals and ordinances, assessment methods and public finance. Tax bulletins, Farm
Economics Bulletins and income tax laws are also included. Copies of Reedy's Mirror from 1920-1925, a 1938 "Mapping Program for New York State" and "Instruction to Assessors" from 1916, 1919, and 1921 are also in this box
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Box 14 |
Research,
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1922-1947 | |
Scope and Contents
Primarily included are pamphlets on labor, housing, city planning, natural resources,
real estate and land valuation, taxation and state and city information. Among these
are the "Survey of Low-Rent Housing Needs" of Providence, R.I. (1941), several Dept. of Labor annual reports (1935, 1943, 1944), several Natural Resources studies, metropolitan sewer reports and "Manual of Public
Works Records and Administrative Practice." Also included were "City Plans of White
Plains" (1928), Real Estate Magazine (1922), Industrial Canada (1927), "Distribution of State Collection Taxes Shared with Cities and Towns" of Mass.
(1944), "Tax Delinquency in Illinois with Particular Reference to Cook County" (1939), the Tax Institute's Publication Tax Policy (1939, 1944), and the National Muncipal Review(1936, 1944). Among articles of city and state information were a complete market analysis of
Dallas and the great Southwest, "New York State Conference of Mayor's" report (1939), Municipal Practice in European Cities, "The Illinois Revenue System" (1981-1936), "Your State" and the Almanac of Rhode Island, four copies of Government Research Bulletin (1942), The American Political Science Review (1942), and the "President's Committee on Administrative Management" (1937)
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Box 15 |
Phi Lambda Alpha, Regional Plan Assoc., Book Reviews,
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1931-1962 | |
Scope and Contents
Informational bulletins and other printed matter concerning the Regional Plan Assoc.,
Directory and Blank binder containing roster, history, By-laws and constitution of
Lambda Alpha Fraternity and such books as Muelder and Delo: are found in this box
Informational bulletins and other printed matter concerning the Regional Plan, Assoc.,
Directory and Black binder containing roster, history, By-Laws and constitution of
Lambda Alpha Fraternity and such books as Muelder and Delo: Years of This Land, Renne: Land Economy and Ely and Wehrwein: Land Economics are found in this box
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Box 16 |
Additional,
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1915-1925 | |
Scope and Contents
Includes folders of statistical material, field sheets, office cards and printed forms,
tax lists, magazine articles, all concerning property assessment in such places as
Buffalo and Yonkers, N.Y., Chicago, and such Texas cities as Dallas, Houston, Fort
Worth and San Antonio and special assessments for Charlestown, S.C., and Watertown,
N.Y.
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Box 17 |
Additional,
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1934-1948 | |
Scope and Contents
Loose newsletters and memos from governmental bureaus and commissions on Taxation,
land use and assessments; studies, his and others on property tax in Mass., "Report
on Property Tax"; material on Tennessee, pamphlets, tourist brouchers and working
papers for the Tax Revision Commission, State of Tennessee, 1948 and some correspondence
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Box 18 |
Additional,
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1952-1965 | |
Scope and Contents
Printed material is found in this box, falling into two main categories. The pamphlet
Tax Institute Bookshelf for 1952-1965, represents a large portion of the contents, while reports of the National Resources
Planning Board on Housing, Industrial research, urban planning, land classification,
and planning of municipal public works fill the box. One misc., item is Toor: New Guide to Mexico, ca. 1957
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Box 19 |
Additional,
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1902-1961 | |
Scope and Contents
A box of printed material. Publications of the American Institue for Economic Research
with such titles as "Where are we going?" and "What Will Tomorrow's Opportunities
Be?," books such as Gulick: American Foresty Policy, Tax Institute renderings with such titles as "Taxation and Buisness Concentration,
"Financing Metroploitian Government," and "Management's Stake in Tax Administration"
are indicators. Pamphlets on "Investment Trusts and Funds," "Land Reform," and "Laws
- City of Yonkers" and 5x8 cards, handwritten with such sample headings as "Santa
Rosa Co. Spec. School District" are of interest. Two issues of the University of Tennessee
Yearbook for years 1902 and 1903, the latter the year of Mr. Cornick's graduation from the institution, round out
the material here
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Box 20 |
Additional,
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1921-1942 | |
Scope and Contents
This additional material includes printed matter, pamphlets and a book. The printed
material deals with public works planning, land use, natural resource conservation,
and land valuation. Also included are materials on tax delinquency, indebtedness,
exemptions and single tax (1939-1941), and "Insured Mortgage Portfolio" (1942). The pamphlets deal with housing, land, tax labor, and economy. Included are "Apartment
House Increases and Attitudes Toward Home Ownership" (1931), several different pamphlets on real estate taxes, "The Valuation of Vacant Land
in Suburban Areas" (1931), "A Legislative Framework for the Philosophy of Henry George," The Tax Digest (1928, 1929), "The Single-Tax Complex" (1924), The Labor Situation in Great Britain (1940), The Agricultural Crisis and Its Causes (1921), The Journal of Political Economy (1924, 1926), and the Government Research Bulltein (1941). Included also was a book, National Institute of Public Administration
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Box 21 |
Additonal,
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1911-1926 | |
Scope and Contents
Includes file folders filled with charts, tax rolls, reports and graphs on such topics
as "Assessment Rolls, Publication of " 1922-1925, "Cleveland," "Farm Land Values, 1919-1922," Pittsburgh Plan," a graded tax law and "Sistema Hidalgo-Mexican Assessment System."
Also pamphlets and newsletters such as the New York State Planning News and the Clients Service Bulletin. Bound reports found here include "Mining Properties of New Mexico," Mine Taxation"
and "Local Planning and Zoning for New York State"
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Box 22 |
Additional,
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1938-1948 | |
Scope and Contents
Includes correspondence, handwritten notes, printed materilas, pamphlets, large folders
and fourteen file folders. The correspondence consisted of letters to and from Milton
Eisenhower as well as other letters on land use and planning. In the box also were
handwritten notes on county revenue and taxes and reports of the State of New Yok,
school districts and financial reports of the National Resources Land Committee. The
printed materials dealt with Municipalities - Finances, Bridge Preservation, New York
City and the Constitution of the State of New York, school districts and financial
reports of Rhode Island. Pamphlets included: The Planner's Journal (1939), The Freeman (1939) and The Bond Buyer (1939). The large folders included Governmental Research Bulletin, Robert Schalkenbach Foundation, Inc.'s report on Examination of Accounts and Cornick's
"Working's Papers." The file folders included "Tennessee Study - General Plans of
Tax System Plans" (1948), "General Info on Assessment Procedure" (1947-1948), "General Laws and Cross Section Analyses," "Shelby County and Memphis" (1947-1948), "General Supporting Data - The Property Tax" and "Davidson County and City of Nashville"
(1946-1947). These dealt primarily with taxes of various kinds, assessment, and delinquency
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Box 23 |
Additonal,
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1934-1969 | |
Scope and Contents
Topics of material herein include assessment, characterized by assessed value tables,
"Instructions for Assessors (Lansing, Mich. 1949)" and hand and typewritten chapters
of a report of assessment of property , by Cornick; 1950-1960; a school district sudy "Ohio" and several file folders with such titles of interest
as "North Jersey Transit District" and "Metropolitian Area Problems - Cinncinnati."
A card file of aprroximately 1000 3x5 cards listing counties and towns in the U.S.
and leaveing space for such information as census, population, area and density of
population. Also, three pocket sized notebooks, one a digest of Personal Life Insurance,
and the other two a directory of N.Y.C. Officials 1959 and a Lambda Alpha Directory (1969) plus printed matter put out by the Tax Policy League conclude this box.
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Box 24 |
Additional,
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1901-1950 | |
Scope and Contents
This additional box of material includes pamphlets and books. Pamphlets include Aggregates of Polls, Properties, and Taxes, Etc., Estimating Forest Insect Damage, A National Plan for American Forestry (1933), Proceedings of the Third Southern Forestry Congress (1921), Tax Institute Bookshelf (1946-1949), Tax Policy (1946-1950), The Planners Journal (1941-1943) and Planning for the Post-Defense Land Use Agreements (1941). Books were the Dictionary of Modern Economics (1948), Modern Government in a Colonial City (1932), The City for the People (1901), Taxation in Australia (1925), American Planning and Civic Annual (1935) and The Real Trouble with the Farmers (1924)
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Box 25 |
Additional,
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1920-1961 | |
Scope and Contents
Includes much printed material, such things as issues of the New York State Planning News, Planners Journal, Annals of the American Academy of Political and Social Sciences, and articles on property taxes, Charles J. Finger, Range conservation and land reserves.
Two boxes of 5x8 cards, arranged by state and then county, some dated, and handwritten
notes, and figures on urban pollution can also be found here
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Box 26 |
Additional,
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1950-1964 | |
Scope and Contents
Includes books, pamphlets and bound volumes, many of which wee published by the Tax
Institute with such titles as Financing Education in the Public Schools, Reappraisal of Buissness Taxation, Wartime Problems of State and Local Finance, and How Should Corporations Be Taxed? Two American history books, Faulkner: America, and Gavian: The American Story, copies of the Tax Institution Bookshelf and Ely: Taxation in American States and Cities are significant here
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Box 27 |
Additional,
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1938-1945 | |
Scope and Contents
Includes three loose-leaf notebooks put out by the Tax Institute, "Tax Policy - Binder
for Printed Material 1940-1942," newsletters, Taxes for Democracy and Tax Policy and one envelope "Urban Land Institute, Study, Manhattan Island," a mimeographed
manuscript by Homer Hoyt
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Box 28 |
Additional,
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1915-1945 | |
Scope and Contents
File folders, herein include material on Hamilton County, Ohio reappraisals in 1924, fire protection maps of the Adirondack (N.Y.) Forest, asssessments of Newark, N.J.,
and correspondence, and blueprints for a "Formula for Computing Values of Irregular
Lots" put out by the New Jersey State Board of Taxes and Assessments in 1925. Printed material is found on such topics as taxation, zoning, a publication by the
Regional Plan, The Building of the City, Planning Journal for 1940-1945 and a publication on Housing by Homer Hoyt. There is also one card file, Box I, 5x8
cards, by states, (Alabama to Michigan), see also Box 25
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Box 29 |
Additonal,
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1922-1967 | |
Scope and Contents
This box of additional material includes pamphlets, books, printed material, and file
fodlers. The books include Premature Subdivison and Its Consequences (1938), Tax Yields: 1940 , Tax Yields 1941 , and Taxation's New Frontier (1961). Pamphlets in the box include Diversification in Buisness Activity, pamphlets dealing with the growth of Wilmington, Del., Northern New Jersey, and
St. Louis, Capital Gains Taxation, Special Commission on Real Estate Taxation and Related Matters (1945), The American Journal of Economics and Sociology (1953, 1959), The Henry George News (1958-1967), The Analyst (1959-1962), and copies of Land and Liberty from 1949 through 1967. Printed material dealt with "The Structure of the American Economy" (1940), taxation (handwritten charts on taxation, property tax and tax policies, and tax
exemption), "Capitalistic Revolt 1960), State Legislatures Progress Report" (1966) and handwritten "If Henry George Were Writing Today." Among the file folders were
"City of Yonkers - P.R. Election Data" (handwritten charts of votes), "Seligman's
- Shifting and Incidence of Taxation," Taxable Property Time Series by Major Classes
- Yonkers, N.Y., Madison, Wisconsin, Brisbane, Australia, New York City - Selected
Sections of three Burroughs (incomplete)" and "Miscellaneous Pamphlets and Articles
with a Bearing on Assessment of Real Estate and/or Land"
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Box 30 |
Additional,
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1915-1965 | |
Scope and Contents
Includes printed material such as the reports of the State of New York, Revision of Tax Laws, 1920-1935; books re: Finances of NYC ca. 1928, Mineral Resources of the U.S. ca. 1915, and such topics as tax incentives, subdivision regulations, and state and local
tax on buisness; and pamphlets from the Tax Institue: Tax Policy, Henry George News, local planning and zoning and state aid for education
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