Citation
Letter to Farris Bryant from John S. Wold. ( 1969-04-07 )
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Material Information

Title:
Letter to Farris Bryant from John S. Wold. ( 1969-04-07 )
Series Title:
U.S. Advisory Commission on Intergovernmental Relations, 1967-1977. ACIR Correspondence 1969: January-March. (Farris Bryant Papers)
Creator:
John S. Wold
Publication Date:
Language:
English

Subjects

Subjects / Keywords:
Bryant, Farris, 1914- ( LCSH )
United States. Office of Emergency Planning. ( LCSH )
Florida. Board of Control. ( LCSH )
Florida Turnpike Authority. ( LCSH )
Florida. State Road Dept. ( LCSH )
Marjorie Harris Carr Cross Florida Greenway (Fla.) ( LCSH )
Politics and government -- 1951- -- Florida ( LCSH )
Bryant, Farris, 1914- -- Correspondence ( LCSH )
United States. Congress. Senate -- Elections, 1970 ( LCSH )
Segregation -- Florida -- St. Augustine ( LCSH )
Political campaigns -- Florida ( LCSH )
Elections -- Florida ( LCSH )
Governors -- Florida -- 20th century ( LCSH )
Taxes ( JSTOR )
Taxation ( JSTOR )
Political campaigns ( JSTOR )
Governors ( JSTOR )
Personal income ( JSTOR )
Minerals ( JSTOR )
Nuts ( JSTOR )
Statistics ( JSTOR )
Taxpaying ( JSTOR )
Political elections ( JSTOR )
Written correspondence ( JSTOR )
Municipal taxes ( JSTOR )
Tax revenues ( JSTOR )
Counties ( JSTOR )
Hutches ( JSTOR )
Arithmetic mean ( JSTOR )
Iron ( JSTOR )
Recordings ( JSTOR )
Crude oil ( JSTOR )
Trucks ( JSTOR )
Rum ( JSTOR )
Political action committees ( JSTOR )
United States Senate ( JSTOR )
Spatial Coverage:
North America -- United States of America -- Florida

Notes

General Note:
BOX: 24 FOLDER: 1

Record Information

Source Institution:
University of Florida
Holding Location:
University of Florida
Rights Management:
All rights reserved by copyright holder.
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Ian-n. WOLU ...-

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house ntchrmntaum
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WIDG- Q IA! DC*

March 28. 1969

APR? my

unnornblo 'arrls Hrvnnt. Vhalrmun
\dvlnorv Commitston nu lntornavernmvntal Printlons
1}

72h Jackuon Plano, '.u.
Tasninqton. J. C. :93?)

Jcar Governor Bryant:

) htn Is in rtvr'crcncc tn the Cominsion's nlcau on
Vehruarv 13. 10h". entitled "ntional Conclusion Finds State and
Local Taxcs Hutvacino 2atlonal Income. which KhW! with charts
that "tax collvcttons rnnrch {ran a high of lore than 12 per cent
of personal income in...wyom1nc."

The studv contends that Myonlnn ranks second among the
50 states in terms of "state and local tax revenues as a per cent
of neruoual Incone. Annarently without checking facts, U. S. NENS
nicked on thoqc stattatlcs and renortad in a Februarv 26th article
that Wvomlnw I second ranked based on the "annunt taken by all ntntc,
local [0X03 from each 100 of personal income." This, It is contended.
was $12.:h ncr lnu nr pcrnnnl incnmr which meant that wyominn. with
neither a 4lalv intnmv tax nnr an exorbitant tax syutcn of car variety.
ranked in the amv connnnv an New York State and Hawaii, both well
unnwn for thvir oxtrcmolv hluh tax rntvs and structures.

"1. fuh.a;vntal fallac- ni thv ctall to vent fomaisalnn'a xvleasv was. I believe. the luuptng toynthnr of
all separate types of taxation and than pretvnt1ng the averagc of
that larva flourn. based on out small papulatton. as the true oer-

uonal tax aurdcn.

}vu Yorl and Lanai! havc falrlv averanc mixes of ncrxoual
and :ustnuas taxation. This would tvnd to make the arnterate tax
(Inuro fnx muxu rokvvant than for Svominy. A Intro nercantano of
In: Vvoriu; tax burdrn is Hanna on mineral nrnduction in the far:
of county ad valar:- nan I not untd Lv thv "choral nublic. But,
this :n1 nut pointcd nut ollhvt in vour Fennlssian's statistics
or tnr ~a~oztnu'5 article.

:nnorahlr irris hrvant L hutch J3. iv"

Followinn publication of your statistics in U. s. SEES, I
discussed the nialesdinp conclusion with the Director of the Wyoming
Taxpayers Association. rt. John 0. Allen. and he has subsequently
nuhlished a brief naner which challenges the basis of vour contention
that Hvominn ranks second in tax burden, contending on the contrary
that the state in fact ranks ...namewhere between 33rd and 32nd, a
more realistic figure in relation to a fairlv moderate rate and tax
structure enjoved hv Wronlng citizens.

i believe that a fair analveis of the conclusions reached
hv vour commission on the basin of certain statistical averages
would lend to a rnnkiue of status nuite different iron that which
apneared in table "one" of your "State and Local Finances."

As the Taxpayers Association notes:

"Tho chief difficultv. at least in record to the results
for "wooing. lies in bringine together two sets of data which are not
directlv caunnrablo, namclv ngrwonsl income. and total general taxa-
tion bearinr on both nergggn and cornoystigns. l! a state has sane
snrt of average mix of business and nersonal taxation the resulting
data fro. the comnarison used in the table niaht be leaninaiul. now-
ever. Hvoninc nos some unique conditions which nrcclude this particular

encroach.

"Hvosine's largest sinele tax is the pronertv tax. In the
tan data used in the table morn than 562 of the tax {inure for Wvo-ing
is made an of nronertv taxation. In turn. more than 292 of Hyoninn's
nronertv taxation is derived tron levies on the production of oil and
ran. Because of Hvominn's hichiv sinnificant nroductioo of oil and
nos (5th ranked in crude oil production and 7th ranked in natural ess
nroduction anonn the states) and relativelv small population at lea-t
7n; of the Itato's oil and van In exnorted for sole and consunntion
in other states. Thervfrrv zurh, (V not all of the nrivinnl rennerrv
tax burnan on such production is also exnorted. The sane analonv is
also applicable to other mineral production in the state.

"if this exhortvd nortiun or wvnmina'u taxation Is removed.
'vooinu'e Ntntv-Incnl touutqu [a reduced [rum 12.2 per 5100 n!
arsenal Into-r down in ~w.:n nor in at nernonal intone. Hvonlne's
rank in tax hurdvn inr 1~u7 in rodnrnJ from 2nd to somewhere between
iiti and 12nd. n more rcnlintic ilrnrv in relation to n {nirlv moderate
rate and tax structurv vniovrn hv anninv citizens.

I rewnvttiualv non twat vru [snub n ntntrnent tlntiivinr
vnur renort'r concluuinnn and nrnnrrlv nnalveinv the tax burdvnn un

Honorable Farris Bryant 3 Hatch 28. 1909

the residents of the various states so that the criticism which has
been leveled at Wyoming can properly be answered and placed in perspec
tive. I am making the same request of U. S. NEwS because Wyoming,
which has one of the finest tax climates in America for both busi-
nesses and individuals, has been needlessly hurt by your commission's
careless action.

Very tful yours,




F mher of Congress

JSW/DBP




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