National Tax Association

MINUTES OF EXECUTIVE COMMITTEE MEETINGS

Author(s): Special Committee to Define the Nature and Scope of the Work of an
Association Committee on Tangible Personal Property Taxation
Source: Proceedings of the Annual Conference on Taxation under the Auspices of the
National Tax Association, Vol. 44 (1951), pp. 495-507
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/23405418
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 MINUTES OF EXECUTIVE COMMITTEE
MEETINGS

May 13, 1951

The meeting was called to order by President Sutherland at 9:45

A. M. in the Jefferson Room, Mayflower Hotel, Washington, D. C.
Those present, in addition to President Sutherland, were Vice Pres
ident Buehler, Treasurer Eby, Messrs. Clark, Ford, Mattersdorf,
Reeves, Reuther, Shoup, and Secretary Welch of the Executive
Committee and Mr. Muir and Mrs. Bauer of Mr. Sutherland's office.
Messrs. Kassell, Labovitz, and Turner arrived later.
It was moved by Mr. Eby that he be authorized by means of the
following resolution to sell certain registered United States bonds
having a par value of $4,000.
Resolved, That Robert J. Eby, Treasurer, is hereby authorized and
empowered to sell and assign or to request payment or reissue of the
following-described United States securities registered on the books
of the Treasury Department, and registered securities with respect
to which the Treasury Department acts as the transfer agency, in
the name of, or assigned to National Tax Association :
2yis of 1952-54 12089K $1,000.00 National Tax Association
2*4s of 1952-54 12090L 1,000.00 National Tax Association
2^4s of 1952-54 12091A 1,000.00 National Tax Association
2l4s of 1952-54 12092B 1,000.00 National Tax Association
And it is further resolved, That any and all assignments and re
quests for payment or reissue of the above-described securities, here
tofore or hereafter made by the above-named officers, are hereby
ratified and confirmed.
The motion was seconded and carried.
Following some discussion of study committee work, it was moved
by Mr. Mattersdorf that three standing committees be created to
work, respectively, in the fields of federal, state, and local taxation,
and that each have a membership of 15 serving for staggered 3-year
terms. The motion was not seconded.
It was moved by Mr. Labovitz, seconded by Mr. Kassel, ( 1 ) that
each incoming President, immediately upon taking office, appoint
from the members of the Executive Committee a Subcommittee on
Committees consisting of the Vice President serving ex-officio as
Chairman, the President serving ex-officio as a member, and not
more than three others, such Subcommittee serving as an advisor
to the President on committee objectives and assignments, member
ship, and management and (2) that unless otherwise specified in
the motion creating or continuing a committee, all committee mem
(495)

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496 NATIONAL TAX ASSOCIATION

bers shall be appointed by the President without confirmation by

the Executive Committee.

After discussion, it was moved to table the motion. The motion

was seconded and carried.

It was moved by Mr. Reeves that an appropriation of $1,000 be

made for the work of the Committee on Tax Situs and Allocation.
The motion was lost for lack of a second.

It was moved by Mr. Reeves, seconded by Mr. Mattersdorf, that

an appropriation of $57.30 be made to pay expenses incurred to date
by the Chairman of the Committee on Tax Situs and Allocation.
The motion was carried.
The Secretary summarized the minutes of the Pittsburgh meet
ings and subsequent mail ballots, including the ballot by which such
minutes were approved.
It was the sense of the group that distribution of copies of the
Proceedings to major nonmember contributors, as approved in a re
cent mail ballot, should be limited to one copy each.
President Sutherland described the arrangements under which
the sum of $1,000 is to be paid to the Harvard School of Business
Administration each quarter in return for editorial and secretarial
assistance and other expenses associated with the publication of the
National Tax Journal, not including printing, mailing, and billing.
A plan for enlarging the membership was suggested by Mr.
Reeves, and Messrs. Turner and Buehler were asked by the Presi
dent to develop the plan more fully. Mr. Reuther was asked to de
velop a plan for promoting membership in the Southwest.
The Treasurer presented his report for the five months ended
March 31, 1951. Assistant Treasurer Welch then summarized the
Association's budget position, predicting that expenditures under
past appropriations would be approximately equal to receipts and
that any appropriations for committee work would have to be fi
nanced out of the $1,000 contingency fund or by means of a deficit.
It was moved by Mr. Mattersdorf, seconded by Mr. Labovitz,
that there be appropriated automatically whatever is required to pay
transportation fares and hotel room rents for members of the Ex
ecutive Committee for attending meetings called by the President
other than at the annual conference. The motion was carried.
It was moved by Mr. Mattersdorf, seconded by Mr. Reeves, that
expenses incurred by the President in connection with regular ses
sions of the Executive Committee, including meals, be reimbursed.
The motion was carried.
Mr. Clark reported on the Toronto Conference, which is sched
uled for September 7 to 11, 1952, at the Royal York in Toronto.
It was moved by Mr. Mattersdorf that Mr. Clark be authorized
to move the dates to September 8 to 12, if possible. The motion
was seconded and carried.

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 EXECUTIVE COMMITTEE MEETINGS 497

There followed a discussion of the program and program com

mittee membership for the Dallas Conference. Subject matter and
conference themes suggested included Financing the Garrison State,
Public Expenditures, Financing Education, Tax Advantages of
Non-salaried Workers, Depletion Allowances under the Income
Tax, Exempt Property and Income, Property Taxation, Severance
Taxation, Financing Social Security, and Tax Missions to Foreign
Countries.
Mr. Reuther reported on local arrangements in Dallas. He sub
mitted minutes of two meetings that have been held by the local
committee and expressed the need for a skeleton conference program
as soon as possible.
It was the sense of the group that there should be only one eve
ning session but that sessions should be scheduled for the first three
afternoons with round tables on one of them.
The Secretary was instructed by the Executive Committee to give
no favors to one mode of transportation or one transportation com
pany over another and to refrain from participation in any publicity
respecting transportation to the conferences or beyond.
It was the sense of the group that explorations of the possibility
of merging with the Tax Institute should be continued.
It was moved by Mr. Reeves, seconded by Mr. Mattersdorf, that
an appropriation of $2,500 be made available to the President for
financing meetings of the Program Committee, the Committee of
Sixteen, and the Committee on Taxation of Transportation. The
motion was carried.
It was moved, seconded, and carried that the motion on a Sub
committee on Committees be lifted from the table. The motion on
a Subcommittee on Committees was carried.
It was moved by Mr. Turner that, in the absence of the Secretary,
the President should pass upon committee expenditures before pay
ment by the Treasurer. The motion was seconded and carried.
It was moved by Mr. Reeves that the President inquire into the
status of the Committee on Personal Property Taxation and, in his
discretion, revise and reconstitute it along the lines requested by
the Pittsburgh Conference. The motion was seconded and carried.
It was moved by Mr. Turner, seconded by Mr. Eby, that the
Committee on Bank Taxation be continued as presently constituted.
The motion was carried.
A motion to adjourn was seconded and carried at approximately
6 p. m.
Respectfully submitted,
Ronald B. Welch
Secretary

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498 NATIONAL TAX ASSOCIATION

September 30, 1951

The meeting was called to order by President Sutherland at 10:20

A. M. in the Statler Hotel, New York, N. Y. Those present, in
addition to the President, were Vice President Beuhler, Treasurer
Eby, Messrs. Clark, Kassell, Labovitz, Mattersdorf, Reuther, Shoup,
Spaeth, and Turner, and Secretary Welch.
The President opened the meeting by raising the question whether
some means of replacing inactive Executive Committee members
should be provided in the by-laws.
A proposal of the Committee of 16 to change the by-law provi
sions governing the make-up of the Executive Committee was de
scribed.

The President announced that the next meeting of the Executive

Committee would be in Dallas at 10:00 A. M. on November 25.
The preliminary program for the Dallas Conference was pre
sented, and numerous suggestions for additions were offered.
Mr. Reuther reported on the work of the Dallas Arrangements
Committee.

The work of study committees of the Association was then dis

cussed. Several suggestions for improvement of the committee
work were made. Among them were the following :
1. Have an outline of the committee's work prepared before ap
pointments are made.
2. Get a commitment from appointees concerning the amount of
time that they can devote to committee work.
3. Let each committee member appoint an alternate.
The meeting was adjourned for lunch at 12:30 and reassembled
at 2:15.
Vice President Buehler raised a question whether a research fund
could be established for financing committee work in order to avoid
the danger of influence by contributors. It was the sense of the
group that individual projects would be more attractive to con
tributors.

It was suggested that the President appoint a subcommittee of

the Committee on Personal Property Taxation to draw up a pros
pectus of the committee's study for review by the Executive Com
mittee.
Mr. Clark reported on arrangements for the 1952 conference in
Toronto. He stated that the hotel reservation dates had been
changed to September 8 to 12, with sessions beginning on the 9th.
It was suggested that the Secretary direct a letter to members of
the tax section of the American Bar Association as a means of in
creasing the membership.

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 EXECUTIVE COMMITTEE MEETINGS 499

Mr. Turner reported on the proposal to merge with the Tax

Institute.

The group discussed the policy of distinguishing between the An

nual Conference and meetings of the National Tax Association.
The suggestion that members of the Association be given the same
standing in conference affairs as appointees of the governors met
with considerable favor within the Committee. Consideration was
also given to a proposal that the number of votes cast by any state
in a conference matter be proportionate to its population or its NTA
membership. Attention was called to the fact that the universities
appointed delegates to early conferences, and the suggestion was
made that the Secretary of the Treasury might be asked to appoint
delegates.
The Secretary raised the question whether the $500 recently ap
propriated by mail ballot for use of the Committee on Tax Situs and
Allocation was in addition to, or inclusive of, the $57.30 appropri
ated at the May 13 meeting. It was the sense of the group that it
was an additional appropriation.
The meeting was adjourned at 5 :30.

Respectfully submitted,
Ronald B. Welch
Secretary

November 25, 1951

The meeting was called to order by President Sutherland at 10:45

A. M. in Parlor C of the Hotel Adolphus, Dallas, Texas. Those
present in addition to the President were: Vice President Buehler,
Treasurer Eby, Messrs. Kassell, Mattersdorf, Reuther, Shoup, and
Turner, and Secretary Welch. (Messrs. Clark, Ford, Mitchell, and
Spaeth arrived later.)
After preliminary discussions of study committee work, several
members of the Dallas Arrangements Committee briefly joined the
Executive Committee to report on their activities through their
chairman, Mr. Iverson Walker.

A question was raised concerning the manner of publishing study

committee reports. It was the sense of the Executive Committee
that such reports should be published as part of the Proceedings,
together with any cotnments made from the floor.
Mr. Turner reported on the proposal to merge with the Tax In
stitute. He expressed the opinion that a budget of around $75,000
would be needed for a combined organization and that there were
three or four hundred who were now members of both organiza
tions. He mentioned a suggestion that the two organizations fed

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500 NATIONAL TAX ASSOCIATION

erate rather than merge. Mr. Shoup suggested the possibility of

occasional joint conferences if a merger did not seem feasible at
this time.

The Committee discussed the question of a 1953 conference site.

Mr. Mattersdorf urged consideration of a resort hotel.
The Executive Committee then turned to the proposals of the
Committee of 16 to amend the certificate of incorporation and the
by-laws. There was no objection to deleting the passage relating
to the advocacy of legislation. Mr. Turner suggested a new method
of voting on conference resolutions in which there would be two
votes, one by officially appointed delegates, one by members of the
Association, with the requirement that four-fifths of both groups
favor a resolution before it is given any publicity.
The meeting was adjourned at 6:00 P. M.
Respectfully submitted,
Ronald B. Welch
Secretary

November 26, 1951

The meeting was called to order by President Sutherland at 8:15
A. M. in Parlor G of the Hotel Adolphus, Dallas, Texas. Others
present were Vice President Buehler, Treasurer Eby, Messrs. Ford,
Glander, Kassell, Mattersdorf, Mitchell, Reeves, Reuther, Shoup,
Spaeth, and Turner, and Secretary Welch.
At President Sutherland's request, Vice President Buehler pre
sided over the meeting.
Attention was directed to the Committee of 16's recommendations
for amendment of the by-laws.
It was moved and seconded that the Executive Committee ap
prove retention of paragraph 2, section 4, Article II. The motion
was carried.

It was moved by President Sutherland, seconded by Mr. Matters

dorf, that the Committee of 16's decision not to recommend a mail
ballot be approved. The motion was carried.
It was suggested by Mr. Mattersdorf that Article VIII be
amended to specify how an amendment to the by-laws can be
initiated.

The meeting was adjourned at 9:20 A. M.

Respectfully submitted,
Ronald B. Welch
Secretary

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 EXECUTIVE COMMITTEE MEETINGS 501

November 27, 1951

The meeting was called to order by President Sutherland at 8:15

A. M. in Parlor C of the Hotel Adolphus, Dallas, Texas. Others
present were Vice President Buehler, Treasurer Eby, Messrs. Clark,
Ford, Glander, Kassell, Mattersdorf, Mitchell, Reuther, Shoup,
Spaeth, and Turner, and Secretary Welch. (Mr. Reeves arrived
later.) Messrs. Martel and Miller of the Committee on Personal
Property Taxation were also present.
Mr. Martel submitted a report of a subcommittee of the Personal
Property Taxation Committee on the scope of the committee's work.
The report is attached to these minutes and made a part thereof.
The meeting was adjourned at 9:30 A. M.
Respectfully submitted,
Ronald B. Welch
Secretary

REPORT TO THE EXECUTIVE COMMITTEE OF THE

NATIONAL TAX ASSOCIATION
by the
Special Committee to Define the Nature and Scope of the
Work of an Association Committee on Tangible
Personal Property Taxation

Purposes and Objectives

The purposes and objectives of the work of a Committee on Per

sonal Property Taxation should be to arrive at the development of
basic principles of taxation relating to tangible personal property.
To reduce its task to manageable proportions, it is recommended
that the Committee's assignment omit any reference to intangible
personal property, farm stock and machinery, and household goods.
This would permit the Committee to concentrate upon tangible per
sonal property used in business, principally inventories and ma
chinery and equipment.
The Committee would seek to arrive at a series of recommenda
tions which are deemed to be representative of the best thinking on
the problem, rather than the most likely direction of actual legisla
tion in the states. In a general way, the purpose of the Committee's
report, and its ultimate adoption by an Annual Conference if that
were the case, would be to provide working materials and authori
tative principles which could in turn be used by those concerned
with specific legislative problems in particular states and munici
palities.
The purposes and objectives of the report would require the use
of all available data and detailed information, but the report would

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502 NATIONAL TAX ASSOCIATION

not primarily be concerned with detailed description or analysis of

existing tax laws. It is apparent that numerous official reports and
special studies, as well as established private tax services, are avail
able to provide useful data on a nation-wide basis, even without a
complete coverage of the states. To the extent that available data
may be deficient in some respects, it would be expected that mem
bers of the Committee would undertake specific assignments with
a view toward supplying the Committee's requirements. It is de
sirable to defer consideration of any stafif needs of the Committee
until such time as the scope of available materials and the resources
of individual committee members may be applied to the study as
ultimately defined.

Scope of the Inquiry

To accomplish the foregoing purposes and objectives, it is pro
posed to divide the inquiry into the four areas which follow. All
would not be treated with the same intensity, nor would the Com
mittee undertake to pass upon policy or procedure in particular
states, other than by way of illustration of its findings and conclu
sions. The Committee would undoubtedly recognize, for example,
that the theory of in-lieu taxation might be unrealistic in some
jurisdictions even if the Committee were to conclude that this is a
better method of reaching personal property for taxation. Other
examples of the gap between tax theory and political realism might
be added, but it is sufficient to emphasize here that the Committee
would be expected to explore all reasonable alternatives within the
framework of its assignment. The Committee should be concerned
with matters of basic principle rather than the detailed application
of particular proposals within specific states.
While the utility of a questionnaire method is indicated in the
second area of study, this method would probably require some ex
perienced research assistance and advice. These are the proposed
areas of inquiry:
Area 1 : The theory of personal property as a tax base 1
A. In general
B. Machinery and equipment
1. Value as a measure of taxable wealth

1 The treatment in this area should be directed primarily to answer

the question : Is it sound from an economic and political standpoint to
tax personal property ad valorem? Substantial use should be made of
industry operating data, such as those compiled by Robert Morris and
Associates, the Federal Reserve Banks, Moody's Industrials, and special
industry studies (e.g., retail drug stores by the Lilly Company), as
well as theoretical concepts.

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 EXECUTIVE COMMITTEE MEETINGS 503

2. Capacity to support taxation as compared with real

estate

3. Equity within the class and among taxpayers

4. Practicability
C. Inventories
1. Value as a measure of taxable wealth
2. Capacity to support taxation as compared with real
estate

3. Equity within the class and among taxpayers

4. Practicability
Administration of the ad valorem personal property tax 2
Existing assessment methods and practices among the
various states

1. General property tax states

2. Classified property taxes
3. Fractional assessment
(a) Lawful
(b) Informal practice
4. Standards and methods of valuation
5. Centralized versus local administration
B. Taxpayer experience under the various methods and
practices
1. Machinery and equipment
2. Inventories

Area 3: The consensus of opinion as to the best form of ad

valorem tax 3
A. Assessment district
B. Centralized versus local administration or supervision
C. Tax base
1. Classification
2. Exemptions
3. Special industries
D. Standards and methods of valuation
E. Tax rate

F. Administrative procedures

2 Rich sources of information are available in this area, in the form of

official reports of tax departments, special tax study commissions, and
interim legislative committees, as well as in the practical experience of
members of the Committee. It may prove desirable to supplement these
sources with a questionnaire to members of the National Tax Association.
3 The conclusions in this area would be derived primarily from the study
of Area 2, with such innovations as the Committee might develop.

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504 NATIONAL TAX ASSOCIATION

Area 4 : In-lieu taxation 4

A. Relation to the theory of personal property as a tax base

B. Alternative forms and methods of in-lieu taxation, exist
ing and proposed
1. General replacement
2. In-lieu of taxation of specific classes of personal
property
3. Preferred alternative recommended by the Committee
C. Distribution of replacement revenues
1. Vested interest of local government
2. Alternative formulas

Conclusions and Recommendations :

The nature of the Committee's conclusions and recommendations

would, of course, be determined by its success in completing the
four areas of study mentioned above. It would be expected that
the Committee would be prepared to recommend a definite policy or
policies, implemented by specific proposals, to deal with the ques
tion of tangible personal property taxation. These recommenda
tions should be suitable for presentation and action at an Annual
Conference of the National Tax Association.
Alfred G. Buehler
C. Emory Glander
Joseph S. Martel
William Miller
John F. Sly

November 28, 1951

The meeting was called to order by President Sutherland at 8:15

A.M. in Parlor E of the Hotel Adolphus, Dallas, Texas. Others
present were Vice President Buehler, Treasurer Eby, Messrs.
Clark, Ford, Mattersdorf, Reeves, Reuther, and Turner, and Secre
tary Welch.
It was suggested by President Sutherland that the Executive
Committee meet again to go over the work of the Committee on
Personal Property Taxation.
It was moved by Mr. Mattersdorf, seconded by Mr. Ford, that
the Committee on Personal Property Taxation be reconstituted and
directed to bring in a request for funds or personnel at the next
meeting of the Executive Committee. The motion was carried.

4 The existing yield of the ad valorem tax may well be too large in
some states, or political considerations may be too strong to permit con
sideration of in-lieu taxation. The Committee would, however, be free
to express its conclusions in this respect for the value they may have in
jurisdictions where the question may still be an open one.

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 EXECUTIVE COMMITTEE MEETINGS 505

After discussion of the 1953 conference site, it was moved by Mr.

Turner that the 1953 conference be held in Louisville and that Mr.
Reeves be directed to make hotel commitments and select dates,
preferably in September or early October. The motion was sec
onded and carried.

Mr. Mattersdorf was directed to explore resort hotel facilities.

By unanimous consent, the Secretary was authorized, in his dis
cretion, to grant permission to quote from NTA publications with
appropriate source citations.
It was moved by Mr. Mattersdorf, seconded by Mr. Reeves, that
the unexpended balance of the 1950-51 appropriation of the Com
mittee on Tax Situs and Allocation be reappropriated. The motion
was carried.

The Secretary presented a budget for the fiscal year ended Oc

tober 31, 1952. It was moved by Mr. Ford, seconded by Mr. Mat
tersdorf, that the budget be adopted as submitted except for an in
crease of $150 in the recommended appropriation for the President's
office, of $100 in the appropriation for the Treasurer's office, and
of $350 in the appropriation for the Executive Committee. The
motion was carried. The budget is attached to these minutes and
made a part hereof.
Treasurer Eby presented his report for the fiscal year ended Oc
tober 31, 1950, together with the certificate of audit. It was moved
by Mr. Reeves, seconded by Mr. Ford, that the report be accepted.
The motion was carried. The report is appended to the official
copy of these minutes.
It was moved by Mr. Mattersdorf, seconded by Mr. Reeves, that
the Committee of 16 be continued for another year. The motion
was carried.

It was moved by Mr. Mattersdorf, seconded by Mr. Reeves, that

the Committee on Bank Taxation be continued for another year and
directed to cooperate with the counterpart committee of the Ameri
can Bankers' Association. The motion was carried.

The meeting was adjourned at 9:20 A.M.

Respectfully submitted,
Ronald B. Welch
Secretary

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506 NATIONAL TAX ASSOCIATION

Actual Income and Expense in the 1949-50 Fiscal Year,

Estimated Income and Expense in the 1950-51
Fiscal Year, and Anticipated Income
and Expense in the 1951-52
Fiscal Year

(All fiscal years end October 31)

Anticipated 1951-52

A i. 1 -EjSU Recom- Approved

mated mended by
1949-50 1950-51 by Executive
Secre- Com
tary mittee
Income
Dues $18,974 $20,066 $21,300 $21,300
Journal subscriptions 604 717 750 750
Sales of publications * .... 592 485 450 450
Interest and dividends .... 2,013 2,100 2,100 2,100
Roster rentals 17 81 75 75
Contributions 30

Totals $22,230 $23,449 $24,675 $24,675

Expenses
President's office t t $ 100 $ 250
Secretary's office
Salaries 4,949 $ 4,847 5,000 5,000
Other 702 648 850 850
Treasurer's office 179 25 t 250 350
Editor's office 1,202 3,335 4,016 4,016
National Tax Journal .... 5,279 5,435 6,000 6,000
Conference 676 64J 2,000 2,000
Conference Proceedings ... 6,256 6,782 7,000 7,000
Committees (other than
Conference):
Executive 271 300 650
Of Sixteen 255 300 300
Personal Property Taxa
**
tion 393
**
Other study groups 1,080 391
Contingencies 1,000

Totals 20,717 $22,053 $26,816 $27,916

Current Surplus or Deficit 1,513 1,396 $ 2,141 $ S$U
* Excluding reprints, the cost of which is also excluded from expenses,
t Not separated from expenses of Secretary's office.
t Abnormally low because no conference was sponsored in this fiscal
year.
**No recommendation made by Secretary because appropriations in
this category are matters of policy on which the Executive Committee
should assume full responsibility.
tt Added by separate motion reappropriating the unexpended balance
of the Committee on Tax Situs and Allocation.

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 EXECUTIVE COMMITTEE MEETINGS 507

November 29, 1951

The meeting was called to order by President Sutherland at 8:30

A.M. in Parlor G of the Hotel Adolphus, Dallas, Texas. Others
present were Vice President Buehler, Treasurer Eby, Messrs.
Clark, Ford, Glander, Kassell, Mattersdorf, Reeves, Reuther, Spaeth,
and Turner, and Secretary Welch. Mr. Cole, Chairman of the
Committee of 16, was also present.
It was concluded that the certificate of incorporation should be
amended to conform to the by-laws if and when the by-laws are
admended by the Association.
It was moved by Mr. Turner, seconded by Mr. Ford, that the
Executive Committee recommend retention of the first paragraph of
section 3, article II, in its present form. The motion was carried.
In the interests of expediting the proceedings, it was decided to
omit further motions on individual proposals for amendment of the
by-laws. Messrs. Cole and Kassell presented proposed amendments
incorporating suggestions of the Executive Committee. It was
moved by Mr. Reeves and seconded that the proposals presented by
Messrs. Cole and Kassell be approved and recommended for adop
tion by the Association. The motion was carried.
It was moved by Mr. Mattersdorf and seconded by all present
except Mr. Reuther that Mr. Reuther be thanked for his assistance
in the Association's sponsorship of the Forty-fourth Annual Con
ference on Taxation. The motion was carried.
The meeting adjourned at 10 A.M.
Respectfully submitted,
Ronald B. Welch
Secretary

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