Income Taxes Debated as Capital Levy by Finlay in Montana
William B. Finlay of Great Falls argues income tax has become a capital levy due to delegated legislative powers to the Internal Revenue Service. He criticizes the board of tax appeals and audit delays, cites cases from oil and drilling, and notes inflation, deductions, and global financial effects discussed at the Montana Society of CPAs meeting in Butte on November 20, 1937.
MENTIONED IN THIS ARTICLE
William B. Finlay
Great Fells
Mont
Montana Society of Certified Public Accountants
Butte
Bureau of Internal Revenue
Congress
Commissioner of Internal Revenue
Treasury Department
General Counsel
Board of Tax Appeals
Treasury
Mr. Finlay
Supreme Court
Alberta
Burglars Loot Baan Ville Store In Jordan
The incident reports three guns, several pocket knives and shells taken from the Baan Ville store after entry through a back window. Other notes cover local appoints, elections, and harvest conditions across Montana communities.
MENTIONED IN THIS ARTICLE
Baan Ville
Taxation Debate Challenges Net Income Theory
The passage reports critics arguing that the statutory disallowance of capital losses creates taxable net income when no business net income exists, turning income tax into a tax on capital and conflicting with the spirit of the XVI Amendment to the Constitution.
Insured Plan of Security Building & Loan Assn of Billings
The Insured Plan of Security Building and Loan Association of Billings Montana offers insured safety up to 5000 with a steady 3 percent dividend and full liquidity. It targets small investors with hundreds to thousands of dollars and eliminates all fees and penalties while promising dependable savings and investment options appealing to farmers and business people alike.
MENTIONED IN THIS ARTICLE
Security Building & Loan Association of Billings
Security Building & Loan Association of
Billings
Montana
Security Building and Loan Association in Billings Grows
The Security Building and Loan Association of Billings expanded rapidly in 1937 becoming the state’s largest Building & Loan, with much business conducted by mail. The firm offers confidential savings plans via postcard or letter, providing self addressed stamped envelopes for systematic payments and guaranteed safety through insured plans.
MENTIONED IN THIS ARTICLE
Building & Loan Association
Montana
Northwest
Security
Building 8 Loan Association of
Billings
Chotau Youths Skin Still Whole Amid War in Shanghai
Creed Taylor son of John C. Taylor reports from Shanghai where he works for the public health department checking food supplies for the League of Nations. He recounts peril from Chinese and Japanese fighting, bombing, cholera cleanup, and a lucky escape on a shelled bridge.
MENTIONED IN THIS ARTICLE
League of Nations
Shanghai
Taylor
Creed Taylor
John C. Taylor
Chateau
Public Health Department
Shanghai Municipal
Health Department
Red Cross
Yangtzepoo
Wayside
Old Taylor
Honken
West Honken
Chapei
Fire Brigade
Do Not Send Christmas Gifts This Year Warns Local Message
A terse homeside notice warns residents to avoid sending gifts this season as they will not reach the destination, reflecting ongoing mail delays and transfer issues in the community.
Farm Workers Desert Fields for Lumber Camp Jobs
Swedish farm laborers abandon harvesting to seek work in booming lumber camps, reshaping rural employment patterns. Emergence of new lumber jobs attracts migrants away from traditional agriculture. Increased demand drives wages and regional economic changes.
MENTIONED IN THIS ARTICLE
Sweden
Vehicle Service Dealer Network Across the United States
The article notes there are more than 28,000 motor vehicle dealers and service stations nationwide, highlighting the scale of the auto maintenance industry across the United States.
MENTIONED IN THIS ARTICLE
United States
Judge Jackson Named Associate Judge of U S Court
Joseph R. Jackson, ex county attorney and district judge of Silver Bow county, was named by President Roosevelt as associate judge of the United States court of customs and patent appeals. This marks a second Roosevelt Recognition after his earlier appointment as assistant attorney general in charge of customs. Jackson, a former New York City resident who studied at Fordham, moved to Butte around 1900 and began in the mines then taught at Butte High School. He entered the bar in 1907 and served as county attorney from 1916, later succeeding Judge Dwyer on the district bench and then forming a private practice in Butte.
MENTIONED IN THIS ARTICLE
Joseph R. Jackson
Silver Bow County
Roosevelt
United States Court of Customs and Patent Appeals
Butte
New Yorkity
Jackson
New York City
Fordham University
J. W. Dwyer
Dwyer
Notable Democratic Orator Moves From Butte to New York
The subject left Butte for New York to become attorney for a circus family and has since remained active in New York politics. He was prominent in democratic civic and fraternal circles in Butte and was in high demand as an orator across the state.
MENTIONED IN THIS ARTICLE
New York
Brothers of Circus Fame
Butte
Jackson
Cross Breeding Tests Underway at Fort Ellis Montana
The Montana agricultural experiment station launches a long term range breeding study at Fort Ellis to identify sheep breeds for best market lamb grade and range adaptation. Dr R T Clark leads with Rambouillet ewes crossed with Rambouillet Hampshire Suffolk Corriedale Columbia and Romney rams across eight groups. The program may run ten years or more with aims to improve cross breeding insights.
MENTIONED IN THIS ARTICLE
Montana
Fort Ellis
Montana Agricultural Experiment Station
D. W. Chittenden
Animal Husbandry Department
R. T. Clark
Rambouillet
Hampshire
Suffolk
Corriedale
Columbia
Romney
Clark
University of Minnesota
Montana Experiment Station
Chittenden
Fox pelting under way at Bitter Root fur farms
Pelting of silver fox is well under way at Bitter Root valley fur farms in Montana with good yield and high quality pelts. Mrs. Margaret Simmons owns the Bitter Root fur farm and plans to improve fox strain next year with fancy silvers. Buck Sanders handles pelting as fur buyers visit offering 40 to 100 dollars per pelt.
MENTIONED IN THIS ARTICLE
Bitter Root Valley
Bitter Root
Margaret Simmons
Buck Sanders
Telegraph Re:
Seven figures sent congratulatory telegrams to ten thousand boys and girls who passed the Oxford and Cambridge school certificate examination in England.
MENTIONED IN THIS ARTICLE
England
Also Mentioned on This Page
William B, Finlay
Treasure State News
Kalispell
N. Halvorson
Flathead County
Helena
Roy E. Ayers
Missoula
Montana Horticultural Society
Pres. M. R Marshal
George L. Knight
J. W. Harvey
Great Northern
Harvey
Flathead
Fort Benton
Choutenay County
State Fish and Game Commission
Red Lodge
Carbon County
George J. McDonald
McDonald
Teton
N. P. Olson
Teton Station
Great Northern Railway
Olson
Great Falls
Kermit Olson
Montana State Hairdressers Association
Dwisht N. Mason
G. F P. Simmons
Montana State University
Federal Surplus Commodities Corporation
Winifred
Charles H. Helpin
Helpin
William Ford
L. M
Kirk) Stoval
Musselshell
State
Stoval
William le Roy Stout
Portland
Ore
Frank Devich
Kallspell
Columbia Falls
Whitefish Golf Course
Malta
E. M. Lowry
Lowry
Tricounty
Lewistown
Economic and Civic Forum
Hugh Egan
C. E. Baker
Robert E. Clements
Los Angeles
A. Knowles
Montana Power Company
Anaconda
Knowles
Hardin
Roundup
R. L. Sproul
Miners & Merchants Bank of
Jack A. Reitzsch
Sproul
G. A. McGarrand
E. C. Mattox
Roundup Coal Mining Co
Montana Sheriffs and Police Officers Association
Lou Boedecker
State Highway Patrol
H. ©. Anderson
Federal Department of Justice
J. L. Billings
Teton County
Guy Palagi
Brian D. O'Connell
Bozeman
Greyhound
Bozeman Hill
Here
U. S. Highway No. 10
Fred M. Brown
Montana Highway Department
Montana Power Co
Department of Air Commerce
Clark’s Fork Valley
Anaconda Copper Mining Co. Lands Department
Missoula, Mont
W. B. Finlay
Certified Public Accountant
First National Bank
Federal and
State Tax Service
Business
Globe
Great Falls, Montana
The
Security Building & Loan Assn
Billings, Mont
Choteau
Doan
Charles M. Russell
Montana Newspaper Association
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