Income Taxes as Capital Levy Critiqued by Finlay
William B. Finlay of Great Falls spoke at the Montana Society of CPAs meeting in Butte on November 20, 1937, arguing that income taxes evolved via delegated congressional powers to tax experts, often becoming a tax on capital. He cited delays, audits, and policies that hurt taxpayers, urged divorcing the board from the Bureau of Internal Revenue, and warned that gains taxation with losses limits creates widespread capital levies. He noted industry distortions, oil tax penalties, and Alberta drilling credits shaping long term recoveries and government royalties.
MENTIONED IN THIS ARTICLE
William B. Finlay
Great Falls
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
Multiple Montana notices and incidents across towns
Jordan-Burelars broke into Baan Ville store via rear window and stole firearms and knives. Gov Farley's appointment of Glen Cox as acting postmaster in Shelby. Flathead county sees record winter wheat planting and heavy Christmas tree shipments. Statewide Christmas seal drive urged by Gov Ayers. Kalispell hosts labor council formation and WPA projects aiding 600 residents. Misoula hosts horticultural convention and hairdressers convention.
MENTIONED IN THIS ARTICLE
Jordan—Burelars
Baan Ville
Kalispell
Flathead County
Frank Devich
Columbia Falls
Whitefish Golf Course
Farm workers of Sweden flee fields for lumber camps
Swedish labor shifts as farm workers desert harvests to seek employment in booming lumber camps, changing rural work patterns and regional labor supply.
MENTIONED IN THIS ARTICLE
Sweden
Vehicle Service Network Surpasses 28 000 Dealers in U S
Across the United States more than 28 000 motor vehicle dealers and service stations operate, reflecting extensive coverage and access for vehicle owners. The figure underscores the scale of aftersales infrastructure supporting repairs parts and maintenance nationwide.
MENTIONED IN THIS ARTICLE
United States
Insured Plan of Security Building and Loan in Billings
The Insured Plan of Security Building and Loan Association of Billings Montana offers insured safety up to 5000 with a minimum 3 percent annual dividend and ready access to funds. No fees or penalties, appealing to small investors including farmers and business people seeking systematic savings. The plan suits those with a few hundred to several thousand dollars and fits into any investment program.
MENTIONED IN THIS ARTICLE
Security Building & Loan Association of
Billings
Montana
Security Building & Loan Association Of Billings
The Security Building and Loan Association of Billings has grown to become the largest in Montana and a top northwest institution. Much business is conducted by mail with postal drop letters, self addressed stamped envelopes are provided for savings payments, and all transactions are confidential. The Security Insured Plan offers substantial earnings with safety and convenience.
MENTIONED IN THIS ARTICLE
Building & Loan Association
Montana
Northwest
Security Building & Loan Association of
Billings
Choteau Youths Skin Still Whole in Shanghai Duty
Creed Taylor son of John C. Taylor writes home from Shanghai where he works for the public health department checking food supplies for the League of Nations and aiding cholera cleanup. He recounts narrow escapes amid Chinese Japanese fighting, a special pass from Japanese forces, and a wartime convoy misadventure that left his van Swiss cheese with one casualty.
MENTIONED IN THIS ARTICLE
Taylor
Creed Taylor
John C. Taylor
Chateau
Shanghai
Public Health Department
Shanghai Municipal
Ai Force
Health Department
Red Cross
Yangtzepoo
Wayside
Old Taylor
Honken
West Honken
Fire Brigade
Do Not Send Christmas Gifts This Year Warning
A reader warns against sending Christmas presents this year as they will not reach the destination, reflecting delays or losses in holiday mail. The note emphasizes avoidance of sending gifts to the addressed location.
Judge Jackson Receives Roosevelt Appointment to Appeals Court
Joseph R. Jackson longtime Silver Bow official and former county attorney is named by President Roosevelt as associate judge of the United States court of customs and patent appeals. This marks his second Roosevelt administration honor after earlier service as assistant attorney general in New York.
MENTIONED IN THIS ARTICLE
Joseph R. Jackson
Silver Bow County
Roosevelt
United States Court of Customs and Patent Appeals
Butte
New York
Jackson
New York City
Fordham University
J. W. Dwyer
Dwyer
Notable Democrat and Orator Active Across States
Aor left for New York to serve as attorney for a circus family, while remaining active in New York Democratic circles. In Butte he engaged in democratic, civic, and fraternal work and was known for his oratory across the state.
MENTIONED IN THIS ARTICLE
Mers
New York
Brothers of Circus Fame
Aor
Ineling
Democratia
Les
Butte
Jackson
Also Mentioned on This Page
Treasure State News
N. Halvorson
Helena
Roy E. Ayers
Missoula
Montana Horticultural Society
Pres. M. R. Marshal
George L. Knight
J. W. Harvey
Great Northern
Harvey
Flathead
Fort Benton
Chouteau County
State Fish and Game Commission
Red Lodge
Carbon County
George J. McDonald
McDonald
Teton
N. P. Olson
Teton Station
Great Northern Railway
Olson
Kermit Olson
Montana State Hairdressers Association
Dwight N. Mason
G. F. Simmons
Montana State University
Federal Surplus Commodities Corporation
Bitter Root
Winifred
Charles H. Helpin
Helpin
William Ford
L. M
Kirk) Estoval
Musselshell
State
Stoval
William le Roy Stout
Portland
Ore
Malta
E. M. Lowry
Lowry
Tricounty
Lewistown
Economic and Civic Forum
Hugh Egan
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. Reitsch
Sproul
G. A. McGarraugh
E. O. Mattox
Roundup Coal Mining Co
Montana Sheriffs and Police Officers Association
Lou Boedecker
State Highway Patrol
H. E. 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
Wm. B. Finlay
Certified Public Accountant
First National Bank
Federal and
State Tax Service
Business
Globe
Great Falls, Montana
Security Building & Loan Association of Billings
the Security Building & Loan Assn
Billings, Mont
Choteau
Sone
League of Nations
Betts
Hott
A.D.L
ACNLS
U. D. L. (of America) Inc
Baltimore
U.D.L
Doan
Frankfort Distilleries, Incorporated
Louisville
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