Montana Taxation-Education Commission Records, 1957-1958

Overview of the Collection

Creator
Montana Taxation-Education Commission
Title
Montana Taxation-Education Commission Records
Dates
1957-1958 (inclusive)
Quantity
.5 linear feet of shelf space
Collection Number
RS 1
Summary
These Montana Taxation-Education Commission Records (1957-1958) include general correspondence; minutes news releases; organizational materials; reports; subject files; miscellany, including statistics on schools and education; and clippings on the Commission. [Printed materials have been transferred to the Library.]
Repository
Montana Historical Society, Library & Archives
Montana Historical Society Research Center Archives
225 North Roberts
PO Box 201201
Helena MT
59620-1201
Telephone: 4064442681
Fax: 4064445297
mhslibrary@mt.gov
Access Restrictions

Collection open for research.

Languages
English
Sponsor
Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.

Historical NoteReturn to Top

In 1957 the state legislature created the Montana Taxation-Education Commission to, "provide for an entire complete and constructive study and review of the entire tax structure and educational system ... and to recommend a program of improvement with equitable uniform taxation of all property and sources of revenue and to include such changes as will serve to simplify, improve, and modernize taxation and the educational system in the State of Montana and to provide adequate revenue for future needs of government and schools." Commission members appointed by Governor J. Hugo Aronson were Dave M. Manning, Les Hanson, Mike Lacey, Austin G. Thompson, George Diehl, Winton Weydemeyer, J.S. Brenner, Charles Mahoney, C.R. Anderson, and William Johnstone. The members represented business and industry, organized labor, farmers, the livestock industry, and educational institutions and organizations. Dave Manning was elected chairman of the Commission and C.R. Anderson served as secretary. The Commission held a series of hearings and then designated two fields of research needing to be addressed. The educational research was contracted with the Division of Surveys and Field Services of the George Peabody College for Teachers in Nashville, Tennessee. The Peabody report, entitled "Public Schools of Montana," presented a comprehensive study of selected public school problems concentrating on four major areas: organization and administration; elementary education; secondary education; and school finance. The taxation research was done primarily by the Commission members during hearings and public meetings to identify problems of the state's taxation system. The Commission presented its recommendations in a published report to Governor Aronson in November 1958.

Content DescriptionReturn to Top

This collection contains records of the Montana Taxation-Education Commission including general correspondence; minutes of meetings; news releases; organizational materials; reports on various aspects of taxation; subject files including "efficiency-economy suggestions" received from local and state government officials; miscellany, including statistics on schools and education; and clippings on the Commission. Printed materials, including the Peabody report and the Commission's report to the governor, have been transferred to the Library.

Use of the CollectionReturn to Top

Restrictions on Use

Researchers must use collection in accordance with the policies of the Montana Historical Society. The Society does not necessarily hold copyright to all materials in the collection. In some cases permission for use may require additional authorization from the copyright owners. For more information contact an archivist.

Preferred Citation

Item description and date. Collection Title. Collection Number. Box and Folder numbers. Montana Historical Society Research Center, Archives, Helena, Montana.

Administrative InformationReturn to Top

Arrangement

This collection is arranged by series.

Location of Collection

17:5-6

Acquisition Information

Acquisition information available upon request

Detailed Description of the CollectionReturn to Top

The following section contains a detailed listing of the materials in the collection

General Correspondence Return to Top

Container(s) Description Dates
Box/Folder
1 / 1
Miscellaneous
1958

Minutes Return to Top

Container(s) Description Dates
Box/Folder
1 / 2
Minutes of meetings (includes statements made to the Commission)
1957-1958

News Releases Return to Top

Container(s) Description Dates
Box/Folder
1 / 3
Meeting announcements, etc.
1957-1958

Organization Return to Top

Container(s) Description Dates
Box/Folder
1 / 4
"Organization and Purposes" (includes research projects and objectives, study areas)
1957, undated

Printed Material Return to Top

Container(s) Description Dates
Box/Folder
1 / 5
List of printed material separated to the Library

Reports Return to Top

Container(s) Description Dates
Box/Folder
1 / 6
"Expanding the Net Income Tax in Montana"; "Merits of Classified Property Taxes"; "General Statement of Tax Credentials in Montana"; "Role of Research in Better Government" and "Thumbnail Sketch of Taxation" by Carlton A. Infanger
1958, undated

Subject Files Return to Top

Container(s) Description Dates
Box/Folder
1 / 7
"Efficiency - Economy Suggestions - County Assessors"
1957-1958
1 / 8
"Efficiency - Economy Suggestions - County Attorneys, County Clerks and Recorders, County Superintendents of Schools, Sheriffs, County Commissioners"
1958
1 / 9
"Efficiency - Economy Suggestions - Local School Superintendents"
1958
1 / 10
"Efficiency - Economy Suggestions - State Offices, University Units"
1958
1 / 11
"Governor's Committee on Education Beyond High School"
undated
1 / 12
"Out of State Property Owner questionnaire"
1958
1 / 13
"Peabody Report" (re study of selected public school problems in Montana done by Division of Surveys and Field Services, George Peabody College for Teachers in Tennessee for the Montana Taxation - Education Commission)
1957-1958

Miscellany Return to Top

Container(s) Description Dates
Box/Folder
1 / 14
"Statement of "Taxation Objectives of the Montana State Grange"; report of Montana State Citizens Committee on taxes; questionnaire and outline on forest land and production; papers by Roy J. W. Ely entitled "Business License Taxes," "Digest of Taxes for State Purposes," and "Some Aspects of the Regressivity of the Retail Sales Tax"; and a paper by M. M. Kelso entitled "A Tax System for Montana"
1955-1958
1 / 15
Statistics re schools and education budgest, salaries, fund sources, etc.
circa 1933-1957
1 / 16
Statistics re cost of medical care; sources of revenue; state and local taxes; assessed values; tax collections; etc.
circa 1950-1957

Clippings Return to Top

Container(s) Description Dates
Box/Folder
1 / 17
Micellaneous
1958, undated

Names and SubjectsReturn to Top

Subject Terms

  • Education--Finance
  • Education--Montana
  • Land classification--Montana
  • Public lands--Montana
  • Public schools--Montana
  • Taxation--Montana