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Entangled by White SupremacyReform in World War I-era South Carolina$
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Janet G. Hudson

Print publication date: 2009

Print ISBN-13: 9780813125022

Published to Kentucky Scholarship Online: September 2011

DOI: 10.5810/kentucky/9780813125022.001.0001

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Taxing Wealth

Taxing Wealth

Chapter:
(p.242) Chapter 10 Taxing Wealth
Source:
Entangled by White Supremacy
Author(s):

Janet G. Hudson

Publisher:
University Press of Kentucky
DOI:10.5810/kentucky/9780813125022.003.0011

After the resolution of the war, the optimism expressed by South Carolina's white reformers resulted in the organization of the South Carolina Development Board. This organization justified the commitment to reforms at the state-level through advocating various postwar reforms. Niels Christensen Jr. played no small part in pursuing the tax reform movement and was able to initiate several different contributions. The Joint Special Committee on Revenue and Taxation was established to study the tax system of South Carolina. The committee dismissed the idea of how wasteful spending contributed to the high property tax rates, concluded that the state required more revenue, and that the ill-administrated property tax compounded the existing inequity. This chapter shows how the tax system was to be based on personal income tax, business and corporate taxes, a classified property tax, and inheritance tax.

Keywords:   Niels Christensen Jr., classified property tax, inheritance tax, personal income tax, business and corporate taxes, tax system, South Carolina Development Board

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