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WILLIAM L. DAWSON, Illinois, Chairman CHET HOLIFIELD, California

CLARE E. HOFFMAN, New York HENDERSON LANHAM, Georgia

R. WALTER RIEHLMAN, New York PORTER HARDY, JR., Virginia

CECIL M. HARDEN, Indiana FRANK M. KARSTEN, Missouri

GEORGE H. BENDER, Ohio JOHN W. McCORMACK, Massachusetts

CHARLES B. BROWNSON, Indiana HERBERT C. BONNER, North Carolina

THOMAS B. CURTIS, Missouri JOHN A. BLATNIK, Minnesota

MARGUERITE STITT CHURCH, Illinois HAROLD D. DONOHUE, Massachusetts

GEORGE MEADER, Michigan M. G. BURNSIDE, West Virginia

WILLIAM E. McVEY, Illinois RICHARD BOLLING, Missouri

ALVIN R. BUSH, Pennsylvania
JOHN F. SHELLEY, California

FRANK C. OSMERS, New Jersey
W. J. BRYAN DORN, South Carolina
SIDNEY A. FINE, New York
WILLIAM C. LANTAFF, Florida
WALTER S. BARING, Nevada

CHRISTINE RAY DAVIS, Chief Clerk
THOMAS A. KENNEDY, General Counsel

WILLIAM A. YOUNG, Staff Director

INTER-GOVERNMENTAL RELATIONS SUBCOMMITTEE

HERBERT C. BONNER, North Carolina, Chairman HAROLD D. DONOHUE, Massachusetts

CECIL M. HARDEN, Indiana JOHN F. SHELLEY, California

CHARLES B. BROWNSON, Indiana SIDNEY A. FINE, New York

THOMAS B. CURTIS, Missouri WILLIAM C. LANTAFF, Florida

HERBERT SMALL, Associate Counsel

LOUISE HARRIS, Clerk 1 Name changed to Committee on Government Operations, July 4, 1952.

II

CONTENTS

Page

1

3

7

9

55

48

H. R. 3683.

H. R. 5251

H. R. 3303

H. W. 391.

H. R. 13.

S. 1146.

Statement of-

Driscoll, Hon. Alfred, Governor of New Jersey

Kohler, Hon. Walter, Governor of Wisconsin.

Stevenson, Hon. Adlai E., Governor of Illinois -

Letters, statements, etc., submitted for the record by-

Brownson, Hon. Charles B., a Representative in Congress from the

State of Indiana, Chapter 11 of book titled “Congress-Its Con-

temporary Role”.

Driscoll, Hon. Alfred, Governor of New Jersey:

Memorandum on Federal-State-local tax relations

Federal, State, and local general revenue, 1946–51.

Federal tax receipts in fiscal years 1950 and 1951.

State taxes in 1950 and 1951.

Municipal revenue sources-cities having 1940 populations

over 25,000—1942 and 1949..

Table 1.-Collections of State taxes subject to over-

lapping, 1951.

Table II.- National and State collections from over-

lapping tax sources, fiscal years 1934, 1946, and 1950.

Table III.--Federal-State tax resources, 1950..

Table IV.---Comparison of Federal grants-in-aid to the

States by main programs.

Table V.—Range of State individual income tax rates as

of January 1, 1952.-

Table VI.-Range of State corporate income tax rates as

of January 1, 1952.

Table VII.-State excise rates as of January 1, 1952..

Table VIII.-Municipal nonproperty taxes, States in

which at least one city is using selected nonproperty

taxes, July 1, 1951.-.

Table IX.-Municipal nonproperty taxes.

Motion unanimously adopted by governors of 46 States.

Kohler, Hon. Walter, Governor of Wisconsin, excerpt from S. 1146.

Lawton, F. J., Director, Bureau of the Budget, letter to Hon. William

L. Dawson:

April 5, 1951

June 5, 1951

Warren, Hon. Lindsay C., Comptroller General of the United States,

letter to Hon. William L. Dawson:

May 8, 1951

May 14, 1951

Yates, Frank L., Acting Comptroller General of the United States,

letter to Hon. William L. Dawson, March 19, 1951

61

III

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