Proceedings Of The Fifty Seventh Annual Conference On Taxation 1964 PDF Download

Excerpt from Proceedings of the Seventh Annual Conference Under the Auspices of the National Tax Association (Formerly "State and Local Taxation"): Held at Buffalo, New York, October 23 to 25, 1913 For the benefit of those not familiar with the dual organization of the National Tax Association attention may be called to the fact that the Annual Conference is in a way quite distinct from the National Tax Association, under whose auspices the Conference is held. Membership in the Association is freely open to any person interested in the subject of taxation. The Conference, however, is made up of official delegates appointed by state governors, universities and colleges which maintain a special course in public finance, and state associations of certified public accountants. No member of the association, as such, has the right to vote in the Conference. "The voting power of the Conference upon an official expression of its opinion is limited with the purpose of safe-guarding the Conference from the possibility of having its expression of opinion influenced by any class interest; or consideration for those who devote their time to the work or management of this association; or favor for those who contribute money for its support." (Section 7, Art. III of the Constitution.) Taxation is a subject upon which such heated differences of opinion exist and upon which so large financial interests depend that the wisdom of this limitation upon the voting power will be manifest. In one sense, however, it is unnecessary. A strong unwritten law of both the Conference and Association confines their recommendations and active work to those reforms about which there is a practically unanimous agreement of experts. For the other and more debatable subjects it offers an open forum, where difficult points may be thrashed out and unnecessary differences arising from misunderstanding eliminated by means of joint study, open discussion and personal contact. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.