Special Collections Department
403 Parks Library
Iowa State University
Ames, IA 50011-2140
MS 125
Iowa Taxpayers Association
Records, 1937-1976, n.d.
Descriptive summary
| creator: | Iowa Taxpayers Association |
| title: | Records |
| dates: | 1937-1976, n.d. |
| extent: | 13.62 linear ft. (11 document boxes and 6 oversized boxes) |
| collection number: | MS 125 |
| repository: | Special Collections Department, Iowa State University. |
Administrative information
| access: | Open for research |
| publication rights: | Consult Head, Special Collections Department |
| preferred citation: | Iowa Taxpayers Association Records, MS 125, Special Collections Department, Iowa State University Library. |
Historical note
| The Iowa Taxpayers Association began its active existence on October 1, 1935 when offices were opened in the Iowa National Bank Building in Des Moines, Iowa. In an article from The Iowa Taxpayer (July 6, 1936), the organization stated that its goal was to make the "necessary facts available and figuring for real taxpayer control, we propose to assist and encourage the organization of local taxpayers associations in each county." The Iowa Taxpayers Association currently works towards creating a fair tax environment for businesses within the state, representing and supporting business taxpayers in Iowa through research, education and issue advocacy. |
Collection description
The collection (1937-1976) contains minutes, bylaws, correspondence, reports, newsletters, subject files, and scrapbooks of newspaper clippings on topics important to the association. The correspondence includes communications from prominent members in the U.S. Congress and people in Iowa businesses and professions. Business records from the ITA, such as minutes and reports, are also included in the correspondence files. Correspondents include: Ray Edwards, Executive Secretary of ITA |
Organization
The collection is organized in four series: |
Description of series
| Series 1 | Correspondence | 1953-1975 |
| extent: | 3.78 linear ft. (9 document boxes) | |
| description: | This series contains correspondence of the ITA, including general correspondence, Executive Vice President's correspondence files, and correspondence on specific topics. General correspondence files also include other administrative materials of the association such as minutes and reports. The series is arranged alphabetically. | |
Container list
Box |
Folder |
Title |
Dates |
8 |
1 |
Executive Vice President's copies, November 1959-December 1960 |
1959-1960 |
8 |
2 |
Executive Vice President's copies, December 1962-October 1963 |
1962-1963 |
8 |
3 |
Executive Vice President's copies, November-December |
1963 |
8 |
4 |
Executive Vice President's copies. January-March |
1964 |
8 |
5 |
Executive Vice President's copies, April-October |
1965 |
8 |
6 |
Executive Vice President's copies, June-December |
1970 |
8 |
7 |
Executive Vice President's copies, January-December |
1971 |
1 |
1 |
General: Includes the business of ITA |
1953-1955 |
1 |
2 |
General: Includes business of ITA; Excerpts from 1953 Annual Report of Iowa Taxpayers Association, September 10, 1956; Board of director's meetings and minutes; resolution to amend bylaws; correspondence regarding the Hoover Commission; statement on road fund tax increase for Hancock County; memorandum; minutes of meeting of National Committee of Railroad and Public Utilities Tax Representatives |
1956-1957 |
1 |
3 |
General: Includes business of ITA; study of sales tax cost to farmers on purchases for farm business; Pleasant Valley School District Budget; letter from railroad tax commissioners. January-August |
1958 |
1 |
4 |
General: Includes business of ITA, minutes of meeting of Railroad and Public Utility Tax Representatives and those of Western Association of Railway Tax Commissioners; bulletin of South Dakota association; address at ITA annual meeting: Math and Aftermath in the Public Schools, Roger A. Freeman; minutes of Iowa Highway Users Conference Meeting. September-December |
1958 |
1 |
5 |
General: Includes ITA business; pamphlet, Let's Return Politics to the People, Thomas R. Reid of Ford Motor Co.; memoranda to state taxpayer executives; remarks by Ben F. Jensen, House of Representatives; announcements and invitations to conferences and workshops; reports of interest to the ITA. January-June |
1959 |
2 |
1 |
General: Includes ITA business; statements; bulletins; memoranda; reports; invitations to and notices of conferences and meetings such as Iowa State Education Association (ISEA), Farm Bureau Federation, Iowa Food Distributors Association; Rules and Regulations for the Administration of the Iowa Employment Security Law. July-December |
1959 |
2 |
2 |
General: Includes ITA business; valuations for taxes collected for Iowa's largest cities; minutes of the Iowa Society of Association Executives and Roll; program for National Taxpayers Conference; reports; memoranda; paper on Purposes Served by Taxpayer Organizations, Carter W. Atkins, 1955; paper - Preparing for Political and Economic Communication, L.C. Michelon, 1960. January-March |
1960 |
2 |
3 |
General: Includes ITA business; state of Iowa Employer's Manual, 1960; memoranda of National Taxpayer's conference; Iowa Manufacturers News Bulletin, April 1960; newsletters from Iowa and out of state associations; notes; data; tax charts; conference invitations. April-July |
1960 |
2 |
4 |
General: Includes ITA business; statement on Iowa Taxpayers Association for Iowa Business Digest; minutes of Iowa Highway Users Conference; bulletins and newsletters. August-September |
1960 |
2 |
5 |
General: Includes ITA business; memoranda; news clippings; meeting and conference announcements; reports; report on Prospective State Tax Proposals in 1961 (includes tables). October-December |
1960 |
3 |
1 |
General: Includes ITA business; minutes of Iowa Taxpayers Association and other organizations with allied interests; public expenditures tables; National Affairs Committee for 1961; reports; resolutions of Iowa Manufacturers Association. January-June |
1961 |
3 |
2 |
General: Includes ITA business; statements; newsletters; news releases. July-September |
1961 |
3 |
3 |
General: Includes ITA business; Leonard W. Larson, M.D. address to America Medical Association House of Delegates, November 1961; Newsletters and clippings. October-December |
1961 |
3 |
4 |
General: Includes ITA business; minutes of Iowa Society of Association Executives [ISAE]; paper - The Property Tax Structure in Iowa, by Ballard B. Tipton; information on ISAE, February 1962; information on National Association of Railway Tax Commissioners, March 1962; newsletters. January-April |
1962 |
3 |
5 |
General: Includes ITA business; 1960 census of Iowa; 1960 property taxes collected in 1961; conferences; ISAE minutes, May 1962; bulletin: A Businessman Looks at Government Pay, 1962, Clarence B. Randell; tax charts; newsletters. May-September |
1962 |
4 |
1 |
General: Includes ITA business; agenda; memoranda; minutes; news releases; ISAE audit. January-May |
1963 |
4 |
2 |
General: Includes ITA business; minutes of tax study committee meeting; State of Iowa H.F.401 - An Act "Relating to Penalties for Failure to File a Sale or Use Tax Return…"; Iowa Manufacturer's Association (IMA) 60TH Annual Convention program; reports; conference program of 6th Annual Middle States Taxpayers, memoranda, resolutions; news clippings. June-August |
1963 |
4 |
3 |
General: Includes ITA business; report on liquor consumption—meetings and conventions; statement on federal tax policy; reports; Iowa Association of Tax Representatives meeting agenda; memoranda; programs for conferences; newsletters. September-December |
1963 |
4 |
4 |
General: Includes ITA business; memoranda; conferences agenda. January-April |
1964 |
5 |
1 |
General: Includes ITA business; memoranda; minutes of Tax Revision Study Committee; news clippings. May-July |
1964 |
5 |
2 |
General: Includes ITA business; paper on Personal Tax Rates with charts and tables from National Association of Manufactures (NAM); information on weights and sizes of tracks from American Association of State Highway Officials (AASHO); minutes. August-October |
1964 |
5 |
3 |
General: Includes ITA business; talk by Ballard B. Tipton, Director of Property Tax Division of Iowa State, Tax Commission - "Looking Ahead to 1965," Reader's Digest reprint "Let's Put a Price Tag on Our Laws," October 1964; notes; Tax Foundation officers elected in 1964; budget work sheets; list of bills that would increase local property taxes; report on the State Budget. November-December |
1964 |
5 |
4 |
General: Includes ITA business; legislative committee report to members of National Association of Railway Tax Commissioners. January-February |
1965 |
6 |
1 |
General: Includes ITA business; report to Board of Directors on Executive Committee activities; minutes; legislative Report on Property Tax Relief Proposals; millage rates for taxes collectible in 1965 in larger Iowa cities; 1964 welfare expenditures in Iowa counties. March-April |
1965 |
6 |
2 |
General: Includes ITA business; memoranda; copy of H.R.7478 revising Federal Stamp Tax Act as it relates to real estate transfers; questions concerning property taxation as a factor in interstate competition for industry. May-June |
1965 |
6 |
3 |
General: Includes ITA business; remarks by Alfred Willoughby, Executive Director of National Municipal League at annual Middle States Taxpayers Conference; remarks by Benton Warder, Price Waterhouse and Company, on use of electronic data process equipment for government agencies. July-August |
1965 |
6 |
4 |
General: Includes ITA business; minutes of Congressional Action Committee meeting; minutes of Tax Study Committee meeting; minutes of Iowa Highway Users' Conference. September-October |
1965 |
6 |
5 |
General: Includes ITA business; reports; questionnaires; Iowa State Tax Commission memoranda on Legislative Changes. November-December |
1965 |
6 |
6 |
General: Includes ITA business |
1968-1969 |
6 |
7 |
General: Includes ITA business; National Taxpayers Conference report of treasurer; annual Middle States Taxpayers Conference agenda. January-July |
1970 |
7 |
1 |
General: Includes ITA business; reports. August-December |
1970 |
7 |
2 |
General: Includes ITA business; reports; news clippings; revenue sharing testimony by Norman B. Ture in U.S. House of Representatives. January-July |
1971 |
7 |
3 |
General: Includes ITA business. August-December |
1971 |
7 |
4 |
General: Includes ITA business; Iowa Association of Tax Representatives 1972 Committees. January-November |
1972 |
7 |
5 |
General: Includes ITA business; Federal Highway Act of 1973; memoranda. January- December |
1973 |
7 |
6 |
General: Includes ITA business; statement on National Land Use Policy, Howard L. Edwards, vice president of the Anaconda Company before U.S. Senate Committee on Interior and Insular Affairs; 1973-1974 Directory of Iowa Manufactures; 1974 Lucas County budget. January-December |
1974 |
7 |
7 |
General: Includes ITA business; minutes of ITA Executive Committee Meeting; tables on Tax Rates on Taxable Income; tax rate charts and tables; memoranda; Property Tax Study Committee proposals. January-December |
1975 |
9 |
1 |
Legislative matters |
1971-1973 |
9 |
2 |
Local budgeting |
1971-1973 |
9 |
3 |
Membership and mailing list |
1972-1973 |
9 |
4 |
Property taxation |
1972-1973 |
Description of series
| Series 2 | Administrative Records and Subject Files | 1945-1963, n.d. |
| extent: | 0.42 linear ft. (1 document box) | |
| description: | This series contains ITA bylaws, Board of Directors minutes, reports, membership information, trust reports, and subject files. Subject files include materials related to the Agricultural Land Credit Bill and school district tax appropriations. The series also includes a file of materials related to the Davenport ITA office. Additional ITA administrative records may be found in the general correspondence files in Series 1; these materials include minutes and reports. This series is arranged alphabetically. | |
Container list
Box |
Folder |
Title |
Dates |
10 |
1 |
Agricultural Land Credit Bill, appropriations and schools: Material includes correspondence re: suit brought on constitutionality of the land tax credit; school tax tables; Petition in Equity - Laura Dickenson versus C. Fred Porter, State Comptroller et al.; Dissenting Testimony; appeal; news clippings (Note: The agricultural land tax credit fund was created to aid persons who face high school taxes on farm land, not to aid school districts. The money would be used to offset the portion of the general school fund tax levy above 15 mills on any agricultural land or horticultural land of more than 10 acres.) |
1945-1950 |
10 |
2 |
County school districts budget worksheets: Includes budgets, worksheets and expenditures for county school districts. |
1960-1961, n.d. |
10 |
3 |
County school districts budget worksheets: Includes related correspondence; worksheets; Southeast Polk Community School District proposed budget and objections to same by taxpayers; other county worksheets. |
1962-1963, n.d. |
10 |
4 |
Davenport ITA Office records. Includes certificated copy of Corporate Resolution; deposit slips; correspondence; Scott County Poor Fund figures. |
1954-1959 |
10 |
5 |
Early ITA records: Includes minutes of board of directors meetings for January, April, September, November 1946, January, June and September 1949, also one undated; reports; ITA Code of Bylaws; article "Watching Taxes for People" from Iowa Commerce magazine. |
1946-1949,n.d. |
10 |
6 |
Membership lists and dues collections: Includes related correspondence; membership list by counties |
1951-1958 |
10 |
7 |
Reports, papers, remarks: Includes Comments on President's Special Message on Highways by Bob Phillips; policy statement of Iowa Highway Users Conference; reports re: aging and care of same; remarks, Aging with a Future--Every Citizen's Concern; papers on Capital Improvement Planning; program summary of Eastern States Taxpayers Conference; paper, Planning and Administering a Capital Improvements Program; paper, Governmental Services, Taxes and their Effect on Industrial Development; paper Property Tax in Louisiana, Problems, Findings, Recommendations; paper, Tax Structures Studies in Wisconsin and conference speeches and remarks; minutes; Resolution IV, Federal Unemployment Tax Base and Rate. |
1959-1961 |
10 |
8 |
Trust Reports from Bankers Trust No. 522 |
1950-1954 |
Description of series
| Series 3 | Newsletters | 1936-1976 |
| extent: | 0.42 linear ft. (1 document box) | |
| description: | This series contains copies of newsletters of the Iowa Taxpayers Association. | |
Container list
Box |
Folder |
Title |
Dates |
11 |
1 |
The Iowa Taxpayer, bound copy, vols.1-20, July 1936-June1946 |
1936-1946 |
11 |
2 |
The Iowa Taxpayer, vols. 21-27, July 1946-December 1949 |
1946-1949 |
11 |
3 |
The Iowa Taxpayer, vols. 28-37, January 1950-December 1954 (missing June to November 1952) |
1950-1954 |
11 |
4 |
The Iowa Taxpayer, vols.38-47, January 1955-December 1959 |
1955-1959 |
11 |
5 |
The Iowa Taxpayer, vols.48-60, January 1960-December 1961; January 1962-August 1963 (not inclusive); September/October 1963-November 1964 |
1960-1964 |
11 |
6 |
The Iowa Taxpayer, January 1965-September 1968 (not inclusive) |
1965-1968 |
11 |
7 |
A Taxpayer Report, April 1969-September 1976 (not inclusive) |
1969-1976 |
Description of series
| Series 4 | Scrapbooks | 1937-1943 |
| extent: | 6 oversize boxes | |
| description: | This series contains scrapbooks of newspaper clippings. The subject matter in the news clippings reflects ITA interests including the costs of running the federal government; operating costs of states, countries, cities, schools; maintaining the aged and the poor. | |
Container list
Box |
Folder |
Title |
Dates |
12 |
1 |
Scrapbook: News clippings |
1937-1938 |
13 |
1 |
Scrapbook: News clippings |
1938-1939 |
14 |
1 |
Scrapbook: News clippings |
1939-1940 |
15 |
1 |
Scrapbook: News clippings |
1940-1941 |
16 |
1 |
Scrapbook: News clippings |
1941-1942 |
17 |
1 |
Scrapbook: News clippings |
1942-1943 |