{"@context":"http://iiif.io/api/presentation/2/context.json","@type":"sc:Manifest","@id":"https://iiif.quartexcollections.com/ncdcr/iiif/7d440958-dff3-46bb-8dc3-3b6c8b7ea0aa/manifest","label":"Tax_Research","metadata":[{"label":"Title","value":"State Agency Finding Aid: Tax Research, 1929-1934"},{"label":"MARS ID","value":"24"},{"label":"Digital Collections","value":["Legacy Finding Aids Collection"]},{"label":"Identifier","value":"Tax_Research"},{"label":"Digital Format","value":["application/pdf"]},{"label":"Hosted By","value":["State Archives of North Carolina"]},{"label":"Metadata Creator","value":["Cusick, Aaron"]},{"label":"Type","value":["Text"]},{"label":"Notes Public","value":"If you have questions about this collection, please contact the State Archives of North Carolina at archives@ncdcr.gov."},{"label":"Source","value":"Tax Research Records. State Archives of North Carolina"},{"label":"Language","value":["English"]},{"label":"Description","value":"In 1941 the General Assembly authorized the separation of the  statistical and research unit of the Department of Revenue from that agency and its designation as a separate state Department of Tax Research.  The governor was granted the right to establish the department, which he did on 1 July 1942.     A director of the department was to be named by the governor to serve at his pleasure.  The director was authorized to employ additional clerical staff, as approved by the governor and the Advisory Budget Commission (ABC). Basic duties of the department were to study taxation and the effect of economic conditions on tax bases and tax collections;  to submit estimates of state revenue collections to the Advisory Budget Commission; to assemble and classify available data relating to taxation;  and to make recommendations to the ABC for changes in the Revenue and Machinery Act. The 1941 legislation made the director of the Department of Tax Research the chairman of the State Board of Assessment, discussed in  the agency history of the Property Tax Commission.  In 1947 he was removed from the State Board of Assessment and his place taken by the commissioner of revenue.  The Department of Revenue provided funding for the Department of Tax Research, except allotments made by the governor from contingency and emergency funds and special appropriations for the research unit. In 1953 the legislature confirmed the independence of the Department of Tax Research as a separate state agency, although it continued to receive funding through and office space from the Department of Revenue. The Advisory Budget Commission was empowered to call upon the Department of Tax Research for amendments and recommendations for changes in the  state's tax laws, which proposals were to be presented to the General Assembly for action.  The department's published biennial report was to include its recommendations, findings, and a statistical digest concerning state and local taxation.  The department director also   served on the Tax Review Board, which is discussed in the Department of   Revenue agency history. The Executive Organization Acts of 1971 and 1973 transferred the Department of Tax Research to the Department of Revenue, which assumed  all its functions and duties. REFERENCES: P.L., 1941, c. 327, ss. 1, 2, 4-7, 9. S.L., 1947, c. 184, s. 1. S.L., 1953, cc. 1125, s. 1, 2; 1302, s. 7. S.L., 1955, c. 1350, s. 13. S.L., 1971, cc. 864, s. 18; 1093, s. 11. S.L., 1973, c. 476, s. 193(2)(3). Office of the Secretary of State.  NORTH CAROLINA MANUAL, 1993-1994.   Edited by Lisa A. Marcus.  Raleigh, 1994.  Pp. 316-323."},{"label":"Digital Characteristics","value":"1 page"},{"label":"Format","value":["Finding aids"]},{"label":"Rights","value":"This item is provided courtesy of the State Archives of North Carolina and is a public record according to G.S.132."},{"label":"Source Collections","value":["Tax Research Records. State Archives of North Carolina"]}],"description":"State Agency Finding Aid: Tax Research, 1929-1934","sequences":[{"@type":"sc:Sequence","canvases":[{"@id":"https://iiif.quartexcollections.com/ncdcr/iiif/7d440958-dff3-46bb-8dc3-3b6c8b7ea0aa/canvas/_1","@type":"sc:Canvas","label":"Tax_Research-1","height":1690,"width":1259,"images":[{"@type":"oa:Annotation","motivation":"sc:painting","resource":{"@id":"https://iiif.quartexcollections.com/ncdcr/iiif/314a4214-510b-4bac-9e75-be9790541e7d/full/full/0/default.jpg","@type":"dctypes:Image","format":"image/jpeg","service":{"@context":"http://iiif.io/api/image/2/context.json","@id":"https://iiif.quartexcollections.com/ncdcr/iiif/314a4214-510b-4bac-9e75-be9790541e7d","profile":"http://iiif.io/api/image/2/level2.json","tiles":[{"width":512,"scaleFactors":[1,2,4]}]},"height":1690,"width":1259},"on":"https://iiif.quartexcollections.com/ncdcr/iiif/7d440958-dff3-46bb-8dc3-3b6c8b7ea0aa/canvas/_1","metadata":[]}],"thumbnail":{"@id":"https://iiif.quartexcollections.com/ncdcr/iiif/314a4214-510b-4bac-9e75-be9790541e7d/full/500,500/0/default.jpg","@type":"dctypes:Image","height":500,"width":500}}]}],"thumbnail":"https://iiif.quartexcollections.com/ncdcr/iiif/314a4214-510b-4bac-9e75-be9790541e7d/full/300,300/0/default.jpg","logo":"https://iiif.quartexcollections.com/ncdcr/iiif/logo"}