TAXING FARMERS' INCOME

Gerhard J. Isaac
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Abstract

a gain in amount of tax and a gain in the number of returns, except Auto Salvage Miscellaneous Auto Stores which shows a loss in number of returns. In the Lumber and Materials Group all concerns show a gain in both returns and amount of tax except Other Materials & Building Supplies. In the Service Group, Other Amusements and Athletic Events shows a loss in both returns and tax. Shoe Repair Shops shows a loss in returns but a gain in amount of tax. Theaters & Tent Shows shows a loss in amount of tax while all other concerns show a gain in both returns and amount of tax. In the Contracting Group, Miscellaneous Contractors shows a gain in both returns and amount of tax. In the Public Utility and Transportation Group, Other Utilities & Transportation and Air Transportation show a loss in both returns and amount of tax. Telephone and Telegraph Companies, Electric, Gas & Water Utilities show a loss in number of returns but a gain in the amount of tax. Railroads, Trolleys & Interurbans and Motor Transportation show a loss in amount of tax but a gain in number of returns. In the Miscellaneous Group, Flowers, Bulbs, Plants, Nursery Stock, Tomb Stones & Monuments, Cotton Gins & Cotton Oil Mills show a loss in both returns and amount of tax. Oil Field Equipment and Miscellaneous Retail Stores and Commercial Firms show a loss in amount of tax but a gain in number of returns and amount of tax. All other concerns show a gain in both returns and amount of tax. Use Tax Collections show an increase for the month but a loss in number of returns." Oklahoma certainly is having a very intelligent and successful handling of a sales and use tax.
对农民收入征税
除“汽车回收杂项汽车商店”在“退货”数量上出现亏损外,“税金”和“退货”数量均增加。在木材和材料集团中,除其他材料和建筑用品外,所有公司的回报和税收都有所增加。在服务组中,其他娱乐和体育项目在报税和纳税方面都出现了亏损。鞋店的回报是亏损的,但税收是增加的。剧院和帐篷表演显示了税收的损失,而所有其他关注显示了回报和税收的增加。在承包组中,杂项承包商的报税表和税额均有所增加。在公用事业和交通集团中,其他公用事业和交通以及航空运输在回报和税收上都出现了损失。电话和电报公司、电力、天然气和水公用事业公司的报酬率下降,但税收增加。铁路、有轨电车和城际交通以及汽车运输在税收上出现了损失,但在回报数量上却有所增加。在杂项组中,花卉、球茎、植物、苗木、墓碑和纪念碑、轧棉机和棉花油厂在回报和税收上均出现亏损。油田设备和杂项零售商店和商业公司在税额上出现亏损,但在报税次数和税额上出现增长。所有其他的关注点都显示了回报和税额的增加。使用税征收显示当月增加,但退税数量减少。”俄克拉何马州在销售税和使用税的处理上确实非常明智和成功。
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