SOME AVIATION TAX PROBLEMS

basis of commercial or industrial location or relocation. Numerous other factors, such as employment conditions, availability and cost of power, and transportation facilities greatly outweigh the tax factor in nearly all cases as a consideration incident to the location of business. Therefore, it is incumbent on the municipal official who would make his city attractive to look toward taxation factors as matters of minor significance. He cannot expect that tax policy will in any event revolutionize the local economy.