Search

Back to top

Search Constraints

Start Over You searched for: Subjects Taxation -- Michigan. Remove constraint Subjects: Taxation -- Michigan.
Number of results to display per page
View results as:

Search Results

Collection

Albert James Phillips papers, 1925-1962

2 linear feet

Lansing, Michigan, educator, executive secretary of Michigan Education Association, 1936-1958, and member of Michigan State Tax Study Commission. Correspondence, speeches, articles, and newspaper clippings concerning his interest in education, and his work for the M.E.A. and tax study commission.

The Albert Phillips collection documents his career as head of the Michigan Education Association and as a member of the Governor's tax study commission. The collection includes correspondence, reports, newsletters, speeches, articles, and other materials produced by the MEA and the two tax study commissions on which he served.

Collection

Arthur J. Lacy Papers, 1891-1975

10 linear feet — 2 oversize folders — 1 oversize volume

Detroit, Michigan, attorney and judge, Democratic candidate for governor in 1934. Correspondence, legal case files, family materials, speeches, essays, diary notes, financial materials, newspaper clippings, scrapbooks, photographs, and transcript of oral interview.

The Arthur J. Lacy collection consists of correspondence and other papers documenting his political activities within the Democratic party and career as a Detroit attorney. The collection has been divided into the following series: Biographical information; Personal letters; Professional correspondence and related papers; Lacy Family papers; Speeches; Early personal materials; Writings, essays, etc.; Financial files; Miscellaneous; Newspapers clippings; Photographs; and Legal files.

The Lacy Collection documents particularly well Lacy's major legal cases (Wilson vs. White, the Ford Stock Tax Case, Mary A. Rackham Estate) and his transition from conservative Democrat to conservative Republican. His letters home from Valparaiso, Indiana and Ann Arbor and his letters to his future wife Beth Garwick give a detailed picture of college life in the 1890's. Major subjects covered in the public papers are the Detroit Domestic Relations Court, problems of taxation and banking in the depression, Lacy's friendship with James Couzens, and the campaigns of 1932 and 1934. A series of notes Lacy wrote to himself from 1915-1928 and 1946-1956 reveal his political ideals, personal morality, and his relationship to his family.

Within the Professional Correspondence and related papers series, the researcher will find correspondence with many notable political and business figures. These include John W. Anderson, William R. Angell, Art Baker, Arthur A. Ballantine, C.C. Bradner, John V. Brennan, Thomas E. Brennan, Prentiss M. Brown, Wilber M. Brucker, George E. Bushnell, Daniel T. Campau, Harvey J. Campbell, John J. Carson, E.R. Chapin, John S. Coleman, William A. Comstock, Calvin Coolidge, Grace G. Coolidge, Frank Couzens, James J. Couzens, John D. Dingell, Patrick J. Doyle, William J. Durant, Henry T. Ewald, Mordecai J.B. Ezechiel, James A. Farley, Homer Ferguson, Woodbridge N. Ferris, Clara J.B. Ford, Edsel B. Ford, Joseph Foss, Fred W. Green, Alexander J. Groesbeck, Edgar A. Guest, James M. Hare, Herbert C. Hoover, J. Edgar Hoover, Kaufman T. Keller, Stanley S. Kresge, David Lawrence, Arthur F. Lederle, John C. Lehr, Fulton Lewis, Percy Loud, William G. McAdoo, William McKinley, George A. Marston, Eliza M. Mosher, Frank Murphy, George Murphy, William J. Norton, George D. O'Brien, Elmer B. O'Hara, Hazen S. Pingree, Mary A. H. Rackham, Horace H. Rackham, Clarence A. Reid, George W. Romney, Eleanor Roosevelt, Franklin D. Roosevelt, Alexander G. Ruthven, W.M. Skillman, Albert E. Sleeper, Edward D. Stair, Arthur E. Summerfield, William H. Taft, Joseph P. Tumulty, Arthur H. Vandenberg, A. VanderZee, Murray D. Van Wagoner, Henry F. Vaughan, Carl Vinson, Matilda R.D. Wilson, Clarence E. Wilcox, and R.A.C. Wollenberg.

The Lacy Family papers are rich in detail about life in Michigan in the nineteenth and early twentieth century; the surviving letters document family crises and Lacy's role in them as the oldest and most successful child and later, as family leader. Lacy was the family genealogist and he collected and preserved the family correspondence of his uncles and aunt, some of which date back to the 1850's.

Collection

Charlotte Copp papers, 1976-1995 (majority within 1978-1984)

0.5 linear feet

Civic activist opposed to tax limitation programs and initiatives and supportive of maintaining existing tax rates and levels of state services. Files detailing her work with such organizations as Citizens Opposed to Slick Tax Schemes, Citizens to Save Our State, Promote Michigan, and Michigan Tax Information Council.

The Charlotte Copp papers consist of 0.5 linear feet of material arranged according to the ballot campaigns or organizations in which she was involved: Michigan Taxpayers Vote "No" on Proposal C; Citizens Advisory Committee to Civil Service Commission; Citizens Opposed to Slick Tax Schemes; Citizens to Save Our State; Promote Michigan, and Michigan Tax Information Council. The bulk of the material is in the Citizens Opposed to Slick Tax Schemes and Citizens to Save Our State files; this reflects Copp's more active involvement in these two anti-tax limitation campaigns. The materials in the other series are thinner as the campaigns seemed to hold less sense of immediacy for Copp.

The materials consist of agendas, minutes, correspondence, financial reports, background reports, and press releases. They are arrayed alphabetically by type of material within each series. As Copp's most active level of involvement was as treasurer, the financial reports and budgets are illuminating of the widespread support these campaigns enjoyed even during downturns of the state's economic cycle. The minutes and correspondence also shed light on the inner workings of well-funded, well-organized, grass-roots organizations.

Since periodic efforts to pass tax limitations or tax rollbacks arise on the Michigan political scene during the 1970s and 1980s, various individuals, groups, and coalitions rose to oppose what they sensed to be short-sighted fiscal policy. Charlotte Copp was one such individual, but her involvement is reflected in the activity of larger groups. To gain a fuller understanding of Copp's political involvement, one should examine the League of Women Voters collections (containing material detailing Copp's presidency of that organization). To gain a more extensive grasp of the anti-tax limitation efforts of 1984, one should consult the Promote Michigan Committee collection.

Collection

Committee For Responsible Tax Reform records, 1989

1 linear foot

Michigan citizens group established in support of proposal B relating to the reform of public school financing on the 1989 state ballot. Reports, surveys, minutes, correspondence, and audio and visual materials.

The records of CRTR consist of one foot of materials from the campaign office dating from 1989. The materials consist of reports, surveys, minutes, and correspondence. Most of the reports and surveys were not produced by CRTR but by other organizations that were concerned about school taxes. These records were kept by CRTR mostly as reference materials to assist them in their campaign. The correspondence and committee records were produced by CRTR but are very few in number.

This record group also contains some audio and visual materials. The cassette tape found in the folder labeled program tape is part of a slide presentation made by CRTR. The visual material is a video cassette of a commercial opposing the passage of Proposal B and is narrated by L. Brooks Patterson.

Collection

David L. Littmann papers, 1964-2014 (majority within 1970-2010)

13.5 linear feet — 1 oversize folder — 4 oversize folders — 4.7 GB (online)

Online
Chief Economist and Senior Vice President of Comerica Bank, author of the bank's monthly business brochure, regular commentator on local and national radio and TV programs. The collection includes publications, speeches, and correspondence.

Through writings and speeches, the David Littmann collection provides a look into the state of Michigan's economy, especially as it relates to tax policy and the automobile industry, from 1974 to 2014. The collection is divided into eight series: Biographical, Correspondence, Manuscripts, Publications, Press, Speeches, Audio Visual, and Publications/Press Additions.

Collection

Department of History (University of Michigan) student papers, 1930-1987

7 linear feet (263 papers)

Student papers, 1930-1987 prepared for classes in history at the University of Michigan (primarily Michigan history class taught by Lewis G. VanderVelde, but also including research papers for classes taught by Sidney Fine and others); topics concern Michigan social and political history; Michigan biography and bibliography; and local community history.

The student papers are organized alphabetically by author in two series, which are similar in date range and topics covered. Topics of papers concern Michigan social and political history; Michigan biography and bibliography; local community history and University of Michigan history. A topical index to the papers is available in the first box of the collection.

Collection

Douglas Ross Papers, 1967-2002

8 linear feet — 0.6 MB (online)

Online
Douglas Ross (1942- ) is a Michigan political figure. He has been active in many political organizations and the Democratic party and served as Michigan Director of Commerce and United States Assistant Secretary of Labor. He also ran, unsuccessfully, for governor of Michigan in 1998. Ross' main concerns are economic policy and education. He currently runs a charter school in Detroit, Michigan. The papers cover most of his career, especially as Michigan Senator and at the Department of Labor, and include his notes and articles, correspondence, publications, and videotapes.
Collection

Frank D. Beadle papers, 1951-1972

3 linear feet

Republican State Senator, 1951-1968, from St. Clair, Michigan, and member of the Senate Appropriations Committee. Scrapbooks of correspondence, newspaper clippings, and printed material detailing his political career; notebooks of speeches; papers relating to the proposed state income tax, 1962-1963; papers concerning the administration of the Blue Water Bridge, 1955-1963; and miscellanea.

Scrapbooks documenting Beadle's career as a state legislator and politician, and as writer of doggerel poetry. The records include correspondence, newspaper clippings, and printed material detailing his political career; notebooks of speeches; papers relating to the proposed state income tax, 1962-1963; papers concerning the administration of the Blue Water Bridge, 1955-1963; and miscellanea.

Collection

George Romney Papers, 1920s-1973

601 linear feet — 194.6 GB (online)

Online
Republican Governor of Michigan, 1962-1969; Presidential candidate, 1968; Secretary of Housing and Urban Development, 1969-1972. Papers consist of extensive correspondence and subject files from his tenure as governor, campaign material, and files relating to service at HUD and his other political activities, includes photographs, films and videotapes and sound recordings.

The papers of George Romney document the many faceted career of an automobile executive, governor of Michigan, candidate for President, cabinet officer, and activist on behalf of volunteerism. In this electronic version of the finding aid to the Romney papers, there are six subgroups of materials. These are Gubernatorial Papers covering the period of 1962 to 1969, Pre-gubernatorial Papers covering the period before taking office in 1963, Post-gubernatorial Papers covering the period after 1968, records of Romney Associates (a group established during his bid for the presidency), Visual Materials covering mainly the period up to 1969, and Sound Recordings also covering up to 1969. There is some overlapping of dates, particularly around the time when Romney was first elected governor in 1962 and the period when he joined the Nixon administration in 1969. The researcher should also note that the papers of Lenore Romney are not part of this finding aid.

Collection

John Francis Murphy papers, 1883-1940

2 linear feet

Father of Frank and George Murphy; correspondence and other papers.

The Murphy collection consists mainly of correspondence between John and Mary Brennan Murphy and their children, mainly sons George, and Frank while they were serving in the military during World War I. Other materials relate to the Democratic Party in Michigan, especially the elections of 1886 and 1888.

Collection

League of Women Voters of Michigan Records, 1926-1999

38 linear feet

Minutes, annual reports, presidents' letters, legislative programs, issue files concerning its involvement with such issues as child welfare, civil service, the Constitutional Convention of 1961-1962, election law reform, environmental quality, fair employment practices, human resources, reapportionment, taxation, and voters services; also include records of local branches.

The Michigan League of Women Voters was formed in the early 1920s. The records of the Michigan League of Women Voters cover the period from the 1940s to the 1990s. The issues series document such concerns as environmental quality (air pollution, pesticides, solid waste, and water) as well as human resources (teacher accountability, busing, the Equal Rights Amendment, housing, and social services). There are also large portions of material on taxation, reapportionment, international relations, election law reform, and on the Michigan Constitutional Convention of 1961-1962.

Each local chapter of the LWV was required to send its annual reports to the state league. These reports summarized special programs, membership, and financial information. These, as well as correspondence, by-laws, and in some cases, minutes, bulletins, special reports, and voters guides reflect the concerns and issues which confronted the league on the local level.

In many cases local leagues were disbanded because of lack of interest or because the members joined with other local leagues. These discontinued leagues have been designated by the word defunct after their name. Individuals interested in the Farmington leagues should also consult the material under the heading of West Bloomfield - Farmington. Huntington Woods and Lathrup Village joined the league of Ferndale and Pleasant Ridge. For those interested in the League of Women Voters in the Upper Peninsula consult the local league series under each community as well as the heading of Copper Country.

Collection

Martin R. Bradley papers, 1918-1961

2 linear feet

Democratic state representative from Menominee County, Michigan, 1923-1925 and 1927-1935. Correspondence, subject files, and clippings and scrapbooks primarily relating to his legislative career, his participation on the Michigan Legislative Council, and Upper Peninsula political and economic subjects.

While the collection dates from 1918-1961, the bulk of the papers are from 1923-1935 and relate to Mr. Bradley's legislative career. The collection has been arranged into four series: Biographical, Correspondence, Topical files, and Scrapbooks. This is a small but rich collection relating to Michigan politics, with special emphasis on Menominee County and the Upper Peninsula. Because of the correspondence, legislative files, proceedings of the legislative council, Bradley-Doyle folder, and the scrapbooks, the years 1933-1934 are especially well documented.

Collection

Michigan Municipal League records, 1928-1977

2 linear feet

Advisory organization to Michigan local governments; correspondence, reports, and clippings and scrapbooks relating to organizational activities.

The records of the Michigan Municipal League include correspondence with city officials in the period of 1928-1929. These include Laird J. Troyer, mayor of Lansing, Alvah P. Cady, Benton Harbor city attorney, Earnest C. Brooks, mayor of Holland, and Ganson Taggart, Grand Rapids city attorney. There are also staff field reports, 1934-1947; and correspondence, 1944, of the Michigan Municipal Finance Commission, Tax Study Advisory Committee with letters of D. Hale Brake, Harry F. Kelly, George P. McCallum, and E. Blythe Stason. The scrapbooks of clippings are useful for their documentation of league activities.

Collection

Promote Michigan Committee Records, 1983-1984

0.4 linear feet

Organization formed in opposition to the Voter's Choice Amendment, an amendment to the state constitution to roll back taxes to their 1980-1981 level. Scattered minutes, agendas, mailings, and collected material relating to the Committee's political activities.

The Promote Michigan Committee collection provides some insight into how a professionally organized, well-funded, broadly based campaign successfully opposed tax reduction. The records are arranged alphabetically by type of material. The agendas, minutes, and correspondence provide some sense of the day-to-day functioning of the committee, but they are neither detailed nor complete. The background materials and press releases discuss the issues involved in tax reduction and amply delineate various groups' arguments against Proposal C.

Of special interest is Ray Brennan's review of the Committee's actions, "Keep our Comeback Alive." This is a report on the campaign's context, strategy, literature, finances., and results, and it is helpful in capturing the essence of the 1984 campaign. To gain the broader historical perspective on efforts to combat tax reduction in Michigan, one should also consult the League of Women Voters records and the Charlotte Capp collection.

Collection

Records of Department of Treasury: Property Tax Division, 1936-1942; 1954-1957

223 ft., 8 in.

Series 1 of RG 72-76 consists of the rural property inventories from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years ca. 1936-1942 as established by the State Tax Commission in cooperation with the Works Progress Administration. Series 2 of RG 72-76 consists of records of analysis of equalized valuations from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years 1954-1957.

Series 1 of record group RG 72-76 consists of the rural property inventories from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years ca. 1936-1942 as established by the State Tax Commission in cooperation with the Works Progress Administration. 8 1/2 x 10 1/4 inch data cards contain information describing the land; buildings; fences; crops; woodlands; means of communication; sources of heat and light; number of school districts; legal land descriptions; village or township location; name and address of person assessed; and amount of acreage within certain classifications. Sketches of houses and general land areas are included. Valuations placed by the Board of Review are occasionally included. Records are arranged alphabetically by name of township, then numerically by section number. Not complete for all counties included.

Series 2 of record group RG 72-76 consists of records of analysis of equalized valuations from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years 1954-1957. The records offer a variety of information relating to the assessment and valuation of personal and real property in the state of Michigan, and are grouped into several categories: statistical analysis (STC 3); appraisal record card (STC 2); appraisal record card for commercial properties (STC 11); acreage (STC 13); real and personal property statement (no form number); and farm personal inventory (no form number). Records relate to cities and villages as well as rural areas. Records are arranged alphabetically by name of county and township, city, village or assessment district.

Collection

Richard H. Headlee papers, 1976-1992

7 linear feet — 1 oversize folder

Life insurance executive, leader of a citizens tax limitation movement in Michigan, officer of Taxpayers United for Tax Limitation. Subject files relating to the tax limitation movement in Michigan, especially the work of Taxpayers United for Tax Limitation and Taxpayers United Federation; includes photographs, video cassettes, and news clippings.

The Richard H. Headlee Papers document the activities of the principal leader of the "tax revolt" in Michigan in the 1970s and 1980s. The papers include material on the major organizations Headlee founded or was affiliated with, the voter initiative which resulted in passage of Proposal E (the "Headlee Amendment") restricting growth in property taxes, and Headlee's campaign for governor in 1988.

The papers were received in two major accessions. The first, received in 1988, has been arranged in three series: Taxpayers United for Tax Limitation, Taxpayers United Federation, and Topical Files. The second accession, received in 1994, has been divided into six series: Correspondence, Headlee for Governor (1988), Headlee Initiative, Taxpayers United for the Michigan Constitution, Visual Materials, and Clippings.

Collection

Rollo G. Conlin Papers, 1948-1966

5 linear feet

Republican state representative from Tipton, Michigan, 1945-1967; member of the House Ways and Means Committee; chairman of the Committee on General Taxation; the State Tax Study Commission, 1957-1959; and the Joint House and Senate Committee on Constitutional Implementation. Correspondence, reports, subject files, sound recordings, and other papers largely relating to problems of state taxation in the administrations of G. Mennen Williams and John B. Swainson.

The collections has been arranged into the following series: Correspondence; Speeches and press releases; Taxation Legislation and related background information; Other Legislative Matters; Committee on Statutory Implementation of the Constitution; Visual Materials; and Sound Recordings.

Collection

Taxpayers United Federation Records, 1973-1994

6 linear feet — 3 digital video files

Online
Records of Taxpayers United Federation (and the two organizations from which it was formed, Taxpayers Federation of Michigan, and Taxpayers United for Tax Limitation), both organizations concerned with state tax limitation ballot proposals. Board of Director's and president's files, correspondence, clippings, photographs, videotapes, newsletters and other organizational records; contain material concerning ballot drives in 1976, 1978, and 1980.

The Taxpayers United Federation Records are comprised of three series: Taxpayers Federation of Michigan; Taxpayers United for Tax Limitation; and Taxpayers United Federation. Each series is arranged first chronologically by year, then alphabetically by topic. While correspondence in each series is in chronological order by month, the researcher is advised that, whenever possible, correspondence has been left with appropriate topical files.

Collection

William B. Mershon Papers, 1848-1943

46.5 linear feet — 1 oversize folder — 14 microfilms

Online
Saginaw, Michigan, lumberman and businessman, and Michigan State Tax Commissioner, 1912 and wildlife conservationist and sportsman. Papers include extensive correspondence files, business records and photographs.

The William Mershon collection consists of correspondence dealing with Mershon's various activities as a lumberman, Saginaw businessman, and member of the State Tax Commission in 1912. Subjects included in the papers are Michigan wildlife conservation, the Michigan Sportsmen Association, the Michigan Manufacturers Association, the Michigan State Tax Commission, Michigan politics, the Democratic party, personal business investments, lumbering and mining interest, and personal affairs.

The collection also includes diaries, a book of notes on hunting and fishing trips, and various business records such as cash books, time books, ledgers, and journals. These primarily concern his investments and lumbering business. Many of the business records are available on microfilm. The collection also includes photographs.