Contents
Collection Overview
Administrative Information
Biographical Note
Scope and Contents of the Collection
Organization of the Collection
Series 1: CORRESPONDENCE CONCERNING MOUNT'S WORK ON THE V.A.T.
Series 2: MISCELLANEOUS
1934-1977
Series 3: "REFORM BY TYPEWRITER"
1932-1977
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Wadsworth W. Mount (AC 1928) Papers, 1907-ca. 1985
Finding Aid
Finding aid prepared by Janet K. Ha 2007, Student Assistant.
2011
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Creator:
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Mount, Wadsworth W., 1907-1985. |
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Title:
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Wadsworth W. Mount Papers |
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Dates:
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1907-ca. 1985 |
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Abstract:
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The papers document Wadsworth W. Mount's long interest in the value-added tax (VAT). The bulk of the papers consist of correspondence regarding the VAT and articles he wrote about it: "New Taxes for Old," "Who Pays the Piper Should Call the Tune," and "A Re-examination of Taxation Fundamentals." Mount compiled a large amount of correspondence and documentation concerning tax policy in binders over a period of 45 years, which he entitled "Reform by Typewriter."
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Extent:
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4 archives boxes, 3 records storage boxes(5 linear ft.) |
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Language:
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English |
Alumni Biographical Files - Class of 1928 - Mount, Wadsworth W.
Processed in July 2006 by Janet K. Ha (AC 2007), Student Assistant
Please use the following format when citing materials from this collection:
[Identification of item], in Wadsworth W. Mount Papers [Box #, Folder #], Amherst College Archives and Special Collections, Amherst College Library
There is no restriction on access to the collection for research use. Particularly fragile items may be restricted for preservation purposes.
Requests for permission to publish material from the collection should be directed to the Archives and Special Collections. It is the responsibility of the researcher to identify and satisfy the holders of all copyrights.
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Mount was born in Wheaton, Minn. on July 22, 1907. He was an inventor, holding over twenty U.S. and foreign patents. After graduation from Amherst College (Class of 1928) he held various positions in investment banking, accounting, management (manufacturing), printing and publishing. After 1943 he was primarily self-employed in research and development of new products and related services for clients. In 1976 he formed the Mount Pipe Joint Corporation. He died on Nov. 18, 1985. Mount first proposed a form of value-added tax in 1941 and during his lifetime continued to write and campaign for its adoption in the United States.
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The papers document Wadsworth W. Mount's long interest in the value-added tax (VAT). The bulk of the papers consist of correspondence regarding the VAT and articles he wrote about it: "New Taxes for Old," "Who Pays the Piper Should Call the Tune," and "A Re-examination of Taxation Fundamentals." Mount compiled a large amount of correspondence and documentation concerning tax policy in binders over a period of 45 years, which he entitled "Reform by Typewriter."
Return to the Table of Contents
Return to the Table of Contents
This collection is organized into three series:
Return to the Table of Contents
Series 1: CORRESPONDENCE CONCERNING MOUNT'S WORK ON THE V.A.T.
Series 1 consists of correspondence, articles and other printed matter, 1932-1969.
Arranged chronologically.
Box
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Folder
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| 1 |
1-7 |
Gross Receipts Tax - correspondence - "New Taxes for Old"
1932-1938
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8 |
Copy of article, "Who Pays the Piper Should Call the Tune"
n. d.
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9-11 |
Federal Tax on Added Value - correspondence re: "Who Pays the Piper Should Call the Tune"
1938-1940
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Box
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Folder
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| 2 |
1 |
Copy of speech, "A Re-examination of Taxation Fundamentals"
n. d.
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2-5 |
Federal Tax on "Added Value" - correspondence re: speech before American Management Association, "A Re-examination of Taxation Fundamentals"
1941-1944
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6-16 |
Added Value Tax - correspondence
1944-1954
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Box
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Folder
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| 3 |
1-15 |
Added Value Tax - general correspondence
1955-1969
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16-28 |
Correspondence with state governments
1953-1969
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Box
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Folder
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| 4 |
1 |
Correspondence - efforts to interest tax lawyers and tax consultants
1940-42
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Box
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Folder
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| 5 |
1 |
Amherst College Library for Value Added Tax papers
1973-79
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2 |
Forms - Value Added Tax - File
1968-81
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3 |
Rimanoczy - Wilkie
1975-82
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5 |
New Jersey Value Added Tax
1971-82
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6 |
Consolidated Business Tax
1972
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7 |
Foundation for Economic Education - Irvington-on-Hudson, N.Y.
1946-73
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8 |
European Economic Community
1967-76
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9 |
N.J. Value Added Tax on Business: State Yields
1968-78
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10 |
ODD Correspondence Value Added Tax-Consolidated Business Tax
1974-80
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11 |
National Economic Council
1959-72
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12 |
Tax - N.J. - Forces
1954-57
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13 |
Added Value Business Tax for Buckleys
1957-65
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14 |
Real Estate Taxation
1968-76
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15 |
American Economic Federation - Tax data
1972-73
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16 |
Value Added Tax or Consolidated Business Tax: Company Demonstrations
1971-75
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17 |
Associated Industries of N. Y.
1968-78
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18 |
Added Value Tax - California
1966-83
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19 |
Canada - Value Added Tax - Consolidated Business Tax
1976
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20 |
Chamber of Commerce of the United States - Value Added Tax
1969-80
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21 |
Re: Committee for Economic Development report on Added Value
1966-70
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22 |
Value Added Tax with Depreciation
1958-77
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23 |
Economic Council Letter #623 on Added Value
1966-67
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24 |
Value Added - Engelsted
1971-77
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25-26 |
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
1981-84
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27 |
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
1976-80
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28 |
Correspondence - Foreign - Added Value Production Tax
1959-81
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29 |
Value Added Tax - Correspondence - Consolidated Business Tax - Great Britain - Separated from main Foreign File
1941-72
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Box
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Folder
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| 6 |
1 |
Added Value Tax - General Correspondence
1970-72
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2 |
Value Added Tax - Correspondence with Governments
1970-74
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3 |
Tax on Added Value: "Consolidated Business Tax" - General Correspondence
1973-75
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Box
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Folder
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7 |
Excess Government Spending Covered by Printing Government Bonds: Statements and Correspondence
1939
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8 |
Reports: Weekly and Monthly - Industrial Bureau -Commerce and Industry Association
1941-42
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9 |
Memoranda - Industrial Bureau - Commerce and Industry Association
1941-43
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Series 2: MISCELLANEOUS
1934-1977
Series 2 consists of correspondence, manuscripts, articles and other printed matter.
Box
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Folder
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| 4 |
2 |
Letters and replies to various large businesses together with their annual reports
1940-41
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3 |
"New Taxes for Old," manuscript with several revised versions
Nov. 1934
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4 |
Tax on Value Added (Consolidated Business Tax), Current Articles
1970-73
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5 |
Duplicate copies of articles on Value Added Taxation in the form proposed by Mount.
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6 |
Alternatives to Present Federal Taxes, Symposium, Tax Institute of America, Princeton; Duplicates of articles by Mount, "A re-examination of Taxation Fundamentals," Reprinted from Financial Management series Number 67, American Management Association, 330 West 42nd St., New York
1941; 1964
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Box
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Folder
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4 |
Newspaper clippings, correspondence
1966-75
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5 |
Newspaper clippings, correspondence
1965-71
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6 |
Newspaper clippings, correspondence
1967-78
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7 |
Government reports, hearings, memoranda, correspondence
1938-42
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Series 3: "REFORM BY TYPEWRITER"
1932-1977
Series 3, "REFORM BY TYPEWRITER," consists of binder of Mount's correspondence primarily with government officials regarding various issues of taxation and public policy.
Arranged chronologically.
Box
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Folder
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| 7 |
1-6 |
General Correspondence and Papers: Reform by Typewriter
1932-1977
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