The Minnesota Department of Taxation

An Administrative History


Lloyd M.
Short, Clara Penniman, and Floyd O. Flom

The Minnesota Department of Taxation: An Administrative History was first published in 1955. Minnesota Archive Editions uses digital technology to make long-unavailable books once again accessible, and are published unaltered from the original University of Minnesota Press editions.

Number 3 in Studies in Administration, a series sponsored by the Public Administration Training Center at the University of Minnesota; established in 1936 to provide instruction, research facilities, and information in the field of public administration.

This volume presents an account of tax administration history that seeks to better acquaint the citizens of Minnesota with the origin and development of their tax system and its operation by state government. Topics include: the organization and political framework of the Minnesota tax administration; central staff functions; general and specialized property tax administration; death and gift taxes; and the administration of income, cigarette, and petroleum taxes.

Floyd O. Flom established this study as a research fellow of the Public Administration Training Center at the University of Minnesota in 1950. It was continued by Clara Penniman from 1951 until 1953 and taken over by Lloyd M. Short until its completion in 1955.

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