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An Analysis of Severance Taxation Including Possible Application to The This dissertation has been 63—4660 microfilmed exactly as received ERVIN, John Rutledge, 1920- AN ANALYSIS OF SEVERANCE TAXATION IN­ CLUDING POSSIBLE APPLICATION TO THE OHIO TAX SYSTEM. The Ohio State University, Ph.D., 1962 Economics, finance University Microfilms, Inc., Ann Arbor, Michigan AN ANALYSIS OF SEVERANCE TAXATION INCLUDING POSSIBLE APPLICATION TO THE OHIO TAX SYSTEM DISSERTATION Presented in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the Graduate School of The Ohio State University By John Rutledge Ervin, B. S. ****** The Ohio State University 1962 Approved by <_ ji I. Advis< Department of//EconoWicsjf^EconoWJ PLEASE NOTE: Maps and Tables are not original copy. Pages tend to »»curl»*. Filmed in the best possible way. UNIVERSITY MICROFILMS, INC. ACKNOWLEDGMENTS The author desires to express in some measure his appreciation to several persons whose help and encourage­ ment were largely responsible for the completion of this study. His parents, Dr. and Mrs. Dana R. Ervin, developed and encouraged his interest in undertaking graduate work, and their earlier sacrifices in order that he, as well as his two sisters and brother might all receive collegiate educations, are gratefully acknowledged. His wife's mother, Mrs. Francis Norton Maxfield, has also been a source of help and encouragement in more recent years. The late Professor L. Edwin Smart guided and directed this study in its earlier stages, and his interest in the topic was a source of inspiration. The members of the author's committee, Professors Glenn W. Miller, Alfred J. Wright, and especially Clinton V. Oster were particularly helpful in the final stage of the study's completion. But it is the contribution of two other people for which the author feels the deepest indebtedness. Professor Arthur D. Lynn, who succeeded Professor Smart as the major adviser, offered many valuable suggestions concerning the completion of the study; and was particularly helpful in the ii framing of the legal analyses. The author’s wife, Dorothy M. Ervin, has made the greatest contribution through her continued encouragement, understanding, willingness to help at all times, and the many sacrifices which she has made during the entire period of the author’s graduate work. Without her help and encouragement it is extremely doubtful that the study would have been completed. To these people go a major share of the credit for any merit which the study may possess. The author alone assumes full responsibility for any errors of fact and interpretation. December, 1962 JOHN R. ERVIN lii CONTENTS Page INTRODUCTION 1 Chapter I. THE NATURE AND TYPES OF SEVERANCE TAXES .... 6 Definitions Classifications of Severance Taxes Exclusion of Timber Severance Taxes from This Analysis Summary II. ILLUSTRATIONS OF EARLIER NATURAL RESOURCE TAXES UTILIZED IN COUNTRIES OTHER THAN THE UNITED STATES Ancient China Ancient Egypt Ancient Greece Rome Europe Great Britain Summary III. SELECTIVE ANALYSIS OF PARTICULAR STATE SEVERANCE AND NATURAL RESOURCE TAXES IN THE UNITED STATES 66 Federal Taxation of Mines and Minerals Selected State Natural Resource Tax Illustrations Alabama Arizona Arkansas Colorado Idaho Oklahoma Louisiana Michigan Minnesota Montana Nevada New Mexico iv Chapter Page South Dakota Utah Summary Appendix IV. MINERAL ECONOMICS — A SURVEY ...................... 106 Mineral Resources and the Mining Industry Economic Problems Peculiar to Minerals Mining: A Diminishing Returns Industry Valuation Methods Applied to Mineral Deposits Summary V. THE RATIONALE OP SEVERANCE TAXATION ........... 136 Advantages of the Severance Tax Limitations of the Severance Tax Other Observations Summary VI. LEGAL ASPECTS OF SEVERANCE TAXATION ........... 162 Legal Definition of the Severance Tax Relationship to Ad Valorem Property Tax Legal Objections to Severance Taxes Recent "Gas-gathering" Tax Cases Resume of Legal Framework VII. THE SHIFTING AND INCIDENCE OF SEVERANCE TAXES . 184 Introduction Traditional Incidence Analysis Property Tax Aspects of Severance Taxation Qualifications to Traditional Incidence Analysis Observations of Other Authors Summary VIII. MINERAL RESOURCES AND THEIR TAXATION IN THE STATE OF O H I O .................................. 209 Ohio's Mineral Resource Position Ohio Ad Valorem Property Taxation as ApplTed to Mineral Rights in Land Reported Appraisals and Estimated Property Taxes for Separately Owned Minerals, 1959 Other Aspects of Ad Valorem Taxation of Minerals in Ohio Summary v Chapter Page IX. AN APPRAISAL OP SEVERANCE TAX POTENTIALS IN THE STATE OF OHIO 245 Ohio Severance Tax Revenue Estimates Legal Validity of Severance Taxation In Ohio Administrative Aspects of a Possible Ohio Severance Tax Summary APPENDIX A 308 APPENDIX B 322 BIBLIOGRAPHY 328 AUTOBIOGRAPHY 339 vi TABLES Table Page 1. Total State Tax Collections, Severance Tax Collections, and Severance Tax Collections as a Percentage of Total Tax Collections, United States, Annually, Fiscal Years, 1937-1961 ........................................ 138 2. Total State Tax Collections, Amount and Percent­ age Distribution of Severance Tax Collections, and Severance Tax Collections as Per Cent of Total State Tax Collections, by State, Fiscal Year 1 9 6 1 ................................ 140 3- Total State Tax Collections, by Type, United States, Annually, 1957-1961 ................... 152 4. Percentage Distribution of Total State Tax Collections, by Type, United States, Annually, 1957-1961 ........................... 153 5* Production and Value of Minerals, by Type, Ohio, 1959 209 6 . Value of Production of Selected Minerals, United States and Ohio, and Ohio Value Expressed as a Percentage of United States, 1959 .......... 212 7* Selected Ratios, Mining and Manufacturing Industries, Ohio, 1958 214 8 . Number of Mines, Production of Bituminous Coal, and Percentage Distributions, by Size of Annual Output, Ohio, 1959 ..................... 224 9 . Assessed Valuations of Separately Owned Coal, Oil Royalty and Working Interest, Gas, and all other Non-Fuel Minerals, Average Realty Tax Rates, and Estimated Property Taxes Paid, by County, Ohio, 1959 ............................232 10. Production, Value, and Estimated Severance Tax Revenue with Alternative Tax Rates, Fuel Minerals, by Type, Ohio, Annually, 1951-1960 . 248 vii Table Page 11. Value of Production and Estimated Severance Tax Revenue with Alternative Tax Rates, Nonfuel Minerals and All Minerals, Total, Ohio, Annually, 1951-1960 ........................... 249 12. Production, Amount, and Percentage Distribution of Reported Value of Mineral Resources, by Kind, Ohio, 1 9 5 9 ................................ 250 13- Estimated Severance Tax Yields with Alternative Rates, by Type of Tax and by Mineral, Ohio, 1959 250 14. Bituminous Coal: Production, Reported Value and Estimated Severance Tax Yields with Alterna­ tive Rates, by Type of Tax and by County, Ohio, 1959...................................... 254 15* Bituminous Coal: Estimated Recoverable Reserves, Production and Estimated Length of Life of Recoverable Reserves, by County, Ohio, 1959 • • 257 16. Limestone and Dolomite: Production, Estimated Value, and Estimated Severance Tax Yields with Alternative Rates, by Type of Tax, and by County, Ohio, 1959 ......................... 264 17. Sand and Gravel: Production, Estimated Value, and Estimated Severance Tax Yields with Alterna­ tive Rates, by Type of Severance Tax and by County, Ohio, 1959 267 18. Clay and Shale: Production, Estimated Value, and Estimated Severance Tax Yields with Alterna­ tive Rates, by Type of Severance Tax and by County, Ohio, 1959 271 19* Sandstone: Production, Estimated Value, and Esti­ mated Severance Tax Yields with Alternative Rates, by Type of Severance Tax and by County, Ohio, 1959 274 20. Total Value of Nonfuel Mineral Production and Estimated Severance Tax Yields with Alterna­ tive Rates, by County, Ohio, 1959 (except S a l t ) ............................................ 278 viii Table Page 21. Total Value of Mineral Production and Estimated Severance Tax Yields with Alternative Rates, by County, Ohio, 1959 ......................... 279 22. Digest of Severance Taxes on Major Resource Products, by State, 1961 309 23* Digest of Occupational Gross Income or Gross Sales Taxes Levied on the Extractive Industries, by State, 1 9 6 1 ..................... 320 24. Total State Tax Collections, Severance Tax Col­ lections, and Severance Tax Collections as a Per Cent of Total State Tax Collections, by State, Annually, Fiscal Years, 1937-1960 . 323 25* Percentage Distribution of Severance Tax Col­ lections, by State, Annually, Fiscal Years 1937-1960 ............................... 327 LIST OP ILLUSTRATIONS Maps Page 1. Clay Resources Areas of O h i o ........................ 216 2. Limestone and Dolomite Areas of O h i o ................. 218 3- Oil and Gas Fields of O h i o .......................... 220 4. Bituminous Coal Fields of O h i o ...................... 222 x INTRODUCTION One axiom in governmental finance is that a popula­ tion, which is Increasing in absolute numbers and whose members are becoming more economically interdependent, will increase its demand for governmental services. The State of Ohio is no exception. Its population, which now exceeds an estimated ten million persons, can be expected to demand increasingly higher levels of governmental services in the areas of education, highways, mental health, and welfare— all of which are supplied in important measure at the state level. Such new service levels can
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