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Oklahoma Tax Commission • lurY x- Fourth Biennial Report of the OKLAHOMA TAX COMMISSION July 1, 1938, to June 30, 1940 J. D. CARMICHAEL Chairman JOE D. DUNN HUBERT L. BOLEN Vice Chairman Member OKLAHOMA CITY, OKLAHOMA Fourth Biennial Report of the OKLAHOMA TAX COMMISSION to the GOVERNOR of the STATE OF OKLAHOMA Period, July 1, 1938, to June 30, 1940 COMMISSION J. D. CARMICHAEL, Chairman JOE D. DUNN, Vice Chairman HUBERT L. BOLEN, Member F. M. DUDLEY, Attorney L. E. RUBLE, Seer etary T Oklahoma City, Oklahoma 1940 LETTER OF TRANSMITTAL V TO THE HONORABLE LEON C. PHILLIPS, GOVERNOR OF THE STATE OF OKLAHOMA: THE OKLAHOMA TAX COMMISSION HEREWITH SUB­ MITS ITS FOURTH BIENNIAL REPORT IN COMPLIANCE WITH THE PROVISIONS OF SECTION 12302, CHAPTER 66, ARTICLE 1, OKLAHOMA STATUTES, 1931. J. D. CARMICHAEL, Chairman JOE. D. DUNN, Vice Chairman HUBERT L. BOLEN, Member OKLAHOMA CITY, OKLAHOMA DECEMBER 1, 1940 REPORT OF OKLAHOMA TAX COMMISSION CONTENTS Page LETTER OF TRANSMITTAL iii CHAPTER I—ORGANIZATION AND POLICIES 1 Organization of the Commission 1 Policies 9 Economy in Tax Administration 9 Is Oklahoma's Tax System Unfair to Industry? 11 Indebtedness of State and Local Governments 14 Reciprocity Agreements 15 CHAPTER II—COLLECTIONS AND APPORTIONMENTS 19 Summary of Tax Collections 20 Disposition of Revenues __--__--__ 25 Moneys Apportioned to Counties 28 Moneys Apportioned to Counties for Schools 29 Moneys Apportioned to Counties for Roads 30 CHAPTER III—COSTS OF ADMINISTRATION 81 History 81 Opinion of Tax Administrators on the Financing of Tax Administration 82 General Discussion 83 Analysis of Costs of Tax Administration 85 Analysis of Expenditures by Divisions 87 Analysis of Apportionments to Tax Collection Funds 91 Comparison of Appropriations and Expenditures for Tax Administration 92 Operation of the Commission Under a Budget 94 CHAPTER IV—ADMINISTRATION OF THE GENERAL PROPERTY TAX 119 Process of Assessment and Equalization 119 Process of Determining Tax Rates 121 Function of the Oklahoma Tax Commission in the Administration of the General Property Tax 123 Assessment of Railroad and Public Service Corporations 125 Equalization of Property Locally Assessed 125 Assistance to Local Assessing Officials 126 Effect of Homestead Tax Exemption 127 Administration of the Intangibles Tax 127 Explanation of Tables 131 CHAPTER V—SPECIAL STUDIES AND PROJECTS 225 Financial Statistics of Local Governments 226 Analysis of Corporation and Individual Income Tax Returns 227 Analysis of Sales Tax Returns 228 Analysis of Motor Vehicle Registrations 228 Analysis of Estates 228 Principles of State Tax Administration 228 Summary of Principles of State Tax Administration 229 Trends in State and Local Taxes from 1931 to 1939, Inclusive 230 Expenditures of State Government During the Biennium 232 v REPORT OF OKLAHOMA TAX COMMISSION Page CHAPTER VI—MISCELLANEOUS ACTIVITIES AND INFORMATION 265 Delinquent and Additional Tax Collections 265 Income Taxes Paid by Individuals and Corporations 267 Number of Income Tax Returns Filed 267 Tax Collections Distributed by Counties 267 Motor Vehicle Registrations and Collections 268 Tax Collections from Principal Sources from 1916 to 1940 268 Work of the Legal Division 269 Beverage Licenses and Tax 271 Cigarette Licenses and Stamps 272 Sales Tax Tokens Purchased 272 Corporation Licenses 272 Oil and Gas Production Data 273 Analysis of Estates Closed in 1939 274 Gallons of Motor Fuel Reported and Gasoline Exemptions, Refunds, and Allowances 275 LIST OF TABLES CHAPTER II Table 1—Statement of Collections and Their Disposition 31 Table 2—Accounting of Money Handled Through the Official De­ pository of the Oklahoma Tax Commission—Fiscal Year 1938-1939 36 Table 3—Accounting of Money Handled Through the Official De­ pository of the Oklahoma Tax Commission—Fiscal Year 1939-1940 37 Table 4—Disposition of Collections by Sources and Funds 38 Table 5—How Tax Collections Are Apportioned 41 Table 6—Total Moneys Apportioned to Counties from All Sources —Fiscal Year 1938-1939 48 Table 7—Total Moneys Apportioned to Counties from All Sources —Fiscal Year 1939-1940 50 Table 8—Total Moneys Apportioned to Counties for Schools 52 Table 9—Total Moneys Apportioned to Counties and Cities and Towns for Roads 54 Table 10—Collections and Apportionments—Gasoline or Motor Fuel Tax 58 Table 11—Collections and Apportionments—Special Fuel Use Tax 59 Table 12—Collections and Apportionments—Fuels Excise Tax 59 Table 13—Collections and Apportionments—Gross Production Tax 60 Table 14—Collections and Apportionments—Petroleum Excise Tax 61 Table 15—Collections and Apportionments—Corporation License 61 Table 16—Collections and Apportionments—Rural Electric Co-op­ erative License 62 Table 17—Collections and Apportionments—Inheritance and Estate Tax 63 Table 18—Collections and Apportionments—Income Tax 64 Table 19—Collections and Apportionments—Motor Vehicle License 65 Table 20—Collections and Apportionments—Farm Tractor Tax 66 Table 21—Collections and Apportionments—Title Fees 66 Table 22—Collections and Apportionments—Driver's License 67 Table 23—Collections and Apportionments—Delinquent Registra­ tion Receipts 67 vi REPORT OF OKLAHOMA TAX COMMISSION Page Table 24—Collections and Apportionments—Motor Carrier and Motor Vehicle Mileage Tax 68 Table 25—Collections and Apportionments—Consumers and Users (Sales) Tax 69 Table 26—Collections and Apportionments—Motor Vehicle Excise Tax 70 Table 27—Collections and Apportionments—Use Tax 71 Table 28—Collections and Apportionments—Cigarette License and Tax 72 Table 29—Collections and Apportionments—Beverage License and Tax 73 Table 30—Collections and Apportionments—Alcohol Permit Fees 74 Table 31—Collections and Apportionments—Used Equipment License. _ 74 Table 32—Collections and Apportionments—Freight Car Tax 75 Table 33—Collections and Apportionments—Game and Fish License 76 Table 34—Collections and Apportionments—Miscellaneous Revenue 76 Table 35—Collections and Apportionments—Unclassified Receipts 77 Table 36—Collections and Apportionments—Oleomargarine Stamp Tax 77 Table 37—Collections and Apportionments—Mileage Tax Security Agreements 78 Table 38—Collections and Apportionments—Tax Security Fund 78 Table 39—Collections and Apportionments—Sales Tax Tokens 79 CHAPTER III Table 40—Summary of Collections and Cost of Administration 99 Table 41—Summary of Appropriations for Tax Administration 102 Table 42—Summary of Appropriations and Expenditures 103 Table 43—Comparison of Appropriations and Expenditures 105 Table 44—Costs of Administration—Headquarters Division 106 Table 45—Costs of Administration—Accounting Division 107 Table 46—Costs of Administration—Legal Division 107 Table 47—Costs of Administration—Mail Division 107 Table 48—Costs of Administration—Cashier's Division 108 Table 49—Costs of Administration—Duplicating Division 108 Table 50—Costs of Administration—Supplies Division 108 Table 51—Costs of Administration—Ad Valorem Division 109 Table 52—Costs of Administration—Research and Statistics Division.. _ 109 Table 53—Costs of Administration—General Enforcement Division 109 Table 54—Costs of Administration—Ports of Entry 110 Table 55—Costs of Administration—Tabulating Division 110 Table 56—Costs of Administration—Transcribing Division 110 Table 57—Costs of Administration—Gasoline or Motor Fuel Tax 111 Table 58—Costs of Administration—Gross Production Tax 111 Table 59—Costs of Administration—Corporation License 112 Table 60—Costs of Administration—Inheritance and Estate Tax 112 Table 61—Costs of Administration—Income Tax 113 Table 62—Costs of Administration—Motor Vehicle License 114 Table 63—Costs of Administration—Motor Carrier and Motor Ve­ hicle Mileage Tax 115 vn REPORT OF OKLAHOMA TAX COMMISSION Page Table 64—Costs of Administration—Consumers and Users (Sales) Tax _• 115 Table 65—Costs of Administration—Cigarette License and Tax 116 Table 66—Costs of Administration—Beverage License and Tax 116 Table 67—Costs of Administration—Used Equipment License 117 Table 68—Costs of Administration—Extra Help 117 Table 69—Costs of Administration—Oklahoma Tax Commission Audit 117 CHAPTER IV Table 70—Comparison of Company Renditions, Oklahoma Tax Commission Recommendations, and Assessments by State Board of Equalization of the Several Classes of Railroad and Public Service Corporations 135 Table 71—Assessed Valuation of Each Railroad and Public Service Corporation in Each County 136 Table 72—Assessed Valuation of Each Railroad and Public Service Corporation 167 Table 73—Assessed Valuation of Each Railroad by Lines and Class of Property for the Year 1940 174 Table 74—Comparison of Assessed Valuations of Various Classes of Property for the Years 1930-1940 181 Table 75—Comparison of Percentages of the Assessed Valuation of Various Classes of Property to Total Assessed Valua­ tions for the Years 1930-1940 184 Table 76—Total Assessments of Public Service Companies by Counties for the Year 1939 186 Table 77—Total Assessments of Public Service Companies by Counties for the Year 1940 188 Table 78—Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties for the Year 1939 190 Table 79—Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties for the Year 1940 192 Table 80—Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization for the Year 1939 195 Table 81—Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization for the Year 1940 203 Table 82—Increase or
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