The Editorial Committee of the Carl S. Shoup Collection, Yokohama National University
Yasunori Fukagai and Morinao Iju, Norikazu Chihara
Adviser

W. Elliot Brownlee

Table of Contents and Textual Introduction
to all volumes

全41巻
お問い合わせは蒼天社出版

101-0051

TEL. 03-6272-5911 FAX. 03-6272-5912
千代田区神田神保町 3-25-11

喜助九段ビル刊行にあたって本 書 は、横 浜 国 立 大 学 附 属 図 書 館 所 蔵 の「カール・S・シャウプ・コレクション」の一部を書籍化したものである。カール・S・シャウプ・コレクション（以下、シャウプ・コレ
クション）とは、「シャウプ勧告（またはシャウプ使節団）」で知られるアメリカの経済学者
カ ー ル・S・シ ャ ウ プ 博 士（Carl S. Shoup,
1902-2000）が遺した膨大な資料群である。
シャウプは晩年、その資料群を日本の研究機関にに託すことを希望し、縁あって 1990
年代初頭、横浜国立大学が受託した。この度、酸性紙の劣化著しい当該の資料について、こ
うして書籍の形態として提供できる運びとなったことは大いに喜びである。
国内ではシャウプは、もっぱら戦後日本の税制に関わるいわゆるシャウプ税制使節団として知られている。むろんこの面において当
コレクションはその歴史的諸相に迫ることと並んで、今日の日本の租税国家としての基盤を考え直していくうえでも重要な資料群である。それとともに、当該資料は、20 世紀アメリカの財政学の系譜として、そしてまたアメ
リカからの財政構想の発信としても、重要な意義をもつである。
もともとシャウプは、米国コロンビア大学のエドウィン・セリグマン、ロバート・ヘイ
グらの系譜に属する財政学者である。この系
譜は 20 世紀初頭から半ばにかけての米国の財政政策や税制の整備に強い影響力を持ち、彼らの実証主義や実践性に裏打ちされた税務調査・研究は国内外で高い評価を受けていた。
シャウプは、1920 年代末からセリグマンやヘイグと共に国内外の租税調査に同行し、当該国または当該地域の租税制度に関する勧告を行ってきた。
1930 年代以来、キューバ、ベネズエラなどの調査を展開し、大都市ニューヨークの税制にも勧告を行い、さらに 1960 年代の初頭
2の EC におけるノイマルク委員会にも加わったというシャウプの軌跡は、今後さまざまな関
心のもとに照らし出されることであろう。
報告書草稿群や往復書簡の大半は英文であり、アメリカなどの海外研究者から関心を寄せられている。そこでこの度、アメリカ財政史研究の泰斗エリオット・ブラウンリー教授（W. Elliot Brownlee: University of California,
Santa Barbara）の協力を得ながら、邦文および英文の解題を適宜付して、刊行することにした。
便宜上日本関係、米国関係、その他諸外国関係の３部から構成して編纂刊行を進めるものであるが、これらを横断的総合的に活用され、新たな知見が育まれることを願うものである。
目次 （第 1 巻より）Cntents
Preface
Textual Introducation

PART1
GHQ/SCAP(General Headquarters, the Supreme Commander for the Allied Powers )ESS (Economic & Scientiﬁc Section)

Doc.001（BOX 353-1, Folder 026; outgoing message）
Doc.002（BOX 353-1, Folder 020; Request following be reproduced and distributed
to dach of the proposed Tokyo conferees.）
Doc.003（BOX 353-1, Folder 024; telecon(ference) transmission for 23 July (1949)）
Doc.004（BOX 353-1, Folder 021; Radio to West from Shoup）
Doc.005（BOX 353-1, Folder 024; Individual Health Certiﬁcate (Carl S. Shoup)）
Doc.006（BOX 353-1, Folder 051; Should the “value-added” basis be adopted for
the Enterprise Tax）
Doc.007（BOX 353-1, Folder 025; memorandum to Professor William S. Vickrey
and William C. Warren）
Doc.008（BOX 353-1, Folder 034; Bradshaw, Harold C.）
Doc.009（BOX 353-1, Folder 031; Bradshaw, Harold C.）
PAR Ⅱ
Civil Aﬀairs Division
Department of the Army
Doc.001（BOX 353-1, Folder 019; Zanetti, J. Enrique）
Doc.002（BOX 353-1, Folder 018; O'Brien, Richard C.）
Doc.003（BOX 353-1, Folder 022; Travel Orders, IJ-Tokyo, Japan-H U）
Doc.004（BOX 353-1, Folder 022; Amendment of Travel Orders, IJ-Tokyo, Japan-H U）
Doc.005（BOX 353-1, Folder 017; May, Roy R.）
Doc.006（BOX 353-1, Folder 013; Jacobs, Albert C. and Magruder, Carter B.）
Doc.007（BOX 353-1, Folder 011; Campbell, William N.）
Doc.008（BOX 353-1, Folder 016; Department of the Army and King, Theodore R. C. etc.）Doc.009（BOX 353-1, Folder 012; Hodges, Arthur W.）
Doc.010（BOX 353-1, Folder 014; Keough, John E.）

カール・S・シャウプ・コレクション
世界数十か国の税・財政に関する調査資料・報告書・論文

1930S
●

●
●

●

●

France Mission(1929)●●●

シャウプ勧告（1949-50）

Cuba Mission(1932)●

Venezuela
Mission(1959)●..........................................
●

1980S
●

●

Europian Committee（1962-63）

BrazilMission(1965)

Liberia
Mission(1971)Etc.

Tax Advice toAmerica(1934)

セリグマン

1960S

1950S

1940S

●

報告書・書籍・論文の草稿・メモ、
議事録、研究ノート

国内外の政府要人
・研究者との往復書簡

Tax Advice to New
York City(1952)

ヘイグ

シャウプ

日本シャウプ使節団メンバー

コロンビア大学
財政学の系譜組見本

カール・S・シャウプ
コロンビア大学商学部教授兼政治学部大学院教授（税制施設団長）

ウィリアム・ヴィックリー
コロンビア大学経済学部大学院教授

ウィリアム・C・ウォレン
コロンビア大学法科大学院教授

ハワード・R・ボーエン
イリノイ大学商業・経営経済学部長

スタンレー・S・サリー
カリフォルニア大学法学部教授

ジェローム・B・コーエン
ニューヨーク市立大学経済学部教授

ローランド・F・ハットフィールド
セント・ポール収税庁、税制調査局長
3

J-series

カール・S・シャウプ財政資料
日本関係資料 全 15 巻
Structure of the line-up of the J-Series
During the publication of this J-Series, the arrangement hasdeveloped in some points from the original announcement in thevolume 1. This is partly occurred by the gradual investigation of
the materials of Carl S. Shoup Collection, still now in progress. This
supplement is to show the new structure of the fifteen volumes
accomplished.
[A] Transactions and Memoranda (mainly volumes 1-6)
Volume 1: Transactions and Memoranda I
Volume 2: Transactions and Memoranda II
Volume 3: Transactions and Memoranda III
Volume 4: Transactions and Memoranda IV
Volume 5: Transactions and Memoranda V
Volume 6: Transactions and Memoranda VI
The materials of volume 1 to volume 6 provide how the socalled Shoup mission to Japan worked. Some items in othervolumes are good to be utilised under the combination of thisframe.
As described in the textual introduction to the volume 1,thiscategory of Transactions and Memoranda is composed from fourparts.
[PART I] Communications with the Section of GHQ/SCAP[PART II] Formation and Procedures for the Mission to Japan[PART III] Transactions with Individuals in US side
[PART IV] Transactions with Japanese Sectors and Individuals.
[B] Reception and Responses to the activities and report of
the Mission in Japan (volumes 7-8)
Volume 7: The Mission Report in Progress and After
Volume 8: The responses of Japanese side to the Shoup
Mission's recommendation
During the activities of the Mission in 1949 and in 1950, it
brought many responses in variety of Japanese sectors. Volume 7
provides how the Mission and GHQ side tried to grasp the Japanesesituation on this point. Volume 8 contains the materials how theJapanese side made the responses as those style of petitions, andvia the public opinion research managed by some Japanese agency.
[C] Formation of the Local Finance and Local Taxation scheme
after the Mission Report (volumes 9-10)
Volume 9: Local Finance / Local Taxation I
Volume 10: Local Finance / Local Taxation II
After the Mission Report on September 1949, the topics of
local administration revealed a kind of symbolic one in bringing
the new management of finance and taxation. On December 1949,
the Local Administration Investigation Committee was enacted,
and some intensive discussion worked among Japanese Sectors.
Volume 9 provides how the sources of these Japanese side were
grasped by the Mission and GHQ side in English translation.
Volume 10 includes the materials how the staff of Mission-GHQ

4side pursued the situation of discussion among Japanese sectors,
and some research materials or proposals from both sides of US
and Japan.
[D] Coordinating the Scheme of Taxation in Japan (volumes
11-12)
Volume 11: Coordinating the Scheme of Taxation in Japan I
Volume 12: Coordinating the Scheme of Taxation in Japan II
Adding to the local financial and taxation scheme, Japaneseside engaged in formation of the new scheme or in reforming
the existing scheme of taxation. The volumes of 11 and 12 deals
with the idea and plan on these point, including the major tasks ofpromotion of Taxation Bureau. The discussions include the taxationof variety of items, including the highlight of the one on liquor tax.
[E] The Materials arranged by Japanese Ministry of Financefor the Mission
Volume 13: Collection of Materials Submitted to Shoup Tax
Mission in FY 1949 I
Volume 14: Collection of Materials Submitted to Shoup Tax
Mission in FY 1949 II
On April 1949 and after, Jerome Cohen and Harrold Mossof US side requested Japanese sectors to arrange the descriptionof Japanese situation of Tax scheme in transition. Tax Bureau of
Ministry of Finance arranged the document for this in Japaneseby mimeograph printing. J-Series provide the reproduction of thisbased on the ones under the possession of Carl S. Shoup Collection.
[F] Japan Tax Association
Volume 15: Outline of the Collection, Japan Tax Association &Supplement
Following to the so-called first Shoup’s Mission, the JapanTax Association was organised. Saburo Shiomi made thecommunication with Shoup on this Association. Adding to this,Shiomi got much support by Shoup on his idea of publication ofJapan’s Finance and Taxation.

日本関係資料－序及び目次
Table of Contents and Textual Introduction to all volumes of the J-Series
第1巻

連絡諸文書 I

Volume 1: Transactions and Memoranda I
Textual Introduction(1) Coverage of the volumes 1-2, J-Series
As being described in “Editing the Materials relative to theShoup’s Mission to Japan,” the volumes 1 and 2 deal with thebox of 353-1, namely from “A” of Akazawa to “H” of Hara. Under
the frame of the four parts, the volume 1 includes the [PART I]
Communications with the Section of GHQ/SCAP, the [PART II]
Formation and Procedures for the Mission to Japan, and the[PART III] Transactions with Individuals partly, from A to B inalphabet. The coverage of volume 2 is to be from C to H of the[Part III], and the [PART IV] Transactions with Japanese Sectors
and Individuals...... (Yasunori Fukagai)
Contents[PART I] Communications with the Section of GHQ/SCAP
DEPT OF ARMY (【draft】outgoing message )DA Washington DC (Department of the Army)【Secret】
outgoing message《letter》Bradshaw, Harold C.
[PART II] Formation and Procedures for the Mission to Japan《letter》O'Brien, Richard C./ May, Roy R./ Jacobs, Albert C.
and Magruder, Carter B./ Hodges, Arthur W./Theodore R.
C. King[PART III] Transactions with Individuals in US side
《letter》Thomas Atkenson/Howard R. Bowen/ Martin
Bronfenbrenner
第２巻

連絡諸文書 II

Volume 2: Transactions and Memoranda II
Textual Introduction
As being described in the textual introduction to the volume
1 of this J Series, the volumes 1 and 2 are mainly based on
the materials in box of 353-1, which includes those filesalphabetically from “A” of Akazawa to “H” of Hara. Under theframe of the four parts which was indicated in volume 1, thisvolume 2 includes the [PART III] Transactions with Individuals in
US and GHQ side, and the [PART IV] Transactions with Japanese
Sectors and Individuals. The main coverage of [Part III] of thisvolume is from “C” to “H”, representatively those of Jerome B. Cohenand of Joseph Dodge.
During the procedure of this J Series, the editor has decided
to include some related materials from other boxes into thisvolume. The contents provide the information of box number
and folder number for each item.
...... (Yasunori Fukagai)
Contents[PART III] Transactions with Individuals in US side
《letter》 Bronfenbrenner, Martin/ Cohen, Jerome B./
Dodge, Joseph M./ Doherty, Edward W./ Ford, Robert S./
Carter Goodrich/ Keough, John E.
[PART IV] Transactions with Japanese Sectors and Individuals.
《letter》Akatani, G. (Genichi) / Asahi Shimbun/ Hara, Sumio
第３巻

連絡諸文書 III

Volume 3: Transactions and Memoranda III
Textual Introduction(1) Coverage of the volumes 3, J-SeriesThis volume is composed from the items of Box 353-2 of theCarl S. Shoup Collection. As described in“Editing the Materials
relative to the Shoup’s Mission to Japan” by Yasunori Fukagaiin the volume 1 of this J-Series, the documents are categorised
under the frame of four parts: namely, [PART I] Communications
with the Section of GHQ/SCAP, [PART II] Formation andProcedures for the Mission to Japan, [PART III] Transactions
with Individuals, and the [PART IV] Transactions with Japanese
Sectors and Individuals.
...... (Morinao Iju)
Contents[PART III] Transactions with Individuals in US side
《letter》Rolland F. Hatfield/ Warren Hunsberger/ Howard P.
Jones / Henry Ludmer[PART IV] Transactions with Japanese Sectors and Individuals.
《letter》Keiichiro Hirata / Yoshiyasu Hosoda/ Gunji
Hosono/ Hisato Ichimada/ Hayato Ikeda/ Takashi Ihara/
Hanya Ito/ Ichiro Ishikawa/ Masao Kambe/ Kenichi
Kakinaga/ Yoshiro Kimizuka/ Kinnosuke Kishimoto/ K.
Kitano/ Takeshiro Kodera/ Shinichiro Kudo
第４巻

連絡諸文書 IV

Volume 4: Transactions and Memoranda IV
Textual Introduction(1) Coverage of the volume 4, J-SeriesThis volume is composed of the items of the box 354 of theCarl S. Shoup Collection. As described in “Editing the Materials
relative to the Shoup’s Mission to Japan” by Professor Yasunori
Fukagai in the volume 1 of the J-Series, the documents in thisvolume are also categorised under the framework of four parts;[PART I] Communications with the Section of GHQ/SCAP, [PARTII] Formation and Procedures for the Mission to Japan, [PART III]
Transactions with Individuals, and [PART IV] Transactions withJapanese Sectors and Individuals. However, this volume consistsof only [PART I] due to the contents of the materials.
...... (Morinao Iju)
Contents[PART I] Communications with the Section of GHQ/SCAP《letter》Harold Moss
第５巻

連絡諸文書 V

Volume 5: Transactions and Memoranda V
Textual Introduction(1) Coverage of the volume 5, J-SeriesThis volume is composed of partial items of the box 354 and355 of the Carl S. Shoup Collection. The greater part of the box
354 is included in the volume 4 and the residual part of the box
355 will be included in the volume 6. As described in “Editing theMaterials relative to the Shoup’s Mission to Japan” by Professor
Yasunori Fukagai in the volume 1 of the J-Series, the documentsin this volume are also categorised under the framework offour parts; [PART I] Communications with the Section of GHQ/
SCAP, [PART II] Formation and Procedures for the Mission to
Japan, [PART III] Transactions with Individuals, and [PART IV]
Transactions with Japanese Sectors and Individuals. This volume
consists of [PART I], [PART III] and [PART IV] due to the contentsof the materials.
...... (Morinao Iju)
Contents[PART I] Communications with the Section of GHQ/SCAP《letter》Harold Moss/ Douglas MacArthur/ Marquat[PART III] Transactions with Individuals in US side5

J

-series

T extual I ntroduction & C ontents《letter》Paul Brooks/ Harry L. Mangerich/ Fritz Karl Mann/
Mason/ Orville J. McDiarmid/ Monroe/ Alfred D. Morgan[PART IV] Transactions with Japanese Sectors and Individuals.
《letter》Taro Maeda/ The Mainichi Overseas Edition/ Shigeo
Matsumoto/ Shutaro Matsushita/ T. Miyajima/ Mizoue/
Gen Murase/ Michio Murayama
第６巻

連絡諸文書 VI

Volume 6: Transactions and Memoranda VI
Textual Introduction(1) Coverage of the volume 6, J-SeriesThis volume is composed of partial items of the box 355 and356 of the Carl S. Shoup Collection. The remaining part of thebox 356, “Documents relative to visiting US by some JapaneseGroups, 1950-51,” will be included in the volume 15 of J-Series.
As described in “Editing the Materials relative to the Shoup’s
Mission to Japan” by Professor Fukagai in the volume 1 of the
J-Series, the documents in this volume are also categorised under
the framework of four Parts; [PART I] Communications with theSection of GHQ/SCAP, [PART II] Formation and Procedures for
the Mission to Japan, [PART III] Transactions with Individuals,and [PART IV] Transactions with Japanese Sectors andIndividuals. This volume contains all these four parts.
The [PART III] includes alphabetically labelled files from “O”
of O'Leary to “W” of Wu. The [PART IV] includes alphabeticallylabelled files from “N” of Nagata to “Y” of Yoshida.
...... (Norikazu Chihara)Contents[PART III] Transactions with Individuals in US side &[PART IV] Transactions with Japanese Sectors and Individuals.
《letter》KIYOSHI NAGATA/ B. NAKAHASHI/ GENZABURO
NATSUBORI/ HIDEO NOMURA/ TAMOTSU OGITA/
BUNSHICHI OHATA/ S. OHTA/ KIYOHIDE OKANO/SHIGEO OKANO/ M. O'LEARY/ Pickering/ Powdermaker,
Florence/ Reid, R. W. E./ The Rockefeller Foundation(Fahs, Charles B) / Saigo, Michikazu/ Sanders, Paul/
Sanow, Kenneth P./ KICHIRO SASAKI/ Schenck, Hubert
G. / Sears, William R. / Shibue, Soichi/ Shimojyo,
Shinichiro/ Smith, M./ Audley H. F. / Stuart, Arthur/
Shavell, Henry/ SURREY/ MAMORU TAKAHASHI/ JIROTAKASE/ TATSURO TAKEMURA/ KAZUO TAKESHITA/
M. TANAKA/ HANAMA TASAKI/ SAKUO TERANAKA/
RISABURO TORIKAI/ IWAO TOTSUKA/ PAYSON J.
TREAT/ M. TSUDA/ KATSUZO TSUJI/ SHIGETO TSURU/
T. TSURUZAWA/ SOMEI F. UZAWA/ GEORGE A. WARP/WILLIAM C. WARREN/ TAKESHI WATANABE/ JAMES R.
WATSON/ ROBERT WILLIS/ WOOYENO/ WU/ ISAMUYAMADA/ SEIICHI YAMADA/ TADAO YAMAGUCHI/TOSHIO YAMAMOTO/ HIROSHI YOSHISE/ RALPH A.
YOUNG
第７巻

勧告書の進展とその後

Volume 7: The Mission Report in Progress and After
第８巻

シャウプ使節団の勧告に対する日本側の反応

Volume 8: The Responses of Japanese to the Shoup Mission's Recommendation
Announcement for the volume 7 & 8, J Series
Among the J series of this publication, volumes seven andeight are in a style of twin. During the activities of Mission
1949, especially after the publication of the report, manystyle of response and reaction emerged from various sectorsof Japan. Alongside the administrative procedure to enact thescheme of taxation, many petitions to the Mission emerged
from companies, local governments, and individuals. Journalism

6

occasionally collected the public opinion. The volume 8 deals thematerials of this aspect from the angle of Japan.
During its activities through July-September 1949, theso-called Carl S. Shoup Mission of taxation produced somemessages via the method as like press statements. Among thisJ-series, especially volume 1 includes the items of this aspect.
After the publication of the Mission report, sectors of ESS, GHQ
tried to grasp how the components of Mission Report to beadapted among Japanese reform scheme of taxation.
Among the materials of the Carl S. Shoup Collection, materialsof those boxes 355 and 359 provide the main basis for thevolume 7.
...... (Yasunori Fukagai)
Volume 7 Contents
Part I (1) Suggested Schedule of Conferences with Finance
Ministry
Part I (2) Recent Reforms Aﬀecting National Tax Administration
Part I (3) Weekly Review of Periodicals, No. 1283
Part I (4) Data on Taxation of Securities, Bank Deposits andPostal Savings
Part I (4-a) Bill for Share Transfer
Part I (4-b) Law for Achievement of Equitable Taxation on
Securities, etc. (Draft)
Part I (4-c) Survey for the Ratio of Time Deposit AmountOccupied in the Whole of Time Bank Deposit, etc
Part I (5) On Abolishment of the System Uninseribed
Periodical Deposit and Monetary Trust
Part I (6) Information Reports by Banks
Part I (7) Information at Source
Part I (8) PRESS STATEMENT, Yokohama - October 28 1951,
Joseph M. Dodge
Part I (9) Immediate Release: JOSEPH M. DODGE, SCAPFINANCIAL ADVISOR ISSUES STATEMENTPart III (1) John M. Patterson, Assistant Chief Division of
Public Liaison
Part III (2) Transactions with Robert Harron
Part III (3) Richard S. Henry, Assistant to the Director,
Columbia University
Part III (4) Answers to numbered questions in letter of Mr.
Richard S. Henry, September 8Part III (5) Meredith F. Foster Chief, Finance Section, Far
Eastern Aﬀairs GroupPart III (5-a) The Finance Ministry on Japanese MonetaryFiscal Policy
Part III (5-b) Japanese Deposit and Credit Expansion, 19481950
Part III (5-c) F r o m Au d l e y H . F. S t e p h a n , C h a i r m a n ,D e p a r t m e n t o f E c o n o m i c s t o M r. J o s e ph Do d g e,
President
Part IV (1) CIE Press Conference on Taxation Problems, 1100
hours, 10 May 1949
Part IV (2) CIE Press Conference on Summary of
Recommendations of Tax Mission, 1000 hours,
26 August 1949
Part IV (3) Publications Analysis
Part IV (4) Japan Reaction to Shoup Tax Study
Part IV (5) The Shoup Recommendations, reactions toPart IV (6) Summary of Findings of Survey of Public Reaction to the Shoup Recommendations
Volume 8 Contents
Part I Summaries of the paper on the tax system Summariesof the paper on the tax system
Part I (1) Summary of the Paper on the fixed assets tax readat the sectional meeting
Part I (2) A summary of the paper on the introduction of theShoup Mission's Recommendation
read at the sectional meeting held on November 24, 1949
Part I (3) Summary of the Paper on the reform of the income
tax recommended and its relation to the accumulationof capital read at the sectional meeting (November 24,
1949)日本関係資料－序及び目次Part I (4) A summary of the paper on the corporation tax
read at the sectional meeting
Part I (5) A summary of the paper on the prefectual tax(value-added tax) read at the sectional meeting
Part I (6) Summary of the paper on the "value-added tax"
read at the sectional meeting
Part I (7) A summary of the paper on the prefectual tax(value-added tax) read at the sectional meeting
Part I (8) Summary of the paper on the real estate tax readat the sectional meeting
Part I (9) Summary of the paper on the real estate tax readat the sectional meeting
Part I (10) Summary of the Paper on the fixed assets tax readat the sectional meeting
Part I (11) Summary of the paper on the point at issue
regarding the revaluation of fixed assets read at thesectional meeting (November 26, 1949)
Part I (12) Summary of the paper on the revaluation ofassets read at the sectional meeting
Part I (13) Summary of the paper on the fixed assets tax
read at the sectional meeting (November
Part I (14) Summary of the paper on the revaluation ofassets read at the sectional meeting
Part I (15) Summary of the paper on the tax laws and theirapplication read at the sectional meeting (November 26,
1949)
Part I (16) A summary of the paper on the income tax readat the sectional meeting (November
Part I (17) Value added tax shall be enforced partially liberal
paty's plan (From the Tokyo Shinbun, March 5, 1950)
Part III A Public Opinion Survey on Shoup Tax Reform
Recommendations
Part IV Critical consideration of the Shoup Mission's Reporton Japanese Taxation by Japanese economists (edited
and translated by Tokue Shibata)Part IV (1) List of participants of research meeting on theShoup Mission's Report at Tokyo University
Part IV (2) List of participants of research meeting on theShoup Mission's Report
Part IV (3) Special issue: “Criticism of the Shoup Mission's
Report on Japanese Taxation,”by the Faculty associationof the Economic Department of Tokyo University
Part V Petitions, opinions and requests from various
quarters
Part V (1) Recommendations on National Tax-Collection
Problems
Part V (2) Farmer's Request in Regard to the Income Tax
Return with Blue Form
Part V (3) Petition for Abolition of Commodity Tax on Paper
Part V (4) Petition upon Readjustment of Tax Delinquencies
under the old Tax Law
Part V (5) Petition (Wakizaka, Minoru)
Part V (6) personal opinion about the present tax law(Tsunao Okumura)Part V (7) The opinion by Masusaburo Ogino, Judge of the
Osaka High Court, concerning “Evidences in Tax Law
Violation Cases”
Part V (8) Petition for gasoline Tax Reduction
Part V (9) Correspondence: Minoru Kitamura
Part V (10) Opinion About Reporting of Securities Transactions
Part V (11) Views on the Reporting of Entire Volume ofTransactions
Part V (12) Measures to Aid Enforcement
Part V (13) With Regard to the Added V alue Tax on NewspaperEnterprisePart V (14) personal opinion about the present tax law(papers by Yoshio Kimizuka)

第９巻

地方財政・地方税制 I

Volume 9: Local Finance / Local Taxation I
Textual Introduction
This volume contains reports and materials (including drafts)
concerning the Japan’s local administration and tax system
during the GHQ (General Headquarters) occupation period.
The first two reports were prepared by the Local
Administration Investigation Committee, which was establishedon December 24, 1949, in response to Shoup Recommendation.1
This Committee was established based on the Act Establishing
the Local Administration Investigation Committee (Act No. 281
of 1949), but, unlike traditional councils, became the highly
independent organization just like Science Council of Japan, due
to the strong request from the GHQ.2
Its chairman was Dr. Masao Kambe, a former mayor of Kyoto,
a former member of Local Finance Commission, and professorof Kyoto University. Under SCAP auspices, three of the fivemembers of the committee undertook a journey to the UnitedStates and the United Kingdom to inspect local administration
there. Then the group settles down to do a prodigious amountof careful and painstaking work. These are the following tworeports....... (Norikazu Chihara)Contents
Item 1 The Local Administration Investigation Committee,"Interim Report for Redistribution of Administrative
Affairs (Draft)"
Item 2 The Local Administration Investigation Committee,"Recommendation Concerning Redistribution of
Administrative Affairs",1950/12/22
Item 3 Local Autonomy Agency Local Finance Commission,
Local Autonomy Agency Local Finance Commission, "Billfor Partial Amendment to the Local Tax Law (Government
Draft No.1)"
Item 4 Revisions to the Bill for Partial Amendments to the
Local Tax Law (Government Draft No.2).
第 10 巻地方財政・地方税制 II

Volume 10: Local Finance / Local Taxation II
Textual Introduction(1) Materials relative to local finance / local taxation in
J-Series
he Carl S. Shoup Collection, possessed by the library of
Yokohama National University, includes some amount of
documents relative to the discussions and formation of theJapanese scheme of local finance and local taxation during theyears of 1949 - 1951. The volumes 9 and 10 treat the related
items based on the boxes 357-364 of this collection.
IIn accepting the report of the so-called first Shoup’s mission
to Japan, the law of establishing the “Local Administration
Investigation Committee” was enacted on December 24, 1949. It
was a part of reforming scheme of local administration under thesuggestion by GHQ. The committee was designed to be the organ
under the government of Japan. During the next year 1950, themembers of committee, solely composed by Japanese, promoted
their activities, of which Masao Kambe took the role of the chair.
Later, in taking the surname of the chair person, the report ofthe committee on December 22, 1950 was casually called withthe label of “Kambe Report,” or “Kambe Recommendation.”
Meanwhile, some staffs on the side of GHQ contacted with Carl
S. Shoup often. Harold C. Bradshaw and Henry Shavell were themajor two figures who communicated with Shoup intensively.
They reported to him on the situation of the discussion among
administrative and political spheres in Tokyo with attaching
many documents and memoranda. Sometimes, they sent themessage to Shoup with a few lines of a kind of anxiety in sayingthat the discussion or decision in Parliament seemed to be going

7J-series

T extual I ntroduction & C ontents

into other directions or results than they had expected.
In this J-Series, volume 9 includes mostly official documents.
Items 1 and 2 are the draft and the report of the Local
Administration Investigation Committee in English version. The
items 3 and 4 are the documents of legal arrangement, namely
the drafts for the “partial amendment to the local tax law.” On
the first page, in upper-right part, of each of these items, there
are indicated as the “Government Draft No.1” and “Government
Draft No.2” in handwriting, presumably by some other personthan Shoup.1
Volume 10, namely this volume, covers those documents
of more practical but intensive communications, reports ofresearch, and the materials or opinions from the Japanese
sectors.2 The first two items 1 and 2 are the communications
from Harold C. Bradshaw to Shoup, and between Henry Shavell
and Shoup. In many cases, these materials have the co-enveloped
documents. For the purpose of reproducing the enveloped items,
this volume indicates each of the transactions by the code of [Doc.
Numbers]. In this way, it is shown how and when Shoup received
envelopes with, in many cases, co-enveloped documents.
...... (Yasunori Fukagai)
Contents
Item1 Transaction with Harold C. Bradshaw Economic andScientific Section Internal Revenue Division
Item 2 Transactions with Henry Shavell Economic andScientific Section Internal Revenue Division Local
Government Branche
Item 3 Memorandum on Prefectual and Municipal Taxes For
1950-51
Item 4 Memorandum on Prefectual and Municipal Taxes For
1950-51 (As revised 1 August 1950)
Item 5 Local Tax Administration Problems ―― Shoup
Mission Supplemental Memoranda Sept, 1950
Item 6 Information for the Shoup Taxation Mission ―― Reply Draft Local Autonomy Agency The japanese
Government July 31st, 1950
Item 7 Reference Calculating Data relating to the Local
Finance As of July 1950
Item 8 The Opinions of Local Finance Commission (2)
第 11 巻日本の税制の調整 I

Volume 11: Coordinating the Scheme of Taxation in Japan I
第 12 巻日本の税制の調整 II

Volume 12: Coordinating the Scheme of Taxation in Japan II
Textual Introduction to the volume 11 & 12, J-Series(1) Materials relative to J-Series in Carl S. Shoup Collection,and the components of the volumes of 11 and 12
The Carl S. Shoup Collection, possessed by the Libraryof Yokohama National University, includes huge amount of
documents relative to discussions and practical arrangementsof the (re)formation of Japanese scheme of taxation, especiallylinked with the so-called Shoup’s Mission to Japan on the yearsof 1949 and of 1950. The volumes 11 and 12 treat the related
items, mainly based on the boxes 359-361 of this collection. The
focus in the volumes 11 and 12 is how some of Japanese public
sectors formulated the idea and plan of reforming taxation,
mainly those produced by the Taxation Bureau.
In relation to these two volumes, volumes 9 and 10 of J-Series
include those documents relative to the formation of the planof local finance and local taxation especially in the style oflegislation. Volumes 13 and 14 will include variety types ofmaterials, as those some responses to the Mission Reports on
1949 and 1950, the petitions to the Mission or to Carl S. Shouphimself from various Japanese agencies, records of nationwide
research of public opinion, some drafts and records of academic

8

discussions, and so on. A set of the transactions between Carl S.
Shoup and Sumio Hara is to be provided in volume 2, which hasvery close connection with some items in these two volumes of
11 and 12.
As the producers of the materials provided here in these twovolumes are those of the side of Japan, items were in manycases translations of the documents originally produced inJapanese. However, in some cases, communication seems tohave occurred directly written in English, especially in the caseof communication and exchange of ideas between some sectors
or persons of Japanese side and the members of Mission or thestaffs of some section of GHQ. So, the researchers may checkthe items with references to, or in comparison with, the items
written in Japanese. The latter ones might be found especiallyfrom those materials now under the possession of the National
Archives of Japan, et al.
...... (Yasunori Fukagai)
Volime 11 Contents
Part Ⅰ Income Tax
Law Concerning Temporary Special Rules of Income Tax
Law, etc. Draft
Revision Plan of Income Tax
On further Rationalization of Deductions, Credits and Tax
Rates Schedule of Income Tax
Part Ⅱ Commodity Tax
Commodity Tax Law et al
Ministry of Finance the Japanese Government Data
pertaining to the Revision of Commodity Tax
On the Revision of the Commodity Tax
Outline of Commodity Tax Revision and the Reasons
thereforDemands on the Revision of Commodity Tax
TablesLaw for Partial Amendments to the Commodity Tax Law
Law for Abolishments of theTextile Exoise Law, etc.
Volume 12 Contents
Part Ⅰ Liquor Tax 1(1-1) Consumers Price Index(1-2) On the Rationalization of Liquor Tax Rates(2) Taxation Bureau On the Prevention of Illicit Brewing
and of Tax Evasion, and on the Control against such Illigal
Acts(3-1) Data pertaining to the Revision of Liquor Tax(3-2) Table for Kinds of Miscellaneous Liquors(3-3) Ratio of Liquor Tax Amout to Alcholic Content(3-4) On the Determination of Liquor Tax Rate(3-5) Monthly Affairs of Liquor Sale
(3-6) No title recommendation(3-7) Present Conditions of Illicit Brewing (including the tax
evasion; hereinafter the same) and Influence of Liquor Tax
Revision under Study upon such Illicit Brewing(3-8) Retail Official Price of Liquor(3-9) Effective Retail Price of Liquor per one sho(3-10) Process of Synthetic Sake Production Riken-Method(3-11) Sake Brewing Process(3-12) Process of alcohol Production by "Koji" and Amylo
combination-Method
Part Ⅱ Sugar Tax
On the Revision of Sugar Excise
Part Ⅲ Periodical Deposit Postal Savings(1-1) Notice of Banking Bureau No.64 : On Abolishmentof the System of Un-inscribed Periodical Deposit andMonetary Trust(1-2) On the Uninscribed Deposit and Deposit under FictiousName(1-3) On the postal Savings(2) On a Proposal to abolish the Nat ional Savings
Association(3) As regards raising tax maximum amout of postal saving
and preventing deposits for tax-evasion(4-1) Regarding the procedure for the registration of stock日本関係資料－序及び目次
ownership transfer undr the present system(4-2) Forms(4-3) Compulsory Change of Registration on Shares of StockPart Ⅳ(1-1) Estimated Revenue from the Taxes and Stamps
for1950/51 F.Y.
Part Ⅳ(1) Outline of Calculation of Estimate Revenue from the Selfassessed
PartV Price Indices
Indices of Black Market and Free-Sale Prices
Part Ⅵ Minister of Agriculture and Foretry
Observations on the Tax Reform (Minister of Agriculture
and Foretry)
Part Ⅶ
The Summary of the Local Public Service Pension, Mutual
Aid Association Bill第 13 巻昭和 24 年度シャウプ税制使節団提出資料集 I

Volume 13: Collection of Materials Submitted
to Shoup Tax Mission in FY 1949 I
第 14 巻昭和 24 年度シャウプ税制使節団提出資料集 II( 補遺 : 昭和 25 年度 )Volume 14: Collection of Materials Submitted
to Shoup Tax Mission in FY 1949 II
Textual Introduction to the volume 13 & 14, J-Series(1) The components of volume 13 and 14
Volume 13 and 14 contain the following books: “The Collectionof Materials Submitted to Shoup Tax Mission in FY1949, Vol.1-3,1” and “The Collection of Materials Submitted to Shoup Tax Mission in FY1950, Vol.3 (statistics) .2 ” These books are compilinginternal documents that the Tax Bureau of Ministry of Financedrew up from March to July in response to a strong request by
the U.S. side. The leading members of Finance Ministry bureaucrats involved in actual preparation and organization of materials
were Keiichiro Hirata (Director-General of the Tax Bureau at thattime, later the Administrative Vice Finance Minister), Saichi Chū(Director of Research Division at the Tax Bureau at that time, later
Professor at the Nihon University, College of Commerce) and Minomatsu Izumi (Director of the Ad Hoc Tax Research Office of theTax Bureau at that time, later the Commissioner of the National
Tax Agency)3.
...... (Norikazu Chihara)
Volume 13 Contents
Part I Basic Trend in Tax System Revisions( 第一部 税制改正の基本動向 )Part II Material related to Revenue Budget and Estimated
Tax Revenues( 第二部 才入予算と税収見積関係 )Part III Problems Common to Each Tax( 第三部 各税共通の問題 )Vol. 2
Part IV Material related to Income Tax( 第四部 所得税関係 )Part V Material related to Corporation Tax( 第五部 法人税関係 )Voliume 14 Contents
Part VI Material related to Revaluation of Assets( 第六部 資産再評価の関係 )Part VII Material related to Other Direct Taxes( 第七部 その他直接税関係 )Part VIII Material related to Indirect Tax( 第八部 間接税関係 )Part IX Material related to Local Tax( 第九部 地方税関係 )第 15 巻

総説、日本租税研究協会及び補遺

Volume 15: Outline, the Japan Tax Association & Supplement
Textual Introduction
This volume 15 is the final one of the line-up of J-Series, The
Carl S. Shoup’s Materials of Public Finance and Taxation. It is
composed from three elements.
At the beginning, this volume contains the general informationof the Carl S. Shoup Collection, which is maintained by the
Library of Yokohama National University. This volume also
provides the textual introduction in general to the A-Series,
already published in twenty volumes.
The Part One provides the documents relative to the earlier
activities of Japan Tax Association. It is mainly the informationfrom Saburo Shiomi to Carl S. Shoup. In this part, the materials
on the formation of Shiomi’s volume entitled as Japan’s Financeand Taxation is also contained.
The Part Two is on the materials of some Japanese groups
who had the chance to visit US for the purpose of exploring theAmerican condition of public finance and taxation in 1950 1951.
At last, under the frame of supplement, the structure of
J-Series is explained. The textual introduction for the volumes 2,7, 11 and 12 are also added.
(Morinao Iju, Yasunori Fukagai and Norikazu Chihara)Contents
Part One (1)Materials relative to the formation of the Japan Tax
Association
Transactions with Saburo Shiomi
Part One (2)Appendix:
The Formation of Saburo Shiomi’s Japan’s Finance andTaxation
Part Two
Documents relative to the visiting US by some JapaneseGroups, 1950-1951
The Army Exchange of Persons Program for Japan(sponsored by Institute of International Education [orGovernmental Affairs Institute])

9

A-series

カール・S・シャウプ財政資料
米国関係資料 全 20 巻
Structure of the line-up of the A-Series

Although the full of A-Series, 20 volumes, had been published, the editorial committee failed to arrange the textual
introduction for each volume. This lack was under the tight schedule of the publication. We the editorial committee apologize
this inconvenience of information to all the possible readers, and to the libraries related. In order to fill this gap, the description
below provides the outline of the textual basis of the full scale of A-Series.
Among the huge materials of the Carl S. Shoup Collection described in the outline on previous pages of this volume, the
A-Series utilize the materials of the box and following.
＊ ＊ ＊The materials of these boxes are basically arranged based on the names of persons, who exchanged the communication
with Carl S. Shoup. This classification of folder names is based on the way of Carl S. Shoup himself. In case a folder lacked its
name, the previous research group from the 1990s to 2003 followed the same way. The materials are arranged by the initialletters of personal names subsequently.
However, many documents of the collection remained untidy in various boxes without any systematic categories. The newmembers of the research since 2009 made the careful examination of these. Under this procedure, many sheets were put into
the exact folder into the boxes of these numbers.
＊ ＊ ＊The twenty volumes of the A-Series took the same way of arrangement, namely in alphabetical by personal names. The
readers may identify the background of most of the documents by checking the letterheads of institutions, companies, etc.
In many cases of the whole materials of the Collection, Carl S. Shoup arranged the documents and correspondences of somecategories or initials in some folders in the inverse date order. For this reason, much of the materials in boxes 380 and following
are arranged in the inverse sequence of the dates. To avoid the complex procedure of the editing, and especially to reduce theburden of the procedure by the publisher, this A-Series basically keeps the original arrangements of the sheets.
＊ ＊ ＊Among the communication materials, there are many documents which treated personal issues. For example, Carl S. Shoup
was asked to make some review on the previous students on the occasion of their chance of position. Since the earlier career atColumbia University as an assistant professor, Carl S. Shoup had taken the role of the editor of a journal, and there were someexchanges of possible subscription of the papers to the journal. In these cases, namely the referee for the job opportunities, orthe unsuccessful application of the papers to the journal etc, the materials are not included into the volumes of the A-Series.

10米国関係資料 目次−往復書簡
Letters from or to

Letters from or toVol. 1Vol. 2B o g a r t , E r n e s t L . ( P r o f e s s o r,
University of Illinois)
Boivin, Sherman (Stanford
University)
Brown, Harry Gunnison (Universityof Missouri)
Bruno, Vincent (Fletcher School of
Law)
Philip. M. Hayden
Burgess, Randolph (National CityBank)
Burns, Authur
Burns, Eveline M. (Director of
Research, Committee on Long
Range Work andRelief Policies)
Burr, Susan S. (Board of Governorsof the Federal Reserve System,
Division of Research andStatistics)
Butler, Nicholas Murray (Presidentof Columbia University)
Beulah Bailer Thull (Research
A s s i s t a n t , D e p ' t . Ta x a t i o n &Finance, State of New York)
Bakhmeteff, Boris A.
Baldwin, F. S. (National Industrial
Conference Board)
Bernard M. Baruch
Beckman, Theodore N. (Ohio State
University)
From Kenneth Dameron: To R. S.
Alevandr
Beckman, Theodore N. (Ohio State
University)
Bendiner, M. R. (Editorial Research
Reports)
Biddle, Francis (Barnes, Biddle andMyers)
Bevan, Thomas H. (American
Consul General)
Blakey, Roy G. (Professor,
University of Minnesota)
Bonbright, James C. (Columbia
University)
Breithut, R. C. (Western Reserve
University)
Breithut, R. C. (Western Reserve
University)
Briggs, Ellis O. (State Department)
Briggs, George N.
Brown, Howard (Heller, Bruce &Co.,)
Browne, Herbert Janvrin (LongRange Weather Forecast Service)
Bryan, Malcolm H. (University ofGeorgia)
Buell, Raymond Leslie (Foreign
Policy Association)
Burns, AuthurBurr, Susan S. (Board of Governorsof the Federal Reserve System,
Division of Research andStatistics)

Burr, Susan S. (Board of Governorsof the Federal Reserve System,
Division of Research andStatistics)
Butler, Nicholas Murray (Presidentof Columbia University)
Buttenheim, Harold S. (President,
Tax Policy League)
Bell, James Washington (Secretary,
American Economic Association)
Atkenson, Thomas C.
Carter, Isabe Gordon
S t e p h e n s , R o y W. ( S e c r e t a r y,Committee on Education,
California State Employee's
Association)
Campbell, F. N.
Carson, William J. (National Bureau
of Economic Research)
Carter, William D. (TheInternational Quarterly)
Castillo, Eugenio (Consul for Cuba)
Chamberlin, E. H. (Harvard
University)
CCP
Clark, Harrison (University ofMissouri)
Clark, J. M. ( The Advisory
Commission to the Council on
National Defense)
Cline, Denzel C. (Michigan State
College)
Cohen, Wilbur J. (Social Security
Board)
Cohen, SebertColm, Gerhard
Tobin, Aust in J. (Secretary,
Conference on State Defense)
Cooper, Walter A.
Cottrell, Edwin A. (Stanford
University)
Griesser, Marjorie (Council for
Democracy)
Price, Harry B. (Council for
Democracy)
Coyle, David Cushman
Friedrich, C. J. (Council for
Democracy)
Cox, Reavis (University ofPennsylvania)
Hopkins, Cecil (Credit Executive)
Criz, Maurice
Crum, W. L. (National Bureau of
Economic Research)Cady, Theodore S. (Fidelity National
Bank & Trust Co.,)
Calhoun, Charles P. (The Ronald
Press Company)

Vol. 3
Calhoun, Charles P. (The Ronald
Press Company)
Kovnoro, I. C. (The Ronald Press

Letters from or to

Letters from or toCompany)
Campbell, Claude A. (University of
Alabama)
Carlsmith, Leonald
Carman, Harry J. (Columbia
University)
Carroll, Mitchell B. (Counsellor at
Law)
Carruthers, L. A. (Department ofCommerce)
Chapman, S.
Charles, Allan E. (Lillick, Olson, levy
and Geary)
Chism, Leslie L.
Clark, Evans (Twentieth Century
Fund)
Clarke, G. B. (Connecticut State
College)C o l e , S e t h T. ( D e p a r t m e n t o fTaxation and Finance, State of
New York)
Coates, W. H. (Imperial Chemical
House)
Coigne, A. B. (Commerce Clearing
House)
Cole, W. H. (Board of Public Works)
Colligan, William (Hunter College)
Clague, Ewan (Social Security
Board)
Colm, Gerhard (New School for
Social Research)
Coltart, Marcie
Connelly, William F. (New York
University)
Copeland, Morris A. (Central
Statisticla Board)
Cook, J. S. (Montreal Board ofTrade)
Cook, Louis H. (State Board ofAssessment and Review)
Cooke, Thornton (Columbia
National Bank)
Copeland, S. (Senator)
Cowan, G. A. (Southwestern
University)
Cowden, D. V. (Southern PacificCompany)
Cox, Reavis (University ofPennsylvania)
C r a i g , D. R . ( A m e r i c a n R e t a i lFederation)
C r a n m e r, R o b e r t L . ( S t a n f o r dUniversity)
Crosby, Helen (Metropolitan Life
Insurance Company)
Crosser, PaulCoyle, David Cushman

De Besa, General
Dohr, James L.
Driver, L. Robert, Jr. ( Yale Law
School)Due, John F. (University of Utah)
Davis, Paul H. (Stanford University)
Dennison, Henry S. (Dannison
Manufacturing Company)
DuPont, Pierre S. (State Tax
Department, State of Delaware)
Dun & Bradstreet Inc.(George,
Edwin B. )Davenport, Russell (Fortune
Magazine)
Dargusch, Carlton ( The Tax
Commission of Ohio)
Davisson, Malcolm M. (Universityof California)
Daugherty, M. M. (University of
Delaware)
De Besa, L. S.
De Cubas, Jorge E.
Diebler, Frederick S. (American
Economic Asssociation)
Dewey, Davis R. (American
Economic Review)
Deak, Francis (Columbia University)
DeWald, Arlene ( Treasury
Department)
Demarest, Elizabeth
DeNike, J. Harold (Harvard
University)
Denman, C. C. (State Tax
Commission)Vol. 4
Daly, M. C. (Dalhouse University)
Davisson, Malcolm M. (Universityof California)
De Gaubeca, Felix (University of theAndes)
Deperon, Paul (Institute forAdvanced Study)Vol. 5Dennison, Henry S. (Dannison
Manufacturing Company)
Dennison, Henry S. (Dannison
Manufacturing Company)
Dewhurst, Frederic (Social Science
Research Counsil)
Dewhurst, Frederic (Social Science
Research Counsil)
Diamond, Isabella S. ( Treasury
Department)
Ditfurth, H. (Commerce Clearing
House)
Dodd, David L. (Columbia
University)
Dodge, Cleveland
Doyle, Edward P.
Dunham, Lawrence (Office of the
Mayor, City of New York)Dun & Bradstreet inc(Mitchell,
Walter, Jr. )Dun & Bradstreet Inc.(George,
Edwin B. )Duffie, John J.
Duffy, E. E. (Portland Cement
Association)
Dulles, Eleanor L. (Social Security
Board)
Ecker-Racz, L. Laszlo (Treasury
Department)[1]
Edmonds, Franklin S. (Edmonds,

11

A-series

Letters from or to

C ontents: L etter

Obermayer & Rebmann)
Earle Edward Mead
Ezekiel, Mordecai (Department ofAgriculture)Englnad, John O.
Ecker-Racz, L. Laszlo (Treasury
Department)[2]Edmonds, Richard W.
E c k e r- R a c z , L . L a s z l o ( Wo r k s
Progress Administration)(Federal Emergency Relief
Administration)
Ecker-Racz, L. Laszlo(Federal Emergency Relief
Administration)
Edmonds, Franklin S. (Edmonds,
Obermayer & Rebmann)
Edwards, Morris (Chamber ofCommerce of the United Statesof America)
Egbert, James C. (Columbia
University)
Eliot, 2nd, Charles W. (National
Resources Committee)
Ellsworth, Von T. (California Farm
Bureau Federation)
Ely, Northcutt
Engelhardt, Fred (University of
New Hampshire)
Englnad, John O.
Ennis, Anna B. (Office of the Bursar,
Columbia Univesity)
Enslow, H. R. (State of New York,
Department of Taxation and
Finance)Ezekiel, Mordecai (Department ofAgriculture)

Vol. 6
Jackson, Kathleen (Holins College)
J a c o b y, G e o r g e ( I r v i n g Tr u s tCompany)
Jacoby, Neil H. (Legal and Research
Division, Department of Finance,
State of Illinois)
Jaffe, William (Northwestern
University)
Jennings, I. G.
Jackson, J. R.
Jackson, Clarence A.
Jacobs, Arthur
James, Ernest K. (State Tax
Commissioner, State of West
Virginia)
Jensen, Jens P. (School of Business,
University of Kansas)(Universityof Chicago)
Jenkins, Von A. (Office Manager,
The League of Minessota
Municipalities)
J e r v e y, H u g e r W. ( C o l u m b i a
University)
Jeze, Gaston (Universite de Paris)
Jewett, Fred E. (Oklahoma
Agricultural and Mechanical

12

Letters from or to

Letters from or to

Letters from or toCollege)Jenkins, Frank (Director of New
Bureau, Doubleday, Doran andCompany)
Johnson, Albert (Laundryowners
Nat ional Asso ciat ion of theUnited States and Canada)
Johnson Geo. R. (Board of
Education of the City of St. Louis)
Johnson Alvin (American Economic
Association)(New School for
Social Research)
Johnson, Cecil A. (Federal Crop
Iusurance Corporation)
Johnston, R. H. (Librarian,Bureauof Railway Economics)
Jones, B. M.
Jones, C. M. (Librarian, National
Association of Real Estate
Boards)J o n e s , H o w a r d P. ( N a t i o n a lMunicipal League)
Johnson, Hugh S.
Jordan, Wesley ( The Tax
Commission, State of North
Carolina)
Jordan, Virgil (President, National
Industrial Conference Board,
Inc.)
John T. Donnelly (The Journal ofCommerce)
Journal of Political Economy,
U n i ve r s i t y o f C h i c a g o ( T h e
Editors)
Juris-Classeurs
Kalecki, M. (Institute of Statistics)
Kapelsohn, Janet
Kelly High J. (McGraw-Hill Bool
Company)
Kendrick, M. Slade (Cornell
University)
Laidler, Harry W. (Councilman, City
Hall, New York)
Krueger, DeWitt W. (Office of State
Board of Equalization, State ofCalifornia)
Kuvin, Leonard (National Industrial
Conference Board, Inc.)
Kuvin, Leonard (National Industrial
Conference Board, Inc.)
L u h n o w, C h r i s t i a n C . ( Tr u s t sand Estates, Formerly Trust
Companies Magazine)
Lutz, Harley L. (Princeton
University)
Lyne-Miller, Catherine
Lannning, Charles Edward (NewYork City League of Women
Voters)
Lat imer, Murray W. (Railroad
Retirement Board)
Cavers, David F. (Duke University)
Leibowitt, S. David (Godfres andMarx, Counselors at Law)
Leland, Simeon E. (University of
Chicago)L e p a w s k y, A l b e r t ( E x e c u t i v e
Di r e c to r, Fe de r at i o n o f Tax
Administrators)
L. Bouve C. ( The Library ofCongress, Copyright Office)Libreria Hachette
U. S. Civil Service Commission
Lima, E. A.
Long, Henry F. (Commissionerof Corporations and Taxation,
Massachusetts)
L u h n o w, C h r i s t i a n C . ( Tr u s t sand Estates, Formerly Trust
Companies Magazine)
Lanning, Eleaner G.
Lyle, Gerard

Franco, Juan MasponsFriedman, Wilbur H. (Supreme
Court of United States)
Furndiss, E. S. (Yale University)
Fried, Hans (International Instituteof Social Research)
Friedman, Elisha M.
Fuchs, Etta (Student Secretary,
Columbia University)
Furst, Frederick V. ( J. H. Furst
Company)
Draper, Raiph (Gamwell & Co.)
Galenson, WalterG e d d e s , D o n a l d Po r t e r ( S a l e sManager, Columbia University
Press)
Goodrich
O'Neal Thomas G. (Special Agent,
Treasury Department, Internal
Revenue Service)G r a h a m , F r a n k D. ( P r i n c e t o n
University)
Grey, Clara Kathrine
Griziotti, Benvenuto (Instituto diFinanza)
Garcia Montes, Oscar (Secretary of
the Treasury)G r e g g , C . J. ( I n l a n d R e ve n u e ,England)
Griziotti, Benvenuto (Instituto diFinanza)
Gushing, H. G.
Gage, Jr., Daniel (University ofMichigan)Gans, George S. (Accountant andAuditor)Galbraith, J. K.
Garcia Montes, Oscar (Secretary of
the Treasury)
Garlock, Fred L. (Senior
Agricultural Economist, Divisionof Agricultural Finance, Bureau
of Agricultural Finance)
Gayer, Arthur D. (Columbia
University)
G e d d e s , D o n a l d Po r t e r ( S a l e sManager, Columbia University
Press)
Galats y Botet, JoaquinVol. 7
Kagan, S. J. (Indiana State Library)
Kalijarvi, Thorsten V. (University of
New Hampshire)Kass, Irving
Kaufman, Weitzner & Celler
Kelley, Edward L. (Wisconsin Tax
Commission)
Kaplan, Samuel
Karth, Rena
Kassell, Mortimer (Department of
Taxation and Finance, State of
New York)
Kauder, Emil L.
Kaufman, Jack
Kaulfuss, J. E.
Kavadlo, Abe
Keller, Edwin W.
Kelly High J. (McGraw-Hill Bool
Company)
Fackenthal, Frank D. (Columbia
University, Office of Secretary)
Fairchild, Fred R. (Yale University)
Fairchild, Fred R. (Yale University)
Fairchild, Walter (American
Association for ScientificTaxation)L a p a w s k y, A l b e r t ( E x e c u t i v e
Di r e c to r, Fe de r at i o n f o Tax
Administrators)
Filene, Edward A. (Wm. Filene's
Sons Company)
Filipetti, George (University of
Minnesota)
Ferguson, J. W.
Field, Charles K.
F i n n a m o r e , M . ( U n i ve r s i t y o f
Chicago)
Journal of Political Economy
Fisher, Irving
Fisher, Ernest M. (Federal Housing
Administration)
Flanders, R. E. (Jones & Lamson
Machine Co.)
Folks, Homer (New York State
Charities Aid Association)
Fox, Robert P. (Bethlehem SteelCompany)Vol. 8Gentzler, W. Emerson (Secretary ofAppointments)
Gerloff, Wilhelm
Gesell G. A. (Clerk-Treasurer, Boardof Education, Cleveland, Ohio)
Gerstenberg, Charles (Prentice-Hall,
Inc.)(Gill, Corrington)
G i ve n s , M . B . ( S o c i a l S c i e n c e
Research Council)
Gould Burnell
G r a d y, E . H . ( D e p a r t m e n t o f
Economics, Hunter College)
Graves, Mark (Commissioner of米国関係資料 目次−往復書簡
Letters from or to

Letters from or to

Letters from or to

Letters from or to

Taxation and Finance)
Griziotti, Benvenuto (Instituto diFinanza)
Holcomb, Alfred. E. (National Tax
Association)
Holcomb, Alfred. E. (National Tax
Association)

Miles, R. E. (Director, Ohio
Institute)
Millis, H. A. (University of Chicago)
Miller, William Stanley (City of New
York, Tax Commission)
Miller, Helen Hill (United States
Department of Agriculture)
M i l l s , M a r k C . ( U n i ve r s i t y o f
Indiana)Moe, Henry Allen (Guggenheim
Memorial Foundation)

Newmark & Moss (Public
Accountants)
Mott, Rodney L. (The American
Legislator's Association)
Mucklestone, Melville (National
Consumers Tax Commission, Inc)
Murdo ch, Frank B. (Murdo ch,
Paxson, Kalish & Green, Law
offices)
Mudgett, Evelyn M. (The Businessand Professional Women's Clubof Newport)
Moulton, Harold G. (Brooking
Institution)
Mount, John S. (President, National
Association Public School
Business Officials)
Mumford, M. C. (Supervisoro f Ta x e s , M a r s h a l l F i e l d &Company)
Murphy, Louis S. (Senior Forest
E c o n o m i s t , F o r e s t Ta x a t i o n
Inquiry, Forest Service, UnitedStates of Department ofAgriculture)M y e r s , W. I . ( F a r m C r e d i t
Administration)
Murphy, Charles E. ( The Cityof New York, Department of
Finance)
Murphy, T. F. (Chief Statistician,
Department of Commerce)
Murphy, Gertrude I. (Executive
Secretary, Real Estate Board of
Newark)Murray, Sinon A. (Attorney &Counsellor)

Parker, Fred. L. (Chief, Personnel
Inquiry, Personnel Division,
Resettlement Administration)
Parker, George H. (Chief
Accountant, Federal Emergency
Administration of Public Works)
Parker, Walter
Parmelee, Julius H. (Director,
Bureau of Railway Economics)
Parker, L. H. ( Joint Committee
on Internal Revenue Taxation,
Congress of the United States)
Parkinson, Thomas I. (Equitable
Life Assurance Company)
Paige, Robert M. (SecretaryTreasurer, Governmental
Research Association)
Palfreyman, David (Department ofTheatre Service, Motion Picture
Producers and Distributors ofAmerica, Inc.)
Palmer, Eric
P a r d o w, R . R . ( C r o c k e r F i r s t
National Bank of San Francisco)
Patterson, Edwin W. (Chairman,
Committee on Graduate
Instruction, Columbia University)
Paul, Randolph E.
Peaslee, Amos J. (Metropolitan
Club)
Pe c k , H a r ve y W. ( S c h o o l o f
Citizenship and Public Affairs,
Syracuse University)
Peden, Clausen (Quitman County
Business Men's Association)
Pedrick, Willard H. (Illinois Law
Review)
Pegram, George B. (Faculties of
Political Science, Philosophy
and Pure Science, Columbia
University)
Peisch, Archie M. (Archie M. Peisch& Company,)
Pennsylvania Economic Council
Persons, Warren M. (Consulting
Economist, New York City)
Pates, Rutherford
Paton, Thomas B. (AssistantGeneral Counsel, The American
Bankers Association)
Payson, Laurence G.
Peterson, Lieut C. Stewart
Petree, Neil (James McCreery andCompany)
Philadelphia, Bureau of Municipal
Research
P i a t i e r, A n d r e ( S e c r e t a i r e d el'iInstitut International deFinances Publiques)
P i c k e t t , C a r l t o n I . ( P l ym o u t hCountry Farm Bureau)
Pierson, Authur N. (New Jersey
Commission on Tax Law
Revision)
Pino, Jr., Ernesto
Pittman, M. S. ( Training

Vol. 9Holcomb, Alfred. E. (National Tax
Association)
Long, Henry F. (Commissionerof Corporations and Taxation,
Massachusetts)
Long, Henry F. (Commissionerof Corporations and Taxation,
Massachusetts)

Vol. 10
Meehan, Joseph (Chief Statistician,Bureau of Foreign and Domestic
Commerce, Department ofCommerce)
Mendershausen, Horst (National
Bureau of Economic Research)
Mitchell, Walter (Dun & Bradstreet,Inc.)
Moffat, Abbot Low (State of
New York, Temporary State
Commission for the Revision andCondification of Laws Relatin to
Municipal Finance)
Molodovsky, Nicolas (White, Weld
& Company)
Montgomery, Robert H. (Lybrand,
Ross Bros & Montgomery,
Certified Public Accountants)
Montgomery, Robert H. (Lybrand,
Ross Bros & Montgomery,
Certified Public Accountants)
Montoulieu, Eduardo I.
Morgenthau, Henry (Secretary of
the Treasury)
Morris, F. W. A. (Commercial Tax
Office)Musgrave, Richard A. (Departmentof Economics, Harvard
University)
Mendenhall, James E. (Society for
Curriculum Study)
Mermey, Maurice (Comptroller's
Advisory Council on Taxes for
the Relief of the Unemployed)
Merriam, H. G. (University ofM o n t a n a , S t a t e U n i v e r s i t y,
Missoula)
Mertens, Jacob (Olcott, Paul &Havens)Metzger, Leon D. (Department of
Revenue, State of Pennsylvania)
M i c h e n e r , D . W. ( T h e C h a s e
National Bank)
Miesse, Harry (Indiana Taxpayers'
Association)

Vol. 11
Moe, Henry Allen (Guggenheim
Memorial Foundation)
Mills, Henry (Regional Office,
Securities and Exchange
Commission)
Mayor(Office of the Mayor)
Moehlman, Arthur B. (The Nation's
Schools, University of Michigan)
Moffat, Abbot Low (State of
New York, State Finances andRevenue Committee))
Molodovsky, Nicolas (White, Weld
& Company)
Molyneaux, Peter (Editor, The
Texas Weekly)
Moffitt, C. D.
Moon, Parker Thomas (Politica
Science Quarterly)
Moore, C. A.
Moore, W. W. (Appraisal Engineer,
Office of Ed. W. Hopkins)
Moorhouse, L. A. (Department of
Economics, State Agricultural
College)Moran, J. V. (Camden Country
Chamber of Commerce)
Moore, D. C. (Bureau of Internal
Revenue, Treasury Department)
Moore, Blaine F. (Finance
Department, Chamber ofCommerce of the United Statesof America)
Moore, John T. (Division of Library,
Department of Education, Stateof Tennessee)
M o r e h o u s e , T. C . ( M a c M I l l a n
Company)
Moretti, F. A.
Morey, J. B. (Chadbourne, Wallace,
Parke & Whiteside)
Morrell, E. (Manufactures Record)
Morrison, Frank (Secretary,
American Federation of Labor)
M o r r i s o n , F r e d W. ( G a r d n e r,
Morrison & Rogers)
Morrissett, C. H. (State Tax
Commission)
Morrison A. A. (College of Law,
Cincinnati Law School, Universityof Cincinnati)
Morrison C. H.
Mort, Paul (Columbia University)

Vol. 12Taussig, F. W. (Department of
Economics, Harvard University)
Patterson, Ernest Minor (Wharton
School of Finance and Commerce,
University of Pennsylvania)
Pegram, George B. (Faculties of
Political Science, Philosophy
and Pure Science, Columbia
University)
Payser, Seymour M.
Krout, John A. (Department ofHistory, Columbia University.
Managing Editor, Political
Science Quarterly)
Gerberich, Grace H. (Assistantto the Editor, Political Science
Quarterly)
Krout, John A. (Department ofHistory, Columbia University.
Managing Editor, Political
Science Quarterly)
Stewart, Maxwell S. (Editor of thePamphlet Series, Public ffairs
Committee)
Parker, Coralie (Teachers College,
Columbia University)

13

A-series

Letters from or to

C ontents: L etter

Department, Michigan State
Normal College)
Plehn, Carl (Department of
Economics, University ofCalifornia)
Pierce, Dixwell L. (Secretary, Officeof State Board of Equalization,
State of California)
Pouder, William R. (Executive
Secretary, Tennesse Taxpayers
Association)
Peyser, Seymour (Columbia Law
Review, Columbia University)
Philbrook, E. F. (Reference
Librarian, Baker Library,
Graduate School of Business
Administrarion, Harvard
University)
Phillips, T. R. (Circulat ion
Department, Journal ofCommerce)
Perry, Cyrus C. (City Club of New
York)
Pinchot, Gifford
Th. Poinsot
Pollard, Jno. Garland (Governor,
Commonwealth of Virginia)
Potter, E. S.
Poulakis, Antonioas I. (Treasurer of
the Greek Consulate General)

Vol. 13
Porteous, Douglas K. (Porteous andCompany)
Powell, Henry M.
Power, Thomas L.
Powers, Donald
Prenshaw, E. R. (State Tax
Commission)
Story, Robert C. (Prentice Hall)
Prentice-Hall Inc.
Preston, H. P. (Circualtion Manager,
Journal of Commerce)
Preston, Paul R. (Division ofInformation, United States
Department of Agriculture)
Pattinson, I. Graham (Price,
Waterhouse & Co.)
Price, Waterhouse & Co.
Price, Waterhouse & Co.
Proffitt, Charles G. (Associate
Director, Columbia University
Press)
Proffitt, Charles G. (Associate
Director, Columbia University
Press)
Pyle, H. G. (Asst. Prof. Of Economics
in Extension, The Pennsylvania
State Collge)
Public Administration Clearing
House
Public Administration Service
PUNCH
Query, W. G. (State Tax
Commission, Columbia, South

14

Letters from or to

Letters from or to

Letters from or to

Carolina)
Moss, Morton ( The Quest Reed
College)
Query, W. G. (State Tax
Commission, Columbia, South
Carolina)

Reynolds, Thomas J. (John Jay Hall,
Columbia University)
Rice,Stuart A. (Assistant Director,
Bureau of the Census,
Department of Commerce)
Pass, Ruth (Raymond Rich
Associates)
Rich, Raymond T. (Raymond Rich
Associates)
Pass, Ruth (Raymond Rich
Associates)
Rich, Raymond T. (Raymond Rich
Associates)
Richards, Arthur (New Jersey
Taxpayers' Association)
Ridley, Clarence E. (Executive
Director, Internat ional City
Managers' Ass'n)
R i g e r, M a r t i n ( C o l u m b i a L a w
Review)
Riley, Ray L. (Railroad Commissionof the State of California)(Estudio de Derecho
Administrativo, Consultoria de
Los Servicious Publicos, dula
Republica de Cuba)
Rothschild, Meyer D.
Roe, Frederick
Rosa, Charles D. (Wosconsin Tax
Commission)
Robson, Kernan
Ronald Press
Roth, Irving
Royall, Nathaniel (Office of State
Auditor and Efficiency Expert,
State of Texas)
Rugg, Earle U. (Department of
Education, Colorado State
Teachers College)
Ryan, Henry J. (State Board of
Housing, Department of Public
Welfare)Routledge and Company
Ru f f , W. A . ( D e p a r t m e n t o fCommerce, Bureau of the
Census)Russell, Charles T. (Deputy
Commissioner, Internal Revenue
Bureau, Treasury Department)
Ru s s e l l , J o h n H . ( D i r e c t o r o f
Research, Department of
Taxation)
Spring, John R. (State Tax
Commission, New Hampshire)
Stachenfeld, Wilfred S. (Counsellorat Law)
Stark, W. R. (Office of the Secretary,
Treasury Department)
Stamp, Josiah (President, London
Midland and Scottish Railroad,
Station)Stauffer, William H. (State
Department of Taxation,
Virginia)
Stedman, Alfred D. (UnitedStates Department ofAgriculture,Agricultural
Adjustment Administration)

Vol. 14
Raffa, A. L. (Acting Chief,
Information Service, Railroad
Retirement Board)
Raup, Bruce
Rautenstrauch, Watler (Professorof Inadustrial Engineering,
Columbia Univesity)
Reynolds, Thomas J.
Rightor, C. E. (Chief Statistician,Division of State and Local
Governmet, Department pf
Commerce, Bureau of Census)
Ripps, Evelyn L.
Roberts, George B.
Blough, RoyHaas George
Calhoun, Charles P. (The Ronald
Press Company)
Royal Economic Society
Rouse, Robert G. (Federal Reserve
Bank of New York)
Rudnick, S. A. (S. A. Rundick, Inc.)
Radigan, James P. (Attorney at
Law)
Ramirez, Mariano H. (Chief, Latin
American Legal Section, Divisionof Commercial Laws, Departmentof Commerce)
Ratchford, B. U. (Duke University)
Reed, L. P.
Reed, Thomas H. (Municipal
Consultant Service of the
National Municipal League)
Rechberger, E. H. (Metropolitan
Edison Company)
Reilly & Lee Company
Randolph, Hollins N.
Read, Thomas T. (School of Mines,
Columbia University)
Real Estate Record
Reed, E. S.
Renard G. A (Executive SecretaryTreasurer, National Associationof Purchasing Agent, Inc.)
Smith, Walter M. (Librarian, Libraryof the Univesity of Wisconsin)
Reppy, Alison (New York University,
Faculty of Law)
Reynolds, Paul N. ( Wisconsin
Taxpayers Alliance)
Ribe, Arthur M. (Traffic Manager)
Reid, Betty (Secretary of the
Bureau, University of Denver,
Bureau of Business and Social
Reserch)Reises, Jacob (Certified Public
Accountant)Vol. 15
Ricker Olive G. (American Bar
Association)
Riefler, Winfield W. (Institute forAdvanced Study)
A. Riegel & Sons, Inc.
Rieger, H. W. (Executive Secretary,
State Street Council)
Rightor, C. E. (Chief Statistician,Division of State and Local
Governmet, Department pf
Commerce, Bureau of Census)
Riley, Ray L. (Railroad Commissionof the State of California)
Runidley, John E.
Riofrio, Villagomez E. (Ministeriode Macienda)
Risheberger, P. A.
Rittenhouse, Irma (Fayerweather
Hall)
Robberts, Thomas B. (Brammer,
Brody, Charlton & Parker)
Roa, Jorge (Universidad de la
Habana)Robertson, J. M. (National
Industrial Conference Board, Inc)
Rio, Wolter del (Secretario deHacienda el Autor)
Rogers, T. H. (Director, Legislation
and Tax Bureau)
Robey, Ralph West (New York
Evening Post)
Roberts, Geo. B.
Rockwell, E. D. (Southern PacificCompany)
Rodner, Henry
Rogers, Lindsay (Chairman
Committee on Instruction)
Rolbein, David
Shaw, William H. (National Bureau
of Economic Research)
R o m a y, A d r i a n o G . C a r m o n aVol. 16
Stephan, Frederick F. (American
Stastical Association)
Straus, Jesse Isidor
Strangman, H. A.
Strayer, Paul J. (Lehigh University)
S t e w a r t , P a u l W. ( T w e n t i e t hCentury Fund)
Stockwell, Marvel (University ofCalifornia)
Stocking, George W. (University ofTexas)
Stone, A. H. (President, National
Tax Association. State Tax
Commission, Mississippi)
Watkins, Jr., Leigh (State Tax
Commission)
Street, Nelson (Retail Dry Goods

米国関係資料 目次−往復書簡
Letters from or to

Letters from or to

Letters from or to

Letters from or to

Association)
S t u d e n s k i , P a u l ( N e w Yo r k
University)
Stupp, Irene
Stupp, Irene
Sultan, Herbaert
Sundelson, JackS u r r e y, S t a n l e y S . ( T r e a s u r y
Department)
Swanish, Peter T. (Social Scence
Research Council)

of Economics, Rutgers
University)
Smith, Clarence (State Tax
Commission of Kansas)
S l a v e n s , N e l l i e M . ( Tr e a s u r y
Department)
S l i c h t e r, S u m n e r H . ( H a r v a r d
University)
Smith, H. G.
Snavely, Tipton R. (University ofVirginia)
Snell, Chester D. (The Town Hall,Inc.)
Crane, Robert T. (Social Science
Research Council)
Solomon, Milton (The City of New
York, Department of Finance)
Southard, Addison E. (The Foreign
Service of the United States ofAmerica)
Somerville, R. M.
Speng ler, Edw in H. (Brooklyn
College)
Speng ler, Edw in H. (Brooklyn
College)
Speng ler, Edw in H. (Brooklyn
College)

Walker, Mabel L. (Tax Institute. Tax
Policy League)
Wall, Perry G. (Florida Citizens
Finance and Taxation
Committee)
Waltersdorf, M. C. (Departmentof Economics, Washington andJefferson College)
Walradt, Henry F. (Ohio State
University)
Wallace, Earl (Country Experts,
Hall of Records)
Watkins, Jr., Leigh (State Tax
Commission)
Watkins, Ralph J. (American
Statistical Association)
Weber, Abraham (Director of the
Budget, State Capitol, New York)
Warren, G. F. (Cornell University)
Weglein, David E. (Department of
Education)
Welch, Murray D.
Welch, Ronald B. (National
Association of Assessing Officers)
Weston, Janet L. (University of
Illinois. United States Departmentof Agriculture)
White, Charles B.
Whitaker, Benjamin P. (Instituteof Government Research of the
Brooking Institution)

Wise, William N. ( The Tax
Magazine)
Withers, William (Queens College)
Wolfbein, Seymour L.
Woodworth, Leo Day (Tax Study
Commission, State of Michigan)
New York World Telegram
Wueller, Paul H. (Pennsylvania
State College)
Woodworth, Leo Day (Tax Study
Commission, State of Michigan)
Woo d, Herbert S. (Counsel inTaxation)
Wynne, William H. (Royal
Commission on DominionProvincial Relations)
Young, Donald (Social Science
Research Council)
Zucker, J. S. (Assistant Director of
Research, Treasury Department)
Zachry, Wallace P.
Zwick, K. H. (The David Demaree
Benta Library of Phi Delta Theta)

Vol. 17
Swanish, Peter T. (Social Scence
Research Council)
Swift, Fletcher Harpar (Schoolo f E d u c a t i o n , U n i ve r s i t y o f
Clifornia, Barkeley)
Symons, Farrell ( World Peace
Foundation)
S l i c h t e r, S u m n e r H . ( H a r v a r d
University)
Silver, Henry M., 2nd (King's Crown
Press)
Smith, Dan Throop (Harvard
University)
Smith, H. W. (University of New
Hampshire)
Sobol, Bernard
Millett, John D. (Social Science
Research Council)
Crane, Robert T. (Social Science
Research Council)
Sommer, Albert
Speng ler, Edw in H. (Brooklyn
College)Pike, G. G. (South Carolina Tax
Commission)
Webbink, Paul (Committee on
Social Security of the Social
Science Research Council)
Webbink, Paul (Committee on
Social Security of the Social
Science Research Council)
Sto ckton, Frank T. (School ofBusiness, University of Kansas)
Stockwell, Marvel (Departmentof Economics, University ofCalifornia, Los Angeles)
Strayer, Paul J. (Princeton
University)
Strong, Frank R. (Law andContemporary Problems, Schoolof Law, Duke University)
S t u d e n s k i , P a u l ( N e w Yo r k
University)
Sulliran, J. R. (Treasury
Department)
Sundelson, J. Wilner (Departmentof Economics, Rutgers
University)

Vol. 18
Sundelson, J. Wilner (Department

Vol. 19
Walker, Mabel L. (Tax Institute. Tax
Policy League)
Walker, Mabel L. (Tax Institute. Tax
Policy League)
Walker, Mabel L. (Tax Institute. Tax
Policy League)
Weeks, R. H. (The Guardian Life
Insurance Company of America)
Weiss, Tobias (Columbia Law
Review, Columbia University)
Westermann, William (Columbia
University)
White, Charles B.
Whitman, Roswell H. (R. H. Macy &Company)
Wilber, Cortland A. (Department of
Taxation and Finance, State of
New York)
Williams, Alfred H. (University ofPennsylvania)
Williams, John H. (Harvard
University)
Woll, Matthew (American
Federation of Labor)
W i l l i a m s o n , K . M . ( We s l e y a n
University)
Withers, William (Queens College)
Woodworth, L. D. (University Club)
Wueller, Paul H.
Myers, Howard B. (Federal
Works Agency, Works Projects
Administration)
Walker, Frank F.
Wagner, Robert F. (Senator)
Waite, Grace (Treasury
Department)

Vol. 20Whiteside, A. D. (National Credit
Office, Inc.)White, Edward (Commissioner ofInternal Revenue)
Whitney, Francis N. (The Western
Union Telegraph Company)
Wickersham Printing Company
Wickersham Printing Company
Willam, Glenn D. (California Real
Estate Association)
Williams, C. M.
Wickland, John (State Treasurer,State of Iowa)
W i l b u r, R a y Lym a n ( S t a n f o r dUniversity)
Williams, J. Kerw in (Study ofPopulation Redistribution)
Williams, Ernest W.
Williams, John H. (Harvard
University)
Willis, H. Parker (Columbia
University)
W i l l i a m s o n , K . M . ( We s l e y a n
University)
Winnings, Montgomery S. (Officeof Attorney General)
The John C. Winston Company
Winchester, Chas. M. (J. B. Lyon
Co.)
Winchester, Chas. M. (J. B. Lyon
Co.)
State Tax Commission (Wisconsin)

15

W-series

カール・S・シャウプ財政資料
諸外国関係資料 全６巻
Structure of the line-up of the W-Series

The publication project of the Carl S. Shoup Collection at Yokohama National University is composed of threeseries: J-Series, A-Series and W-Series. The J-Series covers the materials relative to the so-called Carl S. Shoup
Mission of Taxation to Japan in the years of 1949 and 1950. The A-Series is arranged to treat the correspondencesof Carl S. Shoup with some public and private sectors in the United States, and with individuals mostly based on
American institutions. The coverage of the materials is roughly from 1930 to early 1950s.
In addition to these research, Carl S. Shoup took part in a series of research to examine the tax systems offoreign nations. The first research abroad was implemented in Cuba in the 1930s, firstly with Edwin R. A. Seligman
and secondly by himself. After the research in Japan in the years of 1949 and 1950, he also participated in the
research on Venezuela, Brazil, etc. Furthermore, he was engaged in the research and communication related to
tax issues of the European Economic Community (EEC) in the 1960s and 1970s. Among his world-wide research
activities, the W-Series contains the materials related to the tax research of EEC (Volume 1 and 2), and the Cuba
research (Volume 3 to 6).
Volume 1 and 2 contain the materials related to the European Economic Community. Volume 1 is composed ofthe materials from Box 251 and Box 011, which deal with the comments and communication on the EEC reports.
Volume 2 focuses on intensive communication with Fritz Neumark from the mid-1950s to the early 1970s, utilizing
the materials from Box 117. Volume 3 to 6 contain correspondence, interviews and other memoranda related to the
Cuba research, utilizing the materials from Box 315 and Box 316.

16

諸外国関係資料－序及び目次
Table of Contents and Textual Introduction to all volumes of the W-Series
第1巻

EEC 調査関係資料 I

Volume 1: Materials on the Reports of EEC I
Textual Introduction(1) Coverage of this volume
This volume is composed of the materials from Box 251 andBox 011 of the Carl S. Shoup Collection as the first volume of the
W-Series, to offer a part of Professor Shoup’s research activities
on the European Economic Community.
Part I contains the materials from Folder 002 of Box 251,
which are the drafts of Professor Shoup’s commentaries on
Articles 95-99 of the Rome Treaty (EEC).
Part II to Part XIII contain the materials from Folder 36 to
42 of Box 011, which are mainly composed of the comments
by Professor Shoup on the reports by the Fiscal and Financial
Committee (Comité Fiscal et Financier) of the European
Economic Community (Communaté Economique Européenne),
including the committee’s drafts in the French texts.
...... (Morinao Iju)
Contents
Part I
Doc.001 A Commentary on Articles 95-99 of the Rome Treaty(EEC)
Doc.002 A Commentary on Articles 95-99 of the Rome Treaty(EEC)
Part II
Doc.003 COMITE FISCAL ET FINANCIER, PROBLEMES QUEPOSE L’IMPOSITION DES SOCIETES
Doc.004 Comments on Provisional Draft of Report of Fiscal
and Financial Committee
Doc.005 Answers to “Problèmes que pose l’imposition dessociétes,” Réunion du 10 Mai 1962, CoFiFi
Doc.006 Further Comments on Provisional Draft of Report of
Fiscal and Financial Committ
Part III
Doc.007 TENTATIVE OUTLINE FOR REPORT OF COMITEFISCAL & FINANCIER
Part IV Doc.008 FORMATION ET TRAVAUX DU COMITE;
HYPOTHESES FONDAMENTALESPart V
Doc.009 PLAN PROPOSE POUR LE RAPPORT DU COMITEFISCAL ET FINANCIER Carl S. Shoup - 11 octobre 1960
Part VI
Doc.010（Confidential）A Suggested Outline for the Report of
the Comité Fiscal et Financier Carl S. Shoup - Oct. 11, 1960
Part VII Doc.011 The Destination Principle Is Equivalent toDevaluation of the Currency
Part VIII Doc.012 To Members of the CFF
Part IX Doc.013 Aux membres du Comité fiscal et financier
Part X Doc.014 COMITE FISCAL ET FINANCIER IV/6131/60-F
SUPPLEMENT DU PROF. C. SHOUP А SON MEMORANDUM AUXMEMBRES DU COMITE (IV/5670/60-F)
Part XI Doc.015 Comité Fiscal et Financier Confidential
IV/4455/60-E
Some Criteria for the Necessary Degree of Uniformity amongTax Systems. in the European Economic Community

Doc.016 Comité Fiscal et Financier Confidential IV/4455/60-E
Some Criteria for the Necessary Degree of Uniformity amongTax Systems in the European Economic Community (Draft)
Part XII Doc.017 COMMUNAUTE ECONOMIQUE EUROPEENNECOMMISSION
Direction Générale de la Concurrence Comité Fiscal et
FinancierQuelques oritères pour déterminer le degré d’uniformitédes systèmes fiscaux qui est nécessaire dans la Communaté
Economique Européenne
Part XIII Doc.018 Outline of Frankfurt Address, September
1953
第2巻

EEC 調査関係資料 II

Volume 2: Materials on the Reports of EEC II
Contents
Transaction with Neumalk, Fritz
Neumalk, Fritz Doc. 001 (1 April 1955)......
......
Neumalk, Fritz Doc. 130 (23 July 1971)
第3巻

キューバ調査関係資料 I

Volume 3: Materials on the Reports of Cuba I
Contents
Doc. 001 Transaction with Cadwell, Murray K.
Doc. 002 Transaction with Cañals, Francisco Valle
Doc. 003 Transaction with Caraballo, ArturoDoc. 004 Transaction with De Cárdenas, ManuelvDoc. 005 Transaction with Cartaya, IsaíasDoc. 006 Transaction with Ceberio, A. O.
Doc. 007 Transaction with Gutiérrez de Celis, SantiagoDoc. 008 Transaction with De Céspedes, Carlos MiguelDoc. 009 Transaction with Chater, Walter H.
Doc. 010 Transaction with Perez Cubillas, José (M.)
Doc. 011 Transaction with Dufau, Carlos
Doc. 012 Transaction with Davis, Amelia K.
Doc. 013 Transaction with Espino, Domingo
Doc. 014 Transaction with Fernández Trueba, ManuelDoc. 015 Transaction with Forcade, Julio B.
Doc. 016 Transaction with Garcia Acosta, Pablo
Doc. 017 Transaction with García Montes, Óscar
Doc. 018 Transaction with Godoy, Raul
Doc. 019 Transaction with Gómez, Albert C.（A）Doc. 020 Transaction with Gómez, Albert C.（B）Doc. 021 Transaction with Gómez Pino, RafaelDoc. 022 Transaction with Gonzalez Rodriguez, Miguel

17

W-series
第4巻

T extual I ntroduction & C ontents

キューバ調査関係資料 II

Volume 4: Materials on the Reports of Cuba II
Contents
Doc. 023 Transaction with Graff, W. H.
Doc. 024 Transaction with Graves, MarkDoc. 025 Transaction with Guaranty Trust Company of New YorkDoc. 026 Transaction with Guggenheim, Harry FrankDoc. 027 Transaction with Heinbeck, A. J.
Doc. 028 Transaction with Hone, NeilDoc. 029 Transaction with Kemmerer, E. W.
Doc. 030 Transaction with Lopez Sanchez, C.
Doc. 031 Transaction with Lutz, Harley L.
Doc. 032 Transaction with McGovern, M. T.
Doc. 033 Transaction with Martel, José M.
Doc. 034 Transaction with Martínez, Juan A.
Doc. 035 Transaction with Maspons Franco, JuanDoc. 036 Transaction with Mendoza, PaulDoc. 037 Transaction with Menendez, R.
Doc. 038 Transaction with Miller, ErimoDoc. 039 Transaction with Menocal, J. M.（A）Doc. 040 Transaction with Menocal, J. M.（B）Doc. 041 Transaction with Menocal, J. M.（C）Doc. 042 Transaction with Newcomer, Mabel
Doc. 043 Transaction with Normano, J. F.
Doc. 044 Transaction with O'brien, E. F.
Doc. 045 Transaction with Pagliery, José C.
Doc. 046 Transaction with Planas, SebastianDoc. 047 Transaction with Pollack, Mark A.
Doc. 048 Transaction with Quero, José MariaDoc. 049 Transaction with Schueg Chassin, Henri
第5巻

キューバ調査関係資料 III

Volume 5: Materials on the Reports of Cuba III
Contents
Doc. 050 Transaction with Seligman, Edwin R. A.
Doc. 051 Transaction with Magill, RoswellDoc. 052 Transaction with Press Notice
第6巻

キューバ調査関係資料 IV

Volume 6:Materials on the Reports of Cuba IV
Textual Introduction(1) Coverage of this volume
This volume is composed of materials in the Box 316 “Cuba” of theCarl S. Shoup Collection and contains materials in Folder 012 “Interviews
and Other Memorandums, 1931-32 (the first mission)” of this Box. Part
I mainly includes materials regarding the memorandums of interviews
with Cuban officials, Cuban university researchers, and representativesof leading corporations when Shoup visited Cuba in the 1930s to
conduct field investigations for gathering views on modifying the fiscal
system. Part Ⅱ contains materials Shoup seemed to obtain and receive
during or before these two field surveys....... (Norikazu Chihara)

18

Contents
Interviews and Other Memorandums, 1931-32 and 1938
Part I Interviews
Item 001 Memorandum of interview with Mr. H. G. Wilson (wigun), Sun
Life Assurance Co.
Item 002 Memorandum of interview with Mr. Hast and Mr. Fernandez of
the Urban Telephone Co.
Item 003 Memorandum of interview with Mr. Wahoney (or Mahoney),
Compañia Cubana de Electricidad
Item 004 Memorandum of interview with Dr. Perez Cubillas (July 8th
1931)
Item 005 Memorandum of interview with Mr. Sotolongo, North American
Trading and Export Co.
Item 006 Memorandum of interview with Mr. J. B. Stewart, Supervisor,
Royal Bank of Canada. (July 29th 1931)
Item 007 Memorandum on the subject of the controversy between the
Bacardí Co. and the Excise Tax Department of the Treasury, concerning
shortages of alcohol or aguardiente about the year 1928, which resulted
in the payment of a fine aggregating $42,000 by the Bacardí Co. (July
25th 1931)
Item 008 Memorandum of interview with Sr. Julio Blanco Herrera,
President, Tropical Brewery (7/11/31)
Item 009 Memorandum of interview with Messrs. del Real, Alvaré and
Abad of the Compañia Ron Bacardí
Item 010 Memorandum of interview with Messrs. Schueg, Alvaré and Abadof the Bacardí Co., Dr. Oscar Garcia Montes being present.(July 25th
1931)
Item 011 Memorandum of interview with two gentlemen (Dr. Joaquingutierrez Mauro and Mr. Eduardo Durruthy) from Speyer Loan Tax
section, Dec. 29,1938
Item 012 Memorandum of interview with Representatives of Distillers'Institute and Liquor Manufacturers' Institute, Dec. 30, 1938
Item 013 Memorandum of interview with the Secretary, Sr. Francisco
Andreu, and the President, Sr. José Genaro Sanchez, of the Associon de
Propietarios (Property Owners' Association) called oficially "Uentro de laPropiedad Urbana". (July 24th 1931)
Item 014 Memorandum concerning investigation of municipal matters in
the City of Pinar del Rio, Province of Pinar del Rio (August 5th 1931)
Item 015 Memorandum concerning investigation of Fiscal Zone at the Cityof Pinar del Rio, Prov. P. del R., August 5th 1931
Item 016 Memorandum on interview with Cor. José M. Quero on July 3rd
1931
Item 017 Memorandum of answers furnished by Col. J. M. Quero to various
questions (August 3rd 1931)
Item 018 Memorandum of interview with Sr. José Izquierdo y Julia, Mayorof the City of Havana (July 28th 1931)
Item 019 Memorandum of interview with Sr. Francisco Valle Cañal, General
Auditor, (Interventor General) of the Republic (July 17th 1931)
Item 020 Memorandum of interview with señor Luis E. Aizcorbe
Item 021 Memorandum of questions and answers by Mr. Isaias Cartaya
concerning CUSTOMS (Havana, Sept. 22nd 1931)
Item 022 Memorandum of interview with señor Cruz, Collector of the Portof Matanzas., August 26th 1931
Item 023 Memorandum of interview with Sr. Varona Guerrero, Collector of
the Port (July 8th 1931)
Item 024 Memorandum of interview with Sr. Isaac Cartaya, Custom House
Section, Treasury Department (July 17th 1931)
Item 025 Memorandum of interview with Mr. Buchanan of the Standard
Oil Company of Cuba
Item 026 Memorandum of interview with Sr. Heriberto Lobo, head of thefirm Galban, Lobo & Co., wholesale imports of provisions (August 6th
1931)
Item 027 Memorandum of interview with Sr. Octavio Averhoff, Secretary of諸外国関係資料－序及び目次
Justice (7/10/31)
Item 028 Memorandum of interview with Dr. Gutiérrez de Celis (July 7th
1931)
Item 029 Memorandum of interview with Dr. Enrique Hernandez Cartaya(July 9th 1931)
Item 030 Memorandum of interview with Dr. Espino, President of theComisión Nacional de Estadística y Reformas Econ
Item 031 Memorandum of interview with Col. J. M. Quero, Covering points
that have already been dealt with in previous memoranda of interviews
with himself and with the Bacardi Co. officials (July 31st 1931)
Item 032 Memorandum of statements of Col. J. M. Quero, Chief of theExcise Tax Department of the Treasury, at the meeting of the Comision
Economia, July 21st 1931
Item 033 Memorandum concerning comments made by Col. J. M. Quero as
to statements, contained in draft of Report on Alcohol Tax
Item 034 Memorandum of interview with Mr. Martel, chief of the SECTION
DE SERVICIO CENTRAL
Item 035 Letter to Shoup from ******** , Sub-Secretarío de Comunicaciónes,Secretaría de comunicaciónes (Julio 27 - 1931)
Item 036 Memorandum of interview with the Administrators of the Zonasand Distritos Fiscales of Matanzas, Colon and Santa Crala, August 26thand 27th 1931.
Item 037 Memorandum of interviews with the Mayors of the towns ofMatanzas, Colón and Santa Clara, August 26th and 27th 1931
Item 038 Memorandum of interview with Chief Inspector of the Section of
the 1-1/2% Tax (July 11th 1931)
Item 039 paper (traducción)
Item 040 Memorandum of interview with Dr. Antonio Martinez, Counsel
for the Sección de Bienes del Estado, Department of the Treasury (July
18th 1931)
Item 041 Finance Situation of the Government, according to data obtainedin an Interview with Mr. Luis E. Aizcorbe, Comptroller General, on July
27th 1931
Item 042 Memorandum of interview with Sr. Eduardo Usabiaga, SubSecretary of State (July 17th 1931)
Item 043 Memorandum of interview with Sr. Manuel Crespo Trotcha, exadministrator of Zona Fiscal de Oriente, Habana (August 1st 1931)
Item 044 paper: La Reforma Tributaria de Cuba por Miguel Gonzalez
Rodriguez (Agosto de 1931)
Item 045 paper: El Déficit del Presupuesto National por Miguel Gonzalez
Rodriguez (Junio de 1931)
Item 046 Letter to Seligman (and Shoup) from ******** , Subsecretarío (2de Julio de 1931).
Item 047 Memorandum of interview with Mr. Sebestian Planas, Director of
the Lottery (July 18th 1931)
Part II Others
Item 048 Factura: P. & W., I. (Dic. 30 de 1926)
Item 049 correspondence: Dudley Thomas to Shoup (July 27th, 1931)
Item 050 correspondence: Shoup to Dudley Thomas (30 July 1931)
Item 051 correspondence: Dudley Thomas to Seligman (2 de julio de 1931)
Item 052 Informes Economicos (translated into English): Asociacion deArtes Graficas de Cuba, Presidencia
Item 053 statistics by Armour and Company: Relation of Taxes Paid to
the Cuban Government on Several Imported Commodities of Prime
Necessity, as Compared to the Cost, Chart No.1 (August 1927), No.2
(January 1928), No.3 (August 1931)
Item 054 Report: Report of the "Tax and Legislation Committee" of "theAmerican Chamber of Commerce of Cuba" in connection with theInvestigation of Existing Taxes (August 21, 1931)
Item 055 paper: César Rodríguez Morini, "Contra el Plan Seligman;
Defendamos la Tierra, el Hogar y los Municipios Cubanos," Revista
Bohemia, Mayo de 193019

B5 判上製横浜国立大学シャウプ・コレクション編集委員会
深貝 保則・伊集 守直・千原 則和・アドヴァイザー

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W. Elliot Brownlee

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日本関係資料 第１回配本（第１、９、10 巻）

96,000 円

9784901916660

第２回

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9784901916714

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9784901916721

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米国関係資料 第３回配本（第７、８、９巻）

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9784901916738

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9784901916745

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日本関係資料 第３回配本（第２、11、12 巻）

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9784901916684

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米国関係資料 第５回配本（第 13、14、15 巻）

96,000 円

9784901916752

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米国関係資料 第６回配本（第 16、17、18 巻）

96,000 円

9784901916769

第 10 回諸外国関係資料 第１回配本（第３、４、５巻）

96,000 円

9784901916783＊

9784901916776

第 11 回

米国関係資料 第７回配本（第 19、20 巻）

6,4000 円

第 12 回

日本関係資料 第４回配本（第７、８、13 巻）

96,000 円

9784901916691

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日本関係資料 第５回配本（第６、14、15 巻）

96,000 円

9784901916707

第 14 回諸外国関係資料 第２回配本（第１、２、６巻）

96,000 円

9784901916790

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全 15 巻米国関係資料

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日本関係資料 第１回配本（第１、９、10 巻）
日本関係資料 第２回配本（第３、４、５巻）

96,000 円

9784901916660

米国関係資料 第１回配本（第１、２、３巻）

96,000 円

9784901916714

96,000 円

9784901916677

米国関係資料 第２回配本（第４、５、６巻）

96,000 円

9784901916721

日本関係資料 第３回配本（第２、11、12 巻） 96,000 円

9784901916684

米国関係資料 第３回配本（第７、８、９巻）

96,000 円

9784901916738

日本関係資料 第４回配本（第７、８、13 巻）

96,000 円

9784901916691

米国関係資料 第４回配本（第 10、11、12 巻） 96,000 円

9784901916745

日本関係資料 第５回配本（第６、14、15 巻） 96,000 円

9784901916707

米国関係資料 第５回配本（第 13、14、15 巻） 96,000 円

9784901916752

米国関係資料 第６回配本（第 16、17、18 巻） 96,000 円

9784901916769

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9784901916776

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9784901916783

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