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Outline of the Michigan Tax System

 

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Publications Not Digitized

Undigitized 1930s

1930

  • Report 118, The Department of Public Welfare of Hamtramck, Michigan ( December 1930 ) 42 pages
  • Report 117, Waste Disposal by Incineration ( May 1930 ) 59 pages
  • Report 116, Unit Costs in the Division of Motor Transportation ( March 1930 ) 14 pages
  • Report 115, Observations on the Prisons of the District of Columbia ( March 1930 ) 9 pages
  • Report 114, Committee on City Finances (Stone Committee) Report re: City Budget, 1930-31 ( March 1930 ) 3 pages
  • Progress Report–Detroit Bureau–1930 ( January 1930 )
  • The Government of the City of Atlantic City (by Detroit Bureau) ( January 1930 )

1931

  • The Detroit House of Correction Organization of a Welfare DepartmentReport 125, ( August 1931 ) 31 pages
  • The Cost of Government, City of Detroit, 1931-32; An Analysis of the Budget, by FunctionsReport 124, ( July 1931 ) 26 pages
  • The Herman Kiefer Hospital of DetroitReport 122, ( April 1931 ) 58 pages [131KB]During, the period of April 28, 1930 to May 21, 1930, local tabloid newspaper ran a series of articles attack the operation of the Herman Kiefer Hospital and the administration of the Health Department under Dr. Vaughan. Dr. Vaughan verbally requested the Detroit Bureau of Governmental Research to make a thoro investigation of these charges so as to determine their accuracy. A study was made extending not only over the period of the newspaper accounts, but also over a period of six months following. Each statement which was possible of verification, or which noted a condition which still existed, was thoroly investigated. The results of this study are given herewith.
  • The Form of Government in 288 American CitiesReport 121, ( February 1931 ) 20 pagesIn the fall election of 1929, a referendum was presented to the electors of Detroit which, if approved, would have made basic changes in the existing form of government. This proposal prompted an enquiry into the form of government in American cities. A questionnaire was sent to all cities having a population of 30,000 or more at that time, and the results are summarized herewith.
  • <b>Fiscal Relationships Between City and School AuthoritiesReport 120, ( April 1931 ) 33 pages
  • Outdoor Relief as Administered by the Detroit Department of Public WelfareReport 119, ( February 1931 ) 131 pages
  • Progress Report and Assignments — Detroit Bureau — 1931( January 1931 )
  • Committee on City Finances – Detroit – Progress Report January 1930-September 1931( January 1931 )
  • Committee on City Finances – Detroit( January 1931 )

1932

  • Report 133, A Plan for a Unified Stock Department in the Detroit Board of Education ( November 1932 ) 35 pages
  • Report 131, The Local Sales Tax ( September 1932 ) 21 pages
  • Report 129, An Examination of the Payroll Department of the Detroit Board of Education ( August 1932 ) 27 pages
  • Report 132, The Wayne County Tract Index Department ( July 1932 ) 13 pages
  • Report 128, An Analysis of Tax Delinquency ( June 1932 ) 18 pages
  • Report 130, A Unified Tax Record in the City Treasurer’s Office ( May 1932 ) 23 pages
  • Report 127, The Control of Passenger Revenues by the Detroit Department of Street Railways ( May 1932 ) 91 pages
  • Report 126, Proposed Transfer by Detroit to Wayne County of Maybury and Kiefer Hospitals; a Memorandum Submitted to the Detroit Board of Health ( April 1932 ) 21 pages
  • The Government of Bloomfield Hills ( January 1932 )
  • Bibliography of Detroit Bureau publications, March 1916-September 1932 ( January 1932 )
  • County, Township and School District Government–Preliminary Report–State Commission ( January 1932 )
  • BR 146, Examination Questions in Municipal Administration ( January 1932 )
  • Report 123, An Administrative Assistant to the Mayor; a Proposal for Strengthening the Administrative Process ( January 1932 ) 10 pages

1933

  • Probable Cash Income and Demands for Cash, City of Detroit, Fiscal Year July 1, 1933-June 30, 1934Report 136, ( November 1933 ) 4 pages
  • Financial Aspects of Old Age Pensions and the Poll Tax (Michigan Act No. 175, P.A. 1933)Report 135, ( November 1933 ) 33 pages
  • Analysis of the Debt of the City of Detroit as at February 28, 1933Report 134, ( March 1933 ) 23 pages
  • Local Relief to Dependents (State Commission of Inquiry)—, ( January 1933 ) pages
  • Township Government and the Exploitation of Timber and Wild Land Resources-Northern Michigan—, ( January 1933 )
  • Population Trends; Natural Community Areas; Rural Land Zoning (State Commission)—, ( January 1933 )
  • Local Finance and Procedure (State Commission of Inquiry)—, ( January 1933 )
  • Organization and Cost of County and Township Government (State Commission) of Inquiry—, ( January 1933 )
  • Organization and Administration of Public Health (State Commission of Inquiry)—, ( January 1933 )
  • Rural School OrganizationSpecial Bulletin 229, ( January 1933 ) 49 pagesAt a time when all governmental expenditures are being critically scrutinized by the public and by legislative bodies, with the purpose of effecting economies and reductions, public school expenditures come prominently to view because no other governmental function of the State requires so large an outlay of funds as does the public school system. Along with other governmental costs, public school expenditures in the State have increased rapidly in the past few decades until in 1930 the annual outlay for this service amounted to approximately 135 million dollars…

1934

  • Cost of Crime in MichiganReport 137 ( July 1934 ) 27 pages
  • Probable Cash Income and Demands for Cash, City of Detroit, Fiscal Year July 1, 1933-June 30, 1934Report 136 ( February 1934 ) 4 pages
  • School Organization – Detroit Metropolitan AreaReport to the Commission of Inquiry ( February 1934 ) 20 pagesConsiders the educational and financial aspects of a proposal to consolidate the school districts of Wayne County into a single organic unit. In 1934, there were 101 mutually independent school districts in the county, each under the control of a board of education responsible to the people of the district. Organization of a county unit presumably would involve consolidation of the districts of the county and the creation of a single small county board of education, responsible to the people of the county. The numerous local districts would be abolished and the several existing boards of education would cease to exist. the responsibility for the administration and supervision of the county district would be delegated by the county board of educaiton to a superintendent of schools who would be the chief executive of the public schools of the county.
  • Local Public Works in Michigan (State Commission of Inquiry)— ( January 1934 )
  • The Government of the Detroit Metropolitan Area (State Commission of Inquiry) — ( January 1934 )

1935

  • Report 138, The English System for the Taxation of Real Property on an Income Basis ( May 1935 ) 33 pages
  • Mechanical Aids in Tax Accounting (Howard Fishack and Loren B. Miller) ( January 1935 )
  • Report 140, Street Address Coding Guide by Census Tracts for Detroit and Environs ( January 1935 ) 147 pages
  • Report 139, A Study of Tax Delinquency in the Second Ward of Detroit with Special Reference to Apartment House Properties ( January 1935 ) 22 pages

1936

  • Report 141, Experiments in the Mental Testing of Detroit Policemen ( November 1936 ) 54 pages
  • The Future of the Municipal Research Bureau (Howard Fishack) ( January 1936 )
  • Report of the Civil Service Commission (Lent D. Upson, Member) ( January 1936 )

1937

  • American Experience with Unicameral LegislaturesReport 147, ( December 1937 ) 33 pagesThis report attempts to portray the development of the English Parliament– the Mother of Parliaments–as a bicameral institution and its present trend away from the status, the history of provincial legislatures in colonial America, the necessities that led the Constitutional Convention of 1787 to adopt a bicameral congress, the aping of the federal form by both states and cities, the early Vermont experiment with unicameralism, the general discarding of the bicameral system by cities, the Nebraska experiment, the possible application of the unicameral system to Michigan.
  • Narcotic Addiction as a Factor in Petty Larceny in DetroitReport 145, ( November 1937 ) 23 pages
  • Accumulated Social and Economic Statistics for DetroitReport 146, ( July 1937 ) 20 pages
  • Exemption of Homesteads from TaxationReport 144, ( May 1937 ) 30 pages
  • A History of Electric Service in DetroitReport 142, ( May 1937 ) 85 pages
  • Population (1930 Census) and Other Social Data for Detroit by Census TractsReport 143, ( March 1937 ) 16 pages
  • A Research Bureau at Work (bibliography March 1916-September 1937)—, ( January 1937 ) pages

1938

  • Report 150, Detroit Voters and Recent Elections ( June 1938 ) 66 pages
  • Report 149, Tenure, Training, and Compensation of Detroit Social Workers ( June 1938 ) 68 pages
  • Report 148, A Book of Ballots: Representative Facsimile Ballots of Local, State and National Governments ( June 1938 ) 43 pages
  • Report 149, An Outline of American Local Government ( February 1938 ) 84 pages
  • Michigan’s County Government (J. M. Leonard) ( January 1938 )
  • Contributions of Citizen Research to Effective Government (Upson) ( January 1938 )

1939

  • CC 371, About Only Foolin’ ( December 39 ) 1 page
  • Report 152, Real Property Survey of Detroit, Michigan ( December 1939 ) 97 pages
  • CC 370, About at the Quarter ( November 1939 ) 1 page
  • CC 369, About No Matter Who Is Elected ( November 1939 ) 1 page
  • CC 368, About the November 7 Ballot–The Pension Amendments ( November 1939 ) 2 pages
  • CC 367, About the November 7 Ballot–Extension of Civil Service ( October 1939 ) 2 pages
  • CC 366, About the Traffic Court Referendum ( October 39 ) 2 pages
  • CC 365, About J.P.’s and Counts of the Stable ( October 1939 ) 1 page
  • CC 364, About Why Economize ( October 1939 ) 1 page
  • CC 363, About Here We Go Again ( September 1939 ) 1 page
  • Report 151, Financial Problems of the City of Detroit in the Depression ( September 1939 ) 56 pages
  • CC 362, About Municipal Debt in 1939 ( August 1939 ) 2 pages
  • CC 361, About “Riding” The D.S.R. ( August 1939 ) 1 page
  • CC 360, About Hurrah ( July 1939 ) 2 pages
  • CC 359, About the Taxing of Intangibles ( June 1939 ) 2 pages
  • CC 358, About a Birthday ( June 1939 ) 1 page
  • CC 356, About Dollars and Sense ( June 1939 ) 1 page
  • CC 355, About Hurting Someone’s Feelings–New Item ( June 39 ) 1 page
  • CC 354, About Direct Taxes and the Taxpayers ( May 1939 ) 2 pages
  • CC 353, About the One in Nine Who Works for Government ( May 1939 ) 2 pages
  • CC 352, About Bigger Deficits or Fewer Firemen ( May 1939 ) 1 page
  • CC 351, About Detroit’s 1939-40 Budget ( April 1939 ) 1 page
  • CC 350, About Public Parsimony ( April 1939 ) 1 page
  • CC 349, About Financing the Budget ( April 1939 ) 1 page
  • CC 348, About a Questionable Pension Plan ( March 1939 ) 1 page
  • CC 347, About Policemen and Merit ( March 1939 ) 2 pages
  • CC 346, About the Mayor’s Budget ( March 1939 ) 2 pages
  • CC 345, About an Anodyne ( March 1939 ) 2 pages
  • CC 344, About the “Kelly-Off” ( February 1939 ) 2 pages
  • CC 343, About Defeating a Deficit ( February 1939 ) 2 pages
  • Michigan’s First Year of Civil Service (James K. Pollock–U of M) ( January 1939 )
  • Tax Study Commission–Staff Studies and Report ( January 1939 )
  • The Direct Tax Burden on Low Income Groups ( January 1939 )
  • CC 342, About Budgets and Debt Service ( January 1939 ) 2 pages
  • BR 162, Detroit Population, l939 ( January 1939 )
  • BR 160, Police Merit Board–Analysis of Proposed Rules and Regulations ( January 1939 )
  • BR 159, State Separation–Statement to the Detroit Common Council ( January 1939 )
  • BR 158, Incinerator Nuisance – Investigation (Detroit Common Council) ( January 1939 )
  • BR 155, Proposed Changes in Initiatory Charter Amendment Procedure ( January 1939 )

Undigitized 1930s

1930

  • Report 118, The Department of Public Welfare of Hamtramck, Michigan ( December 1930 ) 42 pages
  • Report 117, Waste Disposal by Incineration ( May 1930 ) 59 pages
  • Report 116, Unit Costs in the Division of Motor Transportation ( March 1930 ) 14 pages
  • Report 115, Observations on the Prisons of the District of Columbia ( March 1930 ) 9 pages
  • Report 114, Committee on City Finances (Stone Committee) Report re: City Budget, 1930-31 ( March 1930 ) 3 pages
  • Progress Report–Detroit Bureau–1930 ( January 1930 )
  • The Government of the City of Atlantic City (by Detroit Bureau) ( January 1930 )

1931

  • The Detroit House of Correction Organization of a Welfare DepartmentReport 125, ( August 1931 ) 31 pages
  • The Cost of Government, City of Detroit, 1931-32; An Analysis of the Budget, by FunctionsReport 124, ( July 1931 ) 26 pages
  • The Herman Kiefer Hospital of DetroitReport 122, ( April 1931 ) 58 pages [131KB]During, the period of April 28, 1930 to May 21, 1930, local tabloid newspaper ran a series of articles attack the operation of the Herman Kiefer Hospital and the administration of the Health Department under Dr. Vaughan. Dr. Vaughan verbally requested the Detroit Bureau of Governmental Research to make a thoro investigation of these charges so as to determine their accuracy. A study was made extending not only over the period of the newspaper accounts, but also over a period of six months following. Each statement which was possible of verification, or which noted a condition which still existed, was thoroly investigated. The results of this study are given herewith.
  • The Form of Government in 288 American CitiesReport 121, ( February 1931 ) 20 pagesIn the fall election of 1929, a referendum was presented to the electors of Detroit which, if approved, would have made basic changes in the existing form of government. This proposal prompted an enquiry into the form of government in American cities. A questionnaire was sent to all cities having a population of 30,000 or more at that time, and the results are summarized herewith.
  • <b>Fiscal Relationships Between City and School AuthoritiesReport 120, ( April 1931 ) 33 pages
  • Outdoor Relief as Administered by the Detroit Department of Public WelfareReport 119, ( February 1931 ) 131 pages
  • Progress Report and Assignments — Detroit Bureau — 1931( January 1931 )
  • Committee on City Finances – Detroit – Progress Report January 1930-September 1931( January 1931 )
  • Committee on City Finances – Detroit( January 1931 )

1932

  • Report 133, A Plan for a Unified Stock Department in the Detroit Board of Education ( November 1932 ) 35 pages
  • Report 131, The Local Sales Tax ( September 1932 ) 21 pages
  • Report 129, An Examination of the Payroll Department of the Detroit Board of Education ( August 1932 ) 27 pages
  • Report 132, The Wayne County Tract Index Department ( July 1932 ) 13 pages
  • Report 128, An Analysis of Tax Delinquency ( June 1932 ) 18 pages
  • Report 130, A Unified Tax Record in the City Treasurer’s Office ( May 1932 ) 23 pages
  • Report 127, The Control of Passenger Revenues by the Detroit Department of Street Railways ( May 1932 ) 91 pages
  • Report 126, Proposed Transfer by Detroit to Wayne County of Maybury and Kiefer Hospitals; a Memorandum Submitted to the Detroit Board of Health ( April 1932 ) 21 pages
  • The Government of Bloomfield Hills ( January 1932 )
  • Bibliography of Detroit Bureau publications, March 1916-September 1932 ( January 1932 )
  • County, Township and School District Government–Preliminary Report–State Commission ( January 1932 )
  • BR 146, Examination Questions in Municipal Administration ( January 1932 )
  • Report 123, An Administrative Assistant to the Mayor; a Proposal for Strengthening the Administrative Process ( January 1932 ) 10 pages

1933

  • Probable Cash Income and Demands for Cash, City of Detroit, Fiscal Year July 1, 1933-June 30, 1934Report 136, ( November 1933 ) 4 pages
  • Financial Aspects of Old Age Pensions and the Poll Tax (Michigan Act No. 175, P.A. 1933)Report 135, ( November 1933 ) 33 pages
  • Analysis of the Debt of the City of Detroit as at February 28, 1933Report 134, ( March 1933 ) 23 pages
  • Local Relief to Dependents (State Commission of Inquiry)—, ( January 1933 ) pages
  • Township Government and the Exploitation of Timber and Wild Land Resources-Northern Michigan—, ( January 1933 )
  • Population Trends; Natural Community Areas; Rural Land Zoning (State Commission)—, ( January 1933 )
  • Local Finance and Procedure (State Commission of Inquiry)—, ( January 1933 )
  • Organization and Cost of County and Township Government (State Commission) of Inquiry—, ( January 1933 )
  • Organization and Administration of Public Health (State Commission of Inquiry)—, ( January 1933 )
  • Rural School OrganizationSpecial Bulletin 229, ( January 1933 ) 49 pagesAt a time when all governmental expenditures are being critically scrutinized by the public and by legislative bodies, with the purpose of effecting economies and reductions, public school expenditures come prominently to view because no other governmental function of the State requires so large an outlay of funds as does the public school system. Along with other governmental costs, public school expenditures in the State have increased rapidly in the past few decades until in 1930 the annual outlay for this service amounted to approximately 135 million dollars…

1934

  • Cost of Crime in MichiganReport 137 ( July 1934 ) 27 pages
  • Probable Cash Income and Demands for Cash, City of Detroit, Fiscal Year July 1, 1933-June 30, 1934Report 136 ( February 1934 ) 4 pages
  • School Organization – Detroit Metropolitan AreaReport to the Commission of Inquiry ( February 1934 ) 20 pagesConsiders the educational and financial aspects of a proposal to consolidate the school districts of Wayne County into a single organic unit. In 1934, there were 101 mutually independent school districts in the county, each under the control of a board of education responsible to the people of the district. Organization of a county unit presumably would involve consolidation of the districts of the county and the creation of a single small county board of education, responsible to the people of the county. The numerous local districts would be abolished and the several existing boards of education would cease to exist. the responsibility for the administration and supervision of the county district would be delegated by the county board of educaiton to a superintendent of schools who would be the chief executive of the public schools of the county.
  • Local Public Works in Michigan (State Commission of Inquiry)— ( January 1934 )
  • The Government of the Detroit Metropolitan Area (State Commission of Inquiry) — ( January 1934 )

1935

  • Report 138, The English System for the Taxation of Real Property on an Income Basis ( May 1935 ) 33 pages
  • Mechanical Aids in Tax Accounting (Howard Fishack and Loren B. Miller) ( January 1935 )
  • Report 140, Street Address Coding Guide by Census Tracts for Detroit and Environs ( January 1935 ) 147 pages
  • Report 139, A Study of Tax Delinquency in the Second Ward of Detroit with Special Reference to Apartment House Properties ( January 1935 ) 22 pages

1936

  • Report 141, Experiments in the Mental Testing of Detroit Policemen ( November 1936 ) 54 pages
  • The Future of the Municipal Research Bureau (Howard Fishack) ( January 1936 )
  • Report of the Civil Service Commission (Lent D. Upson, Member) ( January 1936 )

1937

  • American Experience with Unicameral LegislaturesReport 147, ( December 1937 ) 33 pagesThis report attempts to portray the development of the English Parliament– the Mother of Parliaments–as a bicameral institution and its present trend away from the status, the history of provincial legislatures in colonial America, the necessities that led the Constitutional Convention of 1787 to adopt a bicameral congress, the aping of the federal form by both states and cities, the early Vermont experiment with unicameralism, the general discarding of the bicameral system by cities, the Nebraska experiment, the possible application of the unicameral system to Michigan.
  • Narcotic Addiction as a Factor in Petty Larceny in DetroitReport 145, ( November 1937 ) 23 pages
  • Accumulated Social and Economic Statistics for DetroitReport 146, ( July 1937 ) 20 pages
  • Exemption of Homesteads from TaxationReport 144, ( May 1937 ) 30 pages
  • A History of Electric Service in DetroitReport 142, ( May 1937 ) 85 pages
  • Population (1930 Census) and Other Social Data for Detroit by Census TractsReport 143, ( March 1937 ) 16 pages
  • A Research Bureau at Work (bibliography March 1916-September 1937)—, ( January 1937 ) pages

1938

  • Report 150, Detroit Voters and Recent Elections ( June 1938 ) 66 pages
  • Report 149, Tenure, Training, and Compensation of Detroit Social Workers ( June 1938 ) 68 pages
  • Report 148, A Book of Ballots: Representative Facsimile Ballots of Local, State and National Governments ( June 1938 ) 43 pages
  • Report 149, An Outline of American Local Government ( February 1938 ) 84 pages
  • Michigan’s County Government (J. M. Leonard) ( January 1938 )
  • Contributions of Citizen Research to Effective Government (Upson) ( January 1938 )

1939

  • CC 371, About Only Foolin’ ( December 39 ) 1 page
  • Report 152, Real Property Survey of Detroit, Michigan ( December 1939 ) 97 pages
  • CC 370, About at the Quarter ( November 1939 ) 1 page
  • CC 369, About No Matter Who Is Elected ( November 1939 ) 1 page
  • CC 368, About the November 7 Ballot–The Pension Amendments ( November 1939 ) 2 pages
  • CC 367, About the November 7 Ballot–Extension of Civil Service ( October 1939 ) 2 pages
  • CC 366, About the Traffic Court Referendum ( October 39 ) 2 pages
  • CC 365, About J.P.’s and Counts of the Stable ( October 1939 ) 1 page
  • CC 364, About Why Economize ( October 1939 ) 1 page
  • CC 363, About Here We Go Again ( September 1939 ) 1 page
  • Report 151, Financial Problems of the City of Detroit in the Depression ( September 1939 ) 56 pages
  • CC 362, About Municipal Debt in 1939 ( August 1939 ) 2 pages
  • CC 361, About “Riding” The D.S.R. ( August 1939 ) 1 page
  • CC 360, About Hurrah ( July 1939 ) 2 pages
  • CC 359, About the Taxing of Intangibles ( June 1939 ) 2 pages
  • CC 358, About a Birthday ( June 1939 ) 1 page
  • CC 356, About Dollars and Sense ( June 1939 ) 1 page
  • CC 355, About Hurting Someone’s Feelings–New Item ( June 39 ) 1 page
  • CC 354, About Direct Taxes and the Taxpayers ( May 1939 ) 2 pages
  • CC 353, About the One in Nine Who Works for Government ( May 1939 ) 2 pages
  • CC 352, About Bigger Deficits or Fewer Firemen ( May 1939 ) 1 page
  • CC 351, About Detroit’s 1939-40 Budget ( April 1939 ) 1 page
  • CC 350, About Public Parsimony ( April 1939 ) 1 page
  • CC 349, About Financing the Budget ( April 1939 ) 1 page
  • CC 348, About a Questionable Pension Plan ( March 1939 ) 1 page
  • CC 347, About Policemen and Merit ( March 1939 ) 2 pages
  • CC 346, About the Mayor’s Budget ( March 1939 ) 2 pages
  • CC 345, About an Anodyne ( March 1939 ) 2 pages
  • CC 344, About the “Kelly-Off” ( February 1939 ) 2 pages
  • CC 343, About Defeating a Deficit ( February 1939 ) 2 pages
  • Michigan’s First Year of Civil Service (James K. Pollock–U of M) ( January 1939 )
  • Tax Study Commission–Staff Studies and Report ( January 1939 )
  • The Direct Tax Burden on Low Income Groups ( January 1939 )
  • CC 342, About Budgets and Debt Service ( January 1939 ) 2 pages
  • BR 162, Detroit Population, l939 ( January 1939 )
  • BR 160, Police Merit Board–Analysis of Proposed Rules and Regulations ( January 1939 )
  • BR 159, State Separation–Statement to the Detroit Common Council ( January 1939 )
  • BR 158, Incinerator Nuisance – Investigation (Detroit Common Council) ( January 1939 )
  • BR 155, Proposed Changes in Initiatory Charter Amendment Procedure ( January 1939 )

Outline of the Michigan Tax System

 

Economic Development Programs

 

Request Documents

It is our policy to make all publications online. If a document you desire is not yet online, please let us know of your desire. It can be put online with little turn around time. Use the link below to request a document.

Request Form

Publications Not Digitized

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