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  <titleInfo>
    <title>Taxation of corporations</title>
    <subTitle>report on systems employed in various states</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Clapperton, George</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Washington</placeTerm>
    </place>
    <publisher>Govm't print. off.</publisher>
    <dateIssued>1901]</dateIssued>
    <dateIssued encoding="marc">1901</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>186 p. 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">prepared under the direction of the Industrial commission by George Clapperton, expert agent.</note>
  <note>"Supplementary report on the taxation of corporations in Michigan": p. 179-187.</note>
  <note>Published also, with his "Report on taxation in Canada", in Report of the Industrial commission ... Washington, 1901, vol XI, pt. VII, under title: "Taxation in various states and in Canada, with special reference to the taxation of corporations."</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <topic>Taxation</topic>
  </subject>
  <classification authority="lcc">HD2753.U6 C5</classification>
  <identifier type="lccn">ca 07001016</identifier>
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    <recordCreationDate encoding="marc">860130</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260227111043.0</recordChangeDate>
    <recordIdentifier source="DLC">ca 07001016 </recordIdentifier>
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