<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Charles Perley Smith papers, 1920-1946</title>
  </titleInfo>
  <name type="personal">
    <namePart>Smith, Charles Perley</namePart>
    <namePart type="date">1878-1948</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource collection="yes" manuscript="yes">mixed material</typeOfResource>
  <originInfo>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>3,500</extent>
    <extent>10 1</extent>
    <extent>4</extent>
  </physicalDescription>
  <abstract>Correspondence, legal memoranda, printed opinions, subject files, and financial papers relating chiefly to Smith's career as a judge on the U.S. Board of Tax Appeals, later known as the U.S. Tax Court.  Correspondents include William Morgan Butler, Jesse H. Jones, Robert Ramspeck, Daniel C. Roper, and David I. Walsh.</abstract>
  <note>Open to research.</note>
  <note>Jurist.</note>
  <note>Collection material in English.</note>
  <note xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://hdl.loc.gov/loc.mss/eadmss.ms009266">Finding aid available in the Library of Congress Manuscript Reading Room and at http://hdl.loc.gov/loc.mss/eadmss.ms009266</note>
  <subject authority="lcsh">
    <name type="personal">
      <namePart>Butler, William M. (William Morgan)</namePart>
      <namePart type="date">1861-</namePart>
    </name>
    <topic>Correspondence</topic>
  </subject>
  <subject authority="lcsh">
    <name type="personal">
      <namePart>Jones, Jesse H. (Jesse Holman)</namePart>
      <namePart type="date">1874-1956</namePart>
    </name>
    <topic>Correspondence</topic>
  </subject>
  <subject authority="lcsh">
    <name type="personal">
      <namePart>Ramspeck, Robert</namePart>
      <namePart type="date">1890-</namePart>
    </name>
    <topic>Correspondence</topic>
  </subject>
  <subject authority="lcsh">
    <name type="personal">
      <namePart>Roper, Daniel C. (Daniel Calhoun)</namePart>
      <namePart type="date">1867-1943</namePart>
    </name>
    <topic>Correspondence</topic>
  </subject>
  <subject authority="lcsh">
    <name type="personal">
      <namePart>Walsh, David I. (David Ignatius)</namePart>
      <namePart type="date">1872-1947</namePart>
    </name>
    <topic>Correspondence</topic>
  </subject>
  <subject authority="lcsh">
    <name type="corporate">
      <namePart>United States.</namePart>
      <namePart>Board of Tax Appeals.</namePart>
    </name>
  </subject>
  <subject authority="lcsh">
    <name type="corporate">
      <namePart>United States.</namePart>
      <namePart>Tax Court.</namePart>
    </name>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
  </subject>
  <subject authority="itoamc">
    <occupation>Jurists</occupation>
  </subject>
  <identifier type="lccn">mm 82040329</identifier>
  <identifier type="hdl">hdl:loc.mss/eadmss.ms009266</identifier>
  <identifier type="hdl">hdl:loc.mss/eadmss.ms009266.3</identifier>
  <location>
    <url displayLabel="Finding aid">http://hdl.loc.gov/loc.mss/eadmss.ms009266</url>
  </location>
  <location>
    <url displayLabel="Finding aid (PDF)">http://hdl.loc.gov/loc.mss/eadmss.ms009266.3</url>
  </location>
  <accessCondition type="restrictionOnAccess">Open to research.</accessCondition>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">820525</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260227111714.0</recordChangeDate>
    <recordIdentifier source="DLC">mm 82040329 </recordIdentifier>
  </recordInfo>
</mods>
