Wadsworth W. Mount Papers, 1907-ca. 1985
4 archives boxes, 3 records storage boxes (5 linear ft.)
Terms of Access and Use:
There is no restriction on access to the collection for research use. Particularly fragile items may be restricted for preservation purposes.
Requests for permission to publish material from the collection should be directed to the Archives and Special Collections. It is the responsibility of the researcher to identify and satisfy the holders of all copyrights.
Mount was born in Wheaton, Minn. on July 22, 1907. He was an inventor, holding over twenty U.S. and foreign patents. After graduation from Amherst College (Class of 1928) he held various positions in investment banking, accounting, management (manufacturing), printing and publishing. After 1943 he was primarily self-employed in research and development of new products and related services for clients. In 1976 he formed the Mount Pipe Joint Corporation. He died on Nov. 18, 1985. Mount first proposed a form of value-added tax in 1941 and during his lifetime continued to write and campaign for its adoption in the United States.
The papers document Wadsworth W. Mount's long interest in the value-added tax (VAT). The bulk of the papers consist of correspondence regarding the VAT and articles he wrote about it: "New Taxes for Old," "Who Pays the Piper Should Call the Tune," and "A Re-examination of Taxation Fundamentals." Mount compiled a large amount of correspondence and documentation concerning tax policy in binders over a period of 45 years, which he entitled "Reform by Typewriter."
This collection is organized into three series:
There is no restriction on access to the collection for research use. Particularly fragile items may be restricted for preservation purposes.
Requests for permission to publish material from the collection should be directed to the Archives and Special Collections. It is the responsibility of the researcher to identify and satisfy the holders of all copyrights.
Please use the following format when citing materials from this collection:
[Identification of item], in Wadsworth W. Mount Papers [Box #, Folder #], Amherst College Archives and Special Collections, Amherst College Library
Processed in July 2006 by Janet K. Ha (AC 2007), Student Assistant
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Amherst College Archives and Special Collections
Robert Frost Library
PO Box 5000 Amherst, MA 01002-5000 Phone: (413) 542-2299 Fax: (413) 542-2692 Email Reference Form: http://www.amherst.edu/library/archives/askus URL: http://www.amherst.edu/library/archives |
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Series 1: CORRESPONDENCE CONCERNING MOUNT'S WORK ON THE V.A.T.
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| Scope and content: Series 1 consists of correspondence, articles and other printed matter, 1932-1969. Arranged chronologically. |
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Gross Receipts Tax - correspondence - "New Taxes for Old"
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1932-1938
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Box 1: folder 1-7
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Copy of article, "Who Pays the Piper Should Call the Tune"
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n. d.
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Box 1: folder 8
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Federal Tax on Added Value - correspondence re: "Who Pays the Piper Should Call the Tune"
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1938-1940
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Box 1: folder 9-11
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Copy of speech, "A Re-examination of Taxation Fundamentals"
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n. d.
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Box 2: folder 1
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Federal Tax on "Added Value" - correspondence re: speech before American Management Association, "A Re-examination of Taxation Fundamentals"
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1941-1944
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Box 2: folder 2-5
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Added Value Tax - correspondence
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1944-1954
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Box 2: folder 6-16
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Added Value Tax - general correspondence
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1955-1969
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Box 3: folder 1-15
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Correspondence with state governments
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1953-1969
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Box 3: folder 16-28
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Correspondence - efforts to interest tax lawyers and tax consultants
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1940-42
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Box 4: folder 1
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Amherst College Library for Value Added Tax papers
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1973-79
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Box 5: folder 1
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Forms - Value Added Tax - File
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1968-81
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Box 5: folder 2
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Rimanoczy - Wilkie
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1975-82
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Box 5: folder 3
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Tax
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1968-72
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Box 5: folder 4
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New Jersey Value Added Tax
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1971-82
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Box 5: folder 5
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Consolidated Business Tax
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1972
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Box 5: folder 6
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Foundation for Economic Education - Irvington-on-Hudson, N.Y.
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1946-73
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Box 5: folder 7
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European Economic Community
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1967-76
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Box 5: folder 8
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N.J. Value Added Tax on Business: State Yields
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1968-78
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Box 5: folder 9
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ODD Correspondence Value Added Tax-Consolidated Business Tax
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1974-80
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Box 5: folder 10
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National Economic Council
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1959-72
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Box 5: folder 11
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Tax - N.J. - Forces
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1954-57
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Box 5: folder 12
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Added Value Business Tax for Buckleys
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1957-65
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Box 5: folder 13
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Real Estate Taxation
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1968-76
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Box 5: folder 14
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American Economic Federation - Tax data
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1972-73
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Box 5: folder 15
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Value Added Tax or Consolidated Business Tax: Company Demonstrations
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1971-75
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Box 5: folder 16
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Associated Industries of N. Y.
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1968-78
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Box 5: folder 17
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Added Value Tax - California
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1966-83
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Box 5: folder 18
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Canada - Value Added Tax - Consolidated Business Tax
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1976
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Box 5: folder 19
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Chamber of Commerce of the United States - Value Added Tax
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1969-80
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Box 5: folder 20
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Re: Committee for Economic Development report on Added Value
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1966-70
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Box 5: folder 21
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Value Added Tax with Depreciation
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1958-77
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Box 5: folder 22
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Economic Council Letter #623 on Added Value
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1966-67
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Box 5: folder 23
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Value Added - Engelsted
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1971-77
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Box 5: folder 24
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Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
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1981-84
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Box 5: folder 25-26
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Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
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1976-80
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Box 5: folder 27
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Correspondence - Foreign - Added Value Production Tax
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1959-81
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Box 5: folder 28
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Value Added Tax - Correspondence - Consolidated Business Tax - Great Britain - Separated from main Foreign File
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1941-72
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Box 5: folder 29
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Added Value Tax - General Correspondence
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1970-72
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Box 6: folder 1
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Value Added Tax - Correspondence with Governments
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1970-74
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Box 6: folder 2
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Tax on Added Value: "Consolidated Business Tax" - General Correspondence
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1973-75
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Box 6: folder 3
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Excess Government Spending Covered by Printing Government Bonds: Statements and Correspondence
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1939
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Box 7: folder 7
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Reports: Weekly and Monthly - Industrial Bureau -Commerce and Industry Association
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1941-42
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Box 7: folder 8
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Memoranda - Industrial Bureau - Commerce and Industry Association
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1941-43
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Box 7: folder 9
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Series 2: MISCELLANEOUS
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1934-1977
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Series 2 consists of correspondence, manuscripts, articles and other printed matter. |
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Letters and replies to various large businesses together with their annual reports
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1940-41
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Box 4: folder 2
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"New Taxes for Old," manuscript with several revised versions
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Nov. 1934
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Box 4: folder 3
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Tax on Value Added (Consolidated Business Tax), Current Articles
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1970-73
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Box 4: folder 4
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Duplicate copies of articles on Value Added Taxation in the form proposed by Mount.
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Box 4: folder 5
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Alternatives to Present Federal Taxes, Symposium, Tax Institute of America, Princeton; Duplicates of articles by Mount, "A re-examination of Taxation Fundamentals," Reprinted from Financial Management series Number 67, American Management Association, 330 West 42nd St., New York
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1941; 1964
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Box 4: folder 6
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Newspaper clippings, correspondence
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1966-75
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Box 6: folder 4
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Newspaper clippings, correspondence
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1965-71
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Box 6: folder 5
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Newspaper clippings, correspondence
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1967-78
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Box 6: folder 6
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Government reports, hearings, memoranda, correspondence
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1938-42
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Box 6: folder 7
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Series 3: "REFORM BY TYPEWRITER"
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1932-1977
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| Scope and content: Series 3, "REFORM BY TYPEWRITER," consists of binder of Mount's correspondence primarily with government officials regarding various issues of taxation and public policy. Arranged chronologically. |
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General Correspondence and Papers: Reform by Typewriter
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1932-1977
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Box 7: folder 1-6
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