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Wadsworth W. Mount Papers, 1907-ca. 1985
4 archives boxes, 3 records storage boxes (5 linear ft.)

Abstract:
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."

Terms of Access and Use:

Restrictions on access:

There is no restriction on access to the collection for research use. Particularly fragile items may be restricted for preservation purposes.

Restrictions on use:

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.

Amherst College Archives and Special Collections
Amherst, MA

Biographical Note

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.

Scope and Contents of the Collection

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."


Information on Use
Terms of Access and Use
Restrictions on access:

There is no restriction on access to the collection for research use. Particularly fragile items may be restricted for preservation purposes.

Restrictions on use:

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.

Preferred Citation

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

History of the Collection

Processing Information

Processed in July 2006 by Janet K. Ha (AC 2007), Student Assistant


Additional Information
Contact Information
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
Language
English

Contents List
Series 1: CORRESPONDENCE CONCERNING MOUNT'S WORK ON THE V.A.T.



Scope and content:

Series 1 consists of correspondence, articles and other printed matter, 1932-1969.

Arrangement:

Arranged chronologically.

Gross Receipts Tax - correspondence - "New Taxes for Old"
1932-1938

Box 1: folder 1-7
Copy of article, "Who Pays the Piper Should Call the Tune"
n. d.

Box 1: folder 8
Federal Tax on Added Value - correspondence re: "Who Pays the Piper Should Call the Tune"
1938-1940

Box 1: folder 9-11
Copy of speech, "A Re-examination of Taxation Fundamentals"
n. d.

Box 2: folder 1
Federal Tax on "Added Value" - correspondence re: speech before American Management Association, "A Re-examination of Taxation Fundamentals"
1941-1944

Box 2: folder 2-5
Added Value Tax - correspondence
1944-1954

Box 2: folder 6-16
Added Value Tax - general correspondence
1955-1969

Box 3: folder 1-15
Correspondence with state governments
1953-1969

Box 3: folder 16-28
Correspondence - efforts to interest tax lawyers and tax consultants
1940-42

Box 4: folder 1
Amherst College Library for Value Added Tax papers
1973-79

Box 5: folder 1
Forms - Value Added Tax - File
1968-81

Box 5: folder 2
Rimanoczy - Wilkie
1975-82

Box 5: folder 3
Tax
1968-72

Box 5: folder 4
New Jersey Value Added Tax
1971-82

Box 5: folder 5
Consolidated Business Tax
1972

Box 5: folder 6
Foundation for Economic Education - Irvington-on-Hudson, N.Y.
1946-73

Box 5: folder 7
European Economic Community
1967-76

Box 5: folder 8
N.J. Value Added Tax on Business: State Yields
1968-78

Box 5: folder 9
ODD Correspondence Value Added Tax-Consolidated Business Tax
1974-80

Box 5: folder 10
National Economic Council
1959-72

Box 5: folder 11
Tax - N.J. - Forces
1954-57

Box 5: folder 12
Added Value Business Tax for Buckleys
1957-65

Box 5: folder 13
Real Estate Taxation
1968-76

Box 5: folder 14
American Economic Federation - Tax data
1972-73

Box 5: folder 15
Value Added Tax or Consolidated Business Tax: Company Demonstrations
1971-75

Box 5: folder 16
Associated Industries of N. Y.
1968-78

Box 5: folder 17
Added Value Tax - California
1966-83

Box 5: folder 18
Canada - Value Added Tax - Consolidated Business Tax
1976

Box 5: folder 19
Chamber of Commerce of the United States - Value Added Tax
1969-80

Box 5: folder 20
Re: Committee for Economic Development report on Added Value
1966-70

Box 5: folder 21
Value Added Tax with Depreciation
1958-77

Box 5: folder 22
Economic Council Letter #623 on Added Value
1966-67

Box 5: folder 23
Value Added - Engelsted
1971-77

Box 5: folder 24
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
1981-84

Box 5: folder 25-26
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence
1976-80

Box 5: folder 27
Correspondence - Foreign - Added Value Production Tax
1959-81

Box 5: folder 28
Value Added Tax - Correspondence - Consolidated Business Tax - Great Britain - Separated from main Foreign File
1941-72

Box 5: folder 29
Added Value Tax - General Correspondence
1970-72

Box 6: folder 1
Value Added Tax - Correspondence with Governments
1970-74

Box 6: folder 2
Tax on Added Value: "Consolidated Business Tax" - General Correspondence
1973-75

Box 6: folder 3
Excess Government Spending Covered by Printing Government Bonds: Statements and Correspondence
1939

Box 7: folder 7
Reports: Weekly and Monthly - Industrial Bureau -Commerce and Industry Association
1941-42

Box 7: folder 8
Memoranda - Industrial Bureau - Commerce and Industry Association
1941-43

Box 7: folder 9
Series 2: MISCELLANEOUS
1934-1977


Series 2 consists of correspondence, manuscripts, articles and other printed matter.

Letters and replies to various large businesses together with their annual reports
1940-41

Box 4: folder 2
"New Taxes for Old," manuscript with several revised versions
Nov. 1934

Box 4: folder 3
Tax on Value Added (Consolidated Business Tax), Current Articles
1970-73

Box 4: folder 4
Duplicate copies of articles on Value Added Taxation in the form proposed by Mount.


Box 4: folder 5
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
1941; 1964

Box 4: folder 6
Newspaper clippings, correspondence
1966-75

Box 6: folder 4
Newspaper clippings, correspondence
1965-71

Box 6: folder 5
Newspaper clippings, correspondence
1967-78

Box 6: folder 6
Government reports, hearings, memoranda, correspondence
1938-42

Box 6: folder 7
Series 3: "REFORM BY TYPEWRITER"
1932-1977


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.

Arrangement:

Arranged chronologically.

General Correspondence and Papers: Reform by Typewriter
1932-1977

Box 7: folder 1-6

Search Terms
The following terms represent persons, organizations, and topics documented in this collection. Use these headings to search for additional materials on this web site, in the Five College Library Catalog, or in other library catalogs and databases.

Subjects
  • Mount, Wadsworth W., 1907-1985.
  • Taxation -- United States.
  • United States -- Economic policy -- 20th century.
  • Value-added tax -- United States.
  • Vietnam War, 1961-1975 -- Engineering and construction.


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