ma213 Wadsworth W. Mount (AC 1928) Papers, 1907-ca. 1985 Finding Aid Finding aid prepared by Janet K. Ha 2007, Student Assistant. Amherst College Archives and Special Collections
Amherst, MA
2011 Finding aid encoded in NoteTab Pro. Encoded by Peter A. Nelson. 2011-09-07 Finding aid written in English Collection Overview Mount, Wadsworth W., 1907-1985. Wadsworth W. Mount Papers 1907-ca. 1985 4 archives boxes, 3 records storage boxes (5 linear ft.) English Amherst College Archives and Special Collections
Amherst, MA
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." 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."

 Organization of the Collection

This collection is organized into three series:

Correspondence Concerning Mount's Work on the Value - Added Tax Miscellaneous "Reform by Typewriter," 1932-1977

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

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

Alumni Biographical Files - Class of 1928 - Mount, Wadsworth W.

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

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

Arranged chronologically.

 1 1-7 Gross Receipts Tax - correspondence - "New Taxes for Old" 1932-1938 1 8 Copy of article, "Who Pays the Piper Should Call the Tune" n. d. 1 9-11 Federal Tax on Added Value - correspondence re: "Who Pays the Piper Should Call the Tune" 1938-1940 2 1 Copy of speech, "A Re-examination of Taxation Fundamentals" n. d. 2 2-5 Federal Tax on "Added Value" - correspondence re: speech before American Management Association, "A Re-examination of Taxation Fundamentals" 1941-1944 2 6-16 Added Value Tax - correspondence 1944-1954 3 1-15 Added Value Tax - general correspondence 1955-1969 3 16-28 Correspondence with state governments 1953-1969 4 1 Correspondence - efforts to interest tax lawyers and tax consultants 1940-42 5 1 Amherst College Library for Value Added Tax papers 1973-79 5 2 Forms - Value Added Tax - File 1968-81 5 3 Rimanoczy - Wilkie 1975-82 5 4 Tax 1968-72 5 5 New Jersey Value Added Tax 1971-82 5 6 Consolidated Business Tax 1972 5 7 Foundation for Economic Education - Irvington-on-Hudson, N.Y. 1946-73 5 8 European Economic Community 1967-76 5 9 N.J. Value Added Tax on Business: State Yields 1968-78 5 10 ODD Correspondence Value Added Tax-Consolidated Business Tax 1974-80 5 11 National Economic Council 1959-72 5 12 Tax - N.J. - Forces 1954-57 5 13 Added Value Business Tax for Buckleys 1957-65 5 14 Real Estate Taxation 1968-76 5 15 American Economic Federation - Tax data 1972-73 5 16 Value Added Tax or Consolidated Business Tax: Company Demonstrations 1971-75 5 17 Associated Industries of N. Y. 1968-78 5 18 Added Value Tax - California 1966-83 5 19 Canada - Value Added Tax - Consolidated Business Tax 1976 5 20 Chamber of Commerce of the United States - Value Added Tax 1969-80 5 21 Re: Committee for Economic Development report on Added Value 1966-70 5 22 Value Added Tax with Depreciation 1958-77 5 23 Economic Council Letter #623 on Added Value 1966-67 5 24 Value Added - Engelsted 1971-77 5 25-26 Tax on Added Value - "Consolidated Business Tax" -Government Correspondence 1981-84 5 27 Tax on Added Value - "Consolidated Business Tax" -Government Correspondence 1976-80 5 28 Correspondence - Foreign - Added Value Production Tax 1959-81 5 29 Value Added Tax - Correspondence - Consolidated Business Tax - Great Britain - Separated from main Foreign File 1941-72 6 1 Added Value Tax - General Correspondence 1970-72 6 2 Value Added Tax - Correspondence with Governments 1970-74 6 3 Tax on Added Value: "Consolidated Business Tax" - General Correspondence 1973-75 7 7 Excess Government Spending Covered by Printing Government Bonds: Statements and Correspondence 1939 7 8 Reports: Weekly and Monthly - Industrial Bureau -Commerce and Industry Association 1941-42 7 9 Memoranda - Industrial Bureau - Commerce and Industry Association 1941-43 Series 2: MISCELLANEOUS 1934-1977

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

4 2 Letters and replies to various large businesses together with their annual reports 1940-41 4 3 "New Taxes for Old," manuscript with several revised versions Nov. 1934 4 4 Tax on Value Added (Consolidated Business Tax), Current Articles 1970-73 4 5 Duplicate copies of articles on Value Added Taxation in the form proposed by Mount. 4 6 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 6 4 Newspaper clippings, correspondence 1966-75 6 5 Newspaper clippings, correspondence 1965-71 6 6 Newspaper clippings, correspondence 1967-78 6 7 Government reports, hearings, memoranda, correspondence 1938-42 Series 3: "REFORM BY TYPEWRITER" 1932-1977

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.

 7 1-6 General Correspondence and Papers: Reform by Typewriter 1932-1977