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00:00:03 - Effects of World War II on the Bureau of Business Research

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Partial Transcript: The following is an unrehearsed interview with James W. Martin for the Alumni/Faculty Oral History Project.

Segment Synopsis: James W. Martin talks about his leave of absence from the Bureau of Business Research during World War II while he worked with federal government agencies, including the Treasury Department and Congress. He talks about the studies and reports written by the Bureau at the time and their publication delays due to the war.

Keywords: Audit reports; Budget studies; Bureau of Business Research; Committees; Delays; Intergovernmental operations; Kentucky Municipal League; Manuscripts; Municipal finance study; Publishing; Reports; Roy Blau; State Association of City Governments; Tax administration; U.S. Department of Treasury; United States Congress; World War II

Subjects: College environment; College publications; College teachers--Leaves of absence; Universities and colleges--Research; University of Kentucky; World War, 1939-1945

00:12:05 - Leadership of tax organizations

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Partial Transcript: Now there are two other things that developed before the end of 1945.

Segment Synopsis: Martin talks about his vice presidency and subsequent presidency of both the Tax Institute of America and the National Tax Association. He talks about the groups' merger, and discusses how the positions affected his career.

Keywords: Benefits; Mergers; Municipal survey study; President; Southern Economic Association; Workload

Subjects: National Tax Association; Tax Institute of America; Taxation.

00:21:48 - Changes during the Truman Administration

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Partial Transcript: In, uh, 1945, of course, Franklin Delano Roosevelt died and Harry Truman became president.

Segment Synopsis: Martin talks about the changes that occurred when Harry Truman became president and World War II ended. He talks about why he resigned from the positions he had taken with the federal government during the war.

Keywords: Administrators; Carl Shoup; Census Bureau; Changes; Consultants; Franklin D. Roosevelt; Harry S. Truman; Roy Blau; U.S. Department of Treasury; U.S. Treasury Department; World War II

Subjects: Truman, Harry S., 1884-1972; Universities and colleges--Faculty.; World War, 1939-1945

00:28:00 - Post-World War II--Studies on Kentucky's economy

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Partial Transcript: What was the economic condition in Kentucky at the end of the war in 1945?

Segment Synopsis: Martin talks about how Kentucky's economy was affected by World War II and the research he and doctoral student Vera Briscoe conducted to determine these effects.

Keywords: Bureau of Business Research; Census Bureau; Collaboration; Data; Kentucky economy; Manufacturing; Reports; Sources; Studies; Vera Briscoe; World War II

Subjects: Economics.; United States--Economic conditions--1945-; Universities and colleges--Research; University of Kentucky; Vanderbilt University; World War, 1939-1945

00:35:03 - Post-World War II--University of Kentucky

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Partial Transcript: Did you or the Bureau play any role preparing for the great influx or return of veterans, uh, from World War II?

Segment Synopsis: Martin talks about the lack of preparation by the University of Kentucky for the influx of returning students after World War II. He talks about the number of staff working in the Bureau of Business Research and the quality of the students. He talks about how classes were affected by the post-war increase in enrollment.

Keywords: Bureau of Business Research staff; Class size; College classes; Doctoral thesis; Economic depressions; Enrollment; Expertise; Funding; G.I. Bill; Planning; Preparation; Professors; Public administration; Quality; Quality of education; Research assistants; Returning veterans; Undergraduates; University of Louisville; Workers; World War II; World War II veterans

Subjects: College attendance; College environment; College students--Employment.; College students--Social conditions; College teachers--Rating of.; College teachers--Social conditions; College teachers--Workload; College teaching.; Educators; Universities and colleges--Administration.; Universities and colleges--Employees; Universities and colleges--Faculty.; University of Kentucky; World War, 1939-1945--Veterans.

00:52:37 - Post-World War II--Economy of the Southern states

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Partial Transcript: I'd like to talk a little bit--pick up a little bit on the question I asked you on the economy.

Segment Synopsis: Martin discusses a study he helped conduct on the condition of the economy in the Southern states. He talks about which states were faring better than others, and compares tax rates among the states. He talks about the real estate business, and discusses his son's experience with real estate.

Keywords: Bureau of Business Research; Business partners; Development; Discrimination; Economic boom; Economic well-being; Employment; Florida; Growth; Manufacturing; North Carolina; Real estate market; Reports; Retirees; Sons; Southern manufacturers; State administration; Studies; Tax rates; Virginia; World War II

Subjects: Economics.; Property tax.; Real estate business.; Taxation.; United States--Economic conditions--1945-; Universities and colleges--Research; University of Kentucky; World War, 1939-1945

01:06:06 - University of Kentucky during the 1950s

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Partial Transcript: Uh, by the way, the chief analyst, uh, putting that whole business together is my last PhD at the university.

Segment Synopsis: Martin talks about a time period at the university when many of the high-achieving students and faculty members were leaving UK.

Keywords: Advisors; Comparisons; Doctoral students; Graduate school; Graduate students; Leaving; PhD; Resignation

Subjects: College environment; College graduates; College students--Social conditions; College teachers--Rating of.; College teachers--Social conditions; Educators; Universities and colleges--Faculty.; University of Kentucky

01:14:45 - Tax administration issues

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Partial Transcript: Let me hit another point, um, on this report and then we'll move on to something else.

Segment Synopsis: Martin talks about the problems many states had in the area of tax administration, namely that tax rates were assigned arbitrarily and unequally.

Keywords: Appraisal; Arbitrary; Assessment; Criticism; Elected officials; Issues; Massachusetts; Missouri; Problems; Tax administration; Tax collection; Tax departments

Subjects: Economics.; Politics and government; Property tax.; Taxation.; United States--Economic policy.

01:23:36 - Financial studies for the city of Louisville

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Partial Transcript: Let me switch on you again. Let me move to 1948.

Segment Synopsis: Martin talks about the Bureau of Business Research being asked by Mayor Charles Farnsley of Louisville to conduct reports on various aspects of the city's finances. He talks about the types of issues he consulted on, including an issue regarding the distribution of discretionary funds. He talks about why UK did not renew the Bureau's contract with Louisville, which prevented them from finishing their studies.

Keywords: Advising; Board of trustees; Budgets; Bureau of Business Research; Competition; Consulting; Contracts; Distribution of funds; Finances; Government spending; Governor Earle C. Clements; Kentucky Municipal League; Legislative amendments; Lexington (Ky.); Mayor Charles R. Farnsley; Psychiatric hospitals; Relationships; Reports; State legislature; State statutes

Subjects: College administrators; Economics.; Farnsley, Charles P. (Charles Rowland Peaslee), 1907-1990; Louisville (Ky.); Politicians; Politics and government; United States--Economic policy.; Universities and colleges--Administration.; Universities and colleges--Research; University of Kentucky

01:42:50 - Studies on taxes in Kentucky cities

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Partial Transcript: I don't think--I have many things I probably could ask you about the study that you did with relation to the cities but I don't think I'll go into that unless you really--unless you want to.

Segment Synopsis: Martin talks about conducting studies on tax administration in various cities throughout Kentucky and discusses the findings. He talks more about working with Louisville Mayor Charles Farnsley on the issue of taxes.

Keywords: Bureau of Business Research; City studies; Gross income tax; Kentucky state constitution; Kentucky taxes; Local governments; Mayor Charles R. Farnsley; Tax administration; Tax revenue; University of Kentucky Law School

Subjects: Economics.; Farnsley, Charles P. (Charles Rowland Peaslee), 1907-1990; Income tax.; Politicians; Politics and government; Property tax.; Sales tax.; Taxation--Law and legislation--Kentucky; United States--Economic policy.; Universities and colleges--Research; University of Kentucky

01:51:57 - Property tax issues

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Partial Transcript: Well, I mentio--you mentioned some examples where one family or one fellow would have the same type of property, the same--virtually the same thing and he get charged one thing...

Segment Synopsis: Martin talks more about issues with taxation in Kentucky, specifically discrimination in property value assessment.

Keywords: Appraisal; Assessment; Discrepancies; Discrimination; Estimates; Problems; Real estate; Tax officials; Valuation; Widows

Subjects: Economics.; Politics and government; Property tax.; Taxation--Law and legislation--Kentucky; United States--Economic policy.

01:58:36 - More on taxes in Kentucky cities

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Partial Transcript: Uh, you know, something you mentioned just a few minutes ago also, um, goes in another direction that you were going in and that is seeking additional sources of income for the city.

Segment Synopsis: Martin talks about the conflict between state legislation and cities' tax laws. He talks about his shift from focusing on state government to local government.

Keywords: Clyde Reeves; Control; Funding; Income sources; Kentucky Municipal League; Kentucky Teachers Association; Local government; State government; State legislature; Taxes

Subjects: Economics.; Politics and government; Taxation--Law and legislation--Kentucky; United States--Economic policy.

02:06:20 - Governor Earle Clements

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Partial Transcript: Let me shift gears on you again. In 1948 we changed governors.

Segment Synopsis: Martin talks about his relationship with Governor Clements, and talks about the consultation he gave Clements on financial issues. He briefly compares Clements with governors Willis and Wetherby. He talks about the quality of Clements' budget staff.

Keywords: Administration; Budget staff; Budgets; Bureau of Business Research; Consultation; Education; Government finance; Governor Earle C. Clements; Governor Lawrence Wetherby; Governor Simeon Willis; Joe Leary; Lobbying; Personnel; Relationships; State legislature

Subjects: Clements, Earle C. (Earle Chester), 1896-1985; Economics.; Politicians; Politics and government; United States--Economic policy.; Wetherby, Lawrence W. (Lawrence Winchester), 1908-

02:22:02 - Committee study on Kentucky taxation

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Partial Transcript: We're not likely to get to Turkey today but I've got a number of small things in between here and Turkey if, if you wouldn't mind--

Segment Synopsis: Martin talks about a study he helped conduct on taxation in Kentucky. He talks about the state's tax rates, and talks more about discrimination in property taxation. He talks about Governor Clements' reaction to the results of the report.

Keywords: Clyde Reeves; Committees; Discrimination; Findings; Governor Earle C. Clements; Governor Lawrence Wetherby; Kentucky economic atlas; Kentucky taxes; Local government; Members; Paul Blazer; Results; State government; Studies; Tax rates; Tax revenue; Wilson Wyatt

Subjects: Clements, Earle C. (Earle Chester), 1896-1985; Economics.; Politicians; Politics and government; Property tax.; Taxation--Law and legislation--Kentucky; United States--Economic policy.; Wetherby, Lawrence W. (Lawrence Winchester), 1908-; Wyatt, Wilson W. (Wilson Watkins), 1905-1996

02:30:12 - Illegal tax exemptions

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Partial Transcript: Um, just want to cover very briefly a meeting that was held in 1950.

Segment Synopsis: Martin talks about a speech he gave at a meeting of Kentucky county tax commissioners on property tax discrimination and the number of properties in Kentucky illegally listed as being tax exempt. He talks about the town of Brownsville, which he said was losing revenue due to the difficulty of traveling the roads through it.

Keywords: Bowling Green (Ky.); County seats; Evidence; Illegal; Impact; Kentucky County Tax Commissioners Meeting; Mammoth Cave; Revenue; Studies; Tax exemptions

Subjects: Brownsville (Ky.); Economics.; Property tax.; Roads.; Taxation--Law and legislation--Kentucky; United States--Economic policy.

GPS: Brownsville (Ky.)
Map Coordinates: 37.191111, -86.261111
02:38:52 - Report on Safeguarding Kentucky's National Resources

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Partial Transcript: One other thing, uh, probably should have asked earlier but there was one report that was different.

Segment Synopsis: Martin talks about a study he helped conduct on Kentucky's national resources, and discusses why the report was more focused on public administration than most of his other studies. The interview is concluded.

Keywords: Agencies; Funding; Public administration; Safeguarding Kentucky's National Resources; Southern Regional Training Program in Public Administration; Studies; Taxes; Tennessee Valley Authority (TVA); Vera Briscoe

Subjects: Taxation.; Universities and colleges--Research; University of Kentucky