Wadsworth W. Mount (AC 1928) Papers, 1907-ca. 1985
General International Standard for Archival Description
Amherst College Archives and Special Collections Amherst, MA
Finding aid encoded in NoteTab Pro. Encoded by Peter A. Nelson. 2011-09-07
Encoded Archival Description
Encoded Archival Description (EAD) Version 2002
collection
Wadsworth W. Mount Papers
4 archives boxes, 3 records storage boxes
Mount, Wadsworth W., 1907-1985.
Biographical History for: Wadsworth W. Mount Papers
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."
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.
Alumni Biographical Files - Class of 1928 - Mount, Wadsworth W.
Processed in July 2006 by Janet K. Ha (AC 2007), Student Assistant
Taxation -- United States.
lcsh
Value-added tax -- United States.
Vietnam War, 1961-1975 -- Engineering and construction.
lcnaf
United States -- Economic policy -- 20th century.
series
Series 1: CORRESPONDENCE CONCERNING MOUNT'S WORK ON THE V.A.T.
Series 1 consists of correspondence, articles and other printed matter, 1932-1969.
Gross Receipts Tax - correspondence - "New Taxes for Old" 1932-1938
Copy of article, "Who Pays the Piper Should Call the Tune" n. d.
Federal Tax on Added Value - correspondence re: "Who Pays the Piper Should Call the Tune" 1938-1940
Copy of speech, "A Re-examination of Taxation Fundamentals" n. d.
Federal Tax on "Added Value" - correspondence re: speech before American Management Association, "A Re-examination of Taxation Fundamentals" 1941-1944
Added Value Tax - correspondence 1944-1954
Added Value Tax - general correspondence 1955-1969
Correspondence with state governments 1953-1969
Correspondence - efforts to interest tax lawyers and tax consultants 1940-42
Amherst College Library for Value Added Tax papers 1973-79
Forms - Value Added Tax - File 1968-81
Rimanoczy - Wilkie 1975-82
Tax 1968-72
New Jersey Value Added Tax 1971-82
Consolidated Business Tax 1972
Foundation for Economic Education - Irvington-on-Hudson, N.Y. 1946-73
European Economic Community 1967-76
N.J. Value Added Tax on Business: State Yields 1968-78
ODD Correspondence Value Added Tax-Consolidated Business Tax 1974-80
National Economic Council 1959-72
Tax - N.J. - Forces 1954-57
Added Value Business Tax for Buckleys 1957-65
Real Estate Taxation 1968-76
American Economic Federation - Tax data 1972-73
Value Added Tax or Consolidated Business Tax: Company Demonstrations 1971-75
Associated Industries of N. Y. 1968-78
Added Value Tax - California 1966-83
Canada - Value Added Tax - Consolidated Business Tax 1976
Chamber of Commerce of the United States - Value Added Tax 1969-80
Re: Committee for Economic Development report on Added Value 1966-70
Value Added Tax with Depreciation 1958-77
Economic Council Letter #623 on Added Value 1966-67
Value Added - Engelsted 1971-77
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence 1981-84
Tax on Added Value - "Consolidated Business Tax" -Government Correspondence 1976-80
Correspondence - Foreign - Added Value Production Tax 1959-81
Value Added Tax - Correspondence - Consolidated Business Tax - Great Britain - Separated from main Foreign File 1941-72
Added Value Tax - General Correspondence 1970-72
Value Added Tax - Correspondence with Governments 1970-74
Tax on Added Value: "Consolidated Business Tax" - General Correspondence 1973-75
Excess Government Spending Covered by Printing Government Bonds: Statements and Correspondence 1939
Reports: Weekly and Monthly - Industrial Bureau -Commerce and Industry Association 1941-42
Memoranda - Industrial Bureau - Commerce and Industry Association 1941-43
Series 2: MISCELLANEOUS
Creation of Series 2: MISCELLANEOUS
Time of Creation of Series 2: MISCELLANEOUS
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
"New Taxes for Old," manuscript with several revised versions Nov. 1934
Tax on Value Added (Consolidated Business Tax), Current Articles 1970-73
Duplicate copies of articles on Value Added Taxation in the form proposed by Mount.
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
Newspaper clippings, correspondence 1966-75
Newspaper clippings, correspondence 1965-71
Newspaper clippings, correspondence 1967-78
Government reports, hearings, memoranda, correspondence 1938-42
Series 3: "REFORM BY TYPEWRITER"
Creation of Series 3: "REFORM BY TYPEWRITER"
Time of Creation of Series 3: "REFORM BY TYPEWRITER"
Series 3, "REFORM BY TYPEWRITER," consists of binder of Mount's correspondence primarily with government officials regarding various issues of taxation and public policy.
General Correspondence and Papers: Reform by Typewriter 1932-1977