AGENCY: Millard County (Utah). County Treasurer

SERIES: 83472
TITLE: Victory tax report/withholding tax report
DATES: i 1943-1948.
ARRANGEMENT: chronological

DESCRIPTION: This single volume has been titled "Victory Tax Report". A "Register of Deaths" was converted into a ledger in order to record withholding deductions for the so-called Victory Tax, a temporary income tax over and above the standard income tax, imposed to finance the United States's war effort during World War II. The Victory Tax for Individuals was implemented by the Revenue Act of 1942 (Public Law 753). It began in January 1943 and remained in effect until repealed by act of Congress in May 1944. Victory Tax withholding data for calendar year 1943 is recorded on pages 1 and 3 of the 49-page ledger. The pay-as-you-go income tax bill (Public Law 68, Current Tax Payment Act of 1943) also went into effect in 1943. Beginning July 1, wage and salary earners were subject to a paycheck withholding tax. Withholding information for mid-1943 through January 1948 is recorded on page 2, and pages 4 through 11.

The "Victory Tax Report" and "Withholding Tax" sections each list the name of the employee, the amount of the monthly deduction, quarterly totals, and a grand total for the calendar year. Notations such as "General Fund", "Road Fund", "Road Account", and "General Payroll" also appear in the ledger, but it is not clear what these indicate. Presumably the employees listed were paid through highway and general accounts.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/1988

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

This volume documents an important aspect of Utah and United States history, the implementation of a victory tax and a witholding/income tax in conjunction with World War II.

PRIMARY DESIGNATION

Public

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