Date of Award
Master of Arts (MA)
It has often been said that the power of taxation is an instrument which must be delicately used. It can, if wisely employed, bring contentment and prosperity to a people. Badly used, the body politic will suffer. Governments should normally impose only those taxes which have been proven to be the least oppressive in their effects.
Nelson, Melvin F., "The Mississippi General Sales Tax of 1932" (1935). Student Work. 1662.
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