Oregon Income Tax, Measure 1 (1923)
The Oregon Income Tax Act, also known as Measure 1, was on the November 6, 1923 ballot in Oregon as a veto referendum, where it was approved, thus upholding the legislation. The measure provided for the levying and collecting of a net income tax on individuals, partnerships and corporations residing, incorporated or doing business within the State of Oregon.
One year later, the state income tax was repealed by Measure 7 of 1924.
|Oregon Measure 1 (1923)|
Election results via: Oregon Blue Book
Text of measure
The language appeared on the ballot as:
Referred Bill - Referendum Ordered by Petition of the People
Referred by the OREGON JUST TAX LEAGUE, by R. W. Hagood, president, and E. O. Isler, secretary; and by the STATE INCOME TAX REFERENDUM LEAGUE, by Cyril G. Brownell, president; W. M. McConnell, vice president, and J. D. M. Crockwell, secretary - INCOME TAX ACT - Purpose: To provide for the levying, collecting and paying of an income tax on individuals, partnerships and resident and nonresident corporations residing, incorporated or doing business within and without the State of Oregon, such tax being based upon net income; providing the rule and regulations for computing and reporting such incomes and the tax thereon; and making certain exemptions.
Path to the ballot
- Oregon 1923 ballot measures
- 1923 ballot measures
- List of Oregon ballot measures
- History of Initiative & Referendum in Oregon
- Oregon Blue Book Initiative, Referendum and Recall: 1922-1928
- State of Oregon Official Voters' Pamphlet 1923
- Oregon State Library, "State of Oregon Official Voters' Pamphlet," accessed November 13, 2013
- Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.