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Alabama Income Tax, Amendment 5 (1932)

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The Alabama Income Tax, Amendment 5, also known as Amendment 5, was on the ballot in Alabama on November 8, 1932, as a legislatively referred constitutional amendment. It was defeated. The amendment proposed to amend the constitution. The amendment proposed that the legislature be permitted to levy and collect a tax on incomes derived from salaries, fees and compensation paid by the state, county, municipality, and any agency or creature thereof. Net income exemptions include $1,500 for unmarried persons, $3,000 for the head of a family, provided that only one exemption shall be allowed to husband and wife where they are living together and make separate returns for income tax.[1]

Election results

Alabama Amendment 5 (1932)
ResultVotesPercentage
Defeatedd No144,68564.73%
Yes78,82435.27%

Election results via: Alabama Official and Statistical Register, 1935

See also


External links

Footnotes