- Title
- North Carolina historical review [1944 : October]
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-
- Date
- October 1944
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-
- Place
- ["North Carolina, United States"]
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North Carolina historical review [1944 : October]
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The North Carolina
historical Review
Volume XXI OCTOBER, 1944 Number 4
THE NORTH CAROLINA DEPARTMENT
OF REVENUE*
By Allen Jay Maxwell
in Collaboration with
William Oran Suiter
In age the North Carolina Department of Revenue has attained
the status of young adulthood. It was created by the legislature
some twenty-three years ago. The events themselves during its
brief life constitute an interesting record, and if space per¬
mitted a recounting of all the intimate details of personalities
and facts connected with its development that have come within
the observation and experience of the present writer the story
would probably be even more interesting. Such a detailed
account, will, however, have to await another time.
In attempting to formulate some statement about the Depart¬
ment of Revenue, even a sketchy one, it becomes immediately
evident that the record of the Department is inseparably linked
with the development of the revenue system and of the state
’Several months ago the State Department of Archives and History invited other state
agencies to write or have written sketches of their history and development for possible publi¬
cation in The North Carolina Historical Review. The present article in the first in this series.
Articles on the history of such agencies, published in this journal in the past but not a
part of the present series, are Margaret Callender McCulloch, “Founding the North Carolina
Asylum for the Insane,” XIII (1936), 185-201; David Alexander Lockmiller. “The Estab¬
lishment of the North Carolina College of Agriculture and Mechanic Arts,” XVI (1939),
273-295; Stuart Noblin, “Leonidas Lafayette Polk and the North Carolina Department of
Agriculture,” XX (1943), 103-121, 197-218; and Jane Zimmerman, “The Formative Years
of the North Carolina Board of Health, 1877-1893,” XXI (1944), 1-34. Editor.
[265]
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