| Book Review | The American Historical Review, 109.2

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| Book Review | The American Historical Review, 109.2 | The History Cooperative

Book Review

Canada and the United States

Phil Roberts. A Penny for the Governor, a Dollar for Uncle Sam: Income Taxation in Washington. Seattle: University of Washington Press. 2002. Pp. xii, 198. $35.00.

The title and the preface of Phil Roberts's otherwise cogent study of income taxation in Washington are more than a little confusing. The author's avowed purpose is "to test the existence of urban-rural conflict by examining that most fundamental of political issues, taxes." But he immediately adds that "by formulating the debate in terms of urban-rural conflict (and of course taking into account class) one may gain an increased understanding of how taxation policies influenced (and were influenced by) the economic and cultural forces in the United States from the days of Lincoln to the New Deal." Is the author using the saga of the income tax to distill the essence of urban-rural conflict, or did he, in the course of analyzing the debate over income taxation, find urban-rural conflict to be the defining paradigm? His conclusion that "the Washington example shows that the concept of a [urban-rural] dichotomy still has value when examining how a consensus was reached on that most critical of political issues, tax policy" (pp. viii-ix) does little to resolve the dilemma.

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