| Book Review | The Western Historical Quarterly, 35.2

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| Book Review | The Western Historical Quarterly, 35.2 | The History Cooperative

Book Review

A Penny for the Governor, A Dollar for Uncle Sam: Income Taxation in Washington. By Phil Roberts. (Seattle: University of Washington Press, 2002. xii + 198 pp. Notes, bibliographic essay, index. $35.00.)

As the title hints, this is no ordinary book on taxation. In engaging fashion, Phil Roberts has, in fact, come close to giving us a page-turner. His account of Washington State's taxation politics, set in national and regional contexts, adroitly chronicles the attitudes of its voters and actions over time by the individuals and shifting coalitions that considered taxing their incomes. Following the 1862 creation of the Bureau of Internal Revenue, Washington territorials saw a federal income tax as an advantage. After statehood, Populist bent perpetuated this view, and by 1911, "the idea of a federal income tax had become almost universally accepted as a means of gaining back from the East what had been taken in the form of interest on bonds and bank deposits, in raw natural resource, and from favorable trade balances with the less developed states of the West" (p. 55). While sentiment would change, later proposals for a state income tax (always supported by the Washington State Grange) continued to win electoral but not judicial approval.

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