Taxation of Chain Stores

Archive Report

Development of Anti-Chain Store Segislation

A Phenomenal growth of the chain-store method of distribution during the ten years following the war, to the detriment of competing, independent retailers, gave rise toward the end of the decade to a wide spread campaign to curb the expansion of chains by subjecting them to special taxation. Bills to this end were offered in two state legislatures in 1925. Two years later, laws directed against chain stores were enacted in Delaware, Georgia, Maryland, North Carolina, and Pennsylvania. The movement gathered strength rapidly thereafter, until in the year 1933 alone no fewer than 12 new or revised statutes of this nature became law, and bills were considered in most of the other state legislatures in session that year. Chain-store taxes ...

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