Washington Law Review


Chas. W. Hodge


The farmer in the State of Washington carries a heavier state and local tax burden in relation to both his net income and his gross return from products and services sold than any major industry not specially taxed. Although specially taxed businesses such as liquor, tobacco, and amusements often carry very high taxes in relation to their volume of business, in most cases all competitors for the market carry the same tax load in the market area in which they compete. While this makes the incidence of the tax hard to trace, it is fairly certain that such taxes generally result in higher charges to the consumer. Quite the opposite is true of farm income inasmuch as prices of farm products are generally based on national or international markets.

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