Interview with James W. Martin, February 4, 1981

Interview Summary

In this interview with James W. Martin, former director of the Bureau of Business Research at the University of Kentucky, Martin discusses becoming the chairman of the National Association of Tax Assessors in 1935, and talks about the work done by the organization members. He talks about property taxes and the report he wrote detailing the problems he found in the Kentucky property tax system. He talks about unusual properties he has conducted appraisals for, including Mammoth Cave and Cumberland Falls. He discusses an investigation he conducted in which he audited Kentucky county court clerks, one of whom was keeping funds from car registrations. He talks about Kentucky's tax rates and the statements he made concerning certain manufacturers being given tax exemptions.

Martin also discusses the effects of World War II on both the economy and on the University of Kentucky. He talks about his views on wartime economics. He talks about working for various agencies within the federal government during World War II, including the U.S. Department of the Treasury, Congress, the House of Representatives, the Army, and the Census Bureau.

Martin discusses working with Governor Simeon Willis, and discusses the issues caused by Willis' philosophy on government. He talks about working on the State Personnel Committee until political differences caused him to resign. He talks about working with Governor Happy Chandler as Commissioner of the Department of Revenue, and discusses Chandler's plans for Martin's replacement when he resigned.

Interview Keyword

Chandler, Happy, 1898-1991 College administrators--Rating of College presidents College teachers--Social conditions County government International Association of Assessing Officers Mammoth Cave National Park (Ky.) National Tax Association Property tax. Sales tax. United States--Economic conditions--1918-1945. United States--Economic policy. Universities and colleges--Administration. Universities and colleges--Faculty. Universities and colleges--Research University of Kentucky Bureau of Business Research Willis, Simeon S., 1879-1965

Interview LC Subject

Economics Martin, James Walter, 1893-1990 Martin, James Walter, 1893-1990--Interviews Politicians Politics and government Taxation--Law and legislation University of Kentucky University of Kentucky--History World War, 1939-1945.

Interview Rights

All rights to the interviews, including but not restricted to legal title, copyrights and literary property rights, have been transferred to the University of Kentucky Libraries.

Interview Usage

Interviews may be reproduced with permission from Louie B. Nunn Center for Oral History, Special Collections, University of Kentucky Libraries.