If experience thus far has demonstrated anything. however. it is that the States should have the further cooperation of the Federal Government In the establishment of uniform State legislation and administration practice. We have seen persons in innumerable cases moving from one town or county to another on account of higher general tax rates prevailing in the former. It is in response to this spirit that States are inclined to bid against each other for capital and immigration by maintaining lower inheritance taxes. for example. Uniformity Is the only possible remedy through which such bidding can be avoided and the States enabled to impose substantial rates and develop their respective systems to the desired level of revenue. But slight steps toward uniformity on the part of the States have. after 50 years of trial and opportunity. been taken.
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immigration