The largest series in the collection relates to Taggart's work with the Federal Trade Commission, primarily as it concerned the enforcement of the Federal Anti-Price Discrimination Act (Robinson-Patman Act). This act, passed in 1936, was aimed mainly at chain stores that engaged in interstate commerce. As written, the Act made unreasonably low prices tending to destroy competition illegal and empowered the Federal Trade commission to abolish price discrimination that tended to promote monopoly or to restrict competition. Included in Taggart's papers are correspondence, background material, articles, and a Cost Justification Report prepared by the Advisory Committee on Cost Justification. There are also case files relating to the cost accounting cases tried before the Federal Trade Commission under the provisions of the Robinson-Patman Act. As cases were often in litigation over a period of several years, the files include material from the passage of the act through the 19601s. Taggart was called on to testify as an expert cost accountant, and, while some files are more complete than others, they generally contain correspondence, legal papers such as briefs and depositions, transcripts of testimony, and Taggart's later writings on the various cases and cost accounting principles.
Box 1
Advisory opinions
Correspondence
Box 1
Lundvall, A.E.
Box 1
Peloubet, Maurice
Box 1
Miscellaneous
Robinson-Patman Price Discrimination Act
Box 1
Advisory Committee on Cost Justification
(2 folders)
Box 1
Articles
(2 folders)
Cases
Box 1
Admiral Corporation
Box 1
American Metal Products
(2 folders)
Box 1
Borden Company
(4 folders)
Box 1
Callaway Mills
(2 folders)
Box 1
Cannon Mills
(2 folders)
Box 1
Champion Spark Plug
Box 1
Chemway Corporation
Box 2
Crown Zellerbach Corporation
(2 folders)
Box 2
General Motors California Case
Box 2
Goodrich, B.F. Company
Box 2
Goodyear Tire and Rubber Company
Box 2
Hood, H.P. and Sons
(2 folders)
Box 2
International Salt Company
Box 2
Minneapolis-Honeywell Regulator Company
Box 2
Morton Salt Company
Box 2
Muller, E.B. and Company
Box 2
Niehoff, C.E. and Company
Box 2
Philadelphia Carpet Company
Box 2
Pittsburgh Plate Glass Company
Box 2
Polk, R.L. and Company
(2 folders)
Box 2
Purolator Products
Box 2
Reid, Edwin M. (College Book Exchange)
Box 2
Russellville Canning Company
(3 folders)
Box 2
Simplicity Pattern Company
Box 2
Sperry Rand Corporation
Box 2
Standard Brands, Incorporated
Box 3
Standard Motor Products
(2 folders)
Box 3
Standard Oil Company
(2 folders)
Box 3
Sylvania Electric Products
(2 folders)
Box 3
Thomasville Chair Company
Box 3
Thompson Products, Incorporated
(2 folders)
Box 3
Transcontinental and Western Air, Incorporated
Box 3
Whirlpool Corporation
(2 folders)
Box 3
Wilson Foods Corporation
(2 folders)
Box 3
Miscellaneous Notes
Box 3
Miscellaneous
Box 3
News Releases and Clippings
Box 3
Patman Committee
Governor's Commission on Prepaid Hospital and Medical Care Plans [series]
The Governor's Commission on Prepaid Hospital and Medical Care Plans consists of reports prepared for and by the Commission.
Box 4
Report of the Commission 1962
Box 4
Report to the Commission by Michigan Hospital Service
Box 4
Study of Hospital and Medical Economics
Miscellaneous [series]
The Miscellaneous series includes journal articles, three files of National Recovery Administration papers, including a few items of correspondence, clippings, and a proposed accounting method for the retail farm equipment trade written by Taggart, and studies on Financial and Operating Characteristics of Automobile Dealers and the Franchise System, 1971, and Gasoline Retailing Costs, Detroit and Wayne County, 1939.
Journal Articles
Journal of Accountancy
Box 4
Troubles Arising When Government Agencies Fix Accounting Roles 1953
Box 4
Cost Justification for the Federal Trade Commission 1956
Box 4
Cost Justification: Rules of the Game 1958
Box 4
Michigan Manufacturer and Financial Record
National Recovery Administration 1933-1934
Box 4
John R. Hall Corporation
Box 4
Miscellaneous
Box 4
Retail Farm Equipment
Studies
Box 4
Financial and Operating Characteristics of Automobile Dealers and the Franchise System 1971
Box 4
Gasoline Retailing Costs, Detroit and Wayne County 1939
