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)
