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Harley L. Lutz Papers

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Held at: Princeton University Library: Public Policy Papers [Contact Us]

This is a finding aid. It is a description of archival material held at the Princeton University Library: Public Policy Papers. Unless otherwise noted, the materials described below are physically available in their reading room, and not digitally available through the web.

Overview and metadata sections

Lutz, Harley L. (Harley Leist), 1882-1975

Harley L. Lutz (1882-1975) was an economist with expertise in taxation and public finance who spent his academic career at Oberlin College, Stanford University, and Princeton University. Lutz also served as an advisor on public finance, especially taxation, to the federal and state governments and was an outspoken opponent of increases in government spending.

Harley Leist Lutz was born in Ross County, Ohio on July 30, 1882 to Ira and Minnie (Leist) Lutz. He earned his A.B. from Oberlin College in 1907 and then studied economics at Harvard University, earning his A.M. in 1908 and his Ph.D. in 1914. Lutz married Rachel A. Young on December 31, 1909 and they had three children: Robert G. Lutz, Martha J. (Page), and Barbara (Rinehart).

Lutz was a professor of economics at Oberlin College from 1909 to 1923 and was also head of their Economics Department from 1914 to 1923. He then moved to Stanford University, where he was a professor of economics from 1923 until 1928, when Professor Edwin W. Kemmerer persuaded him to join the faculty at Princeton University. At Princeton, Lutz taught undergraduate and graduate courses in public finance, and he was also a frequent author and speaker on the subject. His research interests focused on the field of public finance, with an expertise in taxation. Lutz was especially concerned with applying research to improve the quality of government financial practices, while also advocating for limits to the scope of government activities and for reductions in government spending. By 1938, he began warning that the government's policy of deficit financing would lead to uncontrolled inflation. He also recommended lower income taxes and a greater use of excise taxation in the form of a flat-rate purchase tax, and fought against price controls. His books include The State Tax Commission (1918), the textbook Public Finance (1924), Guideposts to a Free Economy (1945), A Tax Program for a Solvent America (1945), and A Platform for the American Way (1952).

Lutz served as a tax consultant to various government bodies throughout his career. He was economic advisor to the Ohio Joint Taxation Committee in 1919 and special advisor to the Washington Investigating Committee in 1922. Lutz then served as the revenue expert for financial advisory commissions led by Kemmerer to Chile in 1925 and to Poland in 1926. Lutz was an advisor to the Tax Investigation Commission of Utah in 1929 and the Director of the New Jersey Tax Survey Commission from 1930 to 1931. He was appointed to serve as a financial consultant to the United States Education Commission in 1931 for a four year survey of school finances. In 1935, he became a member of the executive committee of the Princeton Local Government Survey, which engaged in a state-wide survey of taxation by local governments. Lutz also served as director of New York's Temporary Economy Commission from 1942 to 1943, as chief economist for The Tax Foundation in 1944, and as chief of staff of the Committee on Postwar Tax Policy from 1944 to 1947.

Lutz was a member of the American Economic Association, the National Tax Association, of which he was president in 1927 and 1928, and the Academia de Scienca Economica in Chile. He received an honorary degree from Oberlin College in 1932 and was made a Commander in the Order of Polonia Restituta. Lutz retired from Princeton University in 1947, becoming Professor of Public Finance, Emeritus. Following his retirement, Lutz served as a consultant to the National Association of Manufacturers from 1947 to 1962. He died on January 3, 1975.

Lutz's papers document his career as an economist, as well as his work as a consultant on taxation and public finance, and include writings, reports, and correspondence. The majority of the papers are concerned with United States government spending and taxes, and also include information pertaining to economic relief programs, financing the defense program, and government deficit spending.

Please see the series descriptions in the contents list for additional information about individual series.

The Papers have been arranged in three series:

The following sources were consulted during the preparation of the biographical note: Harley Leist Lutz File, Box 320, Office of Dean of the Faculty Records; University Archives, Special Collections, Princeton University Library. Harley Leist Lutz Profile in "Marquis Who's Who Online." http://search.marquiswhoswho.com, accessed March 1, 2007.

This collection was donated by Martha J. Page, daughter of Harley L. Lutz, in September 1975.

For preservation reasons, original analog and digital media may not be read or played back in the reading room. Users may visually inspect physical media but may not remove it from its enclosure. All analog audiovisual media must be digitized to preservation-quality standards prior to use. Audiovisual digitization requests are processed by an approved third-party vendor. Please note, the transfer time required can be as little as several weeks to as long as several months and there may be financial costs associated with the process. Requests should be directed through the Ask Us Form.

This collection was processed by Adriane Hanson and Christopher Shannon in 2007. Finding aid written by Adriane Hanson in May 2007.

Personal financial papers and duplicate materials were separated from this collection. Publications were removed to be cataloged separately.

Publisher
Public Policy Papers
Finding Aid Author
Adriane Hanson
Finding Aid Date
2007
Sponsor
These papers were processed with the generous support of the National Historical Publications and Records Commission and the John Foster and Janet Avery Dulles Fund.
Access Restrictions

The collection is open for research use.

Use Restrictions

Single copies may be made for research purposes. To cite or publish quotations that fall within Fair Use, as defined under U. S. Copyright Law, no permission is required. For instances beyond Fair Use, it is the responsibility of the researcher to determine whether any permissions related to copyright, privacy, publicity, or any other rights are necessary for their intended use of the Library's materials, and to obtain all required permissions from any existing rights holders, if they have not already done so. Princeton University Library's Special Collections does not charge any permission or use fees for the publication of images of materials from our collections, nor does it require researchers to obtain its permission for said use. The department does request that its collections be properly cited and images credited. More detailed information can be found on the Copyright, Credit and Citations Guidelines page on our website. If you have any questions, please feel free to contact us through the Ask Us! form.

Collection Inventory

Scope and Contents

The Career series documents Lutz's career as a scholar in the field of economics and as a government advisor, including his service as director of the New York Temporary Economic Commission. The papers include reports and correspondence, as well as materials for speeches of Wendell Willkie on taxes and the New Deal and a few photographs of Lutz.

Arrangement

Arranged alphabetically by subject or document type.

Physical Description

5 boxes

Physical Description

2 boxes

A-C, 1916. 1 folder.
Physical Description

1 folder

Carlson, Frank, Senator, 1944-1952. 1 folder.
Physical Description

1 folder

D-G, 1916. 1 folder.
Physical Description

1 folder

Gow, J. Steele, 1946-1953. 1 folder.
Physical Description

1 folder

Harding, Warren G, 1908. 1 folder.
Physical Description

1 folder

Harrison, C.E., 1946-1947. 1 folder.
Physical Description

1 folder

Harvard University, 1908-1914. 1 folder.
Physical Description

1 folder

Hazlitt, Henry, 1940-1945. 1 folder.
Physical Description

1 folder

Hibben, John Grier, 1928. 1 folder.
Physical Description

1 folder

Hoffman, Harold G, 1934. 1 folder.
Physical Description

1 folder

Holcomb, Alfred E, 1919-1942. 1 folder.
Physical Description

1 folder

Holden, Paul E, 1931-1942. 1 folder.
Physical Description

1 folder

Holmes, Harry N, 1926-1937. 1 folder.
Physical Description

1 folder

Hoover, Herbert, 1945. 1 folder.
Physical Description

1 folder

Hughes, Rupert, 1943. 1 folder.
Physical Description

1 folder

Hunter, Robert J, 1934-1939. 1 folder.
Physical Description

1 folder

Hyde, W.D., 1910. 1 folder.
Physical Description

1 folder

I, 1930. 1 folder.
Physical Description

1 folder

Jackson, C, 1937-1938. 1 folder.
Physical Description

1 folder

Johnson, Alvin, 1928-1933. 1 folder.
Physical Description

1 folder

Johnson, Edgar H, 1930-1942. 1 folder.
Physical Description

1 folder

Jones, George M, 1910-1934. 1 folder.
Physical Description

1 folder

J, 1931. 1 folder.
Physical Description

1 folder

Kehrli, Hermann, 1932. 1 folder.
Physical Description

1 folder

Keirstead, Wilfrid C, 1920. 1 folder.
Physical Description

1 folder

Kemmerer, Edwin W, 1925-1941. 1 folder.
Physical Description

1 folder

King, Henry C, 1914-1926. 1 folder.
Physical Description

1 folder

K, 1920. 1 folder.
Physical Description

1 folder

Lutz, Harry, 1940. 1 folder.
Physical Description

1 folder

Lutz, Ralph H, 1943. 1 folder.
Physical Description

1 folder

L, 1971. 1 folder.
Physical Description

1 folder

Marshall, L.C., 1927-1928. 1 folder.
Physical Description

1 folder

M, 1928-1947. 1 folder.
Physical Description

1 folder

Nelson, Godfrey N, 1936-1950. 1 folder.
Physical Description

1 folder

New York Times, 1947-1949. 1 folder.
Physical Description

1 folder

N, 1972. 1 folder.
Physical Description

1 folder

Pratt, C. Elma, 1920-1924. 1 folder.
Physical Description

1 folder

Princeton University, 1928-1934. 1 folder.
Physical Description

1 folder

P, 1947-1972. 1 folder.
Physical Description

1 folder

R, 1944. 1 folder.
Physical Description

1 folder

Stevenson, James O, 1972. 1 folder.
Physical Description

1 folder

S, 1946. 1 folder.
Physical Description

1 folder

Taussig, Frank W, 1910-1917. 1 folder.
Physical Description

1 folder

T, 1967. 1 folder.
Physical Description

1 folder

Weisenburger, W.B., 1947. 1 folder.
Physical Description

1 folder

Wolfe, A.B., 1916-1924. 1 folder.
Physical Description

1 folder

W, 1916-1932. 1 folder.
Physical Description

1 folder

Young, Harry, 1922-1941. 1 folder.
Physical Description

1 folder

Event Attendance, 1907-1961. 1 folder.
Physical Description

1 folder

National Association of Manufacturers, 1939-1973. 1 folder.
Physical Description

1 folder

Physical Description

3 boxes

Correspondence and Notes, 1942-1943. 1 folder.
Physical Description

1 folder

Data and Clippings, 1942. 1 folder.
Physical Description

1 folder

Hearing Transcripts, 1942-1943. 2 folders.
Physical Description

2 folders

Notes and Writings, 1942. 1 folder.
Physical Description

1 folder

Report, 1943. 1 folder.
Physical Description

1 folder

Tuberculosis Hospitals, 1942-1943. 1 folder.
Physical Description

1 folder

Oberlin College, 1916-1920. 1 folder.
Physical Description

1 folder

Photographs, 1951-1955. 1 folder.
Physical Description

1 folder

Public Finance Lecture Notes, 1929-1936. 1 folder.
Physical Description

1 folder

Physical Description

2 boxes

Fiscal Problems and Policies, 1940. 1 folder.
Physical Description

1 folder

Reconstruction Finance Corporation Report, 1940. 1 folder.
Physical Description

1 folder

Roosevelt, Wallace, Willkie, and McNary Speeches, 1940. 1 folder.
Physical Description

1 folder

Soviet America, 1940. 1 folder.
Physical Description

1 folder

Tank Towns, 1939-1940. 1 folder.
Physical Description

1 folder

Tax Comparison, undated. 1 folder.
Physical Description

1 folder

Third Term, undated. 1 folder.
Physical Description

1 folder

United States Chamber of Commerce Materials, 1934-1940. 1 folder.
Physical Description

1 folder

War Operations and Incentive Taxation, 1940. 1 folder.
Physical Description

1 folder

Working Papers and Notes, undated. 1 folder.
Physical Description

1 folder

Scope and Contents

The Topical series is largely composed of offprints and clippings, as well as statistics, bills, and memoranda, on United States government spending and taxes. The series also includes annual reports of several manufacturing companies and articles related to the United States's economy.

Arrangement

Arranged alphabetically by topic.

Physical Description

6 boxes

Aluminum Company of America, 1929. 1 folder.
Physical Description

1 folder

American Telephone & Telegraph Company, 1928. 1 folder.
Physical Description

1 folder

Anaconda Copper Company, 1929-1940. 1 folder.
Physical Description

1 folder

Atchison Topeka & Santa Fe Railway Company, 1939. 1 folder.
Physical Description

1 folder

Bethlehem Steel Corporation, 1927-1941. 2 folders.
Physical Description

2 folders

Charts, circa 1937-1940. 1 folder.
Physical Description

1 folder

Chrysler Corporation, 1939. 1 folder.
Physical Description

1 folder

Clippings, 1940-1973. 1 folder.
Physical Description

1 folder

Connally Bill of 1940, 1940. 1 folder.
Physical Description

1 folder

Corporation Taxes and Returns on Assets, 1932-1940. 1 folder.
Physical Description

1 folder

Debt Policy Committee, 1939-1940. 1 folder.
Physical Description

1 folder

Defense Expenditures, 1940. 1 folder.
Physical Description

1 folder

Defense Finances, 1941. 1 folder.
Physical Description

1 folder

Del Prado Company, 1928-1932. 1 folder.
Physical Description

1 folder

Democratic Convention Speeches, 1940. 1 folder.
Physical Description

1 folder

Economics, 1922-1960. 1 folder.
Physical Description

1 folder

Economics, 1922-1960. 1 folder.
Physical Description

1 folder

Economics Club Notes, 1918. 1 folder.
Physical Description

1 folder

Physical Description

1 box

General, 1940-1941. 2 folders.
Physical Description

2 folders

Hearings, 1940. 1 folder.
Physical Description

1 folder

Senate Bill, 1940. 1 folder.
Physical Description

1 folder

Excise Tax, 1953-1955. 1 folder.
Physical Description

1 folder

Farm Relief, 1927. 1 folder.
Physical Description

1 folder

Fiscal Issues Memo, 1940. 1 folder.
Physical Description

1 folder

Growth of Federal Expenditures, undated. 1 folder.
Physical Description

1 folder

Humor, undated. 1 folder.
Physical Description

1 folder

Institute of Public Finance, 1928. 1 folder.
Physical Description

1 folder

Ketchum Bill, 1938. 1 folder.
Physical Description

1 folder

Los Altos Country Club, 1928-1930. 1 folder.
Physical Description

1 folder

Maps, undated. 1 folder.
Physical Description

1 folder

Mature Economy, undated. 1 folder.
Physical Description

1 folder

Monetary Policy, 1948-1967. 1 folder.
Physical Description

1 folder

National Economy League, 1940. 1 folder.
Physical Description

1 folder

National Labor Relations Act, 1940. 1 folder.
Physical Description

1 folder

New Jersey Commission for the Investigation of County and Municipal Taxation and Expenditures, undated. 1 folder.
Physical Description

1 folder

New Jersey Taxpayers Association, 1931-1938. 1 folder.
Physical Description

1 folder

Notes on Securities, 1929-1930. 1 folder.
Physical Description

1 folder

Ohio Taxpayer's League, 1919-1921. 1 folder.
Physical Description

1 folder

Price Control Bill of 1941, 1941. 1 folder.
Physical Description

1 folder

Processing Tax, 1925-1941. 2 folders.
Physical Description

2 folders

Railroad Valuations, 1917. 1 folder.
Physical Description

1 folder

Republican Party Platform, 1932-1940. 1 folder.
Physical Description

1 folder

Revenue Bill of 1940, 1940. 1 folder.
Physical Description

1 folder

Revenue Revision of 1941, 1941. 1 folder.
Physical Description

1 folder

Physical Description

1 box

Quotations, 1940. 1 folder.
Physical Description

1 folder

The Roosevelt Record, 1938. 1 folder.
Physical Description

1 folder

Unemployment, 1933-1940. 1 folder.
Physical Description

1 folder

Strong, Benjamin, 1931. 1 folder.
Physical Description

1 folder

Taxation, 1936-1966. 3 folders.
Physical Description

3 folders

Tax Exempts, 1942. 1 folder.
Physical Description

1 folder

The Tax Review, 1941-1948. 1 folder.
Physical Description

1 folder

United States Department of Agriculture Releases, 1917-1932. 1 folder.
Physical Description

1 folder

Miscellaneous, 1915-1940. 2 folders.
Physical Description

2 folders

Scope and Contents

The Writings series contains articles, lectures, speeches, and testimony before Congress written by Lutz. Many of the writings discuss United States government spending and taxes, especially income tax, at the local, state, and national level. Other subjects include government economic relief programs during the 1930s, financing the defense program in the 1940s, and government deficit spending.

Arrangement

Arranged chronologically.

Physical Description

8 boxes

1909-1910, 1909-1910. 1 folder.
Physical Description

1 folder

1914-1919, 1914-1919. 1 folder.
Physical Description

1 folder

1920-1929, 1920-1929. 1 folder.
Physical Description

1 folder

1931-1932, 1931-1932. 1 folder.
Physical Description

1 folder

1933, 1933. 1 folder.
Physical Description

1 folder

1934, 1934. 2 folders.
Physical Description

2 folders

1935, 1935. 1 folder.
Physical Description

1 folder

1936, 1936. 1 folder.
Physical Description

1 folder

1937, 1937. 2 folders.
Physical Description

2 folders

1938, 1938. 1 folder.
Physical Description

1 folder

1939, 1939. 1 folder.
Physical Description

1 folder

1939, 1939. 1 folder.
Physical Description

1 folder

1940, 1940. 2 folders.
Physical Description

2 folders

1941, 1941. 2 folders.
Physical Description

2 folders

1941, 1941. 1 folder.
Physical Description

1 folder

1942, 1942. 4 folders.
Physical Description

4 folders

1943, 1943. 1 folder.
Physical Description

1 folder

1946-1948, 1946-1948. 1 folder.
Physical Description

1 folder

1949, 1949. 1 folder.
Physical Description

1 folder

1950, 1950. 1 folder.
Physical Description

1 folder

1951-1953, 1951-1953. 1 folder.
Physical Description

1 folder

1954, 1954. 1 folder.
Physical Description

1 folder

1955, 1955. 1 folder.
Physical Description

1 folder

1956-1958, 1956-1958. 1 folder.
Physical Description

1 folder

1959, 1959. 1 folder.
Physical Description

1 folder

1960-1972, 1960-1972. 1 folder.
Physical Description

1 folder

undated, undated. 4 folders.
Physical Description

4 folders

undated, undated. 4 folders.
Physical Description

4 folders

Print, Suggest