Tracey M. Roberts (Cumberland; Google Scholar), A Man for His Period and for Ours: Cordell Hull, Father of the Federal Revenue Tax, 53 Cumb. L. Rev. __ (2023):
An 1891 graduate of Cumberland Faculty of Legislation, Cordell Hull served our nation in numerous methods. He labored as captain of the Fourth Regiment of the Tennessee Volunteer Infantry within the Spanish-American Struggle, as choose for the fifth judicial circuit of Tennessee, as state consultant within the Tennessee Home of Representatives, as a member of america Home of Representatives, as a member of america Senate, and as United States Secretary of State. President Franklin D. Roosevelt referred to him because the “Father of the United Nations.” Hull subsequently acquired the Nobel Peace Prize in 1945 in honor of his work to determine that physique. Hull is much less well-known for his work to determine one other essential and enduring establishment—the federal revenue tax.
In his 1948 memoir, Hull wrote that he doubted that he would be capable of render public service equal to his work to determine the revenue tax system even when he had two lifetimes. This essay explains why Hull regarded the federal revenue tax as amongst his chief contributions. First, it outlines Hull’s private historical past, his experiences together with his mentor, United States Consultant Benton McMillin, and Hull’s efforts to move the Income Act of 1913. Second, it discusses the historic, financial, and political context that motivated Hull to introduce the tax reform that not solely sustained america via the 2 world wars that adopted however made doable widespread financial prosperity within the twentieth century.
Lastly, it discusses the unique impetus for reform, evaluating the financial situations from over 100 years in the past to these prevailing right now, and descriptions what it might take to meet Hull’s imaginative and prescient and intentions for the federal tax system and the nation within the current.