Show PRESIDENT ASKS 4 FOR TAX UNITY WASHINGTON Feb 28 Bet V ty Bet Better ter cooperation between federal state te and local governments in taxation taxation taxa tion and oth other r fields was ur urged ed toda today by President Roosevelt in a message e eto to the second Interstate assembly ol of the American Legislators' Legislators association It is apparent I think to all stu students dents of government that there is b urgent need for better machinery o of 01 cooperation between federal state anc and local ocal governments in many fields the president wrote Both the con congress re and the executive executive tive departments o of th the national got gov are constantly confronted with problems who whose e solution requires coordinated effort on the par part of the 0 states and the federal government Two notable instances arc are the coordination co ordination of law enforcement anc and the interrelation of or fields of taxation This latter question has long seemed to me one o of ot prime importance Only Ony recently I directed the sec sec- rotary of the treasury to undertake a study of or sources of taxation with particular particular par par- reference to the matter o of conflict tonS con on- on filet or overlapping of or federal state and local taxation When this study Is h complete it should hould furnish the basis involved imol Of discussion of the problem with representatives of the states lates j |