Viking Magazine - April 2010 - 41

UNITED STATES VS. NORWAY
1500s
1862
The Civil War income tax is the first
in U.S. history. Each person s assessment
is posted on courthouse doors
and published in newspapers to
promote compliance.
1870
The Treasury Department prohibits publishing
tax assessments in newspapers, but the
lists are still subject to public inspection. Over
time, arrangements are formalized to offer
records to the public at regional tax offices.
1920s
A Supreme Court ruling renders taxpayer names,
addresses and assessments public property and
reauthorizes newspaper publication. The administration
of President Calvin Coolidge uses Treasury
Department policy to restrict the list to
names and addresses only.
1966
The U.S. Congress prohibits
the publication of any tax return
information in newspapers.
1976
The Tax Reform Act establishes a
statutory requirement of privacy for tax
returns. Then and now, there are exceptions
that allow disclosure for litigation,
counterterrorism and other reasons.
Genealogists know that as far
back as the 1500s, Norway
gathered census records to assess
various taxes: on property,
on cattle, on people even on
their shoes!
1863
Norway makes tax lists public, and
there s a bucolic reason why. When
the tax assessor came around
to tally livestock, a farmer might
let some of his cattle wander off
into the woods.
Neighbors could
report whether
someone assessed
for five
cows really owned 10.
1960s
As government begins using early computers to
collect and manage data, the public is wary of the
power this implies. Precursors to the country s Data
Inspectorate begin to form.
1970
The Offentlighetsloven, or Open Files Act, requires
that all information collected by the government
(unless it has a bearing on national security) must be
open and accessible to the public.
1980
The national Datatilsynet, or Data Inspectorate, is established
to protect the data privacy of Norwegians.
1980s and1990s
The Open Files Act and the mandate of the
government-sponsored Data Inspectorate clash.
Tax records available to the public by law are being
published in books and sold door-to-door as a
fundraiser for sports teams and other clubs.
2001
Books of tax records become obsolete as the records
go online. At first viewable only on the Web site of
the tax service, they are later accessible on a range of
newspaper and other media sites.

Viking Magazine - April 2010

Table of Contents for the Digital Edition of Viking Magazine - April 2010

Contents
Viking Magazine - April 2010 - Cover1
Viking Magazine - April 2010 - Cover2
Viking Magazine - April 2010 - Contents
Viking Magazine - April 2010 - 4
Viking Magazine - April 2010 - 5
Viking Magazine - April 2010 - 6
Viking Magazine - April 2010 - 7
Viking Magazine - April 2010 - 8
Viking Magazine - April 2010 - 9
Viking Magazine - April 2010 - 10
Viking Magazine - April 2010 - 11
Viking Magazine - April 2010 - 12
Viking Magazine - April 2010 - 13
Viking Magazine - April 2010 - 14
Viking Magazine - April 2010 - 15
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Viking Magazine - April 2010 - Cover4
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