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ad valorem taxes air carriers air transport airlines allocation amendment amount benefits Board of Investigation Capital stock Carrier Taxation centrally assess Civil Aeronautics Board companies competitive diversion employees eral erty excess profits excise taxes exempt expenditures federal tax finance forms of transportation fuel taxes funds gasoline taxes highway costs highway purposes highway users Ibid income and excess income tax increase industry Interstate Interstate Commerce Commission Investigation and Research investment levied maintenance ment methods motor fuel motor vehicles motor-fuel taxes National Tax Association non-highway purposes operating passenger payroll taxes percent percentage pipeline portation principal property tax equivalent Public Aids public facilities rail railroad property railroad tax reduced registration fees roads Social Security tax accruals tax rate taxes paid tion traffic trans transportation agencies Type of Tax unemployment insurance user charges valorem property taxes valorem taxes valuation vessels water carriers water transportation waterways Wilfred Owen