Holt, Thomas Melvin2023-05-022023-05-021951-06https://hdl.handle.net/1794/28231228 pages“We must all hang together, or assuredly we shall hang separately” are famous words spoken by Benjamin Franklin at the signing of the Declaration of Independence in 1776. That attitude of working together resulted in the founding of the United States of America. The establishment and growth of the cooperative form of business in the United States of America. The establishment and growth of the cooperative form of business in the United States has been derived from much the same attitude of working together for the mutual benefit of the ones who are cooperating.enCreative Commons BY-NC-ND 4.0-USfederal taxesstate taxessundryexcise taxOregon Cooperatives and TaxationThesis / Dissertation