[Jeff Schley]

What about tax records?  Surely these courses public or private had to pay taxes (sales, property) or be a 501 (c) (7) exempt status.  This is more so US based as opposed to UK as I'm not familiar with their tax bylaws (although I hear complaints all the time, ha).
If such a course ever existed for play I would think they would have been a record of their tax liability and status with the local county?  Has this been explored? I know taxes have been around forever, but the modern tax exemptions maybe post WWII.
Thoughts?  I know we have some very esteemed researchers on this site so would like to see if this is an available source to verify existence as opposed to newspaper articles and other sources?

[Jeff Schley]

I talked to an accountant friend of mine about this and although he certainly wasn't around back then, he though this path would have some real validity.  There certainly were filings of some kind, although before non-profit status was created in the tax code so that thinking out, but as private entities they would have had to file, thus there must be a record somewhere.  If it was a municipal course it could be found in the city / county administrators year end budget which should be public record.

[Nigel Islam]

Jeff, which particular course(s) are you curious about? It’s a fascinating concept.

[Ian Mackenzie]

Or...?....you could just ping Sven Nilsen...;-)

[Jeff Schley]

Jeff, which particular course(s) are you curious about? It’s a fascinating concept.

It was a while ago and forget the course.  I'm sure Sven and Cirba or our resident historians were debating something and I thought that it should be recorded somewhere. I think Naccarrato came back to talk with Sven about a course and this could help settle it.

[Sven Nilsen]

Jeff, which particular course(s) are you curious about? It’s a fascinating concept.

It was a while ago and forget the course.  I'm sure Sven and Cirba or our resident historians were debating something and I thought that it should be recorded somewhere. I think Naccarrato came back to talk with Sven about a course and this could help settle it.

Jeff:


It was Capuchino in California.  We know the course was built and existed for a while.  The debate concerned who designed what was built.  Unfortunately, tax records won't help with that question. 


The estate documents for Mackenzie offer a clue, as they claimed the club owed him $1200 at the time of his death.


Tax records could definitely be a source, but most of the questions that come up don't have to do with the actual existence of a club/course  (although sometimes they do).  For the most part, once a course is open for play there is going to be some kind of easily obtainable record of that fact.


Sven

[Tommy Naccarato]

There is.  You aren’t going to get it from me.

[Sven Nilsen]

If you ever change your mind, I'd love to see what you have.



"We owe almost all of our knowledge not to those who have agreed, but to those who have differed."


Charles Caleb Colton




"In vain have you acquired knowledge if you have note imparted it to others."


Deuteronomy Rabbah




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Dalai Lama




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