The Salt Lake Tribune
Saturday Morning, February 15, 1947
Page 13 & 19

National Tax Expert, 83, Dies in Nephi

Tribune Special
Nephi- William Bailey, 83, nationally known taxation expert, died at the family home here Friday afternoon following a heart attack suffered Thursday night.

Mr. Bailey was born in Nephi, Jan. 29, 1864, a son of Langley Allgood and Sarah Andrews Bailey. He attended the public schools of Nephi and in 1883 was graduated from the Brigham Young academy with a bachelor of arts degree. From 1884 to 1896 Mr. Bailey was a traveling salesman for the D. M. Osborn Co., farm machinery dealers of Salt Lake City, and specialized in mechanical work on farm and harvesting machinery.

In 1896 he entered the implement business in Nephi, which later was converted to the Bailey Furniture Supply Co. Since 1900 he had been interested in farming and stock raising, and until very recent years owned a large amount of land and was one of the leading stockmen of the county.

As an expert on taxation matters he was appointed a member of the state board of equalization in 1913 and served for 13 years. During that time he was president and also secretary of the board. For several years he was tax consultant for the Chief Consolidated Mining Co.

Mr. Bailey served as vice president of the National Tax Assn. in 1922-23 and as president in 1923-24. In addition he served as a member of a special national tax commission to study and recommend a model tax plan.

Gov. William Spry appointed him to investigate and make recommendations to the legislature on tax problems. The legislature adopted the full program, which marked the beginning of the gasoline tax.

Later he received an appointment from Pres. Calvin Coolidge as member of a national commission studying inheritance taxes. He was one of three tax experts on the nine-man commission.

One of three men appointed to study overgrazing of public lands in the west, the studies made under Mr. Bailey and his associates resulted in government control of grazing.

Mr. Bailey was a member of the Church of Jesus Christ of Latter-day Saints and served on a mission for the church in Germany in 1898 to 1900. Following his return he served for several years as a president of the 71st quorum of seventy.

Mr. Bailey was appointed Nephi city justice of the peace in 1946 and was serving in this capacity at the time of his death.

He married Kate Udall Dec. 10, 1901. She died in 1921. He married Chloe A. Nelson Sept. 6, 1922.

Survivors include his widow and the following sons and daughters: W. Lee Bailey, Mrs. Helen B. Jones, Mrs. Janet Greenhalgh, and Miss Ann Claire Bailey, all of Nephi; Mrs. Evelyn Hull and Mrs. Josephine Harames, Ogden; Edwin A. and David L. Bailey, Salt Lake City; T. Udall Bailey, Midvale, and Walter Bailey, Murray; 25 grandchildren, and the following brothers and sisters, Wilford Bailey, Mrs. Jennie Beck and Mrs. Catherine Bowles, Nephi; Reed W. Bailey, Ogden; Mrs. Pearl Snarr, Provo, and Mrs. Rose Boyer, Los Angeles.

Funeral services will be conducted at the Juab stake tabernacle Monday at 2 p.m. by Alma C. Tranter, bishop of the Nephi LDS ward. Burial in a Nephi cemetery will be directed by Anderson funeral home, Nephi.