title: Great Barrier Reef

text: The Australian government has had the goal of protecting this World Heritage Site since 1972 when they created The Australian Institute of Marine Science. The Australian and Queensland governments have contributed about $142.5 million to their National Environmental Science Program which is how they've collected much of their data regarding threats to the Great Barrier Reef. In addition, the Reef 2050 Water Quality Improvement Plan was announced in 2018 in order to help transition local communities, agricultural organizations and industries to more sustainable practices. This plan will join the Queensland government and the Great Barrier Reef Marine Park Authority to manage the amounts of runoff that reach the Great Barrier Reef as well as mitigating crown-of-thorns starfish population flare-ups.


title: Great Barrier Reef

text: The Great Barrier Reef has long been known to and used by the Aboriginal Australian and Torres Strait Islander peoples. Aboriginal Australians have been living in the area for at least 40,000 years, and Torres Strait Islanders since about 10,000 years ago. For these 70 or so clan groups, the reef is also an important cultural feature.


title: Great Barrier Reef

text: In 1768 Louis de Bougainville found the reef during an exploratory mission, but did not claim the area for the French. On 11 June 1770, , captained by explorer James Cook, ran aground on the Great Barrier Reef, sustaining considerable damage. Lightening the ship and re-floating it during an incoming tide eventually saved it. One of the most famous wrecks was , which sank on 29 August 1791, killing 35 men. The Queensland Museum has led archaeological digs to wreck of "Pandora" since 1983. Because the reef had no atolls, it was largely unstudied in the 19th century. During this time, some of the reef's islands were mined for deposits of guano, and lighthouses were built as beacons throughout the system. as in Raine Island, the earliest example. In 1922, the Great Barrier Reef Committee began carrying out much of the early research on the reef.


title: Great Barrier Reef

text: Royal Commissions disallowed oil drilling in the Great Barrier Reef, in 1975 the Government of Australia created the Great Barrier Reef Marine Park and prohibited various activities. The Great Barrier Reef Marine Park does not include the entire Great Barrier Reef Province. The park is managed, in partnership with the Government of Queensland, through the Great Barrier Reef Marine Park Authority to ensure that it is used in a sustainable manner. A combination of zoning, management plans, permits, education and incentives (such as eco-tourism certification) are employed in the effort to conserve the reef.


title: Great Barrier Reef

text: In 1999, the Australian Parliament passed the Environment Protection and Biodiversity Conservation Act, which improved the operation of national environmental law by providing guidance about regional biodiversity conservation priorities. The marine bioregional planning process came from the implementation of this law. This process conserves marine biodiversity by considering the whole ecosystem a species is in and how different species interact in the marine environment.


title: Great Barrier Reef

text: There are two steps to this process. The first step is to identify regional conservation priorities in the five (currently) different marine regions. The second step is to identify marine reserves (protected areas or marine parks) to be added to Australia's National Representative System of Marine Protected Areas. Like protected areas on land, marine reserves are created to protect biodiversity for generations to come. Marine reserves are identified based on criteria written in a document created by Australian and New Zealand Environment and Conservation Council called "Guidelines for establishing the national representative system of marine protected areas", also known as just "the Guidelines". These guidelines are nationally recognised and implemented at the local level based on the Australian policy for implementation outlined in the "Goals and Principles for the Establishment of the National Representative System of Marine Protected Areas in Commonwealth Waters". These policies are in place to make sure that a marine reserve is only added to the NRSMPA after careful evaluation of different data.


title: Great Barrier Reef

text: The priorities for each region are created based on human and environmental threats and the Marine Bioregional Plans are drafted to address these priorities. To assess different region's priorities, three steps are taken, first, a bioregional profile is created, second, a bioregional plan is drafted, and third, the plan is finalised. After the plan is finalised, activity in different bioregions may become limited based on particular threats an activity may pose.


title: Great Barrier Reef

text: In 2001, the GBRMPA released a report about the declining water quality in the Great Barrier Reef and detailed the importance of this issue. In response to this report, in 2003, the Australian and Queensland governments launched a joint initiative to improve the quality of water entering the Great Barrier Reef. The decline in the quality of water over the past 150 years (due to development) has contributed to coral bleaching, algal blooms, and pesticide pollution. These forms of pollution have made the reef less resilient to climate change.


title: Great Barrier Reef

text: When the plan was introduced in October 2003, it originally contained 65 actions built on previous legislation. Their immediate goal was to halt and reverse the decline in water quality entering the reef by 2013. By 2020, they hope that the quality of the water entering in the reef improves enough so that it doesn't have a detrimental impact on the health of the Great Barrier Reef. To achieve these goals they decided to reduce pollutants in the water entering the reef and to rehabilitate and conserve areas of the reef that naturally help reduce water pollutants. To achieve the objectives described above, this plan focuses on non-point sources of pollution, which cannot be traced to a single source such as a waste outlet.


title: Great Barrier Reef

text: The plan specifically targets nutrients, pesticides and sediment that make their way into the reef as a result of agricultural activities. Other non-point sources of pollution that are attributed to urban areas are covered under different legislation. In 2009, the plan was updated. The updated version states that to date, none of the efforts undertaken to improve the quality of water entering the reef has been successful. The new plan attempts to address this issue by "targeting priority outcomes, integrating industry and community initiatives and incorporating new policy and regulatory frameworks (Reef Plan 5)". This updated version has improved the clarity of the previous plan and targets set by that plan, have improved accountability and further improved monitoring and assessment. The 2009 report found that 41 out of the 65 actions met their original goals, however, 18 were not progressing well according to evaluation criteria as well as 6 were rated as having unsatisfactory levels of progress.


title: Great Barrier Reef

text: Some key achievements made since the plan's initial passing in 2003 were the establishment of the Reef Quality Partnership to set targets, report findings and monitor progress towards targets, improved land condition by landowners was rewarded with extended leases, Water Quality Improvement Plans were created to identify regional targets and identified management changes that needed to be made to reach those targets, Nutrient Management Zones have been created to combat sediment loss in particular areas, education programs have been started to help gather support for sustainable agriculture, changes to land management practices have taken place through the implementation of the Farm Management Systems and codes of practice, the creation of the Queensland Wetland program and other achievements were made to help improve the water quality flowing into the coral reefs.


title: Great Barrier Reef

text: A taskforce of scientists was also created to assess the impact of different parts of the plan on the quality of water flowing into the coral reefs. They found that many of the goals have yet to be reached but found more evidence that states that improving the water quality of the Great Barrier Reef will improve its resilience to climate change. The Reefocus summit in 2008, which is also detailed in the report, came to similar conclusions. After this, a stakeholder working group was formed that worked between several groups as well as the Australian and Queensland governments to update reef goals and objectives. The updated version of the plan focuses on strategic priority areas and actions to achieve 2013 goals. Also quantitative targets have been made to critically assess whether targets are being met.


title: Great Barrier Reef

text: Some examples of the water quality goals outlined by this plan are that by 2013, there will be a 50% reduction in nitrogen and phosphorus loads at the end of catchments and that by 2020, there will be a reduction in sediment load by 20%. The plan also outlines a number of steps that must be taken by landholders to help improve grazing, soil, nutrient, and chemical management practices. There are also a number of supporting initiatives to take place outlined in the plan to help create a framework to improve land use practices which will in turn improve water quality.


title: Great Barrier Reef

text: Through these means the governments of Australia and Queensland hope to improve water quality by 2013. The 2013 outlook report and revised water quality plan will assess what needs to be done in the future to improve water quality and the livelihoods of the wildlife that resides there.


title: Great Barrier Reef

text: In July 2004, a new zoning plan took effect for the entire Marine Park, and has been widely acclaimed as a new global benchmark for marine ecosystem conservation. The rezoning was based on the application of systematic conservation planning techniques, using marxan software. While protection across the Marine Park was improved, the highly protected zones increased from 4.5% to over 33.3%. At the time, it was the largest Marine Protected Area in the world, although in 2006, the new Northwestern Hawaiian Islands National Monument became the largest.


title: Great Barrier Reef

text: In 2006, a review of the Great Barrier Reef Marine Park Act of 1975 recommended that there should be no further zoning plan changes until 2013, and that every five years, a peer-reviewed outlook report should be published, examining the reef's health, management, and environmental pressures. In each outlook report, several assessments are required. Each assessment has a set of assessment criteria that allows for better presentation of available evidence. Each assessment is judged by these criteria and given a grade. Every outlook report follows the same judging and grading process so that information can be tracked over time. No new research is done to produce the report. Only readily available information goes into the report so little of what is known about the Reef is actually featured in each outlook report.


title: Great Barrier Reef

text: In December 2013, Greg Hunt, the Australian environment minister, approved a plan for dredging to create three shipping terminals as part of the construction of a coalport. According to corresponding approval documents, the process will create around 3 million cubic metres of dredged seabed that will be dumped within the Great Barrier Reef marine park area.


title: Great Barrier Reef

text: On 31 January 2014, the GBRMPA issued a dumping permit that will allow three million cubic metres of sea bed from Abbot Point, north of Bowen, to be transported and unloaded in the waters of the Great Barrier Reef Marine Park. Potential significant harms have been identified in relation to dredge spoil and the process of churning up the sea floor in the area and exposing it to air: firstly, new research shows the finer particles of dredge spoil can cloud the water and block sunlight, thereby starving sea grass and coral up to distances of 80 km away from the point of origin due to the actions of wind and currents. Furthermore, dredge spoil can literally smother reef or sea grass to death, while storms can repeatedly resuspend these particles so that the harm caused is ongoing; secondly, disturbed sea floor can release toxic substances into the surrounding environment.


title: Great Barrier Reef

text: The dredge spoil from the Abbot Point port project is to be dumped away, near Bowen in north Queensland, and the approval from the Authority will result in the production of an extra 70 million tonnes of coal annually, worth between A$1.4 billion and $2.8 billion. Authority chairman, Dr Russell Reichelt, stated after the confirmation of the approval:


title: Great Barrier Reef

text: This approval is in line with the agency's view that port development along the Great Barrier Reef coastline should be limited to existing ports. As a deepwater port that has been in operation for nearly 30 years, Abbot Point is better placed than other ports along the Great Barrier Reef coastline to undertake expansion as the capital and maintenance dredging required will be significantly less than what would be required in other areas. It's important to note the seafloor of the approved disposal area consists of sand, silt and clay and does not contain coral reefs or seagrass beds.


title: Great Barrier Reef

text: The approval was provided with a corresponding set of 47 new environmental conditions that include the following:


title: Great Barrier Reef

text: The Australian Federal Government announced on 13 November that there would now be a ban on the dumping of dredge spoil in the Great Barrier Reef Marine Park. The World Heritage Committee asked Environment Minister Greg Hunt to investigate alternative options to dump on land instead. The Queensland government and the Commonwealth have now accepted the alternative option and advice from The World Heritage Committee and will now commence dumping on land.


title: Great Barrier Reef

text: Due to its vast biodiversity, warm clear waters and accessibility from the tourist boats called "live aboards", the reef is a very popular destination, especially for scuba divers. Tourism on the Great Barrier Reef is concentrated in Cairns and also The Whitsundays due to their accessibility. These areas make up 7%–8% of the park's area. The Whitsundays and Cairns have their own Plans of Management. Many cities along the Queensland coast offer daily boat trips. Several continental and coral cay islands are now resorts, including Green Island and Lady Elliot Island. As of 1996, 27 islands on the Great Barrier Reef supported resorts.


title: Great Barrier Reef

text: In 1996, most of the tourism in the region was domestically generated and the most popular visiting times were during the Australian winter. At this time, it was estimated that tourists to the Great Barrier Reef contributed A$776 million per annum. As the largest commercial activity in the region, it was estimated in 2003 that tourism generated over A$4 billion annually, and the 2005 estimate increased to A$5.1 billion. A Deloitte report published by the Great Barrier Reef Marine Park Authority in March 2013 states that the Reef's 2,000 kilometres of coastline attracts tourism worth A$6.4 billion annually and employs more than 64,000 people.


title: Great Barrier Reef

text: Approximately two million people visit the Great Barrier Reef each year. Although most of these visits are managed in partnership with the marine Tourism industry, there is a concern among the general public that tourism is harmful to the Great Barrier Reef.


title: Great Barrier Reef

text: A variety of boat tours and cruises are offered, from single day trips, to longer voyages. Boat sizes range from dinghies to superyachts. Glass-bottomed boats and underwater observatories are also popular, as are helicopter flights. By far, the most popular tourist activities on the Great Barrier Reef are snorkelling and diving, for which pontoons are often used, and the area is often enclosed by nets. The outer part of the Great Barrier Reef is favoured for such activities, due to water quality.


title: Great Barrier Reef

text: Management of tourism in the Great Barrier Reef is geared towards making tourism ecologically sustainable. A daily fee is levied that goes towards research of the Great Barrier Reef. This fee ends up being 20% of the GBRMPA's income.


title: Great Barrier Reef

text: Policies on cruise ships, bareboat charters, and anchorages limit the traffic on the Great Barrier Reef.


title: Great Barrier Reef

text: The problems that surround ecotourism in the Great Barrier Reef revolve around permanent tourism platforms. Platforms are large, ship-like vessels that act as a base for tourists while scuba diving and snorkelling in the Great Barrier Reef. Seabirds will land on the platforms and defecate which will eventually be washed into the sea. The feces carry nitrogen, phosphorus and often DDT and mercury, which cause aspergillosis, yellow-band disease, and black band disease. Areas without tourism platforms have 14 out of 9,468 (1.1%) diseased corals versus areas with tourism platforms that have 172 out of 7,043 (12%) diseased corals. Tourism is a major economic activity for the region. Thus, while non-permanent platforms could be possible in some areas, overall, permanent platforms are likely a necessity. Solutions have been suggested to siphon bird waste into gutters connecting to tanks helping lower runoff that causes coral disease.


title: Great Barrier Reef

text: The Great Barrier Reef Marine Park Authority has also placed many permanent anchorage points around the general use areas. These act to reduce damage to the reef due to anchoring destroying soft coral, chipping hard coral, and disturbing sediment as it is dragged across the bottom. Tourism operators also must comply with speed limits when travelling to or from tourist destinations, to prevent excessive wake from the boats disturbing the reef ecosystem.


title: Great Barrier Reef

text: The fishing industry in the Great Barrier Reef, controlled by the Queensland Government, is worth A$1 billion annually. It employs approximately 2000 people, and fishing in the Great Barrier Reef is pursued commercially, for recreation, and as a traditional means for feeding one's family.


title: Great Barrier Reef

text: Under the Native Title Act 1993, native title holders retain the right to legally hunt dugongs and green turtles for "personal, domestic or non-commercial communal needs".


title: Great Barrier Reef

text: Four traditional owners groups agreed to cease the hunting of dugongs in the area in 2011 due to their declining numbers, partially accelerated by seagrass damage from Cyclone Yasi.


title: State income tax

text: In addition to federal income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often based on state income tax calculations. Forty-two states and many localities in the United States impose an income tax on individuals. Eight states impose no state income tax, and a ninth, New Hampshire, imposes an individual income tax on dividends and interest income but not other forms of income (though it will be phased out by 2027). Forty-seven states and many localities impose a tax on the income of corporations.


title: State income tax

text: State income tax is imposed at a fixed or graduated rate on taxable income of individuals, corporations, and certain estates and trusts. These tax rates vary by state and by entity type. Taxable income conforms closely to federal taxable income in most states with limited modifications. States are prohibited from taxing income from federal bonds or other federal obligations. Most states do not tax Social Security benefits or interest income from obligations of that state. In computing the deduction for depreciation, several states require different useful lives and methods be used by businesses. Many states allow a standard deduction or some form of itemized deductions. States allow a variety of tax credits in computing tax.


title: State income tax

text: Each state administers its own tax system. Many states also administer the tax return and collection process for localities within the state that impose income tax.


title: State income tax

text: State income tax is allowed as an itemized deduction in computing federal income tax, subject to limitations for individuals.


title: State income tax

text: State tax rules vary widely. The tax rate may be fixed for all income levels and taxpayers of a certain type, or it may be graduated. Tax rates may differ for individuals and corporations.


title: State income tax

text: Gross income generally includes all income earned or received from whatever source with some exceptions. States are prohibited from taxing income from federal bonds or other federal obligations. Most states also exempt income from bonds issued by that state or localities within the state as well as some portion or all of Social Security benefits. Many states provide tax exemption for certain other types of income, which varies widely by state. States uniformly allow reduction of gross income for cost of goods sold, though the computation of this amount may be subject to some modifications.


title: State income tax

text: Most states provide for modification of both business and non-business deductions. All states taxing business income allow deduction for most business expenses. Many require that depreciation deductions be computed in manners different from at least some of those permitted for federal income tax purposes. For example, many states do not allow the additional first year bonus depreciation deduction.


title: State income tax

text: Most states tax capital gain and dividend income in the same manner as other investment income. In this respect, individuals and corporations not resident in the state generally are not required to pay any income tax to that state with respect to such income.


title: State income tax

text: Some states have alternative measures of tax. These include analogs to the federal Alternative Minimum Tax in 14 states, as well as measures for corporations not based on income, such as capital stock taxes imposed by many states.


title: State income tax

text: Income tax is self assessed, and individual and corporate taxpayers in all states imposing an income tax must file tax returns in each year their income exceeds certain amounts determined by each state. Returns are also required by partnerships doing business in the state. Many states require that a copy of the federal income tax return be attached to their state income tax returns. The deadline for filing returns varies by state and type of return, but for individuals in many states is the same as the federal deadline, typically April 15.


title: State income tax

text: Every state, including those with no income tax, has a state taxing authority with power to examine (audit) and adjust returns filed with it. Most tax authorities have appeals procedures for audits, and all states permit taxpayers to go to court in disputes with the tax authorities. Procedures and deadlines vary widely by state. All states have a statute of limitations prohibiting the state from adjusting taxes beyond a certain period following filing returns.


title: State income tax

text: All states have tax collection mechanisms. States with an income tax require employers to withhold state income tax on wages earned within the state. Some states have other withholding mechanisms, particularly with respect to partnerships. Most states require taxpayers to make quarterly estimated tax payments not expected to be satisfied by withholding tax.


title: State income tax

text: All states impose penalties for failing to file required tax returns and/or pay tax when due. In addition, all states impose interest charges on late payments of tax, and generally also on additional taxes due upon adjustment by the taxing authority.


title: State income tax

text: Forty-three states impose a tax on the income of individuals, sometimes referred to as personal income tax. State income tax rates vary widely from state to state. States imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states. Most states tax income of nonresidents earned within the state. Such income includes wages for services within the state as well as income from a business with operations in the state. Where income is from multiple sources, formulary apportionment may be required for nonresidents. Generally, wages are apportioned based on the ratio days worked in the state to total days worked.


title: State income tax

text: All states that impose an individual income tax allow most business deductions. However, many states impose different limits on certain deductions, especially depreciation of business assets. Most states allow non-business deductions in a manner similar to federal rules. Few allow a deduction for state income taxes, though some states allow a deduction for local income taxes. Six of the states allow a full or partial deduction for federal income tax.


title: State income tax

text: In addition, some states allow cities and/or counties to impose income taxes. For example, most Ohio cities and towns impose an income tax on individuals and corporations. By contrast, in New York, only New York City and Yonkers impose a municipal income tax.


title: State income tax

text: Nine U.S. states do not level a broad-based individual income tax. Some of these do tax certain forms of personal income:


title: State income tax

text: The following states have local income taxes. These are generally imposed at a flat rate and tend to apply to a limited set of income items.


title: State income tax

text: Most states impose a tax on income of corporations having sufficient connection ("nexus") with the state. Such taxes apply to U.S. and foreign corporations, and are not subject to tax treaties. Such tax is generally based on business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in most states is defined, at least in part, by reference to federal taxable income.


title: State income tax

text: According to taxfoundation.org, these states have no state corporate income tax as of Feb 1, 2020: Nevada, Ohio, South Dakota, Texas, Washington, and Wyoming. However, Nevada, Ohio, and Washington impose a gross receipts tax while Texas has a franchise tax based on "taxable margin", generally defined as sales less either cost of goods sold less compensation, with complete exemption (no tax owed) for less than $1MM in annual earnings and gradually increasing to a maximum tax of 1% based on net revenue, where net revenue can be calculated in the most advantageous of four different ways.


title: State income tax

text: States are not permitted to tax income of a corporation unless four tests are met under "Complete Auto Transit, Inc. v. Brady":


title: State income tax

text: Substantial nexus (referred to generally as simply "nexus") is a general U.S. Constitutional requirement that is subject to interpretation, generally by the state's comptroller or tax office, and often in administrative "letter rulings".


title: State income tax

text: In "Quill Corp. v. North Dakota" the Supreme Court of the United States confirmed the holding of "National Bellas Hess v. Illinois" that a corporation or other tax entity must maintain a physical presence in the state (such as physical property, employees, officers) for the state to be able to require it to collect sales or use tax. The Supreme Court's physical presence requirement in "Quill" is likely limited to sales and use tax nexus, but the Court specifically stated that it was silent with respect to all other types of taxes ("Although we have not, in our review of other types of taxes, articulated the same physical-presence requirement that "Bellas Hess" established for sales and use taxes, that silence does not imply repudiation of the "Bellas Hess" rule."). Whether "Quill" applies to corporate income and similar taxes is a point of contention between states and taxpayers. The "substantial nexus" requirement of "Complete Auto", supra, has been applied to corporate income tax by numerous state supreme courts.


title: State income tax

text: The courts have held that the requirement for fair apportionment may be met by apportioning between jurisdictions all business income of a corporation based on a formula using the particular corporation's details. Many states use a three factor formula, averaging the ratios of property, payroll, and sales within the state to that overall. Some states weight the formula. Some states use a single factor formula based on sales.


title: State income tax

text: Most states tax capital gains as ordinary income. Most states that do not tax income (Alaska, Florida, Nevada, South Dakota, Texas, and Wyoming) do not tax capital gains either, nor do two states (New Hampshire and Tennessee) that do or did tax only income from dividends and interest.


title: State income tax

text: The first state income tax, as the term is understood today in the United States, was passed by the State of Wisconsin in 1911 and came into effect in 1912. However, the idea of taxing income has a long history.


title: State income tax

text: Some of the English colonies in North America taxed property (mostly farmland at that time) according to its assessed produce, rather than, as now, according to assessed resale value. Some of these colonies also taxed "faculties" of making income in ways other than farming, assessed by the same people who assessed property. These taxes taken together can be considered a sort of income tax. The records of no colony covered by Rabushka (the colonies that became part of the United States) separated the property and faculty components, and most records indicate amounts levied rather than collected, so much is unknown about the effectiveness of these taxes, up to and including whether the faculty part was actually collected at all.


title: State income tax

text: Rabushka makes it clear that Massachusetts and Connecticut actually levied these taxes regularly, while for the other colonies such levies happened much less often; South Carolina levied no direct taxes from 1704 through 1713, for example. Becker, however, sees faculty taxes as routine parts of several colonies' finances, including Pennsylvania.


title: State income tax

text: During and after the American Revolution, although property taxes were evolving toward the modern resale-value model, several states continued to collect faculty taxes.


title: State income tax

text: Between the enactment of the Constitution and 1840, no new general taxes on income appeared. In 1796, Delaware abolished its faculty tax, and in 1819 Connecticut followed suit. On the other hand, in 1835, Pennsylvania instituted a tax on bank dividends, paid by withholding, which by about 1900 produced half its total revenue.


title: State income tax

text: Several states, mostly in the South, instituted taxes related to income in the 1840s; some of these claimed to tax total income, while others explicitly taxed only specific categories, these latter sometimes called classified income taxes. These taxes may have been spurred by the ideals of Jacksonian democracy, or by fiscal difficulties resulting from the Panic of 1837. None of these taxes produced much revenue, partly because they were collected by local elected officials.


title: State income tax

text: The 1850s brought another few income tax abolitions: Maryland and Vermont in 1850, and Florida in 1855.


title: State income tax

text: During the American Civil War and Reconstruction Era, when both the United States of America (1861-1871) and the Confederate States of America (1863-1865) instituted income taxes, so did several states.


title: State income tax

text: As with the national taxes, these were made in various ways to produce substantial revenue, for the first time in the history of American income taxation. On the other hand, as soon as the war ended, a wave of abolitions began: Missouri in 1865, Georgia in 1866, South Carolina in 1868, Pennsylvania and Texas in 1871, and Kentucky in 1872.


title: State income tax

text: The rest of the century balanced new taxes with abolitions: Delaware levied a tax on several classes of income in 1869, then abolished it in 1871; Tennessee instituted a tax on dividends and bond interest in 1883, but Kinsman reports that by 1903 it had produced zero actual revenue; Alabama abolished its income tax in 1884; South Carolina instituted a new one in 1897 (eventually abolished in 1918); and Louisiana abolished its income tax in 1899.


title: State income tax

text: Following the 1895 Supreme Court decision in Pollock v. Farmers' Loan & Trust Co. which effectively ended a federal income tax, some more states instituted their own along the lines established in the 19th century:


title: State income tax

text: However, other states, some perhaps spurred by Populism, some certainly by Progressivism, instituted taxes incorporating various measures long used in Europe, but considerably less common in America, such as withholding, corporate income taxation (as against earlier taxes on corporate capital), and especially the defining feature of a "modern" income tax, central administration by bureaucrats rather than local elected officials. The twin revenue-raising successes of Wisconsin's 1911 (the Wisconsin Income Tax, the first "modern" State Income Tax was passed in 1911 and came into effect in 1912) and the United States' 1914 income taxes prompted imitation. Note that writers on the subject sometimes distinguish between corporate "net income" taxes, which are straightforward corporate income taxes, and corporate "franchise" taxes, which are taxes levied on corporations for doing business in a state, sometimes based on net income. Many states' constitutions were interpreted as barring direct income taxation, and franchise taxes were seen as legal ways to evade these bars. The term "franchise tax" has nothing to do with the voting franchise, and franchise taxes only apply to individuals insofar as they do business. Note that some states actually levy both corporate net income taxes and corporate franchise taxes based on net income. For the following list, see


title: State income tax

text: This period coincided with the United States' acquisition of colonies, or dependencies: the Philippines, Puerto Rico, and Guam from Spain in the Spanish–American War, 1898–99; American Samoa by agreements with local leaders, 1899-1904; the Panama Canal Zone by agreement from Panama in 1904; and the U.S. Virgin Islands purchased from Denmark in 1917. (Arguably, Alaska, purchased from Russia in 1867, and Hawaii, annexed in 1900, were also dependencies, but both were by 1903 "incorporated" in the U.S., which these others never have been.) The Panama Canal Zone was essentially a company town, but the others all began levying income taxes under American rule. (Puerto Rico already had an income tax much like a faculty tax, which remained in effect for a short time after 1898.)


title: State income tax

text: A third of the current state individual income taxes, and still more of the current state corporate income taxes, were instituted during the decade after the Great Depression started:


title: State income tax

text: A "mirror" tax is a tax in a U.S. dependency in which the dependency adopts wholesale the U.S. federal income tax code, revising it by substituting the dependency's name for "United States" everywhere, and vice versa. The effect is that residents pay the equivalent of the federal income tax to the dependency, rather than to the U.S. government. Although mirroring formally came to an end with the Tax Reform Act of 1986, it remains the law as seen by the U.S. for Guam and the Northern Mariana Islands because conditions to its termination have not yet been met. In any event, the other mirror tax dependencies (the U.S. Virgin Islands and American Samoa) are free to continue mirroring if, and as much as, they wish.


title: State income tax

text: The U.S. acquired one more dependency from Japan in World War II: the Trust Territory of the Pacific Islands.


title: State income tax

text: Two states, South Dakota and West Virginia, abolished Depression-era income taxes in 1942 and 1943, but these were nearly the last abolitions. For about twenty years after World War II, new state income taxes appeared at a somewhat slower pace, and most were corporate net income or corporate franchise taxes:


title: State income tax

text: As early as 1957 General Motors protested a proposed corporate income tax in Michigan with threats of moving manufacturing out of the state. However, Michigan led off the most recent group of new income taxes:


title: State income tax

text: In the early 1970s, Pennsylvania and Ohio competed for businesses with Ohio wooing industries with a reduced corporate income tax but Pennsylvania warning that Ohio had higher municipal taxes that included taxes on inventories, machinery and equipment.


title: State income tax

text: The only subsequent individual income tax instituted to date is Connecticut's, from 1991, replacing the earlier intangibles tax. The median family income in many of the state's suburbs was nearly twice that of families living in urban areas. Governor Lowell Weicker's administration imposed a personal income tax to address the inequities of the sales tax system, and implemented a program to modify state funding formulas so that urban communities received a larger share.


title: State income tax

text: Numerous states with income taxes have considered measures to abolish those taxes since the Late-2000s recession began, and several states without income taxes have considered measures to institute them, but only one such proposal has been enacted: Michigan replaced its more recent value-added tax with a new corporate income tax in 2009.


title: State income tax

text: During a special session of the Arkansas Legislature in August, 2022, the top personal income tax rate was reduced to 4.9% retroactively effective to January 1, 2022, instead of 2025 as was originally planned while also marking the first time since 1971 that the top income tax rate has been 5.0% or lower. Arkansas experienced a budget surplus of nearly $1.5 Billion in the fiscal year ended June 30, 2022.


title: State income tax

text: California's listed tax brackets from 1%-12.3% are indexed for inflation and were most recently by 2012 California Proposition 30. There state has a 1% Mental Health Services surtax (Form 540, line 62) for incomes above $1 million that creates the maximum bracket of 13.3%. California also separately imposes a state Alternative Minimum Tax (Form 540, line 52) at a 7% rate, so a taxpayer may end up paying both the AMT and the 1% surtax.


title: State income tax

text: The standard corporate rate is 8.84%, except for banks and other financial institutions, whose rate is 10.84%.


Hartsfield–Jackson Atlanta International Airport , also known as Atlanta Hartsfield–Jackson International Airport, Atlanta Airport, Hartsfield, Hartsfield–Jackson and, formerly, as the Atlanta Municipal Airport, is the primary international airport serving Atlanta, Georgia, United States. The airport is located south of the Downtown Atlanta district. It is named after former Atlanta mayors William B. Hartsfield and Maynard Jackson. ATL covers of land and has five parallel runways. Hartsfield-Jackson has been the world's busiest airport by passenger traffic since 1998, except when it briefly lost its title in 2020 due to the effect of the COVID-19 pandemic in the United States but regained it in 2021.


title: Hartsfield–Jackson Atlanta International Airport

text: Hartsfield–Jackson is the primary hub of Delta Air Lines. With just over 1,000 flights a day to 225 domestic and international destinations, the Delta hub is the world's largest airline hub and is considered the first mega-hub in America. In addition to hosting Delta's corporate headquarters, Hartsfield–Jackson is also the home of Delta's Technical Operations Center, which is the airline's primary maintenance, repair and overhaul arm. Aside from Delta, Hartsfield-Jackson is also a focus city for low-cost carriers Frontier Airlines and Southwest Airlines. The airport has international service within North America and to Latin America, Europe, Africa, Middle East and East Asia.


text: The airport is mostly in unincorporated areas of Clayton County, but it spills into the city limits of Atlanta, College Park, and Hapeville, in territory extending into Fulton County. The airport's domestic terminal is served by MARTA's Red and Gold rail lines.


text: Hartsfield–Jackson began with a five-year, rent-free lease on that was an abandoned auto racetrack named The Atlanta Speedway. The lease was signed on April 16, 1925, by Mayor Walter Sims, who committed the city to develop it into an airfield. As part of the agreement, the property was renamed Candler Field after its former owner, Coca-Cola tycoon and former Atlanta mayor Asa Candler. The first flight into Candler Field was September 15, 1926, a Florida Airways mail plane flying from Jacksonville, Florida. In May 1928, Pitcairn Aviation began service to Atlanta, followed in June 1930 by Delta Air Service. Those two airlines, later known as Eastern Air Lines and Delta Air Lines, respectively, would both use Atlanta as their chief hubs. The airport's weather station became the official location for Atlanta's weather observations September 1, 1928, and records by the National Weather Service.


text: Atlanta was a busy airport from its inception, and by the end of 1930, it was third behind New York City and Chicago for regular daily flights with sixteen arriving and departing. Candler Field's first control tower opened March 1939. The March 1939 Official Aviation Guide shows fourteen weekday airline departures: ten Eastern and four Delta.


text: In October 1940, the U.S. government declared it a military airfield and the United States Army Air Forces operated Atlanta Army Airfield jointly with Candler Field. The Air Force used the airport primarily to service many types of transient combat aircraft. During World War II, the airport doubled in size and set a record of 1,700 takeoffs and landings in a single day, making it the nation's busiest in terms of flight operation. Atlanta Army Airfield closed after the war.


text: In 1942, Candler Field was renamed Atlanta Municipal Airport and by 1948, more than one million passengers passed through a war surplus hangar that served as a terminal building. Delta and Eastern had extensive networks from ATL, though Atlanta had no nonstop flights beyond Texas, St. Louis, and Chicago until 1961. Southern Airways appeared at ATL after the war and had short-haul routes around the Southeast until 1979.


text: In 1957, Atlanta saw its first jet airliner: a prototype Sud Aviation Caravelle that was touring the country arrived from Washington, D.C. The first scheduled turbine airliners were Capital Viscounts in June 1956; the first scheduled jets were Delta DC-8s in September 1959. The first trans-Atlantic flight was a Delta/Pan Am interchange DC-8 to Europe via Washington starting in 1964; the first scheduled international nonstops were Eastern flights to Mexico City and Jamaica in 1971–72. Nonstops to Europe started in 1978 and to Asia in 1992–93.


text: Atlanta claimed to be the country's busiest airport, with more than two million passengers passing through in 1957 and, between noon and 2p.m. each day, it became the world's busiest airport. (The April 1957 OAG shows 165 weekday departures from Atlanta, including 45 between 12:05 and 2:00 PM and 20 between 2:25 and 4:25 AM.) Chicago Midway had 414-weekday departures, including 48 between 12:00 and 2:00 PM. In 1957, Atlanta was the country's ninth-busiest airline airport by flight count and about the same by passenger count.


text: In late 1957, work began on a new $21 million terminal, which opened on May 3, 1961. Consisting of six pier concourses radiating from a central building, the terminal was the largest in the country and could handle over six million travelers a year; the first year, nine and a half million people passed through. In March 1962, the longest runway (9/27, now 8R) was ; runway3 was and runway 15 was long.


text: In 1971, the airport was named William B. Hartsfield Atlanta Airport after former Atlanta mayor William B. Hartsfield who died that year. The name change took effect on February 28, which would have been Hartsfield's 81st birthday. Later that year, in recognition of the growth of the airport's international service, the name was changed to William B. Hartsfield Atlanta International Airport.


text: Construction began on the present midfield terminal in January 1977 under the administration of Mayor Maynard Jackson. It was the largest construction project in the South, costing $500 million. The complex was designed by Stevens & Wilkinson, Smith Hinchman & Grylls, and Minority Airport Architects & Planners. The new terminal, initially consisting of Concourses A through D and the northern half of the present-day Concourse T (which served as the International Terminal), opened on September 21, 1980, on time and under budget. It was designed to accommodate up to 55 million passengers per year and covered 2.5 million square feet (230,000 m). In December 1984, a fourth parallel runway was completed, and another runway was extended to the following year.


text: In 1999, Hartsfield–Jackson's leadership established the Development Program: "Focus On the Future," involving multiple construction projects to prepare the airport to handle a projected demand of 121 million passengers in 2015. The program was originally budgeted at $5.4 billion over ten years, but the total is now revised to over $9 billion.


text: In May 2001, construction of an over fifth runway (10–28) began. It was completed at the cost of $1.28 billion and opened on May 27, 2006. It bridges Interstate 285 (the Perimeter) on the airport's south side, making Hartsfield–Jackson the nation's only currently active civil airport to have a runway above an interstate (although Runway 17R/35L at Stapleton International Airport in Denver, Colorado crossed Interstate 70 until that airport closed in 1995). The massive project, which involved putting fill dirt eleven stories high in some places, destroyed some surrounding neighborhoods and dramatically changed the scenery of Flat Rock Cemetery and Hart Cemetery, both on the airport property. It was added to help ease traffic problems caused by landing small- and mid-size aircraft on the longer runways used by larger planes such as the Boeing 777, which need longer runways than the smaller planes. With the fifth runway, Hartsfield–Jackson is one of only a few airports that can perform triple simultaneous landings.


text: The fifth runway is expected to increase the capacity for landings and take-offs by 40%, from an average of 184 flights per hour to 237 flights per hour.


text: Along with the fifth runway, a new control tower was built to see the entire runway length. The new control tower is the tallest in the United States, over tall. The old control tower, at 231ft, was demolished in August 2006.


text: On October 20, 2003, the Atlanta City Council voted to rename Hartsfield–Jackson Atlanta International Airport to honor former mayor Maynard Jackson, who died June 23, 2003. The council planned to drop Hartsfield's name from the airport, but public outcry prevented this.


text: In April 2007, an "end-around taxiway" opened, Taxiway Victor. It is expected to save an estimated $26 million to $30 million in fuel each year by allowing airplanes landing on the northernmost runway to taxi to the gate area without preventing other aircraft from taking off. The taxiway drops about from runway elevation to allow takeoffs to continue.


text: After the Southeastern U.S. drought of 2007, the airport (the state's eighth-largest water user) changed to reduce water usage. This included adjusting toilets (725 commodes and 338 urinals) and 601 sinks. (The two terminals alone use a day.) It also stopped using firetrucks to spray water over aircraft when the pilot made the last landing before retirement (a water salute).


text: The airport today employs about 55,300 airline, ground transportation, concessionaire, security, the federal government, the City of Atlanta, and airport tenant employees and is the largest employment center in Georgia. With a payroll of $2.4 billion, the airport has a direct and indirect economic impact of $3.2 billion on the local and regional economy and an annual regional economic impact of more than $19.8 billion. Since the opening of ConcourseF in May 2012, the airport now has 192 gates which are the most at any airport.


text: In December 2015, the airport became the first airport in the world to serve 100 million passengers in a year.


text: Delta and Eastern dominated the airport during the 1970s. United, Southern, Piedmont, Northwest and TWA were also present. In 1978, after airline deregulation, United no longer served Atlanta, while Southern successor Republic was the airport's third-largest carrier.


text: Eastern was a larger airline than Delta until deregulation in 1978, but Delta was early to adopt the hub-and-spoke route system, with Atlanta as a hub between the Midwest and Florida, giving it an advantage in the Atlanta market. Eastern ceased operations in 1991 because of labor issues; American Airlines considered establishing an Atlanta hub around that time but decided Delta was too strong there and instead replaced Eastern's other hub in Miami. TWA created a small hub at Atlanta in 1992 but abandoned the concept in 1994 leaving Delta with a monopoly hub at Atlanta.


text: From the 1980s until Eastern's demise in 1991, Delta occupied ConcourseA and part of ConcourseB, Eastern occupied the remainder of ConcourseB and ConcourseC, other domestic airlines used ConcourseD, and ConcourseT was used by international flights. By the mid-1990s, Delta's hub grew to occupy all of ConcourseB and the southern half of ConcourseT, and international flights moved to the new ConcourseE.


text: ValuJet was established in 1993 as low-cost competition for Delta at ATL. However, its safety practices were questioned early, and the airline was grounded after the 1996 crash of ValuJet Flight 592. It resumed operations in 1997 as AirTran Airways and was the second-largest airline at ATL until it was acquired by Southwest in 2011 and absorbed into Southwest on December 28, 2014. Southwest is now the airport's second-largest carrier.


text: Hartsfield–Jackson Atlanta International Airport has two terminals and seven concourses with a total of 196 gates, the second largest number of gates for a single airport in the world, behind Chicago's O'Hare International Airport. The Domestic Terminal is located on the west side of the airport and the Maynard H. Jackson Jr. International Terminal is on the east side of the airport. The terminals and concourses are connected by the Transportation Mall, a pedestrian tunnel with a series of moving walkways and The Plane Train, an automated people mover. All international arrivals are processed in Concourses E and F; Concourse F is the only concourse in the airport that has a gate that can support an Airbus A380, the largest passenger aircraft in the world. All non-Delta international carriers operate their ATL flights from this terminal, including Delta’s Skyteam partners such as Aeromexico, Air France, KLM, Korean Air and Virgin Atlantic.


text: The domestic terminal can be accessed directly from Interstate 85 at exit 72. The international terminal is accessed directly from Interstate 75 at exit 239. These freeways in turn connect with the following additional freeways within 10 miles: Interstate 285, Interstate 675, Georgia State Route 166, Interstate 20.


text: Hartsfield–Jackson has its own train station on the city's rapid transit system, MARTA, served by the Red and Gold lines. The above-ground station is inside in the main building, between the north and south domestic terminals on the west end. The Airport station is currently the southernmost station in the MARTA system, though expansion via metro or commuter rail further south into Clayton County have been discussed.


text: The Hartsfield–Jackson Rental Car Center, which opened December 8, 2009, houses all ten airport rental agencies with capacity for additional companies. The complex features 9,900 parking spaces split between two four-story parking decks that together cover , a customer service center, and a maintenance center featuring 140 gas pumps and 30 wash bays equipped with a water recovery system. An automated people mover, the ATL SkyTrain, runs between the rental car center, the Domestic Terminal, and the Gateway Center of the Georgia International Convention Center, while a four-lane roadway that spans Interstate 85 connects the rental car center with the existing airport road network.


text: The 990 Toffie Terrace hangar, a part of Hartsfield–Jackson Airport and located within the City of College Park corporate limits, is owned by the City of Atlanta. The building now houses the Atlanta Police Department Helicopter Unit. It once served as the headquarters of the regional airline ExpressJet.


text: Before the merger, Atlantic Southeast Airlines was headquartered in the hangar, then named the A-Tech Center. In December 2007, the airline announced it was moving its headquarters into the facility, previously named the "North Hangar." The hangar includes of hangar bays for aircraft maintenance. It has of adjacent land and 1,400 parking spaces for employees. The airline planned to relocate 100 employees from Macon to the new headquarters. The Atlanta City Council and Mayor of Atlanta Shirley Franklin approved the new 25-year ASA lease, which also gave the airline new hangar space to work on 15 to 25 aircraft in overnight maintenance; previously, its aircraft were serviced at ConcourseC. The airport property division stated that the hangar was built in the 1960s and renovated in the 1970s. Eastern Airlines and Delta Air Lines had previously occupied the hangar. Delta's lease originally was scheduled to expire in 2010, but the airline returned the lease to the City of Atlanta in 2005 as part of its bankruptcy settlement. The city collected an insurance settlement of almost $900,000 due to the cancellation.


title: Dachau concentration camp

text: Dachau () was the first concentration camp built by Nazi Germany, opening on 22 March 1933. The camp was initially intended to intern Hitler's political opponents which consisted of: communists, social democrats, and other dissidents. It is located on the grounds of an abandoned munitions factory northeast of the medieval town of Dachau, about northwest of Munich in the state of Bavaria, in southern Germany. After its opening by Heinrich Himmler, its purpose was enlarged to include forced labor, and, eventually, the imprisonment of Jews, Romani, German and Austrian criminals, and, finally, foreign nationals from countries that Germany occupied or invaded. The Dachau camp system grew to include nearly 100 sub-camps, which were mostly work camps or , and were located throughout southern Germany and Austria. The main camp was liberated by U.S. forces on 29 April 1945.


title: Dachau concentration camp

text: Prisoners lived in constant fear of brutal treatment and terror detention including standing cells, floggings, the so-called tree or pole hanging, and standing at attention for extremely long periods. There were 32,000 documented deaths at the camp, and thousands that are undocumented. Approximately 10,000 of the 30,000 prisoners were sick at the time of liberation.


title: Dachau concentration camp

text: In the postwar years, the Dachau facility served to hold SS soldiers awaiting trial. After 1948, it held ethnic Germans who had been expelled from eastern Europe and were awaiting resettlement, and also was used for a time as a United States military base during the occupation. It was finally closed in 1960.


title: Dachau concentration camp

text: Dachau served as a prototype and model for the other German concentration camps that followed. Almost every community in Germany had members taken away to these camps. Newspapers continually reported "the removal of the enemies of the Reich to concentration camps." As early as 1935, a jingle went around: ""Lieber Herr Gott, mach mich stumm, Das ich nicht nach Dachau komm'"" ("Dear God, make me dumb [silent], That I may not to Dachau come").


title: Dachau concentration camp

text: The camp's layout and building plans were developed by Commandant Theodor Eicke and were applied to all later camps. He had a separate, secure camp near the command center, which consisted of living quarters, administration and army camps. Eicke became the chief inspector for all concentration camps, responsible for organizing others according to his model.


title: Dachau concentration camp

text: The Dachau complex included the prisoners' camp which occupied approximately 5 acres, and the much larger area of SS training school including barracks, factories plus other facilities of around 20 acres.


title: Dachau concentration camp

text: The entrance gate used by prisoners carries the phrase "Arbeit macht frei" (, or "Work makes [one] free"; contextual English translation: "Work shall set you free"). This phrase was also used in several other concentration camps such as Theresienstadt, near Prague, and Auschwitz I.


title: Dachau concentration camp

text: Dachau was the concentration camp that was in operation the longest, from March 1933 to April 1945, nearly all twelve years of the Nazi regime. Dachau's close proximity to Munich, where Hitler came to power and where the Nazi Party had its official headquarters, made Dachau a convenient location. From 1933 to 1938, the prisoners were mainly German nationals detained for political reasons. After the "Reichspogromnacht" or "Kristallnacht", 30,000 male Jewish citizens were deported to concentration camps. More than 10,000 of them were interned in Dachau alone. As the German military occupied other European states, citizens from across Europe were sent to concentration camps. Subsequently, the camp was used for prisoners of all sorts, from every nation occupied by the forces of the Third Reich.


title: Dachau concentration camp

text: In the postwar years, the camp continued in use. From 1945 through 1948, the camp was used by the Allies as a prison for SS officers awaiting trial. After 1948, when hundreds of thousands of ethnic Germans were expelled from eastern Europe, it held Germans from Czechoslovakia until they could be resettled. It also served as a military base for the United States, which maintained forces in the country. It was closed in 1960. At the insistence of survivors, various memorials have been constructed and installed here.


title: Dachau concentration camp

text: Demographic statistics vary but they are in the same general range. History will likely never know how many people were interned or murdered there, due to periods of disruption. One source gives a general estimate of over 200,000 prisoners from more than 30 countries during Nazi rule, of whom two-thirds were political prisoners, including many Catholic priests, and nearly one-third were Jews. 25,613 prisoners are believed to have been murdered in the camp and almost another 10,000 in its subcamps, primarily from disease, malnutrition and suicide. In late 1944, a typhus epidemic occurred in the camp caused by poor sanitation and overcrowding, which caused more than 15,000 deaths. It was followed by an evacuation, in which large numbers of the prisoners died. Toward the end of the war, death marches to and from the camp caused the deaths of numerous unrecorded prisoners. After liberation, prisoners weakened beyond recovery by the starvation conditions continued to die. Two thousand cases of "the dread black typhus" had already been identified by 3 May, and the U.S. Seventh Army was "working day and night to alleviate the appalling conditions at the camp". Prisoners with typhus, a louse-borne disease with an incubation period from 12 to 18 days, were treated by the 116th Evacuation Hospital, while the 127th would be the general hospital for the other illnesses. There were 227 documented deaths among the 2,252 patients cared for by the 127th.


title: Dachau concentration camp

text: Over the 12 years of use as a concentration camp, the Dachau administration recorded the intake of 206,206 prisoners and deaths of 31,951. Crematoria were constructed to dispose of the deceased. Visitors may now walk through the buildings and view the ovens used to cremate bodies, which hid the evidence of many deaths. It is claimed that in 1942, more than 3,166 prisoners in weakened condition were transported to Hartheim Castle near Linz, and were executed by poison gas because they were deemed unfit. Between January and April 1945 11,560 detainees died at KZ Dachau according to a U.S. Army report of 1945, though the Dachau administration registered 12,596 deaths from typhus at the camp over the same period.


title: Dachau concentration camp

text: After the takeover of Bavaria on 9 March 1933, Heinrich Himmler, then Chief of Police in Munich, began to speak with the administration of an unused gunpowder and munitions factory. He toured the site to see if it could be used for quartering protective-custody prisoners. The Concentration Camp at Dachau was opened 22 March 1933, with the arrival of about 200 prisoners from Stadelheim Prison in Munich and the Landsberg fortress (where Hitler had written "Mein Kampf" during his imprisonment). Himmler announced in the "Münchner Neuesten Nachrichten" newspaper that the camp could hold up to 5,000 people, and described it as "the first concentration camp for political prisoners" to be used to restore calm to Germany. It became the first regular concentration camp established by the coalition government of the National Socialist German Worker's Party (Nazi Party) and the German National People's Party (dissolved on 6 July 1933).


title: Dachau concentration camp

text: Jehovah's Witnesses, homosexuals and emigrants were sent to Dachau after the 1935 passage of the Nuremberg Laws which institutionalized racial discrimination. In early 1937, the SS, using prisoner labor, initiated construction of a large complex capable of holding 6,000 prisoners. The construction was officially completed in mid-August 1938. More political opponents, and over 11,000 German and Austrian Jews were sent to the camp after the annexation of Austria and the Sudetenland in 1938. Sinti and Roma in the hundreds were sent to the camp in 1939, and over 13,000 prisoners were sent to the camp from Poland in 1940. Representatives of the International Committee of the Red Cross inspected the camp in 1935 and 1938 and documented the harsh conditions.


title: Dachau concentration camp

text: Shortly after the SS was commissioned to supplement the Bavarian police overseeing the Dachau camp, the first reports of prisoner deaths at Dachau began to emerge. In April 1933, Josef Hartinger, an official from the Bavarian Justice Ministry and physician Moritz Flamm, part-time medical examiner, arrived at the camp to investigate the deaths in accordance with the Bavarian penal code. They noted many inconsistencies between the injuries on the corpses and the camp guards' accounts of the deaths. Over a number of months, Hartinger and Flamm uncovered clear evidence of murder and compiled a dossier of charges against Hilmar Wäckerle, the SS commandant of Dachau, Werner Nürnbergk the camp doctor and Josef Mutzbauer, the camp's chief administrator ("Kanzleiobersekretär").


title: Dachau concentration camp

text: In June 1933, Hartinger presented the case to his superior, Bavarian State Prosecutor, Karl Wintersberger. Initially supportive of the investigation, Wintersberger became reluctant to submit the resulting indictment to the Justice Ministry, increasingly under the influence of the SS. Hartinger reduced the scope of the dossier to the four clearest cases and Wintersberger signed it, after first notifying Himmler as a courtesy.


title: Dachau concentration camp

text: The killings at Dachau suddenly stopped (temporarily), Wäckerle was transferred to Stuttgart and replaced by Theodor Eicke. The indictment and related evidence reached the office of Hans Frank, the Bavarian Justice Minister, but was intercepted by Gauleiter Adolf Wagner and locked away in a desk only to be discovered by the US Army.


title: Dachau concentration camp

text: In 1934, both Hartinger and Wintersberger were transferred to provincial positions. Dr. Flamm was no longer employed as a medical examiner and was to survive two attempts on his life before his suspicious death in the same year. Flamm's thoroughly gathered and documented evidence within Hartiger's indictment ensured that it achieved convictions of senior Nazis at the Nuremberg trials in 1947. Wintersberger's complicit behaviour is documented in his own evidence to the Pohl Trial.


title: Dachau concentration camp

text: The prisoners of Dachau concentration camp originally were to serve as forced labor for a munition factory, and to expand the camp. It was used as a training center for the "SS-Totenkopfverbände" guards and was a model for other concentration camps. The camp was about in rectangular shape. The prisoners' entrance was secured by an iron gate with the motto "Arbeit macht frei" ("Work will make you free"). This reflected Nazi propaganda, which had concentration camps as labor and re-education camps. This was their original purpose, but the focus was soon shifted to using forced labor as a method of torture and murder. The original slogan was left on the gates.


title: Dachau concentration camp

text: As of 1938, the procedure for new arrivals occurred at the "Schubraum", where prisoners were to hand over their clothing and possessions. One former Luxembourgian prisoner, Albert Theis, reflected about the room, "There we were stripped of all our clothes. Everything had to be handed over: money, rings, watches. One was now stark naked".


title: Dachau concentration camp

text: The camp included an administration building that contained offices for the Gestapo trial commissioner, SS authorities, the camp leader and his deputies. These administration offices consisted of large storage rooms for the personal belongings of prisoners, the bunker, roll-call square where guards would also inflict punishment on prisoners (especially those who tried to escape), the canteen where prisoners served SS men with cigarettes and food, the museum containing plaster images of prisoners who suffered from bodily defects, the camp office, the library, the barracks, and the infirmary, which was staffed by prisoners who had previously held occupations such as physicians or army surgeons.


title: Dachau concentration camp

text: Over 4,000 Soviet prisoners of war were murdered by the Dachau commandant's guard at the SS shooting range located at Hebertshausen, two kilometers from the main camp, in the years 1941/1943. These murders were a clear violation of the provisions laid down in the Geneva Convention for prisoners of war. The SS used the cynical term "Sonderbehandlung" ("special treatment") for these criminal executions. The first executions of the Soviet prisoners of war at the Hebertshausen shooting range took place on 25 November 1941.


title: Dachau concentration camp

text: After 1942, the number of prisoners being held at the camp continued to exceed 12,000. Dachau originally held communists, leading socialists and other "enemies of the state" in 1933 but, over time, the Nazis began to send German Jews to the camp. In the early years of imprisonment, Jews were offered permission to emigrate overseas if they "voluntarily" gave their property to enhance Hitler's public treasury. Once Austria was annexed and Czechoslovakia was dissolved, the citizens of both countries became the next prisoners at Dachau. In 1940, Dachau became filled with Polish prisoners, who continued to be the majority of the prisoner population until Dachau was officially liberated.


title: Dachau concentration camp

text: The prisoner enclosure at the camp was heavily guarded to ensure that no prisoners escaped. A 3-metre-wide (10 ft) no-man's land was the first marker of confinement for prisoners; an area which, upon entry, would elicit lethal gunfire from guard towers. Guards are known to have tossed inmates' caps into this area, resulting in the death of the prisoners when they attempted to retrieve the caps. Despondent prisoners committed suicide by entering the zone. A four-foot-deep and eight-foot-broad (1.2 × 2.4 m) creek, connected with the river Amper, lay on the west side between the "neutral-zone" and the electrically charged, and barbed wire fence which surrounded the entire prisoner enclosure.


title: Dachau concentration camp

text: In August 1944 a women's camp opened inside Dachau. In the last months of the war, the conditions at Dachau deteriorated. As Allied forces advanced toward Germany, the Germans began to move prisoners from concentration camps near the front to more centrally located camps. They hoped to prevent the liberation of large numbers of prisoners. Transports from the evacuated camps arrived continuously at Dachau. After days of travel with little or no food or water, the prisoners arrived weak and exhausted, often near death. Typhus epidemics became a serious problem as a result of overcrowding, poor sanitary conditions, insufficient provisions, and the weakened state of the prisoners.


title: Dachau concentration camp

text: Owing to repeated transports from the front, the camp was constantly overcrowded and the hygiene conditions were beneath human dignity. Starting from the end of 1944 up to the day of liberation, 15,000 people died, about half of all the prisoners held at KZ Dachau. Five hundred Soviet POWs were executed by firing squad. The first shipment of women came from Auschwitz-Birkenau.


title: Dachau concentration camp

text: As late as 19 April 1945, prisoners were sent to KZ Dachau; on that date a freight train from Buchenwald with nearly 4,500 was diverted to Nammering. SS troops and police confiscated food and water that local townspeople tried to give to the prisoners. Nearly three hundred dead bodies were ordered removed from the train and carried to a ravine over away. The 524 prisoners who had been forced to carry the dead to this site were then shot by the guards, and buried along with those who had died on the train. Nearly 800 bodies went into this mass grave. The train continued on to KZ Dachau.


title: Dachau concentration camp

text: During April 1945 as U.S. troops drove deeper into Bavaria, the commander of KZ Dachau suggested to Himmler that the camp be turned over to the Allies. Himmler, in signed correspondence, prohibited such a move, adding that "No prisoners shall be allowed to fall into the hands of the enemy alive."


title: Dachau concentration camp

text: On 24 April 1945, just days before the U.S. troops arrived at the camp, the commandant and a strong guard forced between 6,000 and 7,000 surviving inmates on a death march from Dachau south to Eurasburg, then eastwards towards the Tegernsee; liberated two days after Hitler's death by a "Nisei"-ethnicity U.S. Army artillery battalion. Any prisoners who could not keep up on the six-day march were shot. Many others died of exhaustion, hunger and exposure. Months later a mass grave containing 1,071 prisoners was found along the route.


title: Dachau concentration camp

text: Though at the time of liberation the death rate had peaked at 200 per day, after the liberation by U.S. forces the rate eventually fell to between 50 and 80 deaths per day. In addition to the direct abuse of the SS and the harsh conditions, people died from typhus epidemics and starvation. The number of inmates had peaked in 1944 with transports from evacuated camps in the east (such as Auschwitz), and the resulting overcrowding led to an increase in the death rate.


title: Dachau concentration camp

text: On Wednesday the first concentration camp is to be opened in Dachau with an accommodation for 5000 people. 'All Communists and—where necessary—Reichsbanner and Social Democratic functionaries who endanger state security are to be concentrated here, as in the long run it is not possible to keep individual functionaries in the state prisons without overburdening these prisons, and on the other hand these people cannot be released because attempts have shown that they persist in their efforts to agitate and organize as soon as they are released.


title: Dachau concentration camp

text: Whatever the publicly stated purpose of the camp, the SS men who arrived there on 11 May 1933 were left in no illusion as to its real purpose by the speech given on that day by Johann-Erasmus Freiherr von Malsen-Ponickau


title: Dachau concentration camp

text: Comrades of the SS! You all know what the Fuehrer has called us to do. We have not come here for human encounters with those pigs in there. We do not consider them human beings, as we are, but as second-class people. For years they have been able to continue their criminal existence. But now we are in power. If those pigs had come to power, they would have cut off all our heads. Therefore we have no room for sentimentalism. If anyone here cannot bear to see the blood of comrades, he does not belong and had better leave. The more of these pig dogs we strike down, the fewer we need to feed.


title: Dachau concentration camp

text: Between the years 1933 and 1945, more than 3.5 million Germans were imprisoned in such concentration camps or prison for political reasons. Approximately 77,000 Germans were killed for one or another form of resistance by Special Courts, courts-martial, and the civil justice system. Many of these Germans had served in government, the military, or in civil positions, which were considered to enable them to engage in subversion and conspiracy against the Nazis.


title: Dachau concentration camp

text: The camp was divided into two sections: the camp area and the crematorium. The camp area consisted of 32 barracks, including one for clergy imprisoned for opposing the Nazi regime and one reserved for medical experiments. The courtyard between the prison and the central kitchen was used for the summary execution of prisoners. The camp was surrounded by an electrified barbed-wire fence, a ditch, and a wall with seven guard towers.


title: Dachau concentration camp

text: In early 1937, the SS, using prisoner labor, initiated construction of a large complex of buildings on the grounds of the original camp. The construction was officially completed in mid-August 1938 and the camp remained essentially unchanged and in operation until 1945. A crematorium that was next to, but not directly accessible from within the camp, was erected in 1942. KZ Dachau was therefore the longest running concentration camp of the Third Reich. The Dachau complex included other SS facilities beside the concentration camp—a leader school of the economic and civil service, the medical school of the SS, etc. The camp at that time was called a "protective custody camp," and occupied less than half of the area of the entire complex.


title: Dachau concentration camp

text: Hundreds of prisoners suffered and died, or were executed in medical experiments conducted at KZ Dachau, of which Sigmund Rascher was in charge. Hypothermia experiments involved exposure to vats of icy water or being strapped down naked outdoors in freezing temperatures. Attempts at reviving the subjects included scalding baths, and forcing naked women to have sex with the unconscious victim. Nearly 100 prisoners died during these experiments. The original records of the experiments were destroyed "in an attempt to conceal the atrocities".


title: Dachau concentration camp

text: Extensive communication between the investigators and Heinrich Himmler, head of the SS, documents the experiments.


title: Dachau concentration camp

text: During 1942, "high altitude" experiments were conducted. Victims were subjected to rapid decompression to pressures found at , and experienced spasmodic convulsions, agonal breathing, and eventual death.


title: Dachau concentration camp

text: The camp was originally designed for holding German and Austrian political prisoners and Jews, but in 1935 it began to be used also for ordinary criminals. Inside the camp there was a sharp division between the two groups of prisoners; those who were there for political reasons and therefore wore a red tag, and the criminals, who wore a green tag. The political prisoners who were there because they disagreed with Nazi Party policies, or with Hitler, naturally did not consider themselves criminals. Dachau was used as the chief camp for Christian (mainly Catholic) clergy who were imprisoned for not conforming with the Nazi Party line.


title: Dachau concentration camp

text: During the war, other nationals were transferred to it, including French; in 1940 Poles; in 1941 people from the Balkans, Czechs, Yugoslavs; and in 1942, Russians.


title: Dachau concentration camp

text: Prisoners were divided into categories. At first, they were classified by the nature of the crime for which they were accused, but eventually were classified by the specific authority-type under whose command a person was sent to camp. Political prisoners who had been arrested by the Gestapo wore a red badge, "professional" criminals sent by the Criminal Courts wore a green badge, Cri-Po prisoners arrested by the criminal police wore a brown badge, "work-shy and asocial" people sent by the welfare authorities or the Gestapo wore a black badge, Jehovah's Witnesses arrested by the Gestapo wore a violet badge, homosexuals sent by the criminal courts wore a pink badge, emigrants arrested by the Gestapo wore a blue badge, "race polluters" arrested by the criminal court or Gestapo wore badges with a black outline, second-termers arrested by the Gestapo wore a bar matching the color of their badge, "idiots" wore a white armband with the label "Blöd" (Stupid), Romani wore a black triangle, and Jews, whose incarceration in the Dachau concentration camp dramatically increased after Kristallnacht, wore a yellow badge, combined with another color.


title: Dachau concentration camp

text: The average number of Germans in the camp during the war was . Just before the liberation many German prisoners were evacuated, but of these Germans died during the evacuation transport. Evacuated prisoners included such prominent political and religious figures as Martin Niemöller, Kurt von Schuschnigg, Édouard Daladier, Léon Blum, Franz Halder, and Hjalmar Schacht.


title: Dachau concentration camp

text: In an effort to counter the strength and influence of spiritual resistance, Nazi security services monitored clergy very closely. Priests were frequently denounced, arrested and sent to concentration camps, often simply on the basis of being "suspected of activities hostile to the State" or that there was reason to "suppose that his dealings might harm society". Despite SS hostility to religious observance, the Vatican and German bishops successfully lobbied the regime to concentrate clergy at one camp and obtained permission to build a chapel, for the priests to live communally and for time to be allotted to them for their religious and intellectual activity. Priests Barracks at Dachau were established in Blocks 26, 28 and 30, though only temporarily. 26 became the international block and 28 was reserved for Poles – the most numerous group.


title: Dachau concentration camp

text: Of a total of 2,720 clergy recorded as imprisoned at Dachau, the overwhelming majority, some 2,579 (or 94.88%) were Catholic. Among the other denominations, there were 109 Protestants, 22 Greek Orthodox, 8 Old Catholics and Mariavites and 2 Muslims. In his "Dachau: The Official History 1933–1945", Paul Berben noted that R. Schnabel's 1966 investigation, "Die Frommen in der Hölle" ("The Pious Ones in Hell") found an alternative total of 2,771 and included the fate all the clergy listed, with 692 noted as deceased and 336 sent out on "invalid trainloads" and therefore presumed dead. Over 400 German priests were sent to Dachau. Total numbers incarcerated are nonetheless difficult to assert, for some clergy were not recognised as such by the camp authorities, and some—particularly Poles—did not wish to be identified as such, fearing they would be mistreated.


title: Dachau concentration camp

text: The Nazis introduced a racial hierarchy—keeping Poles in harsh conditions, while favoring German priests. 697 Poles arrived in December 1941, and a further 500 of mainly elderly clergy arrived in October the following year. Inadequately clothed for the bitter cold, of this group, only 82 survived. A large number of Polish priests were chosen for Nazi medical experiments. In November 1942, 20 were given phlegmons. 120 were used by Dr Schilling for malaria experiments between July 1942 and May 1944. Several Poles met their deaths with the "invalid trains" sent out from the camp, others were liquidated in the camp and given bogus death certificates. Some died of cruel punishment for misdemeanors—beaten to death or run to exhaustion.


title: Dachau concentration camp

text: The camp staff consisted mostly of male SS, although 19 female guards served at Dachau as well, most of them until liberation. Sixteen have been identified including Fanny Baur, Leopoldine Bittermann, Ernestine Brenner, Anna Buck, Rosa Dolaschko, Maria Eder, Rosa Grassmann, Betty Hanneschaleger, Ruth Elfriede Hildner, Josefa Keller, Berta Kimplinger, Lieselotte Klaudat, Theresia Kopp, Rosalie Leimboeck, and Thea Miesl. Female guards were also assigned to the Augsburg Michelwerke, Burgau, Kaufering, Mühldorf, and Munich Agfa Camera Werke subcamps. In mid-April 1945, female subcamps at Kaufering, Augsburg, and Munich were closed, and the SS stationed the women at Dachau. Several Norwegians worked as guards at the Dachau camp.


title: Dachau concentration camp

text: In the major Dachau war crimes case ("United States of America v. Martin Gottfried Weiss et.al."), forty-two officials of Dachau were tried from November to December 1945. All were found guilty – thirty-six of the defendants were sentenced to death on 13 December 1945, of whom 23 were hanged on 28–29 May 1946, including the commandant, SS-"Obersturmbannführer" Martin Gottfried Weiss, SS-"Obersturmführer" Freidrich Wilhelm Ruppert and camp doctors Karl Schilling and Fritz Hintermeyer. Camp commandant Weiss admitted in affidavit testimony that most of the deaths at Dachau during his administration were due to "typhus, TB, dysentery, pneumonia, pleurisy, and body weakness brought about by lack of food." His testimony also admitted to deaths by shootings, hangings and medical experiments. Ruppert ordered and supervised the deaths of innumerable prisoners at Dachau main and subcamps, according to the War Crimes Commission official trial transcript. He testified about hangings, shootings and lethal injections, but did not admit to direct responsibility for any individual deaths. An anonymous Dutch prisoner contended that British Special Operations Executive (SOE) agent Noor Inayat Khan was cruelly beaten by SS officer Wilhelm Ruppert before being shot from behind; the beating may have been the actual cause of her death.


title: Dachau concentration camp

text: Satellite camps under the authority of Dachau were established in the summer and autumn of 1944 near armaments factories throughout southern Germany to increase war production. Dachau alone had more than 30 large subcamps, and hundreds of smaller ones, in which over 30,000 prisoners worked almost exclusively on armaments.


title: Dachau concentration camp

text: Overall, the Dachau concentration camp system included 123 sub-camps and Kommandos which were set up in 1943 when factories were built near the main camp to make use of forced labor of the Dachau prisoners. Out of the 123 sub-camps, eleven of them were called Kaufering, distinguished by a number at the end of each. All Kaufering sub-camps were set up to specifically build three underground factories (Allied bombing raids made it necessary for them to be underground) for a project called "Ringeltaube" (wood pigeon), which planned to be the location in which the German jet fighter plane, Messerschmitt Me 262, was to be built. In the last days of war, in April 1945, the Kaufering camps were evacuated and around 15,000 prisoners were sent up to the main Dachau camp. Typhus alone was estimated to have caused 15,000 deaths between December 1944 and April 1945. "Within the first month after the arrival of the American troops, 10,000 prisoners were treated for malnutrition and kindred diseases. In spite of this one hundred prisoners died each day during the first month from typhus, dysentery or general weakness".


title: Dachau concentration camp

text: As U.S. Army troops neared the Dachau sub-camp at Landsberg on 27 April 1945, the SS officer in charge ordered that 4,000 prisoners be murdered. Windows and doors of their huts were nailed shut. The buildings were then doused with gasoline and set afire. Prisoners who were naked or nearly so were burned to death, while some managed to crawl out of the buildings before dying. Earlier that day, as Wehrmacht troops withdrew from Landsberg am Lech, towns people hung white sheets from their windows. Infuriated SS troops dragged German civilians from their homes and hanged them from trees.


title: Dachau concentration camp

text: As the Allies began to advance on Nazi Germany, the SS began to evacuate the first concentration camps in summer 1944. Thousands of prisoners were killed before the evacuation due to being ill or unable to walk. At the end of 1944, the overcrowding of camps began to take its toll on the prisoners. The unhygienic conditions and the supplies of food rations became disastrous. In November a typhus fever epidemic broke out that took thousands of lives.


title: Dachau concentration camp

text: In the second phase of the evacuation, in April 1945, Himmler gave direct evacuation routes for remaining camps. Prisoners who were from the northern part of Germany were to be directed to the Baltic and North Sea coasts to be drowned. The prisoners from the southern part were to be gathered in the Alps, which was the location in which the SS wanted to resist the Allies. On 28 April 1945, an armed revolt took place in the town of Dachau. Both former and escaped concentration camp prisoners, and a renegade Volkssturm (civilian militia) company took part. At about 8:30 am the rebels occupied the Town Hall. The SS gruesomely suppressed the revolt within a few hours.


title: Dachau concentration camp

text: Being fully aware that Germany was about to be defeated in World War II, the SS invested its time in removing evidence of the crimes it committed in the concentration camps. They began destroying incriminating evidence in April 1945 and planned on murdering the prisoners using codenames "Wolke A-I" (Cloud A-1) and "Wolkenbrand" (Cloud fire). However, these plans were not carried out. In mid-April, plans to evacuate the camp started by sending prisoners toward Tyrol. On 26 April, over 10,000 prisoners were forced to leave the Dachau concentration camp on foot, in trains, or in trucks. The largest group of some 7,000 prisoners was driven southward on a foot-march lasting several days. More than 1,000 prisoners did not survive this march. The evacuation transports cost many thousands of prisoners their lives.


title: Dachau concentration camp

text: On 26 April 1945 prisoner Karl Riemer fled the Dachau concentration camp to get help from American troops and on 28 April Victor Maurer, a representative of the International Red Cross, negotiated an agreement to surrender the camp to U.S. troops. That night a secretly formed International Prisoners Committee took over the control of the camp. Units of 3rd Battalion, 157th Infantry Regiment, 45th Infantry Division, commanded by Lieutenant Colonel Felix L. Sparks, were ordered to secure the camp. On 29 April Sparks led part of his battalion as they entered the camp over a side wall. At about the same time, Brigadier General Henning Linden led the 222nd Infantry Regiment of the 42nd (Rainbow) Infantry Division soldiers including his aide, Lieutenant William Cowling, to accept the formal surrender of the camp from German Lieutenant Heinrich Wicker at an entrance between the camp and the compound for the SS garrison. Linden was traveling with Marguerite Higgins and other reporters; as a result, Linden's detachment generated international headlines by accepting the surrender of the camp. More than 30,000 Jews and political prisoners were freed, and since 1945 adherents of the 42nd and 45th Division versions of events have argued over which unit was the first to liberate Dachau.


title: Dachau concentration camp

text: The first Dachau subcamp discovered by advancing Allied forces was Kaufering IV by the 12th Armored Division on 27 April 1945. Subcamps liberated by the 12th Armored Division included: Erpting, Schrobenhausen, Schwabing, Langerringen, Türkheim, Lauingen, Schwabach, Germering.


title: Dachau concentration camp

text: During the liberation of the sub-camps surrounding Dachau, advance scouts of the U.S. Army's 522nd Field Artillery Battalion, a segregated battalion consisting of Nisei, 2nd generation Japanese-Americans, liberated the 3,000 prisoners of the "Kaufering IV Hurlach" slave labor camp. Perisco describes an Office of Strategic Services (OSS) team (code name LUXE) leading Army Intelligence to a "Camp IV" on 29 April. "They found the camp afire and a stack of some four hundred bodies burning ... American soldiers then went into Landsberg and rounded up all the male civilians they could find and marched them out to the camp. The former commandant was forced to lie amidst a pile of corpses. The male population of Landsberg was then ordered to walk by, and ordered to spit on the commandant as they passed. The commandant was then turned over to a group of liberated camp survivors". The 522nd's personnel later discovered the survivors of a death march headed generally southwards from the Dachau main camp to Eurasburg, then eastwards towards the Austrian border on 2 May, just west of the town of Waakirchen.


title: Dachau concentration camp

text: Weather at the time of liberation was unseasonably cool and temperatures trended down through the first two days of May; on 2 May, the area received a snowstorm with of snow at nearby Munich. Proper clothing was still scarce and film footage from the time (as seen in The World at War) shows naked, gaunt people either wandering on snow or dead under it.


title: Dachau concentration camp

text: Due to the number of sub-camps over a large area that comprised the Dachau concentration camp complex, many Allied units have been officially recognized by the United States Army Center of Military History and the United States Holocaust Memorial Museum as liberating units of Dachau, including:


title: Dachau concentration camp

text: the 4th Infantry Division, 36th Infantry Division, 42nd Infantry Division, 45th Infantry Division, 63rd Infantry Division, 99th Infantry Division, 103rd Infantry Division, 10th Armored Division, 12th Armored Division, 14th Armored Division, 20th Armored Division, and the 101st Airborne Division.


title: Dachau concentration camp

text: American troops killed some of the camp guards after they had surrendered. The number is disputed, as some were killed in combat, some while attempting to surrender, and others after their surrender was accepted. In 1989, Brigadier General Felix L. Sparks, the Colonel in command of a battalion that was present, stated:


title: Dachau concentration camp

text: An Inspector General report resulting from a US Army investigation conducted between 3 and 8 May 1945—titled "American Army Investigation of Alleged Mistreatment of German Guards at Dachau"—found that 21 plus "a number" of presumed SS men were killed, with others being wounded after their surrender had been accepted. In addition, 25 to 50 SS guards were estimated to have been killed by the liberated prisoners. Lee Miller visited the camp just after liberation, and photographed several guards who were killed by soldiers or prisoners.


title: Dachau concentration camp

text: According to Sparks, court-martial charges were drawn up against him and several other men under his command, but General George S. Patton, who had recently been appointed military governor of Bavaria, chose to dismiss the charges.


title: Dachau concentration camp

text: Colonel Charles L. Decker, an acting deputy judge advocate, concluded in late 1945 that, while war crimes had been committed at Dachau by Germany, "Certainly, there was no such systematic criminality among United States forces as pervaded the Nazi groups in Germany."


title: Dachau concentration camp

text: American troops also forced local citizens to the camp to see for themselves the conditions there and to help bury the dead. Many local residents were shocked about the experience and claimed no knowledge of the activities at the camp.


title: Dachau concentration camp

text: 6 May 1945 (23 April on the Orthodox calendar) was the day of Pascha, Orthodox Easter. In a cell block used by Catholic priests to say daily Mass, several Greek, Serbian and Russian priests and one Serbian deacon, wearing makeshift vestments made from towels of the SS guard, gathered with several hundred Greek, Serbian and Russian prisoners to celebrate the Paschal Vigil. A prisoner named Rahr described the scene:


title: Dachau concentration camp

text: There is a Russian Orthodox chapel at the camp today, and it is well known for its icon of Christ leading the prisoners out of the camp gates.


title: Dachau concentration camp

text: Authorities worked night and day to alleviate conditions at the camp immediately following the liberation as an epidemic of black typhus swept through the prisoner population. Two thousand cases had already been reported by 3 May.


title: Dachau concentration camp

text: By October 1945, the former camp was being used by the U.S. Army as a place of confinement for war criminals, the SS and important witnesses. It was also the site of the Dachau Trials for German war criminals, a site chosen for its symbolism. In 1948, the Bavarian government established housing for refugees on the site, and this remained for many years. Among those held in the Dachau internment camp set up under the U.S. Army were Elsa Ehrich, Maria Mandl, and Elisabeth Ruppert.


title: Dachau concentration camp

text: The Kaserne quarters and other buildings used by the guards and trainee guards were converted and served as the Eastman Barracks, an American military post. After the closure of the Eastman Barracks in 1974, these areas are now occupied by the Bavarian Bereitschaftspolizei (rapid response police unit).


title: Dachau concentration camp

text: By January 1946, 18,000 members of the SS were being confined at the camp along with an additional 12,000 persons, including deserters from the Russian army and had number who had been captured in German Army uniform. The occupants of two barracks rioted as 271 of the Russian deserters were to be loaded onto trains that would return them to Russian-controlled lands, as agreed at the Yalta Conference. Inmates barricaded themselves inside two barracks. While the first was able to be cleared without too much trouble those in the second building, set fire to it, tore off their clothing in an effort to frustrate the guards, and linked arms to resist being removed from the building. Tear gas was used by the American soldiers before rushing the barrack, only for them to find that many had committed suicide.


title: Dachau concentration camp

text: “The GIs quickly cut down most of those who had hanged themselves from the rafters. Those still conscious were screaming in Russian, pointing first at the guns of the guards, then at themselves, begging to us to shoot.”


title: Dachau concentration camp

text: Ten of the soldiers were successful in their bid to commit suicide during the riot while another 21 attempted suicide, apparently with razor blades. Many had "cracked heads" inflicted by 500 American guards, in the attempt to bring the situation under control.


title: Dachau concentration camp

text: Between 1945 and 1948 when the camp was handed over to the Bavarian authorities, many accused war criminals and members of the SS were imprisoned at the camp. Owing to the severe refugee crisis mainly caused by the expulsions of ethnic Germans, the camp was used from late 1948 to house 2000 Germans from Czechoslovakia (mainly from the Sudetenland). This settlement was called Dachau-East and remained until the mid-1960s. During this time, former prisoners banded together to erect a memorial on the site of the camp. The display, which was reworked in 2003, follows the path of new arrivals to the camp. Two of the barracks have been rebuilt and one shows a cross-section of the entire history of the camp since the original barracks had to be torn down due to their poor condition when the memorial was built. The other 30 barracks are indicated by low cement curbs filled with pebbles.


title: Wii U

text: The Wii U ( ) is a home video game console developed by Nintendo as the successor to the Wii. Released in late 2012, it is the first eighth-generation video game console and competed with Microsoft's Xbox One and Sony's PlayStation 4.