interest and dividends), from 1923; Oregon, individual and corporate, 1923 (repealed 1924); Tennessee, corporate, from 1923; Mississippi, modernisation of existing corporate and individual taxes, from 1924; Virginia, modernisation of existing corporate and individual taxes, from 1926. 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.) The Philippines and Puerto Rico, from 1913, by the same law that instituted the federal income tax; this law is ancestral to the modern independent Philippines' income tax as well; and The U.S. Virgin Islands, from 1922. 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: Arkansas, individual and corporate, from 1929; California, franchise, from 1929; Georgia, individual and corporate, from 1929; Oregon, individual, franchise, and intangibles, from 1929, but the individual tax didn't take effect until 1930 and was restricted to use for property tax relief, and the intangibles tax was held unconstitutional in 1930; Tennessee, intangibles, from 1929; Idaho, individual and corporate, from 1931; Ohio, intangibles, from 1931, apparently abolished soon thereafter; Oklahoma, corporate, from 1931; Oregon, intangibles, 1931 to 1939; Utah, individual and franchise, from 1931; Vermont, individual and corporate, from 1931; Illinois, individual and corporate, 1932, soon declared unconstitutional; Washington, individual and corporate, 1932, declared unconstitutional 1933; Alabama, individual and corporate, from 1933; Arizona, individual and corporate, from 1933; Kansas, individual and corporate, from 1933; Minnesota, individual, corporate, and franchise, from 1933; Montana, individual and corporate, from 1933; New Mexico, individual and corporate, from 1933; Iowa, individual and franchise, from 1934; Louisiana, individual and corporate, from 1934; California, individual and corporate, from 1935; Pennsylvania, franchise, from 1935; South Dakota, individual and corporate, 1935 to 1943;