The U.S. Virgin Islands income tax in 1935 became the first "mirror" tax, for which see below; Washington, individual and corporate, 1935, held unconstitutional in separate decisions the same year; West Virginia, individual, 1935 to 1942; Kentucky, individual and corporate, from 1936; Colorado, individual and corporate, from 1937; Maryland, individual and corporate, from 1937; District of Columbia, individual and either corporate or franchise, from 1939. 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. The U.S. acquired one more dependency from Japan in World War II: the Trust Territory of the Pacific Islands. 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: Rhode Island, corporate, from 1947; The Territory of Alaska, then Alaska as a state, individual and corporate, from 1949; Guam, mirror, from 1950; Pennsylvania, corporate, from 1951; Oregon removed the restriction of individual income tax funds to property tax relief in 1953; Delaware, corporate, from 1958; New Jersey, corporate, from 1958; Idaho, franchise, from 1959; Utah, corporate, from 1959; West Virginia, individual, from 1961; American Samoa, mirror, from 1963; Indiana, individual and corporate, from 1963; Wisconsin, franchise, from 1965. 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: Michigan, individual and corporate (this replacing a value-added tax), from 1967; Nebraska, individual and corporate, from 1967; Maryland, individual (added county withholding tax and non resident tax.