The Fair Trade Act, or resale price maintenance, movement began in 1913. The movement to limit federal income, gift, and estate tax rates to twenty-five per cent in peacetime commenced in 1939. The fair trade act movement was spearheaded by the American Fair Trade League. The federal income, gift, and estate tax rate limitation movement is spearheaded by the Western Tax Council.
Note, The Analogous Development of the Fair Trade and Tax Limitation Movements, 4 Clev.-Marshall L. Rev. 144 (1955)