Tax Haven, USA: Mapping the tiny tax shelters scattered across America

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Toward the end of a long session at the high-ceilinged New Jersey Assembly Building in early May 1967, Assemblyman Vito Albanese rose to his feet and announced that someone had tried to bribe him to kill a bill.

The assembly floor exploded in response, with members shouting and leaping to their feet, as the speaker banged his gavel to quiet the crowd. "There's no question," Albanese, a stout, white-haired Democrat, shouted over the noise. "Yes, I tell you, I was approached!"

The...