Act of 1924. division, respectively. A vacancy in the Board or in any division thereof shall not impair the powers nor affect the duties of the Board or division, nor of the remaining members of the Board or division, respectively. (f) The chairman may from time to time divide the Board into divisions and assign the members thereto, and designate a chief thereof. If a division, as a result of a vacancy or the absence or inability of a member assigned thereto to serve thereon, is composed of less than three members, the chairman may assign other members thereto, or he may direct the division to proceed with the transaction of business. division shall hear and determine appeals filed with the Board and assigned to such division by the chairman. Upon the expiration of thirty days after a decision by a division, such decision, and the findings of fact made in connection therewith, shall become the final decision and findings of the Board, unless within such period the chairman has directed that such decision shall be reviewed by the Board. (g) In any proceeding in court under sections 274,466 279,467 308,* 468 or 312,469 and in any suit or proceeding by a taxpayer to recover any amounts paid in pursuance of a decision of the Board, the findings of the Board shall be prima facie evidence of the facts therein stated. (h) Notice and an opportunity to be heard shall be given to the taxpayer and the Commissioner and a decision shall be made as quickly as practicable. Hearings before the Board and its divisions shall be open to the public. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of evidence and procedure as the Board may prescribe. It shall be the duty of the Board and of each division to make a report in writing of its findings of fact and decision in each case, and a copy of its report shall be entered of record and a copy furnished the taxpayer. If If the amount of tax in controversy is more than $10,000 the oral testimony taken at the hearing shall be reduced to writing and the report shall contain an opinion in writing in addition to the findings of fact and decision. All reports of the Board and its divisions and all evidence received by the Board and its divisions (including, in cases where the oral testimony is reduced to writing, the transcript thereof) shall be public records open to the inspection of the public. The Board shall provide for the publication of its reports at the Government Printing Office in such form and manner as may be best adapted for public information and use, and such au 468 Sec. 308, p. 366. Act of 1924. thorized publication shall be competent evidence of the reports of the Board therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents. The principal office of the Board shall be in the District of Columbia, but the Board or any of its divisions may sit at any place within the United States. The times and places of the meetings of the Board, and of its divisions, shall be prescribed by the chairman with a view to securing reasonable opportunity to taxpayers to appear before the Board or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable. (i) For the efficient administration of the functions vested in the Board or any division thereof, any member of the Board may administer oaths, examine witnesses, and require, by subpoena ordered by the Board or any division thereof and signed by the member, (1) the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, (2) the taking of a deposition before any designated individual competent to administer oaths under this Act, and (3) the answer in writing under oath to any question of fact submitted. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent. Any witnesses summoned or whose deposition is taken under this subdivision shall be paid the same fees and mileage as are paid witnesses in the courts of the United States. (j) The Secretary shall furnish the Board with such clerical assistance, quarters, stationery, furniture, office equipment, and other supplies as may be necessary for the efficient execution of the functions vested in it by this section. (k) The members and employees of the Board and employees assigned thereto shall receive their necessary traveling expenses, and their actual expenses incurred for subsistence while traveling on duty and away from their designated stations in an amount not to exceed $7 per day in the case of members, and $4 per day in the case of employees. The Board is authorized in accordance with the civil service laws to appoint, and in accordance with the Clas 469 Sec. 312, p. 372. Act of 1924. sification Act of 1923 to fix the compensation of such employees, and to make such expenditures, including expenditures for personal services and rent at the seat of the government and elsewhere, and for law books, books of reference, and periodicals, as may be necessary efficiently to execute the functions vested in the Board, in case such assistants and such expenditures are not suitably provided for by the Secretary under subdivision (j). All expenditures of the Board shall be allowed and paid upon the presentation of itemized vouchers therefor, signed by the chairman, out of any moneys appropriated for the collection of internal-revenue taxes and allotted to the Board, or out of any moneys specifically appropriated for the purposes of the Board. The Board shall be an independent agency in the executive branch of the Government. Act of 1924. Aot of 1924. Act of 1921. Act of 1918. TITLE X.-GENERAL AD- LAWS MADE APPLICABLE. this Act. TITLE XIII. GENERAL AD- TITLE XIII.-GENERAL AD MINISTRATIVE PRO- LAWS MADE APPLICABLE. SEC. 1300. That all administra MINISTRATIVE PRO- SEC. 1305. [1] That all administrative, special, or stamp provisions of law, including the law SEC. 1000. All administrative, special, or stamp provisions of tive, special, or stamp provi- relating to the assessment of law, including the law relating sions of law, including the law taxes, so far as applicable, are to the assessment of taxes, so far relating to the assessment of as applicable, are hereby ex- taxes, so far as applicable, are part of this Act, and every perhereby extended to and made a tended to and made a part of hereby extended to and made a son liable to any tax imposed by part of this Act, and every per- this Act, or for the collection son liable to any tax imposed by thereof, shall keep such records this Act, or for the collection and render, under oath, such thereof, shall keep such records statements and returns, and shall and render, under oath, such statements and returns, and comply with such regulations as the Commissioner, with the apshall comply with such regulations as the Commissioner, with proval of the Secretary, may from time to time prescribe. the approval of the Secretary, may from time to time prescribe. RULES AND REGULATIONS. SEC. 1001. The Commissioner, with the approval of the Secretary, is authorized to prescribe all needful rules and regulations for the enforcement of this Act. RECORDS, STATEMENTS, AND SPECIAL RETURNS. SEC. 1002. (a) Every person liable to any tax imposed by this RULES AND REGULATIONS. SEC. 1303. [1] That the Com- SEC. 1309. That the Commismissioner, with the approval of sioner, with the approval of the the Secretary, is hereby author- Secretary, is hereby authorized ized to make all needful rules to make all needful rules and and regulations470 for the en- regulations470 for the enforceforcement of the provisions of ment of the provisions of this Act. this act. RETURNS. SEC. 1307. That whenever in SEC. 1305. [2] Whenever in Act, or for the collection there- the judgment of the Commis- the judgment of the Commisof, shall keep such records, sioner necessary he may require sioner necessary he may require render under oath such state- any person, by notice served any person, by notice served upments, make such returns, and upon him, to make a return or comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 1002. (b) Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or such statements as he deems suf- 470 (a) Where the Treasury Department has promulgated regulations which are reasonable and within the scope of its authority, construing a revenue law, and Congress subsequently reenacts the law, Congress must be deemed to have adopted such construction. Act of 1921. Bankers Trust Co. v. Edwards (Col.), (D. C., S. D. N. Y. 1923) 292 Fed. 793. 470 (b) If ambiguity is found in a taxing statute, or when it is necessary to determine a fact upon which the operation of a statute is made to depend, the regulations made by the department charged with the on him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. administration of the Act are to be given great weight. Malley (Col.) v. Walter Baker & Co., (C. C. A., First Cir. 1922) 281 Fed. 41; Harder v. Irwin (Col.), (D. C., N. D. N. Y. 1923) 285 Fed. 402; Burk-Waggoner Oil Ass'n. v. Hopkins (Col.), (D. C., N. D. Texas 1924) 296 Fed. 492. 470 (c) Treasury decisions, such as are regulations of a department of the government, addressed to and reasonably adopted to the enforcement of an act of Congress, the administration of which is confined to such department, have the force and effect of law, if Act of 1917. TITLE X-ADMINISTRATIVE PROVISIONS. SEC. 1001. That all administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this Act, and every person, corporation, partnership, or association liable to any tax imposed by this Act, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe. SEC. 1005. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to make all needful rules and regulations470 for the enforcement of the provisions of this Act. SEC. 1003. That in all cases where the method of collecting the tax imposed by this Act is not specifically provided, the tax shall be collected in such manner as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe. they be not in conflict with express statutory provisions."' Johnson v. U. S., (C. C. A., Second Cir. 1923) 290 Fed. 120; Central R. R. Co. of N. J. v. Duffy (Col.), (C. C. A., Third Cir. 1923) 289 Fed. 354. 470 (d) Regulations, directing or authorizing manner and time of collection of revenue cannot supersede the plain terms of the Revenue Act. Page (Col.) v. Polk, (D. C., D. Rhode Island 1921) 276 Fed. 128. 470 (e) The construction given to an act of Con gress by a department of the government charged with its execution is not controlling upon the courts, as the department is not authorized to exercise the judicial function, but it is entitled to great consideration when the meaning of a statute is doubtful. And the consideration given to such construction is particularly weighty in the case of statutes levying impositions, where the construction has been favorable to the persons affected." Lincoln Chemical Co. v. Edwards (Col.), (C. C. A., Second Cir. 1923) 289 Fed. 458. |