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STATEMENT OF THE MANAGERS ON THE PART OF THE HOUSE
The managers on the part of the House at the conference on the disagreeing votes of the two Houses on the amendments of the Senate to the bill (H. R. 6359) to repeal certain provisions relating to publicity of certain statements of income, submit the following statement in explanation of the effect of the action agreed upon and recommended in the accompanying conference report as to each of such amendments, namely:
The amendment of the Senate to the text of the bill, like the House bill, repeals section 55 (b) of the Revenue Act of 1934 (the so-called "pink slip" provision) but also adds a new provision which opens income returns filed under the Revenue Act of 1934 to the examination of any official, body, or commission of a State or political subdivision thereof charged with the administration of State or local tax laws. Such examination is to be made only while engaged in the performance of official duties. The manner of examination is to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. The information thus secured may be used only in connection with the administration of State or local tax laws. Any officer or employee who divulges, except in performance of official duties or except when called upon to testify in any court or official proceedings any information acquired by him through examination of the returns, is subject to a fine of not less than $500 nor more than $1,000.
The conference agreement retains the repeal of the "pink slip” provision contained in the House bill and the Senate amendment.
The conference agreement makes open to inspection, to the extent hereinafter described, income returns filed under the Revenue Act of 1934 which are made for any taxable year beginning after December 31, 1934, except that regulations may confine such inspection to copies thereof. The inspection may be made only by an official, body, or commission lawfully charged with the administration of any State tax law. Inspection is permitted only if made for the purpose of the administration of such State tax law or for the purpose of furnishing information to local taxing authorities as hereinafter described. Inspection may be made only upon written request of the Governor of the State and he must designate the person to perform the act on behalf of the State taxing authority. Specific power is given the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury to prescribe regulations relating to the time, place, and manner of the inspection. Paragraph (2) of the conference
( agreement permits the use of information secured from an inspection only for the administration of the State tax laws, except that upon the request of the Governor the taxing authority of a political subdivision may, for the purpose only of administering its local tax law, be furnished information secured by the State taxing authority, and except that on like request the State taxing authority may make the inspection for the purpose of securing information which may be furnished to and used by the local taxing authority but only for administering the local tax law. A State or local officer (whether or not connected with a taxing authority) who divulges any information acquired by him through an inspection permitted him or another under the proposed subsection is liable to a criminal penalty. An exception to this provision authorizes divulging such information but only for the official purposes permitted under the subsection or only when the person having the information is called upon to testify in a judicial or administrative proceeding to which the State, the political subdivision, or the taxing authority is a party. The conference agreement fixes the same penalty for violation of the subsection as is provided under existing law in cases of unlawful disclosure of information secured from an income return.
3 H. Repts., 74-1, vol. 2-15
The Senate amended the title of the bill to conform to the amend. ment to the text, and the House recedes.
TO PAY CERTAIN EXPENSES INCIDENT TO ELEVENTH
APRIL 10, 1935.-Committed to the Committee of the Whole House on the state
of the Union and ordered to be printed
Mr. PLUMLEY, from the Committee on Military Affairs, submitted
(To accompany S. 1803]
The Committee on Military Affairs, to whom was referred the bill (S. 1803) to authorize the Secretary of War to pay certain expenses incident to the training, attendance, and participation of the equestrian and modern pentathlon teams in the Eleventh Olympic Games, having considered the same, report favorably thereon with a recommendation that it do pass.
This measure authorizes the Secretary of War to direct the training and attendance of personnel and animals of the Regular Army as participants in the Eleventh Olympic Games. It provides that all expenses incident to training, attendance, and participation in the Eleventh Olympic Games, including the use of such supplies, material, and equipment as in the opinion of the Secretary of War may be necessary, may be charged to the appropriations for the support of the Army, provided that applicable allowances which are or may be fixed by law or regulations for participation on other military activities shall not be exceeded.
The United States Army is interested in the modern pentathlon team and the Army equestrian team in view of the fact that past experience has shown these teams to be composed of Army personnel. The games are to be held in Germany during August 1936.
By act of Congress, approved March 3, 1931, the Secretary of War was authorized to defray expenses incident to training, attendance, and participation of Regular Army personnel and animals in the Tenth Olympic Games from the appropriations for the support of the Army, with the understanding that the total cost of such participation should not exceed $15,000. This present bill, S. 1803, is approved by the War Department with the understanding that the expenditures will not exceed $4,500 in the fiscal year 1936 and $4,500 in fiscal year 1937, or a total not to exceed $9,000.
Letter from the Secretary of War under date of February 9, 1935, submitting this measure, follows: Hon. MORRIS SHEPPARD, Chairman Committee on Military Affairs,
United States Senate, Washington, D. C. DEAR SENATOR SHEPPARD: There is enclosed the draft of a bill to authorize the Secretary of War to pay all expenses incident to the training, attendance, and participation in the Eleventh Olympic Games, from the appropriations for the support of the Army, as in the opinion of the Secretary of War are necessary, and not to exceed $9,000.
The Eleventh Olympic Games are to be held in Germany during August 1936, and the United States Army is interested in the Modern Pentathlon Team and the Army Equestrian Team in view of the fact that past experience has shown these teams to be composed of Army personnel.
The American Olympic Committee defrays the expenses of the teams, after they have been selected, to the Olympic games and return, but does not pay expenses incident to the training of candidates, and/or prior to the selection of the teams in question. However, the American Olympic Committee charges each game's committee with the responsibility of financing the team representing the particular sport. Therefore the Equestrian Games Committee and Modern Pentathlon Games Committee must raise the necessary funds for the teams representing these two sports.
It is estimated that the expenses incident to the participation of the equestrian and modern pentathlon teams will be $23,834.16. Of this amount it is hoped to raise $17,000, covering the transportation, subsistence, and shelter of these teams from New York to Berlin and return, through
(a) Contributions from military personnel.
This leaves a balance of $6,834.16, representing the expense incident to moving the equestrian team, with the necessary horses and attendants, from Fort Riley, Kans., to New York City and return and the modern pentathlon team from West Point to New York City and return. This does not, however, include expenses of training and assembling these teams at the places indicated.
The Comptroller General of the United States rendered a decision on August 11, 1930, that appropriation funds are not available for the payment of expenses incurred for travel of personnel and transportation of horses in connection with the training for and actual participation of the Army teams in the Olympic Games. As a result of the decision an act of Congress approved March 3, 1931 authorized the Secretary of War to defray expenses incident to training, attendance, and participation of Regular Army personnel and animals in the Tenth Olympic Games from the appropriations for the support of the Army, with the understanding that the total cost of such participation should not exceed $15,000.
In order to facilitate the training of Army candidates and to permit the par· ticipation of Regular Army personnel in the Eleventh Olympic Games, it is
desired that similar legislation be obtained with the understanding that the expenditures will not exceed $4,500 in the fiscal year 1936 and $4,500 in fiscal year 1937, divided as follows for each fiscal year: Army transportation: For shipment of horses.
$1, 200 For travel of enlisted men.
500 Mileage: For travel of officers.
2, 700 Subsistence: For enlisted men.
4, 500 The War Department has been authorized to submit the above proposal to Congress as a departmental measure. Sincerely yours,
Geo. H. DERN, Secretary of War.
AMEND AN ACT ENTITLED “AN ACT TO PROVIDE FOR THE EXPENSES OF THE GOVERNMENT OF THE DISTRICT OF COLUMBIA FOR THE FISCAL YEAR ENDING JUNE 30, 1914, AND FOR OTHER PURPOSES, APPROVED MARCH 4, 1913”, AND FOR OTHER PURPOSES
APRIL 10, 1935.-Committed to the Committee of the Whole House on the state
of the Union and ordered to be printed
Mr. CARPENTER, from the Committee on the District of Columbia,
submitted the following
(To accompany H. R. 3462)
The Committee of the House of Representatives on the District of Columbia, having before it H. R. 3462, a bill to amend an act to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1914, and for other purposes, approved March 4, 1913, and for other purposes, and having maturely considered the same, does recommend that it do pass with the following amendments:
Amend page 2, line 5, by inserting therein, between the words "stating" and "the", the word “specifically”.
Amend page 2, line 6, by adding a new sentence thereto after the word “reconsideration's as follows: “No public utility, or other person or corporation shall in any court urge or rely on any ground not so set forth in said application.”
Amend page 2, line 8, by adding a new sentence thereto after the word "it", as follows: "Failure by the Commission to act upon such application within such period shall be deemed a denial thereof."
Amend page 2, line 9, by adding a comma after the word “Commission" and inserting between the words “Commission" and "shall” the following: “, after giving notice thereof to all interested parties,'
Amend page 2, line 13, by inserting therein, after the word "upon" where last appearing, the word "written”.
Amend page 2, line 15, by striking therefrom the words "but shall take immediate effect,”.