Page:United States Statutes at Large Volume 50 Part 1.djvu/278

 75 TH CONGRESS, 1ST SESSION-CHS. 311 . 316-JUNE 10, 11, 1937 property in his custody. The Government shall be at no expense in connection with any such loan or gift, and such loan or gift shall be made subject to such rules and regulations as the Administrator of the Works Progress Administration shall prescribe. Approved, June 10, 1937. [CHAPTER 3161 JOINT RESOLUTION To create a Joint Congres sional Committ ee on T ax Evas ion and Avoida nce. Resolved by the Senate and House o f Representatives of the United States o f Ameri ca in Con gress as sembled, That (a) there is hereby established a joint congressional committee to be known as the Joint Committee on Tax Evasion and Avoidance (hereinafter referred to as the joint committee). (b) The joint committee shall be composed of six Members of the Senate who are members of the Committee on Finance, appointed by the President of the Senate, and six members of the House of Representatives who are members of the Committee on Ways and Means, appointed by the Speaker of the House of Representatives. A vacancy in the joint committee shall not affect the power of the remaining members to execute the functions of the joint committee, and shall be filled in the same manner as the original selection. SEC. 2 . It shall be the duty of the joint committee to investigate the methods of evasion and avoidance of income, estate, and gift taxes, pointed out in the message of the President transmitted to Congress on June 1, 1937, and other methods of tax evasion and avoidance, and to report to the Senate and the House, at the earliest practicable date, and from time to time thereafter, but not later than Febr uary 1, 1 938, its reco mmend atio ns a s to reme dies for the evils disc lose d b s uch inves tiga tion. SEC. 3. (a) The joint committee, or any subcommittee thereof, shall have power to hold hearings and to sit and act at such places and times, to require by subpena or otherwise the attendance of such witnesses and the production of such books, papers, and docu- ments, to administer such oaths, to take such testimony, to have such printing and binding done, and to make such expenditures, as it deems advisable. Subpenas shall be issued under the signature of the chairman of said joint committee, and shall be served by any person designated by him. Amounts appropriated for the expenses of the joint committee shall be disbursed one-half by the Secretary of the Senate and one-half by the Clerk of the House. The provi- sions of sections 101 and 102 of the Revised Statutes shall apply in case of any failure of any witness to comply with any subpena, or to testify when summoned, under authority of this joint resolution. (b) (1) The Secretary of the Treasury and any officer or employee of the Treasury Department, upon request from the joint committee, shall furnish such committee (at a public hearing or otherwise, as the joint committee, or a subcommittee thereof consisting of two or more members, may determine) with any data of any character contained in or shown by any return of income, estate, or gift tax. (2) The joint committee shall have the right, acting directly as a committee, or by or through such examiners or agents as it may designate or appoint, to inspect any or all such returns at such times and in such manner as it may determine. (3) The joint committee shall have the right to submit any rele- vant or useful information thus obtained to the Senate and the House of Representatives, and shall submit such information to the 253 No Federal expense. June 11, 1937 [S. J. Res. 1551 [Pub. Res., No. 401 Joint Committee on Tax Evasion and Avoidance ; establish- ment. Post, p. 469. C ompos ition, ap- pointment, etc. Vacancies, effect of ; fil ling. D uties pres cribe d. Report, etc. P owers. Taking testimony. Subpenas. Refusal to testify, etc. R.S.°°101,102. 2U.S.C.°°'191,192. Data to be furnished by Treasury Depart- ment. I nspec tion of re- turns of income, etc. S uhmis sion of in for. motion to designated Com mittee s.