Page:United States Statutes at Large Volume 50 Part 1.djvu/717

 692 Internal Rev enu e Bureau to supply re- quested information. Inviola bility of in- formation pertaining to bu siness o f tax- payer. Fur nis hing ta x- payer with copy of his return permitted. Publication of sta- tistics. Use of, in court ac- tion. Preservation of re- turns. Existing provisions not repealed. Title VII-Rate of taxation on tangible property and miscel- laneous provisions. Ra te for fi scal year 1938 on real and tangi- ble personal property. Installments,exten- sions of time for pay- ment authorized. Authorization for advance of funds. 42 Stat. 668. 75TH CONGRESS, 1sT SESSION-CH. GOO-AUGUST 17, 1937 the District of Columbia on information by the corporation counsel or his assistant in the name of the District of Columbia. SEC. 1 3 . The Bureau of Internal Revenue of the Treasury Depart- ment of the United States is authorized and required to supply such information as may be requested by the Commissioners relative to any person subject to the taxes imposed under this title. SEC. 14. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Cominis- sioners or any person having an administrative duty under this title to divulge or make known in any manner the receipts or any other information relating to the business of a taxpayer contained in any return required under this title. The persons charged. with the custody of such returns shall not be required to produce any o¢ them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the United Sta tes or the District of Columbia, or on behalf of any party to any action or proceeding under the provisions of this title, when the returns or facts shown thereby are directly involved in such action or pro- ceeding, in either of which events the court may require the produc- tion of, and may admit in evidence, so much of such returns or of the facts shown thereby, as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the delivery to a tax payer, or h is dul y aut horiz ed rep resen tativ e, of a cer tified copy of any return filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identifica- tion of particular returns and the items thereof, or the inspection by the corporation counsel of the District of Columbia, or any of his assistants, of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted for the collection of a tax or penalty. Returns shall be preserved for three years and thereafter until the Commissioners order them to be destroyed. Any violation of the provisions of this section shall be subject to the punishment provide d by section 12 of this title. SEC. 1 5 . This title shall not be deemed to repeal or in any way affect any existing Act or regulation under which taxes are now levied. TITLE VII-RATE OF TAXATION ON TANGIBLE PROP- ERTY AND MISCE LLANEO US PROV ISIONS SEC. 1 . (a) For the fiscal year ending June 30, 1938, the rate of taxation imposed for the District of Columbia on real and tangible personal property shall not be less than 1 .7 5 per cent um on the asses sed v alue of suc h pro perty. (b) The Commissioners of the District of Columbia are authorized to extend for not to exceed sixty days the time for payment of any installment of taxes on real property, tangible and intangible per- sonal property, and other taxes, payable in September 1937. AUTHORIZATION FOR ADVANCE OF FUNDS SEC. 2 . Until and including June 30, 1938, the Secretary of the Treasury, notwithstanding the provisions of the District of Colum- bia Appropriation Act, approved June 29, 1922, is authorized and directed to advance, on the requisition of the Commissioners of the District of Columbia, made in the manner now prescribed by law, out of any money in the Treasury of the United States not otherwise appropriated, such sums as may be necessary, from time to time, during said fiscal year to meet the general expenses of said District,