Page:United States Statutes at Large Volume 52.djvu/411

 PUBLIC LAWS-CH. 223 -MAY 16, 1938 Reimbursement. authorized by Congress, and such amounts so advanced shall be reimbursed by the said Commissioners to the Treasury out of taxes and revenue collected for the support of the government of the said District of Columbia. Administrative "SEC. 3. The Commissioners of the District of Columbia are author- ized to make such rules and regulations as may be necessary to carry out the provisions of this Act. Separability of pro- "SC. 4. If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the remainder of the Act, and the application of such provisions to other persons or circumstances, shall not be affected thereby. Divulging of infor- "SEC. 5 . Except in accordance with proper judicial order or as mation obtained from Bureau of Internal otherwise provided by law, it shall be unlawful for the Commissioners Revenue unlawful; exception. or any person having an administrative duty under this title to divulge or make known in any manner any information obtained from the Bureau of Internal Revenue in accordance with any provisions of Penalty for viola- this Act. Any violation of the provisions of this section shall subject the offender to a fine of $300 or imprisonment for ninety days. Survey of theax District ofT tureo~fthe DiStrict of "SEC. 6. There is hereby authorized to be appropriated out of the Columbia. revenues of the District of Columbia the sum of $10,000, for the Sum authorized, from District reve- employment of professional and clerical services in connection with nuest p. 1121 a survey and study of the entire tax structure of the District of Columbia, including taxes paid by public utilities, to be made under the direction of the Joint Committee on Internal Revenue Taxation. Personalserices. Such sum shall be available for necessary expenses, and for personal 5 u. S. C. II 6- services without regard to the civil-service requirements, the Classi- 674; Supp. III, §§673, 673c. fication Act of 1923, as amended, or section 3709 of the Revised 41 U. rt.toC.c5. Statutes. A report of such survey, with recommendations, shall be made to Congress not later than January 15, 1939." New titles added. SC. 8. Such Act is further amended by adding thereto the fol- 5ostat. 69. lowing new titles, to be known as title IX, title X, and title XI: Title IX-Tax ap- peals. Terms defined. Board of Tax Ap- peals for the District of Columbia. Appointment by Commissioners. Citizenship, term, vacancies, etc. "TITLE IX-TAX APPEALS "SEC. 1 . In the interpretation of this title, unless the context indi- cates a different meaning- "The word 'tax' means the tax or taxes mentioned in this title. "The word 'appeal' means the appeal provided in this title. "The word 'Board' means the Board of Tax Appeals for the District of Columbia created by this title. "The word 'Commissioners' means the Commissioners of the District of Columbia or their duly authorized representative or representatives. "The word 'District' means the District of Columbia. "The word 'person' includes any individual, firm, copartnership, joint adventure, association, corporation (domestic or foreign), trust, estate, or receiver. "The word 'court' shall mean the United States Court of Appeals for the District of Columbia. "The word 'assessor' shall mean the assessor of the District of Columbia. "The words 'Board of Equalization and Review' shall mean the Board of Equalization and Review of the District of Columbia. "SEC. 2. The Commissioners, within fifteen days after the approval of this Act, shall appoint a Board of one person, subject to removal by the Commissioners, to be called the 'Board of Tax Appeals for the District of Columbia', which person shall be a citizen of the United States. Such person shall be appointed for a term of four years, except such appointment as may be made for the remainder of an 370 [52 STAT.

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