Page:United States Statutes at Large Volume 53 Part 1.djvu/171

 BOARD OF TAX APPEALS 159 SEC. 1102. MEMBERSHIP. (a) NUMBER.- T he Board shall be composed of 16 members. (b) APPOINTMENT.-Members of the Board shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office. (c) SALARY. -Each member shall receive salary at the rate of $10,000 per annum. (d) EXPENSES FOR TRAVEL AND SUBSISTENCE. -The members of the Board shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Customs Court. (e) TERM OF OFFICE.- The terms of office of the sixteen members first taking office after June 1, 1926, shall expire, as designated by the President at the time of nomination, four at the end of the sixth year, four at the end of the eighth year, four at the end of the tenth year, and four at the end of the twelfth year, after June 2 1926. The terms of office of all successors shall expire twelve years after the expiration of the terms for which their predecessors were appointed; but any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall be appointed only for the unexpired term of his predecessor. (f) REM1OVAL FROM OFFICE.- Members of the Board may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause. (g) DISBARMENT OF REMOVED MEMBERS.-A member of the Board removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Board. SEC. 1103. ORGANIZATION. (a) SEAL.-T he Board shall have a seal which shall be judicially noticed. (b) DESIGNATION OF CHAIRMAN.-T he Board shall at least biennially designate a member to act as chairman. (c) DIVISIONs. -T he chairman may from time to time divide the Board into divisions of one or more members, assign the members of the Board thereto, and in case of a division of more than one member, designate the 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 the number of members designated for the division, the chairman may assign other members to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of members thereto. (d) QUORUM. - A majority of the members of the Board or of any division thereof shall constitute a quorum for the transaction of the business of the Board or of the 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. SEC. 1104. OFFICES. 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 Secretary of the Treasury shall provide the Board with suitable rooms in courthouses or other buildings when necessary for hearings by the Board, or any division thereof, outside the District of Columbia. SEC. 1105. TIMES AND PLACES OF MEETINGS. The times and places of the meetings of the Board and of its divi- sions shall be prescribed by the chairman with a view to securing rea- sonable opportunity to taxpayers to appear before the Board or any

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