Page:United States Statutes at Large Volume 53 Part 1.djvu/507

 TABLE OF CONTENTS CHAPTER 48-POWERS AND DUTIES OF THE JOINT COMMITTEE Sec. 5010. Powers. Sec. 5011. Duties. CHAPTER 48-POWERS AND DUTIES OF THE JOINT COMMITTEE SEC. 5010. POWERS. (a) To OBTAIN DATA AND INSPECT INCOME RETURNS.- For powers of the Joint Committee to obtain and inspect income returns, see section 55 (d). (b) RELATING TO HEARINGS AND SESSIONs. - The Joint Committee, or any subcommittee thereof, is authorized- (1) To HOLD. - TO hold hearings and to sit and act at such places and times; (2) TO REQUIRE ATTENDANCE OF WITNESSES AND PRODUCTION OF BOOKS. -To require by subpoena (to be issued under the signature of the chairman or vice-chairman) or otherwise, the attendance of such witnesses and the production of such books, papers, and documents; (3) To ADMINISTER OATHS.- To administer such oaths; and (4) To TAKE TESTIMONY. -To take such testimony; as it deems advisable. (c) To PROCURE PRINTING AND BINDING. -The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable. (d) To MAKE EXPENDITURES.- (1) GENERAL AUTHORITY. -The Joint Committee, or any subcom- mittee thereof, is authorized to make such expenditures as it deems advisable. (2) LIMITATION.-T he cost of stenographic services in reporting such hearings as the Joint Committee may hold shall not be in excess of 25 cents per hundred words. SEC. 5011. DUTIES. It shall be the duty of the Joint Committee- (a) INVESTIGATION.- (1) OPERATION AND EFFECTS OF LAW. -To investigate the opera- tion and effects of the Federal system of internal revenue taxes; (2) ADMINISTRATION. -To investigate the administration of such taxes by the Bureau of Internal Revenue or any executive depart- ment, establishment, or agency, charged with their administration; and (3) OTHER INVESTOATIAoNs.-To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary. (b) SIMPLICATION OF LAW.- (1) INVESTIGATION OF METHODs.- To investigate measures and methods for the simplification of such taxes, particularly the income tax; and 503

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