The sun., 1910-02-17

for the specific purpose; and with a further
statement that II no such appropriation
70 made the only course open 20 those who
are executing the law In the Department
viii be to treat the returns as other internal
records. Sincerely yours,
WILLIAM H. TAFr
The Secretary OF the Treasury.
This is the letter in which acting Sec
retary Of the Treasury Charles ID. Nor
ton asked the Speaker OF the House for
$4,000 appropriation:
TREASURY DEPARTMENT.
WASHINGTON. February Is.
rae Speaker Of the House Of Representative
SIR: have the honor to transmit here
with for the consideration Of Congress-
an estimate for an appropriation OF $50, 900
from the Commissioner Of Internal Revenue
and to call your attention to the fact that
paragraph Of the corporation excise
law. section ~. Of the tariff act OF August S.
1909. 10 as follows:
When the assessment shall be made
as provided In this section the returns.
together with any corrections thereof
which may have been made by the Com
missioner. shall be filed in the once OF the
Commissioner Of Internal Revenue and
shall constitute public records and be open
to inspection as such"
De
public records in the ONCE Of the Com
missioner OF Internal Revenue, such as
court records. deeds. Wills, &C. an ap-
preparation by Congress OF at least $50 O0O
available for use In the District OF Column
bis, is required. for the reason that the act
OF August 5. 1882. prohibits the employ
ment OF persons within the District Of
Columbia by any OF the executive depart
ments or subordinate bureaus thereof,
all. 4
law.
The urgency deficiency bill OF August s.
1909. Apr ropriated $780, 600 for the expense
OF collecting the corporation tax, but did
not authorize the expenditure of any pOr-
ton thereof within the District OF Columbia,
and all OF this appropriation is necessary
for use outside the District OF Columbia
To provide the space in which TO make open
to public inspection the returns Of more
than 400 900 corporations, to index them
and TO provide clerks for their care and
custody requires. as above stated, an
appropriation OF at least $50 900.
The Secretary OF the Treasury has uni
formly provided by regulation that internal
revenue records shall bs open to the in
spection only OF the u xpa yer or his properly
constituted attorney or such person as
may be specifically authorized by order
of the President or the Secretary Of the
AAO@HuJ anu euCh hccoHuH aEu uUuOh uly
regarded as executive documents. the in
formation in them having been obta med
under compulsion for the purpose Of raising
The Supreme Court OF the United
states has upheld the right OF the Secretary
OF the Treasury to make such regulations.
In the absence of the appropriation
. bove described the Secretary OF the Treas
ury will treat the corporation tax returns
as other internal revenue returns are
treated.
For Mr.. MsoveaEh. 1 am. respectfully
yours, CHARLES d. NORTON,
Acting Secretary.
Announcement was made tonight that
the Treasury Department would issue
in regard to the corporation
returns tomorrow. In view OF the de-
cision reached by the President and Mr..
Norton these regulations no doubt will
be to the same general effect as set forth
N the correspondence, that taxpayers.
attorneys and properly authorized on
,ials alone shall have access to the returns.
The publicity feature or the corporation
az law has been exploited by President
Taft as one OF its most useful and corr
features. On his recent trip
through the West he defended the pub
icity clause and said that it would open
ip the way for much more rigid super
Tision Of corporations.