Morgan County republican. (Versailles, Mo.) 1906-1914, 1910-03-03
LEGAL QUESTION
CAUSES DELAY
Enforcement Of Corporation Tax
Law Necessarily Must Be Put
OFF for Some Time.
APPROPRIATION NOT IN ORDER
Must BE Specific, and Congress win
Be Called On to Make II Regular
-Prosressives Fear NuIIlfica.
ton OF Law.

ton Of Law.
NEUTRALITY-SUSPICIOUS. the appropri-
alton of 800, 900 for the enforcement
Of the corporation tax law did not con-
form to the requirements Of the act
Of 1882. which says that apprOpria-
tons for clerk hire to be expended In
the District OF Columbia must be spe-
| cific, the president has discovered that
1t will not be possible to give force
and effect TO the publicity features OF
the law, unless there be a specific ap.
Precipitation of $50. 900 to pay for the
| clerks needed to properly file and In.
dex the returns.
The president made known his
| views IN the matter In a letter to the
secretary OF the treasury. Because
they fear the laying open of heir
| affairs to commercial rivals men inter.
ested in corporations have for months
been importuning the president and
congress to bring about a modification
of the publicity feature OF the corpora
ton tax law. The president and the
attorney general have been at work
upon the matter and while the presi-
dent desires to uphold the publicity
feature of the law. he, at the same
time, was moved by the complaints Of
these business men. and In his let
ter he clearly pointed the way to
avoid the enforcement Of that feS-
ture.
The P%resIdent'e Position.
In his letter to the secretary OF the
treasury, the president explains that
under section 4 Of the act Of August
s, 1882, the secretary of the treasury
Is prohibited from using any part OF
the special appropriation of 500, 900
for the employment of persons within
the District of Columbia.
In my judgment, the failure to
make q specific appropriation for the
purpose was an oversight. due TO the
supposition that the 800 900 might be
applied In part to h purpose under
discussion, and that II was, as already
said, the intention Of congress to make
these records different from the ordi-
nary internal revenue records. and
really subject to general public in.
spection. But with the situation as It
Is nothing remains to be done except
for you to state the case to the house
of representatives. whore appropriation
bills are properly introduced, and to
suggest that II the construction which
seems to me to be the right one Is
to be carried into execution. there
must be an appropriation OF $780, 900
for the specific purpose, and with a
further statement that II no such ap.
preparation Is made. the only course
open to those who are executing the
law In the department will be to treat
the returns as other internal records"
In the letter of Charles ID. Martin.
acting secretary OF the treasury, to
the speaker OF the house, submitting
the estimate for the appropriation,
this significant language occurs: In
the absence of the appropriation
above described, the secretary of the
treasury will treat the corporation
tax returns as other internal revenue
returns are treated"
In the letter of II. l.. Cable. commits
SAOhtI VI lltSlhdi itFtilIt, W liz sec
rotary of the interior. of same date
as that of the acting secretary of the
treasury and OF the president, this Ian
guage is used: III 1t was the inten'
of congress that the returns made TN
der this section of the tariff act were
not TO be open to general inspection
this appropriation need not b.
granted"
As Congress Looks at Il.
Members of congress regarded thii
as an invitation to them not to TAX,
action. Immediately there arose al
kinds Of objections to the adoption
Of legislation making the appropria
ton. Chairman Tawney of the appro
priation committee said there nee,
be no rush and pointed out to Sc,
eral members that such legislation o.
3 an appropriation bill would be sui
ject to Il point of order. for the res
son that It changed existing law. |
: was also said that there would be n
I move to make the appropriation vi
less the committee on ways an
means first brought In a bill authors
ing the rental OF quarters and the EN-
. ploynent Of tho necessary clerks.
I All this Is In strange contrast wit
Q the position taken in regard to tn
corporation tax law when It was vi
der consideration in Congress. 1t wa
n then urged that n of the princip;
a benefits of this law was Its publicit
a feature. Even the president. In
a special message. said: