Evening star., 1924-10-29
Silent on Defendant.

No announcement whatever con-
cerning the name. nor the location of
the newspaper to be made the object
of the Governments suit vas forth
coming. officials reaffirminG that any
intimations in this direction were en-
tirely premature and unfounded.
Attorney General Stone was in
Philadelphia today where he made an
address for the Republican party. But
it was understood preparations were
going ahead in his absence to pro-
ceed with the suit.
Statement by Stone.
In his statement last, night an
nouncing the position of the Govern
ment on the matter, Mr.. Stone said:
Section 257. subdivision (a) of the
revenue act of 1924 provides, among
other things. that income tax returns
shall constitute public records: but
they shall be open to inspection only
upon order of the President and un-
der rules and regulations prescribed
by the Secretary and approved by the
President
Subdivision OBJ of the same section
makes it the duty of the Commission
ers of Internal Revenue "as soon as
practicable in each year" to cause to
be prepared and made available to
public inspection in such manner as
he NAV determine, in the office of the
collector in each internal revenue dis
trict and in such other places as he
may determine, lists containing the
name and the post office address of
each person making an income tax
return in such district. together with
the amount of the income tax paid
by such persons.
Section 101S of the same act re-
enacts section 3161 of the Revised
Statutes as amended. which provides.
among other things. 1t shall be un-
lawful for any person to print or
publish in any manner whatever not
provided by law any income return
or any part thereof or source of in
come, profits, losses or expenditures
appearing in any income return; and
any offense against the foregoing
provision shall be misdemeanor and
shall be punished by fine not ex-
ceeding $1,000 or imprisonment not
exceeding one year or both at the
discretio of the court
THE effect of these provisions is
to allow general inspection of income
tax returns only under such rules
and regulations as may be prescribed
Dy tne secretary OI the Will
the approval of the President Sub
division OBJ above referred to, how
ever, makes it the duty of the COM
missioner of internal revenue to
make available to inspection in such
manner as he shall determine in the
Office of the collector and such other
places as he may determine, lists con-
tanning only the post office address of
the persons making a return and the
of income tax paid by such
persons
I'VE are informed that the commits
Sioner of internal revenue has author
lied the inspection of such lists only in
the office of the collector in each in
ternal revenue district He has au
thorized no publication of such lists in
the newspapers or otherwise. Publica-
ton of this information in newspapers
is nowhere specifically provided for by
the law and appears not to have been
under the provision of sec
ton 257tb).
Section 3167 of the Revised Stat
utes re-enacted in the revenue act
of 1924 makes it a criminal offense
to print or publish in any manner
whatever, not provided by law, any
part of an income tax return. Just
what purpose Congress had in mind
in re-enacting this provision after 1T
had made it the duty of the COM
missioner to make available for pub
lie inspection the amount of income
tax paid by each taxpayer can only
be surmised.
THE provision, however, is express
ly made a part of the present tax
law, and it appears clearly to be the
duty of the Department of Justice
to have an appropriate case presented
in the courts so that the full force
and effect of this provision may be
judicially determined. This will be
done at an early convenient date"