Evening star., 1924-07-16
NEW TAX APPEALS
BOARD ORGANIZED
Charles D. HameI, North Da-
kota, Is Chairman-Pro-
cedure Mapped.
WILL ACT IN Nine CITIES
Members Urged to Expedite De-
cisions to Prevent Upset in
Federal Budget.

Machinery created by the new tax
law for adjustment Of tax claims
was formally set in motion today
with the organization of the Board of
Tax Appeals
The IL members already named
elected Charles D. Hamel of North
Dakota chairman, and proceeded to
work out rules of procedure govern
ing the disposition of claims, which
in the past have aggregated as high
as half million dollars a year.
Present plans contemplate division
OF the board into committees of three.
each committee to be assigned head
quarters in some city central to the
communities from which its cases
come. Taxpayers thus will be spared
the necessity of making trips to
washington to handle their claims.
Cities to De Selected.
cities where the committees will
SIT excepting the group remaining
here. have not been definitely de-
termined, but Chicago. st. Paul, At
ianta. Boston, Kansas City, Dallas
Salt Lake City and San Francisco
nave been under consideration. Obvi-
ously, only three in addition to Wash.
inston can be chosen at the start. but
the other cities will be selected i'm.
medlately upon appointment of the
remaining 16 members of the board
when the full membership of "a has
oeen named, nine committees can
work IN nine different cities.
Acting Secretary Winston Of the
treasury, addressing the board i'm
mediately upon its organization. de-
ciared 1t had a heavy responsibility"
In acting as an independent agency
or the Government. He urged that
hearing and decision of cases begin
Immediately.
The law provides that the board
snail hear argument on all claims in
public When the amount involved
is above $4,000 the evidence must be
reduced to writing and written opin-
ions must be handed down.
Treasury to Assist.
Although the board is entirely ont
side Of the Treasury except that the
Treasury must pay all Of its expenses,
MI. winston said the utmost Cooper
alton between the Treasury and the
board was necessary or there Is great
danger that your board may be over
whelmed-" He explained that the Bu-
reau OF Internal Revenue would at
tempt to settle as many cases as pos
sible without the necessity for ap-
peal to the tax board. but even with
this preliminary work the board
faces a task that insures heavy work
continuously.
FOR the next few years." he con-
tinued. "back taxes will be a very
material part of the Governments
receipts. During the last fiscal year
they probably ran as high as $780,
100000. We were averaging between
100000 and $4o,ooo,000 a month
when the revenue act Of 1924 was
passed. In Juno our receipts from
this source dropped to $3,000.e00.
Special Action Necessary.
you can readily see therefore that
unless your board acts with prompt
ness and with fairness to the Govern
ment, our revenues will not be suf-
hcient to carry us through the next
fiscal year. the surplus Of which is
now estimated at under $50,000.00o.
II think your duty to your Govern
ment and to the public is a prompt
decision in all cases. You should not
permit yourselves to be lost in in
volved and tedious law suits. Make
yourselves an administrative body to
settle taxes. Give speedy decisions.
To delay is to deny justice-both to
the government and the taxpayer"
The board will be located in the
Investment Building. Fifteenth and
K streets northwest, and 1t u ex-
pected viii begin occupancy Of Its
M, HfaHa fhia wanl.