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76th Congress, 1st Session

- House Document No. 108

DISTRICT OF COLUMBIA TAX STUDY

REPORT

PURSUANT TO

THE ACT OF MAY 16, 1938, AMENDING THE DISTRICT

OF COLUMBIA REVENUE ACT OF 1937

AND

SECTION 1203, REVENUE ACT OF 1926

January 16, 1939.-Referred to the Committee on the

District of Columbia and ordered to be printed

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON: 1939

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LETTER OF TRANSMITTAL

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION,

Washington, January 14, 1939. The SPEAKER OF THE HOUSE OF REPRESENTATIVES.

Sir: Pursuant to the provisions of the act entitled "An act to amend the District of Columbia Revenue Act of 1937, and for other purposes," I have the honor to submit a report, made under the direction of the Joint Committee on Internal Revenue Taxation, of a survey and study of the tax structure of the District of Columbia, including taxes paid by public utilities. The report does not represent the views or recommendations of the Joint Committee on Internal Revenue Taxation, but is transmitted as a survey made by the special staff appointed for that purpose in accordance with said act. Very respectfully,

PAT HARRISON,

Chairman.

III

REPORT MADE UNDER THE DIRECTION OF THE JOINT

COMMITTEE ON INTERNAL REVENUE TAXATION

WASHINGTON, D. C., January 14, 1939. The act entitled “An act to amend the District of Columbia Rev. enue Act of 1937, and for other purposes," approved May 16, 1938, provides in part as follows:

There is hereby authorized to be appropriated out of the revenues of the District of Columbia the sum of $10,000, for the employment of professional and clerical services in connection with a survey and study of the entire tax structure of the District of Columbia, including taxes paid by public utilities, to be made under the direction of the Joint Committee on Internal Revenue Taxation. Such sum shall be available for necessary expenses, and for personal services without regard to the civil-service requirements, the Classification Act of 1923, as amended, or section 3709 of the Revised Statutes. A report of such survey, with recommendations, shall be made to Congress not later than January 15, 1939.

The Second Deficiency Appropriation Act, fiscal year 1938, contains the following appropriation:

Survey of tax structure: For the employment of professional and clerical services and for necessary expenses in connection with a survey and study of the entire tax structure of the District of Columbia in accordance with the provisions of the Act entitled “An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes,” approved May 16, 1938, fiscal year 1939, $10,000.

In accordance with such provisions of law, I authorized the survey and study to be under the supervision and control of Senator King. The cominittee does not specifically approve or disapprove of the recommendations contained in this report. The report was prepared by a special staff employed pursuant to the act of May 16, 1938, under the direction of the Chief of Staff of the Joint Committee on Internal Revenue Taxation. It does not represent the views or recommenda

. tions of the joint committee; but is transmitted as a survey made by the special staff approved for that purpose in accordance with such act. Respectfully,

PAT HARRISON,

Chairman.

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