2d Session. No. 691. COLLECTION OF CORPORATION TAX. LETTER FROM THE ACTING SECRETARY OF THE TREASURY, TRANSMITTING, WITH A COPY OF A COMMUNICATION FROM THE COMMISSIONER OF INTERNAL REVENUE, AN ESTIMATE OF APPROPRIATION FOR CLERICAL HELP IN CONNECTION WITH THE COLLECTION OF THE CORPORATION TAX. FEBRUARY 16, 1910.--Referred to the Committee on Appropriations and ordered to be printed. TREASURY DEPARTMENT, SIR: I have the honor to transmit herewith for the consideration of Congress an estimate for an appropriation of $50,000 from the Commissioner of Internal Revenue, and to call your attention to the fact that paragraph 6 of the corporation excise law, section 38 of the tariff act of August 5, 1909, is 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 commissioner, shall be filed in the office of the Commissioner of Internal Revenue, and shall constitute public records and be open to inspection as such. If Congress intended the returns to be public records in the office of the Commissioner of Internal Revenue, such as court records, deeds, wills, etc., an appropriation by Congress of at least $50,000, available for use in the District of Columbia, is required, for the reason that the act of August 5, 1882, prohibits the employment of persons within the District of Columbia by any of the executive departments or subordinate bureaus thereof, except as specifically appropriated for by law. The urgent deficiency bill of August 5, 1909, appropriated $100,000 for the expenses of collecting the corporation tax, but did not authorize the expenditure of any portion 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 400,000 corporations, to index them, and to provide clerks for their care and custody, requires, as above stated, an appropriation of at least $50,000. The Secretary of the Treasury has uniformly provided by regulation that internal-revenue records shall be open to the inspection only of the taxpayer or his properly constituted attorney, or such person as may be specifically authorized by order of the President or the Secretary of the Treasury, and such records are uniformly regarded as executive documents, the information in them having been obtained under compulsion for the purpose of raising revenue. 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 above described, the Secretary of the Treasury will treat the corporation-tax returns as other internal revenue returns are treated. For Mr. MacVeagh, I am, respectfully, yours, CHARLES D. NORTON, Acting Secretary. The SPEAKER OF THE HOUSE OF REPRESENTATIVES. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, February 16, 1910. SIR: I have the honor to transmit an estimate calling for an appropriation of $50,600 to be made immediately available for use in the Internal-Revenue Bureau within the District of Columbia for carrying into effect paragraph 6 of section 38 of the tariff act of August 5, 1909, relative to throwing open to general inspection the returns made under this act by corporations, etc. To carry out what appears to be the intent of this section will necessitate rental of quarters outside of the Treasury building, equipping them, and organizing a force of clerks, messengers, and laborers for properly handling for public use the great number of returns that will be made. If it was the intent of Congress that the returns made under this section of the tariff act were not to be open to general inspection, this appropriation need not be granted. Very respectfully, The SECRETARY OF THE TREASURY. R. E. CABELL, Commissioner. Estimates of appropriations required for the service of the fiscal years ending June 30, 1910 and 1911, by the Commissioner of Internal Revenue. Expenses in connection with making public the returns made under the corporation excise tax law (sec. 38 of the tariff act of Aug. 5, 1909): The sum of $50,000 is hereby appropriated for the purpose of renting within the District of Columbia suitable rooms in which may be exhibited for general inspection the returns called for under section 38 of the tariff act of August 5, 1909, and for furnishing and properly equipping such quarters, and for the employment by the Commissioner of Internal Revenue, in his office in the District of Columbia, with the approval of the Secretary of the Treasury, of such clerical force, messengers, laborers, and all other necessary employees as may be necessary for classifying, indexing, exhibiting, and properly caring for said returns, and for all other expenses necessary to carry out the intent of the section above referred to, the same to be available during the fiscal years 1910 and 1911 (act of Aug. 5, 1909, vol. 36, p. 116, sec. 38) $50,000 618T CONGRESS, HOUSE OF REPRESENTATIVES. ( DOCUMENT 2d Session. No. 704. PURCHASE OF LAND, SHILOH NATIONAL MILITARY PARK. LETTER FROM THE ACTING SECRETARY OF THE TREASURY, TRANSMITTING, WITH A COPY OF A COMMUNICATION FROM THE SECRETARY OF WAR, AN ESTIMATE OF APPROPRIATION FOR THE PURCHASE OF LAND FOR THE SHILOH NATIONAL MILITARY PARK. FEBRUARY 19, 1910.-Referred to the Committee on Appropriations and ordered to be printed. TREASURY DEPARTMENT, OFFICE OF THE SECRETARY, SIR: I have the honor to transmit herewith, for the consideration of Congress, copy of a communication from the Secretary of War, of the 17th instant, submitting an estimate of appropriation in the sum of $2,400 for the purchase of certain lands within and adjacent to the boundaries of the Shiloh National Military Park. Respectfully, CHARLES D. NORTON, Acting Secretary. The SPEAKER OF THE HOUSE OF REPRESENTATIVES. WAR DEPARTMENT, Washington, February 17, 1910. SIR: I have the honor to forward herewith for transmission to Congress a supplemental estimate of an appropriation of $2,400 required by the War Department for the service of the fiscal year ending June 30, 1911, for the purchase of 182.73 acres of land, more or less, within and adjacent to the boundaries of the Shiloh National Military Park. Very respectfully, The SECRETARY OF THE TREASURY. J. M. DICKINSON, Secretary of War. Estimates of appropriations required for the service of the fiscal year ending June 30, 1911, by the War Department. Shiloh National Military Park WAR DEPARTMENT. For the purchase of 182.73 acres of land, more or less, within and adjacent to the boundaries of the Shiloh National Military Park (submitted)... $2,400 NOTE. The additional land which it is desired to acquire, comprising six separate tracts of land, three of which are situated near Pittsburg Landing and entirely sur rounded by property belonging to the Government and the remainder adjacent to the south and southeast boundaries of the park, is necessary in order to include within the limits of the park the land where Stuart's brigade of Sherman's division, Army of the Tennessee, was engaged in fighting in the battle of Shiloh, and on which land the States of Ohio and Illinois have erected monuments for the Fiftyfourth Ohio and Fifty-fifth Illinois, respectively. The location of these monuments was fixed in 1900 after verbal agreement made by the Park Commission with the owner of the property for the purchase of the land. Under the agreement, consent was obtained for the erection of the monuments of the Fifty-fourth Ohio and the Fifty-fifth Illinois, and several markers. About five years ago the owner of the land demanded settlement or to be released from his agreement, and no reply having been made to his demand, he soon afterwards sold a part of this land without reservation and the purchaser built a house on the property near the Fifty-fifth Illinois monument. About the time this agreement was made, like agreements were entered into with owners of other property upon which markers have since been erected, and in one instance the heirs of one of the owners are asking that the monuments be removed. Aside from the imperative necessity of acquiriug this additional land in order that the monuments and markers which have been erected on private property may be brought under Government protection and preserved from desecration, the land is necessary for park purposes and also for police purposes, as it now affords shelter for hunters, gamblers, etc. In addition, sand and stone can be quarried from the property which can be used to advantage in road building, etc., in the park. In view of the above and since no funds are available for the purchase of the additional property in question, the appropriation asked for is urgently recommended. The necessary data for the preparation of this estimate not having been received by the department until recently, it was impracticable to include this item in the regular annual estimates submitted by the War Department for the service of the fiscal year ending June 30, 1911. O ROBERT SHAW OLIVER, Assistant Secretary of War. 61ST CONGRESS, HOUSE OF REPRESENTATIVES. J DOCUMENT 2d Session. No. 706. CHESTER BETHELL. LETTER FROM THE ASSISTANT CLERK OF THE COURT OF CLAIMS, TRANSMITTING A COPY OF THE FINDINGS FILED BY THE COURT IN THE CASE OF CHESTER BETHELL AGAINST THE UNITED STATES. FEBRUARY 21, 1910.-Referred to the Committee on War Claims and ordered to be printed. COURT OF CLAIMS, CLERK'S OFFICE, Washington, February 19, 1910. SIR: Pursuant to the order of the court I transmit herewith a certified copy of the findings of fact filed by the court in the aforesaid cause, which case was referred to this court by resolution of the House of Representatives, under the act of March 3, 1887, known as the "Tucker Act." I am, very respectfully, yours, Hon. JOSEPH G. CANNON, JOHN RANDOLPH. Assistant Clerk Court of Claims. Speaker of the House of Representatives. [Court of Claims. Congressional, No. 13384. Chester Bethell v. The United States.] STATEMENT OF CASE. This is a claim for property alleged to have been furnished to or taken by the military forces of the United States throughout the late civil war. On March 7, 1908, the House of Representatives, by resolution, referred to the court the following bill: "[H. R. 9629, Sixtieth Congress, first session.] "A BILL For the relief of Chester Bethell. "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby, directed to pay to Chester Bethell the sum of five hundred dollars in payment of his claim for property taken and used by the Union Army during the civil war.” On October 30, 1908, the claimant appeared and filed his petition in this court, in which he makes the following allegations: That during the late civil war he was a resident of Scott County, Ark.; that during said war he was loyal to the Government of the United States; that during the month |