agriculturists. Two additional members of the Board of Equalization and Review shall be elected at the next general election in the manner in which two Public Service Commissioners are at present elected, and the Commissioners so elected, together with the other five who are appointed, shall finally form the board, which up to that time shall be composed of the five appointed members. These persons shall be appointed by the Governor, with the advice and consent of the Senate of Porto Rico, and shall hold office for two years, or until their successors shall have been appointed and shall have qualified, and they shall receive compensation at the rate of ten (10) dollars for each day's attendance at meetings of the board, and actual cost of transportation necessarily incurred. Each member of said board shall take an oath fairly and impartially to pass upon questions coming before them according to law. Any three members shall constitute a quorum. The Treasurer shall be ex-officio chairman of said board. The Public Service Commissioners of all the municipalities of the island may attend the meetings of the Board, and shall have a voice therein when so required in such cases as may relate to appeals from assessments of property located in their respective municipalities.' Section 2.-That Section 310 of the Political Code is hereby amended to read as follows: "Section 310.-Said Board of Review and Equalization shall meet in regular session in the months of January, May and September of each year, and in special session at such other times as may be necessary in the opinion of the chairman. At said meetings the board shall hear appeals received and shall decide questions arising before the board relative to the greater or lesser amount at which property may be assessed for purposes of taxation, or to the amount of taxes, or to exemptions from taxation, or to fix the inomce tax of any taxpayer; and upon recording such determination, the board shall correct returns, and liquidate taxes to be levied on income returns filed, in accordance with its decision, and shall report the facts to the Department of Finance for such corrections, cancellations or issuance of receipts as may be proper. Said board shall have power to strike out, lessen or increase the valuations made in any schedule returned to it, whether or not complaint has been made in connection therewith, and to decide all other complaints in regard to the levying of property and income taxes, and to correct all errors as such errors are brought to its attention. For just cause the board may also reconsider, at its discretion and in its judgment, any decision made by it when so requested by a taxpayer within the unextendable term of thirty days counting from the date of service of notice. In performing the duties imposed on it by this Title, said board may examine, under oath or affirmation, any person who may have knowledge or information concerning the value of property subject to taxation, and any member of the board may administer the oath or affirmation.” Section 3.-That Section 313 of the Political Code is hereby amended to read as follows: "Section 313.-The said Board of Review and Equalization shall return to the Department of Finance all returns, income tax returns, books, schedules and papers received or used by it in its work of correction and revision. The Treasurer shall furnish said board such assessors or inspectors as it may need in its investigat'ons, as well as such books and documents as may be necessary for the proper performance of the duties of said board." Section 4.-A Bureau of the Board of Review is hereby created, to be composed of one chief who shall be ex-officio secretary of the Board of Review; one assistant chief and assistant secretary; one inspector; one English-Spanish stenographer and translator; two typists; and one messenger. It shall be the duty of the Secretary to keep two minute books, one for hearings on appeals in connection with income taxes, and the other for appeals in connection with property taxes. He shall likewise keep two registers where he shall record all appeals received by the Board in connection with the two taxes aforesaid, and shall serve notice on taxpayers of the decision of the Board in appeals submitted by them. He shall have charge of the general work of the Bureau and shall perform such other duties as the Board may impose on him in connection with his office. Said secretary shall have custody of the files of the Board, and of all documents, including income returns, relative to appeals, until the same shall have been finally decided by the Board; Provided, That the decisions of the Board shall be published at the end of each regular or special session period, in pamphlets or bulletins, of which a number of copies shall be sent to each of the Public Service Commissioners of the island. The names and amounts referred to in said decisions shall be omitted. Section 5.-The Treasurer of Porto Rico shall appoint the following permanent personnel for the Bureau of the Board of Review: One Chief of the Bureau and Secretary of the Board of Review and One assistant chief and assistant secretary, at an annual salary of One inspector at an annual salary of One stenographer and translator, at an annual salary of. $4, 000. 00 3, 000. 00 2, 500. 00 1, 800. 00 1, 400. 00 500.00 The chief of the Bureau, the assistant chief and the inspector shall have all the rights and duties conferred by law on internal-revenue agents. They shall know how to read, write, and speak English and Spanish and shall have knowledge of the law, decisions, and procedure relative to income and property taxes, and besides, they shall be competent and experienced in accounting so that they may personally make examinations of the account books of any taxpayer whenever the Board may deem it necessary. Section 6. For payment of salaries to the aforesaid employees, as well as for furniture, typewriting machines, stationery, and the payment of per diems and traveling expenses to the members of the board and the employees of the Bureau when it is necessary for them to travel in the performance of their official duties, the sum of thirty thousand (30,000) dollars a year is hereby appropriated, for the fiscal years 1923-24 and 1924-25, and for successive fiscal years. Section 7.-The Governor of Porto Rico is hereby authorized and directed to furnish the permanent Board of Review and Equalization adequate quarters for its meetings and offices. Section 8.-All laws or parts of laws in conflict herewith are hereby repealed. Section 9.-This Act, being of an urgent and necessary character, shall take effect immediately after its approval. Approved, August 2, 1923. COURT OF TAX APPEALS [No. 172] AN ACT To create the Court of Tax Appeals of Puerto Rico; to determine its organization, authority, and operation: to establish its jurisdiction, and to repeal Act No. 75 of August 2, 1923, as same was sub sequently amended by Act No. 46 of April 26, 1928, and for other purposes Be it enacted by the Legislature of Puerto Rico: Section 1.-The Court of Tax Appeals of Puerto Rico is hereby created, which shall be composed of a president and four associate members. The president, who shall be the executive officer of the court, in charge of seeing to the enforcement of all its decisions, orders, and resolutions, shall be a lawyer in the active practice of his profession in Puerto Rico for a term of not less than ten (10) years. Of the four associate members, one shall be a certified public accountant, of reputation and experience; another shall be a civil engineer of reputation and having practiced his profession in Puerto Rico for a term of not less than ten (10) years; another shall be an agricultural engineer with qualifications similar to those of the civil engineer; and the other shall be a businessman or economist versed in tax matters, a fact he shall establish through the work he may have done in that line prior to his appointment. The president, as well as each one of the associate members, shall receive an annual salary of five thousand six hundred (5,600) dollars. These salaries shall be paid monthly, chargeable to the corresponding appropriations in the annual budget of Puerto Rico. The members of the court shall be appointed by the Governor of Puerto Rico by and with the advice and consent of the Senate, for a term of ten (10) years, and they cannot be removed from their office except for just cause and upon complaint filed by the Attorney General of Puerto Rico in the Supreme Court of Puerto Rico: Provided, That the members of the court shall not practice their respective professions or discharge other offices during the term for which they may be appointed, and they shall devote all their time to the fulfillment of the duties and performance of the functions imposed on them by this Act. The Court of Tax Appeals shall appoint a secretary, who shall perform the duties of said office and who shall possess ample knowledge of accounting and be conversant with the laws and regulations which govern the levying and collection of taxes in Puerto Rico. Said official shall receive an annual salary of three 88301-44- -12 thousand six hundred (3,600) dollars, which salary shall be paid monthly, chargeable to the corresponding appropriation in the annual budget of Puerto Rico. The secretary shall hold office at the pleasure of the court. The court shall appoint all those subordinate employees who may be necessary for its best operation. The salaries of such employees shall be fixed annually to be paid from the item which the Legislature may appropriate therefor in the annual budget. Section 2.-The Court of Tax Appeals shall have its office in the city of San Juan, where it shall hold its meetings; but whenever it may deem it convenient, the court may move to any place in Puerto Rico in order to make investigations and to hear evidence on matters pending its decision. Section 3.-The court shall operate with quasi-judicial character, and shall make the rules which may be necessary for the purposes of regulating the proceedings before same. These rules, however, shall specifically state that all claims before the court shall be initiated by means of a sworn complaint which the plaintiff shall file himself or by his duly authorized representative, and in said complaint he shall set forth his alleged right, stating clearly in a concise manner, the grounds for same, as well as those laws or legal principles in Puerto Rico which affect or may affect his claim. The rules shall also provide for service of all complaints on the Treasurer of Puerto Rico which shall be done by delivering to him at his office a copy of the complaint. Said official shall answer such complaint in writing, and in all cases he shall appear before the court, represented by an official of the Department of Justice of Puerto Rico. After the complaint has been filed, the subsequent procedure, including the hearing of the evidence which may be necessary to arrive at a decision, shall be determined by the court in its rules of procedure. Section 4.--The court shall have jurisdiction to revise the assessment and reassessment of personal and real property and shall take cognizance of all claims which may be brought before it by interested parties against the decisions of the Treasurer of Puerto Rico which may affect the payment of property taxes, income taxes, and inheritance taxes. This jurisdiction, however, cannot be pleaded before the court by any person until there has been an administrative decision in the matter on the part of the Treasurer of Puerto Rico, according to law. In those proceedings which are not clearly specified by the rules of the court, the provisions of the Code of Civil Procedure which regulate the procedure before the district courts, shall apply. Section 5.-After a claim has been duly instituted and answered, thereby clearly establishing a controversy to be decided by the court, the same shall proceed to hear the necessary evidence and carry out all pertinent acts for its best enlightenment, in order to render a just decision according to law. After hearing all the evidence and after any additional investigation ordered by the court has been made, the court shall proceed to consider it and shall render the corresponding decision by a majority of the court. These decisions shall be final; but the aggrieved party may, within thirty (30) days after the decision has been rendered, appeal therefrom to the Supreme Court of Puerto Rico, through a writ of certiorari for a revision of the proceedings. The Supreme Court of Puerto Rico shall have competent jurisdiction for such revision, basing itself exclusively on the record of the case, but the granting of the writ shall not operate to stay execution of the decision rendered, which shall be effective forthwith and until final decision is rendered to confirm or modify it. The decision of the Supreme Court shall be final and unappealable. Section 6.-The court shall divide the period of its sessions into four terms, as follows: the first annual term shall comprise the months of January and February; the second annual term shall comprise the months of March, April and May; the third annual term shall comprise the months of June, July and August; and the fourth annual term shall comprise the months of September, October and November. All matters presented to the court during any annual term, shall be decided during the same or the next succeeding term. Section 7.-The court, besides establishing the necessary rules of procedure in cases within its jurisdiction, shall also prepare by-laws to govern its operation. The rules of procedure, as well as the by-laws must be approved during the first sixty (60) days after the organization of the court. Section 8.-The sessions of the Court of Tax Appeals shall be public, and the court must provide for the publication of its decisions in such manner as may be adapted to public use, and all authorized publications shall constitute complete evidence of the decisions of the court in all courts of justice, without further identification or proof. Section 9.-To carry out the provisions of this Act, the sum of thirty-one thousand six hundred (31,600) dollars is hereby appropriated from any funds available in the Treasury of Puerto Rico not otherwise appropriated, for the payment of the salaries of the president, of the associate members, and of the secretary of the board, as stipulated by this Act; and, likewise, the sum of thirty-five thousand (35,000) dollars is hereby appropriated from any funds available in the Treasury of Puerto Rico not otherwise appropriated, to pay for materials, traveling expenses of the court, incidentals, rentals, and other necessary expenses for the operation of the court: Provided, That the salaries of the subordinate personnel of the court, shall be paid from the item of thirty-five thousand (35,000) dollars hereby appropriated: And provided, further, That for the fiscal year 1942-43, as well as successive fiscal years, the salary of the president as well as those of the associate members, that of the secretary and those of the subordinate personnel, shall be appropriate in the general budget of Puerto Rico, as well as the item to take care of the purchase of materials, traveling expenses, incidentals, rentals, and other necessary expenses for the operation of the court. Section 10.-Acts No. 75 of August 2, 1923, and No. 46 of April 26, 1928, are hereby repealed. Section 11.-The Treasurer of Puerto Rico in his capacity as president exofficio of the present Board of Review and Equalization created by Act No. 75, of August 2, 1923, as amended by Act No. 46, of April 26, 1928, is hereby authorized and directed to deliver to the Court of Tax Appeals created by this Act, all the material, furniture, books, and all matters pending before the Board of Review and Equalization at present in operation. Section 12.-All laws or resolutions in conflict herewith are hereby repealed. EXHIBIT NO. 30 Reference was made to the following certified letter from Mr. C. H. Terry, general supervisor of elections of Puerto Rico, regarding the election of two members of the now extinct board of review and equalization about which testimony was heard from Senator Balseiro on pages 308 and 309. The letter is as follows: ISLAND OF PUERTO RICO, City of San Juan: GOVERNMENT OF PUERTO RICO, I, Charles H. Terry, general supervisor of elections of Puerto Rico, do hereby certify as follows: That in the election held November 5, 1940, Rafael Balseiro Ramos and Benigno Pacheco Tizol were duly elected as regular members of the now extinct board of review and equalization, by the combined votes of the Union Republicana and Socialist Parties, they having received 222,661 and 222,563 votes, respectively. Also that in the election held November 5, 1940, Eduardo Capo Cintron and Jaime Bishop, were duly elected as substitute members of the now extinct board of review and equalization, by the combined votes of the Union Republicana and Socialist Parties, they having received 222,632 and 222,617 votes, respectively. That at the request of the Hon. Celestino Iriarte, senator for the first senatorial district of Puerto Rico, this certificate has been issued at San Juan, P. R., this 10th day of June 1943. C. H. TERRY, General Supervisor of Elections of Puerto Rico. EXHIBIT No. 31 On page 326 reference was made to the following information regarding votes by the members of the insular legislature on controversial legis lation referred to in the testimony of Senator Balseiro. The information was supplied at the conclusion of the hearings and is as follows: H. B. 146 (AMENDING WATER RESOURCES AUTHORITY LAW) In the senate: Affirmative votes: Ramón Barreto Pérez, José N. Berríos Berdecía, Domingo Bonet Santos, Negative votes: None. In the house: Affirmative votes: Rafael Arrillaga Torrens, Independent-1; Eudaldo Báez García, Juan Negative votes: Rafael Córdova Dávila, Leopoldo Figueroa, Jacinto García de Quevedo, In the senate: S. B. 181 (PLANNING BOARD) José N. Berríos Berdecía, Domingo Bonet Santos, Felipe Colón Díaz, Negative votes: José A. Balseiro, Adolfo García Veve, Celestino Iriarte, Uniorrepublicans-3; Ramón Barrios, Bolívar Ochart, Lino Padrón Rivera and Bernardino Villaneuva, Socialists-4; grand total, 7. In the house: Affirmative votes: Rafael Arrillaga Torrens, Independent-1; Eudaldo Báez García, Juan Bennazar, José Cordero Pérez, Lino Corretjer, Elmer Ellsworth, Santos García Ruíz, Miss María Libertad Gómez, Carmelo J. Gorritz, Luis Negrón López, Cruz Ortîz Stella, Jesús T. Piñero, Samuel R. Quiñones, Ernesto Ramos Antonini, Carmelo Rodríguez García, Leoncio Santaella León, Julio A. Santos, José Soltero, Luis Sánchez Frasqueri, Populars18; Rafael Rodríguez Pacheco, Liberal-1; grand total, 20. Negative votes: Leopoldo Figueroa, Ramón Llovet, Jr., José Valiente, Uniorrepublicans3; Gaspar Rivera, Unificationist-1; grand total, 4. In the senate: H. B. 669 (DEVELOPMENT COMPANY) Ramón Barreto Pérez, José N. Berríos Berdecía, Domingo Bonet Santos, Negative votes: José A. Balseiro, Adolfo García Veve, Blas C. Herrero, Celestino Iriarte, |