86 Commencement of proceedings not to stay Commis sion's order . Enforcement of Commission's order . Jurisdiction of court . Findings of fact . Additional evi- de nce. Mod ifi cat ion of Ending s of fact . Finali ty of ju dg- ment and decree . 28U.S.C.§§346, 347 . Review . Laws applicable to tax pro visions . 47 Stat. 259. Gen eral au thor ity of Commission . Refusals to obey subpena . 75 TH CONGRESS, 1ST SESSION-CH . 127-APRIL 26, 1937 The commencement of proceedings under this subsection shall not, unless specifically ordered by the court, operate as a stay of the Commission's order . (c) If any code member fails or neglects to obey any order of the Commission while the same is in effect, the Commissio n in its discretion may apply to the Circuit Court of Appeals of the United States within any circuit where such code member resides or carries on busin ess, f or th e enf orceme nt of its o rder, and shall certi fy and file with its application a transcript of the entire record in the pro- ceeding, including all the testimony taken and the report and order of th e Commiss ion . Upon such filing of the application and tran- script the court shall cause notice thereof to be served upon such code member and thereupon shall have jurisdiction of the proceed- ing and of the question determined therein, and shall have power to make and enter upon the pleadings, testimony, and proceedings set forth in such transcript a decree affirming, modifying, or setting aside the order of the Commission . The findings of the Commis- sion as to facts, if supported by substantial evidence, shall be con- clusive. If either party shall apply to the court for leave to adduce addi tiona l evid ence, and shall show to th e sati sfact ion of the court that such additional evidence is material and that there were rea- sonable grounds for the failure to adduce such evidence in the pro- ceeding before the Commission, the court may order such additional evidence to .be taken before the Commission and to be adduced upon the hearing in such manner and upon such terms and conditions as to the court may seem proper . The Commission may modify its findings as to the facts or make new findings, by reason of the additional evidence so taken, and it shall file such modif ied o r new findi ngs, which if su pport ed by sub- stantial evidence shall be conclusive, and its recommendation, if any, for the modification or setting aside of its original order . with the return of such additional evidence . T he ju dgmen t and decr ee of the court shall be final, except that the same shall be subject to review by the Supreme Court upon certiorari or certification as provided in sections 239 and 240 of the Judicial Code, as amended (U. S. C., title 28, sets. 346 and 347). (d) The jurisdiction of the Circuit Court of Appeals of the United States or the United States Court of Appeals for the District of Columbia, as the case may be, to enforce, set aside, or modify orders of the Commission shall be exclusive . SE C. 7. All provisions of law, including penalties and refunds . applicable in respect of the taxes imposed by Title IV of the Rev- enue Act of 1932, as amended, shall, insofar as applicable and not inconsistent with the provisions of this Act, be applicable with respect to taxes imposed under this Act . SEC . 8 . (a) The members of the Commission are authorized to administer oaths to witnesses appearing before the Commission and to authorize the taking of depositions in any proceedings ; and, for the purpose of conducting its investigations, said Commission shall have full power to issue subpenas and subpenas duces tecum, which shall be as nearly as may be in the form of subpenas issued by district courts of the United States . In case of contumacy by or refusal to obey a subpena issued to, any person, the Commission may invoke the aid of any court of the United States within the jurisdiction of which such inves tigati on or proc eeding is carried on, or where such person resides or carries on business, in requiring the attendance and testimony of witnesses and the production of books, papers, cor- respondence, memoranda, and other records . Upon the filing of the
