52 STAT.] 75TH CONG., 3 D SESS.-CH. 223-MAY 16, 1938 information as may be requested by the Commissioners relative to any person subject to the taxes imposed under this title. "SEC. 14. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Commis- sioners or any person having an administrative duty under this title to divulge or make known in any manner the receipts or any other information relating to the business of a taxpayer contained in any return required under this title. The persons charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or pro- ceeding in any court, except on behalf of the United States or the District, or on behalf of any party to any action or proceeding under the provisions of this title, when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of such returns or of the facts shown thereby, as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the delivery to a taxpayer, or his duly authorized representative, of a certified copy of any return filed in connection with his tax, nor to prohibit the publication of sta- tistics so classified as to prevent the identification of particular returns and the items thereof, or the inspection by the corporation counsel of the District, or any of his assistants, of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted for the collection of a tax or penalty. Returns shall be preserved for three years and thereafter until the Commissioners order them to be destroyed. Any violation of the provisions of this section shall be subject to the punishment provided by section 12 of this title. "SEC. 15. This title shall not be deemed to repeal or in any way affect any existing Act or regulation under which taxes are now levied, or any license or license fees are now required. "SEC. 16. Sections 2 and 3 of this title shall be effective upon the approval of this Act. The remaining sections of this title shall be effective July 1, 1938. This title shall expire June 30, 1939. "SEC. 17. Appropriations are hereby authorized for such addi- tional personnel and expenses as may e necessary to carry out the provisions of this Act. "SEC. 18. The proper apportionment and allocation of gross receipts with respect to sources within and without the District may be determined by processes or formulas of general apportionment under rules and regulations prescribed by the Commissioners." (b) The amendment made by this section shall not affect the taxes imposed and the licenses required by the provisions of title VI of such Act for the fiscal year ending June 30, 1938. SEC. 7. Title VII of such Act is amended to read as follows: "SEC. 1. For the fiscal years ending June 30, 1938, and June 30, 1939, the rate of taxation imposed for the District of Columbia on real and tangible personal property shall not be less than 1.75 per centum on the assessed value of such property. "SEC. 2. Until and including June 30, 1939, the Secretary of the Treasury, notwithstanding the provisions of the District of Columbia Appropriation Act, approved June 29, 1922, is authorized and directed to advance, on the requisition of the Commissioners of the District of Columbia, made in the manner now prescribed by law, out of any money in the Treasury of the United States not otherwise appro- priated, such sums as may be necessary, from time to time, during said fiscal year to meet the general expenses of said District as 30525°-38 - -24 369 Divulging of infor- mation relating to business of taxpayer unlawful; exception. Furnishing tax- payer with copy of his return. Publication of sta- tistics. Use of returns in court action. Preservation of re- turns. Penalty for viola- tion. Existing provisions not repealed. Effective dates of designated sections. Expiration oftitle. Additional person· nel and other neces- sary expenses. Apportionment and allocation of gross re- ceipts. Existing provisions to remain effective, fiscal year 1938. 50 Stat. 692. Real and tangible personal property, rate for fiscal years 1938 and 1939. Authorization for advance of funds. 42 Stat. 668 .
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