66 S T A T. ]
PUBLIC LAW 493-JULY 10, 1952
SEC. 5. Section 2 of title IX of the District of Columbia Revenue Act of 1937, as added by the Act of May 16, 1938, and as amended, is amended by striking out in the second paragraph thereof the numerals and words "$8,000 per annum" and inserting in lieu thereof the numerals and words "$13,000 per annum"; and is further amended by adding thereto the following new paragraphs: "The Board of Tax Appeals for the District of Columbia shall hereafter be known as the District of Columbia Tax Court and the member thereof shall be known as the judge of the District of Columbia Tax Court. The said District of Columbia Tax Court shall not be deemed or held to be a constituent member of the assessing or taxing authority of the District of Columbia but shall be deemed to be an independent agency, separate and apart from such assessing and taxing authority. All references in any statute (except this paragraph) to the Board of Tax Appeals or to the Board when used m the sense of the Board of Tax Appeals for the District of Columbia, or to the member thereof shall be considered to be made to the District of Columbia Tax Court and to the judge thereof, respectively. "Whenever the judge of the District of Columbia Tax Court shall be unable to hear and determine any case, or if said judge shall disqualify himself from hearing and determining any case, or if that office should become vacant, the Commissioners are authorized in their discretion to appoint any member in good standing of the bar of the United States District Court for the District of Columbia to hear and determine such case or cases in the place and stead of the duly appointed judge, or of the duly appointed judge who has vacated that office: Provided, That, if the of&ce of judge of the District of Columbia Tax Court shall become vacant, no such vacancy shall be deemed to exist for the purposes of this paragraph after the expiration of one hundred and twenty days, except that the person appointed to fill the temporary vacancy may and shall determine all cases the hearing of which commenced within such one hundred and twenty days. Any person appointed under this paragraph to act in the place and stead of the duly appointed judge of the District of Columbia Tax Court, or so to act while that oiRce is vacant, shall take the oath of office and shall be paid on a per diem basis in an amount to be determined by the Commissioners and paid out of the annual appropriation for the District of Columbia Tax Court. No action taken under this paragraph shall operate to reduce the salary of the duly appointed judge of the District of Columbia Tax Court. No person employed by the United States or by the District of Columbia shall be appointed under this paragraph. SEC. 6. The first sentence of subsection (h) of section 4 of the Act of August 28, 1935 (49 Stat. 948, ch. 794), as amended, is further amended to read as follows: " (h) COLLECTIONS.—If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by the Board or its designated agent in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection (including collection thereof by distraint), or by civil action in the name of the Board, and the employer adjudged in default shall pay the costs of such action." SEC. 7. Notwithstanding the provisions of the Reorganization Act of 1949 and notwithstanding the provisions of Reorganization Plan Numbered 5 of 1952, relating to the District of Columbia, the Board of Tax Appeals for the District of Columbia shall not be abolished, and, if prior to the enactment of this Act it has been abolished, it is hereby reestablished. In either event, the functions of the said Board of Tax Appeals transferred to the Board of Commissioners of the 3300 O - 53 - 38
547 52 Stat. 371. D. C. C o d e 472402.
D.C. Tax Court.
57 Stat. 108. D. C. C o d e 46304.
B o a r d of T a x Appeals. 63 Stat. 203. 5 USC 133Z note.
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