MOUKBIL KEMAL TASH JULY 11, 1939.-Committed to the Committee of the Whole House and ordered to be printed Mrs. O'DAY, from the Committee on Immigration and Naturalization, submitted the following REPORT [To accompany S. 1534] The Committee on Immigration and Naturalization, to whom was referred the bill (S. 1534) for the relief of Moukbil Kemal Tash, having considered the same, report it back to the House without amendment and recommend that the bill do pass. PURPOSE OF THE BILL The bill authorizes the cancelation of the warrant of arrest and order of deportation of this alien and would record him as having been lawfully admitted for permanent residence. GENERAL INFORMATION There appeared before the committee the Commissioner of Immigration and Naturalization of the Department of Labor. He also presented the records of the Department. The Commissioner stated that they had investigated the case there and were of the opinion that the alien had reason to believe that he had been admitted for permanent residence instead of on a limited visa. There is no fraud connected with this case. It also appeared that the alien had very strong endorsements as to his character and deportment while residing in the United States. The fact that the Turkish quota is exhausted and will not be open for several years prompted the introduction of the bill. The committee also had before it the report of the Senate committee, which states the facts quite fully and is, therefore, attached and made a part of this report. The committee, after considering the evidence presented, reported the bill favorably. [S. Rept. No. 543, 76th Cong., 1st sess.] The Committee on Immigration, to whom was referred the bill (S. 1534) for the relief of Moukbil Kemal Tash, having considered the same, report it back to the Senate without amendment and recommend that the bill do pass. PURPOSE OF THE BILL That the Secretary of Labor is authorized and directed to cancel deportation proceedings in the case of Tash, any provision of existing law to the contrary notwithstanding. From and after the date of approval of this act, the said alien shall not again be subject to deportation by reason of the same facts upon which the outstanding proceeding rests, and he shall be deemed to have been lawfully admitted at New York, N. Y., on July 25, 1924, as an immigrant for permanent residence. The records of the Department of Labor show that Tash, a 47-year-old native and citizen of Turkey, of the Turkish race, last entered the United States on July 25, 1924, at New York, N. Y., and was admitted for a temporary period of 3 months. He has never been lawfully admitted for permanent residence. Inasmuch as Mr. Tash did not depart from the United States at the expiration of the period of his temporary admission, but continued to remain here, a warrant was issued on March 29, 1938, for his arrest in deportation proceedings, on the ground that he had remained in the United States for a longer time than permitted under the Immigration Act of 1924 or regulations made thereunder. After considering the evidence adduced at the hearing accorded the alien, the Labor Department concluded on May 4, 1938, not to enter an order of deportation, but to permit Mr. Tash to depart voluntarily to any country of his choice, except contiguous territory or adjacent islands, on or before July 1, 1938. Further consideration was given the case on May 10, 1938, upon the basis of certain requests made by the alien's attorney, and at that time the Department concluded to defer action in the matter pending the outcome of remedial legislation by Congress. Such legislation failed of passage and on August 29, 1938, the Department directed that Mr. Tash might be granted 90 days from date of notification within which to depart to any country of his choice, and that he should be informed of the privilege of a preexamination. The time within which he might depart subsequently was extended to January 19, 1939, inasmuch as Mr. Tash was having difficulty in securing appropriate travel documents. Upon receiving information that a bill had been introduced in the Congress for the alien's relief, the Department directed that action looking to the enforced departure of Mr. Tash be deferred pending the outcome of the bill at the present session of Congress. From information furnished your committee, Mr. Tash appears to be a person of substance and culture, resides with his mother in the United States and that his only relative abroad is an aunt. He is self-supporting. The quota for Turkey is oversubscribed for approximately 2 years, and in the circumstances the Labor Department interposes no objection to passage of the bill. Your committee, after carefully considering the facts and evidence in this case, recommend that the bill be favorably reported to the Senate and that the same so pass. DISTRICT OF COLUMBIA REVENUE ACT OF 1939 JULY 12, 1939.-Committed to the Committee of the Whole House on the state of the Union and Ordered to be printed Mr. RANDOLPH, from the committee on conference, submitted the following REPORT [To accompany H. R. 6577] The committee of conference on the disagreeing votes of the two Houses on the amendment of the Senate to the bill (H. R. 6577) to provide revenue for the District of Columbia, and for other purposes, having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses as follows: That the House recede from its disagreement to the amendment of the Senate, and agree to the same with an amendment as follows: In lieu of the matter proposed to be inserted by the Senate amendment insert the following: TITLE I-FEDERAL PAYMENT For the fiscal year ending June 30, 1940, and for each fiscal year thereafter, there shall be appropriated, out of any money in the Treasury not otherwise appropriated, as the annual payment by the United States toward defraying the expenses of the government of the District of Columbia, the sum of $6,500,000. TITLE II-INCOME TAX This title divided into sections and paragraphs according to the following table of contents, may be cited as the "District of Columbia Income Tax Act": Sec. 1. Application of title. Sec. 2. Imposition of tax. TABLE OF CONTENTS (a) Tax on individuals. (b) Tax on corporations. (c) Definition of "taxable income." Sec. 8. Net income-definition. Sec. 4. Gross income and exclusions therefrom. (a) Of resident individuals. (b) Of corporations and nonresident individuals. Sec. 5. Deductions from gross income. (a) Items of deduction. (b) Allocation of deductions. (c) Corporations and nonresident individuals to file||return of total income. Sec. 6. Gain or loss from sale of assets. Sec. 7. (a) Gain or loss in capital assets not recognized. Exchanges. (b) Change of status. In return for fractional part of year. Accounting periods. Sec. 11. Period in which items of gross income included. (a) Dealers in personal property. (b) Sales of realty and casual sales of personalty. (d) Gain or loss upon disposition of installment obligations. Sec. 14. Inventories. Sec. 15. Individual returns. Sec. 16. (a) Requirement. (b) Persons under disability. (c) Fiduciaries. Corporation returns. Sec. 17. Taxpayer to make return whether return form sent or not. Sec. 18. Time and place for filing returns. Sec. 19. Extension of time for filing returns. Sec. 20. Sec. 21. Allocation of income and deductions. (a) Secrecy of returns. (b) When copies may be furnished. (c) Reciprocal exchange of information with States. (d) Publication of statistics. (e) Penalties for violation of this section. Sec. 22. Returns to be preserved. Sec. 23. Fiduciary returns. (a) Requirement of return. (b) Joint fiduciaries. (c) Law applicable to fiduciaries. Sec. 24. Estates and trusts. (a) Application of tax. (b) Computation of tax. (c) Net income. (d) Different taxable year. (e) Revocable trusts. (f) Income for benefit of grantor. (g) Definition of "In discretion of grantor." (h) Income from intangible personal property held by trust. Sec. 25. Partnerships. (a) Partners only taxable. (b) Partnership return. Sec. 26. Payment of tax. (a) Time of payment. (b) Extension of time for payment. (c) Voluntary advance payment. (d) Fractional part of cent. (e) Payment to the collector and receipts. Sec. 27. Tax a personal debt. Sec. 28. Information from Bureau of Internal Revenue. (a) Duties of the assessor. (b) Records, statements, and special returns. Sec. 30. Assessment and collection of deficiencies. (a) Authority for making. (b) Bond to stay collection. Sec. 33. Period of limitation upon assessment and collection. (a) General rule. Sec. 84. Sec. 36. (b) False return. (c) Waiver. (d) Collection after assessment. Refunds. Sec. 35. Closing agreements. Compromises. (a) Authority to make. (b) Concealment of assets. (c) Of penalties. Sec. 37. Failure to file return. Sec. 38. Interest on deficiencies. Sec. 39. Additions to tax in case of deficiency. (a) Negligence. (b) Fraud. Sec. 40. Additions to tax in case of nonpayment. (a) Tax shown on return. (b) Deficiency. (c) Fiduciaries Sec. 41. Time extended for payment of tax shown on return. (a) Negligence. (b) Willful violation. (c) Definition of "person." (d) No fraud penalty if full disclosure made. Sec. 43. Definitions. APPLICATION OF TITLE SECTION 1. The provisions of this title shall apply to the taxable year 1939 and succeeding taxable years, except that in the case of a taxable year beginning in 1938 and ending in 1939 the income taxable under this title shall be that fraction of the income for the entire fiscal year equal to the number of days remaining in the fiscal year after January 1, 1939, divided by three hundred and sixty-five: Provided, however, That if the taxpayer's records properly reflect the income for that part of the fiscal year falling in the calendar year 1939, then the portion of the fiscal year's income taxable hereunder shall be the portion received or accrued during the calendar year 1939. IMPOSITION OF TAX SEC. 2. (a) TAX ON INDIVIDUALS.-There is hereby levied for each taxable year upon the taxable income of every individual domiciled in the District of Columbia on the last day of the taxable year a tax at the following rates: One per centum on the first $5,000 of taxable income. One and one-half per centum on the next $5,000 of taxable income. Two and one-half per centum on the next $5,000 of taxable income. |