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After “educting the nonrecurring item for 1935, the net increase of $19,088 for 1936 is to provide for •100 percent salaries and for electricity, as follows: Additional amount required for 100 percent salaries

$8, 688 Electricity

10, 400 Net increase

19, 088 Following the project estimate sheet, the items by activities are explained as follows:

1. The personnel is divided into three classes according to assignments with amounts, as indicated for 1936, the same as 1935 except for the increase necessary to pay the 100 percent salaries. The sum of $7,390 is allotted for temporary employees for social functions and other work of a temporary character.

2 and 3. The sum of $5,225 is allotted for greenhouse supplies and materials and greenhouse repairs. This amount is the average expenditures for these purposes over several years and is not excessive for the 18 houses (13 used exclusively and part of 5 others).

4. Electricity for the Mansion and office building has been furnished from the State Department Building plant without charge against the appropriation for the White House. This arrangement was used in order to eliminate the additional metering and panel boards which would have been required if separate charges had been made. However, in connection with the alterations and addition to the Executive Office, it was decided to modernize the electrical system as far as possible because of the installation of certain equipment requiring alternating current. This necessitated a separate transformer and meter for the White House, and precludes the possibility of this service being furnished without charge. The estimated cost of the alternating current for the fiscal year 1936 is $10,400. Electricity for the direct current equipment still remaining, amounting to about $4,000 per year, will be obtained from the State Department Building plant as heretofore without charge to the White House appropriation. All other fixed charges are in proportion to previous expenditures.

5. The item of repairs to furniture, furnishings, equipment and buildings is in line with previous expenditures for these purposes, except during those years in which additional funds were available for extraordinary repairs, refurnishings, etc.

6. The amount estimated for equipment is in proportion to previous expenditures and is necessary for replacements.

7. This item is to provide a fund for miscellaneous contingencies that arise in connection with the operation of the Mansion, such as the purchase of soaps, cleaning materials, and other supplies.

Mr. WOODRUM. What about the White House personnel; is the number for 1936 the same as that for 1935?

Mr. CAMMERER. It is exactly the same. You will find that in the first column on page 10 of the committee print of the bill.

Mr. WOODRUM. There is a net increase in the amount of $19,088, and that is explained on account of the necessity of bringing the salaries up to 100 percent, and the furnishing of electricity, which you have just explained, in item 4.

Mr. CAMMERER. For the alternating current; yes, sir.

Mr. WOODRUM. Otherwise, the appropriation is practically the same as for 1935?

Mr. CAMMERER. Exactly the same, except for the $50,000, which is only appropriated once every 4 years.

CARE OF WHITE HOUSE GROUNDS BY NATIONAL PARK SERVICE

Of course, Mr. Chairman, there are quite a number of things that the National Park Service does, in the way of furnishing labor, and so forth, to the White House, which we do not include in these figures.

Mr. WOODRUM. The President has the right, and it has been the custom, to draw on different departments for personnel or assistance in the way of expert help needed for work at the White House, in the case of an emergency. That has been true, has it not, all the time?

Mr. CAMMERER. Yes, sir.

Mr. WOODRUM. The White House has called on the Park Service for considerable assistance in maintaining the White House grounds, has it not?

Mr. CAMMERER. For considerable labor.

Mr. WOODRUM. Has that been occasional, or periodic, or more or less an established custom?

Mr. CAMMERER. It has been more or less an established practice. Of course, I inherited the present system last August, when maintenance of the White House was transferred to the Office of the National Capital Parks and to the National Park Service. But I know that custom has been going on for 7 or 8 years in the past, at least, and it is a perfectly legitimate and necessary service that we render, in taking care of the White House grounds, doing carpentry repair work, and so forth. There is a tremendous amount of that kind of work, and we are the logical bureau to do it.

Mr. WOODRUM. And the expense of that is taken out of the Park Service appropriation?

Mr. CAMMERER. We have to save here and there on Washington park items in order to furnish that service, but we have been able to do that. Of course, the Park Service appropriation does not reflect the true cost picture.

Mr. WOODRUM. Neither does the White House appropriation, as it stands?

Mr. CAMMERER. No, sir.

Mr. WOODRUM. Would it not, as a matter of bookkeeping practice, and for the sake of accuracy, be better, in future budgets, to let the White House appropriation carry that item rather than transferring it from the Park Service appropriation?

Mr. CAMMERER. We think so, Mr. Chairman. We think the true cost of this new activity should be reflected in a proper appropriation.

Mr. WOODRUM. As I understand it, this service which the Park Service renders in connection with the White House grounds is not a temporary or sporadic service, called for like the other activities, but it is the regular established service that has been rendered through the years and paid for as a part of the park appropriation.

Mr. CAMMERER. That is true. The White House service is not allowed to suffer for any money because we withdraw that from other items for the National Capital parks in the District, and transfer the labor to do it from that service. I think, as a matter of bookkeeping, it ought to be shown, probably in the way you suggest, Mr. Woodrum.

Mr. WOODRUM. You have the information which you can furnish to the Bureau of the Budget, so that they could make that change?

Mr. CAMMERER. Yes, sir. Mr. WOODRUM. I suggest that next year that might be called to the attention of the Bureau of the Budget and presented to them in

that way

Mr. CAMMERER. Very well, sir, we will do that.

REPAIRS AND REPLACEMENT OF FURNISHINGS

Mr. WIGGLESWORTH. Would you say a further word about the $50,000 for extraordinary repairs and equipment?

Captain Lock. It has been customary for the past 20 years for Congress to appropriate a sum that approximates $50,000 for each

fiscal year.

incoming administration, every 4 years. That was originally for the purpose of taking care of such changes in the White House furnishings and arrangements as the incoming administration might want to make.

It has been used in the past few years to take care of such accumulated repairs, and replacement of furnishings that we have been unable to handle through our other appropriations. Very little has been spent for additional furniture; in general, it has been used to repair or replace worn-out furnishings on hand.

It has been appropriated by Congress without any budget estimate or request by the President.

Mr. WIGGLESWORTH. Does it appear how much of that appropriation has, in fact, been used ?

Captain Lock. Yes, sir; it will all have been used by the end of the Mr. WIGGLESWORTH. The present fiscal year?

Captain Lock. Yes, sir; that is included in the estimate and accounted for as having been expended during the fiscal year 1935.

Mr. WIGGLESWORTH. Aside from that sum, have there been any funds received for this purpose, other than appear in the independent offices appropriation bill for the present fiscal year?

Captain Lock. There have been no funds other than for the construction of the Executive Offices. That was an item of $325,000, and I believe that was included in the bill passed by the Congress. Congress itself appropriated that amount to the President, in a separate item, and that has been expended.

Mr. WIGGLESWORTH. No other sums have been used, coming from the Public Works appropriation, or from any other lump-sum appropriation?

Captain Lock. No, sir.

HIRE OF TEMPORARY EMPLOYEES

Mr. WIGGLESWORTH. Would you also say a further word as to the sum of $7,390 for temporary employees for social functions and other work of a temporary character?

Captain Lock. Yes, sir; it is not the practice to carry the entire service personnel necessary for taking care of social functions, all the time. At these various social functions people, for instance, who check hats and perform other additional services, such as butlers, and waiters, are hired on a per diem basis, when the occasion demands. This has been done year in and year out. The item to which you refer is to pay for the additional personnel necessary to handle the White House functions. The ordinary staff could not handle those huge crowds without additional help.

Mr. Woodrum. That is about the same amount as in previous years?

Mr. CAMMERER. For 1934 it was $8,211; for 1935 it was $7,390, and the estimate for 1936 is for $7,390. It runs along about the same amount each year.

We have a similar situation in the parks of the National Park Service. There we have our regular, permanent staff, but when the peak season comes we add a few temporary employees to take care of the peak loads. The employees provided for in this item are for the peak-load requirement.

Captain Lock. It is really the only economical way to do it.

TUESDAY, DECEMBER 4, 1934.

BOARD OF TAX APPEALS

STATEMENTS OF EUGENE BLACK, CHAIRMAN, AND ROBERT C.

TRACY, SECRETARY

Mr. WOODRUM. We will take up the items for the Board of Tax Appeals. Judge Black, will you present the justification for the appropriation for the Board of Tax Appeals?

Mr. Black. Yes, sir; the justification is as follows:

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Includes $531 transferred to Division of Disbursements. * Increased by $3,300 transferred from salaries and expenses and $756 in accordance with sec. 216, title II, Independent Offices Appropriation Act, Mar. 28, 1934.

* Based on salary appropriation of 90 percent.

SALARIES

The estimate of $478,500 for salaries is to cover the personnel of the Board, including members, as it existed on July 1, 1934, and is computed on a 100 percept basis. The Board as now organized consists of 16 members and 117 employees. It is believed that all of the employees are necessary for the efficient conduct of the business of the Board and I am not prepared at this time to suggest or recommend that any reduction be made in the personnel.

EXPENSES

Material and supplies.—This allotment, which covers purchases of the usual run of office supplies, is less than that proposed for the fiscal year 1935, as it is believed that the carry-over from the current fiscal year to 1936 of supplies on hand will be sufficient to warrant a slight reduction in estimated expenditures.

Communication service.—This allotment covers the Board's pro rata share for contract telephone service and also such extra and additional charges for longdistance toll calls and telegrams as may be found necessary. The same amount ($3,000) is proposed for both 1935 and 1936.

Travel.-The Board has made great progress in the disposition of cases pending before it, and it is believed that during 1936 the expenses of travel can be reduced to $9,000, or $1,000 less than the sum allotted for travel during the fiscal year 1935. Since July 1, 1934, hearings on circuit have disposed of a large number of pending cases and the schedule of hearings proposed for the period from January to June 1935 will in all probability result in the disposition of many more such pending cases.

Contract stenographic reporting.—The sum of $17,000 is suggested for this service which is $1,000 less than that proposed for the fiscal year 1935. Unless it should be found necessary to conduct hearings in an unusually large number of important cases involving the testimony of many witnesses, it is my belief that the amount suggested for 1936 will be adequate for our usual needs.

Repairs and alterations. The amount suggested for 1936 is one-half of that proposed for 1935. This fund is usually called on to cover minor repair jobs done to furniture, equipment, etc., in the Board's custody, through the office of the superintendent of the Revenue Building, in which the Board's offices are located.

Special miscellaneous.—The allotment hereunder ($200) is the same as that proposed for the fiscal year 1935. The fund is used to cover small items, such as railway-express charges, occasional freight charges, and other like miscellaneous charges which cannot be properly allocated to one or another of the regular allotments.

Furniture and fixtures.—The sum of $3,150 is suggested as the allotment under this classification. The allotment for the current fiscal year is $1,500. Against this fund we charge the cost of purchase of typewriters, office devices, and books, periodicals, and pamphlets for the library. The publication of new textbooks, tax services, State codes, etc., which are essential to the Board in its work, will cause the additional expenses to fall probably in the fiscal year 1936, and for this reason an increase in this particular allotment is suggested.

In

PRINTING AND BINDING During the fiscal year 1934, we spent all of our appropriation of $22,000 and found it necessary to augment this sum by transfer of funds of $3,300. For the fiscal year 1935 our appropriation is $20,000, and considering the large number of reports and opinions that are now being promulgated by the Board, I fear that this sum will not be sufficient to carry us through the present fiscal year. order to be on the safe side and provide that there will be no delay in the prompt publication of the Board's reports, I have suggested that the sum of $26,000 should be appropriated for the fiscal year 1936.

The subcommittee which has heretofore considered the Board's estimates of appropriations has given evidence of great interest in the work of the Board, and for this interest the Board is extremely grateful. As a matter of information, I am attaching to this statement (1) statistical statement of proceedings docketed and disposed of since the Board's organization; (2) statement of proceedings pending before the Board as of October 31, 1934; (3) number of proceedings pending before the Board as of October 31, 1934, arranged by years; (4) tables showing the action of the Circuit Court of Appeals and the Court of Appeals of the District of Columbia on Board proceedings before those tribunals; (5) action on proceedings decided by the Board wherein certiorari has been applied for; (6) receipts and expenses of the Board from its beginning to October 31, 1934; and (7) supplemental statement of savings, etc.

In the statement which I submitted to your honorable subcommittee 1 year ago in justification and explanation of the estimates of appropriations for the fiscal year ending June 30, 1935, I stated: “I have high hopes that by July 1, 1934, we will show less than 10,000 cases pending before the Board" (that figure being lower than any the Board has reached since 1926). I have the honor to report that that forecast has been substantially sustained.

On July 1, 1934, the number of pending cases before the Board was 10,057. That is the lowest figure of pending cases before the Board since April 1926. On October 31, 1933, little more than 1 year ago, there were pending before the Board, 15,197 cases involving deficiencies of $655,678,157.51. During the 12month period intervening we have received 3,518 new appeals, involving total deficiencies of $162,381,947.08. On October 31, 1934, there were pending before the Board, 9,185 cases involving deficiencies of $523,284,881.49. During this period of 12 months' time the Board has disposed of 9,909 cases involving deficiencies of $307,995,562.14.

This progress continues. Although at the time I prepare this statement, I have not the completed figures for November 1934, the month just closed, relatively the same progress has been made.

The Board does not claim all the credit for this progress in clearing our dockets, much of it is due the Commissioner of Internal Revenue and the Assistant General Counsel for their work in arriving at settlements by stipulation with tax

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