payers, thus closing the cases so stipulated without the necessity for formal hearings before the Board.

We feel highly gratified with the progress which is being made toward getting our calendars of pending cases current and we expect to continue our efforts along these lines with unabated vigor.

STATEMENT No. 1

Number of proceedings docketed and disposed of since the Board's organization

1 All opinions reviewed by the Board prior to July 11, 1927.

* Memorandum opinions were first authorized by the Revenue Act of 1928.

STATEMENT No. 2

On October 31, 1934, there were pending before the Board 9,185 proceedings divided as follows:

Not at issue__

Reserve A (pending court decision on similar question).

Circuit calendar...

Day calendar (set for hearing):

495

859

2, 379

135

306

3, 198 257

43

1, 513

A majority of the 9,185 proceedings pending before the Board as of October 31, 1934, involve taxes for several years. In view of that fact the following which sets out the years involved and the number of proceedings applicable thereto, the total is in excess of the pending cases: 1913, 6; 1914, 7; 1915, 8; 1916, 10; 1917, 33; 1918, 90; 1919, 107; 1920, 233; 1921, 194; 1922, 199; 1923, 375; 1924, 448; 1925, 610; 1926, 725; 1927, 1,009; 1928, 1,272; 1929, 2,080; 1930, 2,469; 1931, 1,856; 1932, 285; 1933, 13.

In comparing the above figures with the corresponding table submitted last year, it will be noted that a substantial reduction has been made in proceedings involving the years 1918 to 1930, inclusive. For ready comparison there is submitted in parallel columns the proceedings involving those years pending November 30, 1933 and October 31, 1934.

Under the Revenue Act of 1926, section 1003 (a), an appeal from the Board's decision was authorized to a United States Circuit Court of Appeals or the Court of Appeals of the District of Columbia, and thence to Supreme Court on certiorari. Since the passage of that act and to October 31, 1934, of the total of 23,410 decisions subject to appeal, 3,607 have been taken. The action of said courts on the Board's decisions is as follows:

1 This includes dismissals and miscellaneous from Mar. 1, 1926 to Oct. 1, 1926, and opinions, dismissals and miscellaneous from Oct. 1, 1926, to Oct. 31, 1934.

STATEMENT No. 5

Of the total number of 2,620 appeals decided to October 31, 1934, by the Circuit Courts of Appeals and the Court of Appeals of the District of Columbia, certiorari to the Supreme Court was applied for in 452 cases.

court thereon is shown by the following table:

Circuit Court of Appeals action on Board's decision:

Affirmed...

Modified
Reversed

Jurisdiction refused.

Supreme Court's action on Board's decision:

Affirmed by decision.

Affirmed by denial of certiorari_

Affirmed by dismissal..

Modified by decision.

Modified by denial of certiorari.
Reversed by decision..

Reversed by denial of certiorari_.

Pending Oct. 31, 1934:

On application for certiorari....

On certiorari granted. -

STATEMENT No. 6

The action of that

298

30

115

9

77

257

3

6

17

25

40

6

21

Total receipts and expenditures of the Board from its beginning to Oct. 31, 1934

1 A filing fee of $10 fixed pursuant to authority contained in sec. 904 of the Revenue Act of 1926. Board is authorized by sec. 1004 (b) of the Revenue Act of 1926 to fix a fee for preparing and conforming a transcript of the record on appeal.

1 $3,300 transferred to printing and binding (sec. 317, act of June 30, 1932, as amended by acts Mar. 3, 1933, and Mar. 20, 1933).

Augmented by $756.34 (sec. 21 (e), title II, p. 15, Independent Office Appropriation Act, Mar. 28, 1934. Augmented by $23,808 to restore 5 percent salary reductions.

⚫ Augmented by approximately $2,000 to cover 40-hour week.

(2) Transfer of $3,000 from "Salaries and Expenses" to "Printing and Binding" to cover cost of bound volume no. 31 is anticipated.

(3) Savings, 1934:

Salaries and expenses:

Legislative salary reduction...

Lapses, leave without pay, and unfilled vacancies. Printing and binding...

Savings, 1935:

Salaries and expenses, legislative salary reduction....
Printing and binding..

Savings, 1936: Salaries and expenses

$61, 308 9, 931 None.

$23, 947 None.

None.

Salaries (90 percent)--

(9) Personal services, limitation of appropriation for

Increase due to 5-percent restoration (5 percent).

STATEMENT No. 8

1 $505, 924 22, 000

$436, 350 23, 808

Statement showing the administrative promotions made since June 30, 1934, under the authority of sec. 24, Independent Offices Act, 1935

Statement showing the administrative promotions made since June 30, 1984, under the authority of sec. 24, Independent Offices Act, 1935-Continued

SALARIES, REDUCTION IN PERSONNEL

Mr. WOODRUM. Judge Black, we would like to have you take up the items, one by one, and make such observations in reference to them as you care to make.

Mr. BLACK. The first item is the item for salaries, and the amount is $478,500. The estimate includes the salaries of the 16 members of the Board and the 117 employees of the Board. The estimate is based on 100 percent of those salaries and that accounts for the increase over the appropriation last year. The estimate for last year was on the basis of 90 percent of salaries, as the committee will. recall.

I believe there is one additional employee that was added during the year at $1,260.

I might say in this connection that the Board of Tax Appeals is a comparatively small organization, and apparently all of the employees are kept reasonably busy at work, and I do not know of any reduction that could be made at this time in the force.

Mr. WOODRUM. You still have some vacancies in your staff that have not been filled?

Mr. BLACK. We have only one vacancy. We abolished some positions on the 1st of July 1934 because of the request of the Bureau of the Budget that we endeavor to absorb some of this restoration of pay by the working of economies. The positions abolished carried aggregate salaries of $16,520.

Mr. WOODRUM. What were those positions?

Mr. BLACK. One was the position of auditor, which had been filled by Capt. Thomas B. Dixcy, who resigned on account of ill health, and I am sorry to say has since died. His position was not filled, because the Board did not regard it as necessary to do so.

Another position was that of attorney, filled by Mr. Joseph P. Crockett. He was promoted to a vacancy that existed in the grade above, and his former position was abolished.

Then Mr. Ellis D. Beaver, an attorney for the Board, resigned to accept employment with the State of Kansas in its income-tax department, and his position was abolished, because the Board did not feel it was necessary to fill it.