A-55929, JUNE 23, 1934, 13 COMP. GEN. 463

A-55929: Jun 23, 1934

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PROVIDES IN PART AS FOLLOWS: "/B) THE TERMS OF OFFICE OF ALL MEMBERS WHO ARE TO COMPOSE THE BOARD PRIOR TO JUNE 2. THE TERMS OF OFFICE OF ALL SUCCESSORS SHALL EXPIRE TWELVE YEARS AFTER THE EXPIRATION OF THE TERMS FOR WHICH THEIR PREDECESSORS WERE APPOINTED. ANY MEMBER APPOINTED TO FILL A VACANCY OCCURRING PRIOR TO THE EXPIRATION OF THE TERM FOR WHICH HIS PREDECESSOR WAS APPOINTED SHALL BE APPOINTED ONLY FOR THE UNEXPIRED TERM OF HIS PREDECESSOR.'. A COMMISSION WAS ISSUED TO MR. THE PROVISIONS OF THE REVENUE ACT OF 1926 QUOTED IN YOUR LETTER ARE TO THE EFFECT THAT THE ORIGINAL TERMS ARE TO RUN FOR A SPECIFIED NUMBER OF YEARS FROM THE DATE STATED IN THE ACT. SIMILAR STATUTORY PROVISIONS AS TO APPOINTMENTS AND TERM OF OFFICE ARE FOUND IN THE TARIFF ACT OF SEPTEMBER 8.

A-55929, JUNE 23, 1934, 13 COMP. GEN. 463

BOARD OF TAX APPEALS - APPOINTMENTS PURSUANT TO TITLE X OF THE REVENUE ACT OF 1926, 44 STAT. 106, THE TERMS OF MEMBERS OF THE BOARD OF TAX APPEALS EXPIRE UPON ANNIVERSARIES OF THE DATES THE TERMS OF THE ORIGINAL APPOINTEES EXPIRED.

COMPTROLLER GENERAL MCCARL TO THE CHAIRMAN OF THE BOARD OF TAX APPEALS, JUNE 23, 1934:

THERE HAS BEEN RECEIVED YOUR LETTER OF JUNE 1, 1934, AS FOLLOWS:

TITLE X OF THE REVENUE ACT OF 1926 (PUBLIC, NO. 20, 69TH CONGRESS, PAGE 108) (44 STAT. 106), PROVIDES IN PART AS FOLLOWS:

"/B) THE TERMS OF OFFICE OF ALL MEMBERS WHO ARE TO COMPOSE THE BOARD PRIOR TO JUNE 2, 1926, SHALL EXPIRE AT THE CLOSE OF BUSINESS ON JUNE 1, 1926. THE TERMS OF OFFICE OF THE SIXTEEN MEMBERS FIRST TAKING OFFICE AFTER SUCH DATE SHALL EXPIRE, AS DESIGNATED BY THE PRESIDENT AT THE TIME OF NOMINATION, FOUR AT THE END OF THE SIXTH YEAR, FOUR AT THE END OF THE EIGHTH YEAR, FOUR AT THE END OF THE TENTH YEAR, AND FOUR AT THE END OF THE TWELFTH YEAR, AFTER JUNE 2, 1926. THE TERMS OF OFFICE OF ALL SUCCESSORS SHALL EXPIRE TWELVE YEARS AFTER THE EXPIRATION OF THE TERMS FOR WHICH THEIR PREDECESSORS WERE APPOINTED; BUT ANY MEMBER APPOINTED TO FILL A VACANCY OCCURRING PRIOR TO THE EXPIRATION OF THE TERM FOR WHICH HIS PREDECESSOR WAS APPOINTED SHALL BE APPOINTED ONLY FOR THE UNEXPIRED TERM OF HIS PREDECESSOR.'

ON JUNE 8, 1926, THE PRESIDENT COMMISSIONED MESSRS. W. C. LANSDON, C. P. SMITH, AND J. M. STERNHAGEN AS "A MEMBER OF THE BOARD OF TAX APPEALS FOR A TERM OF EIGHT YEARS.' ON THE SAME DAY EACH OF THESE APPOINTEES TOOK THE OATH OF OFFICE AND ENTERED ON DUTY.

ON JANUARY 19, 1932, A COMMISSION WAS ISSUED TO MR. J. RUSSELL LEECH AS "A MEMBER OF THE BOARD OF TAX APPEALS FOR THE UNEXPIRED TERM OF EIGHT YEARS FROM JUNE 2, 1926.' MR. LEECH QUALIFIED BY TAKING THE OATH OF OFFICE AND ENTERING ON DUTY ON JANUARY 30, 1932.

FOR PAY PURPOSES, I REQUEST YOUR DECISION AS TO THE DATE OF EXPIRATION OF THE APPOINTMENTS OF THE TERMS OF THE FOUR MEMBERS ABOVE MENTIONED.

THE PROVISIONS OF THE REVENUE ACT OF 1926 QUOTED IN YOUR LETTER ARE TO THE EFFECT THAT THE ORIGINAL TERMS ARE TO RUN FOR A SPECIFIED NUMBER OF YEARS FROM THE DATE STATED IN THE ACT, AND THAT ANY PERSON CHOSEN TO FILL A VACANCY SHOULD BE APPOINTED ONLY FOR THE UNEXPIRED TERM OF HIS PREDECESSOR. SIMILAR STATUTORY PROVISIONS AS TO APPOINTMENTS AND TERM OF OFFICE ARE FOUND IN THE TARIFF ACT OF SEPTEMBER 8, 1916, 39 STAT. 795, IN THE INTERSTATE COMMERCE ACT OF FEBRUARY 4, 1888, 24 STAT. 383, AND IN THE FEDERAL TRADE COMMISSION ACT OF SEPTEMBER 26, 1914, 38 STAT. 717, AND HAVE BEEN UNIFORMLY REGARDED AS FIXING THE EXPIRATION OF THE TERMS OF APPOINTEES ON ANNIVERSARIES OF THE DATES THE TERMS OF THE ORIGINAL APPOINTEES EXPIRED. SEE A-20249, NOVEMBER 2, 1927. ACCORDINGLY, I HAVE TO ADVISE THAT THE TERMS OF ALL FOUR OF THE MEMBERS NAMED IN YOUR SUBMISSION EXPIRED AT THE CLOSE OF BUSINESS JUNE 1, 1934.