Public Law 40.
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/statutes-at-large/vol-49/public-law-40·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(/us/pl/74/39).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Jonesboro, Ark.Addition to post office site, authorized. That the Secretary of the Treasury be, and he is hereby, authorized to acquire by purchase, condemnation, or otherwise, as an addition to the post-office site at Jonesboro, Arkansas, such portion of the fifteen-foot public alley north of the site as may be necessary to provide appropriate means of access to the loading platform of the building as extended Vol. 48, p. 1595.and remodeled under authority of the Act of Congress (46 Stat. 1595) approved March 4, 1931.
Approved, April 18, 1935. To amend certain provisions relating to publicity of certain statements of income. 1935-04-19 74 Chapter 49 Stat. 158 74 1 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-07 public [CHAPTER 74.] AN ACT To amend certain provisions relating to publicity of certain statements of income.
April 19, 1935.[[H. R. 6359](/us/bill/74/hr/6359).][[Public, No. 40](/us/pl/74/40).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Revenue Act of 1934, amended.Vol. 48, p. 698. That section 55
(b)of the Revenue Act of 1934 relating to filing and making public certain income statements is amended to read as follows: " “(b) Income tax returns.Publicity and inspection of.*Post*, p. 1671.
(1)All income returns filed under this title for any taxable year beginning after December 31, 1934 (or copies thereof, if so prescribed by regulations made under this subsection), shall be open to inspection by any official, body, or commission, lawfully charged with the administration of any State tax law, if the inspection is for the purpose of such administration or for the purpose of obtaining information to be furnished to local taxing authorities as provided in paragraph (2). The inspection shall be permitted only upon written request of the governor of such State, designating the representative of such official, body, or commission to make the inspection on behalf of such official, body, or commission. The inspection shall be made in such manner, and at such times and places, as shall be prescribed by regulations made by the Commissioner with the approval of the Secretary. 159 “(2) Any information thus secured by any official, body, or commissionUse of information secured. of any State may be used only for the administration of the tax laws of such State, except that upon written request of the governor of such State any such information may be furnished to any official, body, or commission of any political subdivision of such State, lawfully charged with the administration of the tax laws of such political subdivision,Penalty provisions; unlawful disclosure. but may be furnished only for the purpose of, and may be used only for, the administration of such tax laws. Any officer, employee, or agent of any State or political subdivision, who divulges (except as authorized in this subsection, or when called upon to testify in any judicial or administrative proceeding to which the State or political subdivision, or such State or local official, body, or commission, as such, is a party) any information acquired by him through an inspection permitted him or another under this subsection shall be guilty of a misdemeanor and shall upon conviction be punished by a fine of not more than $1,000, or by imprisonment for not more than one year, or both.” " Approved, April 19, 1935. To amend an Act entitled “An Act to regulate the manner in which property shall be sold under orders and decrees of any United States courts”, approved March 3, 1893, as amended. 1935-04-24 77 Chapter 49 Stat. 159 74 1 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-07 public [CHAPTER 77.] AN ACT To amend an Act entitled “An Act to regulate the manner in which property shall be sold under orders and decrees of any United States courts”, approved March 3, 1893, as amended. April 24, 1935.[[S. 1572](/us/usc/t74/s/1572).][
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