Relation of the Federal Government to Research 



has been done tlian direct the State library to act 

 in this capacity. In others, provision has been made 

 for the setting up within such libraries of special 

 divisions of legislative reference; and in still others, 

 independent bureaus have been created with a perma- 

 nent reseai'ch staff. As regards the scope of their ac- 

 tivities, some have this function restricted to the sup- 

 plying of members of the legislature with data; others, 

 in addition to performing this work, do both drafting 

 and act as revisors of statutes. In a number of cases, 

 as has been pointed out in our account of constitutional 

 documents, these agencies have done valuable woi'k in 

 compiling and publishing, in the form of bulletins, 

 data for the use of constitutional conventions. 



During the sessions of the legislature the time of 

 these services is occupied in meeting calls u^jon them 

 by members and committees for information and in 

 giving aid in drafting bills. In the interim between 

 sessions, the stronger bureaus make research into mat- 

 ters likely to come before the legislature at future 

 sessions, the results of which are published in bulletins 

 01- other publications which receive general distribu- 

 tion." 



In 1919 Congress created a legislative reference 

 service as a subdivision of the Library of Congress. 

 Though this is much the most important of all the 

 legislative reference services in the United States no 

 special account of its organization and operation is 

 here given, since it is made the subject of special treat- 

 ment by Mr. M. A. Roberts, the First Assistant Li- 

 brarian of the Library of Congress. From the outset 

 of its organization in 1925, the American Legislators' 

 Association has sought to act as a clearing house for 

 the State legislative reference services and to this end 

 has created the Interstate Reference Bureau which 

 functions under the general direction of the American 

 Legislators' Association and the Council of State Gov- 

 ernments. An account of this service will be found in 

 our consideration of the work of national legislative 

 associations. 



•^ For further information concerning these agencies, see : J. B. 

 Kaiser, Law, Legislative and Municipal Reference Libraries, 1914; 

 J. IT. Leek. Leriislativc Reference Wnrk: A Comparative Study, Doctor's 

 Thesis, University of Pennsylvania, 1925 ; The Book of the Statea, 

 American Legislators' Association and Council of State Governments. 

 vol. I, 1935, vol. II. 1937 ; Legislative Reference Libraries : Letter from 

 the Librarian of Congress transmitting special report relative to legis- 

 lative reference bureaus (S. Doc. 7, 62d Cong., 1st sess., 1911; Legis- 

 lative Drafting Bureau and Legislative Reference Division (S. Ept. 

 1271, 62d Cong., 3d sess., 1913). The Book of the States, vol. I, 1935. 

 gives a sketch of the history and work of each service then in existence. 

 For an intimate account of the inside operation of typical strong serv- 

 ices, see A Law Making Laboratory, by Edwin S. Witte, chief of the 

 Wisconsin Legislative Reference Bureau ; State Government, ,\pril 

 1930; and A LeyMative Aid: The Work and Function of the Legislative 

 Reference Bureau of Illinois, by Finley P. Bull, Secretary of the Bureau ; 

 Case and Comment, January 1917. 



122999—39 11 



153 



Joint Committee on Internal 

 Revenue Taxation 



Another congressional staff agency of great import- 

 ance from the research standpoint is that created by 

 the Revenue Act of February 26, 1926, to assist Congress 

 in the formulation of internal revenue policies and 

 legislation. This act provided for the creation of a 

 body to be known as the Joint Committee on Internal 

 Revenue Taxation and to be composed of five members 

 of the Committee on Finance of the Senate, three from 

 the majority and two from the minority party, to be 

 chosen by that committee, and five members of the 

 Committee on Ways and Means of the House, three 

 from the majority and two from the minority party, 

 to be chosen by that committee. To this committee 

 was entrusted the duty of investigating the operation 

 and effects of the Federal system of internal revenue 

 taxes; the administration of such taxes by the Bureau 

 of Internal Revenue or other agency charged with their 

 administration ; the measures and methods for the sim- 

 plification of such taxes and particularly the income 

 tax and such other matters having to do with the 

 internal revenue system as the committee might deem 

 desirable ; and to report its findings to the Senate Com- 

 mittee on Finance and the House Committee on Ways 

 and Means and, in its discretion, to either or both 

 Houses with such recommendations as it deems ad- 

 visable. 



The Revenue Act of May 29, 1928, imposed upon 

 this committee the further duty of examining all pi'O- 

 posals for refunds of any income, war-profits, excess 

 profits, estate or gift tax in excess of $75,000 and of 

 reporting annually to Congress the results of its 

 examinations. 



In order that it might efficiently perform these 

 duties, the committee was given full investigatory 

 powers and authority to employ, within the limits of 

 the appropriations made for its support, such tech- 

 nical and other employees as it found necessary. In 

 pursuance of this authorization the committee in 1937 

 had the following staff : 



Chief of Staff $0, 600 



Corporation auditor 6,600 



Counsel 5, 700 



Junior auditor 4, 200 



Secretary 3, 900 



Junior auditor 3, 900 



Attorney 3, 600 



Statistician 3, 600 



Legal assistant 3, 600 



Technical assistant 2, 700 



Technical assistant 2, 640 



Stenographer and assistant clerk 2, 100 



Stenographer and assistant clerk 1, 800 



Total $53, 940 



