154 



National Resources Committee 



The total appropriation for the committee for the 

 fiscal year was $58,000. 



The research work of this committee has been of a 

 most important character. This is partially revealed 

 by the list of its publications that follows : 



1. Tentative plan of procedure, 1926. 



2. Chart of State and local taxation, 1926. 



3. Depletion : Oil and gas, 1927. 



4. Evasion of surtaxes by incorporation, 1927. 



5. Plan of procedure, 1927. 



6. Report of the Joint Committee, vols. I, II, and III, 1927. 



7. Report of the Joint Committee, 1927 (H. Doc. 139, 70th 

 Cong., 1st sess.). 



8. Earned income, 1928. 



9. Payment of taxes in view of disclosures, 1928 (S. Doc. 

 157, 70th Cong., 1st sess.). 



10. Life insurance companies, 1928. 



11. Capital gains and losses, 1928. 



12. Refunds and credits, 1928, 1929 (H. Doc. 43, 71st Cong., 

 1st sess.). 



13. Depletion, 1929. 



14. Refunds and credits, 1929, 1930 (H. Doc. 478, 71st Cong., 

 2nd sess.). 



15. Earned income, 1930. 



16. Codification of internal revenue laws, 1930. 



17. Refunds and credits, 1930, 1931 (H. Doc. 223, 72d Cong., 

 1st sess.). 



18. Taxes collected under naval air reserve investigation 

 (S. Doc. 138, 72d Cong., 1st sess.). 



19. Refunds and credits, 1931, 1932 (H. Doc. 535, 72d Cong., 

 2d sess.). 



20. Federal and State death taxes, 1932. 



21. Double taxation, 1932. 



22. Codification of internal revenue laws, 1933. 



23. Refunds and credits, 1932, 1933 (H. Doc. 279, 73d Cong., 

 2nd sess.). 



24. British tax system, 1934. 



25. Refunds and credits, 1933, 1935 (H. Doc. 145, 74th Cong., 

 1st sess.). 



26. Taxing power of Federal and State governments, 1936. 



27. Refunds and credits, 1934, 1937 (H. Doc. 188, 75th Cong., 

 1st sess.). 



28. Codification of internal revenue laws, 1938. 



It will be noted that, with the exception of the amiual 

 reports of the committee on refunds and credits, few 

 of the reports have been published as congressional 

 documents. 



Legislative Counsel 



Legislative reference services meet but one of the 

 needs of a legislature — that of providing the data re- 

 quired in formulating the substantive content of legis- 

 lative proposals. With the substantive provisions of 

 bills determined, the problem is then prosecuted of 

 incorporating them into correct bill form. This is a 

 matter requiring technical skill of the highest order. 

 It is not sufficient that an act shall make known its 

 general purposes : it must be so framed that it will set 

 forth specifically and in a language that is not sus- 

 ceptible of misconstruction, the several duties, obliga- 



tions, and powers conferred by it. Unless tliis is done 

 with great care, difficulties will arise in its execution. 

 In many cases, acts are found unworkable, or, at least, 

 fail to accomplish their purposes, because the scope of 

 the obligations, powers, and duties is not defined with 

 accuracy and i:)rovision is not made for needed reserva- 

 tions and exceptions. In no small degi'ee the fact 

 that much legislation is brought before the courts for 

 construction is due to this failure. An unfortunate 

 use of words, an improper location of a qualifying 

 clause, or a misplaced punctuation mark may give to a 

 provision a meaning contrary to the purpose intended. 

 Even in comparatively simple bills the meeting of these 

 requirements is not an easy matter; in the case of long 

 and complicated measures it is a matter of great diffi- 

 culty. Especially is this so when the proposal is one 

 to modify or supplement legislation already upon the 

 statute books. The drafting of bills is thus a special 

 art to be acquired only by special study and long 

 practice. 



Comparatively few members of our legislative bodies 

 have had an opportunity to become proficient in this 

 art. If this work of bill drafting is to be properly 

 performed it is therefore imperative that the legisla- 

 tive body shall provide itself with an officer or organ 

 whose function it is, not to determine legislative policy, 

 but to see that the substantive provisions of bills for 

 putting this policy into effect are set forth in proper 

 language, arrangement, and form. This function may 

 be performed either in the original drafting of a pro- 

 posal or in the way of revising a measure before it is 

 reported favorably by a committee, or is put upon its 

 third reading and final passage. 



In the Federal Congress, provision for an office of 

 this kind was first made by an act approved February 

 24, 1919, which provided for the creation of an office 

 to be known as legislative counsel, to be under the 

 direction of two legislative counsels, one to act as an 

 aid to the Senate to be appointed by the President of 

 the Senate, and the other to act as an aid to the House 

 to be appointed by the Speaker of the House, each to 

 be appointed "without reference to political affilia- 

 tions and solely on the ground of fitness to perform 

 the duties of the office." Authorization to employ the 

 necessary personnel and to meet necessary office ex- 

 penses was also given. As regards the duties of this 

 office, the act provides that: 



The oflSce of legislative counsel shall aid in drafting public 

 bills and resolutions or amendments thereto at the request of 

 any committee of either House of Congress but the Library 

 Committee of the Senate and the Library Committee of the 

 House, respectively, may determine the preference, if any, to be 

 given such requests of the committees of either House re- 

 spectively. 



