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Executive Order No. 1999
[Governing the inspection of returns of corporations; joint stock companies, associations, or insurance companies.]
THE WHITE HOUSE, July 28, 1914.
Pursuant to the provisions of Section 2 of the Tariff Act of October 3, 1913, said section providing for an income tax, and which contains in paragraph G, sub-paragraph (d) the following provision,
"When the assessment shall be made, as provided in this sec- tion, the returns, together with any corrections thereof which may have been made by the Commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such: Provided, That any and all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President: Provided further, That the proper officers of any State imposing a general income tax may, upon the request of the governor thereof, have access to said returns or to any abstract thereof, showing the name and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe,"
it is hereby ordered, that all such returns shall be subject to inspection in accordance and upon compliance with rules and regulations pre- scribed by the Secretary of the Treasury and approved by the Presi- dent, bearing even date herewith.
WOODROW WILSON.
[This order was accompanied by a ruling of the Secretary of the Treasury, Wm. G. McAdoo, approved by President Wilson, to the effect that returns of individuals are not open to the inspection of any one except the proper officers and employees of the Treasury Department.]
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