MULTIPLE TAXATION ON FEDERAL EMPLOYEES

P140-10

HEARINGS

BEFORE A

SUBCOMMITTEE OF THE

COMMITTEE ON THE JUDICIARY

UNITED STATES SENATE

SEVENTY-EIGHTH CONGRESS

SECOND SESSION

ON

H. R. 3592

STANFORD
LIBRARIES

AN ACT TO AMEND THE JUDICIAL CODE IN RESPECT
TO THE ORIGINAL JURISDICTION OF THE DISTRICT
COURTS OF THE UNITED STATES IN CERTAIN
CASES, AND FOR OTHER PURPOSES

60181

MAY 24 AND JUNE 1, 1944

Printed for the use of the Committee on the Judiciary

NOTE: This bill was originally H. R. 2203, 78th Congress, and
the House Judiciary Committee published hearings on H. R. 2203

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1944

CONTENTS

Testimony of

Hon. Joseph P. O'Hara, a Representative from Minnesota__

Frank F. Truscott, city solicitor, Philadelphia.

Abraham Wernick, an attorney for the city of Philadelphia_

Hon. Charles A. Wolverton, a Representative from New Jersey-

Roy H. Palmer, director of the New York State Income Tax Bureau

Rollin Browne, commissioner of the New York State Department of

Taxation

Mortimer M. Kassell, counsel for the New York State Department of

Taxation

Page

2

10

10

199

20/

20

26

John J. Speese, an attorney for the Federal Employees Joint Com-

mittee, Philadelphia_ _ _

33

Ralph W. Wescott, an attorney for the Federal Employees Joint

Committee, Philadelphia_ _ _

39

Mrs. Marion Hickman, a taxpayer..

Mrs. Margaret Connelly, a taxpayer.

William O'Brien, a taxpayer.

Carl McGill, a taxpayer.

45

47

49+

51

Mrs. Esther Brautigam, a taxpayer.

54

Mrs. Candice C. Boyer, a taxpayer..

55.

Charles Harold McNamara, a taxpayer-

56.

Hon. Earle D. Willey, a Representative from Delaware_

58

Elmer M. Dodd, of the Wage Tax Protest League, Camden, N. J.

Marcus T. Wolfe, of the Wage Tax Protest League_

John Landeen, of the Wage Tax Protest League

59

64

68

Lester J. Marier, an employee of the Federal Security Agency and

president of Public Health Service Lodge, No. 41, American Feder-

ation of Government Employees - - -

69

Hon. Charles I. Stengle, legislative representative of the American

Federation of Government Employees..

Hon. Harry F. Byrd, a Senator from Virginia_

C. H. Morrissett, Virginia State Tax Commissioner-

W. C. Hushing, chairman of the national legislative committee of the

American Federation of Labor__.

Harry K. Green, commissioner of revenue of Arlington County, Va.-

Resolutions protesting the Philadelphia tax, from—

82

83

84

85

85

86

86

87

87

87

88.

88

89

89

90

91

94