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72725

SEPTEMBER 19, 1944.-Referred to the Committee on Interstate
and Foreign Commerce

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON: 1945

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IN THE HOUSE OF REPRESENTATIVES, April 27, 1945. Resolved, That the letter of the Chairman of the Board of Investigation and Research, dated September 18, 1944, transmitted to the House of Representatives on September 21, 1944, during the preceding Congress, pursuant to section 305 of the Transportation Act of 1940, approved September 18, 1940, a report relative to carrier taxation as required by title III, part I, section 302 (a) (2) in said Act, which was referred to the Committee on Interstate and Foreign Commerce, be printed as a document.

Attest:

SOUTH TRIMBLE, Clerk.

III

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SIR: The Board of Investigation and Research has the honor to transmit a report on the taxation of carriers by Federal, State, and local governments, together with recommendations to the Congress and the legislative bodies of the several States.

A tentative draft of the staff report on this subject was submitted to the Bureau of the Budget on July 8. The Bureau has advised the Board that it has no objection to the submission of the revised report. It is to be understood, however, that the Bureau has expressed no opinion as to the relation of the staff report or the accompanying statements and recommendations of the Board to the President's program. Respectfully,

ROBERT E. WEBB, Chairman.
C. E. CHILDE.

BOARD OF INVESTIGATION AND RESEARCH

The PRESIDENT.

TRANSPORTATION ACT OF 1940

WASHINGTON, September 18, 1944.

The VICE PRESIDENT.

The SPEAKER OF THE HOUSE OF REPRESENTATIVES.

SIRS: The Board of Investigation and Research has the honor to submit to the President and the Congress the report of the staff on carrier taxation and the findings and recommendations of the Board. The report is the result of an investigation made pursuant to the Transportation Act of 1940, title III, part I, section 302 (a) (2).

The study was made under the supervision of the Board by a staff headed by Dr. Ronald B. Welch. A preliminary staff report was given limited circulation early in July of this year, and a number of criticisms were received. The present report represents a modification of the tentative report by the director in the light of these criticisms and within the time available for revision. Failure to comment upon a particular passage in the report is not to be interpreted as an endorsement of the passage by the Board, although it is our purpose to discuss in separate statements the major issues on which the staff report does not express the opinion of the Board.

The recommendations of the Board are attached to this letter, together with a separate expression of the views of each of the members.

Respectfully,

ROBERT E. WEBB, Chairman.
C. E. CHILDE.

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