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Contingent expenses; Temporary employees during the session of the Legislature and otherwise, and employees of the Insular Government working outside of regular office hours in translating and other clerical work at not to exceed 75 cents per hour for the latter Incidentals, including the purchase of office furniture, typewriting machines, stationery, books, postage, etc.

In all

$2,000.00

1,000,00

$22, 500.00

Section 2.-The appointments of the Translator and Interpreter, who shall certify the translation of laws and other documents to the President of the Senate and to the Speaker of the House of Representatives and shall also act as Assistant Chief of the Bureau and Secretary of the Executive Council when necessary, and one of the English-Spanish stenographers for the said translator shall be made by the President of the Senate and by the Speaker of the House of Representatives. All other appointments shall be made by the Governor of Porto Rico.

Section 3.-For the fiscal year ending June 30, 1924 it shall be understood that there are appropriated such proportional amounts of the said salaries as correspond to the part of said fiscal year which has not elapsed on the date of the taking effect of this Act. As regards the appropriations made in this Act for contingent expenses and for incidentals for the fiscal year 1923-24, the Auditor of Porto Rico shall deduct therefrom the amounts which may have been expended by the Executive Council and the Translation Bureau, respectively, from their appropriations in the general budget in force, from July 1st, 1923 to the date on which this Act takes effect.

Section 4.-All laws or parts of laws in conflict herewith are hereby repealed.

Section 5.-That this Act, being of an urgent and necessary character shall take effect immediately after its approval.

Approved, August 28, 1923.

Gastos eventuales: empleados temporeros durante la sesión de la Asamblea Legislativa o en cualquier otro caso y empleados del Gobierno Insular en horas extraordinarias para traducciones y otros trabajos de oficina, sin que exceda de 75 centavos por hora la remuneración de los últimos__

Imprevistos, incluyendo compra de muebles de oficina, máquinas de escribir, efectos de escritorio, libros, franqueo, etc.__.

En junto,

$2,000. 00

1,000.00

$22,500.00

Sección 2.-Los nombramientos del traductor e intérprete quien certificará la traducción de las leyes y demás documentos al Presidente del Senado y al Speaker de la Cámara de Representantes y actuará también como Jefe Auxiliar del Negociado y Secretario del Consejo Ejecutivo cuando fuere necesario, y de uno de los taquígrafos español e inglés para el citado traductor serán hechos por el Presidente del Senado y por el Speaker de la Cámara de Representantes. Todos los demás nombramientos serán hechos por el Gobernador de Puerto Rico.

Sección 3. Para el año económico que terminará en 30 de junio de 1924, se entenderá que quedan asignadas las cantidades proporcionales de los referidos sueldos que corresponden a la parte de dicho año económico no transcurrida en la fecha en que empiece a regir esta Ley. En cuanto a las asignaciones hechas en esta Ley para Gastos Eventuales e Imprevistos del año económico 1923-24 el Auditor de Puerto Rico rebajará de las mismas las cantidades que se hayan gastado por el Consejo Ejecutivo y el Negociado de Traducciones, respectivamente, de sus asignaciones en el presupuesto general vigente, desde julio 1, 1923, hasta la fecha en que esta Ley empiece a regir.

Sección 4.-Toda ley o parte de ley que se oponga a la presente, queda por la misma derogada.

Sección 5.—Que esta Ley por ser de carácter urgente y necesario, empezará a regir inmediatamente después de su aprobación.

Aprobada el 28 de agosto de 1923.

[No. 11.]

AN ACT

TO CREATE A TAX AND REVENUE COMMISSION WHICH, WITH THE COOPERATION OF THE ECONOMY COMMISSION OF THE LEGISLATIVE ASSEMBLY, SHALL MAKE A COMPLETE REVISION OF THE TAX AND REVENUE LAWS OF PORTO RICO, AND PROPOSE ANY ADVISABLE LEGISLATION IN CONNECTION THEREWITH, AND FOR OTHER PURPOSES.

Be it enacted by the Legislature of Porto Rico:

Section 1.-A Tax and Revenue Commission is hereby created to be composed of the Governor of Porto Rico; the President of the Senate and one member thereof designated by him, who is on the Economy Commission; the Speaker of the House of Representatives and one member thereof designated by him, who is on the Economy Commission; the Attorney General and the Treasurer of Porto Rico.

Section 2.-It shall be the duty of said commission to prepare and submit to the Governor within one year from the date of approval of this law, a complete revision of the tax and revenue laws of Porto Rico.

Section 3. In the preparation of such revision the said commission is authorized to engage the services of a person of recognized ability and experience in the performance of the work hereinbefore specified who shall take charge of the direction of said work under the control of the commission, and whose compensation shall be fixed by the commission not exceeding in all the sum of ten thousand (10,000) dollars, to be paid in such manner as the commission may prescribe. That the commission is further empowered to employ such other employees as it may deem necessary for the performance of its duties.

Section 4. The commission is authorized and directed to hold public meetings at any place within the Island of Porto Rico, from time to time, as it may determine, and to give public notice of the time and place of such meetings, and to hear persons interested in the work of the commission in relation to the subjects under consideration by the same. Said commission is authorized and empowered to subpoena and enforce the attendance of witnesses, including public officers and employees, and to require the production of books and papers, and to administer oaths and to punish for contempt any disobedience or failure to comply with any of its

[No. 11.]

LEY

PARA CREAR UNA COMISION DE CONTRIBUCIONES E INGRESOS QUE, CON LA COOPERACION DE LA COMISION ECONOMICA DE LA ASAMBLEA LEGISLATIVA, HAGA UNA COMPLETA REVISION DE LAS LEYES CONTRIBUTIVAS Y DE INGRESOS DE PUERTO RICO Y PROPONGA CUALQUIER LEGISLACION CONVENIENTE EN RELACION CON LAS MISMAS, Y PARA OTROS FINES.

Decrétase por la Asamblea Legislativa de Puerto Rico:

Sección 1.-Por la presente se crea una Comisión de Contribuciones e Ingresos que se compondrá del Gobernador de Puerto Rico, el Presidente del Senado y uno de los miembros de éste, designado por aquél, que forme parte de la Comisión Económica; el Presidente de la Cámara de Representantes y un miembro de ésta, designado por él, que forme parte de la Comisión Económica; el Attorney General y el Tesorero de Puerto Rico.

Sección 2.-Será deber de dicha comisión preparar y someter al Gobernador, dentro de un año después de la fecha de la aprobación de esta Ley, una revisión completa de las leyes contributivas de ingresos de Puerto Rico.

Sección 3. Para preparar dicha revisión, la referida comisión queda autorizada para contratar los servicios de una persona de reconocida habilidad y experiencia en la realización de los trabajos antes especificados, quien estará a cargo de la dirección de dicho trabajo bajo la dirección de la comisión y cuyo sueldo será fijado por la comisión sin que exceda en junto de la suma de diez mil dólares, pagaderos en la forma que la comisión prescribiere. Que la comisión queda además facultada para nombrar los demás empleados que creyere necesario para el desempeño de sus deberes.

Sección 4.-La comisión queda autorizada para celebrar conferencias públicas en cualquier parte de la Isla de Puerto Rico según por la presente se le ordena que las celebre de tiempo en tiempo según ella misma determinare y que anuncie públicamente el sitio. y la hora de dichas conferencias, y que oiga a las personas interesadas en el trabajo de la comisión y en cuanto a las materias que están bajo su consideración. Dicha comisión queda autorizada y facultada para citar testigos y obligar su asistencia, incluyendo funcionarios y empleados públicos y para requerir la presentación de libros y documentos y para tomar juramentos y para castigar como desacato cualquier desobediencia de sus órdenes autorizadas o falta de cumplimiento de las mismas. Cualquier investigación, encuesta

authorized orders. Any investigation, inquiry or hearing which the commission has power to undertake or hold may be undertaken or held by one or more of its members, or by any official or employee designated by it, upon condition however, that they shall have been authorized by the commission to undertake or hold such investigation, inquiry or hearing. It shall be the duty of every person, partnership, corporation or association residing within or engaged in business in Porto Rico to furnish to the commission, from time to time and as it may require, all books, reports, records, papers and other documents, or copies of any or all of them, and any and all information that may aid the commission in its work.

Section 5. The report of said commission, after having been transmitted to the Governor shall be by him submitted, with his recommendations to the legislature convened in special session for the purposes of enacting the necessary legislation to carry into effect such recommendations.

Section 6.-The Economy Commission of the Legislative Assembly shall cooperate with the commission created by this Act furnishing it with all the data secured by its efforts, and, at this same time, shall make use of the works and investigations of this new commission in everything connected with the work entrusted to it by the Legislative Assembly, to the end of recommending all such measures as, in connection with the budget of general expenses and other appropriations, must be the subject of investigation and study, and both commissions may jointly hold all such meetings for which they may be called by the Governor.

Section 7. That to carry out the provisions of this Act, there is hereby appropriated from any funds in the Treasury of Porto Rico not otherwise appropriated, the sum of fifteen thousand (15,000) dollars, or so much thereof as may be necessary.

Section 8.-All laws or parts of laws in conflict herewith are hereby repealed.

Section 9.-It is hereby declared that an emergency exists requiring the immediate taking effect of this Act, and therefore it shall take effect from and after its approval.

Approved, August 28, 1923.

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