75TH CONG. , 3 D SESS.-CH. 223 -MAY 16, 1938 unexpired term. Any vacancy caused by death, resignation, or other- wise shall be filled by the Commissioners only for an unexpired term. Such person shall be eligible for reappointment. Such person shall Legal qua be an attorney and in active practice of law for at least ten years next preceding his appointment. "The salary of such person so appointed shall be $7,500 per annum. Salary. The Commissioners are authorized to employ such other personal aPeronal services as may be necessary to carry out the provisions of this title Post, p.1 and to provide for the expenses of the Board. The salaries of 67 U-;pS. I employees other than the Board shall be fixed in accordance with the 673c. Classification Act of 1923, as amended, but such employees shall be appointed without regard to civil-service requirements. The Com- SaInClion missioners shall include in their annual estimates such amounts as nualestima may be required for the salaries and expenses herein authorized. "SEC. 3. Any person aggrieved by any assessment by the District Apenal r against him of any personal property, inheritance, estate, business privilege, gross receipt, gross earnings, or insurance premiums tax or taxes, or penalties thereon, may, within ninety days after notice of such assessment, appeal from such assessment to the Board, pro- Paymente vided such person shall first pay such tax, together with penalties and interest due thereon, to the collector of taxes of the District of Colum- bia under protest in writing. The mailing to the taxpayer of a state- ment of taxes due shall be considered notice of assessment with respect of such taxes. The Board shall hear and determine all questions Hearings, arising on said appeal and shall make separate findings of fact and et conclusions of law, and shall render his decision thereon in writing. Decision. The Board may affirm, cancel, reduce, or increase such assessment. "SEC. 4. (a) The decision of the Board may be reviewed by the Review I court as hereinafter provided if a petition for such review is filed procedure. by either the District or the taxpayer within thirty days after the decision is rendered. Such petition for review shall be filed with the Board, and shall be in such form as the Board by regulation shall provide. Upon such review the court shall have the power to affirm, or if the decision of the Board is not in accordance with law, to modify or reverse the decision of the Board, with or without remanding the case for hearing, as justice may require. The court Jurisdictic shall have the exclusive jurisdiction to review the decisions of the Board, and the judgment of the court shall be final, except that it Review b shall be subject to review by the Supreme Court of the United States 2uV. s .o . upon certiorari in the manner provided in section 240 of the Judicial Code, as amended. The court is authorized to adopt rules for the filing of the record on review, the preparation of the record for review and the conduct of the proceedings upon such review and, until the adoption of such rules, the rules of the court relating to appeals in cases in equity, so far as applicable, shall govern. The Findings findings of fact by the Board shall have the same effect as a finding oar e of fact by an equity court or a verdict of a jury. "(b) The Board is authorized to fix a fee, not in excess of the fee Transcripi usually charged and collected therefor by the clerk of the District chares.C Court of the United States for the District of Columbia, for com- paring and preparing the transcript of record, and to fix charges for supplying copies of testimony or copies of other documents and papers. The fees and charges so fixed shall be paid to the collector of taxes of the District and deposited in the Treasury of the United States to the credit of the District of Columbia. "(c) The decision of the Board shall become final (1) upon the Decision expiration of the time allowed for filing a petition for review, if no when final. such petition be duly filed within such time; or (2) upon the expi- ration of time allowed for filing of petition for certiorari if the lifications. services is. 119. C. §§ 661- [II, §§ 673, of neces- its in an- tes. om assess- oftax,etc., st. findings, by court; oncourt. r Supreme .i 847. of fact by t. ts of rec- ees and if Board, 371 52 STAT.]
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