Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
This executive order, signed by President Woodrow Wilson on 1914-07-28, establishes federal administrative policy concerning "Governing the Inspection of Returns of Corporations, Joint Stock Companies, Associations, or Insurance Companies." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.
Constitutional Assessment: This action represents an orderly exercise of Article II administrative discretion, managing the internal machinery and personnel of the executive branch without abridging the ancient liberties of the people.
Key Directives & Operative Actions
▪That all such returns shall be subject to inspection in accordance and upon compliance with rules and regulations prescribed by the Secretary of the Treasury and approved by the President, bearing even date herewith.
Exec. Order No. 1999, Woodrow Wilson (Jul 28, 1914). Available at https://executiveordersarchive.org/orders/app-executive-order-1999-governing-the-inspection-returns-corporations-joint-stock-companies.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
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 section, 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 prescribed by the Secretary of the Treasury and approved by the President, bearing even date herewith. WOODROW WILSON THE WHITE HOUSE, July 28, 1914.
