Executive Order 8236 Constitutional Neutral (+0.02)

Executive Order 8236—Authorizing the Inspection of Certain Income Tax Withholding Returns by the Department of National Revenue, Ottawa, Canada

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Wednesday, September 6, 1939

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1 min read (173 words)

Plain-English Translation & Framers' Constitutional Analysis

Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.

This executive order, signed by President Franklin D. Roosevelt on 1939-09-06, establishes federal administrative policy concerning "Authorizing the Inspection of Certain Income Tax Withholding Returns by the Department of National Revenue, Ottawa, Canada." 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

▪ 1, 4), shall be open to inspection by the Department of National Revenue, Ottawa, Canada, for the purpose of enabling the United States Treasury Department to administer effectively the provisions of the Tax Convention, dated December 30, 1936, between the United States and Canada which was ratified August 13, 1937.

▪ Such inspection shall be in accordance with the rules and regulations prescribed by the Secretary of the Treasury in the Treasury decision relating to the inspection of returns by the Department of National Revenue, Ottawa, Canada, approved by me this date.

Constitutional & Societal Entities Impacted

🏛️ Executive Departments & Federal Civil Servants 🏛️ Financial Institutions & Monetary Authorities

Total Words

173

1,020 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

13.5

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 8236, Franklin D. Roosevelt (Sep 6, 1939). Available at https://executiveordersarchive.org/orders/app-executive-order-8236-authorizing-the-inspection-certain-income-tax-withholding-returns-the.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by section 55(a) of the Revenue Act of 1938 (52 Stat. 447, 478) and section 55(a)(1) and (2) of the Internal Revenue Code (53 Stat. 1, 29), it is hereby ordered that income tax withholding returns, Form 1042B, filed under the provisions of Title I of the Revenue Act of 1938 (52 Stat. 447, 452), or chapter 1 of the Internal Revenue Code (53 Stat. 1, 4), shall be open to inspection by the Department of National Revenue, Ottawa, Canada, for the purpose of enabling the United States Treasury Department to administer effectively the provisions of the Tax Convention, dated December 30, 1936, between the United States and Canada which was ratified August 13, 1937. Such inspection shall be in accordance with the rules and regulations prescribed by the Secretary of the Treasury in the Treasury decision relating to the inspection of returns by the Department of National Revenue, Ottawa, Canada, approved by me this date. FRANKLIN D ROOSEVELT The White House, September 6, 1939.