By virtue of the authority vested in me by sections 55 (a) and 603 of the Internal Revenue Code (53 Stat. 29, 111), it is hereby ordered that corporation statistical transcript cards prepared by the Bureau of Internal Revenue from corporation income and declared value excess-profits tax returns made under the Internal Revenue Code, as amended, for any taxable year ending after June 30, 1942, and before July 1, 1943, shall be open to inspection by the Office of Price Administration; such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decision 5173, approved October 26, 1942, which relates to the inspection of similar cards for taxable years ending after June 1, 1941, and before July 1, 1942. This order shall be published in the Federal Register . FRANKLIN D ROOSEVELT The White House, March 7, 1944.
Executive Order 9430—Inspection by the Office of Price Administration of Corporation Statistical Transcript Cards Prepared from Income and Declared Value Excess-Profits Tax Returns
Executive Brief • At a Glance
Corporation statistical transcript cards prepared by the Bureau of Internal Revenue from corporation income and declared value excess-profits tax returns made under the Internal Revenue Code, as amended, for any taxable year ending after June 30, 1942, and before July 1, 1943, shall be open to inspection by the Office of Price Administration; such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decision 5173, approved October 26, 1942, which relates to the inspection of similar cards for taxable years ending after June 1, 1941, and before July 1, 1942.
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Franklin D. Roosevelt on March 7, 1944, this order concerns Inspection by the Office of Price Administration of Corporation Statistical Transcript Cards Prepared from Income and Declared Value Excess-Profits Tax Returns. Corporation statistical transcript cards prepared by the Bureau of Internal Revenue from corporation income and declared value excess-profits tax returns made under the Internal Revenue Code, as amended, for any taxable year ending after June 30, 1942, and before July 1, 1943, shall be open to inspection by the Office of Price Administration; such inspection to be in accordance and upon compliance with the rules…
Key Directives & Operative Actions
Corporation statistical transcript cards prepared by the Bureau of Internal Revenue from corporation income and declared value excess-profits tax returns made under the Internal Revenue Code, as amended, for any taxable year ending after June 30, 1942, and before July 1, 1943, shall be open to inspection by the Office of Price Administration; such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decision 5173, approved October 26, 1942, which relates to the inspection of similar cards for taxable years ending after June 1, 1941, and before July 1, 1942.
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts pursuant to an express or implied authorization of Congress, his authority is at its maximum, for it includes all that he possesses in his own right plus all that Congress can delegate."
James Madison
Separation of Powers & Legislative Primacy
"The constitutional magistracy was designed not to invent policy, but to be the faithful instrument of the laws passed by the people's representatives." — Speech in the First Congress (1789)
Madison would approve the structural posture of this order. The President acts strictly in subordination to statutory authority granted under Article II, Section 3 ("take Care that the Laws be faithfully executed"). The checks and balances hold firm because the policy origin remains with the legislature.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Directs internal executive branch machinery, agency workflows, and federal personnel.
Federalism & State Sovereignty
Confined strictly to internal federal jurisdiction, federal property, or direct military command.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The President operates strictly as the constitutional Chief Executive, carrying out policy established by Congress with strong statutory backing.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Scholarly & Legal Citations
Exec. Order No. 9430 (Mar. 7, 1944), https://executiveordersarchive.org/orders/app-executive-order-9430-inspection-the-office-price-administration-corporation-statistical.