CHARGES OF HON. WRIGHT PATMAN AGAINST THE United States. Congress. House. Committee COMMITTEE ON THE JUDICIARY SEVENTY-SECOND CONGRESS CONTENTS Proceedings in House of Representatives, January 6, 1932. House Resolution 92, relative to the impeachment of Hon. Andrew Wil- liam Mellon, Secretary of the Treasury of the United States---- Statement of Hon. Wright Patman, a Representative in Congress from Statement of Mr. A. W. Gregg, representing Hon. Andrew W. Mellon, Statement of Hon. Wright Patman (resumed) Statement of Mr. A. W. Gregg (resumed) . Communication of Hon. A. W. Mellon to Hon. David A. Reed, dated Communication of Hon. Virgil C. Miller, Assistant Director United States Memorandum in re refund of Federal income taxes to the Hon. A. W. Communication of Commissioner of Internal Revenue to chairman joint Communication of Mr. L. H. Parker, chief of staff of the Joint Committee on Internal Revenue Taxation to Commissioner of Internal Revenue, Memorandum of E. B. Morris, editor, Federal Architect Communication from the Koppers Co. to Secretary of Treasury, dated Communication of Hon. A. W. Mellon to Hon. Frederick Steiwer, United Memorandum in re Aluminum Co. of America refund. General and the law firm of Faust & Wilson on the Opinions of Attorney of Mr. Mellon to hold office as Secretary of the Treasur Communication of E. B. Morris, editor the Federal Architect, to the Extract from the Oil Weekly of December 18, 1931– Translation of cablegram from the President of Colombia to the Colombian but 2010/23/85 580552 CHARGES OF HON. WRIGHT PATMAN AGAINST THE SECRE- SERIAL I PROCEEDINGS IN HOUSE OF REPRESENTATIVES, JANUARY 6, 1932, ON [Extract from Congressional Record January 6, 1932, pp. 1438-1439] IMPEACHMENT OF ANDREW W. MELLON, SECRETARY OF THE TREASURY Mr. PATMAN. Mr. Speaker, I rise to a question of constitutional privilege. On my own responsibility as a Member of this House, I impeach Andrew William Mellon, Secretary of the Treasury of the United States, for high crimes and misdemeanors, and offer the following resolution: HOUSE RESOLUTION 92 Whereas Andrew William Mellon, of Pennsylvania, was nominated Secretary of the Treasury of the United States by the then Chief Executive of the Nation, Warren G. Harding, March 4, 1921; his nomination was confirmed by the Senate of the United States on March 4, 1921; he has held said office since March 4, 1921, without further nominations or confirmations; and Whereas section 243 of title 5 of the Code of Laws of the United States provides: "SEC. 243. RESTRICTIONS UPON SECRETARY OF TREASURY.-No person appointed to the office of Secretary of the Treasury, or Treasurer, or Register, shall directly or indirectly be concerned or interested in carrying on the business of trade or commerce, or be owner in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, any public lands 1 or other public property, or be concerned in the purchase or disposal of any public securities of any State, or of the United States, or take or apply to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department, other than what shall be allowed by law; and every person who offends against any of the prohibitions of this section shall be deemed guilty of a high misdemeanor and forfeit to the United States the penalty of $3,000, and shall upon conviction be removed from office, and forever thereafter be incapable of holding any office under the United States; and if any other person than a public prosecutor shall give information of any such offense, upon which a prosecution and conviction shall be had, onehalf the aforesid penalty of $3,000, when recovered, shall be for the use of the person giving such information." Whereas the said Andrew William Mellon has not only been indirectly concerned in carrying on the business of trade and commerce in violation of the above-quoted section of the law but has been directly interested in carrying on the business of trade and commerce in that he is now and has been since taking the oath of office as Secretary of the Treasury of the United States the owner of a substantial interest in the form of voting stock in more than three hundred corporations with resources aggregating more than three thousand million dollars, being some of the largest corporations on earth, and he and his family and close business associates in many instances own a majority of the stock of said corporations and, in some instances, constitute ownership of practically the entire outstanding capital stock; said corporations are engaged in the business of trade and commerce in every State, county, and village in the United States, every country in the world, and upon the seven seas; said corporations are extensively engaged in the following businesses: Mining properties, bauxite, magnesium, carbon electrodes, aluminum, sales, railroads, Pullman cars, gas, electric light, street railways, copper, glass, brass, steel, tar, banking, locomotives, water power, steamship, shipbuilding, oil, coke, coal, and many other different industries; said corporations are directly interested in the tariff, in the levying and collections of Federal taxes, and in the shipping of products upon the high seas; many of the products of these corporations are protected by our tariff laws, and the Secretary of the Treasury has direct charge of the enforcement of these laws; and MELLON'S OWNERSHIP OF SEA VESSELS AND CONTROL OF UNITED STATES COAST GUARD Whereas the Coast Guard (U. S. C., title 14, ch. 1, sec. 1) is a part of the military forces of the United States and is operated under the Treasury Department in time of peace; that the Secretary of the Treasury directs the performance of the Coast Guard (U. S. C., title 14, ch. 1, sec. 51); that officers of the Coast Guard are deemed officers of the customs (U. S. C., title 14, ch. 2, sec. 66), and it is their duty to go on board the vessels which arrive within the United States, or within four leagues of the coast thereof, and search and examine the same, and every part thereof, and shall demand, receive, and certify the manifests required to be on board certain vessels, shall affix and put proper fastenings on the hatches and other communications with the hold of any vessel. and shall remain on board such vessels until they arrive at the port of their destination; that the said Andrew William Mellon is now and has been since becoming Secretary of the Treasury the owner in whole or in part of many sea vessels operating to and from the United States, and in competition with other steamship lines; that his interest in the sea vessels and his control over the Coast Guard represent a violation of section 243 of title 5 of the Code of Laws of the United States; and CUSTOMS OFFICERS Whereas the Secretary of the Treasury of the United States superintends the collection of the duties on imports (U. S. C., title 19, ch. 1, sec. 3); he establishes and promulgates rules and regulations for the appraisement of imported merchandise and the classification and assessment of duties thereon at various ports of entry (U. S. C., title 19, ch. 3, sec. 382); that the present Secretary of the Treasury, Andrew W. Mellon is now and has been, since becoming Secretary of the Treasury, personally interested in the importation of goods, wares, articles, and merchandise in substantial quantities and large amounts; that it is repugnant to American principles and a violation of the laws of the United States for such an officer to hold the dual position of serving two masters-himself and the United States; and OWNERSHIP OF SEA VESSELS Whereas the said Andrew W. Mellon is now, and has been since becoming Secretary of the Treasury of the United States, holding said office in violation of that part of section 243 of title 5 of the Code of Laws of the United States which provides that "no person appointed to the office of Secretary of the Treasury, * * shall be the owner in whole or in part of any sea vessel," in that he was and is now the owner in whole or in part of the following sea vessels: * Registered in Norway: Austvangen, Nordvangen, Sorvangen, Vestvangen. Venezuelan flag: Fourteen tankers, of thirty-six thousand six hundred and fifty-four gross tons. United States flag: Steamship Haiti, thirteen general cargo vessels, Conemaugh, Gulf of Mexico, Gulfbird, Gulfcoast, Gulfgem, Gulfking, Gulflight, Gulfoil, Gulfpoint, Gulfprince, Gulfstar, Gulfstream, Gulfwax, Harmony, Ligonier, Ohio, Susquehanna, Winifred, Currier, Gulf of Venezuela, Gulfbreeze, Gulfcrest, Gulfhawk, Gulfland, Gulfmaid, Gulfpenn, Gulfpride, Gulfqueen, Gulfstate, Gulftrade, Gulfwing, Juniata, Monongahela, Supreme, and Trinidadian; and INCOME TAXES PAID BY MELLON COMPANIES AND REFUNDS MADE TO THEM-BY HIMSELF Whereas section 1 (2), chapter 1, title 26, of the Code of Laws of the United States, provides "The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall have general superintendence of the assessment and collection of all duties and taxes imposed by any law providing internal revenue *." The tax laws of the United States, including the granting of refunds, credits, and abatements, are administered in secret under the direction of the Secretary of the Treasury; that income-tax returns and evidence upon which refunds are made or granted to taxpayers are not subject to public inspection; that under the direction of the present Secretary of the Treasury, Andrew W. Mellon, many hundred corporations that are substantially owned by him annually make settlement for their taxes, and many such corporations have been granted under his direction large tax refunds amounting to tens of millions of dollars; and OWNERSHIP OF BANK STOCK Whereas section 244, chapter 3, title 12, of the Code of Laws of the United States, provides: "SEC. 244. CHAIRMAN OF THE BOARD; QUALIFICATIONS OF MEMBERS; VACANCIES. The Secretary of the Treasury shall be ex officio chairman of the Federal Reserve Board. No member of the Federal Reserve Board shall be an officer or director of any bank, banking institution, trust company, or Federal reserve bank, nor hold stock in any bank, banking institution, or trust company; * that the present Secretary of the Treasury, Andrew W. Mellon, is now and has been since becoming Secretary of the Treasury, the owner of stock in a bank, banking institution, and trust company in violation of this law; and WHISKY BUSINESS Whereas the said Andrew W. Mellon has held the office of Secretary of the Treasury in violation of section 243 of title 5 of the Code of Laws of the United States, in that from March 4, 1921, to October 2, 1928, he was interested in, and received his share of the proceeds and profits from, the sale of distilled whisky, which said whisky was sold as a commodity in trade and commerce; and ALUMINUM IN PUBLIC BUILDINGS Whereas the said Andrew W. Mellon has further violated the law which prohibits the Secretary of the Treasury from being directly or indirectly interested or concerned in the carrying on of business or trade of commerce in that as Secretary of the Treasury he controls the construction and maintenance of public buildings; the Office of the Supervising Architect is subject to the direction and approval of the Secretary of the Treasury; the duties performed by the Supervising Architect embrace the following: Preparation of drawings, |