Executive Order

Executive Order No. 57: (1st Series) Federal income tax withholding procedures re state and local government employees

Date: 06/30/1943
Issuer: Leverett Saltonstall
Amending: 1st Series Executive Order 44
Revoked by: 1st Series Executive Order 98

Table of Contents

WHEREAS, the Government of the United States, by the provisions of the "Current Tax Payment Act of 1943," enacted by the First Session of the Seventy-eighth Congress, has provided for the levy and collection of income taxes by a "pay as you go" plan, so called, and as a part thereof requires that deductions shall be made by employers from the wages of certain employees, including employees of the Commonwealth and its political subdivisions, and that said deductions be transmitted and paid to said government on account of income and victory taxes due from said employees; and

WHEREAS, the withholding and transmitting to the Government of the United States of deductions from the wages of certain employees of the Commonwealth and its political subdivisions as provided by said Act will aid in the prosecution of the war by making funds immediately available to said government and by tending to safeguard and stabilize the domestic economy of the nation; and

WHEREAS, there is doubt under existing law as to the authority of the Treasurer or other official having charge of the payment of wages by the Commonwealth and by its political subdivisions to make such deductions and to transmit the same in accordance with the provisions of said Act; and

WHEREAS, appropriate action is necessary to make the provisions of said Act effective as to the Commonwealth and its political subdivisions:

NOW, THEREFORE, I, Leverett Saltonstall, Governor of the Commonwealth of Massachusetts, acting under the provisions of Acts of 1941, chapter 719, section 7, as amended by Acts of 1943, chapter 3, Acts of 1942, chapter 13, sections 2 and 3, and all other authority vested in me, do hereby issue this order as a measure necessary and expedient for meeting the supreme emergency of the existing state of war between the United States and certain foreign countries.

I.

The Treasurer or other official having charge of the payment of wages by the Common- wealth, or by its political subdivisions, is hereby authorized, empowered and directed to with- hold such amount of the wages of every employee as may be required by the provisions of the "Current Tax Payment Act of 1943," enacted by the First Session of the Seventy-eighth Congress, and such rules and regulations as may be made thereunder, and to transmit and pay the amount so withheld to the Government of the United States in accordance with the pro- visions of said Acts and said rules and regulations.

II.

Executive Order No. 44, promulgated December 16, 1942, is hereby amended by striking out the last paragraph and inserting in place thereof the following new paragraph: -- The Treasurer or other official having charge of the payment of wages by the Commonwealth, or by its political subdivisions, is hereby authorized, empowered and directed to withhold such amount of the wages of every employee as may be required by the provisions of sub-chapter D of the Internal Revenue Code, inserted in said code by section 172 of the Revenue Act of 1942, as amended by the "Current Tax Payment Act of 1943," enacted by the First Session of the Seventy-eighth Congress, and to transmit and pay the amount so withheld to the Government of the United States in accordance with the provisions of said sub-chapter D, as amended, and the rules and regulations made thereunder.

GIVEN at the Executive Chamber in Boston, this thirtieth day of June, in the year of our Lord one thousand nine hundred and forty-three, and of the Independence of the United States of America, the one hundred and sixty-seventh.

By His Excellency the Governor,
LEVERETT SALTONSTALL.

FREDERIC W. COOK,
Secretary of the Commonwealth.

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