in excess of the amount permitted by section 402; and (3) reject any applications in respect of contracts of insurance otherwise not entitled to the benefits of this article. Said Administration shall immediately notify the insurer and the insured in writing of every rejection or approval. Sec. 403, act of Oct. 17, 1940 (54 Stat. 1184); 50 U. S. C. 543. When one or more applications are made under this article by any one person in military service in respect of insurance exceeding a total face value of $5,000, whether on one or more policies or in one or more companies, and the insured shall not in his application indicate an order of preference, the Veterans' Administration shall reject such policies as have the inferior cash surrender value, so as to reduce the total benefits conferred within the face value of $5,000, and where necessary for this purpose shall direct the insurer to divide any policy into two separate policies. The said Administration shall immediately notify the insurer and the insured in writing of such selection. Sec. 404, act of Oct. 17, 1940 (54 Stat. 1184); 50 U. S. C. 544. No policy which has not lapsed for the nonpayment of premium before the commencement of the period of military service of the insured, and which has been brought within the benefits of this article, shall lapse or be forfeited for the nonpayment of premium during the period of such service or during one year after the expiration of such period: Provided, That in no case shall this prohibition extend for more than one year after the date when this Act ceases to be in force. Sec. 405, act of Oct. 17, 1940 (54 Stat. 1184); 50 U. S. C. 545. Sections 406 to 414, inclusive, act of October 17, 1940, supra, provide in detail for the administration of this section by the Veterans' Administration. 2237. Civil Relief Act; taxes.—(1) The provisions of this section shall apply when any taxes or assessments, whether general or special, falling due during the period of military service in respect of real property owned and occupied for dwelling, agricultural, or business purposes by a person in military service or his dependents at the commencement of his period of military service and still so occupied by his dependents or employees are not paid. (2) When any person in military service, or any person in his behalf, shall file with the collector of taxes, or other officer whose duty it is to enforce the collection of taxes or assessments, an affidavit showing (a) that a tax or assessment has been assessed upon property which is the subject of this section, (b) that such tax or assessment is unpaid, and (c) that by reason of such military service the ability of such person to pay such tax or assessment is materially affected, no sale of such property shall be made to enforce the collection of such tax or assessment, or any proceeding or action for such purpose commenced, except upon leave of court granted upon an application made therefor by such collector or other officer. The court thereupon may stay such proceedings or such sale, as provided in this Act, for a period extending not more than six months after the termination of the period of military service of such person. (3) When by law such property may be sold or forfeited to enforce the collection of such tax or assessment, such person in military service shall have the right to redeem or commence an action to redeem such property, at any time not later than six months after the termination of such service, but in no case later than six months after the date when this Act ceases to be in force; but this shall not be taken to shorten any period, now or hereafter provided by the laws of any State or Territory for such redemption. (4) Whenever any tax or assessment shall not be paid when due, such tax or assessment due and unpaid shall bear interest until paid at the rate of 6 per centum per annum, and no other penalty or interest shall be incurred by reason of such nonpayment. Any lien for such unpaid taxes or assessment shall also include such interest thereon. (5) The Secretary of War, the Secretary of the Navy, and the Secretary of the Treasury shall make provision in such manner as each may deem appropriate for his respective department, to insure the giving of notice to persons in the military service under their respective jurisdictions, of the benefits accorded by this section and the action made necessary to claim those benefits in each case. Sec. 500, act of Oct. 17, 1940 (54 Stat. 1186); 50 U. S. C. 560. Citizens of the United States who serve with the forces of any nation with which the United States may be allied in the prosecution of any war in which the United States engages while this Act remains in force shall be entitled to the relief and benefits afforded by this article, if such service is similar to military service as defined in this Act, and if they are honorably discharged and resume United States citizenship or die in the service of the allied forces or as a result of such service. Sec. 512, act of Oct. 17, 1940 (54 Stat. 1190); 50 U. S. C. 572. The collection from any person in the military service of any tax on the income of such person, whether falling due prior to or during his period of military service, shall be deferred for a period extending not more than six months after the termination of his period of military service if such person's ability to pay such tax is materially impaired by reason of such service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of such nonpayment. The running of any statute of limitations against the collection of such tax by distraint or otherwise shall be suspended for the period of military service of any individual the collection of whose tax is deferred under this section, and for an additional period of nine months beginning with the day following the period of military service. The provisions of this section shall not apply to the income tax on employees imposed by section 1400 of the Federal Insurance Contributions Act. Sec. 513, act of Oct. 17, 1940 (54 Stat. 1190); 50 U. S. C. 573. Sections 501 to 511, inclusive, act of October 17, 1940, supra, have reference to the mining and leasing laws, and homestead and desert-land entries on public lands. 2238. Civil Relief Act; fraudulent transfers. Where in any proceeding to enforce a civil right in any court it is made to appear to the satisfaction of the court that any interest, property, or contract has since the date of the approval of this Act been transferred or acquired with intent to delay the just enforcement of such right by taking advantage of this Act, the court shall enter such judgment or make such order as might lawfully be entered or made, the provisions of this Act to the contrary notwithstanding. Sec. 600, act of Oct. 17, 1940 (54 Stat. 1190); 50 U. S. C. 580. 2239. Civil Relief Act; proof of military status.-(1) In any proceeding under this Act a certificate signed by The Adjutant General of the Army as to persons in the Army or in any branch of the United States service while serving pursuant to law with the Army of the United States, signed by the Chief of the Bureau of Navigation of the Navy Department as to persons in the United States Navy or in any other branch of the United States service while serving pursuant to law with the United States Navy, and signed by the Major General Commandant, United States Marine Corps, as to persons in the Marine Corps, or in any other branch of the United States service while serving pursuant to law with the Marine Corps, or signed by an officer designated by any of them, respectively, for the purpose, shall when produced be prima facie evidence as to any of the following facts stated in such certificate: That a person named has not been, or is, or has been in military service; the time when and the place where such person entered military service, his residence at that time, and the rank, branch, and unit of such service that he entered, the dates within which he was in military service, the monthly pay received by such person at the date of issuing the certificate, the time when and the place where such person died in or was discharged from such service. (2) It shall be the duty of the foregoing officers to furnish such certificate on application, and any such certificate when purporting to be signed by any one of such officers or by any person purporting upon the face of the certificates to have been so authorized shall be prima facie evidence of its contents and of the authority of the signer to issue the same. (3) Where a person in military service has been reported missing he shall be presumed to continue in the service until accounted for, and no period herein limited which begins or ends with the death of such person shall begin or end until the death of such person is in fact reported to or found by the Department of War or Navy, or any court or board thereof, or until such death is found by a court of competent jurisdiction: Provided, That no period herein limited which begins or ends with the death of such person shall be extended hereby beyond a period of six months after the time when this Act ceases to be in force. Sec. 601, act of Oct. 17, 1940 (54 Stat. 1190); 50 U. S. C. 581. 2240. Civil Relief Act; date of termination.-This Act shall remain in force until May 15, 1945: Provided, That should the United States be then engaged in a war, this Act shall remain in force until such war is terminated by a treaty of peace proclaimed by the President and for six months thereafter: Provided further, That wherever under any section or provision of this Act a proceeding, remedy, privilege, stay, limitation, accounting, or other transaction has been authorized or provided with respect to military service performed prior to the date herein fixed for the termination of this Act, such section or provision shall be deemed to continue in full force and effect so long as may be necessary to the exercise or enjoyment of such proceeding, remedy, privilege, stay, limitation, accounting, or other transactions. Sec. 604, act of Oct. 17, 1940 (54 Stat. 1191); 50 U. S. C. 584. 2241. Civil Relief Act; effect on prior laws.-The provisions of section 4 of the joint resolution approved August 27, 1940 (Public Resolution Numbered 96, Seventy-sixth Congress), and the provisions of section 13 of the Selective Training and Service Act of 1940, shall not be applicable with respect to any military service performed after the date of enactment of this Act. Sec. 605, act of Oct. 17, 1940 (54 Stat. 1191); 50 U. S. C. 585. Aircraft Act: Mar. 5, 1940 (54 Stat. 45). Aircraft Parts Secrecy Act: July 13, 1939 (53 Stat. Alien Registration Act: June 28, 1940 (54 Stat. 670). Army Officers' Promotion Act: June 13, 1940 (34 Stat. Assignment of Claims Act: Oct. 9, 1940 (54 Stat. 1029). Canal Zone Biological Area Act: July 2, 1940 (54 Buck Act: Oct. 9, 1940 (54 Stat. 1059). National Defense Appropriation Act, Second Supple National Defense Housing Acts: Title II, Act of June National Guard, Active Service Act: Aug. 27, 1940 (54 Nationality Act: Oct. 14, 1940 (54 Stat. 1137). Ordnance Tool Act: May 11, 1939 (53 Stat. 739). Civilian Conservation Corps Act: Aug. 7, 1939 (53 Organization Regulation Act: Oct. 17, 1940 (54 Stat. Stat. 1253). 1201). Civilian Pilot Training Act: June 27, 1939 (53 Stat. Patent Act: Aug. 7, 1939 (53 Stat. 1264). Conscription Act: Sept. 16, 1940 (54 Stat. 885). Political Activities Act (Hatch): Aug. 2, 1939 (53 Stat. 1147). Political Activities Act (Hatch-Dempsey): July 19, 1940 (54 Stat. 767). Public Salary Tax Act: Apr. 12, 1939 (53 Stat. 574). Emergency Supplemental Appropriation Act of 1940: Ramspect Act: Nov. 26, 1940 (54 Stat. 1211). Rankin Veterans Act: May 3, 1939 (53 Stat. 652). Government Records Act, Disposition of: Aug. 5, Reserves. Active Service Act: Aug. 27, 1940 (54 Stat. 1939 (53 Stat. 1219). 858). Government Reorganization Act: Apr. 3, 1939 (53 Stat. Revenue Act of 1940 (Second): Oct. 8, 1940 (54 Stat. 561). 974). Hatch Act (Pernicious Political Activities): Aug. 2, Selective Training and Service Act: Sept. 16, 1940 (54 1939 (53 Stat. 1147). Stat. 885). Hatch-Dempsey Act (Pernicious Political Activities): Soldiers' and Sailors' Civil Relief Act of 1940: Oct. 17, July 19, 1940 (54 Stat. 767). Home Guard Act: Oct. 21, 1940 (54 Stat. 1206). 1940 (54 Stat. 1178). Strategic War Materials Acts: June 7, 1939 (53 Stat. 811); Aug. 11, 1939 (53 Stat. 1407); June 25, 1940 (54 Stat. 572); Sept. 16, 1940 (54 Stat. 897). Merchant Marine Act (Bland): Aug. 4, 1939 (53 Stat. Transportation Act of 1940: Sept. 18, 1940 (54 Stat. 1182). 954). Military Appropriation Act, Supplemental 1940: July Van Zandt Patent Act: Aug. 7, 1939 (53 Stat. 1264). 1, 1939 (53 Stat. 992). Military Secretary Act: Mar. 28, 1939 (53 Stat. 551). National Defense Appropriation Act, First Supplemental 1941: June 26, 1940 (54 Stat. 599). 313 Veterans' Act (Rankin): May 3, 1939 (53 Stat. 652). |