Nothing in sections 1 and 2 of this Act shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed. Sec. 5, act of Oct. 9, 1940 (54 Stat. 1060) ; 4 U. S. C. 17.

As used in this Act—

(a) The term "person" shall have the meaning assigned to it in section 3797 of the Internal Revenue Code.

(b) The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 10 of the Federal Highway Act, approved June 16, 1936, are applicable.

(c) The term "income tax" means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.

(d) The term "State" includes any Territory or possession of the United States. (e) The term "Federal area" means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State shall be deemed to be a Federal area located within such State. Sec. 6, act of Oct. 9, 1940 (54 Stat. 1060); U. S. C. 18.

353. Witnesses before committees of Congress.

The act of January 13, 1940 (54 Stat. 13), provides a penalty for endeavoring to influence or intimidate witnesses in proceedings before departments or Congressional investigations.

The act of August 4, 1939 (53 Stat. 1198), provides that an indictment for any offense punishable by death may be found at any time without regard to any statute of limitations. 466. (A. W. 108). Soldiers; separation from the service.

Notes of Decisions

the courts. 10 U. S. C. A., sec. 1580. Nordmann v. Woodring, Secretary of War, et al. (D. C., 1939), 28 F. Supp. 573.

Authority. The power to discharge a sol- of a department is not subject to review by dier from the Army is vested under statute in the commanding officer of the Army, and an order of discharge emanating from the Secretary of War or the commanding officer 475. (A. W. 117). Removal of civil suits.

Notes of Decisions

Civil liability of officers.-An officer or agent of the United States may be sued where he has exceeded his authority or acted under an authority not validly conferred. W. A. Ross Const. Co. v. Yearsley et al. (C. C. A., 1939), 103 F. (2d) 589.

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The exemption of the United States from liability for tort does not protect its officers or agents from personal liability for wrongful invasion of property rights. Id.

Execution of the laws, 480.

USE OF THE ARMY

480. Execution of the laws.

By section 335 of the Criminal Code of March 4, 1909 (35 Stat. 1152), as amended, all offenses punishable by death or imprisonment for a term exceeding one year are to be deemed felonies.

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