To amend Public Law Numbered 111, Sixty-sixth Congress, entitled "An Act "That every teacher from whose salary retirement deductions are made in accordance with this Act shall be required to designate in writing a beneficiary or beneficiaries to whom the amount of his deductions, together with interest then credited thereon, shall be payable in the event of the death of such teacher. "SEC. 2. In the event of death of any such teacher the order of precedence of payments shall be as follows; First, to the beneficiary, or beneficiaries, designated in writing by the teacher and recorded on his or her individual account; second, if there be no such beneficiary or beneficiaries designated, then to the duly appointed executor, or administrator, of the estate; third, if there be no such beneficiary, or if an executor or administrator be not appointed within six months after the death of such teacher, payment shall be made into the registry of the District Court of the United States for the District of Columbia." Approved, April 5, 1939. [CHAPTER 43] AN ACT To amend section 9, article V, of an Act known as "An Act to amend the Act entitled 'An Act to fix and regulate the salaries of teachers, school officers, and other employees of the Board of Education of the District of Columbia', approved June 20, 1906, as amended, and for other purposes.' Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 9, article V, of an Act known as "An Act to amend the Act entitled 'An Act to fix and regulate the salaries of teachers, school officers, and other employees of the Board of Education of the District of Columbia', approved June 20, 1906, as amended, and for other purposes", approved June 4, 1924, be amended to read as follows: April 5, 1939 [8. 1130] [Public, No. 25] District of Columbia. Retirement of public-school teachers. 41 Stat. 389. 7 D. C. Code § 70. Designation of beneficiary to whom de ductions payable in event of death. Order of precedence of payments. April 5, 1939 [S. 1295] [Public, No. 26] District of Columbia. Public schools. 43 Stat. 373. 7 D. C. Code § 38. Assignments and promotions on basis etc. Provisos. gibles to group B of ination. "SEC. 9. That every teacher in the service on July 1, 1924, except as herein otherwise provided, and every teacher thereafter appointed, of superior teaching, shall be assigned to group A of the class to which eligible or to group C of class 2 and shall be promoted to group D of class 2 or group B of any class on the basis of such evidence of superior teaching and of increased professional attainments as the Board of Education may prescribe: Provided, That teachers receiving salaries in group B of class 6 on June 30, 1924, and teachers receiving salaries in group A of class 6 who on June 30, 1924, are on the eligible list for promotion to group B of class 6, shall be assigned to group B of class 3 on July 1, 1924, without further examination or additional qualifications: Provided further, That no person who has not received for at least one year the maximum salary of group A in any class or group C of class 2 shall be eligible for promotion to group B of any class or group D of class 2: And provided further, That the number of group B and group D salaries shall be divided proportionately between the teachers in the white schools and the teachers in the colored schools on the basis of the enrollment of pupils in the respective white and colored schools." Approved, April 5, 1939. 98907-39-PT 2-5 Restriction on promotions to group B, and group D of class 2. proportionate divi D salaries. sion of group B and April 5, 1939 [H. R. 3801] [Public, No. 27] Cotton pool partici. pation trust certificates. 52 Stat. 747. Authority of man ager to purchase, extension of time limit. April 6, 1939 [S. 917] [Public, No. 28] Library of Congress. Acquisition of pa pers of Charles Cotes Pinckney, worth Pinckney and Thomas and other documents. Appropriation au. thorized. Post, p.627. April 10, 1939 [S. 1019] [Public, No. 29] Games. Twelfth Olympic Participation of Reg ular Army authorized. Provisos. Army appropriations. [CHAPTER 44] AN ACT To extend the time for retirement of cotton pool participation trust certificates. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the appropriation of $1,800,000 made in the Department of Agriculture Appropriation Act, 1939, under the item entitled "Retirement of cotton pool participation trust certificates" shall remain available until December 31, 1939, and the authority of the manager, cotton pool, to purchase and pay for participation trust certificates, Form C-5-I, shall extend to and include the 30th day of September 1939, but after the expiration of said limit the purchase may be consummated of any such certificates tendered to the manager, cotton pool, on or before September 30, 1939, but where for any reason the purchase price shall not have been paid by the manager, cotton pool. Approved, April 5, 1939. [CHAPTER 45] AN ACT Authorizing the Library of Congress to acquire by purchase, or otherwise, the whole, or any part, of the papers of Charles Cotesworth Pinckney and Thomas Pinckney, including therewith a group of documents relating to the Constitutional Convention of 1787, now in the possession of Harry Stone, of New York City. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Library of Congress is hereby authorized and empowered to acquire by purchase, or otherwise, the whole, or any part, of the papers of Charles CotesWorth Pinckney and Thomas Pinckney, including therewith a group of documents relating to the Constitutional Convention of 1787, now in the possession of Harry Stone, of 24 East Fifty-eighth Street, New York, New York, and there is hereby authorized to be appropriated to the Library of Congress for that purpose not to exceed the sum of $37,500. Approved, April 6, 1939. [CHAPTER 47] AN ACT To authorize the Secretary of War to pay certain expenses incident to the training, attendance, and participation of the equestrian and modern pentathlon teams in the Twelfth Olympic Games. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of War is hereby authorized to direct the training and attendance of personnel and animals of the Regular Army as participants in the Twelfth Olympic Games: Provided, That all expenses incident to training, attendance, and participation in the Twelfth Olympic Games, including the use of such supplies, material, and equipment as in the opinion of the Secretary of War may be necessary, may be charged to the appropriations for the support of the Army: Provided Allowances not to further, That applicable allowances which are or may be fixed by law or regulations for participation in other military activities shall not be exceeded. be exceeded. Approved, April 10, 1939. [CHAPTER 48] AN ACT To repeal subsection (4) of subsection (c) of section 101 of the Agricultural Adjustment Act of 1938. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection (4) of subsection (c) of section 101 of the Agricultural Adjustment Act of 1938, which reads as follows: "(4) Notwithstanding any other provision of this subsection, if, for any reason other than flood or drought, the acreage of wheat, cotton, corn, or rice planted on the farm is less than 80 per centum of the farm acreage allotment for such commodity for the purpose of payment, such farm acreage allotment shall be 25 per centum in excess of such planted acreage"; is hereby repealed. Approved, April 10, 1939. [CHAPTER 49] JOINT RESOLUTION Authorizing appropriation for expenses of a representative of the United States and of his assistants, and for one-half of the joint expenses of this Government and the Government of Mexico, in giving effect to the agreement of November 9-12, 1938, between the two Governments providing for the settlement of American claims for damages resulting from expropriations of agrarian properties since August 30, 1927. agrarian properties in Expropriations of of Appropriation tlement of claims. Post, p. 1324. Personal services. au 5 U. S. C. §§ 661-674; Contract services R. S. § 3709. 41 U. S. C. § 5. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That there is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, such sums as may be necessary to provide for the expenses of participation by the United States in the settlement, in pursuance of the agreement of November 9-12, 1938, of claims of citizens of the United States against the Government of Mexico on account of expropriations of agrarian properties since August 30, 1927, including personal services in the District of Columbia or elsewhere without reference to the Classification Act of 1923, Supp. IV, 88 673, 673c. as amended; rent of offices, electric service, drinking water, rooms and rent, and purchase of equipment for the use of the representative of the United States and his assistants, in addition, if deemed necessary by the Secretary of State, to the lawful per diem; stenographic, without advertising. reporting, and translating services by contract if deemed necessary, without regard to section 3709 of the Revised Statutes (U. S. Č., title 41, sec. 5); traveling expenses; communication service; purchase of law books and books of reference; transportation of things; printing and binding; office supplies; official cards; entertainment; expenses and honorarium of a neutral umpire in the event such an appointment is found necessary; and such other expenses as may be authorized by the Secretary of State, including the reimbursement other appropriations. of other appropriations from which payments may have been made for any of the purposes herein specified: Provided, That any expenditures from the amount herein authorized to be appropriated penditures from first shall become a first charge upon any moneys received from the Government of Mexico in settlement of the respective claims, and the amount of such expenditures shall be deducted from the first payment by the Mexican Government and deposited in the Treasury of the United States as miscellaneous receipts: And provided further, That the representative of the United States shall, upon the completion of his work, submit a report to the Secretary of State, tenis. attaching thereto (a) a statement of the expenses of himself, his assistants, and of the umpire, in case an umpire is designated, (b) a list of all claims rejected, (c) a list of all claims allowed in whole Neutral umpire. Reimbursement of Provisos. payment. Report of U. 8. representative; con [Public, No. 31] amendment. or in part, together with the amount of each claim and the amount awarded thereon, and (d) a statement of the reasons for the allowance or disallowance in each case. Certified copies of (a) and (c) shall be transmitted by the Secretary of State to the Secretary of the Treasury, who shall, after making the deduction provided for above, distribute in ratable proportions, among the persons in whose favor awards shall have been made, or their assignees, heirs, executors or administrators of record, according to the proportions which their respective awards shall bear to the whole amount available from time to time for such distribution, such moneys as may have been received into the Treasury in virtue of the agreement of November 9-12, 1938. Approved, April 10, 1939. [CHAPTER 58] AN ACT To amend the Canal Zone Code. Be it enacted by the Senate and House of Representatives of the Canal Zone Code, United States of America in Congress assembled, That the first paragraph of subsection (b) of section 94 of title 2, Canal Zone Code, as amended by section 2 of the Act of June 24, 1936 (49 Stat. 1904), is amended to read as follows: 49 Stat. 1904. 48 U. S. C., Supp. IV, 1371c. Disability retirement of employees; annuity. Provisos. Proof of conduct. Reinstatement claims. Limitation. April 12, 1939 [H. R. 3790] [Public, No. 32] of 66 "(b) Any employee to whom this article applies who shall have served for a total period of not less than five years, and who, before becoming eligible for retirement under the conditions defined in section 92 of this title, shall have become totally disabled for useful and efficient service in the grade or class of position occupied by the employee, by reason of disease or injury not due to vicious habits, intemperance, or willful misconduct on the part of the employee, shall upon his own application or upon request or order of the Governor of the Panama Canal, be retired on an annuity computed in accordance with the provisions of section 96 of this title: Provided, That proof of freedom from vicious habits, intemperance, or willful misconduct for a period of more than five years next prior to becoming so disabled for useful and efficient service, shall not be required in any case; and the claim of any employee which was or would have been disallowed under this section by reason of the requirement of such proof with respect to a longer period than five years, shall upon request of the applicant be reinstated, and shall thereupon be redetermined under the provisions of the section as herein amended: Provided further, That such claim is now on file with the Civil Service Commission or is executed within six months from the enactment of this Act. Relating to the taxation of the compensation of public officers and employees. Be it enacted by the Senate and House of Representatives of the Public Salary Tax United States of America in Congress assembled, That this Act may be cited as the "Public Salary Tax Act of 1939”. Act of 1939. "Gross income", definition amended. Ante, p. 9. I. R. C. § 22 (a). TITLE I SECTION 1. Section 22 (a) of the Internal Revenue Code (relating to the definition of "gross income") is amended by inserting after the words "compensation for personal service" the following: ("including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing)' SEC. 2. Section 116 (b) of the Internal Revenue Code (exempting compensation of teachers in Alaska and Hawaii from income tax) is repealed. SEO. 3. Section 22 (a) of the Internal Revenue Code is amended by adding at the end thereof a new sentence to read as follows: "In the case of judges of courts of the United States who took office on or before June 6, 1932, the compensation received as such shall be included in gross income". U. S. consent to taxation of pay of employee received after December 31, 1938. SEC. 4. The United States hereby consents to the taxation of compensation, received after December 31, 1938, for personal service Federal, etc., officer or as an officer or employee of the United States, any Territory or possession or political subdivision thereof, the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, by any duly constituted taxing authority having jurisdiction to tax such compensation, if such taxation does not discriminate against such officer or employee because of the source of such compensation. TITLE II SEC. 201. Any amount of income tax (including interest, additions to tax, and additional amounts) for any taxable year beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing (a) shall not be assessed, and no proceeding in court for the collection thereof shall be begun or prosecuted (unless pursuant to an assessment made prior to January 1, 1939); (b) if assessed after December 31, 1938, the assessment shall be abated, and any amount collected in pursuance of such assessment shall be credited or refunded in the same manner as in the case of an income tax erroneously collected; and (c) shall, if collected on or before the date of the enactment of this Act, be credited or refunded in the same manner as in the case of an income tax erroneously collected, in the following cases (1) Where a claim for refund of such amount was filed before January 19, 1939, and was not disallowed on or before the date of the enactment of this Act; (2) Where such claim was so filed but has been disallowed and the time for beginning suit with respect thereto has not expired on the date of the enactment of this Act; (3) Where a suit for the recovery of such amount is pending on the date of the enactment of this Act; and (4) Where a petition to the Board of Tax Appeals has been filed with respect to such amount and the Board's decision has not become final before the date of the enactment of this Act. SEC. 202. In the case of any taxable year beginning after December 31, 1937, and before January 1, 1939, compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, shall not be included in the gross income of any individual under Title I of the Revenue Act of 1938 and shall be exempt from taxation under such title, if such individual either (a) did not include in his return for a taxable year beginning after December 31, 1936, and before January 1, 1938, any amount as compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing; or Condition. Income tax. State, etc., personnel Tax exemption of certain State, etc., personnel during period specified. 52 Stat. 447. 26 U. S. O., Supp. IV, §§ 1-330b. |