Page images
PDF
EPUB

the same duties with reference thereto as in the case of civil employees of the United States. Temporary members of the Reserve who contract sickness or disease while performing active duty shall be entitled to the same hospital treatment as is afforded members of the regular Coast Guard.

SEC. 213. Officers and employees of the United States or of the District of Columbia who may become members of the Reserve shall be entitled to the same leave of absence with pay while on training duty and, except as otherwise provided by this Act, to all other benefits which are now or hereafter may be applicable by law to officers and employees of the United States or of the District of Columbia who are members of the Naval Reserve.

[blocks in formation]

Emergency appointment of regular Coast

Provisos.
Reversion to regular

SEC. 214. Chief warrant and warrant officers and enlisted men of the regular Coast Guard may, under regulations promulgated pur- Guard members. suant to section 204 of this Act, be issued appointments as commissioned, chief warrant, or warrant officers in the Reserve, under which appointments they may be required to serve only in time of war or during any period of national emergency declared by the President to exist: Provided, That while serving on active duty under such appointments, the regular status of such appointees shall be consid- status. ered as in abeyance, and upon termination of active duty thereunder they shall revert to the status held by them immediately preceding such active duty: Provided further, That active duty in the Reserve duty. performed under the provisions of this Act shall be counted for all purposes as though it had been rendered by the individuals concerned in the status held by them immediately preceding such active duty.

SEC. 215. Members of the regular Coast Guard called to active duty in the Reserve, as provided by section 214 of this Act, shall not thereby suffer any reduction in pay and allowances: Provided, That if while so serving on active duty such members contract sickness or disease or sustain injury, or die as a result of such sickness, disease, or injury, they or their beneficiaries shall be entitled to all the benefits provided for commissioned, chief warrant, or warrant officers of the Reserve of the same rank, or to the benefits to which they would have been entitled had such active service been performed in their prior status as chief warrant or warrant officers or enlisted men of the regular Coast Guard, whichever may be the greater.

TITLE III-GENERAL PROVISIONS

SEC. 301. The term of enrollment in the Auxiliary and appointment and enlistment in the Reserve (except for temporary members of the Reserve) shall be three years.

Counting of active

Pay and allowances.

Proviso.

Sick or death bene

fits.

Term of enrollment, etc.

Distinguishing flags and insignia.

Proviso.
Exchanges.

SEC. 302. The Secretary of the Treasury is hereby authorized to prescribe one or more suitable distinguishing flags or pennants to be flown from the motorboats and yachts owned by members of the Auxiliary or the Reserve, and one or more suitable insignia which may be worn by such members. Such flags and insignia shall be furnished by the Coast Guard at actual cost, and the proceeds received therefor shall be credited to the appropriation from which paid: Provided, That any member of the Auxiliary who surrenders flags, pennants, or insignia which were furnished to him by the Coast Guard as a member of the former Coast Guard Reserve shall be entitled to a like number of the flags, pennants, and insignia prescribed for the Auxiliary without additional charge. Any person thorized display. who shall, without proper authority fly from a motorboat, yacht, or other vessel, any flag or pennant or wear any insignia of the Auxiliary or of the Reserve shall, upon conviction thereof, be punished by a fine not exceeding $100.

Penalty for unau

Coast Guard Insti tute.

courses, availability, etc.

Provisos.

Mar. 1, 1941

SEC. 303. Pursuant to such rules and regulations as the CommanCorrespondence dant may prescribe, correspondence courses of the Coast Guard Institute may be made available to members of the Auxiliary and to members of the Reserve: Provided, That the actual cost of the study materials for each such course shall be paid by the member of the Auxiliary taking such course and the proper Coast Guard appropriation shall be credited accordingly: Provided further, That such courses shall be made available to members of the Reserve in accordance with Coast Guard regulations applicable to personnel of the regular Coast Guard.

Use of Coast Guard services.

March 1, 1941 [H. R. 3204] [Public Law 9]

Appropriation

Act,

SEC. 304. The services and facilities of the Coast Guard may be employed in the administration and operation of the Auxiliary and of the Reserve; and the appropriations for the Coast Guard shall be available to effectuate the purposes of this Act.

Approved, February 19, 1941.

[CHAPTER 9]

AN ACT

Making additional appropriations for the fiscal year 1941 urgently required for the Work Projects Administration and certain other Federal agencies, and for other purposes.

Be it enacted by the Senate and House of Representatives of the Urgent Deficiency United States of America in Congress assembled, That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending June 30, 1941, for the following respective purposes:

1941.

Office of the Vice

President.

Salary provisions. 54 Stat. 462.

2 U. S. C. § 60a.

Senate kitchens and restaurants.

Post, p. 94:

Defense housing.
Temporary shelter.
Post, p. 198.

41 U. S. C. § 5.

LEGISLATIVE

SENATE

Effective with the first day of the month next following the enactment of this Act, the provision in the Legislative Branch Appropriation Act, 1941, which reads as follows: "Office of the Vice President, salaries: Secretary to the Vice President, $4,620; clerk, $2,400; assistant clerks-one $2,280, one $2,160; in all, $11,460." is hereby amended to read as follows: "Office of the Vice President, salaries: For clerical assistance to the Vice President, at rates of compensation to be fixed by him, $11,460."

For repairs, improvements, equipment, and supplies for the Senate kitchens and restaurants, Capitol Building and Senate Office Building, including personal and other services, to be expended from the contingent fund of the Senate, under supervision of the Committee on Rules, United States Senate, fiscal year 1941, $25,000.

EMERGENCY FUNDS FOR THE PRESIDENT

Defense housing: To enable the President of the United States, through such agencies of the Government as he may designate, without regard to section 3709, Revised Statutes, to provide temporary shelter, either by the construction of buildings or otherwise, including appurtenances and including the acquisition of land or interests therein, in localities where by reason of national defense activities a shortage of housing exists, as determined by the President, and where it is not practicable under the Act of October 14, 1940 (Public, 42 U. S. C., ch. 9 Numbered 849, Seventy-sixth Congress), or other Acts of Congress

54 Stat. 1125.

note.

or through private enterprise to meet the immediate need for emergency housing, fiscal year 1941, $5,000,000, to be available until June 30, 1942, and to be available also for all necessary expenses incident to the providing of such facilities and the operation and management thereof, including personal services in the District of Columbia and elsewhere, printing and binding, and purchase, operation, and maintenance of motor-propelled passenger-carrying vehicles: Provided, That all receipts derived from the rental or operation of the facilities provided for herein shall be returned to this appropriation and shall be available for expenses of operation and management of such facilities, including administrative expenses in connection therewith, and the unobligated balance of such receipts shall be covered into the Treasury at the end of each fiscal year as miscellaneous receipts: Provided further, That a detailed report of expenditures under this paragraph shall be made by the agency or agencies designated by the President under this provision to the Secretary of the Senate and the Clerk of the House of Representatives every six months from and after the passage of this Act.

INDEPENDENT AGENCIES

FEDERAL SECURITY AGENCY

Public Health Service, emergency health and sanitation activities, 1941: For all expenses necessary to enable the Surgeon General of the Public Health Service to assist State and local health authorities in health and sanitation activities (1) in areas adjoining military and naval reservations, (2) in areas where there are concentrations of military and naval forces, (3) in areas adjoining Government and private industrial plants engaged in defense work, and (4) in private industrial plants engaged in defense work; and to provide emergency health and sanitation services in Government industrial plants engaged in defense work and in areas adjoining United States military and naval reservations outside of the United States; such expenses to include personal services in the District of Columbia and elsewhere; purchase, exchange, maintenance, and operation of passenger-carrying automobiles; stationery; travel; printing and binding; and items otherwise properly chargeable to the appropriation for miscellaneous and contingent expenses of the Public Health Service, fiscal year 1941, $525,000.

FEDERAL WORKS AGENCY

Provisos.

Use of receipts.

Semiannual reports to Congress.

and sanitation activities.

Emergency health

Personal services.

Printing and binding.

Emergency relief. 54 Stat. 611.

Provisos. Applicability of designated provisions.

Work Projects Administration, emergency relief, 1941: For an additional amount to enable the Work Projects Administration, during the fiscal year 1941, to continue to provide work for needy persons on useful public projects in the United States and its Territories and possessions, in accordance with the Emergency Relief Appropriation Act, fiscal year 1941, as amended, $375,000,000: Provided, That except as herein otherwise provided, all the provisions and conditions of the Emergency Relief Appropriation Act, fiscal year 1941, as amended, applicable to the expenditure of the appropriation in such Act to such Administration shall be applicable to the foregoing appropriation: Provided further, That the limitation of $40,000,000, contained in section 10 (a) of such Act, on the amount creased. that is authorized to be allocated by the Commissioner to other Federal agencies for the operation of projects of the type specified in subsection (b) of section 1 of such Act which are within the

Limitation of certain allocations in

54 Stat. 618.

54 Stat. 612.

Nonlabor costs. 54 Stat. 612.

scope of the functions usually carried out by such agencies, is hereby increased to $44,000,000: Provided further, That the limitation of $25,000,000 on the amount that may be used by the Commissioner to supplement the amounts authorized for other than labor costs in connection with the prosecution of projects which have been certified by the Secretary of War and the Secretary of the Navy, respectively, as being important for military or naval purposes, contained in section 1 (c) of such Act, is hereby increased to $50,000,000: ProAdministrative ex- vided further, That the limitation of $41,534,000 on the aggregate

penses.

amount which may be obligated during the fiscal year 1941 for administrative expenses of the Work Projects Administration and the limitations on the amounts which may be obligated for the following respective purposes: Salaries, $34,105,000; communication service, $612,750; travel, $3,610,000; and printing and binding, $437,000; contained in section 1 (g) of the Emergency Relief Appropriation Act, fiscal year 1941, are hereby changed to $44,500,000, $37,100,000, $600,000, $3,600,000 and $320,000, respectively: Provided Provisional in further, That the limitation of $30,875,000 on the aggregate amount

54 Stat. 613.

creases.

54 Stat. 611.

which may be obligated for administrative expenses of the Work Projects Administration under section 1 (g) of the Emergency Relief Appropriation Act, fiscal year 1941, if the President shall determine under section 1 (a) of such Act that the appropriation made by such section shall be apportioned for an eight-months' period, and the limitation of $25,626,250 on the amount that shall be available for salaries within such aggregate amount are hereby increased to $31,100,000 and $25,851,250, respectively.

[blocks in formation]

NATIONAL MEDIATION BOARD

National Railroad Adjustment Board, salaries and expenses, 1941: For an additional amount for "Salaries and expenses, National Railroad Adjustment Board, National Mediation Board," fiscal year 1941, $15,000, and in addition thereto not to exceed the sum of $15,000 may be transferred from the appropriation "Printing and binding, National Railroad Adjustment Board, National Mediation Board, 1941"; and the amount heretofore made available for such fiscal year only for the services of referees is hereby increased from $35,000 to $60,000.

UNITED STATES EMPLOYEES' COMPENSATION COMMISSION Emergency relief, 1941: For an additional amount to enable the United States Employees' Compensation Commission during the fiscal year 1941 to carry out the provisions of section 23 of the Emergency Relief Appropriation Act, fiscal year 1941, $800,000.

NAVY DEPARTMENT

BUREAU OF NAVIGATION

TRAINING, EDUCATION, AND WELFARE, NAVY

Naval training stations: For an additional amount for naval training stations for the fiscal year 1941, including the same objects specified under this head in the Naval Appropriation Act for the fiscal year 1941, as follows:

Newport, Rhode Island, $269,000;

Great Lakes, Illinois, $253,775;

In all, training, education, and welfare, Navy, $522,775.

TREASURY DEPARTMENT

OFFICE OF TREASURER OF THE UNITED STATES

Emergency relief, 1941, administrative expenses: The Secretary of the Treasury may transfer, with the approval of the Director of the Bureau of the Budget, not to exceed $65,000 from the appropriation "Emergency relief, Treasury, Bureau of Accounts, administrative expenses, 1941" (referred to in section 5 (a) of the Emergency Relief Appropriation Act, fiscal year 1941, as "Office of Commissioner of Accounts and Deposits and Division of Bookkeeping and Warrants") to the appropriation "Emergency Relief, Treasury, Office of the Treasurer, administrative expenses, 1941", contained in the same section of such Act.

BUREAU OF CUSTOMS

Refunds and drawbacks, customs, 1941: For an additional amount for the refund or payment of customs collections or receipts, and for the payment of debentures or drawbacks, bounties, and allowances as authorized by law, fiscal year 1941, $11,800,000.

SEC. 2. This Act may be cited as the "Urgent Deficiency Appropriation Act, 1941".

Approved, March 1, 1941.

[CHAPTER 10]

AN ACT

To amend certain provisions of the Internal Revenue Code relating to the excess
profits tax, and for other purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act may
be cited as the "Excess Profits Tax Amendments of 1941".
SEC. 2. UNUSED EXCESS PROFITS CREDIT.

(a) Section 710 (b) (3) of the Internal Revenue Code is amended to read as follows:

"(3) UNUSED EXCESS PROFITS CREDIT.-The amount of the excess profits credit carry-over for the taxable year, computed in accordance with subsection (c)."

(b) COMPUTATION OF EXCESS PROFITS CREDIT CARRY-OVER.-Section 710 of the Internal Revenue Code is amended by adding at the end thereof the following new subsection:

"(c) EXCESS PROFITS CREDIT CARRY-OVER.

"(1) DEFINITION OF UNUSED EXCESS PROFITS CREDIT.-The term 'unused excess profits credit' means the excess, if any, of the excess profits credit for any taxable year beginning after December 31, 1939, over the excess profits net income for such taxable year, computed on the basis of the excess profits credit applicable to such taxable year.

"(2) COMPUTATION OF EXCESS PROFITS CREDIT CARRY-OVER.-The excess profits credit carry-over for any taxable year shall be the sum of the following:

"(A) The unused excess profits credit for the first preceding taxable year; and

(B) The unused excess profits credit for the second preceding taxable year reduced by the amount, if any, by which the excess profits net income for the first preceding taxable year exceeds the sum of

"(i) the excess profits credit for such first preceding taxable year, plus

"(ii) the unused excess profits credit for the third preceding taxable year."

278941°- 42—PT. I—2

[blocks in formation]
« PreviousContinue »