Secretary of the Interior may issue rules and regulations to effectuate the purposes of sections 501 to 512.

SEC. 508 [50 U.S.C. App. 568]. The Secretary of the Interior is hereby authorized in his discretion, to suspend as to persons in military service during the period while this Act remains in force and for a period of six months thereafter or during any period of hospitalization because of wounds or disability incurred in line of duty that provision of the act known as the "Reclamation Act" requiring residence upon lands in private ownership or within the neighborhood for securing water for the irrigation of the same, and he is authorized to permit the use of available water thereon upon such terms and conditions as he may deem proper.

SEC. 509 [50 U.S.C. App. 569]. The Secretary of the Interior shall issue through appropriate military and naval channels a notice for distribution by appropriate military and naval authorities to per sons in the military service explaining the provisions of this article except as to sections 500, 513, and 514 hereof and shall furnish forms to be distributed in like manner to those desiring to make application for its benefits, except as to said sections.

SEC. 510 [50 U.S.C. App. 570]. (1) During the pendency of any war in which the United States may be engaged while this Act re mains in force any homestead entryman shall be entitled to a leave of absence from his entry for the purpose of performing farm labor The time actually spent in farm labor shall be counted as constructive residence, if within fifteen days after leaving his entry to engage in such labor the entryman files a notice of absence in the land office of the district in which his entry is situated, and if st the expiration of the calendar year the entryman files in that office a written statement under oath and corroborated by two witnesses giving the date or dates when he left his entry, the date or dates of his return, and the place where and person for whom he was engaged in farm labor during such period or periods of absence.

(2) Nothing in this section shall excuse any homestead entryman from making improvements or performing the cultivation upon his entry required by law. The provisions of this section shall apply only to persons whose applications have been allowed or filed be fore October 17, 1940.

SEC. 511 [50 U.S.C. App. 571]. Any person under the age of twenty-one who serves in the military service while this Act remains in force shall be entitled to the same rights under the laws relating to lands owned or controlled by the United States, including the mining and mineral leasing laws, as those over twenty-one now possess under such laws. Any requirements as to establishment of residence within a limited time shall be suspended as to entry by such person until six months after his discharge from military serv ice. Applications for entry may be verified before any officer in the United States or any foreign country authorized to administer oaths by the laws of the State or Territory in which the land may be situated.

SEC. 512 [50 U.S.C. App. 572]. Citizens of the United States whe 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 sections 501 to 511, inclusive, if

h service is similar to military service as defined in this Act, 1 if they are honorably discharged and resume United States zenship or die in the service of the allied forces or as a result such service.

SEC. 513 [50 U.S.C. App. 573]. The collection from any person in military service of any tax on the income of such person, ether falling due prior to or during his period of military service, ll be deferred for a period extending not more than six months er the termination of his period of military service if such per's ability to pay such tax is materially impaired by reason of h service. No interest on any amount of tax, collection of which deferred for any period under this section, and no penalty for payment of such amount during such period, shall accrue for ʼn period of deferment by reason of such nonpayment. The runof any statute of limitations against the collection of such tax distraint or otherwise shall be suspended for the period of miliy service of any individual the collection of whose tax is deferred der this section, and for an additional period of nine months bening with the day following the period of military service. The visions of this section shall not apply to the income tax on emyees imposed by section 1400 of the Federal Insurance Contribuns Act.

SEC. 514 [50 U.S.C. App. 574]. (1) For the purposes of taxation respect of any person, or of his personal property, income, or ss income, by any State, Territory, possession, or political subision of any of the foregoing, or by the District of Columbia, such son shall not be deemed to have lost a residence or domicile in y State, Territory, possession, or political subdivision of any of foregoing, or in the District of Columbia, solely by reason of ng absent therefrom in compliance with military or naval or8, or to have acquired a residence or domicile in, or to have bene resident in or a resident of, any other State, Territory, possesn, or political subdivision of any of the foregoing, or the District Columbia, while, and solely by reason of being, so absent. For purposes of taxation in respect of the personal property, inne, or gross income of any such person by any State, Territory, 3session, or political subdivision of any of the foregoing, or the strict of Columbia, of which such person is not a resident or in ich he is not domiciled, compensation for military or naval servshall not be deemed income for services performed within, or m sources within, such State, Territory, possession, political subvision, or District, and personal property shall not be deemed to located or present in or to have a situs for taxation in such ate, Territory, possession, or political subdivision, or District. here the owner of personal property is absent from his residence domicile solely by reason of compliance with military or naval lers, this section applies with respect to personal property, or the e thereof, within any tax jurisdiction other than such place of sidence or domicile, regardless of where the owner may be servg in compliance with such orders. Nothing contained in this secn shall prevent taxation by any State, Territory, possession, or litical subdivision of any of the foregoing, or the District of Combia in respect of personal property used in or arising from a ade or business, if it otherwise has jurisdiction. This section shall

be effective as of September 8, 1939, except that it shall not require the crediting or refunding of any tax paid prior to October 6, 1942. (Amended P.L. 87-771.)

(2) When used in this section, (a) the term "personal property" shall include tangible and intangible property (including motor vehicles), and (b) the term "taxation" shall include but not be limited to licenses, fees, or excises imposed in respect to motor vehicles or the use thereof, but only if a license, fee, or excise required by the State or territory, possession, or District of Columbia of which the person is a resident or in which the person is domiciled has been paid.

ARTICLE VI.-ADMINISTRATIVE REMEDIES

SEC. 600 [50 U.S.C. App. 580]. 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 October 17, 1940, 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. 601 [50 U.S.Č. App. 581]. (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 Naval Personnel as to persons in the United States Navy or in any branch of the United States service while serving pursuant to law with the United States Navy, and signed by the Commandant, United States Marine Corps, as to per sons 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 by 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 Defense, or any

rt, or board thereof, or until such death is found by a court of petent jurisdiction. No period herein limited which begins or s with the death of such person shall be extended hereby bed a period of six months after the time when this Act ceases to in force.

EC. 602 [50 U.S.C. App. 582]. Any interlocutory order made by court under the provisions of this Act may, upon the court's motion or otherwise, be revoked, modified, or extended by it n such notice to the parties affected as it may require. EC. 603 [50 U.S.C. App. 583]. If any provision of this Act, or the lication thereof to any person or circumstances, is held invalid, remainder of the Act, and the application of such provision to er persons or circumstances, shall not be affected thereby. SEC. 604 [50 U.S.C. App. 584]. This Act shall remain in force il May 15, 1945, except that should the United States be then aged in a war, this Act shall remain in force until such war is minated by a treaty of peace proclaimed by the President and six months thereafter. Whenever under any section or provision this Act a proceeding, remedy, privilege, stay, limitation, acnting, or other transaction has been authorized or provided with pect to military service performed prior to the date herein fixed the termination of this Act, such section or provision shall be med to continue in full force and effect so long as may be necary to the exercise or enjoyment of such proceeding, remedy, vilege, stay, limitation, accounting, or other transaction.1 SEC. 605 [50 U.S.C. App. 585]. The provisions of section 4 of the it resolution approved August 27, 1940 (Public Resolution Numed 96, Seventy-sixth Congress), and the provisions of section 13 the Selective Training and Service Act of 1940, shall not be apcable with respect to any military service performed after the e of enactment of this Act.

ARTICLE VII.-FURTHER RELIEF

SEC. 700 [50 U.S.C. App. 590]. (1) A person may, at any time ing his period of military service or within six months thereer, apply to a court for relief in respect of any obligation or lility incurred by such person prior to his period of military servor in respect of any tax or assessment whether falling due prior or during his period of military service. The court, after approate notice and hearing, unless in its opinion the ability of the plicant to comply with the terms of such obligation or liability to pay such tax or assessment has not been materially affected reason of his military service, may grant the following relief: a) In the case of an obligation payable under its terms in installnts under a contract for the purchase of real estate, or secured a mortgage or other instrument in the nature of a mortgage on real estate, a stay of the enforcement of such obligation durthe applicant's period of military service and, from the date of mination of such period of military service or from the date of plication if made after such service, for a period equal to the ped of the remaining life of the installment contract or other in

Section 14 of the Military Selective Service Act (50 U.S.C. App. 464) provides that, notwithding section 664, this Act shall remain in force until terminated by an Act of Congress.

36-530 97-29

strument plus a period of time equal to the period of military serv ice of the applicant, or any part of such combined period, subjec to payment of the balance of principal and accumulated interes due and unpaid at the date of termination of the period of military service or from the date of application, as the case may be, in equa installments during such combined period at such rate of interes on the unpaid balance as is prescribed in such contract, or other instrument evidencing the obligation, for installments paid wher due, and subject to such other terms as may be just.

(b) In the case of any other obligation, liability, tax, or assess ment, a stay of the enforcement thereof during the applicant's pe riod of military service and, from the date of termination of suc period of military service or from the date of application if mad after such service, for a period of time equal to the period of mili tary service of the applicant or any part of such period, subject t payment of the balance of principal and accumulated interest du and unpaid at the date of termination of such period of military service or the date of application, as the case may be, in equal peri odic installments during such extended period at such rate of inter est as may be prescribed for such obligation, liability, tax, or as sessment, if paid when due, and subject to such other terms as may be just.

(2) When any court has granted a stay as provided in this section no fine or penalty shall accrue during the period the terms and conditions of such stay are complied with by reason of failure t comply with the terms or conditions of the obligations, liability tax, or assessment in respect of which such stay was granted. SEC. 701 [50 U.S.C. App. 591]. (a) Notwithstanding any other provision of law, a power of attorney which—

(1) was duly executed by a person in the military service wh is in a missing status (as defined in section 551(2) of title 37 United States Code);

(2) designates that person's spouse, parent, or other named relative as his attorney in fact for certain specified, or all, pur poses; and

(3) expires by its terms after that person entered a missing status, and before or after the effective date of this section; shall be automatically extended for the period that the person i in a missing status. (Added P.L. 92-540, § 504(2).)

(b) No power of attorney executed after the effective date of thi section by a person in the military service may be extended unde subsection (a) if the document by its terms clearly indicates tha the power granted expires on the date specified even though the person, after the date of execution of the document, enters a miss ing status. (Added P.L. 92-540, § 504(2).)

(c) This section applies to the following powers of attorney exe cuted by a person in military service or under a call or order to re port for military service (or who has been advised by an official the Department of Defense that such person may receive such call or order):

(1) A power of attorney that is executed during the Vietnam era (as defined in section 101(29) of title 38, United State Code).