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2103. Monthly reports from insurers.--That within the first fifteen days of each calendar month after the date of approval of this Act until the expiration of one year after the termination of the war, every insurance corporation or association to which application has been made as herein provided, for the benefits of this Article, shall render to the Bureau of War Risk Insurance a report, duly verified, setting forth the following facts:
First. The names of the persons who have applied for such benefits, and the face value of the policies in respect of which such benefits have been applied for by such persons, during the preceding calendar month;
Second. A list as far as practicable of the premiums in respect of policies entitled to the benefits of this Article which remain unpaid on the last day of the preceding calendar month, which day is at least thirty-one days after the due date of the premiums, provided such premiums have not previously been 60 reported as in default;
Third. A list of premiums which, having been previously reported as in desault, have been paid by the policyholder or some one on his behalf in whole or in part during the preceding calendar month;
Fourth. A computation of the difference between the total amount of defaulted premiums therein reported and the total amount of premiums paid as therein reported, after having been previously reported as in default. From this sum sliall be deducted the total sum of any premiums previously reported as in default, upon policies in respect of which the Bureau of War Risk Insurance has, since the date of such report, rejected an application for the benefits of this Article. The final sum so arrived at shall be denominated the monthly difference. Sec. 406, act of March 8, 1918 (40 Stat. 445).
2104. Verification of reports of insurers.--That the Bureau of War Risk Insurance shall verify the computation of monthly difference reported by each insurer, and shall certify it, as corrected, to the Secretary of the Treasury and the insurer. Scc. 107, act of March 8, 1918 (10 Stat. 446).
2105. Insurers to maintain reserves, etc.-That this Article shall apply only to insurance companies or associations which are required by the law under which they are organized or doing business to maintain a reserve, or, which is not so required, have made or shall make provision for the collection from all those insured in such insurer of a premium to cover the special war risk of those insured persons who are in military service. Sec. 415, act of Alarch 8, 1918 (40 Stat, 447).
2106. United States bonds issued as security for unpaid premiums.-That the Secretary of the Treasury shall, within ten days thereafter, deliver each month to the proper officer of each insurer, bonds of the United States to the amount of that multiple of $100 nearest to the monthly difference certified in respect of each insurer. Such bonds shall be registered in the names of the respective insurers, who shall be entitled to receive the interest accruing thereon, and such bonds shall not be transferred, or again registerel, except upon the approval of the Director of the Bureau of War Risk Insurance, and shall remain in the possession of the insurer until settlement is made in accordance with this Article: Provided, That whenever the fact of insolvency shall be ascertained by the Director of the Bureau of War Risk Insurance all obligation on the part of the United States, under this Article, for future premiums on policies of such insurer shall thereupon terminate. An insurer shall furnish semiannual statements to the Bureau of War Risk Insurance. Sec. 408, act of March 8, 1918 (40 Ştat. 410).
That the bonds so delivered shall be held by the respective insurers as security for the payment of the defaulted premiums with interest. To indemnify it against loss the United States shall have a first lien upon any policy receiving the benefits of this Article, subject only to any lien existing at the time the policy became subject to this Act, and no loan or settlement or payment of dividend shall be made by the insurer on such policy which may prejudice the security of such lien. Before any dividend is paid or any loan or settlement is made the written consent of the Bureau of War Risk Insurance must be obtained. Sec. 499, act of March 8, 1918 (40 Stat. 446).
2107. Final settlement between United States and insurers. That at the expiration of one year after the termination of the war there shall be an account stated between each insurer and the United States, in which the following itenis shall be credited to the insurer:
(1) The total amount of the monthly differences reported under this Article;
(2) The difference between the total interest received by the insurer upon the bonds held by it as security and the total interest upon such monthly differences at the rate of five per centum per annum; and in which there shall be credited to the United States the amount of the cash surrender value of each policy lapsed or forfeited as provided in section four hundred and eleven, but not in any case a greater amount on any policy than the total of the unpaid premiums with interest thereon at the rate provided for in the policy for policy loans. Scc. 412, act of March 8, 1919 (40 stat. 446).
That the balance in favor of the insurer shall, in each case, be paid to it by the United States upon the surrender by the insurer of the bonds delivered to it from time to time by the Secretary of the Treasury under the provisions of this Article. Sec. 413, act of March 8, 1918 (40 Stat. 446).
2108. Unpaid premiums deducted from proceeds of a policy in case of death.That in the event that the military service of any person being the holder of a policy receiving the benefits of this Article shall be terminated by death, the amount of any unpaid premiums, with interest at the rate provided for in the policy for policy loans, shall be deducted from the proceeds of the policy and shall be included in the next monthly report of the insurer as premiumis paid. Sec. 410, act of March 8, 1918 (40 Stat. 446).
2109. Insurance policy to lapse if premiums remain unpaid after discharge from military service.- That if the insured does not within one year after the termination of his period of military service pay to the insurer all past due premiums with interest thereon from their several due dates at the rate provided in the policy for policy loans, the policy shall at the end of such year immediately lapse and become void, and the insurer shall thereupon become liable to pay the cash surrencier value thereof, if any: Provided, That if the insured is in the military service at the termination of the war such lapse shall occur and sule render value he payable at the expiration of one year after the termination of the war. Sec 111, act of March 8, 1918 (40 Stat. 446).
2110. Exemption from income tax.—That for the purposes of this title (except as otherwise provided in section 233) the term “ gross income".
(b) Does not include the following items, which shall be exempt from taxation under this title:
(8) So much of the amount received during the present war by a person in the military or naval forces of the United States as salary or compensation in
any forn from the United States for active services in such forces, as does not exceed $3,500. Sec. 213 (6) (8), act of Feb. 24, 1919 (40 Stat. 1065, 1066).
2111. Exemption from tax on amusements.--That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 700 of the Revenue Act of 1917–
(1) A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place on or after such date, including admission by season ticket or subscription, to be paid by the person paying for such admission;
(2) In the case of persons (except bona fide employees, municipal officers on official business, persons in the military or naval forces of the United States when in uniform, and children under twelve years of age) admitted free or at reduced rates to any place at a time when and under circunistances under which an admission charge is made to other persons, a tax of 1 cent for each 10 cents or fraction thereof of the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted ;
Sec. 800 (a), act of Feb, 24, 1919 (40 Stat. 1120).
2112. Tax on amusements if proceeds inure to the benefit of soldiers.- No tax shall be levied under this title in respect to any adinissions all the proceeds of which inure exclusively to the benefit of
persons in the military or naval forces of the United States, * Sec, 800 (0), act of Feb. 24, 1919 (40 Stat. 1121).
ORGANIZATION OF THE ARMY.
Army of the United States:
Annual report of strength, 2115.
Machine-gun companies, 2121.
Armored motor-car companies, 2122. Ileadquarters in Government buildings,
2123, Infantry :
At recruiting depots, 2125.
Porto Rico Regiment of Infantry, 2128. Cavalry:
fantry, 2131. Colored regiments, 2132. Artillery divided into Field Artillery and
Coast Artillery, 2133. Field Artillery :
Warrant officers, 2139,
General provision, 2143.
General Staff College, 21492.
Cooperation in time of war, 2154.
Military jurisdiction, 2155. Lighthouse Service:
Cooperation in time of war, 2156.
Military jurisdiction, 2157. American National Red Cross attached to
Army in time of war, 2158.
2162, Special and technical troops, 2163. Subject to military laws and regulations,
Regular Army.-During Wasliington's two terms as President, the Regular Army varied in strength from 1,000 to 5,000 men. In 1798, in view of the prospect of a rupture with France, the enlistment of 10,000 men to serve for three years in a provisional army was authorized (1 Stat. 558), which was mustered out in 1800 as soon as the treaty with France was made. In 1811 the authorized force was 35,000. In 1820 a reduction to 6,000 men was voted. In 1838 the force was brought up to 12,500 on account of Indians on the frontier. For the Mexican War a regula force of 31,000 was authorized, but was not recruited to full strength. During the Civil War, Congress authorized between 39,000 and 54,000 regulars. After 1866 the Regular Almy was limited to 25,000
The act of Apr. 22, 1898 (30 Stat. 361), which provided a force of 61,000 for the Spanish War, also specified a reduction after the conclusion of that war. The act of Feb, 2, 1901 (31 Stat. 748), provided for an organization under which the number might be varied at the discretion of the President from 59,000 to 100,000. Increase of strength in five appual increments was provided for by the national defense act of