Page:United States Statutes at Large Volume 48 Part 1.djvu/1019

 73d CONGRESS. SESS. II. CHS. 585, 586 . JUNE 18, 1934 . 993 [CHAPTER 585 .1 AN ACT June 18, 1934. Making receivers appointed by any United States courts and authorized to 	[ H .R .864 4. ]	 conduct any business, or conducting any business, subject to taxes levied by [Public, No. 392 .] the State the same as if such business were conducted by private individuals or corpor ations. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That any receiver, liquidator, referee, trustee, or other officers or agents appointed by any United States court who is authorized by said court to conduct any business, or who does conduct any business, shall, from and after the enactment of this Act, be subject to all State and local taxes applicable to such business the same as if such business were con- ducted by an individual or corporation : Provided, however, That nothing in this Act contained shall be construed to prohibit or prejudice the collection of any such taxes which accrued prior to the approval of this Act, in the event that the United States court having final jurisdiction of the subject matter under existing law should adjudge and decide that the imposition of such taxes was a valid exercise of the taxing power by the State or States, or by the civil subdivisions of the State or States imposing the same. Appro ved, June 18, 1934. [CHAPTER 586 .1 AN ACT June 18, 1934. To increase employment by authorizing an appropriation to provide for emer- 	[I3 .R .8781 .1 gency construction of public highways and related projects, and to amend [Pub lic, No .393.1 the Federal Aid Road Act, approved July 11, 1916, as amended and supple- mented, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the pur- pose o f incr easing empl oyment by pr ovidin g for emerg ency c on- struction of public highways and other related projects there is hereby authorized to be appropriated, out of any money in the Trea sury not oth erwi se a ppro pria ted, the sum of $200 ,000 ,000, wh ich shall be appor tioned by the Secretary of Agriculture i mmediately upon the passage of this Act under the provisions of section 204 of the National Industrial Recovery Act, approved June 16, 1933 (in addition to any sums heretofore allocated under such section), in making grants under said section to the several States to be expended by their highway departments pursuant to the provisions of such section, and t o remain avai lable until e xpended : Pro vid ed, That the Secretary of Agriculture shall act upon projects submitted to him under his apportionment of this authorization, and his approval of any such project shall be deemed a contractual obligation of the Federal Govern ment for the payment of it s proportional contribu- tion thereto : Provided further, That not less than 25 per centum of the apportionment to any State shall be applied to secondary or feeder roads, including farm to market roads, rural free delivery mail roads, and public-school bus routes, except that the Secretary of Agriculture, upon request and satisfactory showing from the highway department of any State, may fix a less percentage of the apportionment of such State for expenditure on secondary or feeder roads : And provided further, That any funds allocated under the provisions of section 204 (a) (2) of such Act shall also be available for the cost of any construction that will provide safer traffic facili- ties or definitely eliminate existing hazards to pedestrian or vehicular traffic. 86637-34 -63 Receivers, etc., in Federal courts. Business con ducted u nder, sub ject to St ate and local taxes . Proviso. C ollec ting such taxe s accruing prior to date of Act. Emergency construc- tion of public high- ways, etc. Appropriation au thorized. Post, p. 1057. Apportionment of, among the several States. Ante, p. 203. Expenditure Provisos. Approval by Secre- tary of Agriculture ; eff ect. Am ount for se con- dar y and feeder roads Constructing safer traffic facilities, etc.