Page:United States Statutes at Large Volume 54 Part 1.djvu/546

 PUBLIC LAWS-CHS. 415, 416-JUNE 24, 1940 Suspension of com- pliance in time of war, etc. Administrative pro- motions. Citizenship require- ment. Short title. June 24, 1940 [H. R. 9909] [Public, No. 654] Internal Revenue Code, amendments. Unused stamps; ex- change, refund, etc. 48 Stat. 316; 53 Stat. 303. 26 U. S. C., Supp. v ji 2803 (b), 2803 (c). Provisos. Minimum quantity. Time restriction on claims. Appropriation au- thorized. 53 Stat. 342 . 26 U. S. C., Supp. V, § 2903. Unused stamps; ex- change, refund, etc. directly or indirectly by any branch of the United States Govern- ment or by any corporation or company whose stock is owned wholly or in part by the United States Government: Providedfurther, That the President may suspend compliance with this section in time of war or national emergency if he should deem such course to be in the public interest. SEC. 3. The total amount used on an annual basis for administra- tive within-grade promotions for officers and employees under any appropriation or other fund made available in this Act shall not exceed the amount determined by the Bureau of the Budget to be available for such purpose on the basis of the Budget estimate for such appropriation or fund exclusive of new money in any such Budget estimate for such administrative promotions. SEc. 4. No part of any appropriation contained in this Act or authorized hereby to be expended shall be used to pay the compensa- tion of any officer or employee of the Government of the United States, or of any agency the majority of the stock of which is owned by the Government of the United States, whose post of duty is in continental United States unless such person is a citizen of the United States, or a person in the service of the United States on the date of the approval of this Act who being eligible for citizenship had theretofore filed a declaration of intention to become a citizen or who owes allegiance to the United States. SEC. 5. This Act may be cited as the "War Department Civil Appro- priation Act, 1941". Approved, June 24, 1940. [CHAPTER 416] AN ACT To amend sections 2803 (c) and 2903 of the Internal Revenue Code. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2803 (c), Internal Revenue Code, be amended to read as follows: "(c) UNUSED STAMPS; EXCHANGE, REFUND, ETc. -T he Commis- sioner of Internal Revenue, under regulations prescribed by him and approved by the Secretary of the Treasury, may redeem or make allowance for any unused stamps issued under section 203 of the Liquor Taxing Act of 1934 or subsection (b) of this section by exchang- ing them for other stamps of the same kind or by refunding moneys received therefor: Provided, That stamps may be exchanged or the value thereof refunded only in quantities of the value of $5 or more: And provided further,That no claim for the exchange of strip stamps or refund therefor shall be allowed unless presented within two years after the date on which such stamps were lawfully issued. There are hereby authorized to be appropriated annually, out of any money in the Treasury not otherwise appropriated, such sums as may be necessary to carry out this provision." SEC. 2. Section 2903, Internal Revenue Code, is hereby amended by relettering subsections (e), (f), and (g) as (f), (g), and (h), respec- tively, and by inserting a new subsection (e) to read as follows: "(e) UNUSED STAMPS; EXCHANGE, REFUND, ETc.-T he Commis- sioner of Internal Revenue, under regulations prescribed by him and approved by the Secretary of the Treasury, may redeem or make allowance for any unused case stamp, with all coupon strip stamps attached thereto, issued under section 1 of the Act entitled 'An Act to allow the bottling of distilled spirits in bond', approved [54 STAT.

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