Page:United States Statutes at Large Volume 58 Part 1.djvu/742

 722 Tariff Act of 1930, amendment. 46 Stat. 748; 49 Stat. 523. "Isonipecaine" and "m arihuana.! Ante, p. 721. 53 Stat. 387. 26 U.S . 0.§ 3238 (b). July 3, 1944 [II. R. 4733] [Public Law 416] Soldiers' and Sail- ors' Civil Relief Act, amendment. 56 Stat. 777 . 60 U. S. C., Supp. III, app. § 574. Residence or domi- cile for tax purposes. Personal property and income taxes. PUBLIC LAWS-CHS. 377,397-JULY 1, 3,1944 [58 STAT. leaves, cocaine, or isonipecaine; and the word 'isonipecaine' as used herein shall mean any substance identified chemically as 1-methyl-4- phenyl-piperidine-4 -carboxylic acid ethyl ester, or any salt thereof, by whatever trade name designated." SEc. 9. Sections 1 and 2 of the Act of August 12, 1937 (ch. 598, 50 Stat. 627; U. S. C ., title 21, secs. 200 and 200a), are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export, opium, coca leaves, cocaine," the word "isonipe- caine,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, or cocaine," and by inserting in each immedi- ately following such phrase the words "or isonipecaine,"; and by adding a new sentence at the end of each section to read as follows: "The word 'isonipecaine' as used in this section shall mean any sub- stance identified chemically as 1-methyl-4-phenyl-piperidine-4-carbox- vlic acid ethyl ester, or any salt thereof, by whatever trade name designated." SEC. 10. The second paragraph of section 584 of the Tariff Act of 1930 as amended (U. S . C., title 19, sec. 1584), is hereby amended by deleting in the first sentence the word "or" from the phrase "If any of such merchandise so found consists of heroin, morphine, or cocaine," and by inserting immediately following such phrase the words "or isonipecaine,"; by striking out in the second sentence the word "or" from the phrase "If any of such merchandise so found consists of smoking opium or opium prepared for smoking," and inserting in lieu thereof a comma, and by inserting immediately fol- lowing such phrase the words "or marihuana,"; and by adding a new sentence at the end of the paragraph to read as follows: "The words 'isonipecaine' and 'marihuana' as used in this paragraph shall have the same meaning as defined in sections 3228 (e) and 3238 (b), respectively, of the Internal Revenue Code." Approved July 1, 1944. [CHAPTER 397] AN ACT To amend section 514 of the Soldiers' and Sailors' Relief Act. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 514 of the Soldiers' and Sailors' Civil Relief Act of 1940 (54 Stat. 1179), as added by the Soldiers' and Sailors' Civil Relief Act Amendments of 1942 (56 Stat. 769), is hereby amended to read as follows: "SEC. 514. (1) For the purposes of taxation in respect of any per- son, or of his personal property, income, or gross income, by any State, Territory, possession, or political subdivision of any of the foregoing, or by the District of Columbia, such person shall not be deemed to have lost a residence or domicile in any State, Territory, possession, or political subdivision of any of the foregoing, or in the District of Columbia, solely by reason of being absent therefrom in compliance with military or naval orders, or to have acquired a resi- dence or domicile in, or to have become resident in or a resident of, any other State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, while, and solely by reason of being, so absent. For the purposes of taxation in respect of the personal property, income, or gross income of any such person by any State , Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, of which such person is not a resident or in which he is not domiciled, compensation for military or naval service shall not be deemed income for services performed within, or from sources within, such State, Territory,

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