Page:United States Statutes at Large Volume 59 Part 1.djvu/549

 59 STAT.] 79TH CONG. , IST SESS.-CHS. 363 -365 -AUG. 11, 1945 531 The President is hereby requested to issue a suitable proclamation Po t, p.881 each year, and the Governors of States, mayors of cities, and heads of other instrumentalities of government, as well as leaders of industry, educational and religious groups, labor, veterans, women, farm, scientific and professional, and all other organizations and individuals at interest are invited to participate. Approved August 11, 1945. ICHAPTER 364] AN ACT To amend sections 2720 (a) and 3260 (a) of the Internal Revenue Code relating to the transfer tax, and the tax on manufacturers and dealers, in the case of certain small-game guns. August 11, 1945 [H. R. 122] [Public Law 177] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2720 63 uat. . 2720 (a) of the Internal Revenue Code is amended to read as follows: raer on (er- '(a) RATE.-T here shall be levied, collected, and paid upon fire- tain firearms. arms transferred in the continental United States a tax at the rate of $200 for each firearm: Provided, That the transfer tax on any gun with two attached barrels, twelve inches or more in length, from which only a single discharge can be made from either barrel without manual reloading, or any gun designed to be held in one hand when fired and having a barrel twelve inches or more in length from which only a single discharge can be made without manual reloading, shall be at the rate of $1. The tax imposed by this section shall be in addition to any import duty imposed on such firearm." SEC. 2 . Section 3260 (a) of the Internal Revenue Code is amended 53 Stat. 326 by striking out "Provided, That manufacturers and dealers in guns (a). with two attached barrels from which only a single discharge can be made from either barrel without manual reloading shall pay the fol- lowing taxes: Manufacturers, $25 per year; dealers, $1 per year." and inserting in lieu thereof the following: "Provided, That manufac- tue aon addemaens- turers and dealers in guns with two attached barrels, twelve inches or more in length, from which only a single discharge can be made from either barrel without manual reloading, guns designed to be held in one hand when fired and having a barrel twelve inches or more in length from which only a single discharge can be made with- out manual reloading, or guns of both types, shall pay the following taxes: Manufacturers, $25 per year; dealers, $1 per year." SEC. 3 . (a) The amendment made by the first section of this Act Apmeplility shall apply with respect to any transfer within the scope thereof made on or after July 1, 1945. (b) The amendment made by section 2 of this Act shall apply with respect to any tax within the scope thereof payable under section 3260 (a) of the Internal Revenue Code for any taxable period commencing on or after July 1, 1945. Approved August 11, 1945. [CHAPTER 365] AN ACT To amend paragraph 682 of title 16 of the United States Code. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That paragraph 682 of title 16 of the United States Code, 1940 edition (Act of Febru- ary 28, 1925, ch. 376, 43 Stat. 1091), be, and the same is hereby, amended by striking out the last sentence thereof. Approved August 11, 1945. August 11,1945 [H. 6 .99] [Pubic Law 178] Ozark National Forest, Ark. Game refuge. 16 U. S. C., SBpp. IV, 168.

�