Page:United States Statutes at Large Volume 61 Part 1.djvu/941

 61 STAT.] 80TH CONG., 1 ST SESS.-CH. 515-AUG. 8, 1947 [CHAPTER 515] AN ACT To terminate certain tax provisions before the end of World War II. Be it enacted by the Senate and House of Representative of the United States of America in Congress assembled, SECTION 1. SUSPENSION OF TARIFF DUTIES ON SCRAP IRON, ETC. The Act of March 13, 1942 (Public Law 497, Seventy-seventh Con- gress; 56 Stat. 171), entitled "An Act to suspend the effectiveness during the existing national emergency of tariff duties on scrap iron, scrap steel, and nonferrous metal scrap" is hereby amended by striking out "termination of the unlimited national emergency proclaimed by the President on May 27, 1941" and inserting in lieu thereof "close of June 30, 1948". SEC. 2. FREE IMPORTATION TO MEMBERS OF ARMED FORCES OF OTHER UNITED NATIONS. Section 5 of the joint resolution of June 27, 1942 (Public Law 635, Seventy-seventh Congressj 56 Stat. 462), entitled "Joint resolution to accord privileges of free importation to members of the armed forces of other United Nations, to enemy prisoners of war and civilian internees and detainees, and for other purposes", is hereby amended by striking out "the expiration of six months after the termination of the unlimited national emergency proclaimed by the President on May 27, 1941" and inserting in lieu thereof "July 1, 1948". SEC. 3. FREE ENTRY OF GIFTS FROM MEMBERS OF ARMED FORCES. (a) Section 1 of the Act of December 5, 1942 (Public Law 790 Seventy-seventh Congress; 56 Stat. 1041), entitled "An Act to accord free entry to bona fide gifts from members of the armed forces of the United States on duty abroad" is hereby amended by inserting after the word "claimed" the words "were purchased in or through author- ized agencies of the armed forces of the United States or in accordance with regulations prescribed by the major geographical commands of the United States armed forces, and". (b) The amendment made by subsection (a) shall be applicable in the case of articles entered for consumption or withdrawn from ware- house for consumption on and after September 1, 1947. (c) Section 2 of such Act is hereby amended, effective as of June 30, 1947, by striking out "the expiration of six months after the termi- nation of hostilities as determined by proclamation of the President, or by concurrent resolution of the Congress" and inserting in lieu thereof "July 1, 1949". SEC. 4. SUSPENSION OF TARIFF DUTY ON COCONUTS. The Act of December 20, 1944 (Public Law 504, Seventy-eighth Congress; 58 Stat. 817), entitled "An Act to suspend the effectiveness during the existing national emergency of the tariff duty on coconuts", shall not be applicable with respect to articles entered for consumption or withdrawn from warehouse for consumption on or after the thirtieth day following the date of the enactment of this Act. SEC. 5. MERCHANT MARINE CONSTRUCTION RESERVE FUND. For the purposes of the proviso of subsection (h) of section 511 of the Merchant Marine Act, 1936, as amended, added to such subsection by the Act of June 17, 1943 (57 Stat. 158), the present war shall be considered as having terminated on March 31, 1948. 917 August 8, 1947 [H. R. 4069] [Public Law 3841 26U.S.0. §3425 note; 19 U. S.. § 001 note foil. par. 301 . Ante, p. 56. 50U.S.0.app. §795. 0 B0U..C.app. §846. 60U.S.C.spp. 1847. 19U. .S. I 1001 note toll. par. 758. 54 Stat. 1107 . 46 U.S. C. 1161 (h).

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