Page:United States Statutes at Large Volume 62 Part 1.djvu/1290

 PUBLIC LAWS-CHS. 829, 830-JULY 3,1948 53 Stat. 368 . 26 U. . O. § 3154(b). Ante, p. 1259. 55Stat. 713. 26U.. O.0.34 (d). 53 Stat. 417. 26U. S.O. 3443 (a) (3) (A) (i). Ante, p. 1259. similar fermented malt liquor manufactured by such brewer which was lost in his bottling house through breakage or leakage or in the process of filling, capping, pasteurizing, or labeling, upon the filing of a claim therefor by the brewer and proof by him to the satisfaction of the Commissioner that such beer, lager beer, ale, porter, or other similar fermented malt liquor was fully tax-paid and that no refund or credit was made or allowed therefor under paragraph (1) to this subsection. Refund or credit under this paragraph for such loss during any calendar month shall not exceed an amount equal to 2/2 per centum of the tax paid by him on all beer, lager beer, ale, porter, or other similar fermented malt liquor removed by him during such calendar month from his brewery to his bottling house." SEC. 3 . Section 3154 (b) of such code is amended to read as follows: "(b) TIME FOR FIiNG CLAIM.-No claim under the provisions of subsection (a) shall be allowed unless filed within ninety days after the close of the month within which such destruction or return to the brewery for use as brewing material, or loss, occurred." SEC. 4. The amendment made by section 2 shall be applicable only with respect to beer, lager beer, ale, porter, or other similar fermented malt liquor which is lost after the first day of the month in which falls the date of the enactment of this Act. SEC. 5 . That section 3404 (d) of the Internal Revenue Code (relating to manufacturers' excise taxes on musical instruments) is hereby amended to read as follows: "(d) Musical instruments, but the tax imposed by this section shall not apply to musical instruments sold for the use of any religious or nonprofit educational institution for exclusively religious or edu- cational purposes. The right to exemption under this subsection shall be evidenced in such manner as the Commissioner, with the approval of the Secretary, may prescribe by regulations." SEO. 6. Section 3443 (a) (3) (A) (i) of the Internal Revenue Code (relating to credits and refunds) is hereby amended to read as follows: "(i) resold for the exclusive use of any State, Territory of the United States, or any political subdivision of the foregoing, or of the District of Columbia, or, in the case of musical instruments embraced in section 3404 (d), resold for the use of any religious or nonprofit educational institution for exclusively religious or educational purposes;". SEC. 7. The amendments made by sections 1 and 2 of this Act shall be applicable with respect to sales made after the date of enactment of this Act. Approved July 3, 1948. [CHAPTER 830] July 3, 1948 [H. R . 6916] [Public Law 900] Postal Rate Revi- sion and Federal Em- ployees Salary Act of 1948. AN ACT To provide for permanent postal rates and to provide pay increases for Govern- ment employees. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act shall be cited as the "Postal Rate Revision and Federal Employees Salary Act of 1948". TITLE I-ADDITIONAL COMPENSATION FOR POSTMAS- TERS AND EMPLOYEES IN THE FIELD SERVICE OF THE POST OFFICE DEPARTMENT SEC. 101. All postmasters, officers, and employees in the postal serv- ice whose rates of compensation are prescribed by the Act entitled "An 1260 [62 STAT.

�