Page:United States Statutes at Large Volume 70.djvu/702

 646

68A Stat. 506. 26 USC 4261.

68A Stat. 511. 26 USC 429 I.

68A Stat. 506.

Effective date.

PUBLIC LAW 797-JULY 25, 1956

"(1) If the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. "(2) If such transportation is transportation by water on a vessel which makes one or more intermediate stops at ports within the United States on a voyage which begins or ends in the United States and ends or begins outside the northern portion of the Western Hemisphere, a stop at an intermediate port within the United States at which such vessel is not authorized both to discharge and to take on passengers shall not be considered to be a stop at a port within the United States. For purposes of this subsection, the term 'northern portion of the Western Hemisphere' means the area lying west of the 30th meridian west of Greenwich, east of the International Date Line, and north of the equator, but not including any country of South America." (b) Section 4261(d) of the Internal Revenue Code of 1954 (relating to payment of tax imposed on transportation of persons) is amended by striking out "The and inserting in lieu thereof "Except as provided in section 4264, the". (c) The first sentence of section 4291 of the Internal Revenue Code of 1954 (relating to cases where persons receiving payment must collect tax) is amended to read as follows: "Except as provided in section 4264 (a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment." SEC. 5. The table of sections for part I of subchapter C of chapter 33 of the Internal Revenue Code of 1954 is amended by striking out "Sec. 4262. Exemptions." and inserting in lieu thereof "Sec. 4262. Definition of taxable transportation. "Sec. 4263. Exemptions. "Sec. 4264. Special rules." SEC. 6. The amendments made by this Act shall apply to amounts paid on or after the first day of the first month which begins more than sixty days after the date of the enactment of this Act for transportation commencing on or after such first day. Approved July 25, 1956. Public Law 797

July 25, 1956 [H. R. 2603]

D. e. P o l i c e and Firemen. R e s i d e n c e requirements.

[70 ST A T.

CHAPTER 726

AN ACT To authorize the Commissioners of the District of Columbia to prescribe the area within which officers and members of the Metropolitan Police force and the Fire Department of the District of Columbia may reside. Be it ejMcted by the Senate and House of Representatives of the United States of America in Congress a^sernoled^ That (a) there shall be no limitation or restriction of place of residence of any officer or member of the Metropolitan Police force, or of the Fire Department of the District of Columbia other than residence within the Washington, District of Columbia, metropolitan district. For the purposes of this Act, "Washington, District of Columbia, metropolitan district" shall, except as otherwise provided in subsection (b) of this section, be held to include the District of Columbia and the territory adjacent thereto within a radius of twelve miles from the United States Capitol

�