70 STAT.]
909
PUBLIC LAW 895-AUG. 1, 1966
word "Guam," immediately following the words "Puerto Kico," in the second sentence of such subsection. SEC. 9. (a) Guam shall be entitled to share in the benefits of the Vocational Education Act of 1946 (60 Stat. 775), and any Act amendatory thereof or supplementary thereto, upon the same terms and conditions as any of the several States. There is hereby authorized to be appropriated, for the fiscal year ending June 30, 1955, and annually thereafter, the sum of $80,000, to be available for allotment to Guam under such Act and the modifications hereinafter provided. (b) Sums appropriated under the authority of subsection (a) of this section shall be allocated for vocational education in (1) agriculture, (2) home economics, (3) trades and industries, and (4) distributive occupations, in the proportion which the amount authorized to be appropriated under paragraphs (1), (2), (3), and (4), respectively, of section 3 of the Vocational Education Act of 1946, bears to the sum of such amounts except insofar as the Commissioner of Education, with the approval of the Secretary of Health, Education, and Welfare, deems it necessary to modify said proportions to meet special conditions existing in Guam. (c) The provisions of section 3 (60 Stat. 775; 20 U.S.C. sec. 15j), section 7 (60 Stat. 775, 777; 20 U.S.C. sec. 15o), and section 8(b) (60 Stat. 775, 777; 20 U.S.C. sec. 15p (b)), of the Vocational Education Act of 1946, shall apply to sums appropriated under this section with such modifications as the Commissioner of Education, with the approval of the Secretary of Health, Education, and Welfare, shall deem necessary to meet special conditions existing in Guam. (d) I n addition to the sums authorized to be appropriated under section 9 of the Vocational Education Act of 1946 (60 Stat. 775, 777; 20 U.S.C. sec. 15q), there are hereby authorized to be appropriated such additional sums as may be necessary to carry out the provisions of this section, such sums to be expended for the same purposes and in the same manner as provided in section 7 of the Act of February 23, 1917 (39 Stat. 929, 933), as amended (20 U.S.C. sec. 15). SEC. 10. The Act of September 30, 1950 (64 Stat. 1100; 20 U.S.C. sec. 236 and the following), as amended by Public Law 248, Eightythird Congress, 67 Stat. 530); is further amended by adding the word "Guam," immediately following the words "Wake Island," wherever they appear in such Act. SEC. 11. Paragraph (14) of section 210 of the Act of September 23, 1950 (64 Stat. 967, 977), as amended, is further amended by inserting immediately after the words "Puerto Rico," the word "Guam,". SEC. 12. (a) The heading of section 4735 of the Internal Revenue Code of 1954 is amended by inserting the word "GUAM," immediately following the words " THE T R U S T T E R R I TO R Y O F THE P A C I F I C ISLANDS,. (b) Section 4735 of the Internal Revenue Code of 1954 is amended by adding thereto the following new subsection: " (d) GUAM.—In Guam the administration of sections 4701 to 4707, inclusive; sections 4721 to 4726, inclusive; sections 4732 to 4734, inclusive; and insofar as they relate to narcotic drugs, sections 4771 to 4776, inclusive; the collections of the special tax imposed by section 4721 and the issuance of the order forms specified in section 4705, shall be performed by the appropriate internal revenue officers of Guam, and all revenues collected thereunder in Guam shall accrue intact to the general government thereof." (c) Section 4705(h) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sentence: " For issuance of order for m s in Guam, see section 4735(d)/*
Vocational education. 20 USC 151 note, ^proprlatians.
20 USC ISJ.
Education In Federally affected areas.
20 USC 280. Narcotic taxes.
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68A Stat. 559. 26 USC 4735.
26 USC 4776.
4701-
68A Stat. 553. 26 USC 4705. Supra.
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