Page:United States Statutes at Large Volume 54 Part 1.djvu/1135

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54 STAT.] 76TH CONG. , 3D SESS.-CHS. 842, 843 -OCT. 10, 1940 ment of the Board, is without fault when, in the judgment of the Board, recovery would be contrary to the purpose of the Acts or would be against equity or good conscience. "(d) No certifying or disbursing officer shall be held liable for any amount certified or paid by him m good faith to any person where the recovery of such amount is waived under subsection (c) of this section or has been begun but cannot be completed under subsection (a) of this section." SEC. 27. (a) Subsection (e) of section 1532 of the Internal Revenue Code is amended by adding thereto the following sentence: "For the purpose of determining the amount of taxes under sections 1500 and 1520, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and (1) such compensation is earned before April 1, 1940, and the taxes thereon under such sections are not paid before July 1, 1940, or (2) such compensation is earned after March 31, 1940." (b) For the purpose of determining the amount of taxes under sec- tions 2 (a) and3 (a) of the Carriers Taxing Act of 1937, compensa- tion earned in the service of a local lodge or division of a railway- labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before July 1, 1940. Approved, October 10, 1940. [CHAPTER 843] AN ACT To transfer the essential language of section 518, title IV, of the Tariff Act of 1930, approved June 17, 1930, into the Judicial Code of the United States and to provide for its reenactment as part of said Judicial Code, to take effect from the date of its passage, including the allowance to the judges of the United States Customs Court for traveling expenses incurred for maintenance while absent from New York on official business and to repeal all Acts inconsistent therewith to the extent of such inconsistency, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a new section be, and the same is hereby, added to the Judicial Code of the United States relating to the United States Customs Court, to be known as section 187 (a), to follow immediately after section 187, to read in the exact language of section 518, title IV, of the Tariff Act of 1930 as follows: 1101 Protetion aganst liability. Determination of tax amounts. 53 Stat. 182. 26 U.8 C., upp. V, 11532(e). 3 Stat. 179180. 26 U. . ., Bupp. V, § 1500, 120. Taxes under Car- riers Taxing Act of 1937. 50 Stat. 437. 45 U. S. C., Supp. V, §§ 262 (a), 263 (a). October 10. 190 [8. a8901 [Public, No. 834] Judicial Code, amendments. 36 dtat. 1143 . 28U.8.C. 23. 40 Stat. 737. 19 U. S. C. 1618. "SEC. 187. (a) UNITED STATES CUSTOMS COURT. "The United States Customs Court shall continue as now constituted continuationas ow except that the chief justice and the associate justices of such court o sti te d; Pclpl. now in office and their successors shall hereafter be known as the judges of such court. All vacancies in such court shall be filled by Appointmenttorv appointment by the President, by and with the advice and consent of c an ies the Senate. Not more than five of the judges of such court shall be appointed from the same political party and each of such judges shall receive a salary of $10,000 a year. They shall not engage m any other Tenum business, vocation, or employment, and shall hold their office during Offce at New good behavior. The offices of such court shall be at the port of New York. York. The court and each judge thereof shall have and possess all the Powers. powers of a district court of the United States for preserving order, compelling the attendance of witnesses and the production of evidence, and in punishing for contempt. The court shall have power to estab- lish from time to time such rules of evidence, practice, and procedure,