56 STAT.] 77TH CONG., 2D SESS.-CHS. 16, 17-JAN. 24 , 1942 "In the case of any officer or employee to whom this Act applies Refund for ser' who shall be transferred to a position not within the purview of this Act, or who shall become absolutely separated from the service before he shall have completed an aggregate of five years of service com- puted in accordance with section 5 of this Act, the amount of deduc- 46 stat. 472. tions from his basic salary, pay, or compensation credited to his 5U.S .C .' 707. individual account, together with interest at 4 per centum com- pounded on June 30 of each year shall be returned to such officer or employee: Provided, That when an officer or employee becomes Provisos. involuntarily separated from the service, not by removal for cause on raoluntarYt charges of misconduct or delinquency before completing five years of creditable service the total amount of deductions from his basic salary, pay, or compensation with interest at 4 per centum com- pounded on June 30 of each year shall be returned to such officer cr employee: Providedfurther, That all deductions from basic salary, Redeposit of ductions upon r pay, or compensation so returned to an officer or employee must, upon statement, etc reinstatement, retransfer, or reappointment to a position coming within the purview of this Act be redeposited with interest at 4 per centum compounded on June 30 of each year before such officer or employee may derive any benefits under this Act, except as provided in this section, but interest shall not be required covering any period of separation from the service." SEC. 9. Section 13 of the Act of May 29, 1930, as amended, is hereby 46 Stat. 477. amended, effective from January 1, 1940, by adding at the end thereof 725. s c "5 716- the following paragraph: "The term 'annuitant' as used in this Act shall include any employee "Annuitant." who has met all requirements of the Act for title and has filed claim therefor, notwithstanding final administrative action was not taken by the Civil Service Commission prior to his death. Nothing in this section shall be so construed as to reduce any benefit otherwise payable." SEC. 10. Nothing in this Act shall be so construed as to affect any Separations be rights of persons separated prior to the effective date of this Act, e ectiveate but all such rights shall continue and may be enforced in the same manner as though this Act had not been made. SEC. 11. This Act shall take effect upon approval except as other- wise provided herein. Approved, January 24, 1942. [CHAPTER 171 ANA'T' vice epa- de- rein- 718, fore January 24, 1942 To amend certain provisions of the Internal Revenue Code relating to the [H. R. 63251 production of alcohol. [Public Law 4121 Be it enacted by the Senate and House of Representatives of the United State.s of America in Congress assembled, That section 2883 of the Internal Revenue Code (relating to transfer of spirits at registered distilleries) is amended by adding at the end thereof the following: " (c) TRANSFER OF SPIRITS FOR INDUSTRIAL UsEs. -Distilled spirits of one hundred and sixty degrees of proof or greater may be with- drawn from registered distilleries (including registered fruit dis- tilleries), and stored in and withdrawn from internal-revenue bonded warehouses, pursuant to the applicable provisions of subsection (a): Provided, That such distilled spirits may also be withdrawn with- out payment of tax from registered distilleries (including regis- tered fruit distilleries) and internal-revenue bonded warehouses for 65714° -4 3-PT. I 2 Internal Revenue Code, amendment. 53 Stat. 335. 26 U. . C. §.283. Pot. , p. 187. Pro';sn. Withdrawals with- out payment of tax.
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