58 STAT.] 78TH CONG. , 2 D SESS.-CHS. 400 , 401 -JULY 3, 1944 of the Treasury is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to Edwin H. Taylor, Junior, De Funiak Springs, Florida, the sum of $2,071.96. The pay- ment of such sum shall be in full settlement of all claims of the said Edwin H. Taylor, Junior, against the United States on account of personal injuries, medical, hospital expenses and property damage sustained by him on October 2, 1942, in a collision with a United States Army truck which was on the wrong side of the road at Alligator Point, between Carrabelle and Tallahassee, Florida: Pro- vided, That no part of the amount appropriated in this Act in excess of 10 per centum thereof shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this Act shall be deemed guilty of a misdemeanor and upon convic- tion thereof shall be fined in any sum not exceeding $1,000. Approved July 3, 1944. [CHAPTER 401] AN ACT For the relief of Ross Engineering Company. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled That the Secretary of the Treasury be, and he is hereby, authorized to pay, out of any money in the Treasury not otherwise appropriated, to Ross Engineer- ing Company, of Washington, District of Columbia, the sum of $5,964.22. Such sum represents the amount of occupation taxes, interest, and penalties, paid by Ross Engineering Company, herein called the contractor, to the State of West Virginia, in connection with the contractor's contract with the Federal Works Agency, Public Buildings Administration, for the construction of a post office and courthouse at Fairmont, West Virginia. The contract was entered into on July 26, 1940, and was to be performed within three hundred and sixty days thereafter upon a Federal area over which the United States exercised exclusive jurisdiction by virtue of a grant from the Legislature of West Virginia, which reserved to the State only the right of the State to serve process thereon. At the time such contract was entered into the State of West Virginia had no authority to levy or collect from the contractor any State taxes with respect thereto and in estimating the cost of the work the contractor excluded all State taxes. After such contract had been entered into and partly performed by the contractor, the Congress enacted an Act (Public, Numbered 819, Seventy-sixth Congress), approved October 9, 1940, and effective January 1, 1941, which relaxed the exclusive jurisdiction exercised by the United States over various Federal areas so as to permit the several States to levy and collect from contractors under Government contracts, and others, sales, use, and income taxes, not theretofore collectible by the several States, because of the exclusive jurisdiction exercised by the United States over the Federal area. Acting in pursuance of this Act of Congress the State of West Virginia was enabled to levy and collect from the contractor the sum above referred to as an occupation tax of 2 per centum upon the gross income from the contract received after January 1, 1941. Approved July 3, 1944. 1019 July 3, 1944 [H. R. 29651 [Private Law 368] Ross Engineering Company. 54 tat. 1059 . 4 U.S . C. §C12-18.