PUBLIC LAWS--CHS. 579, 580-DEC. 15 , 18, 1945 said period shall be assessed against the respective car companies, mercantile companies, corporations, or individuals. The valuation thus obtained shall be the full and true value and shall be the taxable portion of the cars owned by any such car company, mercantile com- pany, corporation, or individual and used within the District of Columbia. Adninistrative pro- (d) All of the provisions of law relating to the filing of returns, isions. assessment, payment, and collection of personal property taxes in the District of Columbia shall be applicable to the companies described in the foregoing subsections. Tax appeals. (e) Any individual, partnership, unincorporated association, or corporation aggrieved by any assessment of taxes made pursuant to the provisions of this Act may appeal therefrom to the Board of Tax Appeals for the District of Columbia in the same manner and to the 52 Stat.371-37. same extent as set forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of D. C . Code §47-2403 eD;su.pe, I 47- title IX of the Act entitled "An Act to amend the District of Colum- 40otet. bia Revenue Act of 1937, and for other purposes", approved May 16, 1938. Applicability. (f) The provisions of this Act shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter. Approved December 15, 1945. [CHAPTER 5801 December 18, 194 [H.I R . 4649] [Public Law 262] UNRRA, participa- tion expenses. 58 Stat. 122. 50 U. S. C., Supp. IV, app. §1 1571-1578. Ante, p. 609; ot,p . Recommendations. Objectives. AN ACT To enable the United States to further participate in the work of the United Nations Relief and Rehabilitation Administration. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the joint reso- lution of March 28, 1944, entitled "Joint resolution to enable the United States to participate in the work of the United Nations relief and rehabilitation organization", is amended in the following respect: (1) The first section is amended by striking out "$1,350,000,000" and inserting in lieu thereof "$2,700,000,000". (2) Section 9 is amended by striking out "1946" and inserting in lieu thereof "1947". (3) Add a new section 8 (a) : "8 (a). In adopting this joint resolution the Congress does so with the following recommendations: "A. That the United States member of the control committee of the United Nations Relief and Rehabilitation Administration is hereby requested, by appropriate resolutions or agreements, to secure favorable action by that committee or by the United Nations Relief and Rehabilitation Administration Council to attain the following objectives: "(1) That all trade agreements and all barter agreements of a recipient country with other nations, together with satisfactory information on all exports from, and imports into, such country, whether for governmental or private account, will be made avail- able to the United Nations Relief and Rehabilitation Administration. "(2) That each recipient country shall supply accredited United Nations Relief and Rehabilitation Administration personnel with all necessary facilities, credentials, documents, and safe conduct in carry- ing out the objectives of the United Nations Relief and Rehabilitation Administration agreement, including all necessary inspections and investigations. "(3) That the Administration, if it determines such a course to be desirable, will be permitted, during the period of its operations in a recipient country, to retain title to all motor-transport equipment V 2 [59 STAT.
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