61 STAT.]
80TH CONG., 1 ST SESS.-CH. 515-AUG. 8, 1947
[CHAPTER 515]
AN ACT
To terminate certain tax provisions before the end of World War II.
Be it enacted by the Senate and House of Representative of the
United States of America in Congress assembled,
SECTION 1. SUSPENSION OF TARIFF DUTIES ON SCRAP IRON, ETC.
The Act of March 13, 1942 (Public Law 497, Seventy-seventh Con-
gress; 56 Stat. 171), entitled "An Act to suspend the effectiveness
during the existing national emergency of tariff duties on scrap iron,
scrap steel, and nonferrous metal scrap" is hereby amended by striking
out "termination of the unlimited national emergency proclaimed by
the President on May 27, 1941" and inserting in lieu thereof "close of
June 30, 1948".
SEC. 2. FREE IMPORTATION TO MEMBERS OF ARMED FORCES OF
OTHER UNITED NATIONS.
Section 5 of the joint resolution of June 27, 1942 (Public Law 635,
Seventy-seventh Congressj 56 Stat. 462), entitled "Joint resolution
to accord privileges of free importation to members of the armed forces
of other United Nations, to enemy prisoners of war and civilian
internees and detainees, and for other purposes", is hereby amended
by striking out "the expiration of six months after the termination of
the unlimited national emergency proclaimed by the President on May
27, 1941" and inserting in lieu thereof "July 1, 1948".
SEC. 3. FREE ENTRY OF GIFTS FROM MEMBERS OF ARMED FORCES.
(a) Section 1 of the Act of December 5, 1942 (Public Law 790
Seventy-seventh Congress; 56 Stat. 1041), entitled "An Act to accord
free entry to bona fide gifts from members of the armed forces of the
United States on duty abroad" is hereby amended by inserting after
the word "claimed" the words "were purchased in or through author-
ized agencies of the armed forces of the United States or in accordance
with regulations prescribed by the major geographical commands of
the United States armed forces, and".
(b) The amendment made by subsection (a) shall be applicable in
the case of articles entered for consumption or withdrawn from ware-
house for consumption on and after September 1, 1947.
(c) Section 2 of such Act is hereby amended, effective as of June
30, 1947, by striking out "the expiration of six months after the termi-
nation of hostilities as determined by proclamation of the President,
or by concurrent resolution of the Congress" and inserting in lieu
thereof "July 1, 1949".
SEC. 4. SUSPENSION OF TARIFF DUTY ON COCONUTS.
The Act of December 20, 1944 (Public Law 504, Seventy-eighth
Congress; 58 Stat. 817), entitled "An Act to suspend the effectiveness
during the existing national emergency of the tariff duty on coconuts",
shall not be applicable with respect to articles entered for consumption
or withdrawn from warehouse for consumption on or after the thirtieth
day following the date of the enactment of this Act.
SEC. 5. MERCHANT MARINE CONSTRUCTION RESERVE FUND.
For the purposes of the proviso of subsection (h) of section 511 of
the Merchant Marine Act, 1936, as amended, added to such subsection
by the Act of June 17, 1943 (57 Stat. 158), the present war shall be
considered as having terminated on March 31, 1948.
917
August 8, 1947
[H. R. 4069]
[Public Law 3841
26U.S.0. §3425
note; 19 U. S.
.
§ 001
note foil. par. 301 .
Ante, p. 56 .
50U.S.0.app.
§795.
0
B0U..C.app.
§846.
60U.S.C.spp.
1847.
19U. .S
.
I 1001
note toll. par. 758.
54 Stat. 1107 .
46 U.S . C. 1161 (h).
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