2052 Availability of In- stitute property to STICA. Reimbursement for corndryer at Guacimo. Tax exemption for U.S. employees of In- stitute. Rights and privi- leges accruing to STICA. Ownership of mate- rials, etc. INTERNATIONAL AGREMENTS OTHER THAN TREATIES [62 STAT. tory, control and disposition of property and any other administrative matters, shall be determined or established by mutual agreement between the Secretary and the Chief of Field Party. Disbursements from the Bank account of STICA shall be made by the Director of STICA. The books and records of STICA relating to the said coopera- tive program of agriculture shall be open at all times for inspection by the representatives of the Government and the Institute and the Director of STICA shall render financial reports to the Government and to the Institute at such intervals as may be agreed upon between the Secretary and the Chief of Field Party. CLAUSE XIII All property presently owned by the Institute and used or available for use in Costa Rica in carrying out the cooperative program of agriculture may be made available to STICA for such program on a loan or rental basis or by sale provided that all of such property which is owned by the Institute on the expiration date of this Supplemental Agreement shall be disposed of by the Institute in the manner de- termined by the Chief of Party. This paragraph shall not be con- strued to relieve the Government from its obligation under the Basic Agreement to reimburse the Institute for the appraised value of the corn dryer located at Guacimo as provided in the Basic Agreement. CLAUSE XIV All employees of the Institute in Costa Rica who are citizens of the United States of America and are engaged in carrying out the objectives of the cooperative program of agriculture shall be exempt in Costa Rica from all income taxes and Social Security taxes with respect to income on which they are obligated to pay income or Social Security taxes to the Government of the United States of America and from property taxes on personal property intended for their own use. Such employees and members of their families who reside with them in Costa Rica shall be exempted, also, from payment of customs or other taxes on their effects, exclusively personal, and equipment and supplies imported or exported for their own exclusive use. CLAUSE XV All rights and privileges which are enjoyed by similar governmental and official divisions or agencies of the Government shall accrue to STICA. Such rights and privileges shall include, for example, free postal and telegraph services, special government rates made by trans- portation companies and also, freedom and immunity from stamp, property, income and all other taxes as well as from consular charges and customs duties upon imports for the use of STICA in the coopera- tive program of agriculture. The Institute shall enjoy the same rights, exemptions and immunities with respect to its acts and property relating to the cooperative program of agriculture. CLAUSE XVI All materials, equipment and supplies purchased with funds of STICA shall become and remain the property of the Government and
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