CONGRESSIONAL RECORD - HOUSE

H. R. 11668. An act to amend section 39

of the Trading With the Enemy Act of October 6, 1917, as amended;

H. R. 11889. An act to permit articles imported from foreign countries for the purpose of exhibition at the Minnesota State

Fair and Centennial Exposition to be held

at St. Paul, Minn., to be admitted without

payment of tariff, and for other purposes;

H. R. 12126. An act to provide further protection against the introduction and dissemination of livestock diseases, and for

other purposes;

H. R. 12144. An act for the relief of Paal

E. Nolan;

H. R. 12154. An act for the relief of Ernest

T. Stephens;

H. R. 12207. An act for the relief of Mr. and

Mrs. Alto Ross and children, and for E. B.

Ard and his daughter, Mrs. Joan Ard Nichols;

H. R. 12212. An act for the relief of certain employees of the Department of the

Navy;

H. R. 12226. An act to amend the Virgin

Islands Corporation Act (63 Stat. 350), and

for other purposes;

H. R. 12281. An act to authorize the Secretary of the Interior to provide an administrative site for Yosemite National Park,

Calif., on lands adjacent to the park, and

for other purposes;

H. R. 12662. An act to provide for the acquisition of lands by the United States required

for the reservoir created by the construction

of Oahe Dam on the Missouri River and for

rehabilitation of the Indians of the Standing Rock Sioux Reservation in South Dakota

and North Dakota, and for other purposes;

H. R. 12663. An act to provide for additional payments to the Indians of the Lower

Brule Sioux Reservation, S. Dak., whose lands

have been acquired for the Fort Randall Dam

and Reservoir project, and for other purposes;

H. R. 12670. An act to provide for additional payments to the Indians of the Crow

Creek Sioux Reservation, S. Dak., whose lands

have been acquired for the Fort Randall Dam

and Reservoir project, and for other purposes;

H. R. 12808. An act to amend the FederalAid Highway Acts of 1956 and 1958 by advancing the date for submission of the revised estimate of cost of completing the Interstate System and to extend the approval

of such estimate for an additional year;

H. R. 12858. An act making appropriations

for civil functions administered by the Department of the Army, certain agencies of

the Department of the Interior, and the

Tennessee Valley Authority, for the fiscal

year ending June 30, 1959, and for other

purposes;

H. R. 12883. An act to provide for certain

Improvements relating to the Capitol Power

Plant and its distribution systems;

H. R. 12906. An act for the relief of Anneliese Ottolenghi;

H. R. 13191. An act to require the Commissioner of Education to encourage, foster, and

assist in the establishment of clubs for boys

and girls especially interested in science;

H. R. 13247. An act to strengthen the national defense and to encourage and assist

in the expansion and improvement of educational programs to meet critical national

needs; and for other purposes;

H. R. 13437. An act for the relief of Bernard H. English and John E. Hayden;

H. R. 13475. An act to authorize an exchange of lands at the Rochester Fish-Cultural Station, Indiana;

H. R. 13559. An act to amend the War

Orphans' Educational Assistance Aet of 1956

to permit the Administrator of Veterans' Affairs to make payments with respect to

special restorative training, or specialized

courses of vocational training, for younger

persons than those with respect to whom

the Administrator may now make such payments, and for other purposes;

H. n. 13580. An act to increase the public

debt limit;

H. R. 13666. An act to amend title 32 of

the United States Code to permit the appointment of the Adjutant General of

Puerto Rico as provided by the laws of the

Commonwealth of Puerto Rico;

H. R. 13678. An act to provide in the Department of Health, Education, and Welfare

for a loan service of captioned films for the

deaf;

H. J. Res. 546. Joint resolution designating

the week of November 21-27, 1958, as National

Farm-City Week;

H. J. Res. 557. Joint resolution to amend

the act of September 7, 1957 (71 Stat. 626),

providing for the establishment of a Civil

War Centennial Commission;

H. J. Res. 658. Joint resolution authorizing

and requesting the President to invite the

countries of the free world to participate in

the California International Trade Fair and

Industrial Exposition to be held in Los Angeles, Calif., from April 1 to 12, 1959;

H. J. Res. 659. Joint resolution for the relief of certain aliens;

H. J. Res. 661. Joint resolution to waive

certain provisions of section 212 (a) of the

Immigration and Nationality Act in behalf

of certain aliens; and

H. J. Res. 675. Joint resolution to facilitate

the admission into the United States of certain aliens, and for other purposes.

On September 6, 1958:

R. R. 4059. An act for the relief of Mr. and

Mrs. Carmen Scoppettuolo;

H. R. 11749. An act to extend the Renegotiation Act of 1951 for 6 months, and for

other purposes;

H. R. 13254. An act to protect the public

health by amending the Federal Food, Drug,

and Cosmetic Act to prohibit the use in food

of additives which have not been adequately

tested to establish their safety; and

H. R. 13840. An act to encourage expansion

of teaching in the education of mentally

retarded children through grants to institutions of higher learning and to State educational agencies.

HOUSE BILLS DISAPPROVED AFTER

SINE DIE ADJOURNMENT

The message further announced that

the President had disapproved the following bills of the House; his reasons for

such actions are as follows:

On August 27, 1958:

VICKSBURG NATIONAL MILITARY PARK

H. R. 7466. I am withholding my approval of H. R. 7466, to provide for the

establishment of a facility of the Vicksburg National Military Park.

This legislation would establish an undesirable precedert. It would authorize

the acquisition and establishment of a

small tract of land as a "facility" of the

Vicksburg National Military Park, notwithstanding the considerable distance

of the property from the park. This

property would be acquired to commemorate Fort Pemberton, Miss., as the place

where the Union Yazoo expedition was

turned back by Confederate forces on

March 11, 1863.

I am informed that the proposed "facility" to commemorate Fort Pemberton

is more than 100 miles from the park

proper. For this reason it is difficult to

conceive of such area as a "facility" of

the park. In fact, this method of commemorating a segment or lesser phase

of a particular historic theme might well

lead to further efforts to establish other

outlying areas as "facilities" of individual

parks and monuments, particularly

where the separate establishment and

designation of such areas may be unwarranted.

In any event, the historic significance

of Fort Pemberton in connection with

the Vicksburg campaign is of insufficient

importance to warrant establishment of

the area as a national monument, according to recommendations of the Department of the Interior in its report to

the Congress. Also, it should be noted

that the Vicksburg campaign has been

commemorated appropriately by the

Federal Government by virtue of the establishment of the Vicksburg National

Military Park. I find no sound basis for

the acquisition and recognition of an indecisive feature of the campaign as a

facility of the park.

I recognize and appreciate, however,

that there is considerable local historical

interest in this area and it may well be

the subject of State or local action for

its preservation. This solution would

seem to be in the best public interest.

On August 28, 1958:

MALOWNEY REAL ESTATE COMPANY, INC.

H. R. 1339. I am withholding my approval from H. R. 1339, entitled "For the

relief of the Malowney Real Estate Company, Incorporated."

The bill would direct the Secretary of

the Treasury to pay $14,425.26 to the

Malowney Real Estate Co., Inc., of

Springfield, Ohio, in full settlement of its

claims against the United States for income taxes erroneously collected for the

years 1944 and 1945.

On May 28, 1948, deficiencies aggregating more than $35,000 were assessed

against this taxpayer by the Internal

Revenue Service. No payments on the

assessed deficiencies were made by the

taxpayer until partial payments aggregating $16,524.72 were made in 1950.

On June 30, 1952, more than 4 years

after assessment of the deficiencies and

more than 2 years after the partial payments of the assessment, the taxpayer

filed a claim for refund. A reexamination of the taxpayer's records by the Internal Revenue Service disclosed that the

original assessment was excessive and,

accordingly, the unpaid balance of the

assessment was abated. Refund of any

portion of the partial payments that had

been made was denied, however, because

the statute of limitations precluded refund of taxes paid more than 2 years

prior to filing a claim therefor.

The record on this bill does not disclose any special circumstance justifying

the taxpayer's failure to file a timely

claim. The statutory period of limitations, which the Congress has included

in the revenue system as a matter of

sound policy, is essential in order to

achieve finality in tax administration.

Granting special relief in this case, where

a refund was not claimed in the time

and manner prescribed by law, would

constitute a discrimination against other

taxpayers similarly situated and would

create an undesirable precedent.

Under the circumstances, therefore, I

am constrained to withhold my approval

of the bill.

1958 19719
CONGRESSIONAL RECORD - HOUSE August 23

On August 28, 1958:

MRS. FRANK C. GREGG

H. R. 1829. I am withholding my approval from H. R. 1829, for the relief of

the estate of Mrs. Frank C. Gregg.

The effect of this bill would be to accord to the beneficiary a form of tax

treatment that Mrs. Gregg, as a stockholder in a corporation liquidated pursuant to a plan of complete liquidation,

might have elected to receive. Such

election, under existing law, must be

made by four-fifths of the corporation's

voting stock interest within 30 days

after adoption of the liquidation plan.

Mrs. Gregg, who held less than a fourfifths voting stock interest, did not make

an election within the specified 30-day

period.

In support of this claim for special

relief, the taxpayer's representative relies upon the fact that he was unable to

obtain certain forms prescribed for making the election. It appears, however,

that a letter notifying the Commissioner

of the unavailability of such forms and

the desire to make an election would

have been sufficient.

The taxpayer's representative also relies upon the fact that Mrs. Gregg became seriously ill 25 days after the

adoption of the plan of liquidation. A

timely election was not made, however,

by any of the other shareholders in the

corporation who would also have had to

have made such an election for Mrs.

Gregg, or any of them, to have received

the tax treatment in question. Mrs.

Gregg's sickness had no bearing upon

their failure to do so. Accordingly, even

If she had made a timely election, Mrs.

Gregg would not have been entitled to

the tax treatment this bill would now

accord her estate.

This legislation would, therefore, confer benefits on Mrs. Gregg's estate which

none of the other shareholders in the

corporation are entitled by law to receive.

Because such special relief would constitute an inequitable discrimination

against other taxpayers similarly situated, I am constrained to withhold my

approval from the bill.

On August 28, 1958:

BONIVACIO SANTOS

H. R. 6773. I am withholding my approval from H. R. 6773, for the relief of

Bonifacio Santos.

This bill would authorize the payment

of $1,500 in reimbursement for a contribution made by Mr. Santos in 1944

to the Philippine guerrilla forces fighting

the Japanese.

The beneficiary states that in 1944 he

made a contribution of 3,000 Japanese

occupation pesos to the Philippine guerrilla forces. He supports his claim with

an affidavit from an American officer

who recalls receiving the money, and also

a receipt for the money, dated in 1944

and signed by the same officer.

After the war, a general program was

established in the Philippine Islands for

the payment of such claims based upon

aid or services furnished the guerrillas

in their fight against the Japanese. Despite the widespread publicity attendant

upon this program, as evidenced by the

hundreds of thousands of claims submitted, no administrative claim was ever

filed by the beneficiary. He states he

was unaware of his right to do so.

Awards under the general claims program were uniformly paid according to

the so-called Ballantyne scale for currency conversion. Under that scale, the

present case would have resulted in an

award to the beneficiary of $16.67. This

bill, in contrast, proposes an award of

$1,500.

Approval of H. R. 6773 would be both

discriminatory and inequitable. The

record on this bill furnishes no valid

basis for distinguishing the beneficiary

from thousands of others whose claims

were rejected because they were not filed

until after the termination of the general program. Furthermore, it would be

entirely without justification to pay to

this beneficiary a sum 90 times larger

than he could have received had he been

paid under the general claims program.

For the foregoing reasons, I have considered it necessary to withhold my approval from H. R. 6773.

On August 28, 1958:

MR. AND MRS. JOHN R. HADNOT

H. R. 9180. I am withholding my approval of H. R. 9180, a bill for the relief

of Mr. and Mrs. John R. Hadnot for the

reason that its major purposes are accomplished by the enactment of the

Social Security Amendments of 1958,

coupled with the provisions of existing

law which authorize the Secretary of

Health, Education, and Welfare to waive

the repayment of incorrect social security payments.

The son of the beneficiaries, his wife,

and 2 minor children were involved in

a tragic automobile accident on July 4,

1956. All perished together except for 1

child under 18 who survived for about

1 2 hours without regaining consciousness.

The beneficiaries, Mr. and Mrs. Hadnot, on December 14, 1956, filed a claim

under the Social Security Act for dependent parents' benefits. After they

had received monthly benefits totaling

$814 each, it was determined that these

payments, entirely without fault of the

beneficiaries, had been improperly made

because of the brief survival of the beneficiaries' grandson. As required by law,

the benefit payments were suspended and

the beneficiaries were notified that the

payments already received had been incorrectly made.

The Social Security Amendments of

1958, approved this day, contain a general provision permitting surviving dependent parents of insured workers to receive monthly benefits even when the

decedent was also survived by a spouse or

child eligible for such benefits. Mr. and

Mrs. Hadnot can, by filing application,

avail themselves of this general provision

and become entitled prospectively to

benefits. With respect to the payments

already made to them, incorrectly, there

is every reason to believe that they will

receive sympathetic and equitable consid-

* eration under the waiver provision of

existing law.

The only remaining question Is whether

this bill should be approved so that Mr.

and Mrs. Hadnot may receive retroactive

payments for the month since April 1957.

To provide such payments would be to

grant preferential treatment and thus to

discriminate against other individuals

who might be similarly situated. Except

in cases of the most compelling equity,

such special treatment should be avoided.

On August 28, 1958:

MR. MARION S. SYMMS

H. 1L. 9765. I am withholding approval

of H. R. 9765, for the relief of Mr. Marion

S. Symms.

The bill would provide that, notwithstanding any statutory period of limitation, refund or credit shall be made or

allowed to Marion S. Symms, Augusta,

Ga., of any overpayments of income tax

for the year 1952, if claim therefor is

filed within 6 months after the date of

enactment.

The records of the Treasury Department show that Mr. Symms filed a timely

income-tax return for 1952 in which he

reported as income certain disability payments received by him. At the time the

taxpayer filed his return for 1952, the

Court of Appeals for the Seventh Circuit

had held that such disability payments

were excludable from gross income,

although the Internal Revenue Service

had ruled to the contrary.

On April 1, 1957, the United States

Supreme Court decided that disability

payments of the type received by the taxpayer were excludable from gross income.

On November 6, 1957, more than 41

years after the taxpayer's return for 1952

was filed, the taxpayer filed a claim for

refund based upon the excludability of

the disability pay received by him in

1952. This claim was rejected because

it was filed after the expiration of the

3-year period of limitations prescribed by

law for the filing of such claims.

The statutory period of limitations,

which the Congress has included in the

revenue system as a matter of sound

policy, is essential in order to achieve

finality In tax administration. Moreover, a substantial number of taxpayers

paid income tax on disability payments

received by them during the period of the

Internal Revenue Service ruling that

such disability payments were Includible

in income. To grant special relief in

this case, therefore, where a refund was

not claimed in the time and manner prescribed by law, would constitute a discrimination against other similarly situated taxpayers and would create an

undesirable precedent.

Under the circumstances, therefore, I

am constrained to withhold my approval

of the bill.

On August 28, 1958:

MISS MARY M. BROWNE

H. R. 9993. I am withholding my approval from H. R. 9993, for the relief of

Miss Mary M. Browne.

The bill would provide that, notwithstanding any statutory period of limitation, refund or credit shall be made or

allowed to the beneficiary of any overpayment of Income tax for the year 1951,

if claim therefor is filed within 1 year

after the date of enactment.

The taxpayer, in filing her Income-tax

return for 1951 and paying the amount

shown on the return, failed to take credit

for a previous partial payment of income

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