CONGRESSIONAL RECORD - HOUSE

HR.. 8344. An act to amend the Railway

Labor Act to provide that the terms of office

of members of the National Mediation Board

shall expire on July 1;

H.R. 8355. An act to amend the Life Insurance Company Act of the District of Columbia (48 Stat. 1145), approved June 19, 1934,

as amended;

H.R. 8960. An act to amend section 27 of

the Mineral Leasing Act of February 25, 1920,

as amended, in order to promote the development of coal on the public domain, and for

other purposes;

H.R. 9178. An act to amend section 8(b)

of the Soil Conservation and Domestic

Allotment Act, and for other purposes;

H.R. 9425. An act to amend title 13, United

States Code, to authorize reimbursement of

census enumerators for certain telephone

tolls and charges;

H.. 9560, An act for the relief of Lim Sam

Soon;

H.R. 9638. An act to amend section 27 of

the Mineral Leasing Act of February 25,

1920, as amended, in order to promote the

development of phosphate on the public

domain;

H.R. 9747. An act to extend for 3 years the

special milk programs for the Armed Forces

and veterans' hospitals;

H.R. 10069. An act to authorize the exchange of lands adjacent to the Lassen National Forest in California, and for other

purposes;

H.R. 10178. An act to authorize the Smithsonian Institution to employ aliens in a scientific or technical capacity;

H.R. 10222. An act to strengthen the agricultural economy; to help to achieve a fuller

and more effective use of food abundances;

to provide for improved levels of nutrition

among low-income households through a

cooperative Federal-State program of food

assistance to be operated through normal

channels of trade, and for other purposes;

H.R. 10419. An act to amend further the

Farm Credit Act of 1933, as amended, to provide that part of the patronage refunds paid

by a bank for cooperatives shall be in

money instead of class C stock after the bank

becomes subject to Federal income tax, and

for other purposes;

H.R. 10467. An act to continue for a temporary period certain existing rules relating

to the deductibility of accrued vacation pay,

and for other purposes;

HR. 11134. An act making apropriations

for the Departments of State, Justice, and

Commerce, the Judiciary, and related agencies for the fiscal year ending June 30, 1965,

and for other purposes;

H.R. 11211. An act to provide authority

for the payment of certain amounts to offset

certain expenses of Federal employees assigned to duty on the California offshore islands, and for other purposes;

H.R. 11846. An act to amend the Act of

August 19, 1958, to permit purchase of processed food grain products in addition to

purchase of flour and cornmeal and donating

the same for certain domestic and foreign

purposes;

H.R. 11960. An act to authorize the exchange of public domain lands heretofore

withdrawn and reserved for the use of the

Hanford project of the Atomic Energy Commission, and for other purposes;

H.R. 12278. An act to authorize the Secretary of the Navy to convey to the city of

Sunnyvale, State of California, certain lands

in the county of Santa Clara, State of California, in exchange for certain other lands;

and

H.J. Res. 733. Joint Resolution to designate the powerhouse on Clear Creek at the

head of Whiskeytown Reservoir, in the State

of California, as Judge Francis Carr Powerhouse.

On September 1, 1964:

HR. 4766. An act for the relief of the

Boren Clay Products Co.

CX-1346

ESTATE OF EILEEN G. FOSTER-POCKET VETO

I am withholding my approval of H.R.

6883, a bill "For the relief of the estate

of Eileen G. Foster." This bill would

waive the statute of limitations to permit

a claim for refund of overpayment of

income taxes for the years 1949 to 1953.

In ffling her tax returns, Mrs. Foster

did not check the appropriate box on the

return indicating that she was 65 or over.

She died on December 28, 1957. After

her death, her daughter wrote the district director on January 16, 1958, stating that her mother became 65 years of

age during the year 1949 and that she

had, therefore, overpaid her income tax

for the years 1949 through 1956. Subsequently, claims for refund for the years

1954 through 1956 were allowed in full,

but claims for 1949 through 1953 were

denied because barred by the three-year

period of limitations.

The reports of the Judiciary Committees indicate that Mrs. Foster did make

an overpayment of income tax for the

years 1949 through 1953 and that the

overpayment was the result of an oversight. The committees concluded that

in these circumstances it would be inequitable to deny relief to the estate of

the taxpayer.

I sympathize with the desire of the

taxpayer's estate to obtain the overpayment resulting from these circumstances.

But there are no special circumstances

justifying the setting aside of the statutory period of limitations in this case.

in every case in which the statutory

period of limitations bars a tax refund,

an overpayment of tax is involved. In

virtually every such case the overpayment is the result of an oversight. If the

statutory period of limitations is to be

set aside in this case, it should also be

set aside in every other case. This would

lead to interminable litigation.

The statute of limitations, which Congress has included in our revenue system as a matter of sound policy, not only

bars taxpayers from obtaining refunds

of tax overpayments, but also bars the

Government from assessing additional

taxes. Such a provision is essential in

order to achieve finality in tax administration. This is particularly true in our

essentially self-assessing tax system under which more than 90 million returns

of all classes are now filed annually. To

grant relief in this case would discriminate against other taxpayers who are

similarly situated and would create an

undesirable precedent.

Under the circumstances, therefore, I

am constrained to withhold my approval

of the bill.

LYNDON B. JOHNSON.

THE WHITE HOUSE, August 24, 1964.

MESSAGE FROM THE SENATE

A message from the Senate by Mr.

Arrington, one of its clerks, announced

that the Senate had passed a bill of the

following title, in which the concurrence

of the House is requested:

S. 1984. An act to amend the Mineral Leasing Act regarding the timely payment of

rentals, and for other purposes.

The message also announced that the

Senate agrees to the report of the committee of conference on the disagreeing

votes of the two Houses on the amendments of the Senate to the bill (H.R.

3846) entitled "An act to establish a land

and water conservation fund to assist the

States and Federal agencies in meeting

present and future outdoor recreation'

demands and needs of the American

people, and for other purposes."

CONFERENCE REPORT ON THE LABOR-HEW APPROPRIATION BILL,

1965

Mr. STEED. Mr. Speaker, I ask unanimous consent that the managers on the

part of the House may have until midnight tonight to file a conference report

on the bill, H.R. 10809, the Labor-HEW

appropriation bill for 1965.

The SPEAKER. Is there objection to

the request of the gentleman from Oklahoma?

There was no objection.

LEGISLATIVE PROGRAM

Mr. HALLECK. Mr. Speaker, I ask

unanimous consent to address the House

for 1 minute.

The SPEAKER. Is there objection

to the request of the gentleman from

Indiana?

There was no objection.

Mr. HALLECK. Mr. Speaker, I take

this time to ask the majority leader to

tell us what he can in the way of determining just what the program will be for

the rest of the week, and, if possible, for

next week.

Mr. Speaker, the whip notice did not

include the so-called Appalachia bill for

consideration this week, but on Monday

it was announced it would be called up

today. Now I understand, for reasons

with which I am not quarreling, that it

will not come up today. In view of that

fact and in order that the membership

may be apprised of the situation generally, it would seem to me, Mr. Speaker,

it might be well for the majority leader

to give us as best he can a projection for

the rest of the week, and if he can for

next week. I want to assure everyone

that no explanation of what has transpired is needed as far as I am concrened,

but I do know that many Members do

have campaigns on back in their districts. They have commitments they

would like to meet if they could have an

opportunity to do so, and they would like

to make advance arrangements, if

possible.

Mr. ALBERT. Mr. Speaker, will the

minority leader yield?

Mr. HALLECK. I yield.

Mr. ALBERT. The gentleman is correct that the Appalachia bill will not be

called up today, as previously had been

announced. Of course, we have had on

the program a matter of great importance which we think ought to be disposed of this week, namely, the extension of Public Law 480, and we have

other matters which have been previously announced for this week which we

hope to dispose of; these have been

printed on the whip notice.

I should like to advise the House, Mr.

Speaker, that we have not been able to

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