CONGRESSIONAL RECORD - SENATE August 23

S. 2057. An act for the relief of Diana

Elaine Greig;

S. 2216, An act for the relief of John C.

Walsh;

S. 2594, An act to transfer certain property and functions of the Housing and Home

Finance Administrator to the Secretary of

the Interior, and for other purposes;

S. 2888. An act to provide for registration,

reporting, and disclosure of employee welfare and pension benefit plans;

S. 2922. An act to authorize per capita payments to members of the Red Lake Band of

Chippewa Indians from the proceeds of the

sale of timber and lumber on the Red Lake

Reservation, and for other purposes;

S. 3139. An act to repeal the act of July 2,

1956, concerning the conveyance of certain

property of the United States to the village

of Carey, Ohio;

S. 3219. An act for the relief of Mrs. Margaret Graham Bonnalie;

S. 3221. An act for the relief of Erika Margaretha Zintl Pearce;

S. 3224. An act to improve opportunities

for small-business concerns to obtain a fair

proportion of Government purchases and

contracts, to facilitate procurement of property and service by the Government, and for

other purposes;

S. 3448. An act to authorize the acquisition

and disposition of certain private lands and

the establishment of the size of farm units

on the Seedskadee reclamation project, Wyoming, and for other purposes;

S. 3534. An act to authorize the Secretary

of the Army to convey approximately 181

acres of land at Fort Crowder Military Reservation to the city of Neosho, Mo.;

S. 3564. An act to accord coverage under

the Civil Service Retirement Act to certain

temporary rural carriers;

S. 3640. An act for the relief of Daniel

(Nathaniel) Rosenzweig;

S. 3682. An act to authorize the sale or exchange of certain lands for the United States

situated in Pima County, Ariz., and for other

purposes;

S. 3768. An act for the relief of Hing Man

Chau;

S. 3776. An act to extend the time for the

collection of tolls to amortize the cost, including reasonable interest and financing

cost, of the construction of a bridge across

the Missouri River at or near Miami. Mo.;

S. 3826. An act for the relief of Concettina

lannacchino;

S. 3882. An act to amend the act of July 1,

1948, chapter 791 (24 U. S. C. 279a), providing for the procurement and supply of Government headstones and markers;

S. 3921. An act for the relief of Peter Tillner;

S. 3966. An act to amend Public Law 85-

422;

S. 4004. An act to encourage and authorize

details and transfers of Federal employees for

service with international organizations;

S. 4021. An act to establish the United

States Study Commission on the Savannah,

Altamaha, Saint Marys, Apalachicola-Chattahoochee, and Perdido-Escambia River

Basins, and intervening areas;

S. 4053. An act to extend the boundaries

of the Siskiyou National Forest in the State

of Oregon, and for other purposes;

S. 4071. An act to provide more effective

price, production, adjustment, and marketing programs for various agricultural commodities;

S. 4167. An act to authorize the lease of

Papago tribal land to the National Science

Foundation, and for other purposes;

S. 4191. An act to maintain existing minimum postage rates on certain publications

mailed for delivery within the county of

publication;

S. 4196. An act to amend the Intercoastal

Shipping Act, 1933 (47 Stat. 1425), as

amended, to authorize incorporation of contract terms by reference in short-form documents;

S. 4273. An act to provide for cooperation

with the European Atomic Energy Community;

S. J. Res. 178. Joint resolution authorizing

the President of the United States of America to proclaim February 8-14, 1959, as National Children's Dental Health Week; and

S. J. Res. 201. Joint resolution to authorize

the chairman of the Joint Committee on

Atomic Energy to confer a medal on Rear

Adm. Hymen George Rlckover, United States

Navy.

On September 2, 1958:

S. 25. An act relating to effective dates of

increases in compensation granted to wage

board employees;

S. 552. An act to confer jurisdiction upon

the United States Court of Claims to hear,

determine, and render judgment upon the

claim of Auf der Heide-Aragona, Inc., of West

New York, N. J.;

S. 1438. An act to amend section 544 of

title 28, United States Code, relating to the

bonds of United States marshals;

S. 1764. An act to amend the District of

Columbia Public School Food Services Act;

S. 1903. An act to amend section 7 of the

Administrative Expenses Act of 1946, as amended, relating to travel expenses of civilian officers and employees assigned to duty

posts outside the continental United States;

S. 2006. An act to relieve the Surgeons General of the Army and Navy of certain responsibilities outside of the Department of Defense;

S. 2039. An act to clarify the requirements

with respect to the performance of labor imposed as a condition for the holding of mining claims on Federal lands pending the issuance of patents therefor;

S. 2114. An act to amend the act of March

3, 1901 (31 Stat. 1449) as amended, to incorporate in the Organic Act of the National

Bureau of Standards the authority to acquire land for field sites, to undertake constructon and improvement of buildings, and

for other activities.

S.2117. An act directing the Secretary of

the Army to transfer certain buildings to

the Crow Creek Sioux Indian Tribe;

S. 2469. An act for the relief of Dr. Brant

Bonner;

S. 2719. An act authorizing and directing

the Secretary of the Interior to investigate

and eradicate the predatory dogfish sharks,

to control the depredations of this species on

the fisheries of the Pacific coast, and for

other purposes;

S. 3028. An act for the relief of Laszlo

Cseri, Dorothy Margarethe Hadjisky, Maria

Miceli, and Francesco Riso;

S. 3142. An act to amend the Federal Property and Administrative Services Act of 1949

to extend the authority to lease out Federal

building sites until needed for construction

purposes and the act of June 24, 1948 (62

Stat. 644), and for other purposes;

S. 3276. An act for the relief of Carl Ebert

and his wife, Gertrude Ebert;

S. 3287. An act for the relief of Vivian D.

Giesey;

S. 3295. An act to amend the Fish and

Wildlife Act of 1956 in order to increase the

authorization for the fisheries loan fund

established under such act;

S. 3335. An act to provide for a National

Cultural Center which will be constructed,

with funds raised by voluntary contributions,

on a site made available in the District of

Columbia;

S. 3379. An act to provide for adjustments

in the annuities under the Foreign Service

retirement and disability system;

S. 3503. An act for the relief of Marie

Inette Konomos;

S. 3680. An act to provide for participation

of the United States in the World SciencePan Pacific Exposition to be held at Seattle,

Wash., in 1961, and for other purposes;

S. 3712. An act to authorize appropriations

for continuing the construction of the Rama

Road in Nicaragua: S. 3728. An act to incorporate the Big

Brothers of America;

S. 3741. An act to facilitate administration

and management by the Secretary of Agriculture of certain lands of the United States

within national forests;

S. 3754. An act to provide for the exchange

of lands between the United States and the

Navaho Tribe, and for other purposes;

S. 3818. An act for the relief of Vicenta

Garcia y Puente;

S. 3915. An act for the relief of Chiyoko

Yoshimoto;

S. 3942. An act for the relief of certain distressed aliens;

S. 3944. An act to authorize the negotiation of a compact between the State of Minnesota and the Province of Manitoba, Canada,

for the development of a highway to provide

access to the northwest angle in such State;

S. 4032. An act for the relief of Mercede

Svaldi;

S. 4088. An act to approve a repayment contract negotiated with the Heart Mountain

Irrigation District, Wyoming, and to authorize its execution;

S. 4113. An act for the relief of Harold

Pangelinan;

S. 4249. An act to authorize a program for

the conservation, restoration, and management of the rare Hawaiian Nene goose; and

S. J. Res. 135. Joint resolution providing

for the construction of demonstration plants

for the production, from saline or brackish

waters, of water suitable for agricultural, industrial, municipal, and other beneficial consumptive uses.

On September 6, 1958:

S. 165. An act for the relief of Arthur

LeRoy Brown;

S. 1864. An act to authorize an increase

in the membership of the Board of Appeals

of the Patent Office; to provide increased

salaries for certain officers and employees of

the Patent Office; and for other purposes;

S. 1985. An act to authorize the preparation of plans and specifications for the construction of a building for a National Air

Museum for the Smithsonian Institution,

and all other work incidental thereto;

S.2020. An act to amend the Railroad

Retirement Act of 1937, the Railroad Unemployment Insurance Act, and the Social

Security Act;

S. 2146. An act for the relief of William

F. Peltier;

S. 2836. An act for the relief of the town

of Portsmouth, R. I.;

S. 3321. An act for the relief of George E.

Ketchum;

S. 3420. An act to extend and amend the

Agricultural Trade Development and Assistance Act of 1954.

S.4039. An act to authorize the expenditure of funds through grants for support of

scientific research, and for other purposes;

S. 4085. An act to amend the act of May

17, 1954 (68 Stat. 98), providing for the con- struction of the Jefferson National Expansion Memorial at the site of old St. Louis,

Mo., and for other purposes;

S. 4096. An act to amend section 4201 of

title 18, United States Code, with respect to the annual rate of compensation of members of the Board of Parole; and

S. 4214. An act for the relief of Mary F. C.

Leute, the widow of Joseph Henry Leute.

SENATE BILLS DISAPPROVED AFTER

SINE DIE ADJOURNMENT

The President of the United States,

subsequent to since die adjournment of

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CONGRESSIONAL RECORD - SENATE

the Senate, notified the Secretary of the

Senate that, on the following dates, he

had disapproved bills of the Senate of

the following titles, together with his reasons for such actions:

RELIEF OF THE CHAMBERLAIN WATER CO., OF

CHAMBERLAIN, S. DAK.

S. 228. I am withholding my approval

from S. 228, which would authorize the

payment of $3,116.40 to the Chamberlain

Water Co., of Chamberlain, S. Dak. This

sum would be paid to compensate the

company for relocation costs occasioned

by the Government's acquisition of its

former location for use in connection

with the Fort Randall Dam and Reservoir project.

Public Law 500, approved July 3, 1958,

makes provision for paying these removal

expenses and the Secretary of the Army

reports that the claim is now being processed. The present enactment, therefore,

is unnecessary.

DWIGHT D. EISENHOWER.

THE WHITE HOUSE, August 27, 1958.

MARY K. RYAN AND WILLIAM A. BOUTWELL

S. 489. I am withholding my approval

of S. 489, for the relief of Mary K. Ryan

and William A. Boutwell.

The bill would permit the two named

taxpayers to file claims for refund of

overpayment of income taxes for the

taxable years 1949 and 1950, based on

excludable cost-of-living allowances,

notwithstanding that the statute of limitations has barred the filing of such

claims.

The two taxpayers named in the bill

filed joint income-tax returns from

Alaska for the years 1949 and 1950. On

these returns the taxpayers included as

income certain "territorial cost-of-living

allowances." The Internal Revenue

Service had ruled, in 1948, that such allowances were includible in gross in- come. Subsequently, however, in October 1953, the Internal Revenue Service

ruled that such allowances were excludable. In late March 1954, some 5 months

after the publication of this second ruling, one of the taxpayers named in the

bill filed claims for refund for the years

1949, 1950, and 1951. Refund was

granted for the year 1951, but the 3-year

period of limitations prescribed by the

Internal Revenue Code of 1939 barred

refund for the years 1949 and 1950.

While it is true that, at the time the

second ruling of the Internal Revenue

Service was published, refund for the

year 1949 already was barred by the

V statute of limitations, the taxpayers did

have from October 1953 until March 15,

1954, in which to file a timely claim for

1950. The record on this bill affords no

explanation for the delay in filing such

a claim until after March 15, 1954, but it

does disclose that the taxpayer who filed

for the refund learned of the revised

ruling in November 1953. As for the

taxable year 1949, bills introduced in

the 84th and 85th Congresses would have

provided general relief from the application of the statute of limitations to refunds of income tax paid on the cost-ofliving allowances here in question.

Such legislation, however, has never

been enacted.

Congress has determined it to be

sound policy to include in the revenue

system a statute of limitations which,

after a period of time, bars taxpayers

from obtaining refunds of tax overpayments and bars the Government from

collecting additional taxes. Such a provision is essential to finality in tax administration. The basic justification for

a statute of limitations is that, after the

passing of a reasonable period of time,

witnesses may have died, records may

have been destroyed or lost, and problems of proof and administration of tax

claims become too burdensome and un- fair for both taxpayers and the Government. The basic purposes underlying

the statute of limitations continue in

force even in cases where, after payment

of a tax, the interpretation of the law

is changed by a judicial decision or by a modification in regulations and rulings.

Several thousand taxpayers received

"territorial cost-of-living allowances"

during the period of the Internal Revenue Service ruling that such allowances were not excludable from gross income.

This bill, by singling out two of these

taxpayers for special relief from the

statute of limitations, would unjustly

discriminate against other taxpayers

similarly situated.

DWIGHT D. EISENHOWER.

THE WHITE HOUSE, August 28, 1958.

GEORGE P. E. CAESAR, JR.

S. 571. I am withholding my approval

from S. 571, for the relief of George P. E.

Caesar, Jr.

The bill would provide that, notwithstanding any period of limitations or lapse of time, claims, exclusive of interest, for credit or refund of overpayments

of income taxes for the taxable years

1951 and 1952 based on exemption from

taxation of certain earned income re- ceived for personal services rendered

outside of the United States may be filed

within 1 year after the date of enactment

by George P. E. Caesar, Jr., of Aldie, Va.,

on behalf of himself and Claudia V. Caesar (deceased).

The records of the Treasury Depnrtment show that timely joint income. tax

returns were filed on behalf of the thxpayer and his wife for 1951 and 1952 but

that no claims for credit or refund for

those years were filed prior to the expiration of the statutory period for filing

such claims on March 15, 1955, and

March 15, 1956, respectively.

During the years 1951 and 1952 the

taxpayer earned certain income for personal services rendered outside of the

United States, and the taxpayer believes

that these earnings should have been excluded from his income under section

116 (a) of the Internal Revenue Code of

1939. The taxpayer also believes that his

failure to file timely claims for refund

should be waived because of personal difficulties resulting from the death of his

wife and also because an employee who

prepared his returns for 1951 and 1952

did not inform him of the necessity for

filing claims for refund within the period

prescribed by law. The records of the

Treasury Department show that the

death of the taxpayer's spouse occurred

on October 15, 1952, which date was 2

years and 5 months prior to the expiration of the period of limitations for filing

a claim for 1951 and was 3 years and 5

months prior to the expiration of the period of limitations for filing a claim for

1952.

The circumstances of this case are not

sufficiently unique to warrant special legislative relief. The statutory period of

limitations, which 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 cre- ate an undesirable precedent.

Under the circumstances, therefore, I am constrained to withhold my approval

of the bill.

DWIGHT D. EISENHOWER.

THE WHITE HOUSE, September 2, 1958.

EXTENSION OF TIME FOR MAKING GRANTS UNDER

FEDERAL AIRPORT ACT

S. 3502. I am withholding approval of

S. 3502, "To amend the Federal Airport

Act in order to extend the time for making grants under the provisions of such

act, and for other purposes."

The main purpose of the bill Is to expand and continue the present Federal

program of aid to States and local com- munities for the construction and improvement of public airports. Under

the bill, the currently authorized program of $63 million a year through fiscal

year 1959, would be increased to $100

million a year and extended 4 years

through fiscal year 1963. Total Government expenditures would be increased by

$437 million.

Civil airports have always been re- garded as primarily a local responsibility,

and have been built, operated, and maintained by States and local communities.

During the period when the aviation industry was growing to maturity, it was appropriate for the Federal Government

to assist local communities to develop airport facilities. Through various programs, including the grant program au- thorized by the Federal Airport Act, well over $1 billion has been allocated by the

Government to the construction and improvement of local civil airports. In addition, over 500 military airport facilities

have been declared surplus and turned over to the cities, counties, and States for

airport use. These contributions, along

with subsidies to airlines, aeronautical

research, and the establishment and

maintenance of the Federal airways system, have greatly aided-in fact, have

made possible-the tremendous growth

of civil aviation in our generation.

Now, however, I am convinced that

the time has come for the Federal Government to begin an orderly withdrawal

from the airport grant program. This

conclusion is based, first, on the hard

fact that the Government must now devote the resources it can make available

for the promotion of civil aviation to

1958 19587