CONGRESSIONAL RECORD - HOUSE

What we are trying to do is to go to

conference immediately. By substituting

the House bill for the Senate bill it

would go directly to conference.

The SPEAKER. Without objection

House Resolution 559 will be laid on the

table.

There was no objection.

RELIEF OF D. S. AND ELIZABETH

LANEY-VETO MESSAGE FROM

THE PRESIDENT OF THE UNITED

STATES (H. DOC. NO. 434)

The SPEAKER laid before the House

the following veto message from the

President of the United States:

To the House of Representatives:

I return herewith, without my approval, H. R. 2647, entitled "An act for

the relief of D. S. and Elizabeth Laney."

The bill would direct the Secretary of

the Treasury to pay to D. S. and Elizabeth Laney, Osceola, Ark., the sum of

$2,572.80. The bill states that this sum shall be in full settlement of all claims

of D. S. and Elizabeth Laney against the

United States for refund of an overpayment with respect to their Federal income tax liability for the calendar year

1951.

The records of the Treasury Department disclose that the amount here involved represents a portion of the tax

which the taxpayers paid on March 18,

1952, at the time they filed their joint

income tax return for 1951. A field ex- amination of the taxpayers' books and

records for 1951 resulted in the assess- ment of a deficiency of $2,019.48, based

primarily on the inclusion in income of

$4,000 of unexplained credits to the taxpayers' personal accounts on their books.

This deficiency was paid by the taxpayers on July 14, 1953.

On July 11, 1955, which date was more than 3 years after the taxpayers filed

their return for 1951 and was almost 2

years after the payment of the additional deficiency, the taxpayers filed a claim for refund in the amount of

$4,592.28. At the time this claim was

filed, refund of any amount paid with

the original return was barred by the

3-year period of limitations prescribed

by section 322 of the Internal Revenue

Code of 1939. However, the 2-year period of limitations prescribed by section

322 for filing a claim for refund after

the date of actual payment of an amount

of tax still had 3 days to run with re- spect to the deficiency in tax of

$2,019.48 which had been paid on July

14, 1953.

A revenue agent's reexamination of

the taxpayers' records resulted in a re- fund of the deficiency of $2,019.48, plus

interest, for which a timely claim had

been filed.

This bill would refund to the taxpay- ers an amount of tax for which no timely claim for refund was filed and

which constitutes an amount the cor- rectness of which has not been verified

by the Internal Revenue Service.

The record of this case does not warrant special legislative relief from the

statute of limitations. The taxpayers

had 3 years in which to file a claim

for refund after the amount here involved had been paid. Even when, on

July 14, 1953, the assessment of a deficiency in tax made obvious to the taxpayers the inadequacy of their books

and records, the taxpayers still had more

than a year and one-half in which to

file a timely claim for refund; and the

record discloses no extenuating circumstance justifying the taxpayers' failure

to file a claim for refund within that

period.

The granting of special relief in this

case. where a refund was not claimed

in the time and manner required 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.

DWIGHT D. EISENHOWER.

The WHIT HousE, August 12, 1958.

The SPEAKER. The objections of the

President will be spread at large upon

the Journal.

Without ob'ection the bill and the accompanying message will be referred to

the Committee on ,he Judiciary and

ordered printed.

There was no objection.

AUTHORIZING CONSTRUCTION OF

NUCLEAR-POWERED ICEBREAKER-VETO MESSAGE FROM THE

PRESIDENT OF THE UNITED

STATES (H. DOC. NO. 435)

The SPEAKER laid before the House

the following veto message from the

President of the United States:

To the House of Representatives:

I am returning herewith without my

approval H. R. 916, "To authorize the

construction of a nuclear-powered icebreaking vessel for operation by the

United States CoaZ, Guard, and for other

purposes."

The estimated cost of a nuclearpowered icebreaker is $60 million. I can- not approve expending $60 million for

the construction of such an icebreaker

at this time. Neither the Navy nor the

Coast Guard construction program includes any icebreakers, and placing the

construction of an icebreaker arbitrarily

ahead of high priority projects in the

Coast Guard program would be most

unwise.

Nor can the construction of a nuclearpowered icebreaker be justified as an ex- tension of the present program of developing nuclear power for vessels. In

addition to the types of atomic reactors

now in service in operating submarines,

we are developing advanced types for

other naval vessels. We are also constructing a nuclear-powered merchant

ship. No valid reason exists for increasing this extensive program at this time.

This bill, in providing for a project

which is not needed, fails to take account

of the present fiscal situation of the Government. A continued disregard of our budgetary problems through the institution of unneeded new programs and projects can only add to inflationary pressures to the detriment of all the people.

DWIGHT D. EISENHOWER.

THE WHITE HousE, August 12, 1958.

The SPEAKER. The objections of the

President will be spread at large upon

the Journal.

Mr. BONNER. Mr. Speaker, I move

that the bill and message be referred to

the Committee on Merchant Marine and

Fisheries and ordered to be printed.

The motion was agreed to.

AMENDING TITLE 18, UNITED

STATES CODE, SECTION 3651

Mr. CELLER. Mr. Speaker, I ask

unanimous consent to take from the

Speaker's desk the bill (H. R. 7260) to

amend title 18, United States Code, sec- tion 3651, so as to permit confinement in

jail-type institutions or treatment institutions for a period not exceeding 6

months in connection with the grant of

probation on a one-count indictment,

with a Senate amendment thereto, and concur in the Senate amendment.

The Clerk read the title of the bill.

The Clerk read the Senate amendment, as follows:

Page 2, line 1, strike out "except in the

District of Columbia."

The SPEAKER. Is there objection to

the request of the gentleman from New

York?

Mr. KEATING. Mr. Speaker, reserv- ing the right to object, will the gentle- man explain this amendment?

Mr. CELLER. Mr. Speaker, we passed

a bill to amend title 18 of the United

States Code on May 6, 1958. That bill

went over to the Senate. It concerned

certain types of sentencing and placing

prisoners on probation. We omitted

having it made applicable to the District

of Columbia because the National Parole

and Probation Act did not apply to the

District of Columbia. It would appear

however, that Public Law 85-463 made

the National Parole and Probation Act

applicable to the District of Columbia.

Therefore, to be consistent we have to

make this bill that we passed include the

District of Columbia. All the amendment does is to include the District of

Columbia.

The SPEAKER. Is there objection to

the request of the gentleman from New

York?

There was no objection.

The Senate amendment was concurred

in.

A motion to reconsider was laid on the

table.

GRANTING CONSENT AND APPROVAL

OF CONGRESS TO THE TENNESSEE

RIVER BASIN WATER POLLUTION

CONTROL COMPACT

Mr. BLATNIK. Mr. Speaker, I ask

unanimous consent to take from the

Speaker's desk the bill (H. R. 6701)

granting the consent and approval of

Congress to the Tennessee River Basin

water pollution control compact, with

Senate amendments thereto, and concur in the Senate amendments.

The Clerk read the title of the bill.

1958 17189