CONGRESSIONAL RECORD - HOUSE

tion, but is, rather, a matter of overriding national concern, deserving the sympathetic and intelligent support of the

people at large.

I do not know exactly what form new

farm legislation will take. I think it

should be designed to secure for farmers

a fair return at the market place for

their labor and investment. It ought not

to guarantee any fixed income to every

farmer, large or small, efficient or inefficient, full-time or part-time. But it

must, as an irreducible minimum, be

aimed toward making it possible for the

efficient family-size farm to survive as

the social and moral cornerstone of

rural community life in America.

The PRESIDING OFFICER. What is

the pleasure of the Senate?

RECESS

Mr. CHURCH. Mr. President, I move that the Senate stand in recess until 12

o'clock noon tomorrow.

The motion was agreed to; and (at 6

o'clock and 33 minutes p. in.) the Senate

took a recess until tomorrow, Tuesday,

February 25, 1958, at 12 o'clock meridian.

NOMINATIONS

Executive nominations received by the

Senate February 24, 1958:

DIPLOMATIC AND FOREIGN SERVICE

John M. Allison, of the District of Columbia, a Foreign Service officer of the class of career minister, to be Ambassador Extraordinary and Plenipotentiary of the United States

of America to the Republic of Czechoslovakia, vice U. Alexis Johnson.

UNITED STATES DISTRICT JUDGES

J. Smith Henley, of Arkansas, to be United

States district judge for the eastern district

of Arkansas, vice Thomas C. Trimble, retired.

Claude F. Clayton, of Mississippi, to be

United States district Judge for the northern

district of Mississippi, vice Allen Cox, retired.

UNITED STATES MARSHAL

Peter Auburn Richmond, of Virginia, to be

United States marshal for the western district of Virginia for a term of 4 years. He is now serving in this office under an appointment which expires March 11, 1958.

HOUSE OF REPRESENTATIVES

MONDAY, FEBRUARY 24, 1958

The House met at 12 o'clock noon.

Rev. Edgar N. Jackson, minister,

Methodist Church, 464 East Boston Post

Road, Mamaroneck, N. Y., offered the

following prayer:

Eternal God, the source of all life, we are thankful to Thee for those inherit- ances that are ours coming from the

lives of those whom we have so recently

honored for their idealism, their cour- age, that way of life which can become ours. We are thankful for the privileges of government in a free land and

for those who assume the responsibilities

of it. We come before Thee not as those

who would beg for a boon or a blessing.

Rather, we know that Thou art always more willing to give than to receive, that

in times of stress Thou dost give guidance, that in times of crises Thou dost

give courage, and that in days when

there may be great moments of doubting Thou canst give faith. So we come

seeking that that courage and wisdom

and faith that comes from Thee may be

a living reality in all that we do. And

that it may be for Thine own honor and

glory. Amen.

The Journal of the proceedings of

Thursday, February 20, 1958, was read

and approved.

MESSAGE FROM THE SENATE

A message from the Senate, by Mr.

McGowan, one of its clerks, announced

that the Senate had passed, with an

amendment in which the concurrence of

the House is requested, a bill of the House

of the following title:

H. R. 5822. An act to amend section 406 (b)

of the Civil Aeronautics Act of 1938 with

respect to the reinvestment by air carriers

of the proceeds from the sale or other disposition of certain operating property and

equipment.

The message also announced that the

Senate agrees to the amendment of the

House to a bill of the Senate of the following title:

S. 1805. An act for the relief of persons and firms for the direct expenses incurred

by them for fumigation of premises in the

control and eradication of the khapra beetle.

The message also announced that the

Senate had passed a concurrent resolution of the following title, in which the

concurrence of the House is requested:

S. Con. Res. 66. Concurrent resolution au- thorizing the enrollment, with certain

changes, of the bill (S. 1805) for the relief of

Acme Bag & Burlap Co. and others.

COMMUNICATION FROM THE

CLERK OF THE HOUSE

The SPEAKER laid before the House

the following communication from the

Clerk of the House of Representatives:

FEBRUARY 24, 1958.

The Honorable the SPEAKER, House o1 Representatives.

Si: I have the honor to transmit herewith a sealed envelope addressed to the

Speaker of the House of Representatives from the President of the United States, re- ceived in the Clerk's Office on Friday, February 21, 1958.

Respectfully yours,

RALPH R. ROBERTS,

Clerk, United States House of

Representatives.

ALFRED HANZAL-VETO MESSAGE

FROM THE PRESIDENT OF THE

UNITED STATES (H. DOC. NO. 340)

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. 1495, entitled "An act for

the relief of Alfred Hanzal." This bill

would authorize and direct the Secretary of the Treasury to pay the sum of

$322.67 to Alfred Hanzal, San Antonio,

Tex. The payment of such sum would

be in full settlement of all claims of Alfred Hanzal against the United States

for refund of taxes which he errone- ously paid under the Federal Insurance

Contributions Act with respect to his re- muneration (as owner of the Milam

Building Barber Shop, San Antonio);

during the period beginning January 1, 1937, and ending March 31, 1947, and

which cannot now be refunded to him by the Internal Revenue Service because of

the expiration of the applicable period

of limitation.

The available information indicates

that Alfred Hanzal paid taxes of $322.67

for the period January 1937 through March 1947 on his own earnings from his

business which he erroneously reported under the Federal Insurance Contributions Act. In 1947 Mr. Hanzal was informed by the Internal Revenue Service

that, under the then applicable law, an employer was not authorized to pay social

security taxes on his own earnings and

that it would not benefit him to continue

payments. Mr. Hanzal therefore ceased

making such payments. At the time he was informed of his error, Mr. Hanzal

could have filed a claim for refund of

the taxes paid by him within the pre- ceding 4-year period of limitations pre- scribed by section 3313 of the Internal

Revenue Code. Mr. Hanzal did not file

such a claim although he did file a claim

for refund of social security taxes er- roneously paid on the wages of his father whom he employed in his business.

This claim was allowed in 1947.

In addition to limiting the time within

which it is possible for the Government

to collect additional taxes or for a taxpayer to obtain refunds of tax overpayments, the Congress has determined it

to be a sound policy to limit the period within which social security earning credit entries can be deleted or corrected

except in the event of fraud or other

limited and inapplicable circumstances.

By virtue of this provision of law, Mr.

Hanzal was assured social security pro- tection from 1945 on, notwithstanding the fact that his payments were in error. Since a substantial benefit was received

for the payments, their purpose was fulfilled and refund appears unnecessary on equitable grounds.

Also, the granting of special relief in

this case, where a refund was not claimed

in the time and manner required by law,

would, in the absence of special circumstances which do not appear to exist

here, constitute a discrimination against others 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 WHITE HousE, February 20, 1958.

The SPEAKER. The objections of the

President will be spread at large upon the Journal; and, without objection, the

bill and message are referred to the Committee on the Judiciary and ordered to

be printed.

There was no objection.

EDWARD H. TURRI AND MARIO

GUIFFRE

Mr. WALTER. Mr. Speaker, T ask

unanimous consent to take from the

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