An Act to repeal the cabaret tax from 20 percent to 10 percent
PL 86-422 (H.R.2164), enacted 04/08/1960

74 S T A T , ] 
PUBLIC LAW 86-423-APR. 9, 1960 
41 
in section 2 hereof are hereby conveyed to the Navajo Indian Tribe, 
and such land shall not, because of Indian ownership, be subject to 
any exemption from taxation or to any restriction on use, management, 
or disposition. 
SEC. 2. The lands are described as follows: A plot of land contain-
ing 81.33 acres, more or less, lying in the west half of section 30, 
township 17 north, range 12 west. New Mexico principal meridian, 
being more particularly described as follows: Beginning at the 
quarter corner on the west side of section 30; thence south 00 degrees 
10 minutes 11 seconds east along the section line 1,186.8 feet; thence 
east 1,939.6 feet; thence north 1,210.2 feet; thence north 15 degrees 44 
minutes east 476.2 feet; thence west 202.1 feet; thence north 145.1 
feet; thence west 1,873.6 feet to a point on the section line between 
said section 30 and section 25; thence south 00 degrees 10 minutes 11 
seconds east 624.6 feet to the place of beginning, containing 81.33 
acres, more or less. All points are marked by an iron stake surrounded 
by a mound of rocks. 
Approved April 9, 1960. 
Public 86-422 
AN ACT 
To reduce the cabaret tax from 20 percent to 10 percent. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That paragraph (6) 
of section 4231 of the Internal Revenue Code of 1954 (relating to 
imposition of tax with respect to roof gardens, cabarets, and other 
similar places) is amended by striking out "20 percent" and inserting 
in lieu thereof "10 percent". 
SEC. 2. The amendment made by the first section of this Act shall 
apply only with respect to periods after 10 antemeridian on the first 
day of the first month which begins more than 10 days after the date 
of the enactment of this Act. 
Approved April 8, 1960. 
April 8, 1960 
[H, R. 2164] 
Cabaret tax. 
68A Stat. 498. 
26 u s e 4231. 
Public Law 86-423 
AN ACT 
Relating to the preservation of acreage allotments on land from which the owner 
is displaced by reason of the acquisition thereof by a Government agency 
in the exercise of the right of eminent domain. 
April 9, I960 
[H. R. 8343] 
preserva-
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 378(a) 
jn^^t^^^rese°^' 
of the Agricultural Adjustment Act of 1938, as amended (7 U.S.C. Hon? ^' ^'*^° 
1378(a)), is amended by adding at the end thereof the following new 
^^ stat. 995. 
sentence: "The former owner of land acquired as described in this 
subsection shall not be considered for the purposes hereof to have been 
displaced from such land during any period for which such land is 
leased to such former owner: Provided, That the occupancy of the 
former owner under the lease follows immediately after his occupancy 
as owner: And provided further, That if a former owner has been 
displaced prior to the effective date of this amendment and no allot-
ment from the land owned by such former owner has been transferred 
from the allotment pool and such former owner leases the land 
42 
PUBLIC LAW86-424-APR. 13, 1960 
[74 S T A T , 
formerly owned by him prior to two years from the effective date 
of this amendment such allotment shall be ret ransferred from the 
pool to such land and the occupancy of such former owner under the 
lease for the purposes of this subsection shall be deemed to have 
begun immediately after his displacement as owner. 
The provisions 
i358f*^ ^^'*'*' ^^"' of subsections 344:(m) (2), 353(e), and 358(g) shall not be applicable 
to allotments on lands held under the lease by a displaced owner which 
are subject to the provisions of this amendment." 
SEC. 2. Section 125 of the Soil Bank Act (7 U.S.C. 1813) is amended 
by adding at the end thereof the following new sentence: "The pro-
visions of this section shall not be applicable with respect to the leasing 
of such farmlands to the former owners thereof." 
Approved April 9, 1960. 
70 Stat. 198. 
April 13, 1960 
[H.R. 10743] 
Public Law 86-424 
AN A C T 
Making supplemental appropriations for the fiscal year ending June 30, 1960, 
and for other purposes. 
Second Supp 1 e-
mental Appropria-
tion Act, I960. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the following 
sums are appropriated, out of any money in the Treasury not other-
wise appropriated, to supply supplemental appropriations (this Act 
may be cited as the "Second Supplemental Appropriation Act, 1960") 
for the fiscal year ending June 30, 1960, and for other purposes, 
namely: 
DEPARTMENT OF AGRICULTURE 
52 Stat. 107. 
C O M M O D I T Y S T A B I L I Z A T I O N S E R V I C E 
ACREAGE A L L O T M E N T S AND MARKETING QUOTAS 
For an additional amount for "Acreage allotments and marketing 
quotas", $1,400,000. 
COMMODITY CREDIT CORPORATION 
RESTORATION OF CAPITAL IMPAIRMENT 
TO partially restore the capital impairment of the Commodity 
Credit Corporation determined by the appraisal of June 30, 1959, 
pursuant to section 1 of the Act of March 8, 1938; as amended (15 
U.S.C. 7l3a-l), $675,000,000. 
73 Stat. 177. 
15 use 713a-10. 
LIMITATION ON ADMINISTRATIVE EXPENSES 
The limitation under this head in title I I of the Department of 
Agriculture and Farm Credit Administration Appropriation Act, 
1960, on the amount available for administrative expenses of the 
Corporation, is increased from "$42,000,000" to "$42,400,000". 
FOREST SERVICE 
FOREST PROTECTION AND UTILIZATION 
For an additional amount for "Forest protection and utilization", 
for "Forest land management", $20,450,000.