An Act to authorize the Starr-Camargo Bridge Co. to construct, maintain, and operate a toll bridge across the Rio Grande, at or near Rio Grande City, Tex
PL 86-343 (H.R.8694), enacted 09/21/1959

616 
PUBLIC LAW 86-343-SEPT. 21, 1959 
[73 ST A T . 
70 Stat. 399. 
23 use 120 note. 
68A Stat. 795. 
26 use 6412. 
(b) CONFORMING AMENDMENTS.— 
(1) CLERICAL AMENDMENT.—Parajjraph (4) (as renumbered 
by subsection (a)) of such section 209(c) is amended by striking 
out "paragraphs (1) and (2)" each place it appears and inserting 
in lieu thereof "paragraphs (1), (2), and (3)". 
(2) FLOOR STOCKS REFUNDS.—Section 209(f) of the Highway 
Revenue Act of 1956 (relating to expenditures from Highway 
Trust Fund) is amended— 
(A) b}^ striking out the heading to paragraph (4) and 
inserting in lieu thereof the following: 
" ( 4 ) 
1972 FLOOR STOCKS REFUNDS.—''; a n d 
(B) by adding at the end thereof the following new para-
graph : 
"(5) 1961 F
L
O
O
R STOCKS REFUNDS ON GASOLINE.—The Secretary 
of the Treasury shall pay from time to time from the Trust Fund 
into the general fund oi the Treasury amounts equivalent to the 
floor stocks refunds made before July 1, 1962, under section 
6412(a)(3)." 
Approved September 21, 1959. 
Public Law 86-343 
September 2 I, 1959 
[H. R. 8694] 
AN ACT 
To authorize the Starr-Camargo Bridge Company to construct, maintain, and 
operate a toll bridge across the Rio Grande, at or near Rio Grande City, 
Texas. 
Bridge construc-
tion. 
Rio Grande City, 
Tex. 
34 Stat. 84. 
33 use 491 note. 
Tolls. 
34 Stat. 84. 
33 use 494. 
Right to s e l l , 
transfer, etc. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of A?nerica in Congress assembled, That in order to 
facilitate international commerce, improve the postal service, and 
other purposes, the Starr-Camargo Bridge Company of the State of 
Texas is authorized to construct a toll bridge and approaches thereto 
across the Rio Grande, at a point suitable to the interests of naviga-
tion, at or near Rio Grande City, Texas, and for a period of sixty-six 
years from the date of completion of said bridge, to maintain and 
operate same and to collect tolls for the use thereof, so far as the 
United States has jurisdiction over the waters of such river in accord-
ance with the provisions of the Act entitled "An Act to regulate the 
construction of bridges over navigable waters", approved March 23, 
1906, subject to the conditions and limitations contained in this Act, 
and subject further to the approval of the International Boundary 
and Water Commission, United States and Mexico, and also subject 
to the approval of the proper authorities in the Republic of Mexico 
to the construction, operation, and maintenance of such bridge. 
SEC. 2. The Starr-Camargo Bridge Company is hereby authorized 
to fix and charge tolls for transit over such bridge in accordance with 
any laws of the State of Texas or the United States applicable thereto, 
and the rates of toll so fixed shall be the legal rates until changed 
under the authority contained in the Act of March 23,1906. 
SEC. 3. The right to sell, assign, transfer, and mortgage all the 
rights, powers, and privileges conferred by this Act to any public 
agency, or to an international bridge authority or commission, is 
hereby granted to the Starr-Camargo Bridge Company; and any 
such public agency, international bridge authority, or international 
bridge commission to which such rights, powers, and privileges may 
be sold, assigned, or transferred, or which shall acquire the same by 
mortgage foreclosure or otherwise, is hereby authorized and em-
powered to exercise the same as fully as though conferred herein 
directly upon such public agency, international bridge authority, or 
international bridge commission. 
73 
S T A T . ] 
PUBLIC LAW 86-344-SEPT. 21, 1959 
617 
SEC. 4. Notwithstanding the provisions of section 6 of the Act of 
March 23, 1906 (33 U.S.C. 496), this Act shall be null and void unless 
the actual construction of the bridge referred to in the first section of 
this Act is commenced within 3 years and completed within 5 years 
from the date of enactment of this Act. 
SEC. 5. The right to alter, amend, or repeal this Act is hereby 
expressly reserved. 
Approved September 21, 1959. 
Limitation. 
Public Law 86-344 
AN ACT 
To amend the Internal Revenue Code of 1954 to make technical changes in 
certain excise tax laws, and for other purposes. 
September 21, 1959 
[H. R. 8725] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ 
SECTION 1. EXEMPTION OF CORAL FROM JEWELRY, ETC., EXCISE 
TAX ON CERTAIN SEMIPRECIOUS STONES. 
(a) EXEMPTION.—Section 4001 of the Internal Revenue Code of 1954 
(relating to the imposition of tax in respect of jewelry and related 
items) is amended by striking out "Coral". 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall take effect on the first day of the first calendar month which 
begins more than 10 days after the date of the enactment of this Act. 
SEC. 2. NONPROFIT EDUCATIONAL ORGANIZATIONS. 
(a) EXEMPTION.—Section 4057 of the Internal Revenue Code of 
1954 (relating to the exemption from retailers excise taxes for non-
profit educational organizations) is amended— 
(1) by striking out "Under" and inserting in lieu thereof "(a) 
EXEMPTION.—Under"; 
(2) by striking out the second sentence thereof; and 
(3) by adding at the end thereof the following new subsection: 
"(b) DEFINITION.—For purposes of subsection (a), the term 'non-
profit educational organization' means an educational organization 
described in section 503(b) (2) which is exempt from income tax under 
section 501 (a). The term also includes a school operated as an activity 
of an organization described in section 501(c)(3) which is exempt 
from income tax under section 501(a), if such school normally main-
tains a regular faculty and curriculum and normally has a regularly 
enrolled body of pupils or students in attendance at the place where its 
educational activities are regularly carried on." 
(b) DEFINITION.—Section 4221 (d)(5) of the Internal Revenue Code 
of 1954 (relating to definitions in respect of certain tax-free sales) is 
amended by adding at the end thereof the following new sentence: 
"The term also includes a school operated as an activity of an organ-
ization described in section 501(c) (3) which is exempt from income 
tax under section 501 (a), if such school normally maintains a regular 
faculty and curriculum and normally has a regularly enrolled body of 
pupils or students in attendance at the place where its educational 
activities are regularly carried on." 
(c) ADMISSIONS TAX EXEMPTION.—Section 4233(a) (1) (A) (ii) 
of 
the Internal Revenue Code of 1954 (relating to admissions tax exemp-
tions) is amended by adding at the end thereof the following: "or a 
school operated as an activity of an organization described in section 
Excise tax laws, 
technical changes. 
72 Stat. 1275. 
26 use 4001. 
72 Stat. 1277. 
26 use 405 7. 
72 Stat. 1282. 
26 use 4221. 
68A Stat. 497. 
26 use 4233.