Joint resolution to provide for investigating the feasibility of establishing a coordinated local, State, and Federal program in the city of Boston, Massachusetts, and general vicinity thereof, for the purpose of preserving the historic properties, objects, and buildings in that area
PL 84-75 (S.J.Res.6), enacted 06/16/1955

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PUBLIC LAW 75-JUNE 16, 1955 
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58 Stat. 37. 
(c) SPECIAL RULES.— 
(1) INTEREST FOR PERIOD BEFORE ENACTMENT.—Interest shall 
not be imposed on the amount of any increase in tax resulting 
from the enactment of this Act for any period before the day 
after the date of the enactment of this Act. 
(2) ESTIMATED TAX.—Any addition to the tax under section 
294 (d) of the Internal Revenue Code of 19?)9 shall be computed 
as if this Act had not been enacted. In the case of any install-
ment for which the last date prescribed for payment is before 
December 15, 1955, any addition to the tax under section 6654 
68A Stat. 823. 
^f ^j^^ Internal Revenue Code of 1954 shall be computed as if 
this Act had not been enacted. 
(3) TREATMENT OF CERTAIN PAYMENTS WHICH TAXPAYER IS 
REQUIRED TO MAKE.—If— 
(A) the taxpayer is required to make a payment (or an 
additional payment) to another person by reason of the 
enactment of this Act, and 
(B) the Internal Revenue Code of 1954 prescribes a period, 
which expires after the close of the taxable year, within 
' ' 
which the taxpayer must make such payment (or additional 
payment) if the amount thereof is to be taken into account 
(as a deduction or otherwise) in computing taxable income 
for such taxable year, 
then, subject to such regulations as the Secretary of the Treasury 
or his delegate may prescribe, if such payment (or additional 
payment) is made on or before December 15, 19.55, it shall be 
treated as having been made within the period prescribed by 
such Code. 
(4) TREATMENT OF CERTAIN DIVIDENDS.—Subject to such regula-
tions as the Secretary of the Treasury or his delegate may pre-
scribe, for purposes of section 561 (a) (1) of the Internal Revenue 
68A Stat. 198. 
Code of 1954, dividends paid after the 15th day of the third 
month following the close of the taxable year and on or before 
December 15, 1955, may be treated as having been paid on the 
last day of the taxable year, but only to the extent (A) that 
such dividends are attributable to an increase in taxable income 
for the taxable year resulting from the enactment of this Act, and 
(B) elected by the taxpayer. 
(5) DETERMINATION OF DATE PRESCRIBED.—For purposes of this 
section, the determination of the last date prescribed for payment 
or for filing a return shall be made without regard to any exten-
sion of time therefor and without regard to any provision of this 
section. 
(6) REGULATIONS.—For requirement that the Secretary of the 
Treasury or his delegate shall prescribe all rules and regulations 
as may be necessary by reason of the enactment of this Act, see 
68A Stat. 917. 
sectiou 7805 (a) of the Internal Revenue Code of 1954. 
Approved June 15, 1955. 
Public Law 75 
CHAPTER 144 
T . ,, ,o« 
JOINT RESOLUTION 
June io, lyss 
— [S. J. Res. 6]— 
rj.^ provide for investigating the feasibility of establishing a coordinated local, 
State, and Federal program in the city of Boston, Massachusetts, and general 
vicinity thereof, for the purpose of preserving the historic properties, objects, 
and buildings in that area. 
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Whereas there are located within the city of Boston and vicinity 
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PUBLIC LAW 75-JUNE 16, 1955 
137 
a number of historic properties, buildings, sites, and objects of 
tlie Colonial and Revolutionary period of American history which, 
because of their historical significance or their architectural merit, 
are of great importance to the Nation; and 
Whereas at this critical period, as well as at all periods in our 
national life, the inspiration afforded by such prime examples of 
the American historical heritage and their interpretation is in the 
public interest; and 
Whereas it is proper and desirable that the United States of Amer-
ica should cooperate in a program looking to the preservation and 
public use of these historic properties that are intimately associated 
with American Colonial solidarity and the establishment of Amer-
ican independence: Therefore be it 
Resolved hy the Senate and House of Representatives 
of the United 
States of ATnerica in Congress assembled^ That a Commission is 
hereby created for the purpose of investigating the feasibility of 
establishing a coordinated program in which the Federal Govern-
ment may cooperate with local and State governments and historical 
and patriotic societies for the preservation and appreciation by the 
public of the most important of the Colonial and Revolutionary 
properties in Boston and the general vicinity thereof which form 
outstanding examples of America's historical heritage. 
SEC. 2. The Commission shall be known as the Boston National 
Historic Sites Commission, and shall be composed of seven individ-
uals, who shall serve without compensation, to be appointed as fol-
lows : One Member of the United States Senate, to be appointed by 
the President of the Senate; one Member of the United States House 
of Representatives, to be appointed by the Speaker of the House; one 
member to be appointed by the Secretary of the Interior, and four 
persons, at least one of whom shall be a resident of the city of Boston, 
to be appointed by the President of the United States. Any vacancy 
in the Commission shall be filled in the same manner in which the 
original appointment was made. 
SEC. 3. The Commission shall meet for the purpose of organizing 
within ninety days after the enactment of this Act. 
The Commission 
shall elect a chairman and executive secretary from among its members. 
SEC. 4. The Commission shall (a) make an inventory and study 
of the historic objects, sites, buildings, and other historic properties 
of Boston and the general vicinity thereof, including comparative 
real estate costs; (b) prepare an analysis of the existing condition 
and state of care of such properties; (c) recommend such programs 
by the local. State, or Federal governments and cooperating societies 
for the future preservation, public use, and appreciation of such 
properties as the Commission shall consider to be in the public 
interest; and (d) prepare a report containing basic factual intorma-
lion relating to the foregoing and the recommendations of the Com-
mission thereon. 
Such report shall be transmitted to the Congress 
by the Secretary of the Interior within two years following the 
approval of this Act and the securing of appropriations for purposes 
hereof. Upon submission of the report to the Congress, the Com-
mission shall cease to exist. 
SEC. 5. (a) The Secretary of the Interior may appoint and fix the 
compensation, in accordance with the provisions of the civil-service 
laws and the Classification Act of 1949, as amended, of such experts, 
advisers, and other employees, and may make such expenditures, 
including expenditures for actual travel and subsistence expense of 
members, employees, and witnesses (not exceeding $15 for subsistence 
expense for any one person for any one calendar day), ior personal 
services at the seat of government and elsewhere, and for printing 
Boston National 
H i s t o r i c 
S i t e s 
Commissiont 
Ptirpose. 
MennberS4 
Meeting* 
Duties. 
Report to Con-
gresst 
Termination. 
Employees* 
Post, 
p. 460. 
63 Stat. 954. 
5 u s e 1071 note. 
138 
PUBLIC LAW 76-JUNE 16, 1955 
[69 S T AT, 
Appropriatloiu 
M a i l i n g 
privi-
lege. 
and binding, as are necessary for the efficient execution of the func-
tions, powers, and duties of the Commission under this Act. 
The 
Commission is authorized to utilize voluntary and uncompensated 
services for the purposes of this Act. There is hereby authorized to be 
appropriated, out of any money in the Treasury not otherwise appro-
priated, the sum of $40,000, to carry out the provisions of this Act, 
including printing and binding. 
(b) The Commission shall have the same privilege of free trans-
mission of official mail matters as is granted by law to officers of the 
United States Government. 
Approved June 16, 1955. 
June 16. 1955 
[S. 265r 
Public Law 76 
CHAPTER 145 
AN ACT 
To amend the Acts authorizing agricultural entries under the nonmineral land 
laws of certain mineral lands in order to increase the limitation with respect 
to desert entries made under such Acts to three hundred and twenty acres. 
Desert land en-
tries. 
30 u s e 83. 
80 u s e 121. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the first section 
of the Act entitled "An Act to provide for agricultural entries on coal 
lands", approved June 22,1910 (36 Stat. 583), is amended by deleting 
the following: "no desert entry made under the provisions of this 
Act shall contain more than one hundred and sixty acres, and". 
SEC. 2. The first section of the Act entitled "An Act to provide for 
agricultural entry of lands withdrawn, classified, or reported as con-
taining phosphate, nitrate, potash, oil, gas, or asphaltic minerals", 
approved July 17, 1914 (38 Stat. 509), is amended by deleting the 
following: "; but no desert entry made under the provisions of this 
Act shall contain more than one hundred and sixty acres". 
SEC. 3. Any person who, prior to the date of aj)proval of this Act, 
has made a valid desert-land entry on lands subject to such Act of 
.June 22,1910, or of July 17,1914, may, if otherwise qualified, enter as 
a personal privilege, not assignable, an additional tract of desert land 
subject to the provisions of such Acts, as hereby amended, and section 
7 of the Act entitled "An Act to stop injury to the public grazing lands 
by preventing overgrazing and soil deterioration, to provide for their 
orderly use, improvement, and development, to stabilize the livestock 
industry dependent upon the public range, and for other purposes", 
approved June 28,1934, as amended (48 Stat. 1269; 1272; 43 U. S. C , 
sec. 315f). 
Such additional tract shall not, together with the original 
entry, exceed three hundred and twenty acres. The holder of an addi-
tional entry authorized under this section shall comply with all the 
requirements of the desert-land law on the lands eirfbraced by such 
additional entry. 
Approved June 16, 1955. 
June 16, 1955 
[S. 2^6] 
Public Law 77 
CHAPTER 146 
AN ACT 
Authorizing the Secretary of the Interior to transfer certain property of the 
United States Government (in the Wyoming National Guard Camp Guernsey 
target and maneuver area, Platte County, Wyoming) to the State of Wyoming. 
Be it enacted hy the Senate and House of Representatives 
of the 
^p^iatte eounty. United States of America in Congress assernhled^ That the Secretary 
Property trans- of the Interior is hereby authorized and directed to transfer to the 
fer.