An Act to provide for the establishment of the Lincoln Boyhood National Memorial in the State of Indiana, and for other purposes
PL 87-407 (H.R.2470), enacted 02/19/1962

76 STAT.] 
PUBLIC LAW 87-407-FEB. 19, 1962 
Public Law 87-405 
AN ACT 
To authorize an additional Assistant Secretary of Commerce, 
February 16, 1962 
[S. 1456] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assenibled^ That there shall be 
commerce oept. 
in the Department of Commerce, in addition to the Assistant Secre- tary!^ * ^ 
taries now provided by law, one additional Assistant Secretary of 
Commerce who shall be appointed by the President by and with the 
advice and consent of the Senate, shall receive compensation at the 
rate prescribed by law for Assistant Secretaries of Commerce, and 
shall perform such duties as the Secretary of Commerce shall 
prescribe. 
Approved February 16, 1962. 
Public Law 87-406 
A N A C T 
February 16, 1962 
Extending to Guam the power to enter into certain interstate compacts relating 
[H. R. 6243] 
to the enforcement of the criminal laws and policies of the States. 
Be it ermcted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That subsection (b) 
of section 111 of title 4 of the United States Code is amended by insert-
ing after the name "the Virgin Islands," the name "Guam". 
Approved February 16, 1962. 
Guam. 
70 Stat. 1020. 
Public Law 87-407 
AN ACT 
To provide for the establishment of the Lincoln lioyhood National Memorial in 
the State of Indiana, and for other puri>oses. 
February 19, 1962 
[H. R. 2470] 
Be it emu-ted hy the Senate and House of Representatives 
of the 
United States of Amej'ica In Congress assembled^ That in order to 
Lincoln Boyhood 
preserve the site in the State of Indiana associated with the boyhood N«"°n°i Memorial, 
and family of Abraham Lincoln, the Secretary of the Interior shall 
Establishment, 
designate the original Tom Lincoln farm, the nearby gravesite of 
Nancy Hanks Lincoln, and such adjoining lands as he deems necessary 
for establishment as the Lincoln Boyhood National Memorial. 
How-
ever, the area designated for establishment shall not exceed two 
hundred acres. 
SEC. 2. The Secretary is authorized to acquire by donation or pur-
chase with donated or appropriated funds, land and interest in land 
within the designated area. When land has been acquired in sufficient 
quantity to afford an initially administrable unit of the national park 
system, he shall establish the Lincoln Boyhood National Memorial 
by publication of notice thereof in the Federal Register. 
SEO. 3. The Lincoln Boyhopd National Memorial shall be admin-
istered by the Secretary of the Interior as a part of the national park 
system in accordance with provisions of the Act entitled "An Act to 
establish a National Park Service, and for other purposes", approved 
August 25,1916 (39 Stat. 535), as amended and supplemented. 
le u s c 
passim. 
Publication in 
F. R. 
10 
PUBLIC LAW 87-408-MAR. 2, 1962 
[76 STAT. 
Appropriation. 
SEC. 4. There are hereby authorized to be appropriated such sums 
as are necessary to carry out the purposes of this Act, but not more 
than $1,000,000, of which not more than $75,000 shall be expended for 
the acquisition of lands or interests in land. 
Approved February 19, 1962. 
March 2, 1962 
[H. R. 258] 
D. C. taxes. 
63 Stat. 115. 
68 Stat. 118. 
63 Stat. 126. 
Effective date. 
70 Stat. 71. 
Public Law 87-408 
AN ACT 
To amend the District of Columbia Sales Tax Act to increase the rate of tax 
imposed on certain gross receipts, to amend the District of Columbia Motor 
Vehicle Parking Facility Act of 1942 to transfer certain parking fees and other 
moneys to the highway fund, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, 
TITLE I—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA SALES TAX ACT AND T H E DISTRICT OF COLUM-
BIA USE TAX ACT 
SEC. 101. (a) Section 125 of the District of Columbia Sales Tax Act 
(D.C. Code 47-2602) is amended by striking out "2 per centum" and 
by inserting in lieu thereof "3 per centum", and by striking out in the 
proviso thereof "3 per centum" and inserting in lieu thereof "4 per 
centum". 
(b) Subsection (a) of section 127 of such Act (D.C. Code 47-2604 
(a)) is amended to read as follows: 
" (a) On each sale, other than sales of food for human consumption 
off the premises where such food is sold, and other than sales or charges 
for rooms, lodgings, or accommodations furnished to transients, such 
amounts as may be prescribed by the Board of Commissioners of the 
District of Columbia to carry out the purposes of this section." 
(c) Subsection (c) of section 127 of such Act (D.C. Code 47-2604 
(c)) is amended by striking out "3 per centum" and inserting in lieu 
thereof "4 per centum". 
SEC. 102. Section 212 of the District of Columbia Use Tax Act (D.C. 
Code 47-2702) is amended by striking out "2 per centum" and insert-
ing in lieu thereof "3 per centum". 
SEC. 103. The amendments made by the first two sections of this 
title shall take effect on the first day of the first month which begins on 
or after the thirtieth day after the date of enactment of this Act. 
From and after the effective date of such amendments, all references 
in the District of Columbia Use Tax Act to sections 125, and 127 of the 
District of Columbia Sales Tax Act shall be deemed to be references to 
such sections 125 and 127 as amended by the first section of this title. 
TITLE II—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA INCOME AND FRANCHISE T A X ACT OF 1947 
SEC. 201. Paragraph (1) of subsection 7(a) of title X I I of the Dis-
trict of Columbia Income and Franchise Tax Act of 1947, as amended 
(61 Stat. 353; sec. 47-15«6f (a) (1), D.C. Code), is amended to read 
as follows: 
"(1) Except as provided in paragraph (2) of this subsection, 
the total amount of tax due as shown on the taxpayer's return is 
due and payable in full at the time prescribed in this article for the 
filing of such return." 
SEC. 202. The provisions of this title shall be applicable to the t»x^ 
able years beginning after December 31,1961.