An Act making appropriations for the Treasury and Post Office Departments and the Tax Court of the United States for the fiscal year ending June 30, 1960, and for other purposes
PL 86-39 (H.R.5805), enacted 06/11/1959

73 S T A T . ] 
PUBLIC LAW 8 6 - 3 9 - J U N E 11, 1959 
65 
Public Law 86-39 
AN ACT 
June 11, 1959 
Making appropriations for the Treasury and Post Office Departments, and tlie 
[H. R. 5805] 
Tax Court of the United States for the fiscal year ending June 30, 1960, and 
for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled,. That the following ofTicI°Appmpr°I-
sums are appropriated, out of any money in the Treasury not other- tion Act, i960, 
wise appropriated, for the Treasury and Post Office Departments, and 
the Tax Court of the United States for the fiscal year ending June 30, 
1960, namely: 
TITLE I—TREASURY DEPARTMENT 
OFFICE OF THE SECRETARY 
SALARIES AND EXPENSES 
For necessary expenses in the Office of the Secretary, including the 
operation and mamtenance of the Treasury Building and Annex 
thereof; services as authorized by section 15 of the Act of August 2, 
1946 (5 U.S.C. 65a), at rates for individuals not to exceed $50 per diem; 
and the purchase of uniforms for elevator operators; $3,300,000. 
60 Stat. 810. 
BUREAU OF ACCOUNTS 
SALARIES AND EXPENSES 
For necessary expenses of the Bureau of Accounts, $3,464,000. 
SALARIES AND EXPENSES, DIVISION OF DISBURSEMENT 
For necessary expenses of the Division of Disbursement, $22,000,000. 
BUREAU OF THE PUBLIC DEBT 
ADMINISTERING THE PUBLIC DEBT 
For necessary expenses connected with any public-debt issues of the 
United States, $47,000,000. 
OFFICE OF THE TREASURER 
SALARIES A N D EXPENSES 
For necessary expenses of the Office of the Treasurer, $17,500,000. 
BUREAU OF CUSTOMS 
SALARIES AND EXPENSES 
For necessary expenses of the Bureau of Customs, including purchase 
of seventy-five passenger motor vehicles for replacement only, of 
which forty for police-type use may exceed by $300 each the general 
purchase price limitation for the current fiscal year; uniforms or 
allowances therefor, as authorized by the Act of September 1, 1954, 
as amended (5 U.S.C. 2131); services tis authorized oy section 15 of 
H ^*°*- l\]^ 
the Act of August 2,1946 (5 U.S.C. 55a); and awards of compensation 
to informers as authorized by the Act of August 13,1953 (22 U.S.C. 
401); $63,865,000. 
60 Stat. 81.0. 
67 Stat. 5 77. 
66 
PUBLIC LAW 86-39-JUNE 11, 1959 
[73 STAT. 
INTERNAL REVENUE SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of the Internal Eevenue Service, including 
purchase (not to exceed one hundred for replacement only, of which 
forty for police-type use may exceed by $300 each the general purchase 
price limitation for the current fiscal year) and hire of passenger 
motor vehicles; and services as authorized by section 15 of the Act of 
60 Stat. 810. 
August 2, 1946 (5 U.S.C. 55a), and of expert witnesses at such rates 
as may be determined by the Commissioner; $364,250,000. 
BUREAU OF NARCOTICS 
SALARIES AND EXPENSES 
For necessary expenses of the Bureau of Narcotics, including serv-
ices as authorized by section 15 of the Act of August 2,1946 (5 U.S.C. 
60 Stat. 810. 
55J^) . j^j^(j \^{j.Q Qf passenger motor vehicles; $4,080,000. 
UNITED STATES SECRET SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of the United States Secret Service, includ-
ing purchase (not to exceed thirty-seven, of which twenty-five are for 
replacement only, including ten for police-type use which may exceed 
by $135 each the general purchase price limitation for the current 
fiscal year) and hire of passenger motor vehicles, $4,016,000. 
SALARIES AND EXPENSES, W H I T E HOUSE POLICE 
For necessary expenses of the White House Police, including uni-
forms and equipment, and for performing such protective duties in 
the White House areas of the Executive Office Building as the Secre-
tary may prescribe, $1,055,000. 
SALARIES AND EXPENSES, GUARD FORCE 
For necessary expenses of the guard force for Treasury Department 
buildings in the District of Columbia, including purchase, repair, and 
cleaning of uniforms, $338,000. 
BUREAU OF THE M I N T 
SALARIES AND EXPENSES 
For necessary expenses of the Bureau of the Mint, including pur-
chase and maintenance of uniforms and accessories for guards; pur-
chase of one passenger motor vehicle for replacement only; and not to 
exceed $1,000 for the expenses of the annual assay commission; 
$4,300,000. 
, 
COAST GUARD 
:^ ,.^ ;,A 
OPERATING EXPENSES 
For necessary expenses for the operation and maintenance of the 
Coast Guard, not otherwise provided for, including hire of passenger 
motor vehicles; services as authorized by section 15 of the Act of 
60 Stat. 810. 
August 2, 1946 (5 U.S.C. 55a) ; purchase of not to exceed thirty-two 
passenger motor vehicles for replacement only; maintenance, opera-
68 Stat. 1114. 
64 Stat. 1100. 
73 S T A T . ] 
PUBLIC LAW 86-39-JUNE 11, 1959 
67 
tioii, and repair of aircraft; recreation and welfare: and uniforms or 
allowances therefor, as authorized by the Act of September 1, 1954, 
as amended (5 U.S.C. 2131); $189,000,000: Provided, That the number 
of aircraft on hand at any one time shall not exceed one hundred and 
thirty-two exclusive of planes and parts stored to meet future attri-
tion : Provided further, That amounts equal to the obligated balances 
against the appropriations for "Operating expenses" for the two 
preceding years, shall be transferred to and merged with this appro-
l)riation, and such merged appropriation shall be available as one 
fund, except for accounting purposes of the Coast Guard, for the 
payment of obligations properly incurred against such prior year 
a?)propriations and against this appropriation: Provided 
further, 
That except as otherwise authorized by the Act of September 30, 1950 
(20 U.S.C. 236-244), this appropriation shall be available for expenses 
of primary and secondary schooling for dependents of Coast Guard 
personnel stationed outside the continental United States in amounts 
not exceeding an average of $250 per student, when it is determined by 
the Secretary that the schools, if any, available in the locality are 
unable to provide adequately for the education of such dependents, 
and the Coast Guard may provide for the transportation of said 
dependents between such schools and their places of residence when the 
schools are not accessible to such dependents by regular means of 
transportation. 
ACQUISITION. CONSTRFCTION, AND IMPROVEMENTS 
For necessary expenses of acquisition, construction, rebuilding, and 
improvement of aids to navigation, shore facilities, vessels, and air-
craft, including equipment related thereto; and services as authorized 
by section 15 of the Act of August 2, 1946 (5 U.S.C. 55a); $23,250,000, 
^o stat. «io. 
to remain available until expended. 
RETIRED PAY 
For retired pay, including the payment of obligations therefor 
otherwise chargeable to lapsed appropriations for this purpose, and 
payments under the Uniformed Services Contingency Option Act of 
1953, $29,500,000. 
V^^c'V,\ et 
RESERVE TRAINING 
seq. 
For all necessary expenses for the Coast Guard Reserve, as author-
ized by law (14 U.S.C. 751-762; 37 U.S.C. 231-319), including direct 
" stat.ssi, 804. 
expenses and repayment to other Coast Guard appropriations for 
indirect expenses, for regular personnel, or reserve personnel while on 
active duty, engaged primarily in administration and operation of the 
reserve program; purchase of not to exceed two passenger motor 
vehicles for replacement only; and the maintenance, operation, and 
repair of aircraft; $15,500,000: Provided, That amounts equal to the 
obligated balances against the appropriations for "Reserve training", 
for the two preceding years shall be transferred to and merged with 
this appropriation, and such merged appropriation shall be available 
as one fund, except for accounting purposes of the Coast Guard, for 
the payment of obligations properly incurred against such prior year 
appropriations and against this appropriation. 
LIQUIDATION or 
CORPORATE ASSETS 
The Secretary of the Treasury is hereby authorized to make such 
expenditures, within the limits of funds and borrowing authority 
available therefor and in accord with law, and to make such contracts 
68 
PUBLIC LAW 86-39-JUNE 11, 1959 
[73 S T A T , 
61 Stat. 584. 
31 u s e 849. 
and commitments without regard to fiscal year limitations as provided 
by section 104 of the Government Corporation Control Act, as 
amended, as may be necessary in carrying out the programs set forth 
in the Budget for the fiscal year 19G0 for the following functions, 
except as hereinafter provided: 
7 1 Stat. 
5 u s e 
note. 
647. 
133Z-15 
eUation of title. 
UMrTATION ON ADMINISTRATIVE EXPENSES, RECONSTRUCTION FINANCE 
CORPORATION LIQUIDATION FUND 
Not to exceed $90,000 (to be computed on an accrual basis) of the 
funds derived from functions transferred to the Secretary of the 
Treasury pursuant to Keorganization Plan No. 1 of 1957 (22 Federal 
Register 4633) shall be available during the current fiscal year for 
administrative expenses incident to the liquidation of said functions, 
including use of the services and facilities of the Federal Reserve 
banks: Provided^ That as used herein the term "administrative ex-
penses" shall be construed to include all salaries and wages, services 
performed on a contract or fee basis, ^nd travel and other expenses, 
including the purchase of equipment and supplies, of administrative 
offices: Provided further^ That the limiting amount heretofore stated 
for administrative expenses shall be increased by an amount which 
does not exceed the expenses of services performed on a contract or 
fee basis in connection with the termination of contracts or in the 
E
erformance of legal services; and all administrative expenses, reim-
ursable from other Government agencies: Provided further^ That 
the distribution of administrative expenses to the accounts shall be 
made in accordance with generally recognized accounting principles 
and j)ractices. 
This title may be cited as the "Treasury Department Appropriation 
Act, 1960". 
39 u s e 270b. 
64 Stat. 461. 
TITLE II—POST OFFICE DEPARTMENT 
P A Y M E N T FOR P U B L I C SERVICES 
For payment into the postal revenues for public services, in accord-
ance with section 104 of the Postal Policy Act of 1958 (72 Stat. 136, 
137), $37,400,000. 
CONTRIBUTION TO THE POSTAL FUND 
For administration and operation of the Post Office Department 
and the postal service, there is hereby appropriated the aggregate 
amount of postal revenues for the fiscal year ending June 30, 1960, as 
authorized by law (39 U.S.C. 786, 794a), together with an amount 
equal to the difference between such revenues and the total of the ap-
propriations herein after specified and the sum needed may be ad-
vanced to the Post Office Department upon requisition of the Post-
master General, for the following purposes, namely: 
CURRENT AUTHORIZATIONS OUT OF POSTAL FUND 
68 Stat. 1114. 
ADMINISTRATION, REGIONAL OPERATION, AND RESEARCH 
For expenses, not otherwise provided for, necessary for administra-
tion of tne postal service, operation of the inspection service and re-
gional offices, uniforms or allowances therefor, as authorized by the 
Act of September 1,1954, as amended (5 U.S.C. 2131), and conduct of 
a research and development program (including current increases in 
prior year contracts thereunder), including services as authorized by 
73 S T A T . ] 
PUBLIC LAW 8 6 - 3 9 - J U N E 11, 1959 
69 
section 15 of the Act of Aii«rust 2, 1946 (5 F.S.C. ooa); management 
studies; not to exceed $25,000 for miscellaneous and emergency ex-
penses; rewards for information and services concerning violations of 
postal laws and regulations, current and prior fiscal years, in accord-
ance with regulations of the Postmaster General in effect at the time 
the services are rendered or information furnished; expenses of dele-
gates designated by the Postmaster General to attend meetings and 
congresses for the purpose of making postal arrangements with for-
eign governments pursuant to law, and not to exceed $15,000 of such 
expenses to be accounted for solely on the certificate of the Postmaster 
(xeneral; and not to exceed $20,000 for rewards for information and 
services, as provided for herein, shall be paid in the discretion of the 
Postmaster General and accounted for solely on his certificate; and 
settlement of claims, pursuant to law, current and prior fiscal years, 
for damages, and for losses resulting from unavoidable casualty; 
$71,750,000. 
OPERATIOXS 
For expenses necessary for postal operations, not otherwise provided 
for, including uniforms or allowances therefor, as authorized by the 
Act of September 1, 1954, as amended (5 U.S.C. 2131); for repair of 
vehicles owned by, or under control of, units of the National Guard and 
departments and agencies of the Federal Government where repairs 
are made necessary because of utilization of such vehicles in the postal 
service, and for other activities conducted by the Post Office Depart-
ment pursuant to law; $2,993,000,000: Provided^ That not to exceed 5 
])er centum of any appropriation available to the Post Office Depart-
ment for the current fiscal year may be transferred, with the approval 
of the Bureau of the Budget, to any other such appropriation or appro-
priations ; but the appropriation "Administration, regional operation, 
and research", shall not be increased by more than $1,000,000 as a 
result of such transfers: Provided further^ That functions financed by 
the appropriations available to the Post Office Department for the 
current fiscal year and the amounts appropriated therefor, may be 
transferred, in addition to the appropriation transfers otherwise au-
thorized in this Act and with the approval of the Bureau of the Budget, 
between such appropriations to the extent necessary to improve admin-
istration and operations: Provided 
further^ That Federal Reserve 
banks and branches may be reimbursed for expenditures as fiscal 
agents of the United States on account of Post Office Department 
operations. 
TRANSPORTATION 
For payments for transportation of domestic and foreign mails by 
air, land, and water transportation facilities, including current and 
prior fiscal years settlements with foreign countries for handling of 
mail, $524,000,000. 
FACILITIES 
For expenses necessary for the operation of postal facilities, build-
ings, and field postal communication service; uniforms or allowances 
therefor, as authorized by the Act of September 1, 1954, as amended 
(5 U.S.C. 2131) ; procurement of stamps and accountable paper, 
postal supplies, and equipment; and storage of vehicles owned by, 
or under control of, units of the National Guard and departments and 
agencies of the Federal Government; $190,660,000: Provided, 
That 
this appropriation shall be available for the repair, alteration, and 
improvement of the mail equipment shops at Washington, District 
of Columbia, and for payment to the General Services Administra-
tion of such additional sums as may be necessary for the repair, altera-
60 Stat. fllO. 
68 Stat. 1114. 
68 Stat. 1114. 
70 
PUBLIC LAW 86-40-JUNE 11, 1959 
[73 S T A T . 
tion, preservation, renovation, improvement, and equipment of fed-
erally owned property used for postal purposes, including improved 
lighting, color, and ventilation for the specialized conditions in space 
occupied for postal purposes. 
39 
1075. u s e 
1 0 7 1 -
60 Stat. 810. 
Citation of title. 
POSTAL MODERNIZATION 
For postal modernization as authorized by title I I I of the Act of 
May 27, 1958 (72 Stat. 144), $80,000,000: Provided, That the funds 
herein appropriated shall be available for payment to the General 
Services Administration for the repair, alteration, preservation, 
renovation, improvement, and equipment of federally owned property 
used for postal purposeSj including improved lighting, color, and 
ventilation for the specialized conditions in space occupied for postal 
purposes, and for services as authorized by section 15 of the Act of 
August 2,1946 (5 U.S.C. 55a). 
This title may be cited as the "Post Office Department Appropriation 
Act, 1960". 
TITLE I I I 
Short title. 
T A X COUET OF T H E UNITED STATES 
SALARIES AND EXPENSES 
For necessary expenses, including contract stenographic reporting 
services, $1,535,000 -.Provided, That travel expenses of the judges shall 
be paid upon the written certificate of the judge. 
This Act may be cited as the "Treasury-Post Office Appropriation 
Act, 1960". 
Approved June 11, 1959. 
Public Law 86-40 
June 11, 1959 
[S. 1242] 
Klamath Indians. 
Revolving fimd. 
AN ACT 
To authorize the use of the revolving loan fund for Indians to assist Klamath 
Indians during the period for terminating Federal supervision. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Secretary 
of the Interior is authorized to make loans, without interest, from the 
revolving fund authorized by the Acts of June 18,1934 (48 Stat. 986; 
25 U.S.C. 470), and June 26, 1936 (49 Stat. 1968; 25 U.S.C. 506), as 
amended and supplemented, to members of the Klamath Tribe of 
Indians who elected to withdraw from the tribe pursuant to the Act of 
August 13, 1954 (68 Stat. 718; 25 U.S.C. 564), as amended, regard-
less of the degree of Indian blood of the borrower, and to collect such 
loans by setoff against funds payable to the borrower pursuant to said 
Act of August 13,1954, as amended. 
The Secretary is also authorized 
to refinance from such revolving fund any loan made by a lending 
agency to a withdrawing Klamath Indian that is secured by encum-
brance of his beneficial interest in tribal property with the approval of 
the Secretary as required by section 4 of said 1954 Act, and to include 
therein a nonreimbursable grant equal to the interest charges incurred 
by the borrower prior to such refinancing. 
In the event adequate 
funds are not available from the revolving fund to refinance a loan by 
such lending agency, the Secretary is authorized to pay from the 
revolving fund, without reimbursement, the interest charged on such 
loan. 
Approved June 11, 1959.