An Act to amend the Internal Revenue Code of 1954 to provide for refund or credit of internal revenue taxes and custom duties paid on distilled spirits and wines lost, rendered unmarketable, or condemned by health authorities as a result of the hurricanes of 1954
PL 84-363 (H.R.5249), enacted 08/11/1955

69 
S T A T . ] 
PUBLIC LAW 363-AUG. 11, 1955 
685 
United States relating to narcotic drugs and marihuana, the Secretary 
of the Treasury is empowered to administer oaths and affirmations, 
subpena witnesses, compel their attendance, take evidence, and require 
the production of any records (including books, papers, documents, 
and tangible things which constitute or contain evidence) which the 
Secretary of the Treasury finds relevant or material to the investi-
gation. The attendance of witnesses and the production of records 
may be required from any place in any State or in any Territory or 
other place subject to the jurisdiction of the United States at any 
designated place of hearing: Provided^ That a witness shall not be 
required to appear at any hearing distant more than one hundred 
miles from the place where he was served with subpena. 
Witnesses 
summoned by the Secretary of the Treasury shall be paid the same 
fees and mileage that are paid witnesses in the courts of the United 
States. 
SEC. 2. A subpena of the Secretary of the Treasury may be served 
by any person designated in the subpena to serve it. Service upon 
a natural person may be made by personal delivery of the subpena 
to him. Service may be made upon a domestic or foreign corpofation 
or upon a partnership or other unincorporated association which is 
subject to suit under a common name, by delivering the subpena to 
an officer, a managing or general agent, or to anj^ other agent author-
ized by appointment or by law to receive service of process. 
The 
affidavit of the person serving the subpena entered on a true copy 
thereof by the person serving it shall be proof of service. 
SEC. 3. In case of contumacy by, or refusal to obey a subpena issued 
to, any person, the Secretary of the Treasury may^ invoke the aid of 
any court of the United States within the jurisdiction of which the 
investigation is carried on or of which the subpenaed person is an 
inhabftant, carries on business or may be found, to compel compli-
ance with the subpena of the Secretary of the Treasury. The court 
may issue an order requiring the subpenaed person to appear before 
the Secretary of the Treasury there to produce records, if so ordered, 
or to give testimony touching the matter under investigation. 
Any 
failure to obey the order of the court may be punished by the court as 
a contempt thereof. All process in any such case may be served in the 
judicial district whereof the subpenaed person is an inhabitant or 
wherever he may be found. 
Approved August 11, 1955. 
Witness fees. 
Public Law 363 
CHAPTER 801 
AN ACT 
To amend the Internal Revenue Code of 1954 to provide for refund or credit of 
internal revenue taxes and customs duties paid on distilled spirits and wines 
lost, rendered unmarketable, or condemned by health authorities as a result of 
the hurricanes of 1954.. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of Atnerica in Congress assembled^ That the Secretary 
of the Treasury is authorized and directed to make refund, or allow 
credit in the case of a distiller, winemaker, or rectifier if he so elects, 
in the amount of the internal revenue tax and customs duties paid on 
distilled spirits and wines previously withdrawn, and lost or rendered 
unmarketable or condemned by a duly authorized health official of 
the United States or of a State by reason of the hurricanes of 1954 
while such spirits or wines were in the possession of (1) the person 
originally paying such tax, cfr such tax and duty, on such spirits or 
August 11, 1955 
[H.R. 5249] 
Spirits and wine s 
lost in 1954 huni-
canes. 
Tax refunds. 
686 
PUBLIC LAW 364-AUG. 11, 1955 
[69 ST A T . 
De structlon after 
refund or credit. 
I s s u an c( 
stamps. 
of 
Rules and regu-
lations. 
wines, (2) rectifier for rectification or for bottling, or which have 
been used in the process of rectification, under Government super-
vision as provided by law and regulations, or (3) a wholesale or 
retail liquor dealer, all hereinafter referred to as the possessor or 
possessors. The refunds and credits authorized b^ this Act may be 
made to (1) any of the possessors, except a retail liquor dealer, or 
(2) to any distiller, winemaker, rectifier, importer, or wholesale liquor 
dealer who replaced for the possessor the full equivalent of the dis-
tilled spirits or wines so lost or rendered unmarketable or condemned, 
without compensation, remuneration, payment, or credit of any kind 
in respect of the tax, or tax and duty, on such spirits or wines. A 
claim for the amount of such tax, or such tax and duty, shall be filed 
with the Secretary of the Treasury within ninety days from the date 
of enactment of this Act. The claimant shall furnish proof to the 
Secretary's satisfaction that (1) the internal revenue tax on such 
spirits or wines, or the tax and duty if imported, was fully paid, 
(2) such spirits or wines were lost or rendered unmarketable or con-
demned by a duly authorized health official of the United States or 
of a State, (3) the claimant was not indemnified by any valid claim 
of insurance or otherwise against loss of the tax, or tax and duty, 
paid on the spirits or wines, and (4) in those cases where applicable, 
that the claimant has had replaced for the possessor the full equivalent 
of the spirits or wines so lost or rendered unmarketable or condemned, 
without compensation, remuneration, payment, or credit of any kind 
in respect of the tax, or tax and duty, on such spirits or wines. 
(b) When the Secretary, pursuant to this Act, makes refund, or 
allows credit, in the amount of the tax, or tax and duty, on spirits or 
wines rendered unmarketable or condemned by a duly authorized 
health official, such spirits or wines shall be destroyed under the super-
vision of the Secretary or his delegate, unless such spirits or wines 
were, prior to the enactment of this Act, destroyed under the super-
vision or observation of the Secretary or his delegate. 
(c) Where credit is allowed to a distiller, winemaker, or rectifier 
for the internal revenue tax previously paid as aforesaid, the Secre-
tary is authorized and directed to provide for the issuance of stamps 
to cover the tax on distilled spirits or wines subsequently withdrawn 
or rectified to the extent of the credit so allowed. 
(d) The Secretary is authorized to prescribe such rules and regula-
tions as may be necessary to carry out the provisions of this Act. 
Approved August 11, 1955. 
August 11, 1955 
Public Law 364 
CHAPTER 802 
AN ACT 
[H.R. 7289] 
rpQ authorize the States to organize and maintain State Defense Forces, and 
for other purposes. 
state 
d e f e n s e 
forces. 
64 Stat. 1072. 
32 u s e 194. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 61 of 
the National Defense Act, as amended (39 Stat. 198), is amended by 
adding the following subsection: 
"(b) In addition to the Army National Guard and Air National 
Guard heretofore authorized by this Act, the States may, as provided 
by the laws of such State, organize and maintain State defense forces. 
State defense forces established under this section may not be called, 
ordered, or in any manner drafted, as such, into the Armed Forces of 
the United States. 
State defense forces may be used within their 
respective State borders as deemed necessary by the chief executive