Joint resolution to authorize the President to proclaim the last Friday of April 1970 as ""National Arbor Day""
PL 91-236 (H.J.Res.251), enacted 04/27/1970

48 Stat. 1191. 
45 u s e 153. 
200 
PUBLIC LAW 91-235-APR. 24, 1970 
[84 STAT. 
shall l)e selected and designated by the carriers and four of whom 
shall be selected and designated by the labor organizations, national in 
48 Stat. 1186; 
scope and organized in accordance with section 2 hereof and whicli rep-
^"^45'use "s^i'a, 
resent employees in engine, train, yard, or hostling service : Provided, 
152. 
hoic('V€i\ That each labor organization shall select and designate two 
members on the First Division and that no labor organization shall 
have more than one vote in any proceedings of the First Division or in 
the adoption of any award with respect to any dispute submitted to the 
First Division: Provided furtJier\ Jiowever^ That the carrier members 
of the First Division shall cast no more than two votes in any proceed-
ings of the division or in the adoption of any award with respect to any 
dispute submitted to the First Division." 
bEC. 5. Subsection (k) of said section 3, First, is amended by insert-
ing the words "except as provided in paragraph (h) of this section," 
after the words "''Provided^ however^ That." 
SEC. 6. Subsection (n) of said section 3, First, is amended by insert-
ing the words "eligible to vote" after the words "Adjustment Board." 
Approved April 23, 1970. 
Public Law 91-235 
April 24, 1970 
AN ACT 
[H. R. 8654] 
To provide that, for purposes of the Internal Revenue Code of 1954, hidividuals 
who were iUegally detained during 1968 by the Democratic People's Republic 
of Korea shall be treated as serving in a combat zone. 
Be it enacted by the Senate and Home of Representatives 
of the 
T^ertment of 
United States of America in Congress assembled. That, for purposes 
certain indi- 
of sectious 112, 692, 2201, and 7508 of the Internal Revenue Code of 
viduais as 
1954, iudivlduals who were removed from a United States vessel and 
combaf zone. 
illegally detained (or who died wliile being illegally detained) by the 
68A Stat. 34- 
Dcmocratic People's Republic of Korea at any time during the cal-
1165.*° ^'^' 
endar year 1968 shall be treated while so detained as serving in an area 
26 use 112, 
designated by the President of the United States by Executive order as 
692, 2201, 7508. 
.^ couibat zoue for purposes of section 112 and during the period desig-
nated by the President by Executive order as the period of combatant 
activities in such zone for purposes of such section. 
SEC. 2. The provisions of this Act shall apply— 
(1) for purposes of section 112 of such Code, with respect to 
compensation received for periods of active service after Decem-
ber 31, 1967, in taxable years ending after such date; 
(2) for purposes of sections 692 and 2201 of such Ccxle, with 
respect to decedents dying after December 31, 1967; and 
(3) for purposes of section 7508 of such Code, with respect to 
individuals who were detained after December 31, 1967. 
Approved April 24, 1970. 
Public Law 91-236 
^ .,,,,„,„ 
JOINT RESOLUTION 
April 27, 1970 
[H. J. Res. 251] To aiithorize the President to proclaim the last Friday of April 1970 as "National 
Arbor Day". 
Resolved by the Se7uite and House of Representatives 
of the United 
National Arbor 
Sttttes of America in Congress assembled^ That the President is hereby 
^Proclamation. 
authoHzed aiid requested to issue a proclamation designating the last 
Friday of April 1970 "National Arbor Day" and calling upon the 
people of the United States to observe such day with appropriate cere-
monies and activities. 
Approved April 27, 1970.