An Act to amend the act authorizing the Crooked River Federal reclamation project, Oregon, in order to increase the capacity of certain project features for future irrigation of additional lands.
PL 86-271 (S.1221), enacted 09/14/1959

664 
PUBLIC LAW 86-270-SEPT. 14, 1959 
[73 S T A T . 
Those parts of tracts "E" and "S" which lie west of the right-
of-way of State Road Numbered 29, and lots 1 to 9, inclusive, of 
block 40, in Everglades City, Florida, comprising 18.98, 1.32, and 
3.17 acres, respectively, as shown on N.P.S. Map No. E V E - N P -
E-1, dated June 23, 1959, of Everglades City, Florida; and not 
to exceed 15 acres of submerged lands lying adjacent to said 
tracts "R" and "S", if such additional lands are considered neces-
sary by the Secretary of the Interior to permit full utilization of 
the lands above described; 
and, in exchange for such parcels of land, to convey to the owner or 
owners thereof all right, title, and interest of the United States in and 
to the following described parcels of land within the Everglades 
National Park: 
Tract "L" and block 34, comprising 9.09 and 1.65 acres, respec-
tively, lying in or in the vicinity of Everglades City, Florida. 
SEC. 2. All lands and submerged lands title to which is accepted by 
the Secretary of the Interior pursuant to the provisions of this Act 
shall, upon the acceptance of title thereto, become parts of the Ever-
glades National Park and shall be subject to all laws and regulations 
applicable thereto. 
Approved September 14, 1959. 
Public Law 86-270 
^ 
., 
JOINT RESOLUTION 
September 14, 1959 
[H. J. Res. 281] Authorizing and requesting the President to issue a proclamation with respect 
to the I
D
H
O Pacific Festival, and for other purposes. 
Resolved by the Senate and House of Representatives 
of the United 
Pacific Festival, ^S'^^e.S' of America 
in Congress assembled, That the President is 
authorized and requested to issue a proclamation inviting foreign 
nations to participate in the 1959 Pacific Festival which is being held 
at San Francisco, California, from September 18, 1959, to September 
27, 1959, inclusive. 
Approved September 14, 1959. 
Public Law 86-271 
September 14. 1959 
A N A C T 
[S 1221] 
'. 
To amend the Act authorizing the Crooked River Federal reclamation project, 
Oregon, in order to increase the capacity of certain project features for 
future irrigation of additional lands. 
Be it enacted by the Senate and House of Representatives 
of the 
Crooked River United States of America in Congress assembled, That section 1 of 
tion^p^iject!'^^'"^' the Act entitled "An Act to authorize construction by the Secretary 
Capacity in- of the Interior of the Crooked River Federal reclamation project, 
"4rusc 6i5f. 
Oregon," approved August 6, 1956 (70 Stat. 1058), is amended by 
adding to that section the following: "The Secretary of the Interior 
is hereby authorized to construct extra capacity in the canal below 
said reservoir and pumping plants located on the canal for the future 
irrigation of approximately three thousand acres of land, in addition 
to the presently proposed development, and to recognize the cost of 
providing such extra capacity as a deferred obligation to be paid 
under arrangements to be made at such time as the additional area 
may be brought into the project." 
1959 
73 S T A T . ] 
PUBLIC LAW 86-272-SEPT. 14, 1959 
555 
SEC. 2. There are hereby authorized to be appropriated such sums, 
in addition to the sum of $6,339,000 authorized to be appropriated 
for the Crooked River Federal reclamation project in section 5 of the 
Act of August 6, 1956 (70 Stat. 1058), as may be required to carry 
out the purposes of this Act. 
Approved September 14, 1959. 
Appropriation. 
43 use 615j. 
Public Law 86-272 
AN ACT 
September 14, 1959 
Relating to the power of the States to impose net income taxes on income 
[s. 2524] 
derived from interstate commerce, and authorizing studies by congressional 
committees of matters pertaining thereto. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
TITLE I—IMPOSITION OF MINIMUM STANDARD 
SEC. 101. (a) No State, or political subdivision thereof, shall have 
power to impose, for any taxable year ending after the date of the 
enactment of this Act, a net income tax on the income derived within 
such State by any person from interstate commerce if the only business 
activities within such State by or on behalf of such person during such 
taxable year are either, or both, of the following: 
(1) the solicitation of orders by such person, or his repre-
sentative, in such State for sales of tangible personal property, 
which orders are sent outside the State for approval or rejection, 
and, if approved, are filled by shipment or delivery from a point 
outside the State; and 
(2) the solicitation of orders by such person, or his repre-
sentative, in such State in the name of or for the benefit of a 
prospective customer of such person, if orders by such customer 
to such person to enable such customer to fill orders resulting 
from such solicitation are orders described in paragraph (1). 
(b) The provisions of subsection (a) shall not apply to the impo-
sition of a net income tax by any State, or political subdivision thereof, 
with respect to— 
(1) any corporation which is incorporated under the law^s of 
such State; or 
(2) any individual who, under the laws of such State, is domi-
ciled in, or a resident of, such State. 
(c) For purposes of subsection (a), a person shall not be considered 
to have engaged in business activities within a State during any tax-
able year merely by reason of sales in such State, or the solicitation 
of orders for sales in such State, of tangible personal property on 
behalf of such person by one or more independent contractors, or by 
reason of the maintenance of an office in such State by one or more 
independent contractors whose activities on behalf of such person in 
such State consist solely of making sales, or soliciting orders for sales, 
of tangible personal property. 
(d) For purposes of this section— 
(1) the term "independent contractor" means a commission 
agent, broker, or other independent contractor who is engaged 
in selling, or soliciting orders for the sale of, tangible personal 
property for more than one principal and who holds himself out 
as such in the regular course of his business activities; and 
(2) the term "representative" does not include an independent 
contractor. 
Taxes. 
Income d e r i vel 
from i n t e r s t a t e 
commerce. 
Definitions. 
32716 O-60—38