An Act to provide for the reconveyance of oil and gas and mineral interests in a portion of the lands acquired for the Demopolis lock and dam project, to the former owners thereof, and for other purposes
PL 84-459 (H.R.7097), enacted 03/29/1956

70 
S T A T . ] 
PUBLIC LAW 469-MAR. 29, 1956 
67 
spirits, wines, cordials, and beer) is amended by striking out 
"April 1,1956" each place it appears and inserting in lieu thereof 
"April 1, 1957", and by striking out "May 1, 1956" and inserting 
in lieu thereof "May 1, 1957". 
(2) Section 5134 (a) (3) (relating to drawback in the case of 
distilled spirits) is amended by striking out "March 31, 1956" 
and inserting in lieu thereof "March 31,1957". 
(3) Subsections (a) and (b) of section 5707 (relating to floor 
stocks refunds on cigarettes) are amended by striking out "April 
1,1956" each place it appears and inserting in lieu thereof "April 
1, 1957", and by striking out "July 1, 1956" and inserting in lieu 
thereof "July 1, 1957". 
(4) Subsections (a) and (b) of section 6412 (relating to floor 
stocks refunds on motor vehicles and gasoline) are amended by 
striking out "April 1,1956" each place it appears and inserting in 
lieu thereof "April 1, 1957", and by striking out "July 1, 1956" 
each place it appears and inserting m lieu thereof "July 1, 1957". 
Section 497 of the Kevenue Act of 1951 (relating to refunds on articles 
from foreign trade zones), as amended, is amended by striking out 
"April 1, 1956" each place it appears and inserting in lieu thereof 
"April 1,1957". 
Approved March 29, 1956. 
26 u s e 5134. 
26 u s e 570 7. 
26 u s e 6412. 
69 Stat. IS. 
Public Law 459 
CHAPTER 116 
AN ACT 
To provide for the reconveyance of oil and gas and mineral interests in a portion 
of the lands acquired for the Demopolis lock and dam project, to the former 
owners thereof, and for other purposes. 
March 29, 1956 
[H. R. 7097] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of AmeHca in Congress assembled^ That, upon applica- ^J'^^^^^^ ^?^^ 
tion filed within three years after the date of the enactment of this Ma. *
™ P'"<*J*«' » 
Act by or on behalf of any person from whom lands or interests 
Reconveyance, 
therein were acquired for the purposes of the Demopolis lock and 
dam project on the Tombigbee River and upon approval of that appli-
cation by the Secretary of the Army whose determination shall be 
final, the Secretary of the Interior shall convey to such person all 
oil and gas and mineral interests acquired from him by the United 
States (excepting oil and gas and mineral interests in land areas to be 
designated by the Secretary of the Army surrounding or adjacent to 
the lock, dam, disposal area, dikes, abutments, and other necessary 
project facilities, and excepting lands to be designated by the Secre-
tary of the Interior as needed for use as a public park or recreational 
facilities, or needed for facilities for the protection and management 
of migratory birds and fishing resources as provided in the Act of 
August 14, 1946 (60 Stat. 1018)), upon payment by such person of a 
fg^^^s'e^^fe i-
purchase price therefor equal to the fair market value of such oil and 666c. 
gas and mineral interests as determined by the Secretary of the 
Interior. 
SEC. 2. Each conveyance of oil and gas and mineral interests to a 
former owner under this Act shall contain such reservations and 
restrictions as in the opinion of the Secretary of the Army are neces-
sary in the construction, operation, and maintenance of the Demopolis 
lock and dam project and as may otherwise be in the public interest. 
SEC. 3. All proceeds from the sale of oil and gas and mineral 
interests under this Act shall be deposited in the Treasury as miscel-
laneous receipts. 
R e s e r v a t i o n s 
and restrictions. 
P r o c e e ds from 
sale. 
68 
PUBLIC LAW 460-MAR. 31, 1956 
[70 ST A T . 
Appropriation. 
SEC. 4. There are hereby authorized to be appropriated such sums 
as are necessary to carry out the purposes of this Act. 
Aipproved March 29, 1956. 
Public Law 460 
CHAPTER 154 
March 31, 1956 
AN ACT 
l u m b 
2?-^-5i-^lZ2]— 
To provide revenue for the District of Columbia, and for otlier purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
District of C o -
lly' 
' H e a d of fam-
la RevenSe United States of America in Congress assembled,, That tliis Act may 
Act of 1956. 
be cited as the "District of Cokunbia Revenue Act of 1956''. 
TITLE I—AMENDMENTS TO DISTRICT OF COLUMBIA 
INCOME AND FRANCHISE TAX ACT OF 1947 
SEC. 2. (a) The first sentence of section 4 (u) of title I of the 
District of Columbia Income and Franchise Tax Act of 1947, as 
amended (61 Stat. 331; D. C. Code, sec. 47-1551c (u)), is amended 
by inserting after "was received from the taxpayer" a comma and 
the following: "and whose gross income for the calendar year in 
which the taxable year of the taxpayer begins is less than $500". 
(b) Paragraph (9) of section 4 (u) of title I of said Act is repealed. 
(c) Section 4 of title I of said Act is amended by adding at the 
end thereof the following new subsections: 
"(v) The term 'head of a family' means an individual who main-
tains in one household one or more dependents as defined in paragraph 
(u) of this section. 
The personal exemption for dependents shall 
be allowed to the head of a family for dependents in excess of one 
dependent. 
"(w) The term 'wages' means wages as defined in section 3401 (a) 
of the Internal Revenue Code of 1954. 
"(x) The term 'payroll period' means payroll period as defined in 
section 3401 (b) of the Internal Revenue Code of 1954. 
"(y) The term 'employer' means employer as defined in section 
3401 (d) of the Internal Revenue Code of 1954. 
"(z) The term 'employee' shall apply tmly to individuals having a 
place of abode or residing or domiciled within the District at a time 
a tax is re<iuired to be withheld by an employer, and to every other 
individual who maintained a place of abode within the District for 
more than seven months of the taxable year, whether domiciled in 
the District or not. The term 'employee' shall include an officer of a 
corporation, but shall not include any elective officer of the Govern-
hient of the United States or any officer or employee in the legislative 
branch of the Government of the United States whose compensation 
is paid by the Secretary of the Senate or the Clerk of the House of 
Representatives, or any officer of the executive branch of such Govern-
ment whose appointment to the office held by him was by the President 
of the United States and subject to confirmation by the Senate of the 
United States and whose tenure of office is at the pleasure of the 
President of the United States, unless such officer of the executive 
branch is domiciled within the District on the last day of the taxable 
'Wages*'. 
«P ayroll period". 
•Employer' 
"Employee". 
Medical care 
Deductions* 
vear. 
SEC. 3. The two provisos at the end of section 3 (a) (9) of title I I I 
of said Act (D. C. Code, sec. 47-1557b (a) (0)) are amended to read 
as follows: ^'•Promded^ however^ That a taxpayer may deduct only 
such expenses as exceed 5 per centum of his adjusted gross inc(mie,