An Act to designate the lake created by Buford Dam in the State of Georgia as ""Lake Sidney Lanier.""
PL 84-457 (H.R.6961), enacted 03/29/1956

66 
PUBLIC LAW 457-MAR. 29, 1956 
[70 STAT. 
Public Law 457 
CHAPTER 114 
March 29, 1956 
AN ACT 
—[H- R- ^^6t]— To designate the lake created by Buford Dam in the State of Georgia as "Lake 
Sidney Lanier". 
Be it enacted hy the Senate and Flouse of Representatives 
of the 
biiife^^ Sidney Z^nited /States of America in Congress assembled^ That the lake created 
by the Buford Dam, now being constructed on the Chattahoochee 
River about thirty-five miles northeast of Atlanta, Georgia, shall 
be known and designated as Lake Sidney Lanier in honor of the late 
Sidney Lanier, author of the poem "Song of the Chattahoochee". 
Any law, regulation, document, or record of the United States in which 
such lake is referred to under any other name or designation, shall be 
held to refer to such lake as Lake Sidney Lanier. 
Approved March 29, 1956. 
Public Law 458 
CHAPTER 115 
March 29, 1956 
AN ACT 
[ . R. 9166]— 
r
j
^
Q provide a one-year extension of the existing corporate normal-tax rate and 
of certain excise-tax rates. 
Tax Rate Exten-
sion Act of 1956. 
Be it enacted hy the Senate and House of Representatives 
of the 
U7iited States of America in Congress assembled., That this Act may 
be cited as the "Tax Rate Extension Act of 195()". 
SEC. 2. ONE-YEAR EXTENSION OF CORPORATE NORMAL-TAX RATE. 
26use n,'82i. 
Section 11 (b) (relating to corporate normal tax), section 821 (a) 
(1) (A) (relating to mutual insurance companies other than inter-
insurers), and section 821 (b) (1) (relating to interinsurers) of the 
Internal Revenue Code of 1954 are amended as follows: 
(1) By striking out "ArRii. i, 1950" each place it appears and 
inserting in lieu thereof "APRII. 1, 1957"; 
(2) By striking out "April 1, 1956" each place it appears and 
inserting in lieu thereof "April 1,1957"; 
(3) By striking out "MARCH ;n, 1950" each place it appears and 
inserting in lieu thereof "MARCH 31, 19.-)7"; 
(4) By striking out "March 31,1956" each place it appears and 
inserting in lieu thereof "March 31,1957". 
SEC. 3. ONE-YEAR EXTENSION OF CERTAIN EXCISE TAX RATES. 
(a) EXTENSION OF RATES.—The following provisions of the Internal 
570^1, ^aaainu^'^^' R^venue Codc of 1954 are amended by striking out "April 1, 195(5" 
each place it appears and inserting in lieu thereof "April 1, 1957"— 
(1) Section 4041 (c) (relating to special fuels) ; 
'2) section 4061 (relating to motor vehicles) ; 
3) section 4081 (relating to gasoline) ; 
(4) section 5001 (a) (1) (relating to distilled spirits) ; 
(5) section 5001 (a) (3) (relating to imported perfumes con-
taining distilled spirits) ; 
(6) section 5022 (relating to cordials and liqueurs containing 
wine); 
(7) section 5041 (b) (relating to wines) ; 
(8) section 5051 (a) (relating to beer) ; and 
(9) section 5701 (c) (1) (relating to cigarettes). 
(b) TECHNICAL AMENDMENTS.—The following provisions of the 
Internal Revenue Code of 1954 are amended as follows: 
26 use 5063. 
(1) Scctioii 5063 (relating to floor stocks refunds on distilled 
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.