An Act to revive and reenact section 6 of the act entitled ""An Act authorizing the construction of certain public works on rivers and harbors for flood control, and for other purposes"", approved December 22, 1944
PL 82-360 (S.2521), enacted 05/23/1952

66 
S T A T . ] 
PUBLIC LAW 362-MAY 26, 1952 
93 
Public Law 360 
CHAPTER 328 
AN ACT 
To revive and leenact section 6 of the Act entitled "An Act authorizing the 
construction of certain public works on rivers and harbors for flood control, 
and for other purposes", approved December 22, 1944. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of Ameriea in Congress assembled^ That (a) section 6 
of the Act entitled "An Act authorizing the construction of certain 
public works on rivers and harbors for flood control, and for other 
purposes", approved December 22,1944 (58 Stat. 890; 33 U. S. C. 708), 
is hereby revived and reenacted. 
(b) Numbered paragraph (59) of the first section of the Act entitled 
"An Act to amend or repeal certain Government property laws, and 
for other purposes", approved October 31, 1951 (Public Law 247, 
Eighty-second Congress), is hereby repealed. 
Approved May 23, 1952. 
May 23. 1952 
[S. 2521] 
Army. 
Sale of surplus 
waters. 
65 Stat. 703. 
Public Law 361 
CHAPTER 329 
AN ACT 
To amend the Internal Revenue Code, so as to make nontaxable certain stock 
transfers made by insurance companies to secure the performance of 
obligations. 
May 23, 1952 
[H.R.7230] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That (a) section 
1802 (b) of the Internal Revenue Code is hereby amended by insert-
ing after the third proviso thereof a colon and the following new 
proviso: ''''Provided further, That the tax shall not be imposed upon 
any delivery or transfer to a trustee or public officer, made pursuant to 
Federal or State law to secure the performance of an obligation, or 
upon a redelivery or retransfer of such shares or certificates to the 
transferor, if such delivery, transfer, redelivery, or retransfer is 
accompanied by a certificate setting forth the facts". 
(b) Section 3481 (a) of the Internal Revenue Code is hereby 
amended by inserting after the third proviso thereof the following 
new proviso: ": Provided further, That the tax shall not be imposed 
upon any delivery or transfer to a trustee or public officer, made pur-
suant to Federal or State law to secure the performance of an obliga-
tion, or upon a redelivery or retransfer of such instruments to the 
transferor, if such delivery, transfer, redelivery, or retransfer is 
accompanied by a certificate setting forth the facts"'. 
(c) EFFECTIVE DATE.—The amendments made by this Act shall 
take effect on the day following the date of the enactment of this Act. 
Approved May 23, 1952. 
Internal R evenue 
Code, amendments. 
53 Stat. 196. 
26 u s e 1802. 
53 Stat. 424. 
26 u s e 3481. 
Public Law 362 
CHAPTER 332 
AN ACT 
To authorize and direct the Secretary of Agriculture to transfer to the Depart-
ment of the Navy certain property at Shumaker, Arkansas. 
May 26, 1952 
[S. 1403] 
Be it ermcted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Secretary 
of Agriculture is authorized and directed to transfer, without 
Shumaker, Ark. 
Transferof land. 
m 
PUBLIC LAW 363-MAY 26, 1952 
[66 S T A T . 
exchange of funds, to the custody and control of the Navy Depart-
ment a parcel of land, with any improvements thereon, at the United 
States Naval Ammunition Depot, Shumaker, in Calhoun County, 
Arkansas, containing one hundred and eighteen acres, more or less, 
being the same parcel of land described in a revocable permit from 
the War Food Administration to the Navy Department dated June 
23, 1945, and which is now occupied and used as an integral part of 
the said ammunition depot. 
Approved May 26, 1952. 
May 26, 1952 
[S. 3100] 
Public Law 363 
CHAPTER 333 
AN ACT 
To authorize the Secretary of Defense to lend certain Army, Navy, and Air Force 
equipment, and provide certain services to the Boy Scouts of America for use 
at the Third National Jamboree for the Boy Scouts, and for other purposes. 
Boy S c o u t s of 
America. 
39 Stat. 227. 
36 u s e 21-29. 
E qulpment. 
Bond. 
Be it enacted hy the Senate and House of Repre^sentatives of the 
United States of America in Congress assembled^ That (a) the Sec-
retary of Defense is hereby authorized, under such regulations as he 
may prescribe, to lend to the Boy Scouts of America, a corporation 
created under the Act of June 15,1916, for the use and accommodation 
of the approximately fifty thousand Scouts and officials who are to 
attend the Third National Jamboree of the Boy Scouts to be held 
during the period beginning in June 1953, and ending in July 1953 at 
Irvine Ranch, Irvine, Orange County, California, such tents, cots, 
blankets, commissary equipment, flags, refrigerators, and other equip-
ment and services as may be necessary or useful. 
(b) Such equipment is authorized to be delivered at such time prior 
to the holding of such jamboree, and to be returned at such time after 
the close of such jamboree, as may be agreed upon by the Secretary 
of Defense and the National Council, Boy Scouts of America. 
No 
expense shall be incurred by the United States Government for the 
delivery, return, rehabilitation, or replacement of such equipment. 
(c) The Secretary of Defense, before delivering such property, shall 
take from the Boy Scouts of America a good and sufficient bond for 
the safe return of such property in good order and condition, and the 
whole without expense to the United States. 
Approved May 26, 1952. 
May 26, 1952 
[H.R.4949] 
Public Law 364 
CHAPTER 334 
AN ACT 
To amend the Act of February 10, 1920, so as to provide for free blank ammu-
nition for veterans' organizations for use in connection with the funeral cere-
monies of deceased veterans, and for other ceremonial purposes. 
organ-
Veterans' 
izations. 
Loan of Army 
rifle ft, etc. 
41 Stat. 403. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Act entitled 
"An Act authorizing the Secretary of War to loan Army rifles to posts 
of the American Legion", approved February 10, 1920, as amended 
(50 U. S. C , sec. 62), is hereby amended to read as follows: "That the 
Secretary of the Army is hereby authorized, under rules, limitations, 
and regulations to be prescribed by him, to loan obsolete or condemned 
Army rifles, slings, and cartridge belts to posts or camps of national 
veterans' organizations recognized by the Veterans' Administration, 
for use by them in connection with the funeral ceremonies of deceased 
soldiers, sailors, and marines, and for other post or camp ceremonial