An Act to amend the Act of July 19, 1054, to exempt from taxation certain additional property of the Veterans of Foreign Wars of the United States in the District of Columbia, and to provide that the tax exemption granted the property of the Veterans of Foreign Wars of the United States in the District of Columbia shall be effective with respect to taxable years beginning on and after July 1, 1059
PL 86-430 (H.R.9451), enacted 04/22/1960

68 
PUBLIC LAW 86-430-APR. 22, 1960 
[74 STAT. 
(b) Any person who willfully makes, aids, or assists in the making 
of, or procures, counsels, or advises in the preparation or presentation 
of, a false or fraudulent statement in any application made pursuant 
to this Act shall be guilty of a misdemeanor, and, upon conviction 
thereof, shall be fined not more than $2,000 or imprisoned for not 
more than one year, or both. 
PROCEDURE AND PRESUMPTIONS 
SEC. 19. I t shall not be necessary to negative any exemptions set 
forth in this Act in any complaint, information, indictment, or other 
writ or proceeding laid or brought under this Act and the burden of 
proof of any such exemption shall be upon the person claiming its 
benefit. 
In the absence of proof by such person that he is the duly 
authorized holder of an appropriate license or quota issued under this 
Act, he shall be presumed not to be the holder of such license or quota 
and the burden of proof shall be upon him to rebut such presumption. 
APPLICABILITY OF ACT 
SEC. 20. The provisions of this Act shall apply to the several States, 
the District of Columbia, the Canal Zone, the Commonwealth of 
Puerto Rico, the Trust Territory of the Pacific Islands, and the other 
insular territories and possessions of the United States. 
SEPARABILITY OF INVALID PROVISIONS 
SEC. 21. If any provision of this Act, or the application of such 
provision to any circumstances, shall be held invalid, the validity of 
the remainder of the Act and the applicability of such provision to 
other persons or circumstances shall not be affected thereby. 
EFFECTIVE DATE 
S E C 22. With the exception of section 8(a), this Act shall take 
effect on January 1 of the year following the date of its enactment. 
Section 8(a) shall take effect on the date of enactment of this Act. 
Approved April 22, 1960. 
Public Law 86-430 
April 22, 1960 
^^ ACT 
[H. R. 9451] 
rjj^ amend the Act of July 19, 1054, to exempt from taxation certain additional 
property of the Veterans of Foreign Wars of the United States in the District 
of Columbia, and to provide that the tax exemption granted the property of 
the Veterans of Foreign Wars of the United States in the District of Columbia 
shall be effective with respect to taxable years beginning on and after July 1, 
1059. 
Be It enojcted hy the Senate and Hoii^e of Representatives 
of the 
pYrei^ifwa^s"^ °^ i'n^7ec? States of America in Congress assembled^ That (a) the Act 
entitled "An Act to exempt from taxation certain property of the 
Veterans of Foreign Wars of the United States in the District of 
Columbia", approved July 19, 1954 (Public Law 510, Eighty-third 
staf T99 ^^^' ^^ Congress), as amended, is amended— 
D c Code 47- 
(1) by striking out "lots 38, 20, and 19" and inserting in lieu 
832! ' 
thereof "lots 38,20,19, and 841"; and 
(2) by inserting "with respect to taxable years beginning on 
and after July 1, 1959," immediately after "exempt". 
Approved April 22, 1960.