An Act to amend An Act approved May 26, 1928, relating to a bridge across the Mississippi River at Bettendorf, Iowa.
PL 82-566 (H.R.8194), enacted 07/16/1952

734 
PUBLIC LAW 566-JULY 16, 1952 
[66 STAT. 
design, and location of such bridge may be made, upon approval of 
plans for such changes by the Chief of Engineers and the Secretary 
of the Army. 
"SEC. 3. The bridge authorized by section 1 of this Act shall be 
maintained and operated according to existing law as contained in 
chapter 11 of title 33 of the United States Code and all rights granted 
thereunder are hereby expressly reserved. 
"SEC. 4. The Kensington and Eastern Railroad Company may sell, 
assign, transfer, and mortgage all of its rights, powers and privileges 
under this Act; and its successors and assigns, and any corporation to 
which such rights, powers, and privileges are sold, assigned, or trans-
ferred, or which acquires the same by mortgage foreclosure or other-
wise, may exercise the same as fully as though conferred herein directly 
upon such corporation. 
"SEC. 5. The right to alter, amend, or repeal this Act is hereby 
expressly reserved." 
Approved July 16, 1952. 
' 
Public Law 566 
CHAPTER 891 
JvUy 16, 1952 
^^ 
ACT 
[H. R. 8194] 
To amend an Act approved May 26, 1928, relating to a bridge across the 
Mississippi River at Bettendorf, Iowa, 
M i s s Is s i p p i 
River bridge, Bett 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress a^sembledy That section 7 of the 
eiidorfriowa! 
Act approved May 26, 1928, is hereby amended by adding at the end 
45 Stat. 761. 
Q£ ^J^^ section the following: "Any State or public agency or political 
subdivision thereof that may have originally constructed said bridge 
as assignee of the rights, powers, and privileges conferred by this Act, 
and any State or public agency or political subdivision thereof that 
may have succeeded to the rights of such assignee and that may have 
taken over or acquired said bridge, is hereby authorized, and subject 
to approval of the pertinent plans by the Chief of Engineers and 
Secretary of the Army, to enlarge and reconstruct said bridge and 
approaches, including the construction of a separate but adjacent span 
across the Mississippi River and approaches thereto with intercon-
nections with the original span, and to continue to charge tolls for 
transit over such bridge as so enlarged and reconstructed, subject to 
the limitations expressed in section 3 hereof, to provide a fund suffi-
cient to pay the cost of maintaining, repairing, and operating the 
bridge and its approaches as so enlarged and reconstructed under eco-
nomical management and to provide a sinking fund to amortize the 
cost thereof including interest and financing cost, as soon as possible 
under reasonable charges, but witliin a period of not to exceed thirty 
years from the date of completion of such improvements, and after a 
sinking fund sufficient for such amortization shall have been so pro-
vided, such bridge and adjacent span shall thereafter be maintained 
and operated free of tolls in accordance with such arrangement as 
may be mutually agreed upon by the public agency or political sub-
division then owning said bridge and the State Highway Departments 
or other appropriate authorities of Iowa and Illinois, and, in connec-
tion with any such enlargement and reconstruction of said bridge and 
approaches thereto, shall have the right and power to enter upon and 
acquire, condemn, occupy, possess, and use such real estate and other 
property as may be needed upon making just compensation therefor 
to be ascertained and paid according to the laws of the State in which 
66 S T A T . ] 
PUBLIC LAW 567-JULY 16, 1952 
735 
such real estate or other property is situated, and the proceedings for 
such condemnation shall be the same as in the condemnation of private 
property for public purposes in such State." 
SEC. 2. The second sentence of section 5 of the Act approved May 26, 
45 stat. 76o. 
1928, is hereby amended by striking out all of said sentence after the 
words "operated free of tolls" and inserting in lieu thereof "in accord-
ance with such arrangement as may be mutually agreed upon by the 
public agency or political subdivision then owning said bridge and the 
State Highway Departments or other appropriate authorities of Iowa 
and Illinois". 
SEC. 3. The right to alter, amend, or repeal this Act is hereby 
expressly reserved. 
Approved July 16, 1952. 
Public Law 567 
CHAPTER 892 
AN ACT 
July 16, 1952 
To amend section 112 (n) of the Internal Revenue Code (relating to nonrecog- 
[H. R. 8270] 
nition of gain from sale or exchange of residence) with respect to persons 
serving on active duty with the Armed Forces of the United States. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ That section 112 (n) cidl*'2^'^^n't* 
of the Internal Revenue Code (relating to nonrecognition of gain 
es s^t^, 494. 
from sale or exchange of residence) is hereby amended by adding 
"''""" '"" 
at the end thereof the following new paragraph: 
"(8) MEMBERS OF ARMED FORCES.—The running of any period 
of time specified in paragraph (1) or (2) (other than the one 
year referred to in paragraph (2) ( F ) ) of this subsection shall 
be suspended during any time that the taxpayer (or his spouse 
if the old residence and the new residence are each used by the 
taxpayer and his spouse as their principal residence) serves on 
extended active duty with the Armed Forces of the United States 
after the date of the sale of the old residence and before January 
1, 1954, except that any such period as so suspended shall not 
extend beyond the date four years after the date of the sale of the 
old residence. 
For the purpose of this paragraph, the term 
'extended active duty' means any period of active duty pursuant 
to a call or order to such duty for a period in excess of ninety 
days or for an indefinite period." 
SEC. 2. The amendment made by the first section of this Act shall 
be applicable to taxable years ending after December 31, 1950, with 
respect to residences sold (within the meaning of section 112 (n) of 
the Internal Revenue Code) after such date. 
26 use 112. 
CLARIFICATION OF EXISTING LAW AS TO JURY TRIAL IN ACTIONS FOR 
: 
RECOVERY OF INTERNAL REV^ENUE TAXES 
SEC. 3. (a) Nothing in Reorganization Plan Numbered 26 of 1950 ^ stat. 1280. 
or Reorganization Plan Numbered 1 of 1952 shall be construed to noteV^ i3 3r-is 
impair any right or remedy, including trial by jury, to recover any 
internal-revenue tax alleged to have been erroneously or illegally 
assessed or collected, or any penalty claimed to have been collected 
without authority, or any sum alleged to have been excessive or in any 
manner wrongfully collected under the internal-revenue laws. 
(b) For the purpose of any action to recover any such tax, penalty, 
or sum, all statutes, rules, and regulations referring to the collector