An Act to provide for the presentation by the United States of a statue of Gen. George Washington to the people of Uruguay, and for other purposes
PL 86-345 (H.R.8911), enacted 09/21/1959

620 
PUBLIC LAW 86-345-SEPT. 21, 1959 
[73 ST A T . 
68A Stat. 531. 
26 u s e 4461. 
72 Stat. 1304. 
26 u s e 4462. 
(c) EFFECTIVE DATE,—The amendments made by subsections (a) 
and (b) shall take effect on the first day of the first calendar month 
which begins more than 10 days after the date of the enactment of this 
Act. 
SEC. 6. COIN-OPERATED DEVICES COMMONLY KNOWN AS CLAW, 
CRANE, AND DIGGER MACHINES, ETC. 
,(a) EATE OF OCCUPATIONAL TAX.—Section 4461 of the Internal 
Revenue Code of 1954 (relating to occupational tax on coin-operated 
devices) is amended by inserting "(a) I N GENERAL.—" before "There'' 
at the beginning thereof, and by adding at the end of such section the 
following new subsection: 
"(b) REDUCED RATE.—In the case of a device which is defined in 
paragraph (2) of section 4462(a) and which is commonly known as 
a claw, crane, or digger machine, the tax imposed by subsection (a) 
shall be at the rate of $10 a year (in lieu of $250 a year) if— 
"(1) the charge for each operation of such device is not more 
than 10 cents, 
"(2) such device never dispenses a prize other than merchan-
dise of a maximum retail value of $1, and with respect to such 
device there is never a display or offer of any prize or merchan-
dise other than merchandise dispensed by such machine, 
"(3) such device is actuated by a crank and operates solely by 
means of a nonelectrical mechanism, and 
"(4) such device is not operated other than in connection with 
and as part of carnivals or county or State fairs." 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply with respect to periods after June 30, 1960. 
Approved September 21, 1959. 
Public Law 86-345 
AN 
AP.T 
September 21, 1959 
[H. R. 8911] 
To provide for the presentation by tlie United States of a statue of General 
George Washington to the people of Uruguay, and for other purposes. 
Uruguay. 
Presentation of 
Gen. George Wash-
ington statue. 
Appropriation. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Secretary 
of State is authorized and requested to procure a bronze statue of 
General George Washington and present the same, on behalf of the 
people of the United States, to the people of Uruguay as an expres-
sion of appreciation for the gift by the people of Uruguay of a bronze 
statue of General Jose Gervasio Artigas to the United States. Such 
statue shall be prepared only after the design, plans, and specifica-
tions therefor have been submitted to and approved by the National 
Commission of Fine Arts. 
SEC. 2. There are authorized to be appropriated such sums as may 
be necessary to carry out the provisions of this Act, including pay-
ment of the cost of such statue, the design and construction of a suit-
able pedestal therefor, transportation, including insurance, and travel-
ing expenses of persons delegated by the Secretary of State to present 
such statue, on behalf of the people of the United States, to the people 
of Uruguay. 
Approved September 21, 1959.