An Act to amend section 4071 of the Internal Revenue Code of 1954 so as to fix a tax of 1 cent per pound of certain laminated tires produced from used tires
PL 86-440 (H.R.6785), enacted 04/22/1960

80 
PUBLIC LAW 86-439-APR. 22, 1960 
[74 
S T A T . 
Report 
gress. 
t o Con-
United States thereon, to assure the public a full and unimpeded 
view thereof, and to provide for the maintenance of the site (other 
than those portions thereof which are occupied by public buildings 
and monuments and the Antietam National Cemetery) in, or its 
restoration to, substantially the condition in which it was at the time 
of the battle of Antietam. Not more than 600 acres of land, however, 
shall be acquired in fee by purchase or condemnation, but neither this 
limitation nor any other provision of law shall preclude such acquisi-
tion of the fee title to other lands and its immediate reconveyance to 
the former owner with such covenants, restrictions, or conditions as 
will accomplish the purposes of this Act: Provided^ That the cost to 
the Government of any such transaction shall not exceed the reason-
able value of the covenants, restrictions, or conditions thereby imposed 
on the property. Any acquisition authorized by this Act may be made 
without regard to the limitation set forth in the proviso contained in 
the Act of May 14, 1940 (54 Stat. 212). The Secretary shall report 
to the Congress at least once each year on any acquisition made or 
agreement entered into under this Act. 
Approved April 22, 1960. 
April 22,1960 
[H. R. 3676] 
Public Law 86-439 
AN ACT 
To direct the Secretary of the Interior to convey certain lands to the city of 
TiHamooli, Oregon. 
Tillamook. Greg, 
Land 
c o n v e y -
ance. 
Be it enacted hy the Senate and House of Representatives of the 
United States of America in Congress assembled, That the Secretary 
of the Interior is directed to convey all the right, title, and interest 
of the United States in and to lot 4, section 25, township 1 south, range 
10 west, Willamette meridian, Oregon, embracing some 1.98 acres, to 
the city of Tillamook, Oregon, upon the payment of the fair market 
value of the land conveyed: Provided, That in the disposition, by sale, 
lease, or otherwise, or any tract of the land conveyed by this Act 
which is occupied or developed for municipal, business, residential, 
or other beneficial purposes on the date of approval of this Act, the 
city of Tillamook shall afford a preference right to the occupant 
thereof on the date of approval of this Act, or his successor in interest. 
Where the tract is occupied by a person other than the owner of the 
improvements thereon, the owner of the improvements shall, for the 
purposes of this subsection, be considered the occupant of the tract. 
SEC. 2. The execution of the conveyance directed by section 1 of 
this Act shall not relieve any occupants of those lands of any liability, 
existing on the date of that conveyance, to the United States for 
unauthorized use of the conveyed lands. 
Approved April 22, 1960. 
April 22, 1960 
[H. R. 6785] 
Public Law 86-440 
AN ACT 
To amend section 4071 of the Internal Revenue Code of 1954 so as to fix a 
tax of 1 cent i)er pound of certain laminated tires produced from used tires. 
Taxes. 
Laminated tires. 
70 Stat. 388. 
26 u s e 4071. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) section 
4071 (a) of the Internal Revenue Code of 1954 (relating to tax on tires 
Mild tubes) is amended— 
Y4 
S T A T . ] 
PUBLIC LAW 86-442-APR. 22, 1960 
81 
(1) by inserting after "other tires" in paragraph (2) the fol-
lowing "(other than laminated tires to which paragraph (5) 
applies)"; and 
(2) by adding after paragraph (4) the following new para-
graph : 
"(5) Laminated tires (not of the type used on highway vehi-
cles) which consist wholly of scrap rubber from used tire casings 
with an internal metal fastening agent, 1 cent a pound." 
(b) The amendment made by subsection (a) shall apply with 
respect to articles sold on or after the first day of the first month 
which begins more than 10 days after the date of the enactment of 
this Act. 
(c) Section 209(c) (1) (E) of the Highway Revenue Act of 1956 
(relating to transfer to the Highway Trust Fund of amounts equiva-
lent to certain taxes) is amended by striking out "section 4071(a) 
(1), (2), and (3)" and inserting in lieu thereof "section 4071(a) (1), 
(2), (3), and (5)". 
Approved April 22, 1960. 
Effective date. 
Highway 
t r u s t 
fund. 
70 Stat. 398. 
23 u s e 120 note. 
Public Law 86-441 
AN ACT 
To continue for two years the suspension of duty on certain alumina and bauxite, 
and to extend until July 16, 1960, the suspension of duty on imports of crude 
chicory and the reduction in duty on ground chicory. 
April 22, 1960 
[H. R. 9307] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 2 of 
the Act entitled "An Act to continue the temporary suspension of duty 
on certain alumina and bauxite", approved May 16,1958 (Public Law 
85-415; 72 Stat. 119), is amended by striking out "before July 16, 
1960" and inserting in lieu thereof "before July 16,1962". 
SEC. 2. (a) Section 1 of the Act entitled "An Act to suspend for 
two years the duty on crude chicory and to amend the Tariff Act of 
1930 as it relates to chicory", approved April 16, 1958 (72 Stat. 87; 
19 U.S.C. 1001, par. 776 and note), is amended by striking out "the 
two-year period beginning the day following the date of enactment 
of this Act" and inserting in lieu thereof "the period beginning April 
17,1958, and expiring at the close of July 16,1960". 
(b) Section 3 of such Act is amended by striking out "after the 
date of the enactment of this Act and prior to the expiration of two 
years after such date" and inserting in lieu thereof "after April 16, 
1958, and prior to the close of July 16,1960". 
Approved April 22, 1960. 
A l u m i n a 
a n d 
bauxite. 
Duty suspension. 
19 u s e 1001, par. 
6 note. 
Chicory.. 
72 Stat. 88. 
Public Law 86-442 
AN ACT 
To repeal section 1505 of the Social Security Act so that in determining eligibility 
of Federal employees for unemployment compensation their accrued annual 
leave shall be treated in accordance with State laws, and for other purposes. 
April 22, I960 
[H. R.. 3472] 
Be It enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That, effective only 
with respect to benefit years which begin more than thirty days after 
the date of enactment of this Act, section 1505 of the Social Security 
Act (42 U.S.C. 1365) is hereby repealed. 
Social Secur it y 
Act. 
R e p e a l 
a nd 
amendments. 
68 Stat. 1133. 
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