An Act for the relief of civilian employees of the New York Naval Shipyard and the San Francisco Naval Shipyard erroneously in receipt of certain wages due to a misinterpretation of a Navy civilian personnel instruction
PL 87-871 (H.R.10002), enacted 10/23/1962

1162 
PUBLIC LAW 87-871-OCT. 23, 1962 
[76 STAT. 
Ante, 
p. 983. 
68A Stat. 50. 
26 u s e 166. 
Ante, 
p. 979. 
Effective date. 
"(B*) meets the requirements of subparagraphs (B), (C), 
(D), (E), and (F) of paragraph (19) of this subsection 
(relating to definition of domestic building and loan associa-
tion) determined with the application of the second, third, 
and fourth sentences of paragraph (19). 
In determining whether an institution meets the requirements 
referred to in subparagraph (B) of this paragraph, any reference 
to an association or to a domestic building and loan association 
contained in paragraph (19) shall be deemed to be a reference to 
such institution. 
In the case of an institution which, for the 
taxable year, is a cxjoperative bank within the meaning of the 
first sentence of this paragraph by reason of 
the application 
of the second and third sentences of paragraph (19) of this sub-
section, the deduction otherwise allowable under section 166(c) 
for a reasonable addition to the reserve for bad debts shall, under 
regulations prescribed by the Secretary or his delegate, be reduced 
in a manner consistent with the reductions provided by the table 
contained in section 593(b)(5)." 
(b) The amendment made by subsection (a) of this section shall 
apply with respect to taxable years beginning after the date of the 
enactment of the Revenue Act of 1962. 
Approved October 23, 1962. 
October 23, 1962 
[H. R. 10002] 
Public Law 87-871 
^ 
AN ACT 
For the relief of civilian employees of the New York Naval Shipyard and the 
San Francisco Naval Shipyard erroneously in receipt of certain wages due 
to a misinterpretation of a Navy civilian personnel instruction. 
Naval ship-
yards, New York 
and San Francisco. 
Relief of certain 
civilian employ-
ees. 
Be it enacted by the Senate and House of Representatives 
of the 
Tlmted States 
of America 
in Congress assem,bled, That civilian 
employees and former civilian employees of the New York Naval 
Shipyard and the San Francisco Naval Shipyard are relieved of all 
liability to refund to the United States the amounts, which were 
otherwise correct, and which occurred without fault on their part, 
erroneously received by them after June 1, 1960, and before March 1, 
1962, caused by a premature within-grade advancement based upon 
a misinterpretation of Navy Civilian Personnel Instruction 552 
entitled "Salary and Wa^e Changes". Any employee or former 
employee who has at any time made repayment to the United States 
of any amount paid to him as a result of this misinterpretation is 
entitled to have refunded to him the amount repaid provided applica-
tion is made within one year. 
SEC. 2. In the audit and settlement of the accounts of any certifying 
or disbursing officer of the United States full credit shall be given 
for the amount for which liability is relieved by this Act. 
SEC. 3. Appropriations available for the pay of civilian personnel 
of the Navy are available for refunds under this Act. 
Approved October 23, 1962. 
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