An Act to authorize the States to organize and maintain State Defense Forces, and for other purposes
PL 84-364 (H.R.7289), enacted 08/11/1955

686 
PUBLIC LAW 364-AUG. 11, 1955 
[69 ST A T . 
De structlon after 
refund or credit. 
I s s u an c( 
stamps. 
of 
Rules and regu-
lations. 
wines, (2) rectifier for rectification or for bottling, or which have 
been used in the process of rectification, under Government super-
vision as provided by law and regulations, or (3) a wholesale or 
retail liquor dealer, all hereinafter referred to as the possessor or 
possessors. The refunds and credits authorized b^ this Act may be 
made to (1) any of the possessors, except a retail liquor dealer, or 
(2) to any distiller, winemaker, rectifier, importer, or wholesale liquor 
dealer who replaced for the possessor the full equivalent of the dis-
tilled spirits or wines so lost or rendered unmarketable or condemned, 
without compensation, remuneration, payment, or credit of any kind 
in respect of the tax, or tax and duty, on such spirits or wines. A 
claim for the amount of such tax, or such tax and duty, shall be filed 
with the Secretary of the Treasury within ninety days from the date 
of enactment of this Act. The claimant shall furnish proof to the 
Secretary's satisfaction that (1) the internal revenue tax on such 
spirits or wines, or the tax and duty if imported, was fully paid, 
(2) such spirits or wines were lost or rendered unmarketable or con-
demned by a duly authorized health official of the United States or 
of a State, (3) the claimant was not indemnified by any valid claim 
of insurance or otherwise against loss of the tax, or tax and duty, 
paid on the spirits or wines, and (4) in those cases where applicable, 
that the claimant has had replaced for the possessor the full equivalent 
of the spirits or wines so lost or rendered unmarketable or condemned, 
without compensation, remuneration, payment, or credit of any kind 
in respect of the tax, or tax and duty, on such spirits or wines. 
(b) When the Secretary, pursuant to this Act, makes refund, or 
allows credit, in the amount of the tax, or tax and duty, on spirits or 
wines rendered unmarketable or condemned by a duly authorized 
health official, such spirits or wines shall be destroyed under the super-
vision of the Secretary or his delegate, unless such spirits or wines 
were, prior to the enactment of this Act, destroyed under the super-
vision or observation of the Secretary or his delegate. 
(c) Where credit is allowed to a distiller, winemaker, or rectifier 
for the internal revenue tax previously paid as aforesaid, the Secre-
tary is authorized and directed to provide for the issuance of stamps 
to cover the tax on distilled spirits or wines subsequently withdrawn 
or rectified to the extent of the credit so allowed. 
(d) The Secretary is authorized to prescribe such rules and regula-
tions as may be necessary to carry out the provisions of this Act. 
Approved August 11, 1955. 
August 11, 1955 
Public Law 364 
CHAPTER 802 
AN ACT 
[H.R. 7289] 
rpQ authorize the States to organize and maintain State Defense Forces, and 
for other purposes. 
state 
d e f e n s e 
forces. 
64 Stat. 1072. 
32 u s e 194. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 61 of 
the National Defense Act, as amended (39 Stat. 198), is amended by 
adding the following subsection: 
"(b) In addition to the Army National Guard and Air National 
Guard heretofore authorized by this Act, the States may, as provided 
by the laws of such State, organize and maintain State defense forces. 
State defense forces established under this section may not be called, 
ordered, or in any manner drafted, as such, into the Armed Forces of 
the United States. 
State defense forces may be used within their 
respective State borders as deemed necessary by the chief executive 
69 S T A T . ] 
PUBLIC LAW 365-AUG. 11, 1955 
thereof. A member of a State defense force established under this 
section is not exempt from military service in the Armed Forces of the 
United States under any Federal law by reason of membership therein, 
and further, such member is not entitled to pay, allowances, subsist-
ence, transportation, or medical care or treatment from Federal funds. 
No person may become a member of the organized militia established 
under this section if he is a member of the Reserve Forces as defined 
in section 101 of the Armed Forces Reserve Act of 1952." 
|^ ^t^*,* ^^ ^ 
Approved August 11, 1955. 
Public Law 365 
CHAPTER 803 
AN A C T 
August 11, 1955 
To provide permanent authority for the relief of certain disbursing officers, and 
[H.R. 7034] 
for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That (a) whenever 
(1) any deficiency exists or occurs in the official disbursing accounts of 
Relief, 
any disbursing officer or former disbursing officer of any department, 
agency, or independent establishment of the Government in conse-
quence of the making of any illegal, improper, or incorrect payment, 
and (2) the Comptroller General or any officer of the General Ac-
counting Office designated by the Comptroller General determines, 
upon his own motion or upon written findings and recommendations 
made by the head of the department, agency, or independent estab-
lishment concerned, or his designees for that purpose, that such pay-
ment was not the result of bad faith or lack of due care on the part of 
such disbursing officer, the Comptroller General or his designee is 
authorized in his discretion to relieve such disbursing officer of ac-
countability and responsibility, and allow credit in his official disburs-
ing accounts, for such deficiency. 
Such relief may be denied in any 
case in which the Comptroller General or his designee determines that 
the department, agency, or independent establishment concerned has 
not diligently pursued collection action in accordance with procedures 
prescribed bv the Comptroller General. 
(b) Nothing contained in this section shall (1) affect the liability, 
or authorize the relief, of any payee, beneficiary, or recipient of any 
illegal, improper, or incorrect payment, or (2) relieve any such dis-
bursing officer, the head of any department, agency, or establishment, 
or the Comptroller General of responsibility to pursue collection ac-
tion against any such payee, beneficiary, or recipient. 
This section 
shall not deprive any such disbursing officer of any right which he 
otherwise may have to obtain relief by any other means with respect 
to any illegal, improper, or incorrect payment. 
(c) Whenever it is necessary in the opinion of the Comptroller 
General to restore or otherwise adjust in the account of any disbursing 
officer any amount as to which relief is granted under this section, such 
amount, unless another appropriation is specifically provided therefor, 
shall be charged to the appropriation or fund available for the expense 
of the disbursing function at the time the adjustment is effected. 
SEC. 2. (a) The Act entitled "An Act to authorize relief of disburs-
ing officers of the Army on account of loss or deficiency of Government 
funds, vouchers, records, or papers in their charge", approved 
December 13, 1944 (58 Stat. 800 as amended; 31 U. S. C. 95a), is 
amended to read as follows: 
Disbursing 
offi-
cers. 
%