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All 66 Stat. 46.
SEC. 4. The analysis of chapter 402 of title 18 of the United States 64 Stat. 1085. Code is amended by inserting immediately after and underneath item "Sec. 5024. Where applicable", two new items as follows:
"Sec. 5025. Applicability to District of Columbia prisoners.
Approved April 8, 1952.
All 66 Stat. 68.
Public Law 333 82d Congress
To authorize the Attorney General to admit persons committed by State courts to Federal penal and correctional institutions when facilities are available.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That chapter 401 of title 18 of the United States Code is hereby amended by adding at 64 Stat. 1090. the end thereof, immediately after section 5002, a new section as follows:
"g 5003. Custody of State offenders.
"(a) The Attorney General, when the Director shall certify that proper and adequate treatment facilities and personnel are available, is hereby authorized to contract with the proper officials of a State or Territory for the custody, care, subsistence, education, treatment, and training of persons convicted of criminal offenses in the courts of such State or Territory: Provided, That any such contract shall provide for reimbursing the United States in full for all costs or other expenses
"(b) Funds received under such contract may be deposited in the Treasury to the credit of the appropriation or appropriations from which the payments for such service were originally made.
"(c) Unless otherwise specifically provided in the contract, a person committed to the Attorney General hereunder shall be subject to all the provisions of law and regulations applicable to persons committed for violations of laws of the United States not inconsistent with the sentence imposed."
SEC. 2. The analysis of chapter 401 of said title 18 of the United States Code is amended by inserting at the end of such analysis a new item, "5003. Custody of State offenders."
Chapter 289 - 2d Session
To assist Federal prisoners in their rehabilitation.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That chapter 315 of title 18 of the United States Code is amended by adding the following new section:
" 4284. Advances for rehabilitation.
"(a) The Attorney General, under such regulations as he prescribes, acting for himself or through such officers and employees as he designates, may use so much of the trust funds designated as 'Commissary Funds, Federal Prisons' (31 U. S. C. 725s (22)), as may be surplus to other needs of the trust, to provide advances to prisoners at the time of their release, as an aid to their rehabilitation.
48 Stat. 1234.
"(b) An advance made hereunder shall in no instance exceed $150 except with the specific approval of the Attorney General, and shall in every case be secured by the personal note of the prisoner conditioned to make repayment monthly when employed, or otherwise possessed of funds, with interest at a rate not to exceed 6 per centum per annum and subject to an agreement on the part of the prisoner that the funds so advanced shall be expended only for the purposes designated in the loan agreement. Repayments of principal and 66 Stat. 72. interest shall be credited to the trust fund from which the advance 66 Stat. 73. was made. Any unpaid principal or interest on said note shall be considered as a debt due the United States."
SEC. 2. The Attorney General may accept gifts or bequests of Gifts. money for credit to the "Commissary Funds, Federal Prisons", which gifts or bequests, for the purpose of Federal income, State, and gift taxes, shall be deemed to be gifts or bequests to or for the use of the United States.
SEC. 3. The analysis of chapter 315 of title 18, United States Code, immediately preceding section 4281, is amended by adding the following new item:
"4284. Advances for rehabilitation."
Approved May 15, 1952.
H. R. 7189
All 66 Stat. 87.
To amend the provisions of the Internal Revenue Code which relate to machine guns and short-barrelled firearms, so as to impose a tax on the making of sawed-off shotguns and to extend such provisions to Alaska and Hawaii, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
IMPOSITION OF TAX ON THE MAKING OF CERTAIN FIREARMS
SECTION 1. Subchapter B of chapter 25 of the Internal Revenue 53 Stat. 291. Code is hereby amended by adding at the end thereof the following 26 U.S.C. new section:
"SEC. 2734. TAX ON MAKING FIREARMS.
"(a) RATE.-There shall be levied, collected, and paid upon the making in the United States of any firearm (whether by manufacture, putting together, alteration, any combination thereof, or otherwise) a tax at that rate provided in section 2720 (a) which would apply to any transfer of the firearm so made.
(b) EXCEPTIONS.-The tax imposed by subsection (a) shall not apply to the making of a firearm
"(1) by any person who is engaged within the United States in the business of manufacturing firearms;
"(2) from another firearm with respect to which a tax has been paid, prior to such making, under either section 2720 (a) or under subsection (a) of this section; or
"(3) for the use of (A) the United States Government, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, or (B) any peace officer or any Federal officer designated by regulations of the Secretary.
(c) BY WHOM PAID; WHEN PAID.-The tax imposed by subsection (a) shall be paid by the person making the firearm. Such tax shall be paid in advance of the making of the firearm.
(d) How PAID.-Payment of the tax imposed by subsection (a) shall be represented by appropriate stamps to be provided by the Secretary.
"(e) DECLARATION.-It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary may by regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual.”
EXTENSION OF FIREARMS TAXES TO-ALASKA AND HAWAII
SEC. 2. (a) Section 2720 (a) of the Internal Revenue Code is hereby amended by striking out "continental United States" and inserting in lieu thereof "United States"
All 66 Stat. 88.
53 Stat. 393.
26 U.S.C. 3263.
(b) Section 2783 (e) of the Internal Revenue Code (defining the term "continental United States") is hereby repealed.
(c) Paragraphs (d), (e), and (f) of section 2733 of the Internal Revenue Code are hereby amended by striking out "continental United States" in each such paragraplr and inserting in lieu thereof "United States".
SEC. 3. (a) Section 2723 (c) of the Internal Revenue Code is hereby amended to read as follows:
"(c) DOCUMENTS TO ACCOMPANY TRANSFERS.-No person shall transfer a firearm unless such person, in addition to complying with subsection (b), transfers therewith (in compliance with such regulations as may be prescribed under this subchapter for proof of payment of all taxes on such firearm)—
"(1) for each prior transfer of such firearm which was subject to the tax imposed by section 2720 (a), the stamp-affixed order provided in this section, and
"(2) for any making of such firearm which was subject to the tax imposed by section 2734 (a), the stamp-affixed declaration provided in section 2734."
(b) Section 2726 (a) of the Internal Revenue Code is hereby amended to read as follows:
"(a) POSSESSING FIREARMS UNLAWFULLY TRANSFERRED OR MADE.—It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of section 2720, 2721 (b), 2722, 2723, 2727, or 2731 of this subchapter, or which has at any time been made in violation of section 2734 of this subchapter." (c) Section 2730 (a) of the Internal Revenue Code is hereby amended by striking out "transferred” and inserting in lieu thereof "transferred or made".
(d) Section 2731 of the Internal Revenue Code is hereby amended by striking out "section 2720 (a)" and inserting in lieu thereof "sections 2720 (a) and 2734 (a)".
(e) Section 3261 (b) of the Internal Revenue Code is hereby amended by striking out the proviso and by adding at the end of such section 3261 (b) the following new sentence: "No person shall be required to register under this subsection with respect to a firearm which such person acquired by transfer or importation or which such person made, if provisions of subchapter B of chapter 25 applied to such transfer, importation, or making, as the case may be, and if the provisions which applied thereto were complied with."
(f) Section 3261 (c) of the Internal Revenue Code is hereby repealed.
(g) Section 3263 (b) of the Internal Revenue Code is hereby amended by inserting "or a stamp-affixed declaration as provided in section 2734" after "section 2723”.
SEC. 4. (a) The effective date of the amendments made by this Act shall be the first day of the fourth month following the month in which this Act is enacted.
(b) Notwithstanding subsection (a), registration under section 3261 of the Internal Revenue Code which is required by reason of the amendments made by this Act shall commence on the first day of the second month following the month in which this Act is enacted.
(e) Nothing in subchapter B of chapter 25 of the Internal Revenue
All 66 Stat. 89.
Revenue Code, as amended by this Act, shall impose any liability 53 Stat. 393. (whether criminal or otherwise) in respect of any act or failure to SS3260-3266. act occurring before the effective date specified in subsection (a), unless such liability would have existed in respect of such act or failure to act under the provisions of such subchapter B and part VIII as they existed on the day prior to the effective date specified in subsection (a).
(d) In the case of any person who is liable for a tax under any provision of section 3260 (a) of the Internal Revenue Code solely by reason of the amendments made by this Act and who (prior to the effective date of these amendments) commenced the activity which makes him subject to tax under such provision, such tax shall be reckoned proportionately from the beginning of the effective date of these amendments to and including the thirtieth day of June following; and such tax shall be due on, and payable on or before, the last day of the fourth month after the month in which this Act is enacted.
Approved May 21, 1952.