SHIPPING-Continued. 5. Remission or mitigation of fines, penalties, and forfeitures in connection with the sale of a vessel in violation of section 9 of the Shipping Act, 1916, as amended.-The Secretary of Commerce has authority to remit or mitigate the forfeiture of a vessel provided for in section 9 of the Shipping Act, 1916, as amended. The Secretary does not have authority to exercise the power of remission or mitigation with respect to the fine provided for the misdemeanor declared by the statute, unless and until the fine is imposed. 188. 6. Title interest of the United States in the ex-"U. S. S. Memphis".It is clear from the facts stated by the Judge Advocate General of the Navy and set forth herein that the United States intended to, and did, transfer to the A. H. Radetsky Iron and Metal Company the full and unconditional title to the exU. S. S. Memphis, aground on the shores of Santo Domingo, and that the United States has no title to the vessel at this time. 328. 7. Same. The failure of the Government to comply with statutory requirements relative to public contracts enacted for the sole protection of the Government does not render such contracts void, but only voidable at the Government's option, and only the Government can take advantage of such failure. 328. CONDITION OF VESSEL FACTOR IN ESTABLISHING LOAD LINES. See LOAD LINE OF VESSELS. CONSTRUCTION OF NAVAL VESSELS. See NAVY, 1, 2. SEIZURE OF LEAD ON GERMAN VESSEL BY GREAT BRITAIN. VESSELS MEETING REQUIREMENTS FOR OCEAN-MAIL SERVICE. SHIPPING BOARD. DISPOSITION OF SURPLUS REAL PROPERTY. See REAL PROP- SILVER CERTIFICATES. 1. Delivery of silver certificates in lieu of silver dollars under proclamation of December 21, 1933.-The President is empowered by section 12 of the Gold Reserve Act amending paragraph (2) subsection (b), section 43 of the Agricultural Adjustment Act, to authorize and direct the Secretary of the Treasury to issue and deliver silver certificates in lieu of silver dollars deliverable under Proclamation No. 2067 of December 21, 1933. 89. 2. Same.-The Secretary of the Treasury may exact seigniorage for the issuance and delivery of such silver certificates. SINGLE BONDS. See BONDS, 7, 8. SLUM-CLEARANCE PROJECTS. See LANDS, 1; NATIONAL HOUSING ACT, 11. SOLDIERS. See ARMY, 1; WORLD WAR ADJUSTED COMPENSATION ACT. SOUTHERN RAILROAD CO. EXTENSION OF TIME FOR CERTAIN BRIDGE ALTERATIONS. See STATE GRANTS OF EMERGENCY RELIEF. BUY AMERICAN ACT. See EMERGENCY RELIEF. STATUTES. Effect of act of August 27, 1935, providing for disposition of DELEGATION OF STATUTORY POWERS. See PUERTO RICO, 4, 5. STATUTORY CONSTRUCTION. STOCK. REPEAL OF STATUTE BY IMPLICATION. See PROPERTY, 3, 4. PREFERRED DIVIDENDS, RIGHT OF UNITED STATES TO CUMU- SUBSISTENCE HOMESTEADS. 1. Applicability of section 208 of the National Industrial Recovery Act with respect to providing subsistence homesteads for Indians.— The principal, stated in opinion of September 10, 1934, that section 208 of the National Industrial Recovery Act does not contemplate collective or communal ownership, but actual purchase by those who occupy the land and the houses erected thereon, is applicable to homesteads provided for Indians beyond the limits of an Indian reservation, but is inapplicable with respect to homesteads provided for Indians within an existing Indian reservation or added to an existing one under the act of June 18, 1934, and subject to its provisions. 118. 2. Federal Subsistance Homestead Corporation.-The Federal Subsistence Homesteads Corporation is not authorized under section 208 of the National Industrial Recovery Act to convey land and buildings to cooperatives of homesteaders for leasing to individual homesteaders. 57. 3. Same. The Corporation may convey land to a cooperative for community use of homesteaders who have previously purchased homestead tracts, and it may construct, equip, and convey to a cooperative, but not gratuitously, certain things enumerated herein administratively determined to be reasonably necessary for carrying out the purposes of the Recovery Act. 57. SUBSISTENCE HOMESTEADS-Continued. 4. Same. The Corporation may make loans to a cooperative to enable it to operate. It may not make loans to a private industry, but it may sell or lease land to a private industry to induce it to locate near a subsistence homestead. It may also lease tracts to teachers, social workers, and professional technicians and convey to local counties, or dedicate to the public, streets, parks, etc., constructed with funds made available under section 208. 57. 5. Same.-Moneys paid to the Corporation by homesteaders as interest on amortization or on advances made by the Corporation should be covered into the Treasury as miscellaneous receipts. 57. 6. Same.-Lands purchased for subsistence homesteads which cannot be used immediately may be leased by the Corporation, and the rentals received should be covered into the Treasury as Miscellaneous Receipts. 57. 7. Construction with funds appropriated therefor by the National Industrial Recovery Act.-The Federal Subsistence Homesteads Corporation is authorized to expend money appropriated under section 208 of the National Industrial Recovery Act for the construction of subsistence homesteads without the consent of the state in which such construction is to take place. 31. 8. Same. The attempted taxation of the real or personal property owned by the Federal Subsistence Homesteads Corporation by State, county, city, or other local taxing authorities should be contested, the question of liability being ultimately for the courts to determine. 2. 9. Same. The occupants of the homesteads will not be "wards of the Federal Government", in the sense that they are removed from the political status of residents of the State and of the subdivision thereof in which they live, but will be entitled to the rights and privileges, and subject to the duties and obligations, of citizens and will be subject to arrest by local authorities. Their right to vote will depend upon State law. 2. 10. Same.-As citizens and as potential taxpayers, the occupants of the homesteads will be entitled to such police and fire protection as may ordinarily be provided by the State, county, or municipality for communities similarly situated; will be entitled to use the public schools and the public roads; and will be entitled to have their needs for such facilities considered by the local authorities in like manner as other citizens. 2. 11. Same. The Federal Subsistence Homesteads Corporation is authorized to pay a reasonable charge for such evidences of title as may be required by the Attorney General to formulate his opinion as to the validity of the title. 2. SUBSISTENCE HOMESTEADS-Continued. 12. Same. It is within the province of the United States Employees. Compensation Commission to decide whether employees of the Division of Subsistence Homesteads in Washington and employees of the Federal Subsistence Homesteads Corporation on the various projects in the various States are entitled to the benefit of the United States Employees' Compensation Act; and it is suggested that the matter be handled with the Commission. 2. 13. Same. It is not the policy of the United States Government to carry insurance on its property. However, the occupants of the homesteads will have, or will in time acquire, insurable interests, and such interests may properly be insured either by the individuals themselves or by the Corporation acting in their behalf and at their expense. 2. 14. Same.-The Federal Subsistence Homesteads Corporation may lawfully acquire options as an incident of the purchase of land. 2. 15. Same. The attempted imposition of license, franchise, occupation, income, and excise taxes upon the Federal Subsistence Homesteads Corporation by Delaware or any other State should be contested, the question of liability being ultimately for the courts to determine. 2. 16. Same. It is unnecessary for the Federal Subsistence Homesteads Corporation to qualify and register as a foreign corporation in States other than Delaware. 2. 17. Same. 2. To the extent that the Corporation must supply a facility it may contract therefor, and there is no disability to contract with a State or other political subdivision for the supplying of a facility which the State or other political subdivision is not otherwise legally obligated to furnish. 18. Same.-The Corporation may make loans for the purchase of livestock, tools, implements, seed, fertilizer, and household furnishings and furniture, or may itself purchase and resell them to the occupants of the homesteads, when determined to be reasonably necessary in order to carry out the purposes of the statute, and assuming that such regulation as may be issued comes within its terms. 2. SUGAR. Purchase and distribution of surplus sugar for relief purposes.The Secretary of Agriculture is authorized to purchase surplus sugar within the areas designated in section 15 (f) of the Agricultural Adjustment Act, as amended, with funds set apart for such use, and to distribute it for relief purposes in continental United States without charging it against the quotas of such areas. 106. SUPPLIES. GOVERNMENT CONTRACTS, ANTITRUST LAWS. See CONTRACTS, 1. TARIFF. See CUSTOMS LAWS. TAXATION. 1. Cotton control act.-Questions arising under the Bankhead Act.-There is no authority for the suspension or elimination of the tax levied upon cotton under the Bankhead Cotton Control Act other than that contained in section 2 of that Act. 87. 2. Same. A finding and proclamation by the President that the economic emergency in cotton production and marketing has ceased to exist would terminate the taxing provisions of the Cotton Control Act with respect to all cotton harvested after the effective date of the proclamation. 87. 3. Same.-Such proclamation made under, and for the purposes of, the Cotton Control Act would have no effect upon operations concerning cotton under the Agricultural Adjustment Act. 87. 4. Taxation of motor-vehicle fuels sold on Federal reservations in Territory of Hawaii.-Section 10 of the Act of June 16, 1936, 49 Stat. 1521, permits the Territory of Hawaii to levy taxes on motor-vehicle fuels sold, as provided therein, upon United States military or other reservations when such fuels are not for the exclusive use of the United States. The officers in charge of Federal reservations are required merely to report the amount of motor-vehicle fuels sold otherwise than for the exclusive use of the United States. 519. 5. Same. It lies with the territorial government and its appropriate officers to construe its laws and determine whether taxes are to be levied upon sales not for the exclusive use of the United States. Questions respecting the legality of taxes so levied would concern the territorial government and those subjected to the tax, and would not arise in the administration of the War Department. 6. Same. 519. An officer of the War Department chargeable with collecting the taxes and paying them over to the territorial government acts on behalf of the Territory under authority from the Congress. Such officer is not authorized to review the acts of other public officers whose duty it is to levy the taxes and for that purpose to interpret the laws; on the contrary, he should consult them if in doubt respecting the levy, collection, or payment of the taxes on sales of motor-vehicle fuels within the Federal reservation. 519. 7. Same.-State taxation of motor-vehicle fuels sold in national parks.-National parks are reservations within the meaning of Section 10 of the Hayden-Cartwright Act of June 16, 1936, which permits any State, Territory, or the District of Columbia to tax motor-vehicle fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies located on United States military or other reservations when such fuels are not for the exclusive use of the United States; 144790°-37-vol. 38-44 |