United States Congressional Serial Set

RECIPROCAL PRIVILEGES OF FREE IMPORTATION TO MEMBERS OF THE ARMED FORCES OF OTHER NATIONS

JUNE 15, 1949.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Mr. DOUGHTON, from the Committee on Ways and Means, submitted the following

REPORT

(To accompany H. R. 50861

The Committee on Ways and Means, to whom was referred the bill (H. R. 5086) to accord privileges of free importation to members of the armed forces of other nations, having considered the same, report favorably thereon without amendment and recommend that the bill do pass.

PURPOSE

The purpose of the bill is to extend to members of the armed forces of any foreign country on duty in the United States, its Territories or possessions (of whom there are now less than 600) exemption from duties and internal-revenue taxes imposed upon or by reason of the importation or withdrawal from warehouse of articles, for the official use of a member of the armed forces of a foreign country, or for the personal use of himself or any member of his immediate family. The exemption is conditioned upon reciprocal treatment being accorded to members of the armed forces of the United States (of whom there are now approximately 7,100 serving in foreign countries other than occupied territory) and members of their immediate families.

Personnel of the armed forces of the United States and members of their immediate families are in most, if not all, cases accorded exemptions by the foreign country in which they are stationed comparable to those provided in the bill, but the continuation of such privileges is jeopardized by the termination on June 30, 1948, of a wartime statute (Public Law 635, 75th Cong., 56 Stat. 462) limited to members of the armed forces of the United Nations stationed in this country.

H. Repts., 81-1, vol. 4- -63

GENERAL STATEMENT

on of the bill would exempt from duties and internal revenue posed upon or by reason of importation or withdrawal from va.cpouse (including taxes imposed by secs. 3350 and 3360 of the Internal Revenue Code upon articles coming into the United States From the Virgin Islands and Puerto Rico), and from all customs charges and exactions, imported articles which are

(1) for the official use of persons who are on duty in the United States, its Territories, or possessions as members of the armed forces of any foreign country, or

(2) for the personal use of such persons or members of their immediate families

This section contains a proviso that, when the Secretary of the Treasury shall find and officially advise collectors of customs that members of the armed forces of the United States, or members of their immediate families, are not being accorded reciprocal privileges by a foreign country, the privileges granted by the United States shall thereafter be accorded to members of the armed forces of such foreign country, or to members of their immediate families, only to the extent that similar treatment is being accorded by that country to members of the armed forces of the United States or members of their immediate families.

Section 2 of the bill provides that the exemptions from duties, taxes, charges, and exactions shall be subject to compliance with such regulations as the Secretary of the Treasury shall prescribe, and section 3 provides that the act shall be effective as to articles entered for consumption, or withdrawn from warehouse for consumption, on or after the day following the date of its enactment.

The Secretary of Defense included this legislation in the legislative program of the National Military Establishment. The measure has been coordinated with the Departments of the Army, Navy, and Air Force, and with the Treasury Department.

The Department of State in a communication to the Secretary of the Navy recommended that legislation of this character be sought. The Bureau of the Budget has interposed no objection to its enactment.

PROVIDING FUNDS FOR THE EXPENSES OF THE INVESTIGATIONS AND STUDIES AUTHORIZED BY HOUSE RESOLUTION 234

JUNE 15, 1949.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Mrs. NORTON, from the Committee on House Administration, submitted the following

REPORT

[To accompany H. Res. 242]

The Committee on House Administration, to whom was referred the resolution (H. Res. 242) providing that the expenses of conducting the studies and investigations authorized by House Resolution 234, Eighty-first Congress, incurred by the Committee on Armed Services, not to exceed $50,000, including expenditures for the employment of experts, special counsel, and clerical, stenographic, and other assistants, shall be paid out of the contingent fund of the House on vouchers authorized by such committee and signed by the chairman of the committee and approved by the Committee on House Administration, having considered the same, report favorably thereon with amendments and recommend that the resolution as amended do pass. The amendment is as follows:

Line 4, strike out "$50,000" and insert "$25,000" in lieu thereof.

GENERAL STATEMENT

Section 1 of the bill would exempt from duties and internal revenue taxes imposed upon or by reason of importation or withdrawal from warehouse (including taxes imposed by secs. 3350 and 3360 of the Internal Revenue Code upon articles coming into the United States from the Virgin Islands and Puerto Rico), and from all customs charges and exactions, imported articles which are