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charged the officers and enlisted men of the Army, Navy, and Marine Corps. Sec. 1, act of Mar. 6, 1920 (41 Stat. 506); 14 U.S. C. 31; 34 U. 8. C. 535.

2049. Commissary supplies; issue to Indians.—The President is authorized to cause such rations as he deems proper, and as can be spared from the Army provisions without injury to the service, to be issued, under such regulations as he shall think fit to establish, to Indians who may visit the military posts or agencies of the United States on the frontiers, or in their respective nations, and a special account of these issues shall be kept and rendered. R. S. 2110; 25 U. 8. C. 141.

The Secretary of the Interior has recommended express repeal of this section, based on R. S. 2110; 25 U. S. C. 141, as no longer in use.

2050. Commissary supplies; sale to Lighthouse Service personnel.-Hereafter officers and crews of vessels of the Lighthouse Service and light keepers and depot keepers of the Lighthouse Service shall be permitted to purchase commissary and quartermaster supplies from the Army, Navy, or Marine Corps at the price charged officers and enlisted men of the Army, Navy, or Marine Corps. Sec. 4, act of May 22, 1926 (44 Stat. 626); 33 U. 8. C. 754a.

2051. Commissary supplies; issue to Navy and Marine Corps personnel.—The officers of the Subsistence Department shall, upon the requisition of the naval or marine officer commanding any detachment of seamen or marines under orders to act on shore, in co-operation with the land troops, and during the time such detachment is so acting or proceeding to act, furnish rations to the officers, seamen, and marines of the same. R. S. 1143; 10 U. 8. C. 75; 34 U. 8. C. 541.

The Subsistence Department was merged with the Quartermaster Corps by sec. 3, act of Aug. 24, 1912 (37 Stat. 593).

For first paragraph of this section as published in 1929 Edition, see 1945, ante. The second paragraph, based on act of Feb. 28, 1929 (45 Stat. 1357), making appropriations for the War Department has been superseded. See 1945, ante.

2052. Commissary supplies; sale to Navy and Marine Corps personnel. Provided further, That hereafter the officers and enlisted men of the Navy and the Marine Corps shall be permitted to purchase subsistence supplies at the same price as is charged the officers and the enlisted men of the Army; and the officers and the enlisted men of the Army shall be permitted to purchase subsistence supplies from the Navy and Marine Corps at the same price as is charged the officers and the enlisted men of the Navy and Marine Corps. Sec. 1, act of Aug. 29, 1916 (39 Stat. 630); 10 U. S. C. 1233 ; 34 U. 8. C. 538.

Provided further, That articles of serviceable quartermaster property may be sold by the Quartermaster General of the Army to officers of the Navy and Marine Corps, for their use in the public service, in the same manner as these articles are now sold to officers of the Army. Sec. 1, act of Mar. 4, 1915 (38 Stat. 1079); 10 U. 8. C. 1234; 34 U. 8. O. 539.

2053. Commissary supplies; sale to Public Health Service officers. Hereafter officers of the Public Health Service may purchase quartermaster supplies from the Army, Navy, and Marine Corps at the same price as is larged officers of the Army, Navy, and Marine Corps. Sec. 1, act of Mar. 6, 1920 (41 Stat. 507); 34 U. S. C. 535; 42 U. 8. C. 32.

2054. Commissary supplies; sale to discharged soldiers receiving medical treatment. That hereafter honorably discharged officers and enlisted men of the Army, Navy, or Marine Corps who are being cared for and are receiving medical treatment from the Public Health Service shall, while undergoing such care and treatment, be permitted to purchase subsistence stores and articles of other

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authorized supplies, except articles of the uniform, from the Army, Navy, and Marine Corps at the same price as charged the officers and enlisted men of the Army, Navy, and Marine Corps. Act of June 5, 1920 (41 Stat. 976); 10 0. 8. C. 1235; 34 U. S. C. 536.

By 1059a, ante, the benefits of this section are extended to discharged soldiers receiving medical treatment from the Veterans' Administration. (J. A. G. 010.3, Oct. 20, 1930, p. 91.) 2055. Commissary supplies; transfer to departments or bureaus.

Provided, That hereafter when under the Army Regulations subsistence supplies are furnished to another bureau of the War Department, or to another executive department of the Government or employees thereof, payment therefor shall be made in cash by the proper disbursing officer of the bureau, office, or department concerned, or by the employee to whom the sale is made. When the transaction is between two bureaus of the War Department the price to be charged shall be the contract or invoice price of the pplies. When the transaction is between the Subsistence Department and another executive department of the Government or employees thereof, the price to be charged shall include the contract or invoice price and ten per centum additional to cover wastage in transit, and the cost of transportation. Act of Mar. 3, 1911 (36 Stat. 1047); 10 U. S. C. 1253.

* * Provided, That reimbursements from this appropriation made to the War or other departments for supplies or subsistence shall be at the net contract or invoice price notwithstanding the provisions of any other Act. Title II, act of Peb. 23, 1931 (46 Stat. 1329), making appropriations for the Department of Justice; Prison Camps.

The second paragraph was repeated in the act of March 4, 1931 (46 Stat. 1574), making appropriations for deficiencies, and in subsequent appropriation acts.

The employees referred to in first paragraph are those of executive departments other than the War Department.

2056. Dental outfits; sale to veterans.—That the Secretary of War is hereby authorized and directed to sell at public or private sale, under such rules and regulations as he may prescribe, all dental outfits in excess of the needs of the Government, preferentially to persons who served in the Army, Navy, Marine Corps, Coast Guard, or the American Red Cross of the United States during the recent war and who are at the time of such sale licensed to practice dentistry; but not more than one set of dental supplies shall be sold at private sale to any one person. Pub. res. of Apr. 17, 1920 (41 Stat. 554); 10 U. 8 .C. 1266.

2057. Firearms; shipment in interstate commerce.--The provisions of this Act shall not apply with respect to the transportation, shipment, receipt, or im. portation of any firearm, or ammunition, sold or shipped to, or issued for the use of, (1) the United States or any department, independent establishment, or agency thereof; (2) any State, Territory, or possession, or the District of Columbia, or any department, independent establishment, agency, or any political subdivision thereof; (3) any duly commissioned officer or agent of the United States, a State, Territory, or possession, or the District of Columbia, or any political subdivision thereof; (4) or to any bank, public carrier, express, or armored-truck company organized and operating in good faith for the transportation of money and valuables; (5) or to any research laboratory designated by the Secretary of the Treasury: Provided, That such bank, public carriers, express, and armored-truck companies are granted exemption by the Secretary of the Treasury; nor to the transportation, shipment, or receipt of any antique or unserviceable firearms, or ammunition, possessed and held as curios or museum pieces: Provided, That nothing herein contained shall be construed to prevent shipments of firearms and ammunition to institutions, organizations, or per

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sons to whom such firearms and ammunition may be lawfully delivered by the Secretary of War, nor to prevent the transportation of such firearms and ammunition so delivered by their lawful possessors while they are engaged in military training or in competitions. Sec. 4, act of June 30, 1938 (52 Stat. 1252); 15 U. S. C. 904.

The above provision is from the "Federal Firearms Act” of June 30, 1938, to regulate commerce in firearms.

2058. Forage; issue to National Guard.—That funds allotted by the Secretary of War for the support of the National Guard shall be available for the purchase and issue of forage, bedding, shoeing, and veterinary services, and supplies for the Government animals issued to any organization, and for animals owned or hired by any State, Territory, District of Columbia, or National Guard organization, not exceeding the number of animals authorized by Federal law for such organization and used solely for military purposes, *. Sec. 90, act of June 3, 1916 (39 Stat. 205); sec. 46, act of June 4, 1920 (41 Stat. 783); sec. 5, act of June 6, 1924 (43 Stat. 471); sec. 1, act of May 28, 1926 (44 Stat. 673); act of April 21, 1928 (45 Stat. 440); 32 U. S. C. 42.

2059. Fuel; sale to officers.—* Provided, That hereafter fuel may be furnished to commissioned officers on the active list by the Quartermaster's Department, for the actual use of such officers only, at the rate of three dollars per cord for standard oak wood, or at an equivalent rate for other kinds of fuel, the amount so furnished to each to be limited to the officer's actual personal necessities as certified to by him:

Act of June 12, 1906 (34 Stat. 250); 10 U. S. C. 1240.

A subsequent provision that heat and light for quarters for officers and enlisted men sball be furnished at the expense of the United States, made by act of Mar. 2, 1907, is set forth, 1458, ante. 2060. Furniture; use in public buildings.

Provided further, That all furniture now owned by the United States in other public buildings or in buildings rented by the United States shall be used, so far as practicable, whether it corresponds with the present regulation plan for furniture or not. Title 1, act of Dec. 20, 1928 (45 Stat. 1048), making appropriations for the Treasury Dept.; 40 U. 8. C. 284.

The compilers of the United States Code have not followed the recommendation of the War Department (Op. J. A. G. 010.3, Nov. 12, 1929, p. 328) that this section, based on Treasury Department Appropriation Act of December 20, 1928, Title I (45 Stat. 1048), and subsequent appropriation acts, 40 U. S. C. 284, be omitted as temporary.

2061. Gasoline; State sales tax.—That all taxes levied by any State, Territory or the District of Columbia upon sales of gasoline and other motor vehicle fuels may be levied, in the same manner and to the same extent, upon such 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. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.

(b) The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel not sold for the exclusive use of the United States during the preceding month. Sec. 10, act of June 16, 1936 (49 Stat. 1521); 23 U. S. C. 55a.

Notes of Decisions In general.-It is well settled that neither | when such fuels are not for the exclusive use a State nor the Nation can impose, one upon of the United States. The question whether the other, a tax which directly burdens it in the fuel tax laws of the territory authorize the exercise of its sovereign powers. Liggett the levying of such taxes is for determination & Myers Tobacco Co. v. U. S. (1936), 82 Ct. by the territorial government and its approCl. 328.

priate officers rather than by the War DeSo-called "gasoline road toll" held under partment. (1936) 38 Op. Atty. Gen. 519. Federal decisions, a reasonable, uniform, and Concessioners selling motor vehicle fuel in valid charge for use of highways demand- National Parks are within the contemplaable of Federal agencies, and not a tax for tion of this section, and States may levy support of State government. Tirrell taxes on sales of motor vehicle fuels by or Johnston, Atty. Gen. et al. (N. H., 1934), through them when such fuels are not for the 171 A. 641 ; affirmed (1934), 293 U. S. 533. exclusive use of the United States. (1936)

Charge by State government against Fed- 38 Op. Atty. Gen. 522. eral Government must not interfere with Sales to Government or its instrumentali. functions of Federal Government, nor seek ties.-Seller of gasoline, under contract to bave Federal Government bear expense of with Government, for use by various governState government. Id.

mental agencies, was not liable for tax imThat maintenance of public highways par-posed by District of Columbia. District of takes of governmental character, does not Columbia v. American Oil Co. (App. D. C., prevent reasonable charge for their use, nor 1930), 39 F. (20) 510. require that Federal Government be given A State tax imposed on dealers in gasoline preferential right to use them. Id.

for the privilege of selling, and measured at Whether State tax constitutes unlawful so many cents per gallon of gasoline sold, is burden on Federal activities is question of void under the Federal Constitution, as apdegree, since absolute immunity may not be plied to sales to instrumentalities of the claimed in respect of all Federal agencies. United States, such as the Coast Guard fleet Id.

and a veterans' hospital. Panhandle Oil So-called State "gasoline road toll" im-Company v. Mississippi ex rel. Knox, Attorposed for general use of State highways held ney General (1928), 277 U. S. 218; reversing not invalid as tax on Federal agency, as re- (Miss., 1927), 112 So. 584 ; Grayburg Oil Co. gards rural mail carrier using own automo- v. Texas (1929), 278 U. S. 582, reversing bile for which Government allows him one (Tex., 1926), 286 S. W. 489 and (Tex., 1928), cent a mile, particularly wbere automobile 3 S. W. (20) 427. is also used for private purposes. Id.

The substance and legal effect is to tax Federal agencies which function only as the sale, and thus burden and tax the United such may not be taxed by State, but Federal States, exacting tribute on its transactions agencies which also engage in extra-govern

for the support of the State. Id. mental functions may not invoke Federal im- Such an exaction infringes the right of the munity, except where Federal functions are dealer to have the constitutional independupduly burdened. Id.

ence of the United States in respect of such Absolute immunity from State taxation ap- purchases remain untrammeled. Id. plies only to Federal possessions or to those California having ceded exclusive legislaheld in Federal capacity, and, where im- tive jurisdiction over San Francisco Presidio munity is claimed because thing taxed is re- to United States, Legislature of that State lated to Federal possession, degree, and eco- could not impose license taxes on sales and nomic aspects must be considered. Id. deliveries of gasoline to post exchange within

Sales by Government or its instrumentali. such military reservation. Standard Oil Co. ties.-A State law, imposing license v. People of State of California (1934), 291 privilege tax on those engaged in business of U. S. 242, reversing (Cal., 1933), 22 P. manufacturing and selling hydroelectric (20) 2. power in State, held invalid as applied to State cannot legislate effectively concernsale of hydroelectric power by the Uniteding matters beyond her jurisdiction and States from hydroelectric plant operated at

within territory subject only to control by or in connection with dam constructed pur- United States. Id. suant to provisions of this section. State State excise tax on sale, distribution, or of Alabama v. U. S. (1930), 38 F. (20) 897, withdrawal from storage of gasoline held reversed on other grounds (1931), 282 U. S. payable on withdrawal thereof from storage

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within State, whether used therein or not. Under this section the Territory of Hawaii Pan American Petroleum Corp. v. State of is permitted by the Federal Government to Alabama. (C. C. A., 1933), 67 F. (20) 590; levy taxes upon sales of motor vehicle fuels certiorari denied (1934), 291 U. S. 670. sold by or through commissaries or post ex- State may levy excise tax on withdrawal changes located on military reservations of gasoline from storage regardless of use

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thereof and even if consumed in generation poses a tax on retailer and not on congumer of motive power for carrying on interstate (St. 1933, pp. 2599–2602, secs. 3, 5, 843, 9). commerce. Id.

M. G. West Co .0. Johnson (Cal., 1937), 66 State excise tax on sale of gasoline is in- P. (20) 1211 ; certiorari denied (1937), 302 operative as to sales to United States directly | U. S. 638. or indirectly through one of its departments Congress has power to create, or cause to for Government use. Id.

be created, corporations which act 1S govSales of gasoline to post exchanges on ernmental instrumentalities to at least a United States military reservations held not limited extent, and clothe the instrumenexempt from State excise taxes payable on talities with exemption from taxation. Id. withdrawal of gasoline from storage in State. Governmental instrumentalities are not Id.

subject to State taxation unless expressly so Imports of gasoline into the Philippine specified by act of Congress. Id. Islands by the plaintiff for the fulfillment of Sales tax is an “excise tax" or a "privilege contracts of sale by it to the United States tax." Id. Government were subject to the Philippine Imposition of tax on retailer under Retail customs duties on imported gasoline, Asiatic Sales Act for sale of furniture to banks orPetroleum Co. v. U. S. (1934), 78 Ct. Cl. ga nized under congressional acts, which 696.

failed to authorize imposition by States of A State may not tax sales of gasoline made excise or privilege tax, held invalid as a limto the United States. Panhandle Oil Co. v. itation on the privilege of governmental inMississippi, 277 U. S. 218; Graves v. Texas strumentalities in the equipment and prep('o. (1936), 298 U. S. 393.

aration for doing business, in view of fact A tax on storage, or withdrawal from that the act allowed retailer to collect from storage, essential to sales of gasoline to the customer, so far as it could be done, the United States, is as objectionable, constitu- amount of the tax St. 1933, pp. 2599–2002, tionally, as a tax on the sales themselves. secs. 3, 5, 842, 9; Federal Farm Loan Act of Id.

July 17, 1916, sec. 26 and sec. 210, added Retail Sales Tax Act imposing tax for by Act March 4, 1923, 12 U. S. C. A. secs. privilege of selling tangible personalty im-1931, 1111 ; 12 U. S. C. A. sec. 1138c). Id.

2062. Machinery and tools; issue to educational institutions.—That the Secretary of War be, and he is hereby, authorized in his discretion to dispose of, without charge, except for costs of transportation, handling, and packing to such schools as he may select, for use in courses of vocational training and instruction, such machinery, mechanical equipment, and tools as may be obsolete or no longer needed by the Army. Act of Feb. 28, 1936 (49 Stat. 1147); 10 U. 8. C. 1258.

The text of this section as published in the 1929 Edition, based on act of February 16, 1929 (45 Stat. 1217), making appropriations for the Department of Agriculture, is not included in the corresponding act for the fiscal year 1931.

2063. Machine tools; sale to educational institutions.—That the Secretary of War be, and he is hereby, authorized, under such regulations as he may prescribe, to sell at 15 per centum of their cost to trade, technical, and public schools and universities, and other recognized educational institutions, upon application in writing, such machine tools as are suitable for their use which are now owned by the United States of America and are under the control of the War Department and are not needed for Government purposes. The money realized from the sale may be used by the Secretary of War to defray expenses, except cost of transportation, incident to distribution of the tools, and the balance shall be turned into the Treasury of the United States as miscellaneous receipts: Provided, That in the event any such material is offered for sale by said institutions without the consent in writing of the Secretary of War, title thereto shall revert to the United States. Act of Nov. 19, 1919 (41 Stat. 360); 20 U. S. C. 93.

2064. Mechanical refrigerators; exchange.-That any Government department is authorized to exchange used parts of mechanical refrigerators, hermetically sealed refrigerating units, temperature control devices, and watchmen's clocks as payment, in full or in part, for new or reconditioned parts to be used for the

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