52 STAT.] 75 TH CONG. , 3D SESS.-CHS. 285,288,289-MAY 26, 28 , 1938 [CHAPTER 285] AN ACT To amend the Second Liberty Bond Act, as amended. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the first para- graph of section 1 of the Second Liberty Bond Act, as amended (U. S. C., title 31, sec. 752), is amended by striking out the following: ": Provided,That the face amount of bonds issued under this section and section 22 of this Act shall not exceed in the aggregate $25,000,000,000 outstanding at any one time". SEC. 2 . Section 21 of the Second Liberty Bond Act, as amended (U. S. C., title 31, sec. 757b), is amended to read as follows: "SEC. 21. The face amount of bonds, certificates of indebtedness, Treasury bills, and notes issued under the authority of this Act, and certificates of indebtedness issued under the authority of section 6 of the First Liberty Bond Act, shall not exceed in the aggregate $45,000,000,000 outstanding at any one time: Provided, That the face amount of bonds issued under the authority of this Act shall not exceed in the aggregate $30,000,000,000 outstanding at any one time." Approved, May 26, 1938. [CHAPTER 288] AN ACT To equalize certain allowances for quarters and subsistence of enlisted men of the Coast Guard with those of the Army, Navy, and Marine Corps. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act approved June 20, 1936 (49 Stat. 1545; U. S . C., Supp. III, title 34, sec. 914), is hereby amended, effective as of June 20, 1936 by inserting in line 15 thereof, after the word "Navy", the words "doast Guard" and by inserting in line 17 thereof, after the words "Marine Corps Band', the words "Coast Guard Academy Band". Approved, May 26, 1938. [CHAPTER 289] AN ACT To provide revenue, equalize taxation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act divided into titles and sections according to the following Table of Contents, may be cited as the "Revenue Act of 1938": TABLE OF CONTENTS TITLE I-INCOME TAX SUBTITLE A-INTRODUCTORY PROVISIONS Sec. 1 . Application of title. Sec. 2 . Cross references Sec. 3 . Classification of provisions. Sec. 4 . Special classes of taxpayers 447 May 20, 1938 [H. R. 10535] [Public, No. 552] Second Liberty Bond Act, amend- ments. 40 Stat. 288; 49 Stat. 20. 31U.S.C.§752; Supp. III, § 752. Limitation on face amount of bonds re- moved. 49 Stat. 21. 31 U. S. C., Supp. III, § 757b. Bonds, certificates of indebtedness, etc. 40 Stat. 36. 31U.S.C.§755. Aggregate outstand- ing amount. Protso. Face amount of bonds issued under this Act. May 28, 138 [H. R. 10190] [Public, No. 653] Coast Guard, en- listed men. 49 Stat. 1545. 34 U. S. C., Supp. III, §914. Allowances for quarters and subsist- ence. May 28, 1938 [H. R . 9682] [Public, No. 554] Revenue Act of 1938. Table of Contents. Title I-Income Tax, p. 452. Introductory provi- sions, p. 452.
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