53 STAT.] 76TT CONG., 1ST SESS.-CHS. 247, 248-JUNE 29, 1939
SEC. 408. EXEMPTION FROM INTERNAL REVENUE TAX OF ARTICLES
BROUGHT INTO GUAM OR AMERICAN SAMOA.
Section 3361 (b) of the Internal Revenue Code is amended by
adding a comma and the words "Guam, and American Samoa" after
the words "Puerto Rico".
Approved, June 29, 1939, 10 p. m. E. S. T.
[CHAPTER 248]
AN ACT
Making appropriations for the Departments of State and Justice and for the
Judiciary, and for the Department of Commerce, for the fiscal year ending
June 30, 1940, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the following
sums are appropriated, out of any money in the Treasury not other-
wise appropriated, for the Departments of State and Justice and
for the Judiciary, and for the Department of Commerce, for the
fiscal year ending June 30,. 1940, namely:
TITLE I-DEPARTMENT OF STATE
OFFICE OF THE SECRETARY OF STATE
Salaries: For Secretary of State; Under Secretary of State,
$10.000; counselor, $10,000; and other personal services in the Dis-
trict of Columbia, including temporary employees, and not to exceed
$6.500 for employees engaged on piecework at rates to be fixed by
the Secretary of State; $2,192,000: Provided, That in expending
appropriations or portions of appropriations, contained in this Act,
for the payment of personal services in the District of Columbia in
accordance with the Classification Act of 1923, as amended, with the
exception of the four Assistant Secretaries of State and the legal
adviser of the Department of State, the Assistant to the Attorney
General, the Assistant Solicitor General, and six Assistant Attorneys
General, the Assistant Secretaries of Commerce, the average of the
salaries of the total number of persons under any grade in any
bureau, office, or other appropriation unit shall not at any time
exceed the average of the compensation rates specified for the grade
by such Act, as amended, and in grades in which only one position
is allocated the salary of such position shall not exceed the average
of the compensation rates for the grade, except that in unusually
meritorious cases of one position in a grade advances may be made
to rates higher than the average of the compensation rates of the
grade but not more often than once in any fiscal year and then only
to the next higher rate: Provided, That this restriction shall not
apply (1) to grades 1, 2, 3, and 4 of the clerical-mechanical service,
or (2) to require the reduction in salary of any person whose com-
pensation was fixed as of July 1, 1924, in accordance with the rules
of section 6 of such Act, or (3) to require the reduction in salary of
any person who is transferred from one position to another position
in the same or different grade in the same or a different bureau, office,
or other appropriation unit, or (4) to prevent the payment of a salary
under any grade at a rate higher than the maximum rate of the grade
when such higher rate is permitted by the Classification Act of 1923,
as amended, and is specifically authorized by other law, or (5) to
reduce the compensation of any person in a grade in which only one
position is allocated.
885
Guam and Ameri-
can Samoa, exemption
of tax, etc.
Ante, p. 406.
I. R. C. §3361 (b).
June 29, 1939
[H. R. 6392]
[Public, No. 156]
Department of
State Appropriation
Act, 1940.
Salaries.
Post, p. 1337.
Temporary and
piecework employees.
Provisos.
Salaries limited to
average rates inder
Classification Act; ex-
ceptions.
5U.S. C.§f61-674:
Suipp. I, §§ 673, ti7:c.
If only one position
in grade.
Advances in un-
usually meritorious
cases.
Restriction not ap-
plicable to clerical-
mechanical service.
No reduction in
fixed salaries.
42 Stat. 1490.
5U.S.C. §666.
Transfers without
reduction.
Higher salary rates
permitted.
No reduction if only
one position in grade.
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