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.