574 Certified copies to Becretary of the Treas- ury. Payments in ratable proportions. PUBLIC LAWS--CHS. 49, 58 , 59--APR . 10, 12, 1939 [53 STAT. or in part, together with the amount of each claim and the amount awarded thereon, and (d) a statement of the reasons for the allow- ance or disallowance in each case. Certified copies of (a) and (c) shall be transmitted by the Secretary of State to the Secretary of the Treasury, who shall, after making the deduction provided for above, distribute in ratable proportions, among the persons in whose favor awards shall have been made, or their assignees, heirs, execu- tors or administrators of record, according to the proportions which their respective awards shall bear to the whole amount available from time to time for such distribution, such moneys as may have been received into the Treasury in virtue of the agreement of November 9-12, 1938. Approved, April 10, 1939. [CHAPTER 58] April 12, 1939 [H. R. 3577 I,l ... .1..., AN ACT To amend the Canal Zone Code. Be it enacted by the Senate and House of Representatives of the ana ne Coda e United States of America in Congress assembled, That the first para- 49 tat. 190 graph of subsection (b) of section 94 of title 2, Canal Zone Code, 48 U. . C . . , Spp. as amended by section 2 of the Act of June 24, 1936 (49 Stat. 1904), IV,i 13710. is amended to read as follows: meLsabit retimre- "(b) Any employee to whom this article applies who shall have nnuity. served for a total period of not less than five years, and who, before becoming eligible for retirement under the conditions defined in section 92 of this title, shall have become totally disabled for useful and efficient service in the grade or class of position occupied by the employee, by reason of disease or injury not due to vicious habits, intemperance, or willful misconduct on the part of the employee, shall upon his own application or upon request or order of the Gov- ernor of the Panama Canal, be retired on an annuity computed in PA.or . accordance with the provisions of section 96 of this title: Provided, Proof of ndt. That proof of freedom from vicious habits, intemperance, or willful misconduct for a period of more than five years next prior to becom- ing so disabled for useful and efficient service, shall not be required aitement of in any case; and the claim of any employee which was or would have been disallowed under this section by reason of the requirement of such proof with respect to a longer period than five years, shall upon request of the applicant be reinstated, and shall thereupon be redeter- mined under the provisions of the section as herein amended: Pro- Limitation. vided further, That such claim is now on file with the Civil Service Commission or is executed within six months from the enactment of this Act. Approved, April 12, 1939. [CHAPTER 59] A A (?T April 12, 1939 [H. . 3790] Relating to the taxation of the compensation of public officers and employees. [Public, No. 32] Public Salary Tax Act of 1939. "Grossineome", de- inition amended. Ante, p. 9 . I. R. C. 22(a). Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the Public Salary Tax Act of 1939". TITLE I Sumo 1. Section 22 (a) of the Internal Revenue Code (relating to the definition of "gross income") is amended by inserting after the words "compensation for personal service" the following: ("includ- ing personal service as an officer or employee of a State, or any
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