[56 STAT. provisions of this article. The findings of fact and conclusions of law made by the Administrator of Veterans' Affairs in administering the provisions of this article shall be final, and shall not be subject Report to congress. to review by any other official or agency of the Government. The Administrator of Veterans' Affairs shall report annually to the Congress on the administration of this article. Force and effect of "SEC. 408. (1) The provisions of this article in force immediately prorprovons prior to the enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942 (hereinafter in this section called 'such provi- sions') shall remain in full force and effect with respect to all valid applications for protection executed prior to the date of enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942 and all policies to which such applications pertain shall continue to be entitled to the protection granted thereby. Policies accepted "(2) Any insurer under a policy accepted under such provisions Surrndere of certif- shall, subject to the approval of the Administrator of Veterans' cates, guarantee of un- cat,d pgreianteue oftc Affairs and upon complete surrender by it to the United States, within ninety days after the date of enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942, of all certificates issued in accordance with such provisions together with all right to payment thereunder, be entitled to the guarantee of unpaid premiums and interest thereon and the mode of settlement for such policies as provided by this article, as amended. The privileges and benefits granted by the foregoing sentence shall be in lieu of the method of settlement, and the requirement for accounts and reports prescribed Failure to surrender by such provisions. In the event any such insurer fails to surrender within 90 days. within the said ninety days all such certificates and rights to pay- ment, the accounts, reports, and settlements required to be made by such insurer under such provisions shall continue to be made as required and shall be governed by such provisions." 50 US. C., app. SEC. 14 . (a) Section 500 (1) and (2) are amended to read as 560 (1), (2). follows: Unpaid taxes on "SEC. 500. (1) The provisions of this section shall apply when realty or personalty. any taxes or assessments, whether general or special (other than taxes on income), whether falling due prior to or during the period of military service, in respect of personal property, money, or credits, or real property owned and occupied for dwelling, professional, business, or agricultural purposes by a person in military service or his dependents-at the commencement of his period of military service and still so occupied by his dependents or employees are not paid. Restriction on sale "(2) No sale of such property shall be made to enforce the collec- tion of such tax or assessment, or any proceeding or action for such purpose commenced, except upon leave of court granted upon applica- tion made therefor by the collector of taxes or other officer whose duty it is to enforce the collection of taxes or assessments. The court thereupon, unless in its opinion the ability of the person in military service to pay such taxes or assessments is not materially affected by reason of such service, may stay such proceedings or such sale, as provided in this Act, for a period extending not more than six months after the termination of the period of military service of such person." 5 S.C 1 ., app. (b) Section 500 (5) of such Act is repealed. i8O (5). SEC. 15. Section 509 of such Act is amended by striking out "section 54 Stat. 1189. 0 vu. S. C ., app. 500" and inserting in lieu thereof "sections 500, 513, and 514" and by ' striking out the word "section" at the end thereof and inserting in lieu thereof the word "sections". Stt. 110 . app SEC. 16. Section 512 of such Act is amended by striking out the a. words "this article" and inserting in lieu thereof "sections 501 to 511, inclusive". PUBLIC LAWS-CH. 581-OCT. 6, 1942 776
�
