58 STAT.] 78TH CONG., 2D SESS.- - CHS. 146-148--MAR. 29, 31, 1944 or the Secretary of the Interior by any Act relating to management of federally owned or administered forest lands, and nothing con- tained in any such Acts shall be construed to limit or restrict any authority conferred upon the Secretary of Agriculture or the Secretary of the Interior by this Act. SEC. 10. Funds available for the protection or management of Federally owned or administered forest land within the unit con- cerned may also be expended in carrying out the purposes of this Act, and there are hereby authorized to be appropriated such additional sums for the purposes of this Act as the Congress may from time to time deem necessary, but such additional sums shall not exceed $150,000 for the Department of Agriculture and $50,000 for the Department of the Interior, for any fiscal year. Approved March 29, 1944. [CHAPTER 147] AN A"T 135 Funds available. Additional appro- priations authorized. Post, p . 606. March 31, 1944 To authorize the Secretary of the Navy to accept gifts and bequests for the [I. 1640] United States Naval Academy, and for other purposes. [Public Law 274] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secre- tary of the Navy is hereby authorized in his discretion to accept, receive, hold, administer, and expend gifts and bequests of personal property, from individuals or others, for the benefit of, or for use in connection with, the United States Naval Academy. SEC. 2. Gifts or bequests of money or the proceeds from sales of other property received as gifts shall be deposited in the Treasury of the United States under the title "United States Naval Academy general gift fund", and any funds so deposited shall be subject to dis- bursement by the Secretary of the Navy for the benefit or use of the United States Naval Academy subject to the terms and conditions of the acceptance of any particular gift or bequest. SEC. 3. For the purpose of Federal income, estate and gift taxes, gifts and bequests accepted by the Secretary of the Navy under authority of this Act shall be deemed to be a gift or bequest to or for the use of the United States. SEC. 4. The Secretary of the Treasury is authorized, upon request of the Secretary of the Navy, to invest, reinvest, or retain invest- ments of the money or securities composing the United States Naval Academy general gift fund, or any part thereof, deposited in the Treasury pursuant to section 2 of this Act, in securities of the United States Government or in securities guaranteed as to principal and interest by the United States Government. The interest and profits accruing from such securities may be deposited to the credit of the United States Naval Academy general gift fund, and will be avail- able for disbursement as provided in section 2 of this Act. Approved March 31, 1944. [CHAPTER 148] AN ACT To amend the Act approved March 2, 1895, as amended. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 5 of the Act of Congress approved March 2, 1895 (28 Stat. 807), as amended by an Act approved March 8,1928 (45 Stat. 247), is further amended by inserting in the third line of the proviso as it appears Naval Academy. Gifts and bequests. Deposit and dis- bursement of funds. Federal taxea Investments. March 31, 1944 [8. 1647] [Public Law 275] Corporate surety bonds 6U. S. C. §3.
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