58 STAT.] 78TH CONG., 2D SESS.-CHS. 240 , 242 -JUNE 9, 12 , 1944 SEC. 3 . REDUCTION OF WAR TAX RATE ON CABARETS, ROOF GARDENS, ETC. (a) REDUCTION OF RATE. -Section 1650 of the Internal Revenue Ale, p.61. Code is amended by striking out "30 per centum" where it appears in the table therein as the war tax rate on cabarets, roof gardens, and so forth, and inserting in lieu thereof "20 per centum". (b) EFFECTIvE DATE. -T he amendment made by subsection (a) shall be applicable only with respect to the period beginning at 10 antemeridian on the first day of the first month following the date of enactment of this Act. Approved June 9, 1944. 273 [CHAPTER 242] AN ACT ,Tune 12,1944 To amend the Act entitled "An Act to fix the hours of duty of postal employees, [H. R. 29281 and for other purposes", approved August 14, 1935, as amended. [Public Law 334] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That so much as Postal employees. Compensatory time precedes the third proviso therein of section 1 of the Act of August for service performed 14, 1935, entitled "An Act to fix the hours of duty of postal employees, On Saturday. and for other purposes", as amended (U. S. C., 1940 edition, Supp. 49s ta t.65 . II, title 39, sec. 832), is amended to read as follows: "That when mI.032. the needs of the service require postmasters of the first, second, and third classes, supervisory employees, special clerks, clerks, laborers, watchmen, and messengers, in first- and second-class post offices, and employees of the motor-vehicle and pneumatic-tube services, and carriers in the City Delivery Service and in the Village Delivery Service, and employees of the Railway Mail Service, post-office inspectors and clerks at division headquarters of the post-office inspec- tors, employees of the Stamped Envelope Agency and employees of the mail equipment shops; cleaners, janitors, telephone operators, and elevator conductors, paid from appropriations of the First Assistant Postmaster General; employees of the Air Mail Service; employees upon the field roll of the Division of Equipment and Sup- plies and all employees of the Custodial Service except charwomen and charmen and those working part time, to perform service on Saturday they shall be allowed compensatory time for such service on one day within five working days next succeeding the Saturday on which the excess service was performed: Provide, That elllploy- ens,,,'oyn 1 ho ll day ees who are granted compensatory time on Saturday for work per- formed the preceding Sunday or the preceding holiday shall be given the benefits of this Act on one day within five working days following the Saturday when such compensatory time was granted: Providedfurther, That the Postmaster General may, if the exigencies Payment in lieu of of the service require it, authorize the payment of overtime forompetotime. Saturdays in lieu of compensatory time, any emoluments received pursuant to the Act entitled 'An Act to provide temporary addi- tional compensation for employees in the Postal Service', approved 57 stat. 59. 39 U. S. C., Supp. April 9, 1943, not to be considered as part of the earned basic corn- mI, s 8. pensation". In computing the overtime compensation the base pay for one day shall be considered to be one three hundred and sixth of the respective per annum salaries and the base pay for one hour shall be considered to be one-eighth of the base pay so computed for one day: Provided, That postmasters of the first, second, and third classes, Postmasters and and post-office inspectors, shall be on duty not less than forty-eight p o s t-ce nspetors. hours per week, and shall be paid for the additional eight hours, as additional pay for working such additional time, as follows: 93650--45- -PT . --- 18
�
