812 Determination of need. Deeember 16, 194 pi. B. 408] IPublio Law 49t1 Musterhing-tPay- ment Act of 194, amendment. Alk, p. 10. Direct payments to aurvivors over 17. Payments on behalf at mentally disabled veteran., e. e~~at PUBLIC LAWS-CHS. 598-600-DEC. 16 ,1944 [58 STAT. further, That appropriations made in accordance with this Act shall be expended, under rules and regulations prescribed by the Board of Education of the District of Columbia, only for such children as the said Board, from time to time, may find to be in need of such aid and in such amounts as the said Board from time to time may determine in the case of each child. Approved December 16, 1944. [CHAPTER 599] AN ACT To amend the Mustering-Out Payment Act of 1944, to provide a method for accomplishing certain mustering-out payments on behalf of mentally disabled veterans, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 5 of the Mustering-Out Payment Act of 1944, approved February 3, 1944 (58 Stat. 8), is hereby amended by inserting the following subsection immediately following subsection (b) thereof: "(c) The Secretary of War and the Secretary of the Navy, or such subordinate officers as they may designate, are authorized to make direct payment to survivors over seventeen years of age, and to select a proper person or persons to whom mustering-out payments may be made for the use and benefit of former active members of the armed forces, or survivors thereof, as defined by section 4 hereof, without the necessity of appointment by judicial proceedings of a legal repre- sentative of any such former member or such survivors when, in the opinion of the respective Secretaries or their designees, the interests of persons under seventeen years of age so justify, or where the former active member or his survivors is suffering from a mental disability sufficient to make direct payment not in the best interests of such person or persons. Payments made under the provisions of this subsection shall constitute a complete discharge of the obligation of the United States as provided in this Act; and the selection of a proper person or persons, as provided herein, and the correctness of the amount due and paid to such person or persons shall have the same finality as that accorded decisions made pursuant to subsection (b): Provided,That the provisions of this subsection shall not apply where a legal guardian or committee has been judicially appointed except as to any payments made hereunder prior to the receipt of notice of appointment." Approved December 16, 1944. [CHAPTER 600] AN% AP(T Deeember 1 1.4 '"- H. R. 64] To fix the rate of tax under the Federal Insurance Contributions Act on employer [Public Law 495] and employees for the calendar year 1945. Federal Insurance Contributions Act, amendments. {6 Stat. 17. -s U.S.c.§1400; pp. m, 1400. Atep. 9 . ocial ecurity tax rates. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) clauses (1), (2), (3), and (4) of section 1400 of the Federal Insurance Con- tributions Act (section 1400 of the Internal Revenue Code, relating to the rate of tax on employees) are amended to read as follows: "(1) With respect to wages received during the calendar years 1939, 1940, 1941, 1942, 1943, 1944, and 1945, the rate shall be 1 per centum. (2) With respect to wages received during the calendar years 1946, 1947, and 1948, the rate shall be 2% per centum. "(3) With respect to wages received after December 31, 1948, the rate shall be 3 per centum."
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