REORGANIZATION PLANS REORGANIZATION PLAN NO. 1 OF 1947 Prepared by the President and transmitted to the Senate and the-House of Representatives in Congress assembled, May 1, 1947, pursuant to the pro- visions of the Reorganization Act of 1945, approved December 20, 1945. PART I. PRESIDENT AND DEPARTMENT OF JUSTICE Section 101. Functions of the Alien PropertyCustodian. - (a) Except as provided by subsection (b) of this section, all functions vested by law in the Alien Property Custodian or the Office of Alien Property Custodian are transferred to the Attorney General and shall be per- formed by him or, subject to his direction and control, by such officers and agencies of the Department of Justice as he may designate. (b) The functions vested by law in the Alien Property Custodian or the Office of Alien Property Custodian with respect to property or interests located in the Philippines or which were so located at the time of vesting in or transfer to an officer or agency of the United States under the Trading with the Enemy Act, as amended, are transferred to the President and shall be performed by him or, subject to his direction and control, by such officers and agencies as he may designate. Sec. 102. Approval of agriculturalmarketing orders. -The function of the President with respect to approving determinations of the Sec- retary of Agriculture in connection with agricultural marketing orders, under the Agricultural Marketing Agreement Act of 1937, as amended (7 U. S . C . 608c (9)), is abolished. PART II. DEPARTMENT OF THE TREASURY Sec. 201. Contract settlement functions.- The functions of the Director of Contract Settlement and of the Office of Contract Settle- ment are transferred to the Secretary of the Treasury and shall be performed by him or, subject to his direction and control, by such officers and agencies of the Department of the Treasury as he may designate. The Contract Settlement Advisory Board created by section 5 of the Contract Settlement Act of 1944 (58 Stat. 649) and the Appeal Board established under section 13 (d) of that Act are transferred to the Department of the Treasury: Provided, That the functions of the boards shall be performed by them, respectively, under such conditions and limitations as may now or hereafter be prescribed by law. The Office of Contract Settlement is abolished. Sec. 202. National ProhibitionAct functions.- The functions of the Attorney General and of the Department of Justice with respect to (a) the determination of Internal Revenue taxes and penalties (exclu- sive of the determination of liability guaranteed by permit bonds) arising out of violations of the National Prohibition Act occurring prior to the repeal of the eighteenth amendment to the Constitution, and (b) the compromise, prior to reference to the Attorney General for suit, of liability for such taxes and penalties, are transferred to the 951 Transmitted May 1, 1947. Effective July 1, 1947. 59 Stat. 613. 5U.S.C.Jf133y- 133y-16. 40 Stat. 411. 50U.S.C.app. §§1-6, 7-38 . Ante, pp. 784, 786 . 50 Stat. 246 . 7U.S.C.§601t aeq. Ante, pp. 208 , 707, 701, 710. 58 Stat. 651. 41U.S.C. 105. 58 Stat. 662. 41U.S.C. 113(d). 41 Stat. 305 . 27 .S.C.§dseq. 48 Stat. 1749 .