(B) an account of the moneys disbursed by the Board; pending before, the Board; and (D) such recommendations for legislation as the Board may consider advisable with respect to the administration of this Act. (b) Upon the filing of any application for any determination under this Act, the Board (or any member thereof or any examiner designated thereby) may summon and join as a party to such proceeding any Federal agency or State tax authority found to be a necessary party to the determination sought; hold hearings; administer oaths and affirmations; examine witnesses and receive evidence at any place in the United States; and require by subpena the attendance and testimony of witnesses and the production of documentary evidence deemed to be relevant to the matter under inquiry. Subpenas may be signed and issued by any member of the Board or any duly authorized examiner. Subpenas shall be issued on behalf of any Federal agency or State tax authority which is a party to the proceeding upon request and upon a statement or showing of general relevance and reasonable scope of the evidence sought. Such attendance of witnesses and the production of such documentary evidence may be required from any place in the United States at any designated place of hearing. Witnesses summoned shall be paid the same fees and mileage paid witness in the district courts of the United States. In case of disobedience to a subpena, the Board may invoke the aid of any district court of the United States in requiring the attendance and testimony of witnesses and the production of documentary evidence. Any district court of the United States within the jurisdiction of which such inquiry is carried on may, in case of contumacy or refusal to obey a subpena issued to any person, issue an order requiring such person to appear (and to produce documentary evidence if so ordered) and give evidence relating to the matter in question; and any failure to obey such order of the court may be punished by such court as a contempt thereof. All process issued to any individual or person may be served in any judicial district in which such individual or person is an inhabitant or is found. (c) All hearings conducted under this section shall be public. Each party to such proceeding shall have the right to present its case with the assistance of counsel; to offer oral or documentary evidence; to submit rebuttal evidence; and to conduct such cross-examination as may be required for a full and true disclosure of the facts. An accurate stenographic record shall be taken of the testimony of each witness, and a transcript of such testimony shall be filed in the office of the Board. (d) Each determination made by the Board under this section shall be final and conclusive upon all State tax authorities and Federal agencies who are parties to the proceeding in which such determination is made, and shall not be questioned by any court or by any accounting officer of the Government. ADVISORY COMMITTEE SEC. 12. (a) The President shall establish an advisory committee on Federal tax payments composed of twelve members appointed by the President, of whom six shall be officers or employees of Federal agencies, three shall be officers or employees of State governments, and three shall be officers or employees of other State tax authorities. One member shall be designated by the President to serve as chairman of the committee. (b) It shall be the duty of the committee to (1) study the administration of this Act and problems arising in connection therewith; (2) consult with the Board, upon its request, in an advisory capacity in the solution of such problems; and (3) transmit to the President from time to time a report containing a summary of the results of its studies, together with its recommendations for administrative or legislative changes which it may consider necessary or desirable for the efficient, economical, and equitable administration of this Act. (c) Members of the committee who are officers or employees of any Federal agency shall receive no additional compensation for service rendered under this Act. Other members may receive such compensation, not in excess of $50 for each day of service, as the President shall prescribe. All members shall be reimbursed for travel and other expenses necessarily incurred in the performance of their duties under this section. All funds disbursed under this section shall be disbursed by the chief clerk of the Board from funds appropriated to the Board. MISCELLANEOUS ADMINISTRATIVE PROVISIONS SEC. 13. (a) Each Federal agency which is the controlling agency for any Federal property situated within the territorial jurisdiction of any State tax authority which is claimed by such authority to be subject to any payment under this Act shall furnish to such authority, upon request made in writing by the appropriate officer thereof, such information concerning such property as may be lawfully required with regard to property of like kind owned by taxable persons within such jurisdiction. (b) The failure of any Federal agency to make, or to make timely payment of, any payment authorized by this Act shall not subject (1) any Federal agency, or any person who is a purchaser of any property from any Federal agency, to the payment of any penalty or penalty interest, or to any payment in lieu of any penalty or penalty interest; or (2) any Federal property property to any lien, attachment, foreclosure, or other legal proceeding not specifically authorized by this Act. APPROPRIATIONS SEC. 14. There are hereby authorized to be appropriated to each Federal agency such sums as may be required for the discharge of its duties and obligations under this Act. SEPARABILITY SEC. 15. If any provision of this Act, or the application thereof to any Federal agency or any State tax authority, is held to be invalid, the remainder of this Act, and the application of such provision to other Federal agencies and State tax authorities, shall not be affected thereby. EFFECTIVE DATE SEC. 16. Sections 4, 5, 8, and 9 of this Act shall become effective on July 1, 1955. All other provisions of this Act shall become effective on the date of enactment of this Act. [S. 2100, 84th Cong., 1st sess.] A BILL To prohibit agencies of the United States from entering into contracts under which private contractors are constituted agents of the United States to purchase property necessary to carry out such contracts Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, (a) notwithstanding the provisions of any other law, no agency of the United States shall, after the date of the enactment of this Act, enter into any contract or agreement with any private person whereby such person, for the purpose of purchasing or acquiring property necessary to carry out such contract or agreement, is constituted an agent of the United States, or of such agency, with authority to purchase or acquire such property in the name of the United States, or of such agency. (b) If any contract or agreement entered into by any agency of the United States after the date of the enactment of this Act with any private person contains any provisions which constitute such person an agent of the United States, or of such agency, with authority to purchase or acquire in the name of the United States, or of such agency, property necessary to carry out such contract, such provisions shall be void insofar as the application of the laws of any State or Territory (including the District of Columbia) imposing taxes on the sale or use of such property is concerned. SEC. 2. For purposes of this Act (a) The term "agency of the United States" means any department, agency, or instrumentality of any branch of the Government of the United States, and any independent establishment of the Government of the United States. (b) The term "private person" does not include an officer or employe of the United States or of any agency of the United States. [S. 2377, 84th Cong., 1st sess.] " A BILL Το amend the Federal Property and Administrative Services Act of 1949 to make temporary provision for making payments in lieu of taxes with respect to certain real property transferred by the Reconstruction Finance Corporation and its subsidiaries to other Government departments Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the table of contents contained in the first section of the Federal Property and Administrative Services Act of 1949 is hereby amended by inserting immediately below "Sec. 605. Effective date." the following: "TITLE VII-PROPERTY TRANSFERRED FROM THE RECONSTRUCTION FINANCE CORPORATION "Sec. 701. Declaration of policy. "Sec. 702. Definitions. "Sec. 703. Property transferred by the Reconstruction Finance Corporation. "Sec. 704. Limitations. "Sec. 705. Effective date." SEC. 2. Section 3 of such Act is hereby amended by inserting immediately after "As used in" the following: "titles I through VI of." SEC. 3. Such Act is hereby further amended by adding at the end thereof the following: "TITLE VII-PROPERTY TRANSFERRED FROM THE RECONSTRUCTION FINANCE CORPO RATION "DECLARATION OF POLICY "SEC. 701. The Congress recognizes that the transfer of real property having a taxable status from the Reconstruction Finance Corporation or any of its subsidiaries to another Government department has often operated to remove such property from the tax rolls of States and local taxing authorities, thereby creating an undue and unexpected burden upon such States and local taxing authorities, and causing disruption of their operations. It is the purpose of this title to furnish temporary measures of relief for such States and local taxing authorities by providing that payments in lieu of taxes shall be made with respect to real property so transferred on or after January 1, 1946. "DEFINITIONS "SEC. 702. As used in this title "(a) The term 'State' means each of the several States of the United States and the Territories of Alaska and Hawaii. "(b) The term 'real property' means (1) any interest in land, and (2) any improvement made thereon prior to any transfer thereof occurring on or after January 1, 1946, from the Reconstruction Finance Corporation to any other Government department, if for the purpose of taxation such interest or improvement is characterized as real property under the applicable law of the State in which such land is located. "(c) The term 'local taxing authority' means any county or municipality, and any subdivision of any State, county, or municipality, which is authorized by law to levy and collect taxes upon real property. "(d) The terms 'real property tax' and 'real property taxes' do not include any special assessment levied upon real property after the date of a transfer of such real property occurring on or after January 1, 1946, from the Reconstruction Finance Corporation to any other Government department. "(e) The term 'Government department' means any department, agency, or instrumentality of the United States, except the Reconstruction Finance Corporation. "(f) The term 'transfer' means "(1) a transfer of custody and control of or accountability for the care and handling of, any real property, or "(2) a transfer of legal title to any real property. "(g) The term 'Reconstruction Finance Corporation' includes all subsidiaries of the Reconstruction Finance Corporation. See supra, note 1. "PROPERTY TRANSFERRED BY THE RECONSTRUCTION FINANCE CORPORATION "SEC. 703. Where real property has been transferred on or after January 1, 1946, from the Reconstruction Finance Corporation to any Government department, and the title to such real property has been held by the United States continuously since such transfer, then on each date occurring on or after January 1, 1955, and prior to January 1, 1959, on which real property taxes levied by any State or local taxing authority with respect to any period become due, the Government department which has custody and control of such real property shall pay to the appropriate State and local taxing authorities an amount equal to the amount of the real property tax which would be payable to each such State or local taxing authority on such date if legal title to such real property had been held by a private citizen on such date and during all periods to which such date relates. "LIMITATIONS "SEC. 704. (a) The failure of any Government department to make, or to make timely payment of, any payment authorized by section 703 shall not subject"(1) any Government department, or any person who is a subsequent purchaser of any real property from any Government department, to the payment of any penalty or penalty interest, or to any payment in lieu of any penalty or penalty interest; or "(2) any real estate or other property or property right to any lien, attachment, foreclosure, garnishment, or other legal proceeding. "(b) No payment shall be made under section 703 with respect to any real property of any of the following categories: "(1) Real property taxable by any State or local taxing authority under any provision of law, or with respect to which any payment in lieu of taxes is payable under any other provision of law. "(2) Real property used or held primarily for any purpose for which real property owned by any private citizen would be exempt from real property tax under the constitution or laws of the State in which the property is situated. "(3) Real property used or held primarily for the rendition of service to or on behalf of the local public, including (but not limited to) the following categories of real property: courthouses; post offices and other property used for purposes incidental to postal operations; and federally owned airports maintained and operated by the Civil Aeronautics Administration. "(4) Office buildings and facilities which are an integral part of, or are used for purposes incidental to the use made of, any properties described in paragraph (1), (2), or (3) of this subsection. "(c) Nothing contained in this title shall establish any liability of any Government department for the payment of any payment in lieu of taxes with respect to any real property for any period before January 1, 1955, or after December 31, 1958. "EFFECTIVE DATE "SEC. 705. This title shall take effect as of January 1, 1955." [S. 2390, 84th Cong., 1st sess.] A BILL To consent to the taxation of certain Federal property by State and local tax authorities, to provide for the payment to such authorities of sums in lieu of taxes with respect to certain other Federal property, and for other purposes Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Federal Property Tax Payment Act of 1955". DECLARATION OF POLICY SEC. 2. (a) Although the United States is under no constitutional obligation to pay taxes, or to make financial contributions in lieu of taxes, to any State or any political subdivision or instrumentality thereof with respect to any property of the Federal Government, it is hereby declared to be the policy of the United States to make hereafter such tax payments and contributions in lieu of taxes on account of such property as may be fair and equitable to compensate the States and their political subdivisions and instrumentalities for tax revenue of which they are deprived by reason of the ownership or control by the Federal Government of property within the States. (b) It is the purpose of this Act to remove, as far as practicable, inequities existing between taxpayers of State and local governments, on the one hand, and taxpayers of the Federal Government, on the other hand, in the distribution of governmental costs incident to property owned or used by the Federal Government. (c) In consideration for the payments authorized by this Act, the Congress expects that the several State governments, and all political subdivisions and instrumentalities thereof, when so requested, will make all public services normally provided by them available to and with respect to the Federal Government, its property, and its officers and employees, upon the same terms and conditions as such services are made available to or with respect to other property and individuals. (d) The Congress reserves the right to amend, modify, or repeal the provisions of this Act. SEC. 3. As used in this Act DEFINITIONS (a) The term "Federal agency" means any department, agency, office, or independent establishment in the executive, legislative, or judicial branch of the Government of the United States, and any corporation now or hereafter subject to the provisions of title I of the Government Corporation Control Act (31 U. S. C. 846); (b) The term "Federal property" means any property the legal title to which is held by the United States or any Federal agency; (c) The term "controlling agency," when used in relation to any Federal property, means the Federal agency which is charged with the duty of administering such property; (d) The term "Board" means the Federal Tax Payments Board established by this Act; (e) The term "State" means any State of the United States; (f) The term "State tax authority" means any State and any county, city, municipality, tax district, or other political subdivision or public entity thereof having authority under the law of such State to levy and collect within its territorial jurisdiction any tax or special assessment; (g) The term "person" means any individual, partnership, association composed of individuals, or private corporation; (h) The term "tax” means any tax of general application levied according to value by any State tax authority upon property situated within its territorial jurisdiction, but does not include (1) any tax levied upon the manufacture, purchase, sale, transfer, or use of any property, or (2) any tax levied or fee imposed for the procurement of any license, permit, or other authorization to engage in any form of activity; (i) The term "tax year," when used in relation to any tax, means a period of one year, beginning with (1) the first date on which liability for the payment thereof is established under law in effect within the State tax authority imposing such tax, or (2) if no such date is ascertainable under such laws, the first day of the assessment period prescribed under such law for such tax; (j) The term "taxable person," when used in relation to the payment of any tax, means any person who is the owner of any property and who is not, by reason of his status or the use made of such property, exempt from obligation to pay such tax; (k) The term "special assessment" means any levy, other than a tax, imposed by any State tax authority directly upon real property situated within its territorial jurisdiction to defray the cost of any public improvement, and equitably apportioned according to the benefit conferred by such inprovement upon such property; (1) The term "property" means any real property or tangible personal property; (m) The term "real property", when used in relation to any tax or special assessment, means any interest in land, and any improvement thereon if such improvement constitutes real property under law in effect within the State tax authority imposing such tax or special assessment; (n) The term "tangible personal property", when used in relation to any tax, means any physical object, other than real property, defined as tangible personal |