portion of the cars owned by any such car company, mercantile company, corporation, or individual and used within the District of Columbia.

(d) All of the provisions of law relating to the filing of returns, assessment, payment, and collection of personal property taxes in the District of Columbia shall be applicable to the companies described in the foregoing subsections.

(e) Any individual, partnership, unincorporated association, or corporation aggrieved by any assessment of taxes made pursuant to the provisions of this Act may appeal therefrom to the Board of Tax Appeals for the District of Columbia in the same manner and to the same extent as set forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of title IX of the Act entitled "An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes", approved May 16, 1938.

(f) The provisions of this Act shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter. Approved December 15, 1945.

[PUBLIC LAW 285-79TH CONGRESS]

[CHAPTER 605-1ST SESSION]

[8. 914) AN ACT

To amend the Tariff Act of 1930, as amended, so as to permit the designation of freight forwarders as carriers of bonded merchandise.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 551 of the Tariff Act of 1930 (U. S. C., 1940 ed., title 19, sec. 1551) be, and it hereby is, amended to read as follows:

"SEO. 551. BONDING OF CARRIERS.-Under such regulations and subject to such terms and conditions as the Secretary of the Treasury shall prescribe, any common carrier of merchandise owning or operating a railroad, steamship, or other transportation line or route for the transportation of merchandise in the United States, or any freight forwarder, as defined in section 402 of part IV of the Interstate Commerce Act (U. S. C., 1940 edition, Supp. III, title 49, sec. 1002 (5)), upon application, may, in the discretion of the Secretary, be designated as a carrier of bonded merchandise for the final release of which from customs custody a permit has not been issued." Approved December 28, 1945.

(390)

[CHAPTER 32-2D SESSION]

[H. R. 2764]

AN ACT

To amend section 409 of the Interstate Commerce Act, with respect to the utilization by freight forwarders of the services of common carriers by motor vehicle.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 409 of the Interstate Commerce Act, as amended, is amended to read as follows:

"UTILIZATION BY FREIGHT FORWARDERS OF SERVICES OF COMMON CARRIERS BY MOTOR VEHICLE

"SEO. 409. (a) (1) The Commission shall at the earliest practicable time determine and by order prescribe the reasonable, just, and equitable terms and conditions, including terms and conditions governing the determination and fixing of the compensation to be paid or observed, under which freight forwarders subject to this part may utilize the services and instrumentalities of common carriers by motor vehicle subject to part II of this Act, under agreements between such freight forwarders and common carriers (which agreements may be required by the Commission to be subject to its approval, disapproval, or modification), in such manner as will be in furtherance of the national transportation policy declared in this Act: Provided, That in the case of line haul transportation between concentration points and break-bulk points in truckload lots, such terms and conditions shall not permit payment to common carriers by motor vehicle of compensation which is lower than would be received under rates or charges established under part II of this Act, except to the extent that such lower compensation is found by the Commission to be justified by reason of the conditions under which the services and instrumentalities of common carriers by motor vehicle are utilized by freight forwarders and the character of the services performed by common carriers by motor vehicle and by freight forwarders.

(2) The Commission, when it has prescribed such terms and conditions, shall by order specify a reasonable time after which subsection (b) of this section shall no longer be effective; and the order or orders issued under this paragraph may, if the Commission deems it to be in furtherance of the national transportation policy declared in this Act, provide for the termination of the effectiveness of such subsection (b) at different times in different territories or sections.

(3) The Commission is authorized, upon complaint or upon its own initiative without complaint, to investigate and determine whether, in order to carry out the purposes of paragraph (1) of this subsection, any terms and conditions prescribed thereunder should be modified

or rescinded or whether additional terms and conditions should be prescribed thereunder, and, after such investigation, the Commission shall by order modify or rescind any such terms and conditions, or prescribe additional terms and conditions, to the extent it finds such action necessary or appropriate to carry out the purposes of such paragraph.

"(4) No order shall be entered under this subsection except after interested parties have been afforded reasonable opportunity for hearing.

"(b) Subject to the authority of the Commission to terminate by order the effectiveness of this subsection, as provided in subsection (a) (2), nothing in this part or in part II of this Act shall be construed to make it unlawful for freight forwarders subject to this part and common carriers by motor vehicle subject to part II of this Act to operate under joint rates or charges. The provisions of part II of this Act shall apply with respect to such joint rates or charges and the divisions thereof, and with respect to the parties thereto, as though such joint rates or charges had been established under the provisions of such part II, and the provisions of this part shall not apply with respect thereto: Provided, however, That

(1) Joint rates or charges and concurrences contained in tariffs heretofore filed with the Commission shall become effective, without notice, as of the date of enactment of this part, unless the parties thereto file notice with the Commission, within thirty days after the date of enactment of this part, canceling such joint rates or charges and concurrences;

"(2) Joint rates or charges and concurrences, contained in tariffs heretofore offered for filing with the Commission, but rejected by the Commission, shall become effective, without notice, as of the date of enactment of this part, if filed with the Commission within thirty days after the date of enactment of this part;

"(3) Joint rates or charges and concurrences, under which freight forwarders and common carriers by motor vehícle subject to part II of this Act were actually operating on July 1, 1941, may become effective, without notice, as of the date of enactment of this part, if tariffs covering such joint rates or charges and concurrences are filed with the Commission within thirty days after the date of enactment of this part;

"(4) No new or additional joint rate or charge may be established under authority of this subsection for service from any point of origin to any point of destination with respect to any particular commodity or class of traffic unless at least one rate or charge for service from such point of origin to such point of destination with respect to such commodity or class of traffic, established by an individual freight forwarder or by a freight forwarder jointly with a common carrier by motor vehicle, is already lawfully in effect; but for purposes of this paragraph the making of a change in a joint rate or charge which has been established, or which has become effective pursuant to this subsection, shall not be deemed to constitute the establishment of a new or additional joint rate or charge;

"(5) Any joint rate or charge or concurrence established, or which becomes effective pursuant to this subsection, may at any time be

canceled or withdrawn in accordance with the provisions of part II of this Act;

"(6) The filing of tariffs under paragraph (2) or (3) of this subsection may be in accordance with the requirements with respect to the form and manner of filing tariffs in effect under part II of this Act prior to December 31, 1936;

"(7) For the purpose of computing the period of thirty days prescribed in paragraph (1), (2), or (3) of this subsection, the date of mailing by registered mail shall be deemed the date of filing; and "(8) As used in this subsection the term 'rates or charges' includes classifications, rules, and regulations with respect thereto." Approved February 20, 1946.