employees are certified by the Board as having rendered satisfactory service for not less than six months; (2) that they qualify in such appropriate noncompetitive examination as may be prescribed by the Civil Service Commission: Provided, however, That all employees certified by the Board in accordance with condition (1) hereof shall automatically be eligible to take such noncompetitive examination; (3) that they are citizens of the United States; and (4) that they are not disqualified by any provision of section 3 of civil-service rule V. The Board may, in its discretion, require bond from any of its employees engaged in carrying out the provisions of this Act."

TRANSITION PROVISIONS

SEC. 2. (a) As used in this section unless the context clearly requires otherwise

(1) "old law" means the unemployment-compensation law prior to its amendment by this title;

(2) "new law" means the unemployment-compensation law as amended by this title;

(3) "effective date" means the date upon which the new law becomes effective; and

(4) "continuous period of compensable unemployment" means a period of unemployment beginning prior to and continuing up to and after the effective date in the case of an individual who, prior to the effective date, has filed a claim for benefits for a week or weeks of unemployment in such period: Provided, That the individual has satisfied the requirements of paragraph 2 of subsection (a) of section 10 of the old law and has not exhausted his rights to benefits pursuant to subsection (b) of section 8 of the old law prior to the effective date.

(b) Except as otherwise specifically provided in subsection (c) of this section, the new law shall be exclusively applicable with respect to any individual on and after the effective date. No provision of the old law shall be construed to limit or extend the rights of any individual as fixed by the new law, after the new law becomes exclusively applicable with respect to such individual as provided in this section.

(c) With respect to any individual who is unemployed during a continuous period of compensable unemployment (as defined in paragraph 4 of subsection (a) of this section) sections 1 (d), 8 (a) (insofar as it relates to the determination of the weekly benefit rate for total unemployment), 8 (b), 8 (c), 8 (d), and 10 ̊ (a) (2) of the old law shall be exclusively applicable until the expiration of such continuous period of compensable unemployment.

(d) Upon application by an employer, filed pursuant to suitable regulations by the Board, the Board shall determine the extent to which the employer's contributions paid for the first six months of the calendar year 1940 were in excess of his contributions due for said period under the new law and shall make an adjustment for that amount, without interest, solely in connection with subsequent contributions by him.

EFFECTIVE DATE

SEC. 3. This title shall take effect as of 12:01 antemeridian, July 1, 1940.

TITLE II

AMENDMENT-DISTRICT OF COLUMBIA REVENUE ACT OF 1939

Section 2 (d) of the Act entitled "An Act to provide revenue for the District of Columbia, and for other purposes", approved July 26, 1939, is amended to read as follows:

"(d) EXEMPTIONS FROM TAX.-There shall be exempt from taxation under this title the following organizations: Corporations, including any community chest, fund, foundation, cemetery association, teachers' retirement fund association, church, or club, organized and operated exclusively for religious, charitable, scientific, literary, educational, or social purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; and labor organizations, trade associations, boards of trade, chambers of commerce, citizens' associations, or organizations, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual, farmers' associations organized and operated on a cooperative basis exempt from income tax under section 101 (12) and (13) of the Internal Revenue Code; banks, insurance companies, building and loan associations, and companies, incorporated or otherwise, which guarantee the fidelity of any individual or individuals, such as bonding companies, all of which pay taxes upon gross premiums or earnings under existing laws of the District of Columbia; voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if (1) no part of their net earnings inures (other than such payments) to the benefit of any private shareholder or individual, and (2) 85 per centum or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; and corporations organized under Act of Congress, if such corporations are instrumentalities of the United States."

Approved, July 2, 1940.

[PUBLIC-No. 871-76TH CONGRESS]

[CHAPTER 898-3D SESSION]

[H. R. 10322]

AN ACT

To amend further the District of Columbia Unemployment Compensation Act. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the District of Columbia Unemployment Compensation Act, approved August 28, 1935, as amended, be, and is hereby further, amended as follows: Substitute the following paragraph (4) for the present paragraph (4) of section 1 (b):

"(4) service performed in the employ of the United States Government or of an instrumentality of the United States which is (A) wholly owned by the United States or (B) exempt from the tax imposed by section 1600 of the Internal Revenue Code of the United States by virtue of any other provision of law: Provided, That, in the event that the Congress of the United States, on or before the date of the enactment of this Act, has permitted or in the event that the Congress of the United States shall permit States to require any instrumentalities of the United States (except such as are (A) wholly owned by the United States, or (B) exempt from the tax imposed by section 1600 of the Internal Revenue Code by virtue of any other provision of law), to make contributions to an unemployment fund under a State unemployment compensation law, then, to the extent so permitted by Congress, and from and after the date as of which such permission becomes effective, or January 1, 1940, whichever is the later, all of the provisions of this Act shall be applicable to such instrumentalities in the same manner, to the same extent, and on the same terms as to all other employees, individuals, and services: Provided further, That if the District of Columbia should not be certified by the Social Security Board under section 1603 of the Internal Revenue Code for any year, the payments required of any instrumentality of the United States or its employees with respect to such year shall be refunded by the District Unemployment Compensation Board in accordance with the provisions of section 4 (f) of this Act."

SEC. 2. This Act shall be effective as of January 1, 1940: Provided, however, That any employer required to make retroactive payment of any contributions shall be given thirty days from the enactment of this Act within which to make such retroactive payments without incurring any penalty for the late payment of such contributions and all interest charges shall commence one month from the date of the enactment of this Act.

Approved, October 17, 1940.

[PUBLIC RESOLUTION-No. 79-74TH CONGRESS]

[H. J. Res. 543]

JOINT RESOLUTION

Making an additional appropriation for the fiscal year 1936 for emergency relief of residents of the District of Columbia.

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That to provide an additional amount for the purpose of affording relief to residents of the District of Columbia who are unemployed or otherwise in distress because of the existing emergency, to be expended by the Board of Public Welfare of the District of Columbia by employment and direct relief, in the discretion of the Board of Commissioners and under rules and regulations to be prescribed by the Board and without regard to the provisions of any other law, there is hereby appropriated out of any money in the Treasury not otherwise appropriated the sum of $350,000, to remain available until June 30, 1936, and to be payable from the revenues of the District of Columbia.

Approved, March 30, 1936.

(337)

[H. RES. 49]

INVESTIGATION OF LABOR-SAVING DEVICES BY THE SECRETARY OF LABOR

In the House of Representatives, U. S.,

June 19 (calendar day, June 20), 1936. Resolved, That the Secretary of Labor be required (1) to compile a list of the labor-saving devices, mechanical and otherwise, such as automatic machinery, machinery in general, conveyors, speed-ups, efficiency methods eliminating loss of time and repetition of motions, monopolies, mergers of industries, and all other means adopted toward reducing the cost of production under our competitive system, put in operation in the United States after December 31, 1920, which are still in use and being constantly improved; (2) to estimate the number of persons in the United States unemployed at the time of completion of such a list by reason of the use of each kind or type of such devices or methods in each o the various divisions of industry, commerce, and agriculture in the United States; and (3) to report the findings in properly digested and coordinated detail in the House of Representatives (or to the Clerk of the House if the House is not in session) during the present or the next following Congress, together with such observations and recommendations as the Secretary deems pertinent and useful. Every officer or employee of the United States shall be required to cooperate and to supply the Secretary with such information relating to any matter under investigation or study pursuant to this resolution and contained in the records of the office of such officer or employee as the Secretary may request. Such a list of labor-saving devices are to be kept up to date from year to year, with such additions and revisions as may be dictated by progress and changes in industry, commerce, and agriculture. For the purpose of this resolution the term "labor-saving devices" includes any improvements, made after December 31, 1920, of a labor-saving device or method put into operation on or before such date, and the term "United States" means the United States and all the territory subject to the jurisdiction thereof: Provided, however, That the request for this information and compilation shall be limited to such information and such compilations as may be accomplished by relief labor or allotments of relief funds from appropriations already made.

Agreed to, June 20, 1936.

(338)