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Library references

United States 5%
C.J.S. Flags $2.

C.J.S. United States 8.

1. Discretion of President

Notes of Decisions

Placing of fringe on the national flag, the dimensions of the flag, and arrange

2. Same; additional stars

ment of the stars are matters of detail not controlled by statute, but within the discretion of the President as commanderin-chief of the army and navy. 1925, 34 Op.Atty. Gen. 483.

On the admission of a new State into the Union one star shall be added to the union of the flag; and such addition shall take effect on the fourth day of July then next succeeding such admission. July 30, 1947, c. 389, 1, 61 Stat. 641.

Library references: United States 5; C.J.S. Flags 2; C.J.S. United States § 8. § 8. Use of flag for advertising purposes; mutilation of flag

Any person who, within the District of Columbia, in any manner, for exhibition or display, shall place or cause to be placed any word, figure, mark, picture, design, drawing, or any advertisement of any nature upon any flag, standard, colors, or ensign of the United States of America; or shall expose or cause to be exposed to public view any such flag, standard, colors, or ensign upon which shall have been printed, painted, or otherwise placed, or to which shall be attached, appended, affixed, or annexed any word, figure, mark, picture, design, or drawing, or any advertisement of any nature; or who, within the District of Columbia, shall manufacture, sell, expose for sale, or to public view, or give away or have in possession for sale, or to be given away or for use for any purpose, any article or substance being an article of merchandise, or a receptacle for merchandise or article or thing for carrying or transporting merchandise, upon which shall have been printed, painted, attached, or otherwise placed a representation of any such flag, standard, colors, or ensign, to advertise, call attention to, decorate. mark, or distinguish the article or substance on which so placed shall be deemed guilty of a misdemeanor and shall be punished by a fine not exceeding $100 or by imprisonment for not more than thirty days, or both, in the discretion of the court. The words "flag, standard, colors, or ensign", as used herein, shall include any flag, standard, colors, ensign, or any picture or representation of either, or of any part or parts of either, made of any substance or represented on any substance, of any size evidently purporting to be either of said flag, standard, colors, or ensign of the United States of America or a picture or a representation of either, upon which shall be shown the colors, the stars and the stripes, in any number of either thereof. or of any part or parts of either, by which the average person seeing the same without deliberation may believe the same to represent the flag, colors, standard, or ensign of the United States of America.

July 30, 1947, c. 389, § 1, 61 Stat. 641, amended July 5, 1968, Pub.L 90-381, § 3, 82 Stat. 291.

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1968 Amendment. Pub. L. 90-381 struck out or who, within the District of Columbia, shall publicly mutilate, deface, defile or defy, trample upon, or cast contempt, either by word or act, upon any such flag, standard, colors, or ensign,' following 'substance on which 80 placed".

Cross References. Display and use of dag by civilians, see sections 173 and 174 of Title 36, Patriotic Societies and Observances

Manner of display of flag, see section 175 of Title 36, Patriotic Societies and Observances

Penalty for desecration of the flag, see section 700 of Title 18, Crimes and Criminal Procedure.

Respect for flag, see section 176 of Title 36, Patriotic Societies and Observances.

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CHAPTER 2-THE SEAL

Sec.

41.

42.

Seal of the United States.

Same; custody and use of.

41. Seal of the United States

The seal heretofore used by the United States in Congress assembled is declared to be the seal of the United States. July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: United States

5; C.J.S. Flags 2; C.J.S. United States § 8.

Cross References. National motto, see section 186 of Title 36, Patriotic Societies and Observances.

§ 42. Same; custody and use of

The Secretary of State shall have the custody and charge of such seal. Except as provided by section 2902 (a) of title 5, the seal shall not be affixed to any instrument without the special warrant of the President therefor. July 30, 1947, c. 389, § 1, 61 Stat. 641, amended Sept. 6, 1966, Pub.L. 89-554, § 2(a), 80 Stat. 608.

Library references: United States 5; C.J.S. Flags 2; C.J.S. United States § 8. 1966 Amendment. Pub. L. 89-554 eliminated provisions which required the Secretary of State to make out and record, and to affix the seal to, all civil commissions for officers of the United States ap

pointed by the President, which provisions are now covered by section 2902(a) of Title 5, Government Organization and Employees.

EXECUTIVE ORDER NO. 10347

Apr. 18, 1952, 17 F.R. 3521, as amended by Ex.Ord.No.11354, May 23, 1967, 32 F.R. 7695; Ex. Ord. No.11517, Mar. 19, 1970, 35 F.R. 4937

AFFIXING OF SEAL WITHOUT SPECIAL WARRANT

By virtue of the authority vested in me by section 301 of title 3 of the United States Code (section 10, Public Law 248. approved October 31. 1951, 65 Stat. 713) [3 U.S.C. 301] and as President of the United States, I hereby authorize and direct the Secretary of State to affix the Seal of the United States, pursuant to section 42 of title 4 of the United States Code [this section], without any special warrant therefor. other than this order. to each document included within any of the following classes of documents when such document has been signed by the President and, in the case of any such document to which the counter. signature of the Secretary of State is re

quired to be affixed, has been countersigned by the said Secretary:

1. Proclamations by the President of treaties, conventions, protocols, or other international agreements.

2. Instruments of ratification of treaties.

3. Full powers to negotiate treaties and to exchange ratifications.

4. Letters of credence and recall and other communications from the President to heads of foreign governments.

5. Exequaturs issued to those foreign consular officers in the United States whose commissions bear the signature of the chief of state which they represent. HARRY S. TRUMAN

Sec.

71.

CHAPTER 3-SEAT OF THE GOVERNMENT

Permanent seat of Government.

72. Public offices; at seat of Government.

73. Same; removal from seat of Govern

ment.

§ 71. Permanent seat of government

All that part of the territory of the United States included within the present limits of the District of Columbia shall be the permanent seat of government of the United States. July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: United States 5; C.J.S. United States §§ 4, 5.

§ 72. Public offices; at seat of government

All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law. July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: United States

5; C.J.S. United States §§ 4, 5.

§ 78.

Same; removal from seat of government

In case of the prevalence of a contagious or epidemic disease at the seat of government, the President may permit and direct the removal of any or all the public offices to such other place or places as he shall deem most safe and convenient for conducting the public business. July 30, 1947, c. 389, § 1, 61 Stat. 641.

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Amendment of State Constitutions to remove legal impediment to the assumption of civil and criminal jurisdiction in accordance with the provisions of section 1162 of Title 18 and 1360 of Title 28, see Act Aug. 15, 1953, c. 505, § 6, 67 Stat. 590, set out as a note under section 1360 of Title 28, Judiciary and Judicial Procedure.

Consent of United States to other States to assume jurisdiction with respect to criminal offenses or civil causes of action, or with respect to both, as provided for in section 1162 of Title 18 and section 1360 of Title 28, see Act Aug. 15, 1953, c. 505, § 7. 67 Stat. 590, set out as a note under section 1360 of Title 28, Judiciary and Judicial Procedure.

§ 101. Oath by members of legislatures and officers

Every member of a State legislature, and every executive and judicial officer of a State, shall, before he proceeds to execute the duties of his office, take an oath in the following form, to wit: "I, A B, do solemnly swear that I will support the Constitution of the United States." July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: States 48; C.J.S. States § 76.

§ 102. Same; by whom administered

Such oath may be administered by any person who, by the law of the State, is authorized to administer the oath of office; and the person so administering such oath shall cause a record or certificate thereof to be made in the same manner, as by the law of the State, he is directed to record or certify the oath of office. July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: States 48; C.J.S. States § 76.

§ 103. Assent to purchase of lands for forts

The President of the United States is authorized to procure the assent of the legislature of any State, within which any purchase of land has been made for the erection of forts, magazines, arsenals, dockyards, and

other needful buildings, without such consent having been obtained.
July 30, 1947, c. 389, § 1, 61 Stat. 641.

Library references: States 14; C.J.S. States § 16.

§ 104.

Tax on motor fuel sold on military or other reservation 1 re-
ports to state taxing authority

(a) All taxes levied by any State, Territory, or the District of Colum-
bia upon, with respect to, or measured by, sales, purchases, storage, or
use of gasoline or other motor vehicle fuels may be levied, in the same
manner and to the same extent, with respect to such fuels when sold
by or through post exchanges, ship stores, ship service stores, commis-
saries, filling stations, licensed traders, and other similar agencies, lo-
cated on United States military or other reservations, when such fuels
are not for the exclusive use of the United States. Such taxes, so levied,
shall be paid to the proper taxing authorities of the State, Territory, or
the District of Columbia, within whose borders the reservation affected
may be located.

(b) The officer in charge of such reservation shall, on or before the
fifteenth day of each month, submit a written statement to the proper
taxing authorities of the State, Territory, or the District of Columbia
within whose borders the reservation is located, showing the amount of
such motor fuel with respect to which taxes are payable under subsection
(a) for the preceding month.

(c) As used in this section, the term "Territory" shall include Guam.
July 30, 1947, c. 389, § 1, 61 Stat. 641, amended Aug. 1, 1956, c. 827,
70 Stat. 799.

1 So in original. Probably should read "reservation; reports".

1956 Amendment.
Act Aug. 1, 1956.

Subsec. (c) added by

Civil Airports Owned by United States
Subject to Sections 104 to 110; Sales or
Use Taxes: Fuels for Aircraft or Other
Servicing of Aircraft; Landing or Taking
Off Charges; Leases. Section 210 of
Pub. L. 91-258, Title II, May 21, 1970, 84
Stat. 253, provided that:

"(a) Nothing in this title [see Short Ti-
tle note under section 4041 of Title 26] or
in any other law of the United States
shall prevent the application of sections
104 through 110 of title 4 of the United
States Code to civil airports owned by the
United States.

"(b) Subsection (a) shall not apply to
"(1) sales or use taxes in respect
of fuels for aircraft or in respect of oth-
er servicing of aircraft, or

"(2) taxes, fees, head charges, or oth-
er charges in respect of the landing or
taking off of aircraft or aircraft pas-
sengers or freight.

"(c) In the case of any lease in effect on
Setember 28, 1969, subsection (a) shall not
authorize the levy or collection of any tax
in respect of any transaction occurring, or
any service performed, pursuant to such
lease before the expiration of such lease
(determined without regard to any renew-
al or extension of such lease made after
September 28, 1969). For purposes of the
preceding sentence, the term 'lease' in-
cludes a contract."

Legislative History: For legislative
history and purpose of Act Aug. 1, 1956,
see 1956 U.S.Code Cong. and Adm. News.
p. 3850.

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The general purpose of this section
providing that all taxes levied by any
state on sales of motor fuels may be
levied, in sanie manner, on such fuels,
when sold by post exchanges, located on
United States military or other reserva-
tions, is to extend the program of high-
way improvement which had been in-
itiated by Federal Aid Highway Act of
1916, 39 Stat. 355, as amended by section
1 et seq. of Title 23, through the match-
ing of federal and state funds. State of
Minnesota v. Keeley. C.C.A.Minn. 1942, 126
F.2d 863.

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National parks as reservations

National parks are reservations within
the meaning of this section, and the
states may levy taxes on gasoline and
other motor-vehicle fuels sold by con
cessioners located in national parks when
such fuels are not for exclusive use of
United States. 1936. 38 Op.Atty. Gen 522.
2. Hawaii, taxation by

This section permits the Territory of
Hawail to levy taxes on motor-vehicle
fuels sold upon United States military or
other reservations when such fuels are
not for the exclusive use of the United
States. 1930, 38 Op.Atty. Gen. 519.

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