Use tax. 63 Stat. 124. "Retail sale". 63 Stat. 126. Rate. Payment. 63 Stat. 127. Effective date. 68 Stat. 118. 68 Stat. 119. D. C. Code 471207. (a) Sales to the United States or the District or any instrumentality thereof except sales to national banks and Federal savings and loan associations." Subsection (d) (1) of said section 128 is repealed. Subsection (d) (2) of said section 128 is amended by striking "$1.25" wherever it appears and inserting in lieu thereof "50 cents". SEC. 1306. Subsection (a) of section 201 of the District of Columbia Use Tax Act (66 Stat. 124, ch. 146; paragraph 1 (a) of sec. 47-2701, D. C. Code, 1951 edition) is amended by adding at the end thereof the following: "(5) The sale of any meals, food or drink, or other like tangible personal property for a consideration." SEC. 1307. Section 212 of said District of Columbia Use Tax Act (sec. 47-2702, D. C. Code, 1951 edition) is amended by changing the period at the end of the section to a comma and adding the following: "except that the rate of tax with respect to sales of food for human consumption off the premises where such food is sold shall be 1 per centum of the sales price of such sales.". SEC. 1308. Section 215 of said District of Columbia Use Tax Act (sec. 47-2705, D. C. Code, 1951 edition) is amended by striking “2 per centum of the total" and inserting in lieu thereof "a tax at the rates provided in section 125 of title I of this Act on the". SEC. 1309. The provisions of this title shall become effective on and after the first day of the first month succeeding the sixtieth day after the approval of this Act. TITLE XIV-AMENDMENTS TO GROSS RECEIPTS AND SEC. 1401. Paragraph numbered 5 of section 6 of the Act entitled "An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes", approved July 1, 1902 (32 Stat. 590, 619, ch. 1352), as amended (sec. 47-1701, D. C. Code, 1951), is amended by striking out the second and third sentences and inserting in lieu thereof the following: "And in addition thereto the real estate owned by each national or other incorporated bank, and each trust, gas, electric-lighting, and telephone company in the District of Columbia shall be taxed as other real estate in said District. Each company operating a street railroad or both a street railroad and bus services in the District of Columbia shall pay 2 per centum per annum on their gross receipts: Provided, That any such company operating both a street railroad and bus services shall pay the vehicle-mileage tax for the period beginning with the first day of November and ending with the last day of June of the year next preceding the effective date of this amendatory sentence and shall be allowed a credit for any vehicle-mileage tax paid in advance for the four-month period beginning with the first day of July of the year next succeeding the effective date of this amendatory sentence. Each gas, electric-lighting, and telephone company, and each company operating a street railroad or both a street railroad and bus services in the District of Columbia, shall pay, in addition to the taxes herein mentioned, the franchise tax imposed by the District of Columbia Income and Franchise Tax Act of 1947 (61 Stat. 331, ch. 258), as amended (ch. 15, title 47, D. C. Code, 1951), and the tax imposed upon stock in trade of dealers in general merchandise under paragraph numbered 2 of section 6 of said Act approved July 1, 1902 (32 Stat. 590, 618, ch. 1352), as amended." SEC. 1402. Subparagraph (b) of paragraph 31 of section 7 of the Public vehicles. Act approved July 1, 1902 (32 Stat. 590, 622), as amended (sec. 47- License re2331 (6), D. C. Code, 1951 edition), is amended (a) by striking the quirement. period at the end of the first sentence thereof and adding the follow- 47 Stat. 555. ing: "Provided, That the provisions of this subparagraph shall not Exception. apply to companies operating both street railroad and bus services in the District of Columbia which pay taxes to the District of Columbia on their gross receipts: Provided further, That nothing contained in the preceding proviso shall be construed to require such companies to comply with the provisions of the Act approved June 29, 1938 (52 Stat. 1233; sec. 44-301, D. C. Code, 1951 edition)."; (b) by striking from Mileage tax. the third sentence thereof "franchise,"; and (c) by striking from the third sentence thereof "eight-tenths of 1 cent for each vehicle-mile" and inserting in lieu thereof "1 cent for each vehicle-mile". SEC. 1403. The first section of this title shall become effective on the Effective dates. 1st day of July 1954. The second section of this title shall become effective on the 1st day of November 1954. TITLE XV-MINIMUM RATE OF TAXATION ON SEC. 1501. For each fiscal year after approval of this Act the rate of taxation on real property in the District of Columbia shall not be less than 2.20 per centum on the assessed value of such property. TITLE XVI-COLLECTION OF TAXES BY DISTRAINT AND SEC. 1601. In addition to any other methods or devices or both provided by law or regulation for the collection of various taxes (except real property taxes) due the District, any tax imposed by any law applicable to District taxes, and penalties and interest thereon, when such tax has become due and payable, may be collected in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection; and liens for all such taxes, penalties, and interest may be acquired in the same manner that liens for personal property taxes are acquired 68 Stat. 119. SEC. 1602. If the assessing authority of the District believes that the 68 Stat. 120, collection of any tax imposed by any law applicable to the District Government (except real property taxes) will be jeopardized by delay, the assessing authority shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax (together with all the interest and penalties the assessment of which is provided for by law). Such tax, penalties, and interest, shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Collector of Taxes for the District for the payment thereof. Upon failure or refusal to pay such tax, penalty, and interest, collection thereof by distraint shall be lawful. For the purposes of this section the word "assessing authority" means the Assessor, the Board of Personal Tax Appraisers or any member thereof, and any other official or officials of the District, or their duly authorized representatives, having the duty to assess District taxes. SEC. 1603. This title shall be applicable with respect to taxes assessed Applicability. within three years prior to the date of the approval of this Act. All 68 Stat. 120. TITLE XVII-GENERAL PROVISIONS SEC. 1701. REGULATIONS.—The Commissioners are authorized to Requiring the preparation of an estimate of the cost of reconstructing Ford's Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Ford's Theater, Interior is authorized and directed to cause a study to be made to deter- Washington, mine the most appropriate treatment in order to preserve and interpret D. C. Ford's Theater in Washington, District of Columbia, as it was on April 14, 1865, including an estimate of the cost of reconstructing the stage, boxes, and scenic setting. This information shall be contained in a report, together with the Secretary's recommendations with respect thereto, to the Congress. SEC. 2. The Secretary of the Interior in his report to the Congress Report. also shall include an estimate of the cost of reinstalling the famous Oldroyd collection of relics in the Ford Theater Building or in another suitable museum building to be erected on land to be acquired immediately adjacent to the said Ford Theater Building. Approved May 28, 1954. To amend the Public Buildings Act of 1949 to authorize the Administrator of General Services to acquire title to real property and to provide for the construction of certain public buildings thereon by executing purchase contracts; to extend the authority of the Postmaster General to lease quarters for postoffice purposes; and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I-GENERAL SERVICES ADMINISTRATION GSA and Post SEC. 101. The Public Buildings Act of 1949 is amended by (1) Purchase Conredesignating section 411 thereof as section 412, and (2) inserting, tract Aot of 1954. immediately after section 410 thereof, the following new section: 63 Stat. 200. “SEC. 411. (a) Whenever the Administrator of General Services 40 USC 352 note. determines that (1) the needs for space for the permanent activities Space procureof the Federal Government in any particular area cannot be satisfied ment. by utilization of any existing property suitable for the purpose then owned by the Government, and (2) the best interests of the United States will be served by taking action hereunder, he is hereby authorized to obtain and provide space for the accommodation of activities of the Government in the several States, the District of Columbia, and the Territories and possessions of the United States (including Guam), except for the accommodation of activities of the Post Office Department, by negotiating and entering into purchase contracts, the Purchase oonterms of which shall not be less than ten nor more than twenty-five tracts. years and which shall provide in each case that title to the property Terms. shall vest in the United States at or before the expiration of the contract term and upon fulfillment of the terms and conditions stipulated in each of such purchase contracts. Such terms and conditions shall include provision for the application to the purchase price agreed upon therein of installment payments made thereunder including provision for the exchange of surplus real property or real property which may become surplus as a result of such agreement, where the Administrator determines that the best interests of the Government in economy and efficiency of operation will be served. Every purchase contract entered into pursuant to this title shall provide for equal annual payments for the amortization of principal with interest thereon and the Administrator shall not enter into any such contract unless the amount of the annual payment required by such contract plus the aggregate of the annual payments required by all other purchase contracts entered into during the same fiscal year do not exceed the specific limitations on such payments which shall be provided in appropriation acts: Provided, That prior to July 1, 1955, à limitation Limitation. of not to exceed $5,000,000 is hereby established for such purpose. "(b) The Administrator of General Services is authorized to exer- Existing propcise the powers granted in this section with respect to existing prop- erty utilizaerties, including those for which conversions, additions, extensions, tion. or remodeling may be required, and properties upon which construc tion is to be subsequently effected in pursuance of the terms of appli cable purchase contracts. "(c) The Administrator of General Services is authorized to enter Agreements. into agreements with any person, copartnership, corporation, or other public or private entity, to effectuate any of the purposes of this section; and is further authorized to bring about the development and improvement of any land owned by the United States and under the control of the General Services Administration including the demo All 68 Stat. 519. Contract provisions. Limitations. Budget and Congessional approval. lition of obsolete and outmoded structures situated thereon, by providing for the construction thereon by others of such structures and facilities as shall be the subject of the applicable purchase contracts. "(d) Each such purchase contract shall include such provisions as the Administrator of General Services, in his discretion, shall deem to be in the best interests of the United States and appropriate to secure the performance of the obligations imposed upon the party or parties that shall enter into such agreement with the United States: Provided, That no such agreement may provide for the payment by the United States in pursuance of the terms thereof of moneys in an aggregate annual amount in excess of 15 per centum of the appraised fair market value of the property at the date of the purchase contract, or in the case of property where construction shall not have been completed at that date in excess of 15 per centum of the fair market value at the date of completion of such construction. No such purchase contract shall provide for any payments to be made by the United States in excess of the amount necessary, as determined by the Administrator, to "(1) amortize "(A) the cost of improvements to be constructed plus the fair market value, on the date of the agreement, of the site, if owned or acquired by the contractor; or "(B) the fair market value, on the date of the agreement, of completed improvements together with the site thereof; or "(C) a combination of the foregoing in the case of existing improvements to be remodeled by the contractor; and "(2) provide a reasonable rate of interest on the outstanding principal as determined under (1) above; and "(3) reimburse the contractor for the cost of any other obligations assumed by him under the contract, including (but not limited to) payment of taxes, costs of carrying appropriate insurance, and costs of repair and maintenance if so assumed by the contractor. "(e) No proposed purchase contract agreement shall be executed under this section unless such agreement has been approved by the Director of the Bureau of the Budget, as evidenced by a written statement of such officer to the effect that the execution of such agreement is necessary and is in conformity with the policy of the President. No appropriations shall be made for purchase contract projects which have not been approved by resolutions adopted by the Committees on Public Works of the Senate and House of Representatives, respectively, within three years after the date of enactment of this Act. For the purpose of securing consideration of said approval the Administrator shall transmit to each such Committee a prospectus of the proposed project, including (but not limited to)— "(1) a brief description of the building located or to be erected at a given location; "(2) an estimate of the maximum cost of site and building together with the term of years over which payments would run and the maximum rate of interest that would be acceptable for any deferred part of such cost; "(3) a certificate of need for the space signed by the head of the agency or agencies which will use the facility; "(4) a statement by the Administrator of the General Services Administration that suitable space owned by the Government is not available and that suitable rental space is not available at a price commensurate with that to be afforded through the contract proposed; "15) a statement of the managerial, custodial, heat and utility services to be provided by the contractor, or an estimate of their |