granted such building, or portion thereof, or grounds, shall be assessed and taxed. SEC. 3. Every institution, organization, corporation, or association owning property exempt under the provisions of paragraph d to q, inclusive, of section 1 of this Act, shall, on or before March 1, 1943, and on or before March 1 of each succeeding year, furnish the Commissioners of the District of Columbia a report, under oath, showing the purposes for which its exempt property has been used during the preceding calendar year. Upon written application by the institution, organization, corporation, or association filed before March 1 of any year, the Commissioners may extend the time for filing said. report for a reasonable period. A copy of such report shall be forwarded to the Congress by the Commissioners. If such report is not filed within the time provided herein, or as extended by the Commissioners, the property of the institution, organization, corporation, or association affected shall immediately be assessed and taxed until the required report is filed: Provided, however, That such tax shall be for a minimum period of thirty days. SEC. 4. The Commissioners of the District of Columbia, upon written application by the owner of real property, filed within ninety days from the date of the approval of this Act, are authorized to abate any tax assessed against any real property. exempted by this Act where such tax was assessed after January 1, 1941, or to refund any such tax within the limitations of appropriations therefor. SEC. 5. Any institution, organization, corporation, or association aggrieved by any assessment of real property deemed to be exempt from taxation under 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 provided in sections 3 and 4 of title IX of the District of Columbia Revenue Act of 1939, as amended: Provided, however, That payment of the tax shall not be prerequisite to any such appeal. SEC. 6. The Commissioners are authorized to make and promulgate such rules and regulations as they may deem necessary to carry out the intent and purposes of this Act. SEC. 7. The following Acts or parts thereof are hereby repealed: (a) Section 1 of "An Act exempting from taxes certain property in the District of Columbia and to amend the 'Act to provide for the creation of corporations in the District of Columbia by general law' ”, approved June 17, 1870 (16 Stat. 153); (b) Section 8 of "An Act for the support of the Government of the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes", approved March 3, 1875 (18 Stat. 503); (c) Section 8 of "An Act for the support of the Government of the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-eight, and for other purposes", approved March 3, 1877 (19 Stat. 399) (d) Section 14 of "An Act providing permanent form of government for the District of Columbia", approved June 11, 1878 (20 Stat. 108); (e) "An Act to construe an Act entitled 'An Act to relieve the churches and orphan asylums of the District of Columbia and to clear the title of the trustees of such property'", approved March 3, 1881 (21 Stat. 513); (f) The second paragraph of section 5 of "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, reading as follows: "That hereafter property used for educational purposes that is not used for private gain shall be exempt from taxation and all other property used for educational purposes shall be assessed and taxed as other property is assessed and taxed" (32 Stat. 616); and (g) The last sentence of "An Act to exempt from taxation certain property of the Daughters of the American Revolution in Washington, District of Columbia", approved August 15, 1916 (39 Stat. 514-515, ch. 342), relating to the exemption from taxation of a rectory, parsonage, glebe house, or pastoral residence. Approved, December 24, 1942. [PUBLIC LAW 32-78TH CONGRESS] [S. 319] AN ACT To authorize the acceptance of a permanent loan to the United States by the Board of Trustees of the National Gallery of Art, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury is hereby authorized and directed to receive into the Treasury from time to time as a permanent loan by the Board of Trustees of the National Gallery of Art to the United States sums in cash of not to exceed $5,000,000 in the aggregate, and to pay interest on the principal amount of such loan at the rate of 4 per centum per annum, payable semiannually. Such interest is hereby permanently appropriated for payment to the Board of Trustees of the National Gallery of Art. Approved April 10, 1943. 81504-51- -29 [CHAPTER 803—2D SESSION] [S. 223] AN ACT To provide for the establishment of a modern, adequate, and efficient hospital center in the District of Columbia. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in order to provide more adequate hospital facilities in the District of Columbia the Federal Works Administrator is authorized to acquire land and construct buildings and to these ends is empowered: (a) to acquire prior to the approval of title by the Attorney General (without regard to sections 1136, as amended, and 3709 of the Revised Statutes) improved or unimproved lands or interests in lands in the District of Columbia by purchase, donation, exchange, or condemnation (including proceedings under the Acts of August 1, 1888 (25 Stat. 357), March 1, 1929 (45 Stat. 1415), and February 26, 1931 (46 Stat. 1421)) for such hospital facilities; (b) by contract or otherwise (without regard to sections 1136, as amended, and 3709 of the Revised Statutes, and section 322 of the Act of June 30, 1932 (47 Stat. 412), prior to approval of title by the Attorney General, to make surveys and investigations, to plan, design, and construct hospital facilities in the District of Columbia on lands or interests in lands acquired under the provisions of subsection (a) hereof or on other lands of the United States which may be available (the transfers of which for this purpose by the Federal agency having jurisdiction thereof are hereby authorized notwithstanding any other provision of law), provide proper approaches thereto, utilities, and procure necessary materials, supplies, articles, equipment, and machinery, and do all things in connection therewith to carry out the provisions of this Act; and SEC. 2. Notwithstanding any other provision of law, whether relating to the acquisition, handling, or disposal of real or other property by the United States or to other matters, the Federal Works Administrator, with respect to any hospital facilities acquired or constructed under the provisions of this Act, is authorized to enter into leases with private agencies for the operation and maintenance of such hospital facilities or useable separable portions thereof upon such terms, including the period of any such leases, annual rentals, provision for joint use of facilities, provisions for operation, maintenance, repair, and replacement of buildings, equipment, machinery, and furnishings and appropriate security to assure the performance of any such leases, and to sell for cash or credit or to convey in exchange for other proper ties any such hospital facilities or usable separable portion thereof to private agencies on such terms as may be deemed by the Administrator to be in the public interest: Provided, That all hospitals partici: pating in such center shall be required either to convey to the Government, free and clear of all incumbrance, the land and buildings now held by them or to sell the same at such prices as is agreed to and approved by the Federal Works Administrator and to pay the proceeds thereof to the Government at the option of the Federal Works Agency. SEC. 3. In carrying out the purposes of this Act, the Federal Works Administrator shall provide a hospital center of such size and design as he shall deem feasible and economical of operation. SEC. 4. In carrying out the provisions of this Act the Federal Works Administrator is authorized to utilize the services of or to act through the United States Public Health Service in the Federal Security Agency, the Federal Works Agency, and any other department or agency of the United States, and any funds appropriated pursuant to this Act shall be available for transfer to such department or agency in reimbursement thereof. SEC. 5. Thirty per centum of the net amount expended by the Federal Works Administrator under this Act shall be charged against the District of Columbia and shall be repaid to the Government by the Commissioners of the District of Columbia at such times and in such amounts, without interest, as the Congress shall hereafter determine. The District of Columbia shall be entitled to 30 per centum of the sale price of any of the properties sold by the Federal Works Administrator under section 2 of this Act, other than properties the value of which is deducted from the gross amount expended to determine the net amount upon which the 30 per centum to be charged against the District of Columbia is computed, and the District of Columbia shall also be entitled to receive 30 per centum of any rentals received from the leasing of any of the hospital facilities acquired or constructed by the Federal Works Administrator under this Act. The amounts which may be due the District hereunder shall be credited on the amount owed the Government by the District of Columbia until such obligation of the District is discharged in full. SEC. 6. For carrying out the purposes of this Act, including administrative expenses, there is hereby authorized to be appropriated during the period ending June 30, 1952, the sum of $35,000,000 to be appropriated at such times and in such amounts as the Congress shall determine. Approved August 7, 1946. [CHAPTER 33-1ST SESSION] [S. 516] AN ACT To authorize the furnishing of steam from the central heating plant to the property of the Daughters of the American Revolution, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Federal Works Administrator through the Public Buildings Administration be, and is hereby, authorized to furnish steam from the central heating plant for the use of the Daughters of the American Revolution on the property designated as square 173 in the District of Columbia: Provided, That the Daughters of the American Revolution agree to pay for the steam furnished at reasonable rates, not less than cost, as may be determined by the Administrator of the Federal Works Agency: Provided further, That the Federal Works Administrator, through the Public Buildings Administration, is authorized to prepare plans and specifications and to supervise and contract for the work necessary to connect with the Government mains and to receive payment from the Daughters of the American Revolution by the transfer of funds in advance to cover the cost of such work and services, including administrative expenses: And provided further, That there shall be no liability on the part of the Government on account of any damages that may accrue hereunder. Approved April 15, 1947. |