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tions. He will occasionally see that an individual or a member of a partnership who owes money has formed a corporation. In such cases it is almost a foregone conclusion that this individual holds some of the stock of that corporation and that stock is subject to sheriff's levy. Corporation officials are bound by law in Florida to furnish the sheriff's deputy with full information with respect to a corporation's stock upon

demand. In conclusion, every deputy should examine his collection efforts from time to time and ask himself if he has done everything he could and has investigated every source of possible collection he would have if the money were owed to him. A decision to stop short of an all-out effort at collection is not the deputy's prerogative; his duty is to collect the taxes due.


above the amount set forth in the warrant, so that it can be taken into consideration in arriving at initial payment and the payment schedule to follow; this helps prevent an additional quarter coming due a short time after the arrangement is set up.

Positive action at the time of the first deviation from any agreement is highly important. Unfortunately, most of the deputies do not have an opportunity to follow

up in this respect since payment schedules are handled out of the Central Office. Sometimes there is an understandable delay in a deputy's receiving information concerning past due payments and bad checks. Some days may lapse between the due date and the date the Central Office sends out notification to the deputy. The time in transit is thus added to the time lag required for the deputy to make contact. This lag should be kept at a minimum.

Cooperation With the Sheriff Where a warrant is docketed in the sheriff's office, complete information such as names and addresses, telephone numbers, list and location of assets, and location of jobs will assist the sheriff. Furthermore, the sheriff's hands should not be tied with hold orders or requests for postponement of action; in no event should the deputy intercede in the employer's behalf after he has asked the sheriff to handle the case.

The first thing an employer thinks of after being contacted by the sheriff's deputy is to call us and work out something, although it has already been explained to him that his last opportunity for making arrangements with the Commission has passed when the warrant is docketed. For us to come back into the picture after that time only weakens the sheriff's position, weakens the effectiveness of a docketed warrant, and reduces the interest the sheriff's deputy has in trying to make future collections for us.

The importance of full cooperation with the sheriff's deputy cannot be overstressed. The fewer warrants you have on

file in the sheriff's office, the better service you will get in his department. It is advisable to trace slow warrants and offer any help you can. It is important to seek the full cooperation of one or more of the key personnel in the sheriff's office. In the larger offices, the chief deputy and the chief clerk are valuable contacts. If you can get the full cooperation of the chief deputy and one of the serving deputies, their assistance will be invaluable.

(Continued from page 2) Before any veteran can qualify for GI training after discharge, he must meet two other requirements of the law. He must have been separated from service under other-than-dishonorable conditions with at least 90 days of active duty, unless discharged sooner for a disability incurred in line of duty. Not all the 90 days need be before January 31; any part of it could come afterwards.

Post-Korea veterans already out of service were not affected by the January 31 end-of-the-emergency period, so far as starting Korean GI bill training is concerned. Under the law, they still must start their courses within 3 years after discharge or release from active duty. This applies to all eligible veterans.

But the date does have a bearing on the ending of the entire Korean GI training program. The law states that all training must be ended 8 years after the termination of the emergency period, or 8 years after a veteran leaves service, whichever is earlier. The 8-years-from-end-of-emergency date—the final date of the GI program-now has been set as January 31, 1963.

The President's proclamation also affects Public Law 894, a vocational rehabilitation training program for veterans disabled in service since the outbreak of Korean hostilities.

Veterans disabled on or before January 31, 1955, may be eligible for training, provided they need it to overcome the handicap of their disability. But veterans disabled after January 31 will not be eligible for the vocational training benefit.

As a result of the proclamation, the end of the vocational rehabilitation program for eligible post-Korea veterans will be January 31, 1964, or 9 years after release from active service, whichever is earlier.

No training may be provided beyond these dates except for certain hardship cases which, under the law, are granted an additional 4 years in which to train.

Sources of Information Among the various informational sources which a deputy may find useful in some cases are the sales tax agency, Internal Revenue Department, and the sheriff's office. In our area, the Internal Revenue Department is frequently able to be of assistance and our offices work closely together, resulting in time saving for both agencies.

A deputy who is constantly alert to what is going on in the business field will get numerous leads which will assist him in collection matters, such as watching for lien filings, bankruptcy actions, and reorganiza


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4. To sponsor training programs and vocational women are these:

guidance which bring out the best potentialities in 1. To give, through their work, the highest and individuals of all ages, and which will produce a body finest expression to their God-given abilities and of skilled and versatile workers to meet the needs of our talents;

expanding economy and of national defense; and to 2. To maintain the dignity, the pride, and the anticipate the demands of a possible mobilization freedom that rightly belong to all free men;

period by manpower planning that, within our tradi3. To achieve a material standard of living within tions of freedom and protection of labor standards, which these ideals of a good and useful life can, in will effectively safeguard the national security, ever-increasing measure, be realized for the worker and his family.

5. To supply the factual information needed to The principal objective of the Department of Labor develop sound judgments and policies on employment, is to foster the conditions under which these aspirations unemployment, productivity, wages, hours of work, can be attained. For when the self-expression, the working conditions, labor relations, work injuries, liberty and the prosperity of the working people are prices, cost of living, and the like; and to undertake, assured, it follows that the broader objective—the assist, and stimulate economic and social research well-being, strength and greatness of our country and which promises new knowledge to aid in furthering of all its people-is also assured.

the well-being of working people. In furthering these general objectives, the programs 6. To make provision for the particular needs and and policies of the Department of Labor are designed: opportunities of individuals in special circumstances,

1. To aid, through an effective Federal-State em- such as: older workers, whose ability to contribute ployment security system, in getting the best possible to the economy must be better understood; women, job for the worker, and the best possible worker for the whose skills are vital to the Nation's labor force; job; and, when suitable jobs are not to be had, to en- young workers, who require both added protection sure the availability of a system that provides ade- from damaging work surroundings and special guidquate unemployment compensation with dignity and ance and training; handicapped workers, whose dispatch.

capabilities, properly analyzed and developed, can 2. To help employees, employers, and the States in be a valuable resource to themselves and to the making work-practices and work-places safe and country; minority groups, who possess great untapped healthful; and, when injury or illness does occur, to resources of talent and strength that must not be aid in the provision of workmen's compensation which wasted through discriminatory rules, attitudes or will not only prevent hardship to the injured worker practices; and veterans, who, through special placeand his family, but whenever possible restore him to ment efforts and guarding of reemployment rights, health and useful employment. 3. To provide a framework within which employ in the labor market without being penalized because

may be assisted to regain their competitive position ers and employees can conduct their affairs and fairly work out their differences with a minimum of govern pf the interruption of their careers by military service. ment intervention; but where practices exist that

7. To promote public and private programs which, offend American standards of decent wages or hours

as a means of improving international harmony, will or working conditions, to blot out these substandard help the workers of this country and other countries conditions by vigorous enforcement of labor standards to a better understanding of one another's attitudes, legislation.

aspirations, and institutions.

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THE EMPLOYMENT SECURITY REVIEW is published by the Bureau of Employment Security with the cooperation of the State Employment Security Agencies, and is distributed without charge to personnel of the National and State Employment Security offices. It is also available on sub. scription at $2.00 a year (single copies 20 cents) from the Superintendent of Documents, Goverament Printing Office, Washington 25, D. C. In countries other than the United States, Canada, and Mexico, annual subscription is $2.60.

Expressions of opinion in articles published in the REVIEW are those of the authors and are
not to be construed as official opinions of the Bureau of Employment Security.

The printing of this publication was approved by the Director of the Bureau of the Budget,
January 30, 1953.

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