Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That chapter 315 of title 18 of the United States Code is amended by adding the following new section: "g 4284. Advances for rehabilitation. "(a) The Attorney General, under such regulations as he prescribes, acting for himself or through such officers and employees as he designates, may use so much of the trust funds designated as 'Commissary Funds, Federal Prisons' (31 U. S. C. 725s (22)), as may be surplus to other needs of the trust, to provide advances to prisoners at the time of their release, as an aid to their rehabilitation. Title 18, amendment. 48 Stat. 1234. "(b) An advance made hereunder shall in no instance exceed $150 except with the specific approval of the Attorney General, and shall in every case be secured by the personal note of the prisoner conditioned to make repayment monthly when employed, or otherwise possessed of funds, with interest at a rate not to exceed 6 per centum per annum and subject to an agreement on the part of the prisoner that the funds so advanced shall be expended only for the purposes designated in the loan agreement. Repayments of principal and 66 Stat. 72, interest shall be credited to the trust fund from which the advance 66 Stat. 73. was made. Any unpaid principal or interest on said note shall be considered as a debt due the United States." SEC. 2. The Attorney General may accept gifts or bequests of Gifts. money for credit to the "Commissary Funds, Federal Prisons", which gifts or bequests, for the purpose of Federal income, State, and gift taxes, shall be deemed to be gifts or bequests to or for the use of the United States. SEC. 3. The analysis of chapter 315 of title 18, United States Code, immediately preceding section 4281, is amended by adding the following new item: "4284. Advances for rehabilitation." Approved May 15, 1952. Chapter 320 2d Session H. R. 7189 AN ACT All 66 Stat. 87. To amend the provisions of the Internal Revenue Code which relate to machine guns and short-barrelled firearms, so as to impose a tax on the making of sawed-off shotguns and to extend such provisions to Alaska and Hawaii, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, IMPOSITION OF TAX ON THE MAKING OF CERTAIN FIREARMS Internal SECTION 1. Subchapter B of chapter 25 of the Internal Revenue 53 Stat. 291. Code is hereby amended by adding at the end thereof the following 26 U.S.C. new section: "SEC. 2734. TAX ON MAKING FIREARMS. "(a) RATE.-There shall be levied, collected, and paid upon the making in the United States of any firearm (whether by manufacture, putting together, alteration, any combination thereof, or otherwise) a tax at that rate provided in section 2720 (a) which would apply to any transfer of the firearm so made. (b) EXCEPTIONS.-The tax imposed by subsection (a) shall not apply to the making of a firearm "(1) by any person who is engaged within the United States in the business of manufacturing firearms; "(2) from another firearm with respect to which a tax has been paid, prior to such making, under either section 2720 (a) or under subsection (a) of this section; or *(3) for the use of (A) the United States Government, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, or (B) any peace officer or any Federal officer designated by regulations of the Secretary. Any person who makes a firearm in respect of which the tax imposed by subsection (a) does not apply by reason of the preceding sentence shall make such report in respect thereof as the Secretary may by regulations prescribe. (c) BY WHOM PAID; WHEN PAID.-The tax imposed by subsection (a) shall be paid by the person making the firearm. Such tax shall be paid in advance of the making of the firearm. (d) How PAID.-Payment of the tax imposed by subsection (a) shall be represented by appropriate stamps to be provided by the Secretary. "(e) DECLARATION.-It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary may by regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual." EXTENSION OF FIREARMS TAXES TO ALASKA AND HAWAII SEC. 2. (a) Section 2720 (a) of the Internal Revenue Code is hereby amended by striking out "continental United States" and inserting in lieu thereof "United States" $2720-2733. All 66 Stat. 88. 53 Stat. 393. 26 U.S.C. 3263. (b) Section 2733 (e) of the Internal Revenue Code (defining the term "continental United States") is hereby repealed. (c) Paragraphs (d), (e), and (f) of section 2733 of the Internal Revenue Code are hereby amended by striking out "continental United States" in each such paragraplr and inserting in lieu thereof "United States". TECHNICAL AMENDMENTS SEC. 3. (a) Section 2723 (c) of the Internal Revenue Code is hereby amended to read as follows: "(c) DOCUMENTS TO ACCOMPANY TRANSFERS.-No person shall transfer a firearm unless such person, in addition to complying with subsection (b), transfers therewith (in compliance with such regulations as may be prescribed under this subchapter for proof of payment of all taxes on such firearm)— "(1) for each prior transfer of such firearm which was subject to the tax imposed by section 2720 (a), the stamp-affixed order provided in this section, and "(2) for any making of such firearm which was subject to the tax imposed by section 2734 (a), the stamp-affixed declaration provided in section 2734." (b) Section 2726 (a) of the Internal Revenue Code is hereby amended to read as follows: "(a) POSSESSING FIREARMS UNLAWFULLY TRANSFERRED OR MADE.—It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of section 2720, 2721 (b), 2722, 2723. 2727, or 2731 of this subchapter, or which has at any time been made in violation of section 2734 of this subchapter." (c) Section 2730 (a) of the Internal Revenue Code is hereby amended by striking out "transferred" and inserting in lieu thereof "transferred or made". (d) Section 2731 of the Internal Revenue Code is hereby amended by striking out "section 2720 (a)" and inserting in lieu thereof “sections 2720 (a) and 2734 (a)". (e) Section 3261 (b) of the Internal Revenue Code is hereby amended by striking out the proviso and by adding at the end of such section 3261 (b) the following new sentence: "No person shall be required to register under this subsection with respect to a firearm which such person acquired by transfer or importation or which such person made, if provisions of subchapter B of chapter 25 applied to such transfer, importation, or making, as the case may be, and if the provisions which applied thereto were complied with.' (f) Section 3261 (c) of the Internal Revenue Code is hereby repealed. (g) Section 3263 (b) of the Internal Revenue Code is hereby amended by inserting "or a stamp-affixed declaration as provided in section 2734" after "section 2723”. EFFECTIVE DATE SEC. 4. (a) The effective date of the amendments made by this Act shall be the first day of the fourth month following the month in which this Act is enacted. (b) Notwithstanding subsection (a), registration under section 3261 of the Internal Revenue Code which is required by reason of the amendments made by this Act shall commence on the first day of the second month following the month in which this Act is enacted. (c) Nothing in subchapter B of chapter 25 of the Internal Revenue Code or of part VIII of subchapter A of chapter 27 of the Internal All 66 Stat. 89. Revenue Code, as amended by this Act, shall impose any liability 53 Stat. 393. (whether criminal or otherwise) in respect of any act or failure to 26.U.S.C. $$ 3260-3266. act occurring before the effective date specified in subsection (a), unless such liability would have existed in respect of such act or failure to act under the provisions of such subchapter B and part VIII as they existed on the day prior to the effective date specified in subsection (a). (d) In the case of any person who is liable for a tax under any provision of section 3260 (a) of the Internal Revenue Code solely by reason of the amendments made by this Act and who (prior to the effective date of these amendments) commenced the activity which makes him subject to tax under such provision, such tax shall be reckoned proportionately from the beginning of the effective date of these amendments to and including the thirtieth day of June following; and such tax shall be due on, and payable on or before, the last day of the fourth month after the month in which this Act is enacted. Approved May 21, 1952. To amend the Act creating a juvenile court for the District of Columbia, approved March 19, 1906, as amended. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the first para- Juvenile graph of section 11 of the Act entitled "An Act to create a juvenile court, D. C. court in and for the District of Columbia", approved March 19, 1906, Detention. as amended (sec. 11-912, D. C. Code, 1940 edition), is amended by add- 34 Stat. 73; ing at the end thereof the following new sentence: "No such child shall 52 Stat. 596. be held in such place of detention for any period longer than five days, excluding Sundays and holidays, unless the judge shall order such child detained for a further period." SEC. 2. The second sentence of section 14 of such Act, as amended Hearing. (sec. 11-915, D. C. Code, 1940 edition), is amended to read as follows: "In the hearing of any case, the general public shall be excluded and only such persons as have a direct interest in the case and their representatives shall be admitted except that the judge, by rule of court or special order, may admit such other persons as he deems to have a legitimate interest in the case or the work of the court." SEC. 3. Section 28 of such Act, as amended (sec. 11-929, D. C. Code, 1940 edition), is amended to read as follows: "SEC. 28. (a) The court shall maintain records of all cases brought Records. before the court. Such records shall be withheld from indiscriminate public inspection but shall be open to inspection only by respondents, their parents or guardians and their duly authorized attorneys, and by any institution or agency to which a child may have been committed pursuant to section 14 of this Act. Such records may, pursuant to rule of court or special order of the court, be inspected by other interested persons, institutions and agencies. As used in this subsection, the word "records" includes notices filed with the court by arresting officers pursuant to section 11 of this Act, the court docket and entries therein, the petitions, complaints, informations, motions and other papers filed in any case, transcripts of testimony taken in any case tried by the court and findings, verdicts, judgments, orders and decrees, and other writings filed in proceedings before the court, other than social records. 11-924. "(b) The records made by officers of the court pursuant to sections 7 and 23 of this Act, referred to in this section as social records, shall D.C. Code be withheld from indiscriminate public inspection, except that such 8 11-908, records or parts thereof shall be made available by rule of court or special order of court to such persons, governmental and private agencies, and institutions as have a legitimate interest in the protection, welfare, treatment, and rehabilitation of the child, and to any court before which any such child may appear. The judge may also provide by rule or special order that any such person or agency may make or receive copies of such records or parts thereof. No person, 66 Stat. 134. agency, or institution which has received records or information under 66 Stat. 135. this section may publish or use them for any purpose other than that for which they were received. "(c) It shall be unlawful, except for purposes for which records, Unlawful use. parts thereof, or information there from have been released pursuant to section 28 of this Act or except for purposes thereafter permitted by special order of court, and in accordance with any applicable rules of court, for any person or persons to disclose, receive, or make use of, or authorize, knowingly permit, participate in, or acquiesce in the use of any information concerning any juvenile before the court, directly or indirectly derived from the records, papers, files, or com |