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[84 STAT.

(3) Each amount apportioned to a State under paragraph (1)(A)(i) or (2)(A) of this subsection shall, during the tiscal year for which it was first authorized to be obligated and the fiscal year immediately following, be available only for approved airport development projects located in that State, or sponsored by that State or some public agency thereof but located in an adjoining State. Each amount apportioned to a sponsor of an airport under paragraph (1)(B) of this subsection shall, during the fiscal year for which it was first authorized to be obligated and the two fiscal years immediately following, be available only for approved airport development projects located at airports sponsored by it. Any amount apportioned as described in this paragraph which has not been obligated by grant agreement at the expiration of the period of time for which it was so apportioned shall be added to the discretionary fund established by subsection (b) of this section. (^) ^^^ t^^® purposes of this section, the term "passengers enplaned" shall include United States domestic, territorial, and international revenue passenger enplanements in scheduled and nonscheduled service of air carriers and foreign air carriers in intrastate and interstate commerce as shall be determined by the Secretary pursuant to such regulations as he shall prescribe. (b) DISCRETIONARY FUND.—(1) The amounts authorized by subsection (a) of this section to be distributed at the discretion of the Secretary shall constitute a discretionary fund. (2) The discretionary fund shall be available for such approved projects for airport development in the several States, the Commonwealth of Puerto Rico, the Virgin Islands, and Guam as the Secretary considers most appropriate for carrying out the national airport system plan regardless of the location of the projects. I n determining the projects for which the fund is to be used, the Secretary shall consider the existing airport facilities in the several States, the Commonwealth of Puerto Rico, the Virgin Islands, and Guam, and the need for or lack of development of airport facilities in the several States, the Commonwealth of Puerto Rico, the Virgin Islands, and Guam. Amounts placed in the discretionary fund pursuant to subsection (a) of this section, including amounts added to the discretionary fund pursuant to paragraph (3) of such subsection (a), may be used only in accordance with the purposes for which originally appropriated. (c) NOTICE OF APPORTIONMENT; DEFINITION OF TERMS.—Upon making an apportionment as provided in subsection (a) of this section, the Secretary shall inform the executive head of each State, and any public agency which has requCvSted such information, as to the amounts apportioned to each State. As used in this section, the term "population" means the population according to the latest decennial census of the United States and the term "area" includes both land and water. SEC. 16. SUBMISSION AND APPROVAL OF PROJECTS FOR AIRPORT DEVELOPMENT.

(a) SUBMISSION.—Subject to the provisions of subsection (b) of this section, any public agency, or two or more public agencies acting jointly, may submit to the Secretary a project application, in a form and containing such information, as the Secretary may prescribe, setting forth the airport development proposed to be undertaken. No project application shall propose airport development other than that included in the then current revision of the national airport system plan formulated by the Secretary under this part, and all proposed development shall be in accordance with standards established by the Secretary, including standards for site location, airport layout, grading, drainage, seeding, paving, lighting, and safety of approaches. (b) PUBLIC AGENCIES WHOSE POWERS ARE LIMITED BY STATE

IJAW.—Nothing in this part shall authorize the submission of a project

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application by any municipality or other public agency which is subject to the law of any State if the submission of the project application by the municipality or other public agency is prohibited by the law of that State. (c)

APPROVAL.—

(1) All airport development projects shall be subject to the approval of the Secretary, which approval may be given only if he is satisfied that— (A) the project is reasonably consistent with plans (existing at the time of approval of the project) of planning agencies for the development of the area in which the airport is located and will contribute to the accomplishment of the purposes of this part; (B) sufficient funds are available for that portion of the project costs which are not to be paid by the United States under this part; (C) the project will be completed without undue delay; (D) the public agency or public agencies which submitted the project application have legal authority to engage in the airport development as proposed; and (E) all project sponsorship requirements prescribed by or under the authority of this part have been or will be met. No airport development project may be approved by the Secretary with respect to any airport unless a public agency holds good title, satisfactory to the Secretary, to the landing area of the airport or the site therefor, or gives assurance satisfactory to the Secretary that good title will be acquired. (2) No airport development project may be approved by the Secretary which does not include provision for installation of the landing aids specified in subsection (d) of section 17 of this part and determined by him to be required for the safe and efficient use of the airport by aircraft taking into account the category of the airport and the type and volume of traffic utilizing the airport. (3) No airport development project may be approved by the Secretary unless he is satisfied that fair consideration has been given to the interest of communities in or near which the project may be located. (4) I t is declared to be national policy that airport development projects authorized pursuant to this part shall provide for the protection and enhancement of the natural resources and the quality of environment of the Nation. In implementing this policy, the Secretary shall consult with the Secretaries of the Interior and Health, Education, and Welfare with regard to the effect that any project involving airport location, a major runway extension, or runway location may have on natural resources including, but not limited to, fish and wildlife, natural, scenic, and recreation assets, water and air quality, and other factors affecting the environment, and shall authorize no such project found to have adverse effect unless the Secretary shall render a finding, in writing, following a full and complete review, which shall be a matter of public record, that no feasible and prudent alternative exists and that all possible steps have been taken to minimize such adverse effect. (d)

HEARINGS.—

(1) No airport development project involving the location of an airport, an airport runway, or a runway extension may be approved by the Secretary unless the public agency sponsoring the project certifies to the Secretary that there has been afforded the opportunity for public hearings for the purpose of considering the economic, social, and environmental effects of the airport location and its consistency with the goals and objectives of such urban planning as has been carried out by the community.

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(2) When hearings are held under paragraph (1) of this subsection, the project sponsor shall, when requested by the Secretary, submit a copy of the transcript to the Secretary. (e) A I R AND WATER QUALITY.—

(1) The Secretary shall not approve any project application for a project involving airport location, a major runway extension, or runway location unless the Governor of the State in which such project may be located certifies in Avriting to the Secretary that there is reasonable assurance that the project will be located, designed, constructed, and operated so as to comply with applicable air and water quality standards. I n any case where such standards have not been approved or where such standards have been promulgated by the Secretary of the Interior or the Secretary of Health, Education, and Welfare, certification shall be obtained from the appropriate Secretary. Notice of certification or of refusal to certify shall be provided within sixty days after the project application is received by the Secretary. (2) The Secretary shall condition approval of any such project application on compliance during construction and operation with applicable air and water quality standards. (f) AIRPORT SITE SELECTION.—

Metropoiitan area.

(1) Whenever the Secretary determines (A) that a metropolitan area comprised of more than one unit of State or local government is in need of an additional airport to adequately meet the air transportation needs of such area, and (B) that an additional airport for such area is consistent with the national airport system plan prepared by the Secretary, he shall notify, in writing, the governing authorities of the area concerned of the need for such additional airport and request such authorities to confer, agree upon a site for the location of such additional airport, and notify the Secretary of their selection. I n order to facilitate the selection of a site for an additional airport under the preceding sentence, the Secretary shall exercise such of his authority under this part as he may deem appropriate to carry out the provisions of this paragraph. For the purposes of this subsection, the term "metropolitan area" means a standard metropolitan statistical area as established by the Bureau of the Budget, subject however to such modifications and extensions as the Secretary may determine to be appropriate for the purposes of this subsection. (2) I n the case of a proposed new airport serving any area, which does not include a metropolitan area, the Secretary shall not approve any airport development project with respect to any proposed airport site not approved by the community or communities m which the airport is proposed to be located. SEC. 17. UNITED STATES SHARE OF PROJECT COSTS. (a) GENERAL PROVISION.—Except as provided in subsections (b), (c), and (d) of this section, the United States share payable on account of any approved airport development project submitted under section 16 of this part may not exceed 50 per centum of the allowable project costs. (b) PROJECTS I N PUBLIC LAND STATES.—In the case of any State containing unappropriated and unreserved public lands and nontaxable Indian lands (individual and tribal) exceeding 5 per centum of the total area of all lands therein, the United States share under subsection (a) shall be increased by whichever is the smaller of the following percentages thereof: (1) 25 per centum, or (2) a percentage equal to one-half of the percentage that the area of all such lands m that State is of its total area. (c) PROJECTS I N THE VIRGIN ISLANDS.—The United States share payable on account of any approved project for airport development in the Virgin Islands shall be any portion of the allowable project

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costs of the project, not to exceed 75 jjer centum, as the Secretary considers af)propriate for carrying out the jjrovisions of this part, (d) LANDING AIDS.—To the extent that the project costs of an appro\-ed project for airport development represent the cost of (1) land required for the installation of approach light systems, (2) touchdown zone and centerline runway lighting, or (3) high intensity runway lighting, the United States share shall be not to exceed 82 per centum of the allowable costs thereof.

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Cost limitation.

SEC. 18. PROJECT SPONSORSHIP.

As a condition precedent to his approval of an airport development Conditions. project under this part, the Secretary shall receive assurances in writing, satisfactory to him, that— (1) the airport to which the project for airport development relates will be available for jDublic use on fair and reasonable terms and without unjust discrimination; (2) the airport and all facilities thereon or connected therewith will be suitably operated and maintained, with due regard to climatic and flood conditions; (8) the aerial approaches to the airport will be adequately cleared and protected by removing, lowering, relocating, marking, or lighting or otherwise mitigating existing airport hazards and by pre\'enting the establishment or creation of future airport hazards; (4) appropriate action, including the adoption of zoning laws, has been or will be taken, to the extent reasonable, to restrict the use of land adjacent to or in the immediate vicinity of the airport to activities and purposes compatible with normal airport operations, including landing and takeoff of aircraft; (5) all of the facilities of the airport developed with Federal financial assistance and all those usable for landing and takeoff of aircraft will be available to the United States for use by Government aircraft in common with other aircraft at all times without charge, except, if the use by Government aircraft is substantial, a charge may be made for a reasonable share, proportional to such use, of the cost of operating and maintaining the facilities used; (6) the airjjort operator or owner will furnish without cost to the Federal Government for use in connection with any air traffic control activities, or weather-reporting and communication activities related to air traffic control, any areas of land or water, or estate therein, or rights in buildings of the sponsor as the Secretary considers necessary or desirable for construction at Federal expense of space or facilities for such purposes; (7) all project accounts and records will be kept in accordance Recordkeeping. with a standard system of accounting prescribed by the Secretary after consultation with ajDpropriate public agencies; (8) the airport operator or owner will maintain a fee and rental structure for the facilities and services being provided the airport users which will make the airport as self-sustaining as possible under the circumstances existing at that particular airport, taking into account such factors as the volume of traffic and economy of collection; (9) the airport operator or owner will submit to the Secretary Report s. such annual or special airport financial and operations reports as the Secretary may reasonably request; and (10) the airport and all airport records will be available for Availability of inspection by any duly authorized agent of the Secretary upon r e c o r d s. reasonable request.

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^60 Stat. 170; T9 u^c 1101 n°te-

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[84 STAT.

rji^ insuFe compliance with this section, the Secretary shall prescribe such project sponsorship requirements, consistent with the terms of this part, as he considers necessary. Among other steps to insure such compliance the Secretary is authorized to enter into contracts with public agencies, on behalf of the United States. Whenever the Secretary obtains from a sponsor any area of land or water, or estate therein, or rights in buildings of the sponsor and constructs space or facilities thereon at Federal expense, he is authorized to relieve the sponsor from any contractual obligation entered into under this part or the Federal Airport Act to provide free space in airport buildings to the Federal Government to the extent he finds that space no longer required for the purposes set forth in paragraph (6) of this section. SEC. 19. GRANT AGREEMENTS. Upon approving a project application for airport development, the Secretary, on behalf of the United States, shall transmit to the sponsor or sponsors of the project application an offer to make a grant for the United States share of allowable project costs. An offer shall be made upon such terms and conditions as the Secretary considers necessary to meet the requirements of this part and the regulations prescribed thereunder. Each offer shall state a definite amount as the maximum obligation of the United States payable from funds authorized by this part, and shall stipulate the obligations to be assumed by the sponsor or sponsors. If and when an offer is accepted in writing by the sponsor, the offer and acceptance shall comprise an agreement constituting an obligation of the United States and of the sponsor. Thereafter, the amount stated in the accepted offer as the maximum obligation of the United States may not be increased by more than 10 per centum. Unless and until an agreement has been executed, the United States may not pay, nor be obligated to pay, any portion of the costs which have been or may be incurred. SEC. 20. PROJECT COSTS. (a) ALTX)WABLE PROJECT COSTS.—Except as provided in section 21

of this part, the United States may not pay, or be obligated to pay, from amounts appropriated to carry out the provisions of this part, any portion of a project cost incurred in carrying out a project for airport development unless the Secretary has first determined that the cost is allowable. A project cost is allowable if— (1) it was a necessary cost incurred in accomplishing airport development in conformity with approved plans and specifications for an approved airport development project and with the terms and conditions of the grant agreement entered into in connection with the project; (2) it was incurred subsequent to the execution of the grant agreement with respect to the project, and in connection with airport, development accomplished under the project after the execution of the agreement. However, the allowable costs of a project may include any necessary costs of formulating the project (including the costs of field surveys and the preparation of plans and specifications, the acquisition of land or interests therein or easements through or other interests in airspace, and any necessary administrative or other incidental costs incurred by the sponsor specifically in connection with the accomplishment of the project for airport development, which would not have been incurred otherwise) which were incurred subsequent to May 13, 1946; (3) in the opinion of the Secretary it is reasonable in amount, and if the Secretary determines that a project cost is unreasonable in amount, he may allow as an allowable project cost only so much of such project cost as he determines to be reasonable; except that

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in no event may he allow project costs in excess of the definite amount stated in the grant agreement; and (4) it has not been included in any project authorized under section 18 of this part. The Secretary is authorized to prescribe such regulations, including regulations with respect to the auditing of project costs, as he considers necessary to effectuate the purposes of this section.

231

Regulations.

(b) COSTS XOT ALLOWED.—The following are not allowable project

costs: (1) the cost of construction of that part of an airport development project intended for use as a public parking facility for passenger automobiles; or (2) the cost of construction, alteration, or repair of a hangar or of any part of an airport building except such of those buildings or parts or buildings intended to house facilities or activities directly related to the safety of persons at the airport. SEC. 21. PAYMENTS UNDER GRANT AGREEMENTS.

The Secretary, after consultation with the sponsor with which a grant agreement has been entered into, may determine the times and amounts in which payments shall be made under the terms of a grant agreement for airport development. Payments in an aggregate amount not to exceed 90 per centum of the United States share of the total estimated allowable project costs may be made from time to time in advance of accomplishment of the airport development to which the payments relate, if the sponsor certifies to the Secretary that the aggregate expenditures to be made from the advance payments will not a t any time exceed the cost of the airport development work which has been performed up to that time. If the Secretary determines that the aggregate amount of payments made under a grant agreement at any time exceeds the United States share of the total allowable project costs, the Ignited States shall be entitled to recover the excess. If the Secretary finds that the airport development to which the advance payments relate has not been accomplished within a reasonable time or the development is not completed, the United States may recover any part of the advance payment for which the United States received no benefit. Payments under a grant agreement shall be made to the official or depository authorized by law to receive public funds and designated by the sponsor. SEC. 22. PERFORMANCE OF CONSTRUCTION WORK.

(a) REGULATIONS.—The construction work on any project for airport development approved by the Secretary pursuant to section 16 of this part shall be subject to inspection and approval by the Secretary and m accordance with regulations prescribed by him. Such regulations shall require such cost and progress reporting by the sponsor or sponsors of such project as the Secretary shall deem necessary. No such regulation shall have the effect of altering any contract in connection with any project entered into without actual notice of the regulation. (b) MINIMUM RATES or WAGES.—All contracts in excess of $2,000 for work on projects for airport development approved under this part which involve labor shall contain provisions establishing minimum rates of wages, to be predetermined by the Secretary of Labor, in accordance with the Davis-Bacon Act, as amended (40 U.S.C. 276a^— 276a-5), which contractors shall pay to skilled and unskilled labor, and such minimum rates shall be stated in the invitation for bids and shall be included in proposals or bids for the work. (c) OTHER PROVISIONS AS TO LABOR.—All contracts for work on projects for airport development approved under this part which involve labor shall contain such provisions as are necessary to insure (1) that no convict labor shall be employed; and (2) that, in the employment of labor (except in executive, administrative, and supervisory positions), preference shall be given, where they are qualified, 47-348 0 - 7 2 - 1 9 (Pt. 1)

^9 Stat. m i;

78 Stat. 23J

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[84 STAT.

to individuals AVIIO have served as persons in the military service of the United States, as defined in section 101(1) of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended (50 App. U.S.C. 511(1)), and who have been honorably discliarged from such service. However, this preference shall apply only where the individuals are available and qualified to i3erform the work to which the employment relates. SEC. 23. USE OF GOVERNMENT-OWNED LANDS. (a) REQUESTS FOR T^SE.—Subject to the provisions of subsection (c)

of this section, w'hene\'er the Secretary determines that use of any lands owned or controlled by the Ignited States is r-easonably necessary for carrying out a project for air]X)rt development under this part, or for the operation of any public airport, including lands reasonably necessary to meet future development of an airport m accor'dance with the national airport system plan, he shall file with the head of the department or agency ha\ing control of the lands a request that the necessary property interests therein be conveyed to the public agency sponsoring the project in question or owning or controlling the airiwrt. The property interest may consist of the title to, or any other interest in, land or any easement through or other interest in airspace. (b) MAKING or CONVEYANCES.—Upon receipt of a request from the Secretary under this section, the head of the dej^artment or agency having control of the lands in question shall determine whether the requested conveyance is inconsistent with the needs of the department or agency, and shall notify the Secretary of his determination within a period of four months after receipt of the Secretary's request. If the department or agency head determines that the requested conveyance is not inconsistent with the needs of that department or agency, the department or agency head is hereby authorized and directed, with the approval of the President and the Attorney General of the United States, and without any expense to the Ignited States, to perform any acts and to execute any instruments necessary to make the conveyance requested. A conveyance may be made only on the condition that, at the option of the Secretary, the pro2:)erty interest conveyed shall revert to the United States in the event that the lands in question are not developed for airport purposes or used in a manner consistent with the terms of the conveyance. If only a part of the property interest conveyed is not developed for airport purposes, or used in a maimer consistent with the terms of the conveyance, only that particular part shall at the option of the Secretary, revert to the itnited States. (c) EXEMPTION OF CERTAIN LANDS.—Unless otherwise specifically provided by law, the provisions of subsections (a) and (b) of this section shall not apply with respect to lands owned or controlled by the United States within any national park, national monument, national recreation area, or similar area under the administration of the National P a r k Service; within any unit of the National Wildlife Refuge System or similar area under the jurisdiction of the Bureau of Sport Fisheries and Wildlife; or within any national forest or Indian reservation. SEC. 24. REPORTS TO CONGRESS.

On or before the third day of January of each year the Secretary shall make a report to the Congress describing his operations under this part during the preceding fiscal year. The report shall include a detailed statement of the airport development accomplished, the status of each project undertaken, the allocation of appropriations, and an itemized statement of expenditures and receipts.

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SEC. 25. FALSE STATEMENTS. Any officer, agent, or employee of the United States, or any officer, agent, or employee of any public agency, or any person, association, firm, or corporation who, with intent to defraud the United States— (1) knowingly makes any false statement, false representation, or false report as to the character, quality, quantity, or cost of the material used or to be used, or the quantity or quality of the work performed or to be performed, or the costs thereof, in connection with the submission of plans, maps, specifications, contracts, or estimates of project costs for any project submitted to the Secretary for approval under this part; (2) knowingly makes any false statement, false representation, or false report or claim for work or materials for any project approved by the Secretary under this part; or (3) knowingly makes any false statement or false representation in any report required to be made under this part; shall, upon conviction thereof, be punished by imprisonment for not to exceed five years or by a fine of not to exceed $10,000, or by both. SEC. 26. ACCESS TO RECORDS. (a) RECORDKEEPING REQUIREMENTS.—Each recipient of a grant under this part shall keep such records as the Secretary may prescribe, including records which fully disclose the amount and the disposition by the recipient of the proceeds of the grant, the total cost of the plan or program in connection with which the grant is given or used, and the amount and nature of that portion of the Qost of the plan or program supplied by other sources, and such other records as will facilitate an effective audit.

233

Penalty.

(b) AUDIT AND EXAMINATION.—The Secretary and the Comptroller

General of the United States, or any of their duly authorized representatives, shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient that are pertinent to grants received under this part. (c) AUDIT REPORTS.—In any case in which an independent audit is made of the accounts of a recipient of a grant under this part relating to the disposition of the proceeds of such grant or relating to the plan or program in connection with which the grant was given or used, the recipient shall file a certified copy of such audit with the Comptroller General of the United States not later than six months following the close of the fiscal year for which the audit was made. On or before January 8 of each year the Comptroller General shall make a report Report to to the Congress describing the results of each audit conducted or ^°"^'"^^^reviewed by him under this section during the preceding fiscal year. The Comptroller General shall prescribe such regulations as he may Regulations. deem necessary to carry out the provisions of this subsection. (d) WITHHOLDING INFORMATION.—Nothing in this section shall authorize the withholding of information by the Secretary or the Comptroller General of the United States, or any officer or employee under the control of either of them, from the duly authorized committees of the Congress. SEC. 27. GENERAL POWERSl The Secretary is empowered to perform such acts, to conduct such investigations and public hearings, to issue and amend such orders, and to make and amend such regulations and procedures, pursuant to and consistent with the provisions of this part, as he considers necessary to carry out the provisions of, and to exercise and perform his powers and duties under, this part.

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PART III—MISCELLANEOUS SEC. 51. AMENDMENTS TO FEDERAL AVIATION ACT OF 1958. (a)(1) PROCUREMENT PROCEDURES.—Section 303 of the Federal 72 Stat. 747.

Aviation Act of 1958 (49 U.S.C. 1344) is amended by adding at the end thereof the following new subsection: "NEGOTIATION or PURCHASES AND CONITJACTS

Report to congressional committees.

"(e) The Secretary of Transportation may negotiate without advertising purchases of and contracts for technical or special property related to, or in support of, air navigation that he determines to require a substantial initial investment or an extended period of preparation for manufacture, and for which he determines that formal advertising would be likely to result in additional cost to the Government by reason of duplication of investment or would result in duplication of necessary preparation which would unduly delay the procurement of the property. The Secretary shall, at the beginning of each fiscal year, report to the Committee on Interstate and Foreign Commerce of the House of Representatives and the Committee on Commerce of the Senate all transactions negotiated under this subsection during the preceding fiscal year." (2) TABLE or CONTENTS.—That portion of the table of contents contained in the first section of the Federal Aviation Act of 1958 which appears under the side heading "Sec. 303. Administration of the Agency." is amended by adding at the end thereof the following: " (e) Negotiation of purchases and contracts.". (b)(1) AIRPORT CERTIFICATION.—Title VI of the Federal Aviation

72 Stat. 775; 82 Stat. 395.

Act of 1958 (49 U.S.C. 1421-1431), relating to safety regulation of civil aeronautics, is amended by adding at the end thereof the following new section: "AIRPORT OPERATING CERTIFICATES a POWER TO ISSUE

"SEC. 612. (a) The Administrator is empowered to issue airport operating certificates to airports serving air carriers certificated by the Civil Aeronautics Board and to establish minimum safety standards for the operation of such airports. ISSUANCE

Terms and conditions.

" (b) Any person desiring to operate an airport serving air carriers certificated by the Civil Aeronautics Board may file with the Administrator an application for an airport operating certificate. If the Administrator finds, after investigation, that such person is properly and adequately equipped and able to conduct a safe operation in accordance with the requirements of this Act and the rules, regulations, and standards prescribed thereunder, he shall issue an airport operating certificate to such person. Each airport operating certificate shall prescribe such terms, conditions, and limitations as are reasonably necessary to assure safety in air transportation, including but not limited to, terms, conditions, and limitations relating to— "(1) the installation, operation, and maintenance of adequate air navigation facilities; and "(2) the operation and maintenance of adequate safety equipment, including firefighting and rescue equipment capable of rapid access to any portion of the airport used for the landing, takeoff, or surface maneuvering of aircraft."

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Fitzgerald , Peerage, under 'Earl of Airlie'), and by her had a family. Fitzgerald, who some short time before had been received into the Roman catholic communion, died at Tours on 24 March 1877, being at the time the oldest officer in the British army. By order of the French minister of war, the garrison of Tours paid him the funeral honours prescribed for a marshal of France. [Foster's Baronetage, under 'Fitzgerald of Carrigoran ;' Debrett's Peerage, under 'Cunningham' and 'Airlie;' Wallace's Chronicle King's Royal Rifles (London, 1879); Times, 4 April 1877. The records of the old 5th or Jäger battalion, 60th, with which Fitzgerald served in the Peninsula, were arranged by the late Major-general Gibbes Rigaud, and have been published in the 'Maltese Cross,' the regimental newspaper of the 1st battalion king's royal rifles, in 1886-7.]

 FITZGERALD, KATHERINE (d. 1604), the 'old', was daughter of Sir John Fitzgerald, lord of Decies, and became the second wife of Thomas Fitzgerald, twelfth earl of Desmond, some time after 1505. The first wife of the earl was Sheela, daughter of Cormac MacCarthy. To her (under the equivalent name of Gilis ny Cormyk), as 'wife to Sir Thomas of Desmond,' on 9 June 20 Henry VII, i.e. 1505, Gerald (son of Thomas) Fitzgerald, eighth earl of Kildare, granted a lease of lands for five years, a copy of which is preserved in the rental-book of the ninth earl, now in the possession of the Duke of Leinster. On its first discovery it was supposed by some to be dated 20 Henry VIII, i.e. 1528 ; but the earlier date is shown to be correct not only by a facsimile given in the 'Journal of the Kilkenny Archæological Society,' but also by the fact (unnoticed by those who have commented on the document) that the Earl of Kildare who granted it died in 1513. The Earl of Desmond who was the husband of Sheela and Katherine died in 1534, at the age of eighty. As he left a daughter by his second wife, it may safely be assumed that 1524 is the latest date at which his marriage to her could have taken place, while, as we have seen, 1506 is the earliest. The tradition, therefore, preserved by Sir Walter Raleigh, to which Horace Walpole gave its popular currency, that this second wife was married in the time of Edward IV, is at once disposed of; but it may very probably be true of her predecessor. In the same way the further tradition of her having danced with Richard III may be accounted for. Mr. Sainthill, in his 'Inquiry,' referred to at the end of this article, endeavoured to support these traditions by the theory that Thomas of Desmond might have divorced his first wife and married his second long before 1505, but this was a mere suggestion, opposed to such evidence as exists. That the 'old countess' was living in 1589, 'and many years since,' is asserted by Sir W. Raleigh in his 'History of the World' (bk. i. ch. 5, § 5) ; and he had good reason for knowing the truth of this, inasmuch as in that year and in the year preceding he granted leases of lands in Cork at a reduced rent pending the life of 'the ladie Cattelyn, old countess dowager of Desmond,' who had some life-interest in them. It appears from the terms of these leases that her life was not supposed to be likely to last more than five years from their date. That her death occurred in 1604 is stated in a manuscript of Sir George Carew's, preserved in Lambeth Library (No. 626). From these data it follows that, at the lowest computation, she can hardly have been less than 104 years old at the time of her decease ; and it has been thought by some that the traditional 140 may possibly have had its rise in an accidental transposition of these figures. It is in Fynes Morison's 'Itinerary,' published in 1617, that the number 140 is first given. He visited Youghal, near which the Castle of Inchiquin, in which the countess resided, is situated, in 1613, and states that 'in our time' she had lived to the age of 'about' 140 years, and was able in her last years to go on foot three or four miles weekly to the market town, and that only a few years before her death all her teeth were renewed. From him Bacon appears to have derived the notices which he gives in his 'Hist. Vitæ et Mortis' and his 'Sylva ;' and from Bacon and Raleigh, and a Desmond pedigree, Archbishop Ussher makes mention of the countess in his 'Chronologia Sacra,' where he says that 'meo tempore' she was both living and lively. A diary kept by the Earl of Leicester some thirty years later also records the stories which he had heard. One additional and original witness has, however, been recently found, not known to previous writers on the subject, whose evidence corroborates the general account. Sir John Harington, who was twice for some time in Ireland, for the first time soon after 1584, and for the second time in 1599, speaking in 1605 of the wholesomeness of the country, says: 'Where a man hath lived above 140 year, a woman, and she a countess, above 120, the country is like to be helthy.' Of the case of the man whom he mentions nothing is known, but his allusion to the case of the countess evidently implies that her story, as well as that of the former, was then a familiar one. On


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(2) TABLE OF CONTENTS.—That portion of the table of contents contained in the first section of the Federal Aviation Act of 1958 which ^^ ^*^*- ''^^• appears under the center heading "TITLE VI—SAFETY REGULATION OF CIVIL AERONAUTICS" is amended by adding at the end thereof the following: "Sec. 612. Airport operating certificates, "(a) Power to issue. "(b) Issuance.".

(3) PROHIBITIONS.—Section 610(a) of such Act (49 U.S.C. 1430 (a)), relating to prohibitions, is amended— (A^ by striking out "and" at the end of paragraph (6); (B) by striking out the period at the end of paragraph (7) and inserting in lieu tnereof "; and"; and (C) by adding at the end thereof the following new paragraph: "(8) For any person to operate an airport serving air carriers certificated by the Civil Aeronautics Board without an airport operating certificate, or in violation of the terms of any such certificate." (4) EFFECTIVE DATE.—The amendments made by paragraph (3) of this subsection shall take effect upon the expiration of the twoyear period beginning on the date of their enactment. SEC. 52. REPEAL; CONFORMING AMENDMENTS; SAVING PROVISIONS; AND SEPARABILITY. (a) EEPEAL.—The Federal Airport Act (49 U.S.C. 1101 et seq.) is repealed as of the close of June 30, 1970.

72 Stat. 780.

60 Stat. 170.

(b) CONFORMING AMENDMENTS.—

(1) The first section of the Act of March 18, 1950, relating to Department of the Interior Airports (16 U.S.C. 7 a), is amended by 72^stf 1^*80?!' striking out "Administrator of the Federal Aviation Agency" each place it appears and inserting in lieu thereof at each such place "Secretary of Transportation". (2) Section 509(c) of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3188a) is amended by inserting "Air- 83^stal^*2i^8^^' port and Airway Development Act of 1970;" immediately after "Federal Airport Act;". (3) Section 208(2) of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3338 (2)) is amended by inserting «o Stat. ues. "section 19 of the Airport and Airway Development Act of 1970;" immediately after "section 12 of the Federal Airport Act;". (4) The Federal Aviation Act of 1958 (49 U.S.C. 1301 et seq.) is amended— (A) by striking out "or by the Federal Airport Act" in section 313 (c) and inserting in lieu thereof ", the Federal Airport Act, or ^^ ^*^*- '^^'^• the Airport and Airway Development Act of 1970"; and (B) by striking out "Federal xiirport Act" in section 1109(e) 7s Stat. 527. and inserting in lieu thereof "Airport and Airway Development "^^ "^^ ^^°'* Act of 1970". (5) Section 214(c) of the Appaladiian Regional Development Act of 1965 (40 App. U.S.C. 214(c)) is amended by inserting "Airport and si Stat. 263; Airway Development Act of 1970;" immediately after "Federal Air- ^^ ^'^*' ^^^' port Act;". (6) Section 13(g)(1) of the Surplus Property Act of 1944 (50 App. U.S.C. 1622(g)(1)) is amended by striking out "Federal Airport Act ei Stat. 678. (60 Stat. 170)" and inserting in lieu thereof "Airport and Airway Development Act of 1970". (7) Reorganization Plan Numbered 14 of 1950 (64 Stat. 1267) is amended by striking out "and (h) " and inserting in lieu thereof " (h) the Airport and Airway Development Act of 1970; and (i) ".

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[84 STAT.

(c) SAVING PROVISIONS.—Al] orders, determinations, rules, regula-

tions, permits, contracts, certificates, licenses, grants, rights, and privileges which have been issued, made, granted, or allowed to become effective by the President, the Secretary of Transportation, or any court of competent jurisdiction under any provision of the Federal Airport 49 USC noi "^^^' ^^ amended, which are in effect at the time this section takes effect, "° ^ a r e continued in effect according to their terms until modified, terminated, superseded, set aside, or repealed by the Secretary of Transportation or by any court of competent jurisdiction, or by operation of law. (d) SEPARABILITY.—If any provision of this title or the application thereof to aary person or circumstances is held invalid, the remainder of the title and the application of the provision to other persons or circumstances is not affected thereby. SEC. 53. MAXIMUM CHARGES FOR CERTAIN OVERTIME SERVICES.

ss^stlt^'ieV^'

Definitions.

(a) Notwithstanding the provisions of section 451 of the Tariff Act ^^ ^^^^ (^^ U.S.C. 1451) or any other provisions of law, the maximum amount payable by the owner, operator, or agent of any private aircraft or private vessel for services performed on or after July 1, 1970, upon the request of such owner, operator, or agent, by officers and employees of the Customs Service, by officers and employees of the Immigration and Naturalization Service, by officers and employees (including an independent contractor performing inspectional services) of the Public Health Service, and by officers and employees of the Department of Agriculture, on a Sunday or holiday, or at any time after 5 o'clock postmeridian or before 8 o'clock antemeridian on a week day, in connection with the arrival in or departure from the United States of such private aircraft or vessel, shall not exceed $25. (b) Notwithstanding any other provision of law, no payment shall be required for services described in subsection (a) if such services are performed on a week day and an officer or employee stationed on his regular tour of duty at the place of arrival or departure is available to perform such services. (c) Amounts payable for services described in subsection (a) shall be collected by the Department or agency providing the services and shall be deposited into the Treasury of the United States to the credit of the appropriation of that agency charged with the expense of such services. (d) As used iu this section— (1) the term "private aircraft" means any civilian aircraft not being used to transport persons or property for compensation or hire, and (2) the term "private vessel" means any civilian vessel not being used (A) to transport persons or property for compensation or hire, or (B) in fishing operations or in processing of fish or fish products.

TITLE II—AIRPORT AND AIRWAY REVENUE ACT OF 1970 ^.Citation of

68A Stat. 3. 26 USC 1 et seq.

SEC. 201. SHORT TITLE, ETC. (a) SHORT TITLE.—This title may be cited as the "Airport and Air-

way Revenue Act of 1970". (b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.

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SEC. 202. TAX ON AVIATION FUEL. (a) IMPOSITION OF T A X. — S e c t i o n 4041 ( r e l a t i n g to tax on special ggg*? f2^stfu'i2{!6. fuels) is amended by striking- o u t subsections (c), (d), and (e) and 26 USC 404i. inserting after subsection (b) the following n e w subsections: " (c) NONCOMMERCIAL A VI A T I O N. —

" (1) IN GENERAL.—There is h e r e by imposed a tax of 7 cents a g a l l o n upon any liquid ( other than any p r o d u c t tax a b l e under ^^ ^^^^ ^^g. section 4 0 8 1) — 75 Stat. 123. " (A) sold by any person to a n owner, lessee, o r other opera to r of a n a i r c r a f t, for use as a fuel i n such a i r c r a f t i n nonconmiercial a v i a t i o n; o r " (B) used by any person a s a fuel i n a n a i r c r a f t in noncommercial aviation, unless the r e w a s a tax a b l e sale of such liquid under t h i s section. " (2) G A S O L I N E. — The r e is hereby imposed a tax ( a t the r a t e specified i n paragraph (3)) upon any p r o d u c t tax a b l e under section 4081— " (A) sold by any person to a n owner, lessee, or other opera to r of a n a i r c r a f t, for use as a fuel i n such a i r c r a f t i n noncommercial a v i a t i o n; or " (B) used by any person as a fuel i n a n a i r c r a f t in noncommercial aviation, unless the r e w a s a tax a b l e sale of such product under subparagraph (A). The tax imposed by t h i s paragraph shall be i n a d d i t i o n to any tax imposed under section 4081. " (3) R A T E OF T A X. — The r a t e of tax imposed by paragraph (2) is as follows: " 3 cents a gallon for the period e n d i n g September 30, 1972;and "51/^ cents a gallon for the period after September 30, 1972. " (4) DEFINITION OF NONCOMMERCIAL A VI A T I O N. — For

purposes

of t h i s chapter, the term 'noncommercial aviation" means any use of a n a i r c r a f t, other than use in a business of t r a n s p o r t i n g persons o r property for compensation o r h i r e by air. The term also includes any use of a n a i r c r a f t, i n a business described in the preceding sentence, which is p r o p e r l y allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of r,Jl°V:^^' ^^^' section 4281 or 4282. " (5) TERMINATION. — O n and after July 1, 1980, the taxes imposed by paragraph s (1) and (2) shall not a p p l y. " (d) A D D I T I O N A L T A X. — I f a l i q u i d on which tax w a s i m p o s e d on

the sale thereof is tax a b l e a t a h i g h e r r a t e under subsection (c)(1) of this section on the use thereof, the r e is hereby imposed a tax equal to the difference between the tax so imposed and the tax payable a t such I n g h e r rate. "(e)

RATE REDUCTION.—On and after

October 1, 1972—

" (1) the tax e s imposed by subsections (a) and (b) shall be 114 cents a gallon, and " (2) the second and t h i r d sentences of subsections (a) and (b) shall not a p p l y. "(f)

E X E M P T I O N FOR F A R M U S E. —

" (1) E X E M P T I O N. — Under r e g u l a t i o n s prescribed by the Secretary o r h i s delegate, n o tax shall be imposed under t h i s section on any liquid sold for use o r used on a f a r m for f a r m i n g purposes. "(2)

U S E O N A FARM FOR FARMING P U R P O S E S. — For purposes of

paragraph (1) of t h i s subsection, use on a f a r m for f a r m i n g purposes shall be determined in accordance w i t h paragraph s (1), (2), and (3) of section 6 4 2 0 (c). 7o Stat. 87. " (g)

E X E M P T I O N FOR U S E AS S U P P L I E S FOR V E S S E L S. — Under r e g u l a -

tions prescribed by the Secretary o r h i s delegate, n o tax shall be

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26 USC 42^2^^'

To^suit^'assi*^*' 75 Stat. 123!

y/stat^'i^y^'

Infra

Post, p. 241.

76 Stat. 116.

PUBLIC LAW 91-258-MAY 21, 1970

[84 STAT.

imposed under this section on any liquid sold for use or used as supplies ^^^ vessels or aircraft (within the meaning of section 4221(d)(3)). " (h) REGISTRATION,—If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnishes such information in respect of the use of the liquid) as the Secretary or his delegate shall by regulations provide." (^) CONFORMING AND TECHNICAL AMENDMENTS.—Section 4041(b) (relating to imposition of tax on special motor fuels) is amended— (1) by striking out "motor vehicle, motorboat, or airplane" each place it appears and inserting in lieu thereof "motor vehicle or motorboat", and (2) by striking out "for the propulsion of" each place it appears and inserting in lieu thereof "in". SEC. 203. TAX ON TRANSPORTATION OF PERSONS BY AIR. (^) IMPOSITION OF TAX.—Section 4261 (relating to imposition of tax on transportation of persons by air) is amended to read as follows: "SEC. 4261. IMPOSITION OF TAX. " (a) IN GENERAL.—There is hereby imposed upon the amount paid for taxable transportation (as defined in section 4262) of any person which begins after June 30, 1970, a tax equal to 8 percent of the amount so paid. I n the case of amounts paid outside of the United States for taxable transportation, the tax imposed by this subsection shall apply only if such transportation begins and ends in the United States. " (b) SEATS, BERTHS, ETC.—There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsection (a), a tax equal to 8 percent of the amount so paid. "(c) U S E OF INTERNATIONAL TRAVEL FACILITIES.—There is hereby imposed a tax of $3 upon any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins in the United States and begins after June 30, 1970. This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282). " (d) BY W H O M PAID.—Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax. "(e) REDUCTION, ETC., OF RATES.—Effective wuth respect to transportation beginning affer June 30, 1980— "(1) the rate of the taxes imposed by subsections (a) and (b) shall be 5 percent, and "(2) the tax imposed by subsection (c) shall not apply." Qj"^ DEFINITION OF TAXABI^ TRANSPORTATION.—Section 4262 (relating to definition of taxable transportation) is amended— (1) by striking out "subchapter" in subsections (a) and (b) and insertin;2f in lieu thereof " part "; (2) by striking out "transportation" in subsection (a)(1) and inserting in lieu thereof "transportation by a i r "; (3) by strikinpr out "in the case of transportation" in subsection (a)(2) and inserting in lieu thereof "in the case of transportation by air"; (4) by striking out "any transportation which" in subsection (b) and inserting in lieu thereof "any transportation by air which"; and

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(5) by adding at the end thereof the following new subsection: " (d) TRANSPORTATION.—For purposes of this part, the term 'trans- tiol^^^"^^"'^'^' portation' includes layover or waiting time and movement of the aircraft in deadhead service." (c) REQUIREMENTS ADVERTISING.—

WITH

RESPECT

TO A I R I J N E

TICKETS AND

(1) Subchapter B of chapter 75 (relating to other otfenses) is y/sut^'is's.^ ' amended by adding at the end thereof the following new section: 26 USC 7261"SEC. 7275. PENALTY FOR OFFENSES RELATING TO CERTAIN AIRLINE TICKETS AND ADVERTISING. " (a) TICKETS.—In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such Ante, p. 238. transportation— " (1) shall show the total of (A) the amount paid for such transportation and (B) the taxes imposed by sections 4261(a) and (b), Ante, p. 238. " (2) shall not show separately the amount paid for such transportation nor the amount of such taxes, and "(3) if the ticket shows amounts paid with respect to any segment of such transportation, shall comply with paragraphs (1) and (2) with respect to such segments as well as with respect to the sum of the segments. "(b) ADVERTISING.—In the case of transportation by air all of which is taxable transportation (as defined in section 4262) or would be taxable transportation if section 4262 did not include subsection (b) t hereof, any advertising made by or on behalf of any person furnishing such transportation (or offering to arrange such transportation) which states the cost of such transportation shall— "(1) state such cost only as the total of (A) the amount to be paid for such transportation, and (B) the taxes imposed by sections 4261(a), (b), and (c),and "(2) shall not state separately the amount to be paid for such transportation nor the amount of such taxes. "(c) PENALTY.—Any person w'ho violates any provision of subsection (a) or (b) is, for each violation, guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $100." (2) The table of sections for such subchapter B is amended by adding at the end thereof the following: "Sec. 7275. Penalty for offenses relating to certain airline tickets and advertising."

SEC. 204. TAX ON TRANSPORTATION OF PROPERTY BY AIR. Subchapter C of chapter 33 (relating to transportation by air) y^^"^^' ^ngn^^' is amended by adding at the end thereof the following new part: 26 USC 42614264.

"PART II—PROPERTY "Sec. 4271. Imposition of tax. "Sec. 4272. Definition of taxable transportation, etc. "SEC. 4271. IMPOSITION OF TAX. " (a) IN GENERAL. —There is hereby imposed upon the amount paid

within or without the United States for the taxable transportation (as defined in section 4272) of property which begins after June 30, 1970, a tax equal to 5 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire. " (b) BY W H O M PAID.—

"(1) IN GENERAL.—Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.

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Fitzgerald countess reached at least the age of 104, and that, until some further evidence, such as the date of her marriage, be forthcoming, it may further reasonably be conjectured that the addition of ten years would very probably be a nearer approximation to the truth. The stories of her death being caused by a fall from an apple, a walnut, or a cherry tree, may be dismissed as fictions; while that of her journey to London to beg relief from Queen Elizabeth or James I has been shown by Mr. Sainthill to belong to the Countess Elinor, widow of Gerald, the fifteenth and attainted earl of Desmond. Nine or ten portraits of the old countess are said to be in existence; but only two of these, respectively at Muckross Abbey and Dupplin Castle, with possibly a third at Chatsworth, are supposed to represent her, the others being pictures of other persons by Rembrandt and Gerard Douw.

[Article in the Quarterly Review for March 1853, pp. 329-54; Archd. A. B. Rowan's Olde Countesse of Desmonde, 1860; Richard Sainthill's Old Countess of Desmond, an Inquiry, 2 vols. (privately printed), 1861-3; article (by J. Gough Nichols) in the Dublin Review, 1862, li. 51-91; Journal of the Kilkenny Archæol. Soc., new ser. iv. Ill, 1864; W. J. Thoms's Longevity of Man, 1879; Sir J. Harington's Short View of the State of Ireland, 1879, p. 10; see also Notes and Queries, 2nd ser. vii. 313, 365, 431, 3rd ser. i. 301, 377, 5th ser. xi. 192, 332.]

FITZGERALD, MAURICE (d. 1176), English conqueror of Ireland, was the son Nesta, daughter of Rhys the Great, king of South Wales (Exp. Hib. p. 229). He was thus half-brother to Robert Fitzstephen [q. v.] and Meiler Fitzhenry [q. v.], and brother of David II [q. v.], bishop of St. David's (ib.; . Itin. Cambr. p. 130; Earls of Kildare, p. 3). His father Gerald, according to later genealogists, was grandson of Walter Fitzother, who figures in 'Domesday' as a tenant at Windsor and elsewhere, and lord of manors in Surrey, Hampshire, Berkshire, Middlesex, and Buckinghamshire. In the early years of the twelfth century his father was steward of Pembroke Castle. He was probably dead by 1136, in which year the Welsh annals show that Nesta's second husband, Stephen, and the 'sons of Gerald' were fighting against the Welsh prince, Owen (Domesday, 30 a 1, 36 a 1, 61 b 1, 130 a 1, 151 a 1; Ann. Cambr. pp. 30, 34, 40).

In 1168, when Dermot, king of Leinster, was in South Wales seeking for aid to re-establish himself in his kingdom, Rhys ap Griffith had just released his three-year prisoner, Robert Fitzstephen, on condition that he should help him against Henry II. Robert's half-brother, Maurice Fitzgerald, now petitioned that he might carry his kinsman to Ireland instead; for Dermot had promised to give the two knights Wexford and the two adjoining 'cantreds' in return for their services (Exp. Hib. p. 229; Ann. Cambr. p. 50). Robert crossed at once (May 1169), but Maurice did not land till some months later, when he reached Wexford with 140 followers. Here Dermot came to meet him, and led him to his royal city of Ferns. In the expedition against Dublin, Maurice commanded the English contingent, while Robert Fitzstephen stayed behind to fortify the rock of Carrick, near Wexford (Exp. Hib. pp. 229, 233, 245;, p. 56; cf. Ann. Cambr. p. 52; Annals of the Four Masters, sub 1169, 1170; Annals of Boyle, p. 28). Dermot had already fulfilled his promise as regards Wexford, and when the Earl of Clare did not come according to his engagement, he offered his daughter, with the succession to the kingdom, to Robert or Maurice, an offer which both declined on the plea that they were already married (Exp. Hib. p. 246). Earl Richard at last landed at Waterford, 24 Aug. 1170. The town was taken next day, Maurice and Robert arriving with Dermot in time to save the lives of the nobler captives (ib. p. 255).

Next year Maurice was present at the great siege of Dublin. His anxiety for the safety of his half-brother Robert, whom the Irish of Wexford were besieging in the turf fort of Carrick, led him to propose the famous sally from the city, when some ninety Norman knights routed King Roderic's army of thirty thousand men. Though the English started southwards on the day after the victory, they were too late to relieve Robert Fitzstephen, who had surrendered on receiving false news as to the fall of Dublin (ib. p. 266, &c.)

Henry II's arrival seems to have brought the temporary downfall of the Geraldines. The men of Wexford attempted to curry favour with the king by giving him their prisoner; and, though Robert was soon set free, he and Maurice were seemingly deprived of Wexford and the neighbouring cantreds (ib. p. 278). Henry kept Wexford in his own hands, entrusting it to William Fitzaldhelm before he left the country, but now, or a little later, Earl Richard gave Maurice 'the middle cantred of Ophelan,' i.e. the district about Naas in Kildare (ib. pp. 286, 314;, pp. 146-7). On leaving Dublin, Henry charged the two brothers, at the head of twenty knights, to support the new governor of this city, Hugh de Lacy; and it must have been shortly after this that Maurice, forewarned by his nephew's


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[84 STAT.

"(2) PAYMENTS MADE OUTSIDE THE UNITED STATES.—If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax— " (A) shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and " (B) shall be collected by the person furnishing the last segment of such taxable transportation. " (c) DETERMINATION or AMOUNTS PAID I N CERTAIN CASES.—For

Termination date.

76 Stat. J16; Ante, p. 238

26'u^sc'4262.

l)urposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received. (d) TERMINATION.—Effective with respect to transportation beginning after June 30, 1980, the tax imposed by subsection (a) shall not apply. "SEC. 4272. DEFINITION OF TAXABLE TRANSPORTATION, ETC. " (a) IN GENERAL.—For purposes of this part, except as provided in subsection (b), the term 'taxable transportation' means transportation by air which begins and ends in the United States. "(b) EXCEPTIONS.—For purposes of this part, the term 'taxable transportation' does not include— "(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or " (2) under regulations prescribed by the Secretary or his delegate, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. "(c) EXCESS BAGGAGE OF PASSENGERS.—For purposes of this part, the term 'property' does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line. " (d) TRANSPORTATION.—For purposes of this part, the term 'transportation' includes layover or waiting time and movement of the aircraft in deadhead service." SEC. 205. MISCELLANEOUS AMENDMENTS RELATING TO TAXES ON TRANSPORTATION BY AIR. (a) EXEMPTIONS AND SPECIAL RULES.—

^"'^' ^60^^'

^^\ Subchapter C of chapter 33 (relating to transportation by air) is amended by adding at the end thereof the following new part:

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T A R T III—SPECIAL PROVISIONS APPLICABLE TO T A X E S ON TRANSPORTATION BY AIR "Sec. 4281. Small aircraft on nonestablished lines. "Sec. 4282. Transportation by air for other members of affiliated group. "SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES.

"The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight (as defined in section 4492(b)) of 6,000 jpounds or less, except when such aircraft is operated on an established line. "SEC. 4282. TRANSPORTATION BY AIR FOR OTHER MEMBERS OF AFFILIATED GROUP. " (a) GENERAL RULE.—Under regulations prescribed by the Secretary or his delegate, if— "(1) one member of an affiliated group is the owner or lessee of an aircraft, and "(2) such aircraft is not available for hire by persons who are not members of such group, no tax shall be imposed under section 4261 or 4271 upon any payment received by one member of the affiliated group from another member of such group for services furnished to such other member in connection with the use of such aircraft. " (b) AFFILIATED GROUP.—For purposes of subsection (a), the term 'affiliated group' has the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b))." (2) Section 4292 (relating to State and local governmental exemption) is amended by striking out "or 4261". (3) Section 4293 (relating to exemption for United States and possessions) is amended by striking out "subchapters B and C" and inserting in lieu thereof "subchapter B ". (4) Section 4294(a) (relating to exemption for nonprofit educational organizations) is amended by striking out "or 4261".

Ante, pp. 238, 239. Post, p. 243.

"Affiliated group." 68A Stat. 369; 80 Stat. 116. 26 USC 1504, 72 Stat. 260. 68A Stat. 5 1 1.

72 Stat. 1292.

(b) CREDITS AND REFUNDS.—

(1) (IA) Section 6421(a) (relating to nonhighway use of gasoline) is amended by adding the following sentence at the end thereof: "Except as provided in paragraph (3) of subsection (e) of this section, m the case of gasoline used after June 30, 1970, as a fuel in an aircraft, the Secretary or his delegate shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081." (B) Section 6421(e) (relating to exempt sales; other payments or refunds available) is amended by adding at the end thereof the following new paragraph: " (3) GASOLINE USED I N NONCOMMERCIAL AVIATION.—This section shall not apply in respect of gasoline which is used after June 30, 1970, as a fuel in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)). " (2) Section 6415 (relating to credits or refunds to persons who collected certain taxes) is amended by striking out "section 4251 or 4261" each place it appears and inserting in lieu thereof "section 4251,4261, or 4271".

70 Stat. 394; 73 Stat. 615. Infra,

70 Stat. 389; 75 Stat. 123. 70 Stat. 394.

Ante, p. 237. 68A Stat. 798.

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(3) Subparagraph (A) of section 6416(a)(2) (relating to exceptions) is amended by striking out "section 4041(a)(2) or (b)(2) (use of diesel and special motor fuels)" and inserting in lieu thereof "section 4041 (relating to tax on special fuels) on the use of any liquid". (4) Subparagraph (M) of section 6416(b)(2) (relating to special cases in which tax payments constitute overpayments) is amended to read as follows: " (M) in the case of gasoline, used or sold for use in the production of special fuels referred to in section 4041;". (c)

?fi^!=!" 1,7

76 Stat. 117. 79 Stat. 148.

[84 STAT.

OTHER TECHNICAL AND CLERICAL AMENDMENTS.—

^^^ Section 4263 (relating to exemptions) is hereby repealed. (2) Section 4264 (relating to special rules) is redesignated as section 4263. (3) Section 4291 is amended by striking out "section 4264(a)" and inserting in lieu thereof "section 4263(a) ". (4) So much of subchapter C of chapter 33 (relating to transportation of persons) ELS precedes section 4261 is amended to read as follows:

"Subchapter C—Transportation by Air "Part I. Persons. "Part IT. Property. "Part III. Special provisions relating to taxes on transportation by air.

"PART I—PERSONS "Sec. 4261. Imposition of tax. "Sec. 4262. Definition of taxable transportation. "Sec. 4263. Special rules.''

68A Stat. 483.

y/stal^^ies^'

(5) The table of subchapters for chapter 33 is amended by striking out "SUBCHAPTER C—Transportation of Persons by Air." and inserting in lieu thereof "SUBCHAPTER C—Transportation by Air." (^) Section 4082(c) (relating to certain uses defined as sales) is amended by striking out "or of special motor fuels referred to in section 4041(b)" and inserting in lieu thereof "or of special fuels referred to in section 4041". ^^) Section 6420(i)(l) (relating to cross references) is amended— (A) by striking out "diesel fuel and special motor fuels" and inserting in lieu thereof "special fuels", and (B) by striking out "section 4041(d)" and inserting in lieu thereof "section 4041(f)". (8) Section 6421(j) (relating to cross references) is amended to read as follows: "(j)

26 USC 4461 ^' ^^^*

CROSS REFERENCES.—

"(1) For rate of tax in case'of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041. "(2) For civil penalty for excessive claims under this section, see section 6675. "(3) For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures)." SEC. 206. TAX ON USE OF AIRCRAFT. (a) IMPOSITION OF TAX.—Chapter 36 (relating to certain other excise taxes) is amended by adding at the end thereof the following new subchapter:

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"Subchapter E—Tax on Use of Civil Aircraft "Sec. 4491.Imposition of tax. "Sec. 4492. Definitions. "Sec. 4493. Special rules. "Sec. 4494. Cross reference. "SEC. 4491. IMPOSITION OF TAX. " (a) IMPOSITION OF TAX.—A tax is hereby imposed on the use of

any taxable civil aircraft during any year at the rate of— "(1J $25, plus "(2)(A) m the case of an aircraft (other than a turbine engine powered aircraft) having a maximum certificated takeoff weight of more than 2,500 pounds, 2 cents a pound for each pound of the maximum certificated takeoff weight, or (B) in the case of any turbine engine powered aircraft, 3i/^ cents a pound for each pound of the maximum certificated takeoff weight. " (b) BY W H O M PAID.—Except as provided in section 4493(a), the

tax imposed by this section shall be paid— "(1) in the case of a taxable civil aircraft described in section 4492(a)(1), by the person in whose name the aircraft is, or is required to be, registered, or ' (2) in the case of a taxable civil aircraft described in section 4492(a)(2), by the United States person by or for whom the aircraft is owned. " (c) PRORATION OF TAX.—If in any year the first use of the taxable civil aircraft is after the first month in such year, that portion of the tax which is determined under subsection (a)(2) shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such year. " (d) O N E TAX LIABILITY PER YEAR,—

" (1) IN GENERAL.—To the extent that the tax imposed by this section is paid with respect to any taxable civil aircraft for any year, no further tax shall be imposed by this section for such year with respect to such aircraft. " (2) CROSS REFERENCE.— "For privilege of paying tax imposed by this section in installments, see section 6156.

"(e) TERMINATION.—On and after July 1, 1980, the tax imposed by subsection (a) shall not apply. "SEC. 4492. DEFINITIONS. " (a) TAXABLE CIVIL AIRCRAFT.—For purposes of this subchapter,

the term 'taxable civil aircraft' means any engine driven aircraft— "(1) registered, or required to be registered, under section 501(a) of the Federal Aviation Act of 1958 (49 U.S.C. sec. 1401(a)), or "(2) which is not described in paragraph (1) but which is owned by or for a United States person. " (b) WEIGHT.—For purposes of this subchapter, the term 'maximum certificated takeoff weight' means the maximum such weight contained in the type certificate or airworthiness certificate. " (c) OTHER DEFINITIONS.—For purposes of this subchapter— "(1) YEAR.—The term 'year' means the one-year period beginning on July 1. "(2) USE.—The term 'use' means use in the navigable airspace of the United States.

72 Stat. 771.

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Fitzgerald dream, saved his leader's life from the ambush set for his destruction at his interview with O'Rourke, the 'rex monoculus' of Meath (Exp. Hib. pp. 286, 292-4). The remainder of Maurice's life is obscure. During the great rebellion of the young princes (1173-4) Henry had to withdraw the greater part of his own retainers from Ireland; but there seems to be no evidence that Maurice accompanied his half-brother Robert to the king's assistance in England and Normandy. When Earl Richard was restored to power, an attempt was made to consolidate the English interests by a system of intermarriage. It was now that Maurice's daughter Nesta wedded Hervey of Mountmaurice, the great enemy of the Irish Geraldines; while Maurice's son took Earl Richard's daughter, Alina, to wife. This alliance procured a grant of Wicklow Castle and the restoration of Naas, which had seemingly been confiscated, but which was henceforward held as a fief of the earl. The rest of Ophelan in North Kildare was divided between Maurice's kinsmen, Robert Fitzstephen and Meiler Fitzhenry (ib. p. 314;, pp. 146-7). Some three years later, Maurice Fitzgerald died at Wexford (c. 1 Sept. 1176), 'not leaving a better man in Ireland.' The death of Earl Richard and the appointment of William Fitzaldhelm as governor caused the momentary downfall of the Geraldines, who soon forced Maurice's sons to give up Wicklow Castle in exchange for Ferns (Exp. Hib. pp. 336-7). Giraldus Cambrensis has described Maurice's personal appearance and his character. His face was somewhat highly coloured but comely, his height moderate, 'neither too short nor too tall,' and his body well proportioned. In bravery no one surpassed him, and as a soldier he struck the happy mean between rashness and over-caution. He was sober, modest, and chaste, trustworthy, staunch, and faithful; 'a man not, it is true, free from every fault, but not guilty of any rank offence.' He was little given to talk, but when he did speak it was to the point. It would seem that when he crossed over to Ireland he was fairly advanced in life, since the same author applies to him the epithets 'venerabilis et venerandus' (ib. p. 297). He was buried in the Grey Friars monastery outside Wexford, where, in Hooker's days (1586), his ruined monument was still to be seen 'wanting some good and worthy man to restore so worthy a monument of so worthy a knight' (, vi. 198). Maurice Fitzgerald left several sons and a daughter, Nesta. His wife is said to have been Alice, granddaughter of Roger de Montgomery, who led the centre of the Norman army at Hastings (Earls of Kildare, p. 10). She was living in 1171, as Giraldus tells us that she and some of Maurice's children were with Fitzstephen when the Irish were laying siege to Carrick (Exp. Hib. p. 266). Of his sons two, Gerald (d. 1204) [q. v.] and Alexander, greatly distinguished themselves in the sally from Dublin (ib. pp. 268-9). Alexander seems to have left no issue (Nat. MSS. of Ireland, pp. 125-6), and Gerald, 'a man small of stature, but of no mean valour and integrity,' succeeded to his father's estates, and became, through his heir, Maurice Fitzgerald II [q. v.], the ancestor of the Fitzgeralds of OfFaly and Kildare (Exp. Hib. p. 354). Nesta married Hervey of Mountmaurice; William, another son, must have died before, or not long after his father, as he can hardly be the William Fitzmaurice who died about 1247 A.D. (, i. No. 2903, cf. Nos. 89, 94). The Irish genealogists, however, make him succeed his father in Naas, but die without a son. They also assign Maurice another son, Thomas the Great, who, marrying Eleanor, daughter of Sir William Morrie, acquired extensive property in Munster, and became the ancestor of the earls of Desmond, the White Knight, the Knight of Kerry, &c. (Earls of Kildare, p. 10). A Thomas Fitzmaurice (d. 1210-1215) appears not unfrequently in the Irish rolls (, i. Nos. 406, 529; cf. Earls of Kildare, p. 10, where his death is assigned to 1213) [see, first ]. [Giraldus Cambrensis, Expugnatio Hibernica, ed. Dimock (Rolls Series, vol. v.); Anglo-Norman poem on the Conquest of Ireland, ed. Thomas Wright, London, 1841, cited as Regan; Annales Cambriæ, ed. Williams ab Ithel (Rolls Series); Annals of the Four Masters, ed. O'Donovan; The Earls of Kildare and their Ancestors, by the Marquis of Kildare (Dublin, 1858), represents the popular genealogy, &c., of the Geraldine family at the time the book was written. See also Sir William Bethel's Pedigree of the Fitzgeralds, printed in the Journal of the Hist. and Archæolog. Society of Ireland for 1868-9 (3rd ser. vol. i.); Holinshed, ed. 1808; Calendar of Documents relating to Ireland, ed. Sweetman, vol. i.; Sweetman's Cal. of Documents, vol. i.; Annals of Boyle, ap O'Conor, vol. ii.; Nat. MSS. of Ireland, ed. Gilbert.]  FITZGERALD, MAURICE II, (1194?–1257), justiciar of Ireland, was born about 1194 (, i. 91, 118). His father, Gerald (d. 1204) [q. v.], through whom he was grandson of the great Irish 'conquistador,' Maurice Fitzgerald [q. v.], died towards the end of 1203 (ib. No. 195). His mother is said to have been' Catherine,


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^2 Stat. 737.

PUBLIC LAW 91-258-IVlAY 21, 1970

[84 STAT.

"(3) NAVIGABLE AIRSPACE OF THE UNITED STATES.—The term 'navigable airspace of the United States' has the definition given to such term by section 101(24) of the Federal Aviation Act of 1958 (49 XJ.S.C, sec. 1801 (24)), except that such term does not include the navigable airspace of the Commonwealth of Puerto Rico or of any possession of the United States. "SEC. 4493. SPECIAL RULES. " (a) PAYMENT OF TAX BY LESSEE.—

"(1) IN GENERAL,—Any person who is the lessee of any taxable civil aircraft on the day in any year on which occurs the first use which subjects such aircraft to the tax imposed by section 4491 for such year may, under regulations prescribed by the Secretary or his delegate, elect to be liable for payment of such tax. Notwithstanding any such election, if such lessee does not pay such tax, the lessor shall also be liable for payment of such tax. "(2) EXCEPTION.—No election may be made under paragraph (1) with respect to any taxable civil aircraft which is leased from a person engaged in the business of transporting persons or property for compensation or hire by air. commerce ^^"^

Post, p. 245.

" (b) CERTAIN

P E R S O N S E N G A G E D I N FoREIGN A l R COMMERCE.—•

"(1) ELECTION TO PAY TENTATIVE TAX.—Any person who is a significant user of taxable civil aircraft in foreign air commerce may, with respect to that portion of the tax imposed by section 4491 which is determined under section 4491(a)(2) on any taxable civil aircraft for any year beginning on or after July 1, 1970, elect to pay the tentative tax determined under paragraph (2). The payment of such tentative tax shall not relieve such person from payment of the net liability for the tax imposed by section 4491 on such taxable civil aircraft (determined as of the close of such year). "(2) TENTATIVE TAX.—For purposes of paragraph (1), the tentative tax with respect to any taxable civil aircraft for any year is an amount equal to that portion of the tax imposed by section 4491 on such aircraft for such year which is determined under section 4491(a)(2), reduced by a percentage of such amount equal to the percentage which the aggregate of the payments to which such person was entitled under section 6426 (determined without regard to section 6426(c)(2)) with respect to the preceding year is of the aggregate of the taxes imposed by section 4491 for which such person was liable for payment for the preceding year. I n the case of the year beginning on July 1, 1970, this subsection shall apply only if the person electing to pay the tentative tax establishes what the tentative tax would have been for such year if section 4491 had taken effect on July 1, 1969. "(3)

SIGNIFICANT USERS OF AIRCRAFT I N FORETGN AIR COM-

MERCE.—For purposes of paragraph (1), a person is a significant user of taxable civil aircraft in foreign air commerce for any year only if the aggregate of the payments to which such person was entitled under section 6426 (determined without regard to section 6426(c)(2)) with respect to the preceding year was at least 10 percent of the aggregate of the taxes imposed by section 4491 for which such person was liable for payment for the preceding year. "(4) N E T LIABILITY FOR TAX.—For purposes of paragraph (1), the net liability for the tax imposed by section 4491 with respect to any taxable civil aircraft for any year is— " (A) the amount of the tax imposed by such section, reduced by

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" (B) the amount payable under section 6426 with respect to such aircraft for the year (determined without regard to section 6426(c)(2)). "SEC. 4494. CROSS REFERENCE. "For penalties and administrative provisions applicable to this subchapter, see subtitle F." (b) INSTALLMENT P A Y M E N To r T A X. ^

(1) Section 6156(a) (relating to installment payments of tax 75 Stat. 125. on use of highway motor vehicles) is amended by inserting "or 4491" after "4481". (2) Paragraph (2) of section 6156(e) is amended to read as follows: "(2) July, August, or September of 1972, in the case of the tax imposed by section 4481."

(c) EEFUND FOR CERTAIN FOREIGN A I R COMMERCE.—Subchapter B

of chapter 65 (relating to rules of special application) is amended by 82^st^t^'262.^^^' adding at the end thereof the following new section: 26 USC 64n"SEC. 6426. REFUND OF AIRCRAFT USE TAX WHERE PLANE TRANS- ^"^^^ PORTS FOR HIRE IN FOREIGN AIR COMMERCE. " (a) GENERAL RULE. — I n the case of any aircraft used in the business of transporting persons or property for compensation or hire by air, if any of such transportation during any period is transportation in foreign air commerce, the Secretary or his delegate shall pay (without interest) to the person who paid the tax under section 4491 for ^"'^' P- 243. such period the amount determined hj multiplying that portion of the amount so paid for such period which is determined under section 4491 (a)(2) with respect to such aircraft by a fraction— " (1) the numerator of which is the number of airport-to-airport miles such aircraft traveled in foreign air commerce during such period while engaged in such business, and "(2) the denominator of which is the total number of airportto-airport miles such aircraft traveled during such period. " (b) DEFINITIONS.—For purposes of this section— Definitions. "(1) FOREIGN AIR COMMERCE.—The term 'foreign air commerce' means any movement by air of the aircraft which does not begin and end in the United States; except that any segment of such movement in which the aircraft traveled between two ports or stations in the United States shall be treated as travel which is not foreign air commerce. "(2) AIRPORT-TO-AIRPORT MILES.—The term 'airport-to-airport miles' means the official mileage distance between airports as determined under regulations prescribed by the Secretary or his delegate. "(c) PAYMENTS TO PERSONS PAYING TENTATIVE TAX.—In the case of any person who paid a tentative tax determined under section 4493(b) with respect to any aircraft for any period, the amount payable under subsection (a) with respect to such aircraft for such period— "(1) shall be computed with reference to that portion of the tax imposed under section 4491 for such period which is determined under section 4491(a)(2), and "(2) as so computed, shall be reduced by an amount equal to— " (A) the amount by which that portion of the tax imposed under section 4491 for such period which is determined under section 4491(a)(2),exceeds " (B) the amount of the tentative tax determined under section 4493(b) paid for such period. " (d) T I M E FOR FILING CLAIM.—Not more than one claim may be filed under this section by any person with respect to any year. No

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Fitzgerald of Hamo deValois, lord justice of Ireland in 1197' (Earls of Kildare, p. 11;, i. 59). Though ordered seisin of his father's lands on 5 July 1215, he had not entered into full possession on 19 July 1215, by which time he was already a knight. In December 1226 he was engaged in a lawsuit with the Irish justiciar, Geoffry de Mariscis. In 1232 he was himself appointed to this office (2 Sept.), in succession to Richard Burke, the head of the great house, which for over a century was to be the most powerful rival of the Fitzgeralds (, Nos. 793, 1458, 1977). These were the days of popular discontent against Peter des Roches and the foreign favourites. Maurice, though a vassal of the great constitutional leader, Richard the Earl Marshal, laid waste the earl's Irish lands at the instigation of the king or his councillors. The earl crossed the Channel, induced, so ran the scandal of the day, by forged letters to which Maurice had attached the royal seal. The justiciar, at a conference held on the Curragh of Kildare, offered such terms that the earl preferred battle, though he had but fifteen knights against a hundred and fifty. A desperate attempt on the justiciar's life failed. Earl Richard was defeated, and carried to his own castle at Kildare, then in Maurice's hands (1 April 1234). He died a fortnight later of his wounds, aggravated, says Roger of Wendover, by a physician hired for this purpose by Maurice the justiciar, who was summoned to England to defend his honour. The Archbishop of Canterbury became surety for his safety (24 July), but a reconciliation at Marlborough (21 Sept. 1234) with the new Earl Gilbert was only apparent. Next year the feud was further embittered by the murder, attributed to Earl Gilbert, of Henry Clement, who represented the accused Irish nobles in London. The two barons were not reconciled till the summer of 1240, when Maurice Fitzgerald, hearing that the earl had made his peace with the king, came to London offering to prove his innocence by the judgment of his peers. At Henry's intercession, Gilbert Marshal reluctantly accepted this declaration. Maurice engaged to found a monastery for the soul of the dead man, and in acquittance of his vow is said to have founded the Dominican abbey at Sligo. Matthew Paris's words, when chronicling his death, show that his innocence was never believed (, iii. 265-6, 273-6, 327, iv. 56-7, v. 62 : Annals of the Four Masters, ii. 272-3; Loch Cé, p. 319;, i. 313, 317, 374; Earls of Kildare, p. 12; Oseney Annals, p. 78; , p. 78; Royal Letters, i. 448, 470, 480; cf. art. , d. 1243).

Roderic O'Conor (d. 1198), king of Connaught, had been succeeded by his brother, Catnap Crobdherg (d. 28 May 1224). On Cathal's death the succession was disputed between the sons of Roderic O'Conor, Turlough and Ædh, and those of Cathal, Ædh, and Felim. After various changes of fortune, in which Richard de Burgh, made justiciar of Ireland 13 Feb. 1228, played a great part, Ædh O'Conor was placed on the throne in 1232. Before the end of 1233 he was displaced by Felim, who destroyed the castles built by Richard de Burgh. In 1235 Maurice and Richard led an army to ravage Connaught, but turned aside to attack Donnchadh O'Briain, prince of Munster. Felim was driven off to O'Domhnaill, while Maurice the justiciar was mustering the spoil at Ardcarna, launching his fleet on the eastern Atlantic, and storming the rock of Loch Cé. The expedition closed when Felim made peace with the justiciar, and was granted the five 'king's cantreds.' Next year Maurice banished Felim again, and supplanted him by his cousin, Brian O'Conor. A great victory at Druimraithe restored Felim to the throne; he once more received the 'king's cantreds' (1237) (Loch Cé, pp. 203-347; Annals of Boyle, p. 44; Ann. Four Masters, sub an.) In 1238 Maurice was warring in Ulster. With Hugh de Lacy he deposed Domhnall MacLochlainn (d. 1241) from his lordship over the Cenel Eoghain, and Cenel-Conaill in favour of Brian, son of Ædh O'Neill. Domhnall recovered his office next year and maintained it, despite the justiciar's efforts, till his death in 1241. Meanwhile Felim, who had long been suffering from the depredations of the De Burghs, appealed to Henry III for protection. At London (1240) his request was granted, and he returned with orders that Maurice should see that he had justice. Next year Maurice and Felim forced Maelsechlainn O'Domhnaill and the Cenel-Conaill to give hostages. In 1246 he was again in Tir-Conaill, half of which he now gave to Cormac O'Conor. Maelsechlainn renewed his hostages for the other half, but on All Saints' day took his revenge by burning the town near Maurice's castle of Sligo. In 1247 he led an army as far as Sligo and Assaroe (on the Erne), and his retreat was cut off by Maelsechlainn with the Cenel-Conaill and Cenel-Eoghain (3 July). Maurice, by a skilful manoeuvre, won a great victory, in which Maelsechlainn was slain (Loch Cé; Ann. Four Masters). During the years of his office Maurice had been largely occupied in the attempt to supply Henry III with funds. His salary as justiciar was 500l. a year; but he seems to


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[84 STAT.

claim shall be allowed under this subsection with respect to any year unless liled on or before the first September 30 after the end of such year. "(e) REGULATIONS.—The Secretary or his delegate may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section or the amount to M'hich any person is entitled under this section w'ith respect to any period may be treated by such person as an overpayment which may be credited against the tax imposed by section 4491 wnth respect to such period." (d)

CLERICAL AMENDMENTS.—

(1) The table of subchapters for chapter 36 is amended by adding at the end thereof the following: "SUBCHAPTER E. Tax on use of civil aircraft."

(2) The heading for section 6156 is amended by inserting "AND CIVIL AIRCRAFT" after "HIGHWAY MOTOR V E H I C L E S ". (3) The table of sections for subchapter A of chapter 62 is amended by inserting "and civil aircraft" after "highway naotor vehicles" in the item relating to section 6156. (4) The table of sections for subchapter B of chapter 65 is amended by adding at the end thereof the following: "Sec. 6426. Refund of aircraft use tax where plane transports for hire in foreign air commerce." SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a)

Ante, p. 245.

75 Stat. 123; Ante, p. 237.

PAYMENTS W I T H RESPECT TO CERTAIN NONTAXABLE USES or

FUELS.—Subchapter B of chapter 65 (relating to rules of special application) is amended by adding after section 6426 (as added by section 406(c) of this title) the following new section: "SEC. 6427. FUELS NOT USED FOR TAXABLE PURPOSES. " (a) NONTAXABLE USES.—Except as provided in subsection (f), if tax has been imposed under section 4041(a), (b), or (c) on the sale ^^ ^^^ ^^^j ^^^^ after June 30, 1970, the purchaser uses such fuel other than for the use for which soldj or resells such fuel, the Secretary or his delegate shall pay (without interest) to him an amount equal to— "(1) the amount of tax imposed on the sale of the fuel to him, reduced by "(2) if he uses the fuel, the amount of tax which would have been imposed under section 4041 on such use if no tax under section 4041 had been imposed on the sale of the fuel. " (b) LOCAL TRANSIT SYSTEMS.—

76 Stat. 119.

"(1) ALLOWANCE.—Except as provided in sub'section (f) if any fuel on the sale of which tax was imposed under section 4041(a) or (b) is, after June 30, 1970, used by the purchaser during any calendar quarter in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes, the Secretary or his delegate shall, subject to the provisions of paragraph (2), pay (without interest) to the purchaser the amount determined by multiplying— " (A) 2 cents for each gallon of fuel so used on which tax was imposed at the rate of 4 cents a gallon, by " (B) the percentage which the purchaser's commuter fare revenue (as defined in section 6421(d)(2)) derived from such scheduled service during the quarter was of his total passenger fare revenue derived from such scheduled service during the quarter. "(2) LIMITATION.—Paragraph (1) shall apply in respect of fuel used during any calendar qviarter only if at least 60 percent of the total passenger fare revenue derived during the quarter

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 84 STAT. ]

PUBLIC LAW 91-258-MAY 21, 1970

247

from scheduled service described in paragraph (1) by the purchaser was attributable to commuter fare revenue derived during the quarter by the purchaser from such scheduled service. "(c) L^SE FOR FARMING PURPOSES.—Except as provided in subsection (f), if any fuel on the sale of which tax was imposed under section 4041(a), (b), or (c) is, after June 30, 1970, used on a farm ^nfefp^'aa?"' for farming purposes (within the meaning of section 6420(c)), the 70 Stat. 87. Secretary or his delegate shall pay (without interest) to the purchaser an amount equal to the amount of the tax imposed on the sale of the fuel. For purposes of this subsection, if fuel is used on a farm by any person other than the owner, tenant, or operator of such farm, such owner, tenant, or operator shall be treated as the user and purchaser of such fuel. "(d)

T I M E FOR FILING CLAIMS; PERIOD COVERED.— "(1) GENERAL RULE.Except as provided in paragraph

(2), not more than one claim may be filed under subsection (a), (b), or (c), by any person with respect to fuel used during his taxable year; and no claim shall be allowed under this paragraph with respect to fuel used during any taxable year unless filed by the purchaser not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this paragraph, a person's taxable year shall be his taxable year for purposes of subtitle A. "(2) EXCEPTION.—If $1,000 or more is payable under subsections (a) and (b) to any person with respect to fuel used during any of the first three quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed. "(e)

APPLICABLE LAWS.—

"(1) IN GENERAL.—All provisions of law, including penalties, applicable in respect of the taxes imposed by section 4041 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed. "(2)

EXAMINATION OF BOOKS AND WITNESSES.—For the purpose

of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary or his delegate shall have the authority granted by paragraphs (1), (2), and (3) of section 7602 (relating to examination of books and witnesses) as if the claimant were the person liable for tax. "(f)

^^^ ^tat. 901.

INCOME TAX CREDIT IN L I E U OF PAYMENT.— "(1) PERSONS NOT SUBJECT TO INCOME TAX.—Payment shall be

made under this section only to— " (A) the United States or an agency or instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or " (B) an organization exempt from tax under section 501 (a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year). "(2) EXCEPTION.—Paragraph (1) shall not apply to a payment of a claim filed under subsection (d)(2).

47-348 O - 72 - 20 (Pt. 1)

26 USC 501.

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