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 PUBLIC LAW 95-337—AUG. 4, 1978 SEC. 7. The Secretary of the Interior is authorized and directed to make as his first priority: (a) the improvement and extension of the existing system for the delivery and distribution of irrigation water within the Fallon Indian Reservation; (b) the construction of such additional canals, laterals, and irrigation works as are necessary to deliver sufficient water to irrigate the practicably irrigable acres included in the Fallon Indian Reservation pursuant to this Act; and, (c) the subjugation of up to one thousand eight hundred acres for agricultural purposes. Approved August 4, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1298 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 95-417 (Comm. on Indian Affairs). CONGRESSIONAL RECORD: VoL 123 (1977): Oct. 17, considered and passed Senate. Vol. 124 (1978): July 17, considered and passed House, amended. July 21, Senate concurred in House amendments.

92 STAT. 457

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PUBLIC LAW 95-338—AUG. 8, 1978

Public Law 95-338 95th Congress Aug. 8, 1978 [H.R. 11832]

Arms Control and Disarmament Act, amendment. Appropriation authorizations. 22 USC 2576.

Study. Report to Congress.

An Act

To authorize appropriations under the Arms Control and Disarmament Act for the fiscal year 1979, and for other purposes.

Be it enacted by the Senate and Hoitse of Representatives of the United States of America in Congress assembled, That section 36 of the Arms Control and Disarmament Act is amended— (1) by striking out in subsection (a) ^3) "weapons systems or technology" and inserting in lieu thereof "technology with potential military application or weapons systems"; and (2) by amending subsection (b)(2) to read as follows: " (2) No request to the Congress for authorizations or appropriations for— "(A) any program described in subsection (a)(1) or (2), or "(B) any program described in subsection (a)(3) and found by the National Security Council, on the basis of the advice and recommendations received from the Director, to have a significant impact on arms control and disarmament policy or negotiations, shall be transmitted without a complete statement analyzing the impact of such program, either as an individual program or as an aggregation of related programs, on arms control and disarmament policy and negotiations. Any such statement transmitted in classified form shall be accompanied by an unclassified version thereof.". SEC. 2. Section 49(a) of the Arms Control and Disarmament Act (22 U.S.C. 2589(a)),.is amended to read as follows: "SEC. 49. (a) To carry out the purposes of this Act, there are authorized to be appropriated for fiscal year 1979 the sum of $18,395,000 (and such additional amounts as may be necessary for increases in salary, pay, retirement, other emploj^ee benefits authorized by law, and other nondiscretionary costs) of which $1,000,000 shall be available only for the purpose of furthering the nuclear safeguards programs and activities of the International Atomic Energy Agency, and of which such sums as may be necessary shall be available to conduct a study of the arms control study centers at academic institutions, and to report the results of such study with possible recommendations to Congress not later than January 31, 1979. The sums authorized to be appropriated by this subsection shall remain available until expended.".

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SEC. 3. Section 49 of the Arms Control and Disarmament Act, as 22 USC 2589. amended by section 2 of this Act, is further amended by adding at the end thereof the following: "(d) Beginning with its request to the Congress for an authorization of appropriations for the fiscal year 1980, and with such request for each fiscal yeai- thereafter, the Agency shall accompany such request with a detailed budget for each bureau and functional category within each bureau, which budget shall set forth and justify obligations and outlays for the fiscal year for which such request is made and for the fiscal year preceding and next following such year.". SEC. 4. The amendment made by section 2 shall take effect on Effective date. October 1, 1978. 22 USC 2589 note.

Approved August 8, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1048 (Comm. on International Relations). SENATE REPORT No. 95-843 (Comm. on Foreign Relations). CONGRESSIONAL RECORD, Vol. 124 (1978): Apr. 26, considered and passed House. June 8, considered and passed Senate, amended. July 16, House concurred in certain Senate amendments; concurred in amendment No. 1 with an amendment. July 27, Senate concurred in House amendments.

39-194 O—80—pt. 1

33: QL3

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PUBLIC LAW 95-339—AUG. 8, 1978

Public Law 95-339 95th Congress An Act Aug. 8. 1978 [H.R. 12426]

PJ.Q authorize the Secretary of the Treasury to provide financial assistance for the city of New Yorli.

New York City

Be it eruicted by the Senate amd House of Representatives of the United States of America in Congress assembled,

Loan Guarantee Act of 1978.

31 USC 1521 note.

SHORT TITLE

1. This Act may be cited as the "New York City Loan Guarantee Act of 1978". SECTION

TITLE I—LOAN GUARANTEES DEFINITIONS

31 USC 1521.

SEC. 101. For the purpose of this title, the term— (1) "city" means the city of New York; (2) "State" means the State of New York; (3) "Secretary" means the Secretary of the Treasury; (4) "independent fiscal monitor" means an agency, board, or other entity authorized by the law of the State which has the authority to control the fiscal affairs of the city during the entire period for which assistance under this title will be outstanding and which authority the State has covenanted will not be substantially impaired during such period; (5) "financing agent" means any agency or instrumentality of the State duly authorized by the law of the State to act on behalf of or in the interest of the city, and no other subdivision of the State, with respect to the city's financial affairs; (6) "city indebtedness" means indebtedness for borrowed money of (A) a financing agent, but only if the proceeds thereof are advanced to or applied for the benefit of the city, or (B) the city; and (7) "fiscal year" means a fiscal year of the city, except in section 111. GUARANTEE AUTHORITY

31 USC 1522.

SEC. 102. (a) Upon the written request of the city and the Governor of the State, the Secretary may guarantee the payment, in whole or in part, of interest, principal, or both, of city indebtedness in accordance with this title, but any such guarantee shall cease to be effective not later than fifteen years after the date of the issuance of the city indebtedness involved. (b) A guarantee under this title is effective only with respect to city indebtedness which is issued or is to be issued to employee pension funds of the city or of the State, or of any agency of the city or of the State, and shall terminate whenever such indebtedness is sold or otherwise disposed of by such a fund (other than to a successor in interest not involving a change in beneficial ownership). (c) Whenever the payment of principal and iilterest on city indeotedness is guaranteed under this title, the Secretary shall assess

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and collect from the issuer, no less frequently than annually, a guarantee fee computed daily at a rate of no less than one-half of 1 per centum per annum on the outstanding principal amount of city indebtedness guaranteed hereunder'. All funds received by the Secretary in payment of such fees shall be paid into the general fund of the Treasury. The Secretary may periodically escalate the guarantee fee to induce the obligor to enter the public credit markets. CONDITIONS OF El.IGIBILITY

SEC. 103. The Secretary may make guarantees under this title only 31 USC 1523. if— (1) there is a reasonable prospect of repayment of the city indebtedness to be guaranteed in accordance with its terms and conditions; (2) the Secretary determines that the city is effectively unable to obtain credit in the public credit markets or elsewhere in amounts and terais sufficient to meet the city's financing needs; (3) the interest rate on such city indebtedness is reasonable, taking into consideration current average market yields for other obligations guaranteed by the United States; (4) during the four-year period ending June 30, 1982, the longterm and seasonal borrowing needs of the city (other than borrowing assisted or to be assisted under this title) will be met through commitments from the State, an agency of the State, private sources, or through public credit markets, in amounts which will be sufficient to enable the city, when the guarantee authority conferred by this title has terminated, to meet all of its long-term and seasonal borrowing needs through the public credit markets, and for the purpose of making such determination, the Secretary may assume that all other conditions under this section are and will be fulfilled; (5)(A) the independent fiscal monitor is requiring the city to adopt and adhere to budgets covering all expenditures other than capital itemSj the results of which would not, for fiscal years of the city beginning after June 30, 1981, show a deficit when reported in accordance with generally accepted accounting principles and, for fiscal years of the city beginning on or prior thereto but after June 30, 1978, to make substantial progress toward that goal, and, for each fiscal year of the city beginning prior to June 30, 1981, but after June 30, 1978, is requiring the city to adopt and adhere to budgets covering all expenditures other than capital items, the results of which would not show a deficit when reported in accordance with accounting principles established under State law; (B) the city has submitted to the Secretary, with the approval of the independent fiscal monitor, in such detail and in accordance with such accounting principles as the Secretary may prescribe, a plan for bringing all of its expenditures other than capital items into balance with its revenues for each of the first three full fiscal years of the city beginning after June 30, 1978, and the city agrees to publish, after the completion of each fiscal year covered by the plan, an analysis reconciling its actual revenues and expenditures with projected revenues and expenditures, and to publish periodic projections which reflect the impact of the plan on tax rates; and

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Independent public accountants, opinions.

Audit committee. Establishment.

PUBLIC LAW 95-339—AUG. 8, 1978 (C) the city submits, with the approval of the independent fiscal monitor, in such detail as the Secretary may prescribe and in accordance with generally accepted accounting principles, a plan for bringing all of its expenditures other than capital items into balance with its revenues no later than the final fiscal year of the four year period which begins with the fiscal year beginning July 1, 1978, and the city is required, on or before the first day of each fiscal year thereafter during which city indebtedness guaranteed under this title is outstanding, to have prepared and submit a plan covering the four year period beginning with such fiscal year which will result in budgets which would not show a deficit when reported in accordance with accounting principles set forth in subparagraph (A); (6) the independent fiscal monitor demonstrates to the satisfjiction of the Secretary that it has the authority to control the Hscal affairs of the city for the entire period during which assistance under this title will be outstanding; (7) the city has agreed— (xA) to obtain and submit to the Secretary, as soon as practicable after the close of each fiscal year of the city (luring which the Secretary may make guarantees under this title or during which any city indebtedness guaranteed heiennder is outstanding, an opinion of independent public accountants setting forth the results of an audit by such accountants of the financial statements of the city for such fiscal year, which opinion shall describe any deviation in the preparation of such financial statements from generally accepted accounting principles applicable to governmental bodies and shall state that the audit of such financial statements was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as were considered necessary under the circumstances; and (B) to establish an audit committee which shall assist in of, and evaluate the results of, audits to be conducted by such independent public accountants, and which shall consist of the mayor of the city, the comptroller of the city, the president of the city council, two individuals with expertise in municipal finance, and two officers or employees of two different firms of independent public accountants which are not engaged either by the city or by the comptroller of the city, such individuals and such officers or employees of such firms to be selected by the independent fiscal monitor; (8)(A) in the case of guarantees issued after June 30, 1979, the State has furnished to the Secretary satisfactory assurances that the amount of financial assistance to be provided by the State to the city during the fiscal year in which such guarantee is to be issued will not be less than the amount of such assistance which was provided during the fiscal year ending June 30, 1979, except during any fiscal year for which the city has presented a budget which the Secretary has determined is balanced in accordance with generally accepted accounting principles; and (B) the State or an agency of the State, subject to and in accordance with applicable State law, when any guarantee hereunder is made by the Secretary, shall deposit in a fund approved by the Secretary, an amount which, together with all amounts
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previously so deposited in such fund, shall equal not less than 5 per centum of the principal of and of one year's interest on the then outstanding city indebtedness then guaranteed under this title, and which shall, under the direction of the Secretary, be used to pay, or to reimburse the Treasury for paying, principal and interest which the city fails to pay, the payment of which is guaranteed under this title, but in no case will the fund be used to pay or reimburse an amount in excess of 5 per centum of the principal amount of and of one year's interest on all guaranteed city indebtedness outstanding on the date of the failure; (9) the city has agreed, in addition to other efforts undertaken Information, by the city to increase employee productivity, to establish a pro- availability to the ductivity council (A) which shall consist of representatives of public, the city government and of city employee unions, (B) which shall develop and seek to implement methods for enhancing the productivity of the city's labor force, and (C) which shall have a representative of the independent fiscal monitor as an observer, and the independent fiscal monitor shall review and report, not less than annually, on the development and implementation of such methods, such report to be published and made available to the public, and transmitted to the Secretary; (10) the city has agreed to offer to sell for distribution to the public its short-term notes in fiscal years 1980, 1981, and 1982 and its long-term bonds in fiscal years 1981 and 1982, unless the Secretary determines that any such offer would be inconsistent with the financial interests of the city; (11) the city has agreed that— (A) following the fiscal year ending June 30, 1982, and during any fiscal year thereafter in which a guarantee under this title is outstanding, the city will pay or provide for the payment of city indebtedness than guaranteed hereunder, giving priority to city indebtedness having the longest maturity or maturities, in a principal amount not less than 15 per centum of the net proceeds of city indebtedness issued in public credit markets during such year, except that the Secretary may modify or waive such 15 per centum requirement to the extent he determines that its application (i) would substantially impair the city's ability to meet its essential capital needs, or (ii) would substantially overburden the market for long-term city indebtedness; and (B) as soon as practicable after the Secretary detennines that the city has demonstrated its ability to meet its longterm credit needs through public credit markets, the city will implement a program satisfactory to the Secretary of refunding any outstanding city indebtedness guaranteed under this title for the purpose of achieving complete I'epayment of such indebtedness at the earliest practicable date, taking into consideration such factors as the Secretary deems appropriate, including the effect of such refunding on the city's need to maintain the city's continued access to public credit markets for its long-term credit needs; and (12) the city and the State are meeting their respective obligations under this section. Ajiy determination by the Secretary that the conditions set forth in this section have been met shall be conclusive, such determination to be evidenced by the making of such guarantee, and the validity of any guarantee so made shall be incontestable in the hands of the holder of

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PUBLIC LAW 95-339—AUG. 8, 1978 such city indebtedness, except for fraud or material misrepresentation on the part of such holder. The Secretary is authorized to determine the manner in which such guarantees will be issued and, in addition to the terms and conditions required by this section, to require from, or agree to with, the city, a financing agent, the holders of the city indebtedness guaranteed, and any other party in interest such other terms and conditions as he may deem appropriate, including provision of security for the repayment of amounts paid pursuant to any guarantee under this title. Any such other term or condition may be modified, amended, or waived in the discretion of the Secretary. LIMITATIONS ON GUARANTEE AUTHORITY

31 USC 1524.

SEC. 104. (a)(1) The authority of the Secretary to extend guarantees under this title shall not at any time exceed $1,650,000,000 in the aggregate principal amount outstanding. (2) During the fiscal year beginning on July 1, 1978, not to exceed $750,000,000 shall be available for the guarantee of city indebtedness— (A) of which not to exceed $500,000,000 shall" be available for the guarantee of city indebtedness maturing more than one year after its date of issuance, and (B) of which not to exceed $325,000,000 shall be available for the guarantee of city indebtedness maturing in one year or less after its date of issuance, but only to the extent authorized by the provisions of subsection (b). (3) During the fiscal year beginning on July 1, 1979, not to exceed the sum of— (A) $250,000,000, and (B) $750,000,000 reduced by the principal amount of city indebtedness guaranteed prior to July 1, 1979, and outstanding on the date on which the guarantees are made under this paragraph, shall be available for the guarantee of city indebtedness maturing more than one year after its date of issuance, except that no guarantees may be made under this paragraph if prior to July 1, 1979, either the Senate or the House of Representatives agrees to a resolution stating in substance that it disapproves such guarantees. (4) During the fiscal year beginning on July 1, 1980, not to exceed the sum of— (A) $325,000,000, and (B) $1,000,000,000 reduced by the sum of (i) the principal amount of city indebtedness guaranteed under paragraphs (2)(A) and (3) and outstanding on the date on which the guarantees are made under this paragraph, and (ii) the amount, if any, covered by a resolution agreed to by the Senate or the House of Representatives pursuant to paragraph (3), shall be available for the guarantee of city indebtedness maturing more than one year after its date of issuance, except that no guarantees may be made under this paragraph if prior to July 1, 1980, either the Senate or the House of Representatives agrees to a resolution stating in substance that it disapproves such guarantees. (5) During the fiscal year beginning on July 1, 1981, not to exceed the sum of— (A) $325,000,000, if the Secretary determines, in accordance with generally accepted accounting principles, that the city has presented a balanced budget, and

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(B) $1,325,000,000 reduced by the sum of (i) the principal amount of city indebtedness guaranteed under paragraphs (2)(A), (3), and (4) and outstanding on the date on which the guarantees are made under this paragraph, and (ii) the sum of the amounts, if any, covered by resolutions agreed to by the Senate or the House of Representatives pursuant to paragraphs (3) and (4), shall be available for the guarantee of city indebtedness maturing more than one year after its date of issuance. (b) The Secretary may guaraintee the payment of principal or interest, or both, on city indebtedness issued prior to January 1, 1979, and maturing prior to July 1, 1979, but only to the extent that the Secretary determines, after taking into account any commitments the employee pension funds of the city have made with respect to the purchase of city indebtedness maturing more than one year from its issuance, that the employee pension funds of the city are not able to provide sufficient amounts of seasonal financing as required under section 103(4) of this title without being considered to have failed to meet the requirements of section 401(a) of the Internal Revenue Code of 1954 (as such requirements apply to such pension funds) or being 26 USC 401. considered to have engaged in a prohibited transaction described in section 503(b) of the Internal Revenue Code of 1954. 26 USC 503. REMEDIES

SEC. 105. (a) The Secretary shall take such action as may be 31 USC 1525. appropriate to enforce any right accruing to the United States or any officer or agency thereof as a result of the issuance of guarantees under this title. Any sums recovered pursuant to this section shall be paid into the general fund of the Treasury. (b) The Secretary shall be entitled to recover from the boirower, or any other person liable therefor, the amount of any payment made pursuant to any guarantee agreement entered into under this title, and upon making any such payment, the Secretary shall be subrogated to all the rights of the recipient thereof. (c) Notwithstanding any other provision of law, the Secretary shall provide for the withholding of any payment from the United States to the city or State which may be or may become due pursuant to any law and offset the amount of such withheld payment against any claim the Secretary may have against the city or Stat« pursuant to this title. (d) The remedies prescribed in this title shall be cumulative and not in limitation of or substitution for any other remedies available to the Secretary or the United States. (e) With respect to any debt of the United States arising under this "Person." title, for the purposes of section 3466 of the Revised Statutes (31 U.S.C. 191), the term "person" includes the city and any financing agent. Notwithstanding the provisions of such section, the Secretary Waiver, is authorized to waive, wholly or partially, the priority for the United States established thereunder with respect to any indebtedness of the city or the financing agent issued after the effective date of this title (other than any indebtedness the proceeds of which are applied to the repayment prior to the stated maturity thereof of indebtedness outstanding on or before the effective date of this title owed to the lender of such proceeds) if, in his judgment such waiver is necessary to facilitate the ability of the city to meet its financing needs. No waiver under the preceding sentence shall by its terms subordinate the claims of the

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Civil action. Jurisdiction.

PUBLIC LAW 9 5 - 3 3 9 — A U G. 8, 1978 United States to those of any creditor of the city or any financing agent. (f) The Secretary may b r i n g a civil action in any United States district court or any other appropriate court to enforce compliance with the provisions of this title, any agreement related thereto, or any provision of State law related thereto, by the city, the State, the financing agent, the independent fiscal monitor, or any official of any of the foregoing, or any other party to any such agreement, and such court shall have jurisdiction to enforce such compliance and enter such orders as may be appropriate. INSPECTION OF DOCUMENTS

31 USC 1526.

SEC. 106. A t any time a request for a guarantee is pending or indebtedness guaranteed under this title is outstanding, the Secretary is authorized to inspect and copy all accounts, books, records, memorandums, correspondence, and other documents of the city or any financing agent relating to the city's financial affairs. GENERAL ACCOUNTING OFFICE AUDITS

31 USC 1527.

Report to Congress.

SEC. 107. The General Accounting Office is authorized to make such audits as may be deemed appropriate by the Comptroller General of all accounts, books, records, and transactions of the city and any financing agent. No guarantee may be made under this title unless and until the city and any financing agent agree, in writing, to allow the General Accounting Office to make such audits. The General Accounting Office shall report the results of any such audit to the Congress. REPORTS TO CONGRESS

31 USC 1528.

SEC. 108. W i t h i n three months after the date of enactment of this title, and at six-month intervals until June 30, 1982, and thereafter at twelve-month intervals, the Secretary shall transmit tx> the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Banking, Finance and Urban Affairs of the House of Representatives a report containing a detailed statement of his activities under this title. SEVERABILITY

31 USC 1529.

SEC. 109. If any provision of this title is held to be invalid, or the application of such provision to any person or circumstance, is held to be invalid by a court of competent jurisdiction, the remainder of this title, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. TERMINATION

31 USC 1530.

SEC. 110. The authority of the Secretary to make guarantees under this title terminates on June 30, 1982. Such termination does not affect the c a r r y i n g out of any contract, guarantee, o r other obligation entered into pursuant to this title, or the taking of any action necessary to preserve or protect the interests of the United States arising hereunder, except that no commitment to guarantee the payment of principal or interest on city indebtedness under this title shall be effective after such date.

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AUTHORIZATION

SEC. 111. (a) There are authorized to be appropriated beginning 31 USC 1531. October 1, 1978, and to remain available without fiscal year limitation, such sums as may be necessary to carry out this title. (b) Any other provision of this title to the contrary notwithstanding, the authority of the Secretary to make any guarantee under this title shall be limited to such extent or amounts as are provided in advance in appropriation Acts. TITLE II—AMENDMENTS TO THE INTERNAL C O D E O F 1954

REVENUE

SEC. 201. TAXABILITY OF CERTAIN FEDERALLY GUARANTEED OBLIGATIONS. (a) CERTAIN FEDERALLY GUARANTEED OBLIGATIONS.—Section 108 of

the I n t e r n a l Revenue Code of 1954 (relating to interest on certain 26 USC 103. governmental obligations) is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: "(f)

CERTAIN FEDERALLY GUARANTEED OBLIGATIONS.—Any obliga-

tion the payment of interest or principal (or both) of which is guaranteed in whole or in part under title I of the New York City Loan Guarantee Act of 1978 shall, with respect to interest accrued during the period for which such guarantee is in effect, be treated as an obligation not described in subsection (a). ". (b) OBLIGATIONS M A Y N O T B E ACQUIRED BY FEDERAL F I N A N C I N G

12 USC 2285a.

B A N K. — Nothing in any provision of law shall be construed to authorize the Federal F i n a n c i n g B a n k to acquire any obligation the payment of interest or principal of which has a t any time been guaranteed in whole or in part under title I of the New York City Loan Guarantee Act of 1978. (c) EFFECTIVE D A T E. — The amendments made by subsection (a) 26 USC 103note, shall apply to taxable years ending after the date of the enactment of this Act. Approved August 8, 1978.

LEGISLATIVE HISTORY: HOUSE REPORTS: No. 95-1129, Pt. 1 (Comm. on Banking, Finance and Urban Affairs), and Pt. 2 (Comm. on Ways and Means); and No. 95-1369 (Comm. of Conference). SENATE REPORT No. 95-952 (Comm. on Banking, Housing, and Urban Affairs). CONGRESSIONAL RECORD, Vol. 124 (1978): June 6-8, considered and passed House. June 29, considered and passed Senate, amended. July 25, House agreed to conference report. July 27, Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 14, No. 32: Aug. 8, Presidential statement.

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PUBLIC LAW 95-340—AUG. 11, 1978

Public Law 95-340 95th Congress An Act Aug. 11, 1978 [H.R. 12138]

rjtQ name a certain Federal building in Laguna Niguel, California, the "Chet Holifield Building".

Be it enacted by the Senate mid House of Representatives of the Chet Holifield United States of America in Congress assembled, That the Federal Building, Laguna building located at 2400 Avila Road, Laguna Niguel, California, is Niguel, Cahf. hereby designated as the "Chet Holifield Building". Any reference in any law, regulation, document, record, map, or other paper of the United States to such building shall be considered to be a reference to the Chet Holifield Building. Approved August 11, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1210 (Comm. on Public Works and Transportation). SENATE REPORT No. 95-1038 (Comm. on Environment and Public Works). CONGRESSIONAL RECORD, Vol. 124 (1978): June 5, considered and passed House. July 28, considered and passed Senate.

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Public Law 95-341 95th Congress Joint Resolution American Indian Religious Freedom. AVhereas the freedom of religion for all people is an inherent right, fundamental to the democratic structure of the United States and is guaranteed by the First Amendment of the United States Constitution; Whereas the United States has traditionally rejected the concept of a government denying individuals the right to practice their religion and, as a result, has benefited from a rich variety of religious heritages in this country; Whereas the religious practices of the American Indian (as well as Native Alaskan and Hawaiian) are an integral part of their culture, tradition and heritage, such practices forming the basis of Indian identity and value systems; Whereas the traditional American Indian religions, as an integral part of Indian life, are indispensable and irreplaceable; Whereas the lack of a clear, comprehensive, and consistent Federal policy has often resulted in the abridgment of religious freedom for traditional American Indians; Whereas such religious infringernents result from the lack of knowledge or the insensitive and inflexible enforcement of Federal policies and regulations premised on a variety of laws; Whereas such laws were designed for such worthwhile purposes as conservation and preservation of natural species and resources but were never intended to relate to Indian religious practices and, therefore, were passed without consideration of their effect on traditional American Indian religions; Whereas such laws and policies often deny American Indians access to sacred sites required in their religions, including cemeteries; Whereas such laws at times prohibit the use and possession of sacred objects necessary to the exercise of religious rites and ceremonies; Whereas traditional American Indian ceremonies have been intruded upon, interfered with, and in a few instances banned: Now, therefore, be it Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That henceforth it shall be the policy of the United States to protect and preserve for American Indians their inherent right of freedom to believe, express, and exercise the traditional religions of the American Indian, Eskimo, Aleut, and Native Hawaiians, including but not limited to access to sites, use and possession of sacred objects, and the freedom to worship through ceremonials and traditional rites.

Aug. 11, 1978 [S.J. Res. 102]

American Indian Religious Freedom. 42 USC 1996.

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Presidential report to Congress.

PUBLIC LAW 95-341—AUG. 11, 1978 SEC. 2. The President shall direct the various Federal departments, agencies, and other instrumentalities responsible for administering relevant laws to evaluate their policies and procedures in consultation with native traditional religious leaders in order to determine appropriate changes necessary to protect and preserve Native American religious cultural rights and practices. Twelve months after approval of this resolution, the President shall report back to the Congress the results of his evaluation, including any changes which were made in administrative policies and procedures, and any recommendations he may have for legislative action. Approved August 11, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1308 accompanying H.J. Res. 738 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 95-709 (Comm. on Indian Affairs). CONGRESSIONAL RECORD, Vol. 124 (1978): Apr. 3, considered and passed Senate. July 18, H.J. Res. 738 considered and passed House; proceedings vacated and S.J. Res. 102, amended, passed in lieu. July 27, Senate concurred in House amendment.

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 PUBLIC LAW 95-342—AUG. 11, 1978

92 STAT. 471

Public Law 95-342 95th Congress An Act Relating to the disposition of certain recreational demonstration project lands by the State of Oklahoma. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. That notwithstanding section 3 of the Act entitled "An Act to authorize the disposition of recreational demonstration projects and for other purposes", approved June 6, 1942 (56 Stat. 326; 16 XJ.S.C. 459t) the State of Oklahoma is hereby authorized to convey oil and gas mineral leases to the following described lands in Carter County, Oklahoma: those lands situated within the project designated and known as the Lake M u r r a y Recreational Demonstration Area, said project lands being more particularly described in a quitclaim deed of the United States of America executed on February 1, 1943, by Harold L. Ickes, Secretary of the Interior approved on February 2, 1943, by F r a n k l i n D. Roosevelt, President of the United States, and recorded in book 186, pages 312 through 320 of the records of Carter County, Oklahoma. Any conditions providing for a reversion of title to the United States that may be contained in the conveyance of such lands by the United States to the State of Oklahoma are hereby released as to oil and gas exploration and development affecting the lands herein authorized to be leased. The State of Oklahoma shall surrender the present deed of conveyance by the United States of the lands described in this Act and the United States shall issue a new deed to the State of Oklahoma for those lands, which new deed shall include oil and gas exploration and development as permitted uses of such lands: Provided, however, That it shall be a condition of such new deed that oil and gas exploration and development shall take place on the lands described in this Act only pursuant to plans which have been reviewed (such review to include preparation of a detailed statement of the type specified in section 102(2)(C) of the National Environmental Policy Act of 1969 (42 U.S.C. 4 3 3 2 (a)), and approved by the Secretary of the Interior and which will assure that such exploration and development shall be carried out in a manner which to the maximum extent possible will assure the preservation of the natural, scenic, and recreational values of the Demonstration A r e a: Provided further, (i) That it shall be a further condition of such new deed that the State of Oklahoma, in consideration for the release of the conditions referred to in this section, shall hold all proceeds hereafter received from any oil and gas exploration and development of the lands described in this Act in a separate fund open to inspection by the Secretary of the Interior, and shall pay the Secretary each year from such fund 50 per centum of the gross income from such exploration and development, including rents, royalties, bonuses and any interest accruing thereon and all costs which the Secretary determines are included in his review of the oil and gas exploration and development plans and the operation of such fund; and (ii) That all

Aug. 11, 1978 [S. 920]

Lake Murray Recreational Demonstration Area Project, Okla.

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 92 STAT. 472

PUBLIC LAW 95-342—AUG. 11, 1978 amounts paid to the Secretary pursuant to this proviso shall be deposited in the general fund of the Treasury as miscellaneous receipts: Aind 'provided further, That the State of Oklahoma shall continue to use such lands in the Lake Murray Recreational Demonstration Area primarily for park, recreational, and conservation purposes. SEC. 2. The issuance of the new deed described in section 1 of this Act shall take place only upon payment to the Secretary of the Interior by the State of Oklahoma for administrative costs of issuance of the new deed. Moneys paid to the Secretary of the Interior for administrative costs shall be paid to the agency which rendered the service, and deposited to the appropriation then current. Approved August 11, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1102 accompanying H.R. 4691 (Coram, on Interior and Insular Affairs). SENATE REPORT No. 95-523 (Coram, on Energy and Natural Resources). CONGRESSIONAL RECORD: Vol. 123 (1977): Oct. 28, considered and passed Senate. Vol. 124 (1978): May 15, H.R. 4691 considered and passed House; proceedings vacated and S. 920, amended, passed in lieu. July 21, Senate concurred in House amendment with an amendment. July 28, House concurred in Senate amendment.

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 PUBLIC LAW 95-343—AUG. LI, 1978

92 STAT. 473

Public Law 95-343 95th Congress An Act To amend the Surface Mining Control and Reclamation Act of 1977 (Public Law 95-87) to raise certain authorized funding levels contained therein, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 712 of the SurfEice Mining Control and Reclamation Act of 1977 (Public Law 95-87, 91 Stat. 445, 524) is hereby amended as follows: (1) in subsection (a), delete all after "September 30, 1978," and insert in lieu thereof: "$25,000,000 for each of the two succeeding fiscal years, and in such fiscal years such additional amounts as may be necessary for increases in salary, pay, retirement, other employee benefits authorized by law, and other nondiscretionary costs."; and (2) delete subsection (b) and insert in lieu thereof: "(b) For the implementation and funding of section 507(c) there are authorized to be appropriated sums reserved by section 401(b)(1) for the purposes of section 507(c) and such additional sums as may be necessary (i) for the fiscal year ending September 30, 1978, to provide an amount not to exceed $10,000,000 to carry out the purposes of section 507(c) and (ii) for the fiscal years ending September 30, 1979, and September 30, 1980, to provide an amount not to exceed $25,000,000 to carry out the purposes of section 507(c).". Approved August 11, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1143 accompanying H.R. 11827 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 95-788 (Comm. on Energy and Natural Resources). CONGRESSIONAL RECORD, Vol. 124 (1978): May 16, considered and passed Senate. July 11, H.R. 11827 considered and passed House; passage vacated and S. 2463, amended, passed in lieu. July 28, Senate concurred in House amendment.

Aug. 11, 1978 [S. 2463]

Surface Mining Control and Reclamation Act of 1977, appropriation authorization. 30 USC 1302.

30 USC 1257. 30 USC 1231.

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 92 STAT. 474

PUBLIC LAW 95-344—AUG. 15, 1978

Public Law 95-344 95th Congress Aug. 15. 1978 [H.R. 8336] Chattahoochee River National Recreation Area, Ga. Establishment. 16 USC 460ii.

An Act

To authorize the establishment of the Chattahoochee River National Recreation Area in the State of Georgia, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I

SEC. 101. The Congress finds the natural, scenic, recreation, historic, and other values of a forty-eight-mile segment of the Chattahoochee River and certain adjoining lands in the State of Georgia from Buford Dam downstream to Peachtree Creek are of special national significance, and that such values should be preserved and protected from developments and uses which would substantially impair or destroy them. In order to assure such preservation and protection for public benefit and enjoyment, there is hereby established the Chattahoochee River National Recreation Area (hereinafter referred to as the "recreation area"). The recreation area shall consist of the river and its bed together with the lands, waters, and interests therein within the boundary generally depicted on the map entitled "Chattahoochee River National Recreation Area", numbered CHAT-20,000, and dated July 1976, which shall'be on file and available for public inspection in the office of the National Park Service, Department of the Interior. Following reasonable notice in writing to the Committee on Interior Publication in Federal Register. and Insular Affairs of the United States House of Representatives and to the Committee on Energy and Natural Resources of the United States Senate of his intention to do so, the Secretary of the Interior (hereinafter referred to as the "Secretary") may, by publication of a revised map or other boundary description in the Federal Register, (1) make minor revisions in the boundary of the recreation area, and (2) revise the boundary to facilitate access to the recreation area, or to delete lands which would be of little or no benefit to the recreation area due to the existence of valuable improvements completely constructed prior to the date of enactment of this Act. The total area, exclusive of the river and its bed, within the recreation area may not exceed six thousand three hundred acres. Land acquisition. SEC. 102. (a) Within the recreation area the Secretary is authorized 16 USC 460irl. to acquire lands, waters, and interests therein by donation, purchase with donated or appropriated funds, or exchange. Property owned by the State of Georgia or any political subdivision thereof may be acquired only by donation. (b) When a tract of land lies partly within and partly without the boundaries of the recreation area, the Secretary may acquire the entire tract by any of the above methods in order to avoid the payment of severance costs. Land so acquired outside of the boundaries of the recreation area may be exchanged by the Secretary for non-Federal land within such boundaries, and any portion of the land not utilized for such exchanges may be disposed of in accordance with the provisions of the Federal Property and Administrative Services Act of 1949 (40 U.S.C.471etseq.).

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 PUBLIC LAW 95-344r-AUG. 15, 1978 (c) Except for property which the Secretary determines to be necessary for the purposes of administration, development, access, or public use, an owner of improved property which is used solely for noncommercial residential purposes on the date of its acquisition by the Secretary may retain, as a condition of such acquisition, a right of use and occupancy of the property for such residential purposes. The right retained may be for a definite term which shall not exceed twenty-five years or, in lieu thereof, for a term ending at the death of the owner or the death of the spouse, whichever occurs later. The owner shall elect the term to be retained. The Secretary shall pay the owner the fair market value of the property on the date of such acquisition, less the fair market value of the term retained by the owner. (d) Any right of use and occupancy retained pursuant to this section may, during its existence, be conveyed or transferred, but all rights of use and occupancy shall be subject to such terms and conditions as the Secretary deems appropriate to assure the use of the property in accordance with the purposes of this Act. Upon his determination that the property, or any portion thereof, has ceased to be so used in accordance with such terms and conditions, the Secretary may terminate the right of use and occupancy by tendering to the holder of such right an amount equal to the fair market value, as of the date of the tender, of that portion of the right which remains unexpired on the date of termination. (e) As used in this section, the term "improved property" means a detached, year-round noncommercial residential dwelling, the construction of which was begun before January 1, 1975, together with so much of the land on which the dwelling is situated, the said land being in the same ownership as the dwelling, as the Secretary shall designate to be reasonably necessary for the enjoyment of the dwelling for the sole purpose of noncommercial residential use, together with any structures accessory to the dwelling which are situated on the land so designated. SEC. 103. (a) The Secretary shall administer, protect, and develop the recreation area in accordance with the Act of August 25, 1916 (39 Stat. 535), and in accordance with any other statutory authorities available to him for the conservation and management of historic and natural resources, including fish and wildlife, to the extent he finds such authority will further the purposes of this Act. In developing and administering the recreation area, the Secretary shall take into consideration applicable Federal, State, and local recreation plans and resource use ana development plans, including, but not limited to, the Atlanta Regional Commission Chattahoochee Corridor Study, dated July 1972. (b) The Secretary is authorized and encouraged to enter into cooperative agreements with the State or its political subdivisions whereby he may assist in the planning for and interpretation of non-Federal publicly owned lands within or adjacent or related to the recreation area to assure that such lands are used in a manner consistent with the findings and purposes of this Act. (c) In planning for the development and public use of the recreation area, the Secretary shall consult with the Secretary of the Army to assure that public use of adjacent or related water resource development or flood control projects and that of the recreation area are complementary.

39-194 O—80—pt. 1

34: QL3

92 STAT. 475

"Improved property."

16 USC 460ii-2. 16 USC 1.

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 92 STAT. 476

PUBLIC LAW 95-344—AUG. 15, 1978

(d) In administering the recreation area, the Secretary may permit fishing in waters under his jurisdiction in accordance with applicable Regulations. State and Federal laws and regulations. The Secretary, after consultation with the appropriate State agency responsible for fishing activities, may designate zones where, and establish periods when, fishing shall be permitted and issue such regulations as he may determine to be necessary to carry out the provisions of this subsection. Except in emergencies, such regulations shall be put into effect only after consultation with the appropriate State agency. 16 USC 460ii-3. SEC. 104. (a) The Federal Energy Kegulatory Commission shall not license the construction of any dam, water conduit, reservoir, powerhouse, transmission line, or other project works under the Federal Power Act (16 U.S.C. 791a et seq.), on or directly affecting the recreation area, and no department or agency of the United States shall assist by loan, grant, license, or otherwise in the construction of any water resources project that would have a direct and adverse effect on the values for which such area is established, except where such project is determined by the State of Georgia to be necessary for water supply or water quality enhancement purposes and authorized by the United States Congress. Nothing contained in the foregoing sentence, however, shall preclude licensing of, or assistance to, developments upstream or downstream from the recreation area or on any stream tributary thereto which will not invade the recreation area or unreasonably diminish the scenic, recreational, and fish and wildlife values present therein on the date of approval of this Act. Nothing contained in this subsection shall preclude the upgrading, improvement, expansion or development of facilities or public works for water supply or water quality enhancement purposes if such action would not have a material adverse effect on the values for which the recreation area is established. (b) No department or agency of the United States shall recommend authorization of any water resources project that would have a direct and adverse effect on the values for which such area is established, as determined by the Secretary, nor shall such department or aj;ency request appropriations to begin construction of any such project, whether heretofore or hereafter authorized, without at least sixty days in advance, (1) advising the Secretary in writing of its intention to Report to do so and (2) reporting to the Committee on Interior and Insular cong Affairs of the United States House of Representatives and to the committees. Committee on Energy and Natural Resources of the United States Senate the nature of the project involved and the manner in which such project would conflict with the purposes of this Act or would affect the recreation area and the values to be protected by it under this Act, I t is not the intention of Congress by this Act to require the manipulation or reduction of lake water levels in Lake Sidney Lanier. Nothing in this Act shall be construed in any way to restrict, prohibit, or affect any recommendation of the Metropolitan Atlanta Water Resources Study as authorized by the Public Works Committee of the United States Senate on March 2, 1972. (c) The Secretary is directed to proceed as expeditiously as possible to acquire the lands and interests in lands necessary to achieve the purposes of this Act. Land acc[ui8ition. SEC. 105. (a) From the appropriations authorized for fiscal year 16 USC 460ii-4. 1978 and succeeding fiscal years pursuant to the Land and Water

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 PUBLIC LAW 95-344—AUG. 15, 1978

92 STAT. 477

Conservation Fund Act (78 Stat. 897), as amended, not more than 16 USC 460M. $72,000,000 may be expended for the acquisition of lands and interests in lands authorized to be acquired pursuant to the provisions of this

Act.

(b) Effective on October 1, 1978, there are authorized to be appropriated not to exceed $500,000 for the development of essential public lacilities. (c) Within three years from the effective date of this Act, the Secretary shall, after consulting with the Governor of the State of Georgia, develop and transmit to the Committee on Interior and Insular Affairs of the United States House of Representatives and to the Committee on Energy and Natural Resources of the United States Senate a general management plan for the use and development of the recreation area consistent with the findings and purposes of this Act, indicating: (1) lands and interests in lands adjacent or related to the recreation area which are deemed necessary or desirable for the purposes of resource protection, scenic integrity, or management and administration of the area in furtherance of the purposes of this Act, the estimated cost of acquisition, and the recommended public acquisition agency; (2) the number of visitors and types of public use within the recreation area that can be accommodated in accordance with the full protection of its resources; and (3) the facilities deemed necessary to accommodate and provide access for such visitors and uses, including their location and estimated cost. TITLE II SEC. 201. Section 4 of the Act approved August 31, 1965 (79 Stat. 5^8), as amended, providing for the commemoration of certain historical events in the State of Kansas, is further amended by changing "$2,000,000." to "$2,750,000.": Provided, That such increase shall be effective on October 1, 1978.

Appropriation authorization. Plan, report to congressional committees.

Appropriation authorization.

TITLE III FINDINGS AND PURPOSE

SEC. 301. (a) The Congress hereby finds that— 16 USC 2301. (1) the purpose of the National Park System is to preserve outstanding natural, scenic, historic, and recreation areas for the enjoyment, education, inspiration, and use of all people; (2) units of the National Park System have recently been established near major metropolitan areas in order to preserve remaining open space and to provide recreational opportunities for urban residents (many of whom do not have access to personal motor vehicles); and (3) circumstances which necessarily require people desiring to visit units of the National Park System to rely on personal motor vehicles may diminish the natural and recreational value of such units by causing traffic congestion and environmental damage, and by requiring the provision of roads, parking, and other facilities in ever-increasing numbers and density.

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 92 STAT. 478

16 USC 2302.

Land acquisition.

Information, availability to public.

16 USC 20.

PUBLIC LAW 95-344—AUG. 15, 1978 (b) The purpose of this title is to make the National Park System more accessible in a manner consistent with the preservation of parks and the conservation of energy by encouraging the use of transportation modes other than personal motor vehicles for access to and within units of the National Park System with minimum disruption to nearby communities through authorization of a pilot transportation program. SEC. 302. (a) The Secretary of the Interior (hereinafter referred to as "Secretary") is authorized to formulate transportation plans and implement transportation projects where feasible pursuant to those plans for units of the national park system. (b) To carry out the purposes of subsection (a) of this section, the Secretary is authorized to— (1) contract with public or private agencies or carriers to provide transportation services, capital equipment, or facilities to improve access to units of the national park system; (2) operate such services directly in the absence of suitable and adequate agencies or carriers; (3) acquire by purchase, lease, or agreement, capital equipment for such services; and (4) where necessary to carry out the purposes of this title, acquire by lease, purchase, donation, exchange, or transfer, lands, waters, and interests therein which are situated outside the boundary of a unit of the national park system, which property shall be administered as part of the unit: Provided, That any land or interests in land owned by a State or any of its political subdivisions may be acquired only by donation: Provided further, That any land acquisition shall be subject to such statutory limitations, if any, on methods of acquisition and appropriations thereof as may be specifically applicable to such area. (c) Acquisitions pursuant to subsection (b)(3) and (4) of this section shall not commence prior to sixty days (not counting days on which the Senate or the House of Representatives has adjourned for more than three consecutive days) from the time the Secretary has submitted a detailed proposal for such acquisitions to the Committee on Energy and Natural Resources of the Senate and the Committee on Interior and Insular Affairs of the House of Representatives. (d) All fees directly collected by the National Park Service in the operation of the facilities and services authorized by this title shall be covered into the Planning, Development, and Operation of Recreation Facilities appropriation account to be subject to appropriation. (e) The Secretary shall establish information programs to inform the public of available park access opportunities and to promote the use of transportation modes other than personal mptor vehicles for access to and travel within the units of the national park system. (f) Transportation facilities and services provided pursuant to this title shall not be considered as concession facilities or services within the meaning of the Act of October 9, 1965 (79 Stat. 969) and may be undertaken by the Secretary directly or by contract without regard to any requirement of local, State, or Federal law respecting determinations of public convenience and necessity or other similar matters: Provided, That the Secretary or his contractor shall consult with the appropriate State or local public service commission or other such body having authority to issue certificates of convenience and necessity, and any such contractor shall be subject to applicable requirements of such body unless the Secretary determines that such

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 PUBLIC LAW 95-344—AUG. 15, 1978 requirements would not be consistent with the purposes and provisions of this title. (g) No ^rant of authority in this title shall be deemed to expand the exemption of section 203(b)(4) of the Interstate Commerce Act (49 U.S.C. 303(b)(4)). SEC. 303. (a) To carry out the purposes of this title, the Secretary of Transportation, the Secretary of Housing and Urban Development, the Secretary of Health, Education, and Welfare, and the Secretary of Commerce, and the heads of such other Federal departments or agencies as the Secretary deems necessary are directed to assist the Secretary in the foitaiulation and implementation of transportation projects. (b) Within one hundred and eighty days from the enactment of this Act, the Secretary shall prepare and submit to the Committee on Energy and Natural Resources of the Senate and the Committee on Interior and Insular Affairs of the House of Representatives, a compilation of Federal statutes and programs providing authority for the planning, funding, or operation of transportation projects which might be utilized by the Secretary to carry out the purpose of this title. The Secretary shall revise the compilation thereafter as he deems necessary. SEC. 304. (a) The Secretary shall, during the formulation of any transportation plan authorized pursuant to section 302 of this title— (1) give public notice of intention to formulate such a plan by publication in the Federal Register and in a newspaper or periodical having general circulation in the vicinity of the affected unit of the national park system; (2) following such notice hold a public meeting at a location or locations convenient to the affected unit of the National Park System. (b) Prior to the implementation of any project developed pursuant to the transportation plan formulated pursuant to subsection (a) of this section, the Secretary shall— (1) establish procedures, including but not limited to public meetings, to give State and local governments and the public adequate notice and an opportunity to comment on the proposed transportation project; and (2) submit, when the proposed project would involve an expenditure in excess of $100,000 in any fiscal year, a detailed report to the Committee on Energy and Natural Resources of the United States Senate and the Committee on Interior and Insular Affairs of the United States House of Representatives. The Secretary may proceed with the implementation of such plan only after sixty days (not counting days on which the Senate or House of Representatives has adjourned for more than three consecutive days) have elapsed following submission of the plan. SEC. 305. The Secretary shall submit a report to the Congress within three years of the effective date of this Act. The report shall include, but not be limited to, his findings and recommendations regarding— (a) preservation of natural resource values within units of the National Park System through access alternatives; (b) effects of transportation projects on communities in close proximity to the units of the National Park System; and (c) future transportation projects formulated pursuant to this title.

92 STAT. 479

16 USC 2303.

Report to congressional committees.

Notice, publication in Federal Register. 16 USC 2304.

Notice.

Report to congressional committees.

Report to Congress. 16 USC 2305.

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 92 STAT. 480 Appropriation ?™^]?*l!?°' 16 USC 2306.

PUBLIC LAW 95-344^AUG. 15, 1978 SEC. 306. In carrying out the purposes of this title, there is hereby authorized to be appropriated $1,000,000 for fiscal year 1979; $2,000,000 for fiscal year 1980; and $3,000,000 for fiscal year 1981, which shall remain available until expended. In a fiscal year when the amounts actually appropriated are less than the amounts listed above, the authorized but unappropriated amount shall continue to be available for appropriation in succeeding fiscal years. Approved August 15, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-598 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 95-812 (Comm. on Energy and Natural Resources). CONGRESSIONAL RECORD, Vol. 124 (1978): Feb. 9, 14, considered and passed House. July 21, considered and passed Senate, amended. July 31, House concurred in Senate amendment with an amendment. Aug. 3, Senate concurred in House amendment WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, VoL 14, No. 33: Aug. 15, Presidential statement.

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 PUBLIC LAW 95-345—AUG. 15, 1978

Public Law 95-345 95th Congress

92 STAT. 481

An Act

To amend the Internal Revenue Code of 1954 with respect to the treatment of mutual or cooperative telephone company income from nonmember telephone companies, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. TREATMENT OF MUTUAL OR COOPERATIVE TELEPHONE COMPANY INCOME FROM NONMEMBER TELEPHONE COMPANY. (a) IN GENERAL. — Paragraph (12) of section 501(c) of the Internal Revenue Code of 1954 (relating to certain organizations exempt from income tax) is amended by adding at the end thereof the following new sentence: " I n the case of any mutual or cooperative telephone company, the preceding sentence shall be applied without taking into account any income received or accrued from a nonmember telephone company for the performance of communication services which involve members of such mutual or cooperative telephone company.". (b) EFFECTIVE D A T E. — The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1974. SEC. 2. LENDING OF SECURITIES BY EXEMPT ORGANIZATIONS.

Aug. 15. 1978 [H.R. 7581]

Internal Revenue Code of 1954, amendments.

26 USC 501.

26 USC 501 note.

(a) TREATMENT OF INCOME F R O M P A Y M E N T S W I T H RESPECT TO SECURITIES L O A N S. — (1) INCLUSION I N GROSS INVESTMENT INCOME FOR PURPOSES OF

DEFINING PRIVATE FOUNDATION.—Section 509(e) of the I n t e r n a l

Revenue Code of 1954 (relating to definition of gross investment income) is amended by inserting "payments with respect to securities loans (as defined in section 512(a)(5)), " after "dividends,". (2)

Infra.

EXCLUSION FROM UNRELATED BUSINESS TAXABLE INCOME.—

Section 5 1 2 (b)(1) of such Code (relating to modifications of unrelated business taxable income) is amended by inserting "payments with respect to securities loans (as defined in section 512 (a)(5)), after "interest,". (3)

26 USC 509.

REGULATED INVESTMENT COMPANY INCOME.—Section

26 USC 512.

851

(b)(2) of such Code (relating to limitations on regulated invest- 26 USC 851. ment company income) is amended by inserting "payments with respect to securities loans (as defined in section 5 1 2 (a)(5)), " after "interest,". (4) INCLUSION I N NET INVESTMENT INCOME or PRIVATE FOUNDA-

TIONS.—Section 4 9 4 0 (c)(2) of such Code (relating to gross investment income) is amended by inserting "payments with respect to securities loans (as defined in section 512(a)(5)), " after "rents,". (b)

DEFINITION

OF PAYSIENTS

WITH

RESPECT

TO

26 USC 4940.

SECURITIES

LOANS.—Section 512(a) of such Code (relating to definition of unrelated business taxable income) is amended by adding at the end thereof the following new paragraph: "(5) DEFINITION OF PAYMENTS W I T H RESPECT TO SECURITIES LOANS.—

" (A) The term 'payments with respect to securities loans' includes all amounts received in respect of a security (as

26 USC 512.

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 92 STAT. 482 26 USC 1236. 26 USC 1058.

PUBLIC LAW 95-345—AUG. 15, 1978 defined in section 1236(c)) transferred by the owner to another person in a transaction to which section 1058 applies (whether or not title to the security remains in the name of the lender) including— " (i) amounts in respect of dividends, interest, or other distributions, " ( i i) fees computed by reference to the period beginning with the transfer of securities by the owner and ending with the transfer of identical securities back to the transferor by the transferee and the fair market value of the security during such period, " ( i i i) income from collateral security for such loan, and " (iv) income from the investment of collateral security. " (B) Subparagraph (A) shall apply only with respect to securities transferred pursuant to an agreement between the transferor and the transferee which provides for— " (i) reasonable procedures to implement the obligation of the transferee to furnish to the transferor, for each business d a y during such period, collateral with a fair market value not less than the fair market value of the security at the close of business on the preceding business day, " ( i i) termination of the loan by the transferor upon notice of not more than 5 business days, and " ( i i i) return to the transferor of securities identical to the transferred securities upon termination of the loan.". (c) TREATMENT FOR PURPOSES OF SECTION 514.—Subsection (c) of

26 USC 514.

section 514 of such Code (relating to unrelated debt-financed income) is amended by adding at the end thereof the following new paragraph: "(8)

Ante, V. 481.

SECURITIES SUBJECT TO LOANS.—For

26 USC 1236.

of

this

section— " (A) payments with respect to securities loans (as defined in section 5 1 2 (a)(5)) shall be deemed to be derived i r ^ m the securities loaned and not from collateral security o r the investment of collateral security from such loans, " (B) any deductions which are directly connected with collateral security for such loan, or with the investment of collateral security, shall be deemed to be deductions which are directly connected with the securities loaned, and " (C) an obligation to return collateral security shall not be treated as acquisition indebtedness (as defined in paragraph (1)).". (d) TREATMENT SECURITIES.—

26 USC 1051 et 26 USC 1059. 26 USC 1058.

purposes

OF G A I N

OR LOSS

ON CERTAIN

LOANS OF

(1) NoNRECOGNiTioN OF GAIN OR LOSS.—Part IV of Subchapter Q of chapter 1 of such Code (relating to special rules) is amended by redesignating section 1058 as 1059 and by inserting after section 1057 the following new section: «SEC. 1058. TRANSFERS OP SECURITIES UNDER CERTAIN AGREEMENTS. " (a) GENERAL RULE. — I n the case of a taxpayer who transfers securities (as defined in section 1236(c)) pursuant to an agreement which meets the requirements of subsection (b), no gain or loss shall be recognized on the exchange of such securities by the taxpayer for an obligation under such agreement, or on the exchange of rights

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 PUBLIC LAW 95-345—AUG. 15, 1978

92 STAT. 483

under such agreement by that taxpayer for securities identical to the securities transferred by that taxpayer. "(b)

AGKEEMENT E K Q U I R E M E N T S. — I n order to meet the require-

ments of this subsection, a n agreement shall— " (1) provide for the return to the transferor of securities identical to the securities transferred; " (2) require that payments shall be made to the transferor of amounts equivalent to all interest, dividends, and other distributions which the owner of the securities is entitled to receive during the period beginning with the transfer of the securities by the transferor and ending with the transfer of identical securities back to the transferor; " (3) not reduce the risk of loss or opportunity for gain of the transferor of the securities in the securities transferred; and " (4) meet such other requirements as the Secretary may by regulation prescribe. " (c) BASIS.—Property acquired by a taxpayer described in subsection (a), in a transaction described in that subsection, shall have the same basis as the property transferred by that taxpayer.". (2) CLERICAL AMENDMENT.—The table of sections for part IV

of subchapter O of chapter 1 of such Code is amended by striking 26 USC 1051 et out the last item and inserting in lieu thereof the following: "Sec. 1058. Transfers of securities under certain agreements. "Sec. 1059. Cross references.". (e) EFFECTIVE D A T E. — The amendments made by this section apply 26 USC 509 note, with respect to— (1) amounts received after December 31, 1976, as payments with respect to securities loans (as defined in section 512(a)(5) of the I n t e r n a l Revenue Code of 1954), and ^'««' P- ' ^ 1 (2) transfers of securities, under agreements described in section 1058 of such Code, occurring after such date. ^'»^. P- 482.

SEC. 3 USE OF COMPLETED CROP POOL METHOD OF ACCOUNTING. . Section 1382 of the I n t e r n a l Revenue Code of 1954 (relating to taxable income of cooperatives) is amended by a d d i n g at the end thereof the following new subsection:

26 USC 1382.

" (g) U S E o r COMPLETED CROP POOL METHOD o r ACCOUNTING.—

" (1) IN GENERAL.—An organization described in section 1381(a) which is engaged in pooling arrangements for the marketing of products may compute its taxable income with respect to any pool opened prior to March 1, 1978, under the completed crop pool method of accounting if— " (A) the organization has computed its taxable income under such method for the 10 taxable years ending with its first taxable year beginning after December 31, 1976, and " (B) with respect to the pool, the organization has entered into a n agreement with the United States or any of its agencies which includes provisions to the effect that— " (i) the United States or such agency shall provide a loan to the organization with the products comprising the pool serving as collateral for such loan, " ( i i) the organization shall use an amount equal to the proceeds of such loan to make price support advances to eligible producers (as determined by the United States or such agency), to defray costs of handling, processing, and storing such products, or to p a y all or part of any administrative costs associated with the price support program,

26 USC 1381.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/538

 92 STAT. 484

PUBLIC LAW 95-345—AUG. 15, 1978 "(iii) an amount equal to the net proceeds (as determined under such agreement) from the sale or exchange of the products in the pool shall be used to repay such loan until such loan is repaid in full (or all the products in the pool are disposed of), and "(iv) the net gains (as determined under such agreement) from the sale or exchange of such products shall be distributed to eligible producers, except to the extent that the United States or such agency permits otherwise. "(2)

COMPLETED CROP POOL METHOD OF ACCOUNTING DEFINED.—

For purposes of this subsection, the term 'completed crop pool method of accounting' means a method of accounting under which gain or loss is computed separately for each crop year pool in the year in which the last of the products in the pool are disposed of.". Approved August 15, 1978.

LEGISLATIVE HISTORY; HOUSE REPORT No. 95-742 (Cbmm. on Ways and Means). SENATE REPORT No. 95-762 (Coram, on Finance). CONGRESSIONAL RECORD, VoL 124 (1978): Jan. 24, considered and passed House. Apr. 27, considered and passed Senate, amended. June 14, House concurred in Senate amendments with amendments. Aug. 2, Senate concurred in House amendments.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/539

 PUBLIC LAW 95-346—AUG. 17, 1978

92 STAT. 485

Public Law 95-346 95th Congress An Act To amend the Act incorporating the American Legion so as to redefine eligibility for membership therein.

Aug. 17, 1978 [S. 2424]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 5 of the Amercian Legion, Act entitled "An Act to incorporate the American Legion", approved eligibility for September 16, 1919 (41 Stat. 285; 36 U.S.C. 45), is hereby amended membership, to read as follows: "SEC. 5. No person shall be a member of this corporation unless he has served in the naval or military services of the United States at some time during any of the following periods: April 6, 1917, to November 11, 1918; December 7, 1941, to December 31, 1946; June 25, 1950, to January 31, 1955; August 5, 1964, to May 7, 1975; all dates inclusive, or who, being a citizen of the United States at the time of entry therein, served in the military or naval service of any of the governments associated with the United States during said wars or hostilities: Provided, however, That such person shall have an honorable discharge or separation from such service or continues to serve honorably after any of the aforesaid terminal dates.". Approved August 17, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1416 (Comm. on the Judiciary). SENATE REPORT No. 95-726 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 124 (1978): Apr. 11, considered and passed Senate. Aug. 7, considered and passed House.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/540

 92 STAT. 486

PUBLIC LAW 95-347—AUG. 18, 1978

Public Law 95-347 95th Congress Joint Resolution Aug. 18, 1978 [H.J. Res. 946]

National Guard Day. Designation.

To designate October 7, 1978, as "National Guard Day".

Whereas several units of the militia of the Massachusetts Bay Colony were organized on October 7, 1636, as the First Militia Regiment and became the forerunner of the National Guard of the United States; Whereas the National Guard has served with distinction, during the three hundred and forty-two years since 1636, in every major military conflict involving the United States, from the Revolutionary War through the Vietnam conflict; Whereas the National Guard currently consists of nearly four hundred and fifty thousand volunteer soldiers and airmen, organized into nearly four thousand military units located in the several States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands, and forms the Reserve Military Force that supports the Regular Army and Air Force; and AVhereas the people of the United States owe a debt of gratitude to those citizen soldiers and airmen who are members of the National Guard for their continuing contribution to the security of the United States: Now, therefore, be it Resolved by the Senate wnd House of Representatives of the United States of America in Congress assembled, That the President is authorized and requested to issue a proclamation declaring October 7, 1978, as "National Guard Day", and calling upon the people of the United States and interested groups and organizations to observe such day with appropriate ceremonies and activities. Approved August 18, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1372 (Comm. on Post Office and Civil Service). SENATE REPORT No. 95-1102 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 124 (1978): July 24, considered and passed House. Aug. 11, considered and passed Senate.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/541

 PUBLIC LAW 95-348—AUG. 18, 1978

92 STAT. 487

Public Law 95-348 95th Congress An Act To authorize appropriations for certain insular areas of the United States, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assemhted, GUAM

Aug. 18, 1978 [S. 2821] United States insular areas. Appropriation authorizations.

1. (a)(1) For grants to the ^vernment of Guam for the rehabilitation, upgrading, and construction of public facilities, there is hereby authorized to be appropriated to the Secretary of the Interior (hereinafter in this Act referred to as the "Secretary") $13,868,000 for fiscal year 1979, and $20,000,000 thereafter, plus or minus such amounts, if any, as may be justified by reason of ordinary fluctuations in construction costs from October 1978 price levels as indicated by engineering cost indexes applicable to the types of construction involved. (2) The Secretary may place such stipulations as he deems appropriate on the use of funds appropriated pursuant to subsection (a)(1) hereof. (3) Grants provided pursuant to this Act and not obligated or expended by the government of Guam during any fiscal year will remain available for obligation or expenditure by such government in subsequent fiscal years for the purposes for which the funds were appropriated. (4) Funds provided under paragraph (a)(1) may be used by Guam as the matching share for Federal programs and services. (5) Authorizations of moneys to be appropriated under this sub- Effective date section shall be effective on October 1, 1978. (6) The Secretary is directed to prepare and transmit to the Con- Report to gress no later than July 1, 1979, an analysis of the capital infrastruc- Congress. ture needs of Guam for the 1985-1990 timeframe. The analysis shall 48 USC 1421 detail the nature and type of infrastructure needed, the adequacy of note. the existing infrastructure, the estimated costs of improvement, extension, rehabilitation, or replacement of the existing infrastructure to meet the projected demands, the capability of local government to fund such costs and the options available, and shall provide a series of alternatives for Federal support for that portion of the infrastructure which cannot be financed by local government. (b) The government of Guam in carrying out the purposes of this Act or Public Law 95-134, may utilize, to the extent practicable, the 91 Stat. 1159. available services and facilities of agencies and instrumentalities of the Federal Government on a reimbursable basis. Such amounts may be credited to the appropriation or fund which provided the services and facilities. Agencies and instrumentalities of the Federal Government may, when practicable, make available to the government of Guam upon request of the Secretary such services and facilities as they are equipped to render or furnish, and they may do so without reimbursement if otherwise authorized by law. SECTION

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Page:United States Statutes at Large Volume 92 Part 1.djvu/542

 92 STAT. 488 Duties and taxes. 48 USC 1421h.

91 Stat. 1162.

PUBLIC LAW 95-348—AUG. 18, 1978 (c) Section 30 of the Organic Act of Guam (64 Stat. 384), as amended, is further amended by adding at the end thereof the following: "Beginning as soon as the government of Guam enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commence^ ment of any fiscal year, shall remit to the government of Guam the amount of duties, taxes, and fees which the governor of Guam, with the concurrence of the government comptroller of Guam, has estimated will be collected in or derived from Guam under this section during the next fiscal year, except for those sums covered directly upon collection into the treasury of Guam. The Secretary of the Treasury shall deduct from or add to the amounts so remitted the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions which may be required as a result of the operation of Public Law 94-395 (90 Stat. 1199) or Public Law 88-170, as amended (82 Stat. 863).". (d) Section 205 of the Act entitled "An Act to authorize certain appropriations for the territories of the United States, to amend certain Acts relating thereto, and for other purposes" (Public Law 95-134) is amended by striking out "$25,000,000: Provided'^ and inserting in lieu thereof "$35,000,000: Provided, That $10,000,000 of such sums is not authorized to be appropriated prior to October 1, 1978. Health care needs shall include goods and services provided to maintain and operate the Medical Center of the Marianas: Provided further. TRUST TERRITORY OF THE PACIFIC ISLANDS

89 Stat. 212.

Report to Congress. 48 USC 1681 note.

SEC. 2. (a) There is hereby authorized to be appropriated $15,000,000 for the Bikini people evacuated from Bikini Atoll, Trust Territory of the Pacific Islands, as a result of United States nuclear tests commencing in 1946, and their descendants. Of this $15,000,000: (1) $12,000,000 is authorized for the relocation and resettlement of the Bikini people within the Marshall Islands; and (2) to compensate the Bikini people for any radiological damage to their atoll an additional $3,000,000 shall be held in trust pursuant to the trust agreement established by Public Law 94-34, with the proceeds to be distributed in accordance with the provisions thereof. (b) None of the funds authorized pursuant to subsection (a)(2) above shall be available for payment of any attorneys fees or associated expenses. (c) The Secretary of the Interior shall prepare and submit to Congress by July 1, 1979, a progress report on his efforts to establish a permanent location for the displaced people of Bikini Island. Such report shall review: alternative actions taken to provide the people of Bikini with temporary homes; political and social consequences of the relocation of these people on Kili Island; and the Secretary's attempt to locate, acquire, and develop a permanent location for the settlement of these people. Such report shall also suggest probable economic, social, political, and cultural consequences which may result from the permanent settlement of these people in various alternative locations and inform the Congress of additional plans adopted by the

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Page:United States Statutes at Large Volume 92 Part 1.djvu/543

 PUBLIC LAW 95-348—AUG. 18, 1978

92 STAT. 489

Secretary, together with any recommendations he may have for legislation necessary to implement those plans, to provide further assistance to the people of Bikini. NORTHERN MARIANA ISLANDS

SEC. 3. (a) There is hereby authorized to be appropriated for expenditure after October 1, 1978, not more than $12,000,000 plus or minus such amounts, if any, as may be justified by reason of ordinary fluctuations in construction costs from October 1978 price levels as indicated by engineering cost indexes applicable to the types of construction involved, to assist in the acquisition and construction of a powerplant for the Northern Mariana Islands together with upgrading, rehabilitation, or replacement of distribution facilities. (b)(1) The government of the Northern Marianas in carrying out the purposes of this Act, Public Law 95-134, or Public Law 94-241, may utilize, to the extent practicable, the available services and facilities of agencies and instrumentalities of the Federal Government on a reimbursable basis. Such amounts may be credited to the appropriation or fund which provided the services and facilities. Agencies and instrumentalities of the Federal Government may, when practicable, make available to the government of the Northern Marianas, upon request of the Secretary, such services and facilities as they are equipped to render or furnish, and they may do so without reimbursement if otherwise authorized by law. (2) Any funds made available to the Northern Mariana Islands under grant-in-aid programs by section 502 of the Covenant To Establish a Commonwealth of the Northern Mariana Islands in Political Union With the United States of America (Public Law 94-241), or pursuant to any other Act of Congress enacted after March 24, 1976, are hereby authorized to remain available until expended. (3) Any amount authorized by the Covenant described in paragraph (2) or by any other Act of Congress enacted after March 24, 1976, which authorizes appropriations for the Northern Mariana Islands, but not appropriated for a fiscal year is authorized to be available for appropriation in succeeding fiscal years. (c) Notwithstanding the provisions of the Food Stamp Act of 1977, the Secretary of Agriculture is authorized, upon the request of the Governor of the Northern Mariana Islands, acting pursuant to legislation enacted in accordance with sections 5 and 7 of article II of the Constitution of the Northern Mariana Islands, and for the period during which such legislation is effective, (1) to implement a food stamp program in part or all of the Northern Mariana Islands with such income and household standards of eligibility, deductions, and allotment values as the Secretary determines, after consultation with the Governor, to be suited to the economic and social circumstances of such islands: Provided, That in no event shall such income standards of eligibility exceed those in the forty-eight contiguous States, and (2) to distribute or permit a distribution of federally donated foods in any part of the Northern Mariana Islands for which the Governor has not requested that the food stamp program be implemented. This authority shall remain in effect through September 30, 1981, and shall not apply to section 403 of Public Law 95-135. (d) The Secretary of the Treasury is authorized and directed, upon the request of the Governor of the Northern Mariana Islands,

91 Stat. 1159. 90 Stat. 263.

Funds, availability. 90 Stat. 268.

Food stamp program. 48 USC 1681 note. 7 USC 2011 note.

91 Stet. 1166. 48 USC 1681 note.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/544

 92 STAT. 490

PUBLIC LAW 95-348—AUG. 18, 1978 acting pursuant to legislation enacted in accordance with sections 5 and 7 of article II of the Constitution of the Northern Mariana Islands, without reimbursement or other cost to the government of the Northern Mariana Islands, to administer and enforce the provisions of section 601, 603, or 604 of the Covenant To Establish a Commonwealth of the Northern Mariana Islands in Political Union W i t h the United States of America (Public Law 94-241; 90 Stat. 263, 269) and in order to administer and enforce the collection of any payroll tax or other tax measured by income which may be in force in the Northern Mariana Islands pursuant to section 602 of such Covenant. This authority shall continue until such time as the Governor of the Northern Mariana Islands, acting pursuant to legislation enacted in accordance with sections 5 and 7 of article II of the Constitution of the Northern Mariana Islands, requests the Secretary of the Treasury to discontinue the administration and enforcement of such taxes. The administration and enforcement of such taxes by the government of the Northern Mariana Islands shall begin on January 1 of the year following the year in which such Northern Mariana Islands law is enacted. VIRGIN ISLANDS

Effective date. 48 USC 1575. Duties and taxes. 48 USC 1645.

SEC. 4. (a) There is hereby authorized to be appropriated to the Secretary not to exceed $5,000,000 of which not more than $1,000,000 may be appropriated for fiscal year 1979 to be paid to the government of the Virgin Islands for the purpose of promoting economic development in the Virgin Islands. The Secretary shall prescribe the types of programs for which such sums may be used. (b)(1) There is authorized to be appropriated for construction of hospital facilities in the Virgin Islands not more than $52,000,000 plus or minus such amounts, if any, as may be justified by reason of ordinary fluctuations in construction costs from October 1978 price levels as indicated by engineering cost indexes applicable to the types of construction involved. (2) Grants provided pursuant to this section an,d not obligated or expended by the government of the Virgin Islands during any fiscal year will remain available for obligation or expenditure by such government in subsequent fiscal years for the purposes for which the funds were appropriated. (3) Funds provided under paragraph (b)(1) may be used by the Virgin Islands as the matching share for Federal programs and services. (4) Authorizations of moneys to be appropriated under this subsection shall be effective on October 1, 1978. (c)(1) Section 9(c) of the Revised Organic Act of the Virgin Islands (68 Stat. 497) is amended by deleting the period at the end thereof and inserting "or such other date as the Legislature of the Virgin Islands may determine.". (2) Beginning as soon as the government of the Virgin Islands enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of the Virgin Islands the amount of duties, taxes, and fees which the Governor of the Virgin Islands, with the concurrence of the government comptroller of the Virgin Islands, has estimated will be collected

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Page:Folk-lore - A Quarterly Review. Volume 10, 1899.djvu/323

 Rh the numerous tribes inhabiting the district of Unyamwezi, in German East Africa. Lest this should not be sufficiently definite, we may add that their habitat is about midway between the south-western corner of the Victoria Nyanza and the upper end of Tanganika.

The text of this story, with a literal French translation, is published in the Berlin Zeitschrift fur afrikanische und ozeanische Sprachen (vol. iii., fasc. 4), under the title "Muna mugunda ne Kanakami—Le Maître du Champ et le Lapin." Anyone with a little knowledge of any one "Bantu" language cannot fail, on glancing over this Shisumbwa text, to recognise a fair proportion of words. Thus mwini, mwenyi, mwene, an owner, or chief, are found in various forms in Yao, Swahili, and Mang'anja; and mugunda, a garden, is the Yao mgunda, Mang'anja munda. But we must not let ourselves be tempted into a linguistic digression, further than to remark that the Rabbit's name affords a curious instance of divergence, where so many names of animals can be traced through ten or twelve tongues as being originally the same word. Here he is nakami, in Yao sungula, in Mang'anja kalulu, in Ronga (Delagoa Bay) mpfundla, in Zulu unogwaja! Whether all these names are applied to the same animal I should not venture to decide. M. Henri A. Junod (Chants et Contes des Ba-Ronga, p. 86) says that, in Basutoland, there are two hares (he calls Brer Rabbit "lièvre" throughout) bearing distinct names, and totally opposite characters. The Ba-Ronga, it would seem, have only one hare, whom they call mpfundla, and when they adopted (on the hypothesis that they did adopt) the Basuto tales, they attributed two sets of stories to the same animal, and so introduced glaring inconsistencies into his character. He is some


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Page:United States Statutes at Large Volume 92 Part 1.djvu/545

 PUBLIC LAW 95-348—AUG. 18, 1978 in or derived from the Virgin Islands under the Revised Organic Act of the Virgin Islands during the next fiscal year, except for those sums covered directly upon collection into the treasury of the Virgin Islands. There shall be deducted from or added to the amounts so remitted, as may be appropriate, at the beginning of the fiscal year, the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions which may be required as a result of the operation of Public Law 94-392 (90 Stat. 1195). (3) Subsection 28(a) of the Revised Organic Act of the Virgin Islands is amended by deleting the phrase "less the cost of collecting all of said duties, taxes, and fees,". (d) There are hereby authorized to be appropriated to the Secretary such sums as may be necessary, but not to exceed $20,000,000 per annum, for fiscal years 1979, 1980, and 1981 for grants to the government of the Virgin Islands to offset any anticipated deficit during such fiscal years. The Secretary is authorized and directed, after consultation with the Governor of the Virgin Islands, to impose such conditions and requirements, on these grants as he deems advisable. Not later than July 1, 1979, the Secretary shall submit to the Congress a report on the financial condition of the Virgin Islands. The report shall: (1) identify, the specific sources of revenues, both Federal and local, available to the government of the Virgin Islands; (2) chart the revenues derived from each source and what, if any, increases could be occasioned in the amount of such revenues by actions of the Virgin Islands Government; (3) describe the extent to which changes in actual revenues were occasioned by actions of the Federal Government or by circumstances beyond the control of the Virgin Islands Government; (4) analyze expenditures to determine what economies, if any, could be obtained and identify the actions which could be taken by the Virgin Islands Government to obtain such economies; (5) review the long term debt structure of the Virgin Islands Government, including, but not limited to, whether such debt was incurred for purposes authorized by law, the total amount of such debt, the relation of the total debt ceiling, and the impact retirement of the debt will have on the future economic situation of the Virgin Islands; (6) detail and discuss various alternatives available to the government of the Virgin Islands and the Federal Government to revise and improve the process of supporting the necessary expenditures of the Virgin Islands Government; and (7) include his recommendations for any changes he deems advisable in the present Federal-territorial economic relationship. AMERICAN MEMORIAL PARK

SEC. 5. (a) The Secretary, acting through the Director of the National Park Service, is authorized and directed to develop, maintain, and administer the existing American Memorial Park (hereinafter in this section referred to as the "park"), located at Tanapag Harbor Reservation, Saipan. The park shall be administered for the

39-194 O—80—pt. 1

35: QL3

92 STAT. 491 48 USC 1541 note.

48 USC 1642. 48 USC 1641 note.

Report to Congress.

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