text:
Page:United States Statutes at Large Volume 92 Part 1.djvu/64

 92 STAT. 10

PUBLIC LAW 95-226—FEB. 7, 1978

Public Law 95-226 95th Congress An Act Feb. 7, 1978 [H.R. 10532] Emergency drought relief measures. Construction extension. 43 USC 502 note.

43 USC 502 note.

To amend Public Law 95-18, providing for emergency drought relief measures.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That clause (a) of the first section of the Act of April 7, 1977, entitled "An Act to provide temporary authorities to the Secretary of the Interior to facilitate emergency actions to mitigate the impacts of the 1976-1977 drought" (91 Stat. 36), as amended, is hereby further amended by adding after "January 31, 1978;" the following: '''•Provided further, That where the Secretary finds that such construction activities have been diligently pursued but cannot be completed by January 31, 1978, due to bad weather, delays in delivery of required supplies, or other unanticipated and unavoidable circumstances, the Secretary is authorized to allow continuation and completion of construction for a reasonable time beyond January 31, 1978". SEC. 2. Section 7 of such Act is amended by striking out "March" and substituting in lieu thereof "May". Approved February 7, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-854 (Comm. on Interior and Insular Affairs). CONGRESSIONAL RECORD, Vol. 124 (1978): Jan. 30, considered and passed House. Jan. 31, considered and passed Senate.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/65

 PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978

92 STAT. 11

Public Law 95-227 95th Congress An Act To impose an excise tax on the sale of coal by the producer, to establish a Black Lung Disability Trust Fund, and for other purposes. Be it enacted ty the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. T h i s Act may be cited as the "Black L u n g Benefits Revenue Act of 1977". SEC. 2. EXCISE TAX ON COAL. (a) IN GENERAL.—Chapter 32 of the I n t e r n a l Revenue Code of 1954 (relating to manufacturers excise taxes) is amended by inserting after subchapter A the following new subchapter:

Feb. 10, 1978 [H.R. 5322] Black Lung Benefits Revenue Act of 1977. 26 USC 4121 note.

" Subchapter B—Coal "Sec. 4121. Imposition of tax. j "SEC. 4121. IMPOSITION OF TAX. 26 USC 4121. " (a) TAX IMPOSED.—There is hereby imposed on coal sold by the producer a tax at the rates of— " (1) 50 cents per ton in the case of coal from underground mines located in the United States^ and " (2) 25 cents per ton in the case of coal from surface mines located in the United States. " (b) LIMITATION ON T A X. — The amount of the tax imposed by subsection (a) with respect to a ton of coal shall not exceed 2 percent of the price a t which such ton of coal is sold by the producer. " (c) T A X N O T To A P P L Y TO L I G N I T E. — The tax imposed by subsec-

tion (a) shall not apply in the case of lignite. " (d) DEFINITIONS. — For purposes of this subchapter— " (1) COAL FROM SURFACE MINES.—Coal shall be t r e a t e d as p r o -

duced from a surface mine if all of the geological matter above the coal being mined is removed before the coal is extracted from the earth. Coal extracted by auger shall be treated as coal from a surface mine. " (2) COAL FROM UNDERGROUND MINES.—Coal shall be treated as

i

produced from a n underground mine if it is not produced from a surface mine. " (3) UNITED STATES.—The term 'United States' has the mean26 USC 638. ing given to it by paragraph (1) of section 638. " (4) TO N. — The term 'ton' means 2,000 pounds.". (b) CONFORMING AMENDMENTS. —

!

(1) Section 4218(a) of such Code (relating to use by manu- 26 USC 4218. facturer or importer considered sale) is amended by adding at the end thereo.f the following new sentence: " For the purpose of a p p l y i n g the first sentence of this subsection to coal taxable under section 4121, the words ' (otherwise than as material in the Supra. manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by h i m) ' shall be disregarded.".

39-194 O—80—pt. 1

5: QL3

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license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/


text:
Page:United States Statutes at Large Volume 92 Part 1.djvu/66

 92 STAT. 12 26 USC 4221. Ante, p. 11. 26 USC 4293. 26 USC 6416.

PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 (2) Section 4221(a) of such Code (relating to certain tax-free sales) is amended by inserting " ( other than under section 4121)" after "this chapter". (3) Section 4293 of such Code (relating to exemption for United States and possessions) is amended by inserting " ( other than the tax imposed by section 4121)" after "chapters 31 and 32". (4) Subsection (b) of section 6416 (relating to special cases in which tax payments are considered overpayments) is amended— (A) by inserting " ( other than coal taxable under section 4121)" immediately after "in respect of any article" in paragraph (2), and (B) by inserting " ( other than coal taxable under section 4121)" immediately after "with respect to the sale of any article" in paragraph (3). (c) CLERICAL AMENDMENT. — The table of subchapters for chapter

32 of such Code is amended by inserting after the item relating to subchapter A the following new item: "SUBCHAPTER B. Coal.".

26 USC 4121 note. Black Lung Disability Trust Fund. 30 USC 934a.

Trustees.

(d) EFFECTIVE D A T E. — The amendments made by this section shall apply with respect to sales after March 31, 1978. SEC. 3. TRUST F U N D AND OPERATOR LIABILITY. (a) ESTABLISHMENT o r F U N D. —

(1) There is hereby established on the books of the Treasury of the United States a trust fund to be known as the Black L u n g '^^' Disability T r u s t F u n d (to which reference is made elsewhere in, this section as the " f u n d "). The fund shall remain available -'"' without fiscal year limitation and shall consist of such amounts as may be a p p r o p r i a t e d to it or deposited in i t as provided in subsection (b). (2) The trustees of the fund shall be the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health, Education, and Welfare. The Secretary of the Treasury shall be the managing trustee and shall hold, operate, and administer the fund. (b) APPROPRIATIONS; OTHER R E C E I P T S. —

Post, p. 2 1. Funds, transfer.

Post, p. 13.

Interest rate.

(1) There a r e hereby appropriated to the fund, out of any money in the Treasury not otherwise appropriated, amounts equivalent to the taxes received in the Treasury under section ' 4121, and by operation of section 4952, of the I n t e r n a l Revenue Code of 1954. The amounts appropriated by this paragraph shall be transferred monthly from the general fund of the Treasury to the fund on the basis of estimates made by the Secretary of the amounts of such taxes received in the Treasury. P r o p e r adjustment shall be made in the amounts subsequently transferred to ? the extent prior estimates were in excess of, or less than, the amounts required to be transferred. (2) There a r e authorized to be appropriated to the fund, as repayable advances, such sums as may from time to time be necessary to meet obligations incurred under subsection (a) of section , 424 of the Federal Coal Mine Health and Safety Act of 1969, Advances made pursuant to this paragraph shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary of the Treasury determines that moneys are available in the fund for such repayments. Interest on such advances shall be at a rate equal to the average rate of inter-

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Page:United States Statutes at Large Volume 92 Part 1.djvu/67

 PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 est, computed as of the end of the calendar month next preceding the date of any such advance, borne by all marketable interestbearing obligations of the United States then forming a part of the public debt. W h e n such average rate is not a multiple of oneeighth of 1 percent, the rate of interest on such advances shall be the multiple of one-eighth of 1 percent nearest such average rate. (3) A m o u n t s paid into the fund by a t r u s t described in section 501(c) (21) of the I n t e r n a l Revenue Code of 1954 (other than amounts paid under subsection (b) of section 424 of the Federal Coal Mine Health and Safety Act of 1969) shall be covered into the fund. (4) Amounts repaid or recovered under subsection (b) of section 424 of the Federal Coal Mine Health and Safety Act of 1969 shall be covered into the fund as repayments of amounts erroneously paid out. (5) Amounts paid as fines o r penalties, or interest thereon, under section 423, 431, or 432 of such Act shall be covered into the fund as miscellaneous receipts.

92 STAT. 13

Post, p. 15. Infra.

30 USC 933, 941. Post, p. 101. (c) D U T I E S OF THE SECRETARY o r THE TREASURY.— (1) The Secretary of the Treasury shall hold the fund and Report to (after consultation with the other trustees of the fund) shall Congress. report to the Congress not later than the last d a y of March of 1979, and of each succeeding year, on the financial condition and the results of the operations of the fund during the preceding fiscal year (including a detailed statement of the expenses paid out of the fund under subsection (a)(4) of section 424 of the Federal Coal Mine Health and Safety Act of 1969) and on its Infra. expected condition and operations during the fiscal year in which the report is made. The report shall be printed as a House document of the session of the Congress to which the report is made. (2) I t is the duty of the Secretary of the Treasury to invest Investments. such portion of the fund as is not, in h i s judgment, re(i[uired to meet current withdrawals, including the repayment of advances made under subst^ction (b)(2). Such investments shall be made in public debt secinities with maturities suitable for the needs of the fund and bearing interest a t prevailing market rates. The income on such investments shall be credited to and form a part of the fund. (d) P A Y M E N T S F R O M F u N u. ^ S e c t i o n 424 of the Federal Coal M i n e

Health and Safety Act of 1969 is amended to read as follows: 30 USC 934. " SEC. 424. (a) Amounts in the Black L u n g Disability T r u s t F u n d (referred to in this section as the 'fund') established under section 3 of the Black L u n g Benefits Revenue Act of 1977 shall be available, as ^«^e, p. 12. provided by appropriation Acts, for— " (1) the payment of benefits under section 422 in any case in 30 USC 932. which the Secretary determines that— " (A) the operator liable for the payment of such benefits— " (i) has not commenced payment of such benefits within 30 days after the date of an initial determination of eligibility by the Secretary, or " ( i i) has not made a payment within 30 days a''ter that payment is due, " (B) there is no operator who is required to secure the payment of such benefits, " (2) the payment of obligations incurred by the Secretary with respect to all claims of miners or their survivors in which the

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Page:United States Statutes at Large Volume 92 Part 1.djvu/68

 92 STAT. 14

Administrative expenses.

30 USC 937. Post, p. 101. Ante, p. 11.

30 USC 932. 30 USC 932, 933.

Lien.

26 USC 6323.

PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 miner's last coal mine employment was before January 1, 1970, " (3) the repayment into the Treasury of the United States of an amount ecjual to the sum of the amounts expended by the Secretary for claims under this part which were paid before April 1, 1978, except that the fund shall not be obligated to pay or reimburse for benefits paid attributable to periods of eligibility before January 1, 1974. " (4) the repayment of, and the payment of interest on, advances to the fund under subsection (b)(2) of section 3 of the Black L u n g Benefits Revenue Act of 1977, " (5) the payment of all expenses of operation and administration on and after the effective date of the Black L u n g Benefits Reform Act of 1977 (or any other Act determined by the Secretary to contain substantially the same provisions) under this part (other than under section 427(a) or 433), inchiding the adminj, istrative expenses incurred by the Department of Labor under this part, the administrative expenses incurred by the Department of the Treasury in administering subchapter B of chapter 32 of the I n t e r n a l Revenue Code of 1954 and in carrying out its responsibilities with respect to the fund, and any expenses incurred by the Department of Health, Education, and Welfare in connection
 * with the administration of this part, and

" (6) the reimbursement of operators for amounts paid by such operators (other than as penalties or interest) before April 1, 1978, in satisfaction (in whole or in part) of claims of miners whose last employment in coal mines was terminated before January 1, 1970. "(b)(1) I f '' (A) an amount is paid out of the fund to an individual entitled to benefits under section 422, and " (B) the Secretary determines, under the provisions of sections 422 and 423, that an operator was required to secure the payment of all or a portion of such benefits, then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 422 or section 423. I n a case where no operator responsibility is assigned pursuant to sections 422 and 423, a determination by the Secretary that the fund is liable for the payment of benefits shall be final. " (2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises on the date on which such liability is finally determined, and continues until it is satisfied or becomes unenforceable by reason of lapse of time. " (3)(A) Except as otherwise provided under this subsection, the priorit3^ of the lien shall be determined in the same manner as under section 6323 of the I n t e r n a l Revenue Code of 1954. That section shall be applied for such purposes— " (i) by substituting 'lien imposed by section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969' for 'lien imposed by section 6321'; 'operator liability lien' for 'tax lien';

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text:
Page:United States Statutes at Large Volume 92 Part 1.djvu/69

 PUBLIC LAW 95-227—FEB. 10, 1978 'operator' for 'taxpayer'; 'lien arising under section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969' for 'assessment of the tax'; 'payment of the liability is made to the Black Lung Disability Trust Fund' for 'satisfaction of a levy pursuant to section 6332(b)'; and 'satisfaction of operator liability' for 'collection of any tax under this title' each place such terms appear; and "(ii) by treating all references to the 'Secretary' as references to the Secretary of Labor. "(B) In the case of a bankruptcy or insolvency proceeding, the lien imposed under paragraph (2) shall be treated in the same manner as a lien for taxes due and owing to the United States for purposes of the Bankruptcv Act or section 3466 of the Revised Statutes (31 U.S.C. 191). "(C) For purposes of applying section 6323(a) of the Internal Revenue Code of 1954 to determine the priority between the lien imposed under paragraph (2) and the P'ederal tax lien, each lien shall be treated as a judgment lien arising as of the time notice of such lien is filed. "(D) For purposes of this subsection, notice of the lien imposed under paragraph (2) shall be filed in the same manner as under subsections (f) and (g) of section 6323 of the Internal Revenue Code of 1954. "(4)(A) In any case where there has been a refusal or neglect to pay the liability imposed under paragraph (2), the Secretary may bring a civil action in a district court of the United States to enforce the lien of the United States under this section with respect to such liability or to subject any property, of whatever nature, of the operator, or in which he has any right, title, or interest, to the payment of such liability. "(B) The liability imposed by paragraph (1) may be collected at a proceeding in court if the proceeding is commenced within 6 years after the date on which the liability was finally determined, or before the expiration of any period for collection agreed upon in writing by the operator and the United States before the expiration of such 6-year period. The running of the period of limitation provided under this subparagraph shall be suspended for any period during which the assets of the operator are in the custody or control of any court of the United States, or of any State, or the District of Columbia, and for 6 months thereafter, and for any period during which the operator is outside the United States if such period of absence is for a continuous period of at least 6 months.". (e) EFFECTIVE DATE,—This section shall take effect on April 1, 1978. SEC. 4 OPERATOR'S TRUST FOR THE PAYMENT OF BLACK LUNG . BENEFITS. (a) ESTABLISHMENT or TRUST.—Section 501(c) of the Internal Revenue Code of 1954 (relating to list of exempt organizations) is •amended by adding at the end thereof the following new paragraph: " (21) A trust or trusts established in writing, created or organized in the United States, and contributed to by any person (except an insurance company) if— "(A) the purpose of such trust or trusts is exclusively— "(i) to satisfy, in whole or in part, the liability of such person for, or with respect to, claims for compen-

92 STAT. 15 Ante, p. 13. 26 USC 6332.

Post, p. 2549. 26 USC 6323.

>

Civil action,

•

• .;. 30 USC 934 note.

26 USC 501.

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text:
Portal talk:Artificial languages

Order of languages
I recommend that artificial languages be listed alphabetically, which is the order in which they appear in the Library of Congress Classification System. Here I've listed some of the better-known ones (not including more recent ones under copyright) with their approximate catalog number. --Arbitan (talk) 16:19, 8 August 2022 (UTC)
 * Works about artificial languages in general, or about several artificial languages (PM 8000)
 * Esperanto (PM 8200)
 * Idiom Neutral (PM 8383)
 * Ido (PM 8390)
 * Interlingua (PM 8400)
 * Loglan and Lojban (PM 8590)
 * Mondial (PM 8630)
 * Novial (PM 8685)
 * Volapük (PM 8950)

title: Portal talk:Artificial languages


text:
Page:United States Statutes at Large Volume 92 Part 1.djvu/70

 92 STAT. 16

PUBLIC LAW 95-227—FEB. 10, 1978 sation for disability or death due to pneumoconiosis ," under Black Lung Acts,• "(ii) to pay premiums for insurance exclusively covering such liability; and "(iii) to pay administrative and other incidental expenses of such trust (including legal, accounting, actuarial, and trustee expenses) in connection with the oper,,.. ation of the trust and the processing of claims against such person under Black Lung Acts; and " (B) no part of the assets of the trust may be used for, or diverted to, any purpose other than— "(i) the purposes described in subparagraph (A), or " (ii) investment (but only to the extent that the trustee determines that a portion of the assets is not currently needed for the purposes described in subparagraph (A)) in— " (I) public debt securities of the United States, " ( II) obligations of a State or local government which are not in default as to principal or interest, or " ( III) time or demand deposits in a bank (as defined in section 581) or an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act, 12 U.S.C. 1752(6)) located in the ' ' ' United States, or '' "(iii) payment into the Black Lung Disability Trust • Fund established under section 3 of the Black Lung Benefits Revenue Act of 1977, or into the general fund of the United States Treasury (other than in satisfaction of any tax or other civil or criminal liability of the person who established or contributed to the trust). For purposes of this paragraph the term 'Black Lung Acts' means part C of title IV of the Federal Coal Mine Health and Safey Act of 1969, and any State law providing compensation for disability or death due to pneumoconiosis,". .1.:

26 USC 581.

"Black Lung Acts." 30 USC 931.

(b) AxLowANCE OF DEDUCTION.—

(1) IN GENERAL.—Part VI of subchapter B of chapter 1 of such Code (relating to itemized deductions for individuals and corporations) is amended by adding at the end thereof the following new section: "SEC. 192. CONTRIBUTIONS TO BLACK LUNG BENEFIT TRUST. "(a) ALLOWANCE OF DEDUCTION.—There is allowed as a deduction for the taxable year an amount equal to the sum of the amounts contributed by the taxpayer during the taxable year to or under a trust or trusts described in section 501(c) (21).

26 USC 192.

Anu, p. 15.

"(b)

' J-

-

LIMITATION.—

"(1) IN GENERAL.—The amount of the deduction allowed by subsection (a) for any taxable year with respect to any such trust shall not exceed the amount determined under paragraph (2) or (3), whichever is greater. " (2) CURRENT YEAR OBLIGATIONS.—The amount determined under this paragraph for the taxable year is the amount which, when added to the fair market value of the assets of the trust as of the beginning of the taxable year, is necessary to carry out the purposes of the trust described in subparagraph (A) of section 501(c) (21) for the taxable year.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/71

 PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 "(3)

CERTAIN FUTURE OBLIGATIONS.—The a m o u n t

92 STAT. 17 determined

under this paragraph for the taxable year is the sum of— " (A) the amount which is necessary to meet the expenses of the trust described in clause (iii) of section 501(c) (21)(A) Ante, p. 15. for the taxable year, and " (B) the lesser of— " (i) the amount which, when added to the fair market value of the assets of the trust as of the beginning of the taxable year, is necessary to provide all expected future payments with respect to black lung benefit claims which to v •?" > are approved, including any such claims which have been filed and which have not been disapproved, as of the end of the taxable year, or " ( i i) twice the amount which is necessary to provide ^^^v:. all expected future payments with respect to the greater of— " (I) black lung benefit claims filed during the • taxable year or any one of the 3 immediately preceding taxable years, or " ( II) such claims approved during any one of those 4 taxable years. "(c)

SPECIAL RULES. — " (1) DETERMINATION OF EXPECTED FUTURE

PAYMENTS.—The

amounts described in subsection (b) shall be determined by using reasonable actuarial assumptions which are not inconsistent with regulations prescribed by the Secretary. " (2) B E N E F I T PAYMENTS TAKEN INTO ACCOUNT.—In determin-

ing the amounts described in subsection (b), only those black lung benefit claims the payment of which is expected to be made from the trust shall be taken into account. "(3)

T I M E W H E N CONTRIBUTIONS DEEMED MADE.—For purposes

of this section, a taxpayer shall be deemed to have made a payment of a contribution on the last day of a taxable year if the payment is on account of that taxable year and is made not later than the time prescribed by law for filing the return for that taxable year (including extensions thereof). "(4)

CONTRIBUTIONS TO BE I N CASH OR CERTAIN OTHER I T E M S. —

No deduction shall be allowed under subsection (a) with respect to any contribution to a trust described in section 501(c) (21) other than a contribution in cash or in items in which such trust may invest under clause (ii) of section 501(c) (21)(B). "(d)

CARRYOVER OF EXCESS CONTRIBUTIONS.—If the amount of the

deduction determined under subsection (a) for the taxable year (without regard to the limitation imposed by subsection (b)) with respect to a trust exceeds the limitation imposed by subsection (b) for the taxable year, the excess shall be carried over to the succeeding taxable year and treated as contributed to the trust during that year. " (e) DEFINITION OF BLACK L U N G B E N E F I T C L A I M. — For purposes of

this section, the term 'black lung benefit claim' means a claim for compensation for disability or death due to pneumoconiosis under part C of title IV of the Federal Coal Mine Health and Safety Act of 1969 30 USC 931. or under any State law providing for such compensation.". (2) CLERICAL AMENDMENT.—The table of sections for such part is amended by adding a t the end thereof the following new item: "Sec. 192. Contributions to black lung benefit trust.".

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Page:United States Statutes at Large Volume 92 Part 1.djvu/72

 92 STAT. 18

PUBLIC LAW 95-227—FEB. 10, 1978 (c) E X C I S E TAXES ON ACT S OF S E L F - D E A L I N G, TAXABLE EXPENDITURES, AND EXCESS CONTRIBUTIONS.—

. 1

26 USC 4951.

(1) IN GENERAL.—Chapter 42 of such Code (relating to private foundations) is amended by a d d i n g a t the end thereof the following new subchapter: "Subchapter B—Black Lung Benefit Trusts "Sec. 4951. Taxes on self-dealing. "Sec. 4952. Taxes on taxable expenditures. "Sec. 4953. Tax on excess contributions to black lung benefit trusts. "SEC. 4951. TAXES ON SELF-DEALING. " (a) INITIAL TAXES.—

Ante, p. 15.

" (1) O N SELF-DEALER.—There is hereby imposed a tax on each act of self-dealing between a disqualified person and a trust described in section 501(c) (21). The rate of tax shall be equal to 10 percent of the amount involved with respect to the act of self-dealing for each year (or part thereof) i n the taxable period. The tax imposed by this paragraph shall be paid by any disqualified person (other than a trustee acting only as a trustee of the t r u s t) who participates in the act of self-dealing. " (2) O N TRUSTEE.—In any case i n which a tax is imposed by paragraph (1), there is hereby imposed on the participation of any trustee of such a trust in an act of self-dealing between a disqualified person and the trust, knowing that it is such an act, a tax equal to 2i/^ percent of the amount involved with respect to the act of self-dealing for each year (or part thereof) in the taxable period, unless such participation is not willful and is due to reasonable cause. The tax imposed by this paragraph shall be paid by any such trustee who participated in the act of self-dealing. " (b) ADDITIONAL T A X E S. —

" (1) O N SELF-DEALER.—In any case i n which a n initial tax is imposed by subsection (a)(1) on a n act of self-dealing by a disqualified person with a trust described in section 501(c) (21) and in which the act is not corrected within the correction period, there is hereby imposed a tax equal to 100 percent of the amount involved. The tax imposed by this paragraph shall be paid by any disqualified pereon (other than a trustee acting only as a trustee of such a trust) who participated in the act of self-dealing. " (2) O N TRUSTEE.—In any case in which an additional tax is imposed by paragraph (1), if a trustee of such a trust refused to agree to part or all of the correction, there is hereby imposed a tax e{|ual to 50 percent of the amount involved. The tax imposed by this paragraph shall be paid by any such trustee who refused to agree to part or all of the correction.
 * '(c) JOINT AND SEVERAL L I A B I L I T Y. — I f more than one person i s

liable under any paragraph of subsection (a) or (b) with respect to any one act of self-dealing, all such persons shall be jointly and severally liable under such paragraph with respect to such act. "(d)

r?

' t r

SELF-DEALING.—

" (1) IN GENERAL.—For purposes of this section, the term 'selfdealing' means any direct or indirect— " (A) sale, exchange, o r leasing of real or personal property between a trust described in section 501(c) (21) and a disqualified person;

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Page:United States Statutes at Large Volume 92 Part 1.djvu/73

 PUBLIC LAW 95-227—FEB. 10, 1978

92 STAT. 19

"(B) lending of money or other extension of credit between such a trust and a disqualified person; "(C) furnishing of goods, services, or facilities between such a trust and a disqualified person; "(D) payment of compensation (or payment or reimbursement of expenses) by such a trust to a disqualified person; and

-

i

" (E) transfer to, or use by or for the benefit of, a disquali- *• ' fied person of the income or assets of such a trust. ' "(2) SPECIAL RULES.—For purposes of paragraph (1)— "(A) the transfer of personal property by a disqualified person to such a trust shall be treated as a sale or exchange if the property is subject to a mortgage or similar lien; ' "(B) the furnishing of goods, services, or facilities by a disqualified person to such a trust shall not be an act of selfdealing if the furnishing is without charge and if the goods, services, or facilities so furnished are used exclusively for the purposes specified in section 501(c) (21)(A); and Ante, p. 15. "(C) the payment of compensation (and the payment or • ' reimbursement of expenses) by such a trust to a disqualified person for personal services which are reasonable and necessary to carrying out the exempt purpose of the trust shall not be an act of self-dealing if the compensation (or payment or reimbursement) is not excessive. " (e) DEFINITIONS.—For purposes of this section— "(1) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and ending on the earlier of— "(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, or "(B) the date on which correction of the act of selfdealing is completed. "(2) AMOUNT INVOLVED.—The term 'amount involved' means, with respect to any act of self-dealing, the greater of the amount of money and the fair market value of the other property given or the amount of money and the fair market value of the other ,?- ' /^ property received; except that in the case of services described in subsection (d)(2)(C), the amount involved shall be only the excess compensation. For purposes of the preceding sentence, the fair market value— "(A) in the case of the taxes imposed by subsection (a), shall be determined as of the date on which the act of selfdealing occurs; and "(B) in the case of taxes imposed by subsection (b), shall be the highest fair market value during the correction period. "(3) CORRECTION.—The terms 'correction' and 'correct' mean, with respect to any act of self-dealing, undoing the transaction to the extent possible, but in any case placing the trust in a financial position not worse than that in which it would be if the disqualified person were dealing under the highest fiduciary standards.

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text: Portal talk:Old Norse literature

title: Portal talk:Old Norse literature


text:
Summa Theologiae/Second Part of the Second Part/Question 56

Question. 56 - OF THE PRECEPTS RELATING TO PRUDENCE (TWO ARTICLES)
We must now consider the precepts relating to prudence, under which head there are two points of inquiry:

(1) The precepts of prudence;

(2) The precepts relating to the opposite vices.

Art. 1 - Whether the precepts of the decalogue should have included a precept of prudence?
Objection 1: It would seem that the precepts of the decalogue should have included a precept of prudence. For the chief precepts should include a precept of the chief virtue. Now the chief precepts are those of the decalogue. Since then prudence is the chief of the moral virtues, it seems that the precepts of the decalogue should have included a precept of prudence.

Objection 2: Further, the teaching of the Gospel contains the Law especially with regard to the precepts of the decalogue. Now the teaching of the Gospel contains a precept of prudence (Mat. 10:16): "Be ye . . . prudent [Douay: 'wise'] as serpents." Therefore the precepts of the decalogue should have included a precept of prudence.

Objection 3: Further, the other lessons of the Old Testament are directed to the precepts of the decalogue: wherefore it is written (Malach. 4:4): "Remember the law of Moses My servant, which I commanded him in Horeb." Now the other lessons of the Old Testament include precepts of prudence; for instance (Prov. 3:5): "Lean not upon thy own prudence"; and further on (Prov. 4:25): "Let thine eyelids go before thy steps." Therefore the Law also should have contained a precept of prudence, especially among the precepts of the decalogue.

The contrary however appears to anyone who goes through the precepts of the decalogue.

I answer that, As stated above (FS, Q[100], A[3]; A[5], ad 1) when we were treating of precepts, the commandments of the decalogue being given to the whole people, are a matter of common knowledge to all, as coming under the purview of natural reason. Now foremost among the things dictated by natural reason are the ends of human life, which are to the practical order what naturally known principles are to the speculative order, as shown above (Q[47], A[6]). Now prudence is not about the end, but about the means, as stated above (Q[47], A[6]). Hence it was not fitting that the precepts of the decalogue should include a precept relating directly to prudence. And yet all the precepts of the decalogue are related to prudence, in so far as it directs all virtuous acts.

Reply to Objection 1: Although prudence is simply foremost among all the moral virtues, yet justice, more than any other virtue, regards its object under the aspect of something due, which is a necessary condition for a precept, as stated above (Q[44], A[1]; FS, Q[99], AA[1],5). Hence it behooved the chief precepts of the Law, which are those of the decalogue, to refer to justice rather than to prudence.

Reply to Objection 2: The teaching of the Gospel is the doctrine of perfection. Therefore it needed to instruct man perfectly in all matters relating to right conduct, whether ends or means: wherefore it behooved the Gospel teaching to contain precepts also of prudence.

Reply to Objection 3: Just as the rest of the teaching of the Old Testament is directed to the precepts of the decalogue as its end, so it behooved man to be instructed by the subsequent lessons of the Old Testament about the act of prudence which is directed to the means.

Art. 2 - Whether the prohibitive precepts relating to the vices opposed to prudence are fittingly propounded in the Old Law?
Objection 1: It would seem that the prohibitive precepts relating to the vices opposed to prudence are unfittingly propounded in the Old Law. For such vices as imprudence and its parts which are directly opposed to prudence are not less opposed thereto, than those which bear a certain resemblance to prudence, such as craftiness and vices connected with it. Now the latter vices are forbidden in the Law: for it is written (Lev. 19:13): "Thou shalt not calumniate thy neighbor," and (Dt. 25:13): "Thou shalt not have divers weights in thy bag, a greater and a less." Therefore there should have also been prohibitive precepts about the vices directly opposed to prudence.

Objection 2: Further, there is room for fraud in other things than in buying and selling. Therefore the Law unfittingly forbade fraud solely in buying and selling.

Objection 3: Further, there is the same reason for prescribing an act of virtue as for prohibiting the act of a contrary vice. But acts of prudence are not prescribed in the Law. Therefore neither should any contrary vices have been forbidden in the Law.

The contrary, however, appears from the precepts of the Law which are quoted in the first objection.

I answer that, As stated above (A[1]), justice, above all, regards the aspect of something due, which is a necessary condition for a precept, because justice tends to render that which is due to another, as we shall state further on (Q[58], A[2]). Now craftiness, as to its execution, is committed chiefly in matters of justice, as stated above (Q[55], A[8]): and so it was fitting that the Law should contain precepts forbidding the execution of craftiness, in so far as this pertains to injustice, as when a man uses guile and fraud in calumniating another or in stealing his goods.

Reply to Objection 1: Those vices that are manifestly opposed to prudence, do not pertain to injustice in the same way as the execution of craftiness, and so they are not forbidden in the Law, as fraud and guile are, which latter pertain to injustice

Reply to Objection 2: All guile and fraud committed in matters of injustice, can be understood to be forbidden in the prohibition of calumny (Lev. 19:13). Yet fraud and guile are wont to be practiced chiefly in buying and selling, according to Ecclus. 26:28, "A huckster shall not be justified from the sins of the lips": and it is for this reason that the Law contained a special precept forbidding fraudulent buying and selling.

Reply to Objection 3: All the precepts of the Law that relate to acts of justice pertain to the execution of prudence, even as the precepts prohibitive of stealing, calumny and fraudulent selling pertain to the execution of craftiness.


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Page:United States Statutes at Large Volume 92 Part 1.djvu/74

 92 STAT. 20

26 USC 6212. 26 USC 6213.

Ante, p. 15.

26 USC 267.

PUBLIC LAW 95-227—FEB. 10, 1978 "(4) CORRECTION PERIOD.—The term 'correction period* means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and endih.!; 90 days after the date of mailing of a notice of deticionoy under section 6212 with respect to the tax imposed by subsection (b)(1), extended by— "(A) any period in which a deficiency cannot be assessed under section 6213(a), and "(B) any other period which the Secretary detenuines is reasonable and necessary to bring about correction of the act of self-dealing. "(6) DISQUALIFIED PERSON.—The term 'disqualified person' means, with respect to a trust described in section 501(c) (21), a person who is— " (A) a contributor to the trust, "(B) a trustee of the trust, "(C) an owner of more than 10 percent of— " (i) the total combined voting power of a corporation, "(ii) the profits interest of a partnership, or "(iii) the beneficial interest of a trust or unincorporated enterprise, which is a contributor to the trust, " (D) an officer, director, or employee of a person who is a contributor to the trust, " (E) the spouse, ancestor, lineal descendant, or spouse of a lineal descendant of an individual described in subparagraph (A),(B),(C),or(D), , _ " (F) a corporation of which persons described in subparagraph (A), (B), (C), (D), or (E) own more than 35 percent of the total combined voting power, "(G) a partnership in which persons described in nubparagraph (A), (B), (C), (D), or (E), own more than 35 percent of the profits interest, or " (H) a trust or estate in which persons describe! in subparagraph (A), (B), (C), (D), or (E), hold more than 35 percent of the laeneficial interest. For purposes of subparagraphs (C)(i) and (F), there shall be taken into account indirect stockholdings which would be taken into account under section 267(c), except that, for purposes of this paragraph, section 267(c)(4) shall be treated as providing that the members of the family of an individual are only those individuals described in subparagraph (E) of this paragraph. For purposes of subparagraphs (C) (ii) and (iii), (G),and (H), the ownership of profits or beneficial interests shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c) (other than paragraph (3) thereof), except that section 267(c)(4) shall be treated as providing that the members of the family of an individual are only those individuals described in subparagraph (E) of this para*rraph, "(f) PAYMENTS OF BENEFITS.—For purposes of this section, n 'payment, out of assets or income of a trust described in section 501 ^c) (21), for the purposes described in clause (i) of section 501(c) (21)(A) snail not be considered an act of self-dealing.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/75

 ^-^c-'i^^^f^l^^fe^-i'

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92 STAT. 2 1

PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 "SEC. 4952. TAXES ON TAXABLE EXPENDITURES.

'

26 USC 4952.

" (a) T A X IMPOSED.—

" (1) O N THE FUND.—There is hereby imposed on each taxable expenditure (as defined in subsection (d)) from the assets or income of a t r u s t described i n section 501(e) (21) a tax equal to Ante, p. 15. 10 percent of the amount thereof. The tax imposed by this paragraph shall be paid by the trustee out of the assets of the trust. " (2) O N THE TRUSTEE.—There is hereby imposed on the agreement of any trustee of such a t r u s t to the making of an expenditure, knowing that it is a taxable expenditure, a tax equal to 2 i ^ percent of the amount thereof, unless such agreement is not willful and is due to reasonable cause. The tax imposed by this paragraph shall be paid by the trustee w h o agreed to the making of. the expenditure. " (b) ADDITIONAL T A X E S. —

" (1) O N THE F U N D. — I n any case in which an initial tax is imposed by subsection (a)(1) on a taxable expenditure and such expenditure is not corrected within the correction period, there is hereby imposed a tax equal to 100 percent of the amount of the expenditure. The tax imposed by this paragraph shall be paid by the trustee out of the assets of the trust. " (2) O N THE TRUSTEE.—In any case in which an additional tax is imposed by paragraph (1), if a trustee refused to agree to a part or all of the correction, there is hereby imposed a tax equal to 50 percent of the amount of the taxable expenditure. The tax imposed by this paragraph shall be paid by any trustee w h o refused to agree to part or all of the correction. " (c) JOINT AND SEVERAL L I A B I L I T Y. — For purposes of subsections

(a) and (b), if more than one person is liable under subsection (a)(2) or (b)(2) with respect to the making of a taxable expenditure, all such persons shall be jointly and severally liable under such paragraph with respect to such expenditure. " (d) TAXABLE EXPENDITURE.—For purposes of this section, the "Taxable term 'taxable expenditure' means any amount paid o r incurred by a expenditure." t r u s t described in section 501(c) (21) other than for a purpose specified in such section. "(e)

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DEFINITIONS.—

" (1) CORRECTION.—The terms 'correction' and 'correct' mean, with respect to any taxable expenditure, recovering part or all or the expenditure to the extent recovery is possible, and where full recovery is not possible, contributions by the person or persons whose liabilities for black l u n g benefit claims (as defined in section 192(e)) are to be paid out of the t r u s t to the extent necessary to place the trust in a financial position not worse than that i n which it would be if the taxable expenditure h a d not been made. " (2) CORRECTION PERIOD.—The term 'correction period' means, with respect to any taxable expenditure, the period beginning with the date on which the taxable expenditure occurs and ending 90 days after the date of mailing of a notice of deficiency under section 6212 with respect to the tax imposed by subsection (b)(1), extended by— " (A) any period in which a deficiency cannot be assessed under section 6213(a), and " (B) any other period whicn the Secretary determines is reasonable and necessary to b r i n g about correction of the taxable expenditure.

Ante, p. 16.

26 USC 6212.

26 USC 6213.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/76

 92 STAT. 22

PUBLIC LAW 95-227—FEB. 10, 1978

26 USC 4953.

"SEC. 4953. TAX ON EXCESS CONTRIBUTIONS TO BLACK LUNG BENEFIT TRUSTS. "(a) TAX IMPOSED.—There is hereby imposed for each taxable year a tax in an amount equal to 5 percent of the amount of the excess contributions made by a person to or under a trust or trusts described in section 501(c) (21). The tax imposed by this subsection shall be paid by the person making the excess contribution. "(b) EXCESS CONTRIBUTION.—For purposes of this section, the teiin 'excess contribution' means the sum of— "(1) the amount by which the amount contributed for the taxable year to a trust or trusts described in section 501(c) (21) exceeds the amount of the deduction allowable to such person for such contributions for the taxable year under section 192, and "(2) the amount determined under this subsection for the preceding taxable year, reduced by the sum of— " (A) the excess of the maximum amount allowable as a deduction under section 192 for the taxable year over the amount contributed to the trust or trusts for the taxable year, and which were excess contributions for the preceding taxable year,
 * " (B) amounts distributed from the trust to the contributor

Anu, p. 15. "Excess contribution."

Ante, p. 16.

"(c)

TREATMENT OF WITHDRAWAL OF EXCESS CONTRIBUTIONS.—

Amounts distributed during the taxable year from a trust described in section 501(c) (21) to the contributor thereof the sum of which does not exceed the amount of the excess contribution made by the contributor shall not be treated as— "(1) an act of self-dealing (within the meaning of section 4951), "(2) a taxable expenditure (within the meaning of section 4952), or "(3) an act contrary to the purposes for which the trust is '-'"•'^"'' exempt from taxation under section 501(a).". '" " '

(2)

CLERICAL AMENDMENTS.—

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(A) Chapter 42 of such Code is amended by striking out the chapter heading and inserting in lieu thereof the following: ^ ^^^^^ _^^^^^, ^^_^^ "CHAPTER 42—PRIVATE FOUNDATIONS; BLACK LUNG B E N E F I T TRUSTS "SUBCHAPTER A. Private foundations. "SUBCHAPTER B. Black lung benefit trusts. "Subchapter A—Private Foundations**. 26 USC 4946.

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(B) Subsections (a)(1) and (b) of section 4946 of such Code are each amended by striking out "For purposes of this chapter" and inserting in lieu thereof "For purposes of this subchapter". (C) The table of chapters for subtitle T> of such Code is amended by striking out the item relating to chapter 42 and inserting in lieu thereof the following: "CHAPTER 42. Private foundations, black lung benefit trusts.".

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Page:United States Statutes at Large Volume 92 Part 1.djvu/77

 PUBLIC LAW 95-227—FEB. 10, 1978

92 STAT. 23

(d) TECHNICAL, AMENDMENTS.—

(1)(A) Section 6213(e) of such Code (relating to suspension of filing period for certain excise taxes) is amended— (i) by inserting ", 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures)" after "4945 (relating to taxes on taxable expenditures)", (ii) by inserting "4951(e)(4), 4952(e)(2)," after "4945 (i)(2),"and (iii) by striking out "4975(f)(4)" and inserting in lieu thereof "4975(fH6)". (2) Section 6213 (^f) of such Code is amended by striking out "or chapter 42 or 43" each place it appears and inserting in lieu thereof "or chapter 41,42,43, or 44". (3) Section 6405(a) of such Code is amended by striking out "private foundations and pension plans under chapters 42 and 43" and inserting in lieu thereof "public charities, private foundations, operators' trust funds, pension plans, or real estate investment trusts under chapter 41,42,43, or 44". (4) Section 6501(e)(3) of such Code is amended by striking out "or 43" and inserting in lieu thereof "43, or 44". (5) Section 6501(n) of such Code is amended— (A) by striking out "CHAPTER 42 TAXES" in the caption and inserting in lieu thereof "CHAPTER 42 AND SIMILAR TAXES", and (B) by striking out the first sentence of paragraph (1) and inserting in lieu thereof the following: "For purposes of any tax imposed by chapter 42 (other than section 4940) or by section 4975, the return referred to in this section shall be the return filed by the private foundation, plan, or trust (as the case may be) for the year in which the act (or failure to act) giving rise to liability for such tax occurred.". "(6)(A) Section 6503(g) of such Code is amended by striking "or section 507 or section 4971 or section 4975" and inserting in lieu thereof "or section 507, 4971, 4975, 4985, or 4986". (B) Section 6503(g) of such Code is amended by striking out "or 4975(f)(4) " and inserting in lieu thereof "4975(f)(6), 4985 (e)(4), or 4986(e)(2)". (7) Section 7454(b) of such Code is amended by inserting "or whether the trustee of a trust described in section 502(c) (21) has 'knowingly' participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952)," after "section 4945),". (e) PUBLICITY or INFORMATION.—Section 6104 of such Code (relating to publicity of information required from certain exempt organizations and certain trusts) is amended— (1) by inserting " (other than in paragraph (21) thereof)" after "section 501(c)" in subsection (a)(1)(A), and (2) by adding at the end of subsection (b) thereof the following sentence: "This subsection shall not apply to information required to be furnished by a trust described in section 501(c) (21).".

26 USC 6213. ..^

26 USC 6405.

26 USC 6501.

26 USC 4940 et 26 USC 6503.
 * 926 USC 4975.

26 USC 7454.

26 USC 6104.

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Page:United States Statutes at Large Volume 92 Part 1.djvu/78

 92 STAT. 24 26 USC 192 note.

26 USC 4121 HOte.

PUBLIC LAW 95-227—FEB. 10, 1978 (f) ErFEC?nvE DATE.—The amendments made by this section shall apply with respect to contributions, acts, and expenditures made after December 31, 1977, in and for taxable years beginning after such date. SEC. 5. GENERAL EFFECTIVE DATE RESERVATION. Notwithstanding any other provision of this Act to the contrary, no provision of this Act (including any amendment made by any such provision) shall take effect or apply unless an Act, enacted after the date of enactment of this Act, contains a provision, explicitly in satisfaction of the requirements of this section, which states that it is the intent of the Congress that the provisions of this Act shall take effect. Approved February 10, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-438 (Comm. on Ways and Means). SENATE REPORT No. 95-572 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 123 (1977): July 18, considered and passed House. Dec. 15, considered and passed Senate, amended. Vol. 124 (1978): Jan. 24, House concurred in Senate amendments.

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Summa Theologiae/Second Part of the Second Part/Question 57

Question. 57 - OF RIGHT (FOUR ARTICLES)
After considering prudence we must in due sequence consider justice, the consideration of which will be fourfold:

(1) Of justice;

(2) Of its parts;

(3) Of the corresponding gift;

(4) Of the precepts relating to justice.

Four points will have to be considered about justice: (1) Right; (2) Justice itself; (3) Injustice; (4) Judgment.

Under the first head there are four points of inquiry:

(1) Whether right is the object of justice?

(2) Whether right is fittingly divided into natural and positive right?

(3) Whether the right of nations is the same as natural right?

(4) Whether right of dominion and paternal right are distinct species?

Art. 1 - Whether right is the object of justice?
Objection 1: It would seem that right is not the object of justice. For the jurist Celsus says [*Digest. i, 1; De Just. et Jure 1] that "right is the art of goodness and equality." Now art is not the object of justice, but is by itself an intellectual virtue. Therefore right is not the object of justice.

Objection 2: Further, "Law," according to Isidore (Etym. v, 3), "is a kind of right." Now law is the object not of justice but of prudence, wherefore the Philosopher [*Ethic. vi, 8] reckons "legislative" as one of the parts of prudence. Therefore right is not the object of justice.

Objection 3: Further, justice, before all, subjects man to God: for Augustine says (De Moribus Eccl. xv) that "justice is love serving God alone, and consequently governing aright all things subject to man." Now right [jus] does not pertain to Divine things, but only to human affairs, for Isidore says (Etym. v, 2) that "'fas' is the Divine law, and 'jus,' the human law." Therefore right is not the object of justice.

On the contrary, Isidore says (Etym. v, 2) that "'jus' [right] is so called because it is just." Now the "just" is the object of justice, for the Philosopher declares (Ethic. v, 1) that "all are agreed in giving the name of justice to the habit which makes men capable of doing just actions."

I answer that, It is proper to justice, as compared with the other virtues, to direct man in his relations with others: because it denotes a kind of equality, as its very name implies; indeed we are wont to say that things are adjusted when they are made equal, for equality is in reference of one thing to some other. On the other hand the other virtues perfect man in those matters only which befit him in relation to himself. Accordingly that which is right in the works of the other virtues, and to which the intention of the virtue tends as to its proper object, depends on its relation to the agent only, whereas the right in a work of justice, besides its relation to the agent, is set up by its relation to others. Because a man's work is said to be just when it is related to some other by way of some kind of equality, for instance the payment of the wage due for a service rendered. And so a thing is said to be just, as having the rectitude of justice, when it is the term of an act of justice, without taking into account the way in which it is done by the agent: whereas in the other virtues nothing is declared to be right unless it is done in a certain way by the agent. For this reason justice has its own special proper object over and above the other virtues, and this object is called the just, which is the same as "right." Hence it is evident that right is the object of justice.

Reply to Objection 1: It is usual for words to be distorted from their original signification so as to mean something else: thus the word "medicine" was first employed to signify a remedy used for curing a sick person, and then it was drawn to signify the art by which this is done. In like manner the word "jus" [right] was first of all used to denote the just thing itself, but afterwards it was transferred to designate the art whereby it is known what is just, and further to denote the place where justice is administered, thus a man is said to appear "in jure" [*In English we speak of a court of law, a barrister at law, etc.], and yet further, we say even that a man, who has the office of exercising justice, administers the jus even if his sentence be unjust.

Reply to Objection 2: Just as there pre-exists in the mind of the craftsman an expression of the things to be made externally by his craft, which expression is called the rule of his craft, so too there pre-exists in the mind an expression of the particular just work which the reason determines, and which is a kind of rule of prudence. If this rule be expressed in writing it is called a "law," which according to Isidore (Etym. v, 1) is "a written decree": and so law is not the same as right, but an expression of right.

Reply to Objection 3: Since justice implies equality, and since we cannot offer God an equal return, it follows that we cannot make Him a perfectly just repayment. For this reason the Divine law is not properly called "jus" but "fas," because, to wit, God is satisfied if we accomplish what we can. Nevertheless justice tends to make man repay God as much as he can, by subjecting his mind to Him entirely.

Art. 2 - Whether right is fittingly divided into natural right and positive right?
Objection 1: It would seem that right is not fittingly divided into natural right and positive right. For that which is natural is unchangeable, and is the same for all. Now nothing of the kind is to be found in human affairs, since all the rules of human right fail in certain cases, nor do they obtain force everywhere. Therefore there is no such thing as natural right.

Objection 2: Further, a thing is called "positive" when it proceeds from the human will. But a thing is not just, simply because it proceeds from the human will, else a man's will could not be unjust. Since then the "just" and the "right" are the same, it seems that there is no positive right.

Objection 3: Further, Divine right is not natural right, since it transcends human nature. In like manner, neither is it positive right, since it is based not on human, but on Divine authority. Therefore right is unfittingly divided into natural and positive.

On the contrary, The Philosopher says (Ethic. v, 7) that "political justice is partly natural and partly legal," i.e. established by law.

I answer that, As stated above (A[1]) the "right" or the "just" is a work that is adjusted to another person according to some kind of equality. Now a thing can be adjusted to a man in two ways: first by its very nature, as when a man gives so much that he may receive equal value in return, and this is called "natural right." In another way a thing is adjusted or commensurated to another person, by agreement, or by common consent, when, to wit, a man deems himself satisfied, if he receive so much. This can be done in two ways: first by private agreement, as that which is confirmed by an agreement between private individuals; secondly, by public agreement, as when the whole community agrees that something should be deemed as though it were adjusted and commensurated to another person, or when this is decreed by the prince who is placed over the people, and acts in its stead, and this is called "positive right."

Reply to Objection 1: That which is natural to one whose nature is unchangeable, must needs be such always and everywhere. But man's nature is changeable, wherefore that which is natural to man may sometimes fail. Thus the restitution of a deposit to the depositor is in accordance with natural equality, and if human nature were always right, this would always have to be observed; but since it happens sometimes that man's will is unrighteous there are cases in which a deposit should not be restored, lest a man of unrighteous will make evil use of the thing deposited: as when a madman or an enemy of the common weal demands the return of his weapons.

Reply to Objection 2: The human will can, by common agreement, make a thing to be just provided it be not, of itself, contrary to natural justice, and it is in such matters that positive right has its place. Hence the Philosopher says (Ethic. v, 7) that "in the case of the legal just, it does not matter in the first instance whether it takes one form or another, it only matters when once it is laid down." If, however, a thing is, of itself, contrary to natural right, the human will cannot make it just, for instance by decreeing that it is lawful to steal or to commit adultery. Hence it is written (Is. 10:1): "Woe to them that make wicked laws."

Reply to Objection 3: The Divine right is that which is promulgated by God. Such things are partly those that are naturally just, yet their justice is hidden to man, and partly are made just by God's decree. Hence also Divine right may be divided in respect of these two things, even as human right is. For the Divine law commands certain things because they are good, and forbids others, because they are evil, while others are good because they are prescribed, and others evil because they are forbidden.

Art. 3 - Whether the right of nations is the same as the natural right?
Objection 1: It would seem that the right of nations is the same as the natural right. For all men do not agree save in that which is natural to them. Now all men agree in the right of nations; since the jurist [*Ulpian: Digest. i, 1; De Just. et Jure i] "the right of nations is that which is in use among all nations." Therefore the right of nations is the natural right.

Objection 2: Further, slavery among men is natural, for some are naturally slaves according to the Philosopher (Polit. i, 2). Now "slavery belongs to the right of nations," as Isidore states (Etym. v, 4). Therefore the right of nations is a natural right.

Objection 3: Further, right as stated above (A[2]) is divided into natural and positive. Now the right of nations is not a positive right, since all nations never agreed to decree anything by common agreement. Therefore the right of nations is a natural right.

On the contrary, Isidore says (Etym. v, 4) that "right is either natural, or civil, or right of nations," and consequently the right of nations is distinct from natural right.

I answer that, As stated above (A[2]), the natural right or just is that which by its very nature is adjusted to or commensurate with another person. Now this may happen in two ways; first, according as it is considered absolutely: thus a male by its very nature is commensurate with the female to beget offspring by her, and a parent is commensurate with the offspring to nourish it. Secondly a thing is naturally commensurate with another person, not according as it is considered absolutely, but according to something resultant from it, for instance the possession of property. For if a particular piece of land be considered absolutely, it contains no reason why it should belong to one man more than to another, but if it be considered in respect of its adaptability to cultivation, and the unmolested use of the land, it has a certain commensuration to be the property of one and not of another man, as the Philosopher shows (Polit. ii, 2).

Now it belongs not only to man but also to other animals to apprehend a thing absolutely: wherefore the right which we call natural, is common to us and other animals according to the first kind of commensuration. But the right of nations falls short of natural right in this sense, as the jurist [*Digest. i, 1; De Just. et Jure i] says because "the latter is common to all animals, while the former is common to men only." On the other hand to consider a thing by comparing it with what results from it, is proper to reason, wherefore this same is natural to man in respect of natural reason which dictates it. Hence the jurist Gaius says (Digest. i, 1; De Just. et Jure i, 9): "whatever natural reason decrees among all men, is observed by all equally, and is called the right of nations." This suffices for the Reply to the First Objection.

Reply to Objection 2: Considered absolutely, the fact that this particular man should be a slave rather than another man, is based, not on natural reason, but on some resultant utility, in that it is useful to this man to be ruled by a wiser man, and to the latter to be helped by the former, as the Philosopher states (Polit. i, 2). Wherefore slavery which belongs to the right of nations is natural in the second way, but not in the first.

Reply to Objection 3: Since natural reason dictates matters which are according to the right of nations, as implying a proximate equality, it follows that they need no special institution, for they are instituted by natural reason itself, as stated by the authority quoted above

Art. 4 - Whether paternal right and right of dominion should be distinguished as special species?
Objection 1: It would seem that "paternal right" and "right of dominion" should not be distinguished as special species. For it belongs to justice to render to each one what is his, as Ambrose states (De Offic. i, 24). Now right is the object of justice, as stated above (A[1]). Therefore right belongs to each one equally; and we ought not to distinguish the rights of fathers and masters as distinct species.

Objection 2: Further, the law is an expression of what is just, as stated above (A[1], ad 2). Now a law looks to the common good of a city or kingdom, as stated above (FS, Q[90], A[2]), but not to the private good of an individual or even of one household. Therefore there is no need for a special right of dominion or paternal right, since the master and the father pertain to a household, as stated in Polit. i, 2.

Objection 3: Further, there are many other differences of degrees among men, for instance some are soldiers, some are priests, some are princes. Therefore some special kind of right should be allotted to them.

On the contrary, The Philosopher (Ethic. v, 6) distinguishes right of dominion, paternal right and so on as species distinct from civil right.

I answer that, Right or just depends on commensuration with another person. Now "another" has a twofold signification. First, it may denote something that is other simply, as that which is altogether distinct; as, for example, two men neither of whom is subject to the other, and both of whom are subjects of the ruler of the state; and between these according to the Philosopher (Ethic. v, 6) there is the "just" simply. Secondly a thing is said to be other from something else, not simply, but as belonging in some way to that something else: and in this way, as regards human affairs, a son belongs to his father, since he is part of him somewhat, as stated in Ethic. viii, 12, and a slave belongs to his master, because he is his instrument, as stated in Polit. i, 2 [*Cf. Ethic. viii, 11]. Hence a father is not compared to his son as to another simply, and so between them there is not the just simply, but a kind of just, called "paternal." In like manner neither is there the just simply, between master and servant, but that which is called "dominative." A wife, though she is something belonging to the husband, since she stands related to him as to her own body, as the Apostle declares (Eph. 5:28), is nevertheless more distinct from her husband, than a son from his father, or a slave from his master: for she is received into a kind of social life, that of matrimony, wherefore according to the Philosopher (Ethic. v, 6) there is more scope for justice between husband and wife than between father and son, or master and slave, because, as husband and wife have an immediate relation to the community of the household, as stated in Polit. i, 2,5, it follows that between them there is "domestic justice" rather than "civic."

Reply to Objection 1: It belongs to justice to render to each one his right, the distinction between individuals being presupposed: for if a man gives himself his due, this is not strictly called "just." And since what belongs to the son is his father's, and what belongs to the slave is his master's, it follows that properly speaking there is not justice of father to son, or of master to slave.

Reply to Objection 2: A son, as such, belongs to his father, and a slave, as such, belongs to his master; yet each, considered as a man, is something having separate existence and distinct from others. Hence in so far as each of them is a man, there is justice towards them in a way: and for this reason too there are certain laws regulating the relations of father to his son, and of a master to his slave; but in so far as each is something belonging to another, the perfect idea of "right" or "just" is wanting to them.

Reply to Objection 3: All other differences between one person and another in a state, have an immediate relation to the community of the state and to its ruler, wherefore there is just towards them in the perfect sense of justice. This "just" however is distinguished according to various offices, hence when we speak of "military," or "magisterial," or "priestly" right, it is not as though such rights fell short of the simply right, as when we speak of "paternal" right, or right of "dominion," but for the reason that something proper is due to each class of person in respect of his particular office.


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 PUBLIC LAW 95-228—FEB. 10, 1978

92 STAT. 25

Public Law 95-228 95th Congress An Act To repeal section 3306 of title 5, United States Code, to eliminate the requirement of apportionment of appointments in the departmental service in the District of Columbia. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3306 of title 5, United States Code, relating to apportionment of appointments in the departmental service in the District of Columbia among the States, territories, possessions, and the District of Columbia on the basis of population as determined at the last census, is repealed. SEC. 2. (a) The section analysis for subchapter I of chapter 33 of title 5, United States Code, is amended by striking out the following: "3306. Competitive service; departmental service; apportionment.'* (b) Section 3302 of title 5, United States Code, is amended by striking out "3306(a)(1),". (c) Sections 103(a)(4) ( i v), 1 0 3 (a)(5)(G), 2 0 3 (a)(4) ( i v), 203 (a)(5)(G) of the District of Columbia Public Education Act are each amended by striking out "3306,". Approved February 10, 1978.

LEGISLATIVE HISTORY; HOUSE REPORT No. 95-593 (Coram, on Post Office and Gvil Service). SENATE REPORT No. 95-614 (Comm. on Governmental Affairs). CONGRESSIONAL RECORD: Vol. 123 (1977): Sept 19, considered and passed House. Vol. 124 (1978): Jan. 26, considered and passed Senate.

Feb. 10, 1978 [H.R. 5054]

Executive agencies. Apportionment requirement, elimination. Repeal.

D.C. Code 31-1603, 31-1623.

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 92 STAT. 26

PUBLIC LAW 95-229—FEB. 14, 1978

Public Law 95-229 95th Congress

n. Joint Resolution

14, 19/» [H.J. Res. 386]

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rjiQ proyijjg for tile striking of a national medal to commemorate the bicentennial of an outstanding tiistoric event or personality during 1777. Whereas the Bicentennial of the adoption of the Declaration of Independence of the United States of America has been commemorated with the breadth and dignity befitting the American diversity, and Whereas the Bicentennial celebration during 1976 saw the majority of our citizens participate in activities which helped to improve the quality of life for millions of Americans in thousands of communities across this nation while each were brushed with a sense of our past, our history, and Whereas the Bicentennial year has given us great impetus to continue our historical review as we realize that the signing of the Declaration of Independence was only the beginning of our struggle to become a nation, and Whereas it was the ratification of the Constitution and the inaugural of our first President the following year that truly signaled the beginning of our success under the great American experiment, and Whereas the Members of the Congress of the United States of America recognize that from the careful study and commemoration of past events and writings can we have a better understanding to make sound judgments affecting our future, and Whereas the Congress of the United States assembled in the United States Capitol Building stands as a working and living symbol of our Republic, the oldest continuously democratic form of government in history, and Whereas the United States Capitol Historical Society represents all Americans through their duly elected Representatives who themselves are members of the Society, and Whereas the United States Capitol Historical Society was founded in 1962 with the express purpose to encourage an understanding by the people of the founding, growth and significance of the Capitol of the United States as a tangible symbol of their free representative government, and AVhereas the United States Capitol Historical Society has historically undertaken scholarly research, citizen study of the Constitution of the United States and other significant contributions to art, restoration, publication and film without appropriated funds to promote an understanding of the richness and inspiration of our history, and Whereas the United States Capitol Historical Society seeks to foster and increase an informed patriotism of the land in the study of those historic events and personalities who contributed to the founding of the Nation and our Constitution form of government, and Whereas the United States Capitol Historical Society recognizes the need to promote greater awareness of the events which led to the adoption of the Articles of Confederation, our first effort at governing our Republic, the intervening struggle for independence and finally the adoption of the Constitution of the United States of America, and

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 PUBLIC LAW 95-229—FEB. 14, 1978

92 STAT. 27

Whereas it is recognized that one means to generate a greater awareness of the events and personalities who helped form our national fabric is to commemorate these events and personalities on medals to be struck by the Secretary of the Treasury and made available for purchase by the citizenry; Now, therefore, be it Resolved by the Senate arid House of Representatives of the United States of America in Congress assembled, That, in commemoration Historic event or of the Bicentennial of the founding of the United States of America personality and the adoption of the Constitution of the United States of America during 1777 and of those individuals who participated in the American Revolu- Bicentennial tion, the Secretary of the Treasury shall strike and furnish to the commemorative United States Capitol Historical Society (hereinafter referred to as medals. the "Society") no more than 104,000 medals with suitable designs, emblems and inscriptions to be determined by the Society, with the concurrence of the Commission of Fine Arts, subject to the approval of the Secretary of the Treasury. The medals shall be made and issued at such times and in such quantities as may be required by the Society and subject to the approval of the Secretary of the Treasury but no medals shall be made after December 31, 1978. The medals shall be considered to be national medals within the meaning of section 3551 of the Revised Statutes (31 U.S.C. 368). SEC. 2. The medals shall be furnished by the Secretary of the Cost. Treasury to the Society at a price equal to the cost of manufacture, including labor, materials, dies, use of machinery, and overhead expenses, plus a surcharge equal to 25 per centum of such cost of manufacture. Such surcharge shall be deposited in the Treasury as miscellaneous receipts. Security satisfactory to the Director of the Mint shall be furnished by the Society to indemnify the United States for full payment of the costs of manufacture. SEC. 3. The medals authorized to be issued pursuant to this Act shall be struck in bronze, silver and gold and shall be of such size or sizes as is determined by the Secretary of the Treasury in consultation with the Society. Approved February 14, 1978.

LEGISLATIVE HISTORY: SENATE REPORT No. 95-611 (Comm. on Banking, Housing, and Urban Affairs). CONGRESSIONAL RECORD: Vol. 123 (1977): Sept. 27, considered and passed House. Vol. 124 (1978): Jan. 23, considered and passed Senate, amended. Jan. 31, House concurred in Senate amendments.

39-194 O—80—pt. 1

6: QL3

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 92 STAT. 28

PUBLIC LAW 95-230—FEB. 15, 1978

Public Law 95-230 95th Congress An Act Feb. 15, 1978 [H.R. 2719]

Middle Rio Grande Conservancy District, N. Mex. Payment contract. Payment authorization.

To authorize the Secretary of the Interior to contract with the Middle Rio Grande Conservancy District of New Mexico for the payment of operation and maintenance charges on certain Pueblo Indian lands.

Be it enacted 'by the Senate and House of Representatives of theUnited States of America in Congress assembled, That (a) the Act of August 27, 1935 (Ch. 745, 49 Stat. 887), as amended by section 5 of the Act of June 20, 1938 (Ch. 525, 52 Stat. 779), the Act of April 24, 1946 (Ch. 219. 60 Stat. 121), the Act of May 29, 1956 (Public Law 546, 70 Stat. 221), and by the Act of July 27, 1965 (Public Law 89-94, 79 Stat. 285), is further amended by deleting the words "for a period of not to exceed five years." (b) The Secretary of the Treasury is authorized and directed to make payments under the authority of the Act amended by subsection (a) of this Act for all such periods between the date of expiration or lapse of such Act and the date of enactment of this Act. Approved February 15, 1978.

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LEGISLATIVE HISTORY: HOUSE REPORT No. 95-570 (Coram, on Interior and Insular Affairs). SENATE REPORT No. 95-575 (Coram, on Indian Affairs). CONGRESSIONAL RECORD: Vol. 123 (1977): Sept. 19, considered and passed House. Nov. 3, considered and passed Senate, amended. Vol. 124 (1978): Jan. 31, House concurred in Senate amendments.

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 PUBLIC LAW 95-231—FEB. 15, 1978

92 STAT. 29

Public Law 95-231 95th Congress An Act To amend the Interstate Commerce Act to authorize appropriations for the Office of Rail Public Counsel for fiscal year 1078.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Section 27(6) of the Interstate Commerce Act (49 U.S.C. 26b(6)) is amended— (1) by striking out "and" immediately after "1976,"; and (2) by inserting immediately before the period at the end thereof the following: ", and not to exceed $1,000,000 for the fiscal year ending September 30, 1978". Approved February 15, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-334 (Comm. on Interstate and Foreign Commerce). CONGRESSIONAL RECORD, Vol. 124 (1978): Jan. 30, considered and passed House. Jan. 31, considered and passed Senate.

Feb. 15. 1978 [H.R. 57981

Rail Public Counsel. Appropriation authorization.

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 92 STAT. 30

PUBLIC LAW 95-232—FEB. 17, 1978

Public Law 95-232 95th Congress An Act Feb. 17, 1978 [S. 1509]

Indians. Certain pueblos, N. Mex. Lands in trust.

To provide for the return to the United States of title to certain lands conveyed to certain Indian pueblos of New Mexico and for such land to be held in trust by the United States for such tribes.

Be it enacted by the Senate and House of Representatives of the United /States of America in Congress assembled, That the duly authorized officials of each of the Indian pueblos of New Mexico are hereby authorized to convey to the Ignited States all the right, title, and interest of such pueblos in the land located in Albuquerque, County of Bernalillo, State of New Mexico, which was conveyed to such pueblos on behalf of the United States and the Secretary of the Interior by the quitclaim deed executed on June 17, 1969, by the Acting Commissioner of Indian Affairs, and by the correction quitclaim deed executed July 30, 1970, by the Commissioner of Indian Affairs, and which is described as follows: Tract *'C" A tract of land lying and being situated in section 7, township 10 north, range 3 east of the New Mexico principal meridian, within the city of Albtiquerque, County of Bernalillo, State of New Mexico, said tract being more particularly described as follows: ]3eginning at a point on the west right-of-way line for 12th Street and the north right-of-way line for Indian School Road, said point also being corner No. 2 of tract herein described and from whence the New Mexico Highway Department Triangulation Station 1-40-15 having established coordinates of Y-1494103.7, X-378204.72 of the New Mexico coordinate system, central zone, bears S. 16 degrees 02 minutes 03 seconds E., 989.43 feet. Thence north 59 degrees 58 minutes 22 seconds west, 281.29 feet along the north right-of-way of Indian School Road to the point of curvature and corner No. 3 of said tract. Thence in a northwesterly direction 212.69 feet along the range/west curve concave to the northeast having a radius of 1,393.27 feet to corner No. 4. Thence north 8 degrees 49 minutes 05 seconds east, 865.60 feet to corner No. 5, a point on the south right-of-way of Menaul Boulevard extension. Thence in a northeasterly direction 493.42 feet along the range/west curve concave of the south having a radius of 716.20 feet to corner No. 1, a point on the west range/west line for 12th Street. Thence south 8 degrees 16 minutes west, 1,255.45 feet along said range/west to corner No. 2, the point and place of beginning, said tract containing 11.2857 acres, more or less. Corner Coordinates of Tract "C" Corner: 1 2 3 4 5

Y— Coordinate 1496295.97 149r>054. 70 1495196. 41 149.5316.87 1496171.41

X— Coordinate 378116.98 377931. 43 377688. 55 377513.58 377649.72

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 PUBLIC LAW 95-232—FEB. 17, 1978 (b) Upon approval by the Secretary of the Interior, the Secretary shall accept such conveyances on behalf of the United States. Such land shall be held in trust jointly for such Indian pueblos and shall enjoy the tax-exempt status of other trust lands, including exemption from State taxation and regulation. However, such property shall not be "Indian country" as defined in section 1151 of title 18, United States Code. The Secretary shall cause a description of such trust land to be published in the Federal Kegister. (c) Nothing in this Act shall terminate or diminish the rights or interests of the Indian Pueblo Cultural Center, Inc., as an assignee or subleasee of the lease of such land to the All Indian Pueblo Council, Inc., approved on August 27, 1974, by the Bureau of Indian Affairs. (d) Nothing in this Act shall alter the rights or interests, if any, in the adjacent lands previously conveyed to the County of Bernalillo for Four-H Club use by deed dated March 22, 1960. Approved February 17, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-846 (Coram, on Interior and Insular Affairs). SENATE REPORT No. 95-445 (Coram, on Indian Affairs). CONGRESSIONAL RECORD: Vol. 123 (1977): Sept. 29, considered and passed Senate. Vol. 124 (1978): Feb. 6, considered and passed House.

92 STAT. 31 Secretary of the Interior, acceptance of conveyances, Publication in Federal Register.

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 92 STAT. 32

PUBLIC LAW 95-233—FEB. 20, 1978

Public Law 95-233 95th Congress An Act Feb. 20, 1978 [S. 1360] National Forest Management Act of 1976, amendment. Timber sales. Collusive bidding practices, prevention.

Report to Attorney General.

To amend section 14(e) of the National Forest Management Act of 1976. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 14(e) of the National Forest Management Act of 1976 (90 Stat 2959; 16 U.S.C. 472a (e)) is amended to read as follows: "(e)(1) In the sale of trees, portions of trees, or forest products from National Forest System lands (hereinafter referred to in this subsection as 'national forest materials'), the Secretary of Agriculture shall select the bidding method or methods which— " (A) insure open and fair competition; "(B) insure that the Federal Government receive not less than the appraised value as required by subsection (a) of this section; "(C) consider the economic stability of communities whose economies are dependent on such national forest materials, or achieve such other objectives as the Secretary deems necessary; and "(D) are consistent with the objectives of this Act and other Federal statutes. The Secretary shall select or alter the bidding method or methods as he determines necessary to achieve the objectives stated in clauses (A), (B), (C),and (D) of this paragraph. "(2) In those instances when the Secretary selects oral auction as the bidding method for the sale of any national forest materials, he shall require that all prospective purchasers submit written sealed qualifying bids. Only prospective purchasers whose written sealed qualifying bids are equal to or in excess of the appraised value of such national forest materials may participate in the oral bidding process. "(3) The Secretary shall monitor bidding patterns involved in the sale of national forest materials. If the Secretary has a reasonable belief that collusive bidding practices may be occurring, then— "(A) he shall report any such instances of possible collusive bidding or suspected collusive bidding practices to the Attorney General of the United States with any and all supporting data; " (B) he may alter the bidding methods used within the affected area; and "(C) he shall take such other action as he deems necessary to eliminate such practices within the affected area.". Approved February 20, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-402 accompanying H.R. 6362 (Comm. on Agriculture). SENATE REPORT No. 95-333 (Comm. on Energy and Natural Resources). CONGRESSIONAL RECORD: Vol. 123 (1977): Sept. 14, considered and passed Senate. Vol. 124 (1978): Feb. 6, considered and passed House, in lieu of H.R. 6362. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS: Vol. 14, No. 8 (1978): Feb. 20, Presidential statement.

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 PUBLIC LAW 95-234—FEB. 21, 1978

92 STAT. 33

Public Law 95-234 95th Congress An Act To amend the Communications Act of 1934 to provide for the regulation of utility pole attachments.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Communications Act Amendments of 1978". SEC. 2. Section 503(b) of the Communications Act of 1934 (47 U.S.C. 503(b)) is amended to read as follows: "(b) Any person who is determined by the Commission, in accordance with paragraph (3) or (4) of this subsection, to have— "(A) willfully or repeatedly failed to comply substantially with the terms and conditions of any license, permit, certificate, or other instrument or authorization issued by the Commission; "(B) willfully or repeatedly failed to comply with any of the provisions of this Act or of any rule, regulation, or order issued by the Commission under this Act or under any treaty, convention, or other agreement to which the United States is a party and which is binding upon the United States; "(C) violated any provision of section 317(c) or 509(a) of this Act; or "(D) violated any provision of section 1304, 1343, or 1464 of title 18, United States Code; shall be liable to the United States for a forfeiture penalty. A forfeiture penalty under this subsection shall be in addition to any other penalty provided for by this Act; except that this subsection shall not apply to any conduct which is subject to forfeiture under title II, part II or III of title III, or section 507 of this Act. "(2) The amount of any forfeiture penalty determined under this subsection shall not exceed $2,000 for each violation. Each day of a continuing violation shall constitute a separate offense, but the total forfeiture penalty which may be imposed under this subsection, for acts or omissions described in paragraph (1) of this subsection and set forth in the notice or the notice of apparent liability issued under this subsection, shall not exceed— "(A) $20,000, if the violator is (i) a common carrier subject to the provisions of this Act, (ii) a broadcast station licensee or permittee, or (iii) a cable television operator; or "(B) $5,000, in any case not covered by subparagraph (A). The amount of such forfeiture penalty shall be assessed by the Commission, or its designee, by written notice. In determining the amount of such a forfeiture penalty, the Commission or its designee shall take into account the nature, circumstances, extent, and gravity of the prohibited acts committed and, with respect to the violator, the degree of culpability, any history of prior offenses, ability to pay, and such other matters as justice may require. "(3)(A) At the discretion of the Commission, a forfeiture penalty may be determined against a person under this subsection after notice and an opportunity for a hearing before the Commission or an administrative law judge thereof in accordance with section 554 of title 5, United States Code. Any person against whom a forfeiture penalty

Feb. 21, 1978 [H.R. 7442] Communications Act Amendments of 1978. 47 USC 609 note.

47 USC 317, 509. Forfeiture penalties.

47 USC 201, 351, 381, 507. Violations.

Penalty assessment.

Penalty determinations, notice and

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 92 STAT. 34 47 USC 402. Unpaid assessment recovery, referral to Attorney General.

Apparent liability notice.

Liability exemption period. 47 USC 301.

PUBLIC LAW 95-234—FEB. 21, 1978 is determined under this paragraph may obtain review thereof pursuant to section 402(a). "(B) If any person fails to pay an assessment of a forfeiture penalty determined under subparagraph (A) of this paragraph, after it has become a final and unappealable order or after the appropriate court has entered final judgment in favor of the Commission, the Commission shall refer the matter to the Attorney General of the United States, who shall recover the amount assessed in any appropriate district court of the United States. In such action, the validity and appropriateness of the final order imposing the forfeiture penalty shall not be subject to review. "(4) Except as provided in paragraph (3) of this subsection, no forfeiture penalty shall be imposed under this subsection against any person unless and until— "(A) the Commission issues a notice of apparent liability, in writing, with respect to such person; "(B) such notice has been received by such person, or until the Commission has sent such notice to the last known address of such person, by registered or certified mail; and "(C) such person is granted an opportunity to show, in writing, within such reasonable period of time as the Commission prescribes by rule or regulation, why no such forfeiture penalty should be imposed. Such a notice shall (i) identify each specific provision, term, and condition of any Act, rule, regulation, order, treaty, convention, or other agreement, license, permit, certificate, instrument, or authorization which such person apparently violated or with which such person apparently failed to comply; (ii) set forth the nature of the act or omission charged against such person and the facts upon which such charge is based; and (iii) state the date on which such conduct occurred. Any forfeiture penalty determined under this paragraph shall be recoverable pursuant to section 504(a) of this Act. "(5) No forfeiture liability shall be determined under this subsection against any person, if such person does not hold a license, permit, certificate, or other authorization issued by the Commission, unless, prior to the notice required by paragraph (3) of this subsection or the notice of apparent liability required by paragraph (4) of this subsection, such person (A) is sent a citation of the violation charged; (B) is given a reasonable opportunity for a personal interview with an official of the Commission, at the field office of the Commission which is nearest to such person's place of residence; and (C) subsequently engages in conduct of the type described in such citation. The provisions of this paragraph shall not apply, however, if the person involved is engaging in activities for which a license, permit, certificate, or other authorization is required. Whenever the requirements of this paragraph are satisfied with respect to a particular person, such person shall not be entitled to receive any additional citation of the violation charged, with respect to any conduct of the type described in the citation sent under this paragraph. "(6) No forfeiture penalty shall be determined or imposed against any person under this subsection if— "(A) such person holds a broadcast station license issued under title III of this Act and if the violation charged occurred— "(i) more than 1 year prior to the date of issuance of the required notice or notice of apparent liability; or " (ii) prior to the date of commencement of the current term of such license,

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 PUBLIC LAW 95-234—FEB. 21, 1978

92 STAT. 35

whichever is earlier so long as such violation occurred within 3 years prior to the date of issuance of such required notice; or "(B) such person does not hold a broadcast station license issued under title III of this Act and if the violation charged 47 USC 301. occurred more than 1 year prior to the date of issuance of the required notice or notice of apparent liability.". SEC. 3. (a) The first sentence of section 504(a) of the Communications Act of 1934 (47 U.S.C. 504(a)) is amended by inserting immediately after "recoverable" the following: ", except as otherwise provided with respect to a forfeiture penalty determined under sec47 USC 503. tion 503(b)(3) of this Act,". (b) Section 504(b) of such Act is amended (1) by striking out "parts II and III of title III and section 503(b), section 607, and section 510" and inserting in lieu thereof "title II, parts II and III of 47 USC 351, title III, and sections 503(b) and 507"; and (2) by striking out ", 381, 503, 507, 510. upon application therefor,". SEC. 4. Section 510 of the Communications Act of 1934 (47 U.S.C. 47 USC 201, 351, 381, 503, 510) is repealed in its entirety. 507. SEC. 5. Section 2(b) of the Communications Act of 1934 (47 U.S.C. Repeal. 152(b)) is amended by striking the word "Subject" and inserting in lieu thereof the following "Except as provided in section 224 and ^"Z™subject". SEC. 6. Title II of the Communications Act of 1934 is amended by adding at the end thereof the following new section: n-

REGULATIONS OF POLE ATTACHMENTS

"SEC. 224. (a) As used in this section: "(1) The term 'utility' means any person whose rates or charges are regulated by the Federal Government or a State and who owns or controls poles, ducts, conduits, or rights-of-way used, in whole or in part, for wire communication. Such term does not include any railroad, any person who is cooperatively organized, or any person owned by the Federal Government or any State. "(2) The term 'Federal Government' means the Government of the United States or any agency or instrumentality thereof. "(3) The term 'State' means any State, territory, or possession of the United States, the District of Columbia, or any political subdivision, agency, or instrumentality thereof. "(4) The term 'pole attachment' means any attiachment by a cable television system to a pole, duct, conduit, or right-of-way owned or controlled by a utility. "(b)(1) Subject to the provisions of subsection (c) of this section. the Commission shall regulate the rates, terms, and conditions for pole attachments to provide that such rates, terms, and conditions are ]ust and reasonable, and shall adopt procedures necessary and appropriate to hear and resolve complaints concerning such rates, terms, and conditions. For purposes of enforcing any determinations resulting from complaint procedures established pursuant to this subsection, the Commission shall take such action as it deems appropriate and necessary, including issuing cease and desist orders, as authorized by section 312(b) of title III of the Communications Act of 1934, as amended. "(2) Within 180 days from the date of enactment of this section the Commission shall prescribe by rule regulations to carry out the provisions of this section.

Definitions. 47 USC 224.

Enforcement,

47 USC 312. Regulations.

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 92 STAT. 36

State regulation, certification.

Just and reasonable rates.

"Usable space."

Expiration date.

Effective date. 47 USC 152 note. Ante, p. 35.

PUBLIC LAW 95-234—FEB. 21, 1978 "(c)(1) Nothing in this section shall be construed to apply to, or to give the Commission jurisdiction with respect to rates, terms, and conditions for pole attachments in any case where such matters are regulated by a State. "(2) Each State which regulates the rates, terms, and conditions for pole attachments shall certify to the Commission that— "(A) it regulates such rates, terms, and conditions; and "(B) in so regulating such rates, terms, and conditions, the State has the authority to consider and does consider the interests of the subscribers of cable television services, as well as the interests of the consumers of the utility services. "(d)(1) For purposes of subsection (b) of this section, a rate is just and reasonable if it assures a utility the recovery of not less than the additional costs of providing pole attachments, nor more than an amount determined by multiplying the percentage of the total usable space, or the percentage of the total duct or conduit capacity, which is occupied by the pole attachment by the sum of the operating expenses and actual capital costs of the utility attributable to the entire pole, duct, conduit, or right-of-way. "(2) As used in this subsection, the term 'usable space' means the space above the minimum grade level which can be used for the attachment of wires, cables, and associated equipment. "(e) Upon the expiration of the 5-year period that begins on the date of enactment of this Act the provisions of subsection (d) of this section shall cease to have a,ny effect.". SEC. 7. The amendments made by this Act shall take effect on the thirtieth day after the date of enactment of this Act; except that the provisions of sections 503(b) and 510 of the Communications Act of 1934, as in effect on such date of enactment, shall continue to constitute the applicable law with the respect to any act or omission which occurs prior to such thirtieth day. Approved February 21, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-721 and 95-721, pt. 2 (Coram, on Interstate and Foreign Commerce). SENATE REPORT No. 95-580 accompanying S. 1547 (Coram, on Coramerce, Science, and Transportation). CONGRESSIONAL RECORD: Vol. 123 (1977): Oct. 25, considered and passed House. ' Vol. 124 (1978): Jan. 31, considered and passed Senate, amended, in lieu of S. 1547. Feb. 1, House concurred in Senate amendment, with amendments. Feb. 6, Senate disagreed to House amendments Nos. 1, 2, and 3; concurred in amendment No. 4, with an amendment. House receded from amendments Nos. 1, 2, and 3; concurred in Senate araendraent of No. 4.

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