Public Law No. 17 amended section 1426 of the Internal Revenue Code and section 209 of the Social Security Act so as to include within the term "employment" services performed on or in connection with any vessel by an officer or member of the crew as an employee of the United States, employed through the War Shipping Administration or the United States Maritime Commission. The broad coverage of services performed by seamen as employees of the United States through the agencies above-named has had the effect of including within the definition of "employment" certain services which would not be covered employment if performed for private employers. Services rendered by a seaman for a private shipping operator under a contract of employment entered into without the United States where, during the performance of the services, the vessel does not touch at a port in the United States, would not be considered covered employment in view of section 1426 (b), Internal Revenue Code, and section 209 (b) of the Social Security Act, as amended. Section 1426 (i), Internal Revenue Code, and section 209 (0) of the Social Security Act, as amended, added by Public Law 17, have the effect of making such services, when performed on behalf of the War Shipping Administration or the United States Maritime Commission, covered employment. Services performed by a seaman for a private shipping operator, on a vessel documented under the laws of a foreign country, would not be considered covered employment (see sec. 1426 (b) and (g), Internal Revenue Code, and sec. 209 (b) and (d) of the Social Security Act, as amended). Yet, if those services are performed by a seaman as an employee of the War Shipping Administration or the United States Maritime Commission, they would be treated as covered employment under section 1426 (i) of the Internal Revenue Code and section 209 (a) of the Social Security Act.

The coverage, under the Federal Insurance Contributions Act and the old-age and survivors insurance provisions of the Social Security Act, of services performed by seamen employed by the War Shipping Administration (or the United States Maritime Commission) should be in line with the treatment of similar services performed for private shipping operators. Situations have arisen since the passage of Public Law 17, which make this a more important consideration than was contemplated at the time of enactment of Public Law 17. The War Shipping Administration, in order to make the most effective use of all available shipping facilities and skilled seamen of the United Nations, operates an increasing number of foreign-flag vessels on bare-boat charter, agreeing to retain the vessel's flag and becoming the employer of groups of nonresident alien seamen. The services performed by these seamen should be excluded from covered employment, for purposes of old-age and survivors insurance benefits, since they are rendered on vessels documented under laws of a foreign country. This does not involve any change in basic policy of the social-security laws which exclude from covered employment services on such vessels by seamen privately employed.

In view of these considerations, the War Shipping Administration favors the enactment of the bill. Since hearings on the bill are scheduled for October 12, 1943, this report is being submitted to you without awaiting clearance by the Bureau of the Budget. Therefore, nothing herein should be construed as an indication of the relation of the proposed legislation to the program of the President. Sincerely yours,

E. S. LAND, Administrator.

CHANGES IN EXISTING LAW

In compliance with paragraph 2a of rule XIII of the Rules of the House of Representatives, changes in existing law made by the bill are shown as follows (existing law proposed to be omitted is enclosed in black brackets; existing law in which no change is made is in roman; and new language is in italics):

Section 1426 (i) of the Internal Revenue Code (subsec. (i) in sec. 1 (b) (1) of Public Law 17, 78th Cong.) (sec. 1 of H. R. 3259):

(i) OFFICERS AND MEMBERS OF CREWS EMPLOYED BY WAR SHIPPING ADMINISTRATION. The term "employment" shall include such service as is determined by the Administrator, War Shipping Administration, to be performed after September 30, 1941, and prior to the termination of title I of the First War Powers Act, 1941, on or in connection with any vessel by an officer or member of the crew as an employee of the United States employed through the War Shipping Administration, or, in respect of such service performed before February 11, 1942, the

United States Maritime Commission, but shall not include any such service performed (1) under a contract entered into without the United States and during the performance of which the vessel does not touch at a port in the United States, or (2) on a vessel documented under the laws of any foreign country. The term "wages" means, with respect to service which constitutes employment by reason of this subsection, such amount of remuneration as is determined (subject to the provisions of this section) by the Administrator, War Shipping Administration, to be paid for such service. The Administrator and such agents as he may designate for the purpose are authorized and directed to comply with the provisions of the internal revenue laws on behalf of the United States as the employer of individuals whose service constitutes employment by reason of this subsection, but the Administrator and his agents shall not be liable for the tax on any employee imposed by section 1400 (unless the Administrator or his agent collects such tax from the employee) with respect to service performed before the date of enactment of this subsection which constitutes employment by reason of the enactment of this subsection.

Section 209 (o) (1) of the Social Security Act (subsec. (o) (1) in sec. 1 (b) (2) of Public Law 17, 78th Cong.) (sec. 2 of H. R. 3259):

(0) (1) OFFICERS AND MEMBERS OF CREWS EMPLOYED BY WAR SHIPPING ADMINISTRATION.-The term "employment" shall include such service as is determined by the Administrator, War Shipping Administration, to be performed after September 30, 1941, and prior to the termination of title I of the First War Powers Act, 1941, on or in connection with any vessel by an officer or member of the crew as an employee of the United States employed through the War Shipping Administration or, in respect of such service performed before February 11, 1942, the United States Maritime Commission, but shall not include any such service performed (1) under a contract entered into without the United States and during the performance of which the vessel does not touch at a port in the United States, or (2) on a vessel documented under the laws of any foreign country.

O

78TH CONGRESS 2d Session

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HOUSE OF REPRESENTATIVES

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REPORT No. 1216

ENACTMENT OF TITLE 1 OF THE UNITED STATES CODE INTO ABSOLUTE LAW

MARCH 2, 1944.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed

Mr. KEOGH, from the Committee on Revision of the Laws, submitted the following

REPORT

[To accompany H. R. 2040]

The Committee on Revision of the Laws, to whom was referred the bill (H. R. 2040) to codify and enact into absolute law title 1 of the United States Code entitled "General Provisions," having considered the same, report favorably thereon without amendment and recommend that the bill do pass.

PURPOSE OF THE BILL

This bill is intended to codify and enact into absolute law the various provisions of laws now contained in title 1 of the United States Code. Under existing laws those sections of title 1 of the United States Code are merely prima facie evidence of the law, and they are taken from numerous acts and the Revised Statutes, grouped together and classified, for convenience, under the title "General Provisions."

This is one of a series of bills introduced by Mr. Keogh having as their ultimate purpose the enactment into positive law of all the titles of the United States Code. Such a program is, of course, an ambitious one which will involve considerable research and work, but it is believed that the accomplishment of such task is highly desirable and necessary in view of the vast amount of legislation enacted since the adoption of the Revised Statutes. The adoption of the United States Code as prima facie evidence of the law was a tremendous step in the right direction. The enactment of the code into positive law, title by title, with the repeal of the former statutes constituting each title, is the logical next step.

This bill was introduced during the Seventy-seventh Congress and was passed unanimously by the House on June 15, 1942.

SCOPE OF THE BILL

This bill takes each section of title 1 of the United States Code, 1940 edition, and, without any material change, enacts each section into positive law.

The section numbering has been changed to provide greater latitude in the event of amendments or the enactment of additional sections in the future. To accomplish this each chapter begins with the first number of the next hundred. That is, chapter 1 begins with section 1, chapter 2 begins with section 101, chapter 3 with section 201, and so forth. No attempt is made in this bill to make desired amendments in existing law. That is left to amendatory acts to be introduced after the approval of this bill. Section 2 of the bill provides for the repeal of those sections of the Revised Statutes and Statutes at Large covering the provisions codified in this bill. The only provisions now in title I of the United States Code, 1940 edition, which have been omitted from this bill are the provisions of section 60, which is confined to one repealing act, namely, the act of March 3, 1933, chapter 202 (47 Stat. 1428).

In compliance with clause 2a of rule XIII the changes in existing law are indicated below:

PROPOSED LAW

(United States Code, title 1)

SEC. 1. In determining the meaning of any Act or resolution of Congress words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; the words "insane person" and "lunatic" shall include every idiot, non compos, lunatic, and insane person; the word "person" may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form.

SEC. 2. The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

EXISTING LAW (TO BE REPEALED) Revised Statutes, section 1 (1 U. S. C., 1940 ed., sec. 1)

In determining the meaning of the Revised Statutes, or of any Act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; the words "insane person" and "lunatic" shall include every idiot, non compos, lunatic, and insane person; the word "person" may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form.

Revised Statutes, section 2 (1 U. S. C. 1940 ed., sec. 2)

The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

PROPOSED LAW

SEC. 3. The word "vessel" includes every description of watercraft or other artificial contrivance used, or capable o being used, as a means of transportation on water.

EXISTING LAW (TO BE REPEALED)

Revised Statutes, section 3 (1 U. S. C. 1940 ed., sec. 3)

The word "vessel" includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water.

Revised Statutes, section 4 (1 U. S. C. 1940 ed., sec. 4)

SEC. 4. The word "vehicle" includes The word "vehicle" includes every every description of carriage or other description of carriage or other artificial artificial contrivance used, or capable contrivance used, or capable of being of being used, as a means of transporta- used, as a means of transportation on tion on land.

land.

Revised Statutes, section 5 (1 U. S. C. 1940 ed., sec. 5)

SEC. 5. The word "company" or The word "company" or "associa"association," when used in reference tion,' when used in reference to a corto a corporation, shall be deemed to poration, shall be deemed to embrace embrace the words "successors and the words "successors and assigns of assigns of such company or association", such company or association," in like in like manner as if these last-named manner as if these last-named words, or words, or words of similar import, were words of similar import, were expressed. expressed. Revised Statutes, section 7 (1 U. S. C.,

SEC. 101. The enacting clause of all Acts of Congress shall be in the following form: "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled."

SEC. 102. The resolving clause of all joint resolutions shall be in the following form: "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled."

SEC. 103. No enacting or resolving words shall be used in any section of an Act or resolution of Congress except in the first.

SEC. 6. Wherever, in the statutes of the United States or in the rulings, regulations, or interpretations of various administrative bureaus and agencies of the United States there appears or may

1940 ed., sec. 21)

The enacting clause of all acts of Congress hereafter enacted shall be in the following form: "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled."

Revised Statutes, section 8 (1 U. S. C., 1940 ed., sec. 22)

The resolving clause of all joint resolutions shall be in the following form: "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled."

Revised Statutes, section 9 (1 U. S. C., 1940 ed., sec. 25)

No enacting or resolving words shall be used in any section of an act or resolution of Congress except in the first.

Act June 11, 1940, chapter 325, section 1 (54 Stat. 305) (1 U. S. C., 1940 ed., sec. 6)

That wherever, in the statutes of the United States or in the rulings, regulations, or interpretations of various administrative bureaus and agencies of the United States there appears or may