PUBLIC LAWS OF THE SEVENTY-FIRST CONGRESS OF THE UNITED STATES OF AMERICA Passed a t the se cond ses sion, wh ich was begun and held at the cit y of Was hington, in the District of Columbia, on Monday, the second day of December, 1929, and was adjourned without day on Tuesday, the third day of July, 1930 . HERBERT HOOVER, President; CHA RL ES CURTIS, Vice President; GEORGE HIGGINS MOSES, Pres ident of the Sen ate p ro tempore; NICHOLAS LONGWORTH, Sp eak er of the House of Re prese ntati ves; JOH N Q. TILSON, Speaker of the House of Rep- resentatives pro tempore, April 8 to 11, 1930; C ARL E. MAPES, Spe ak er of the Hou se of Representatives pro tempore, July 3, 1930 . Sec ti on 211 [U. S. C. Su p. III, title 26, § 2211] Secti ons 144 and 145 [U. S. C. Sup. III, title 26, §§ 2144 and 2145] CHAP. 1 .-An Act To extend the time s for commencing and completing the Decem ber 13, 1 929 . construction of a bridge across the Mississippi River at or near Wabasha, Minnesota . Be it enacted by the Senate and House of Representatives of the Mississippi River. United States of America in Congress assembled, That the times for Time extend ed for commen cing and c omplet ing t he con struc tion of the bridge author- bridging, at wabasha, ized by Act of C ongress, approve d March 10, 1928, to be b uilt acr oss MVol . 45,p.282,amend . the Mississippi River at or near Wabasha, Minnesota, by the WVaba- ad. sha Bridge Co mmit tee, Wab asha , Mi nnes ota, are he reby ext ende d one and tT liree years, respectively, from the date of approval hereof . SE C. 2 . That the right to alter, amend, or repeal this Act is hereby expressl y reserv ed . Ap prov ed, Dece mber 13, 1929 . CHAP . 2.-Joint Res ol ut ion Reducing rates of income tax for the calendar year 1929 . Resolved by the Senate and House of Representatives of the United States o f Ameri ca in Co ngress a ssembled , That, in lieu of such rates Revenue Act, 1928 . Income tax for 1929, of income tax specified in the Revenue Act of 1928 (United States reduced . Code, Supplement III, title 26, chapter 24) as are set forth in the U1 .S 45, C, S p. Iv, following table, which under such Act are applicable to the calendar p' 377' year 1929, the rates applicable to such year shall be those set forth in such table : Norma l tax on n onre si- dent aliens )Withholding at source---- i [s 18 16 ] [Public, No . 23.] Amendment . December 16, 1929. [H. J.Res . 133.] [Pub. Res., No . 23 .] Table of rates . 1;2% UpS795, 838 . . S. C Supp . IV, 3 % pp. 379,399. 5% Vol . 45, p. 797. 12 0/0 U.S . C., Supp . IV, p. 389. 12% U1545C ., Supp . IV, 12%p p.401. Vol .45,p.844 . U.S .C ., Supp . IV, p. 402. ly% UIS . C., Supp.IV, 3% p. 403. 5% Vol. 45, pp. 833,835. 5 o U.S. C., Supp.IV, 12% P . 397. SEC. 2. This joint resolution shall take effect as of January 1, 1929 . 192 9 . January 1, Approved, December 16, 1929 . 47 New rate appli- Sections of revenue act of 1928 Description of tax cable to Rate under calendar year 19 28 act 1 929 Sections 11 and 161 [U. S. C. Sup . III, title 26, §§ 2011 Normal tax on individ- ua ls and on est ate s 32 of 2 I and 216 11 and tru sts 4% Section 13 [U. S. C. Sup.III, Tax on corporations_ 11 title 26, § 20131 Sec ti on 201 [U. S. C. Su p. III, title 26, § 2201] Tax on life insur ance companies 11% Sec ti on 204 [U. S. C. Su p. III, title 26, § 2204] Tax on insur ance com- panies other than life or mutual 11%
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