any form from the United States for active services in such forces, as does not exceed $3,500. Sec. 213 (b) (8), act of Feb. 24, 1919 (40 Stat. 1065, 1066). 2111. Exemption from tax on amusements.-That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 700 of the Revenue Act of 1917- (1) A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place on or after such date, including admission by season ticket or subscription, to be paid by the person paying for such admission; (2) In the case of persons (except bona fide employees, municipal officers on official business, persons in the military or naval forces of the United States when in uniform, and children under twelve years of age) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, a tax of 1 cent for each 10 cents or fraction thereof of the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted; * 800 (a), act of Feb. 24, 1919 (40 Stat. 1120). * Sec. 2112. Tax on amusements if proceeds inure to the benefit of soldiers. No tax shall be levied under this title in respect to any admissions all the proceeds of which inure exclusively to the benefit of naval forces of the United States, Stat. 1121). * * persons in the military or * Sec. 800 (b), act of Feb. 24, 1919 (40 CHAPTER 33. ORGANIZATION OF THE ARMY. Warrant officers, 2139. Recruit Depot detachments and disciplinary guards, 2140. Remount detachments, 2141. Service school detachments, 2142. General provision, 2143. Tank Corps schools, 2145. Mounted Service School, 2146. Coast Artillery School, 2148. General Staff College, 21491. Voting in Territories, 2152. Laundresses not to accompany troops, 2153. Cooperation in time of war, 2154. Military jurisdiction, 2155. Lighthouse Service: Cooperation in time of war, 2156. Military jurisdiction, 2157. American National Red Cross attached to Army in time of war, 2158. Emergency forces: Organization, 2159. Composition of units, 2160. Ammunition batteries and artillery parks, 2162. Special and technical troops, 2163. Subject to military laws and regulations, 2164. HISTORICAL NOTE. Regular Army.-During Washington's two terms as President, the Regular Army varied in strength from 1,000 to 5,000 men. In 1798, in view of the prospect of a rupture with France, the enlistment of 10,000 men to serve for three years in a provisional army was authorized (1 Stat. 558), which was mustered out in 1800 as soon as the treaty with France was made. In 1811 the authorized force was 35,000. In 1820 a reduction to 6,000 men was voted. In 1838 the force was brought up to 12,500 on account of Indians on the frontier. For the Mexican War a regular force of 31,000 was authorized, but was not recruited to full strength. During the Civil War, Congress authorized between 39,000 and 54,000 regulars. After 1866 the Regular Army was limited to 25,000 enlisted men. The act of Apr. 22, 1898 (30 Stat. 361), which provided a force of 61,000 for the Spanish War, also specified a reduction after the conclusion of that war. The act of Feb. 2, 1901 (31 Stat. 748), provided for an organization under which the number might be varied at the discretion of the President from 59,000 to 100,000. Increase of strength in five annual increments was provided for by the national defense act of June 3, 1916 (39 Stat. 166), which has been modified by the act of June 4, 1920 (41 Stat. 759). Volunteer Army. The first Volunteer Army was created during the War of 1812 by special statute, which left the States in control of the recruiting of regiments and appointment of officers. A similar force was authorized during the Mexican War and during the Civil War. The statutes under which these volunteer forces were authorized are so numerous, involving bounties and other inducements, that it is not considered prae ticable to set them out here. After declaration of war against Spain, under the act of Apr. 22, 1898 (30 Stat. 361), a call was addressed to the governors of the States for 125,000 volunteers, and subsequent acts authorized a volunteer brigade of Engineers and a force of 10,000 men immune to tropical diseases. This force was mustered out in 1899, except for a force to serve six months in the Philippine Islands; and a force of 35,000 to serve not later than July 1, 1901, was authorized by see. 12, act of Mar. 2, 1899 (30 Stat. 980). The act of Apr. 25, 1914 (38 Stat. 347), provided “for raising the volunteer forces of the United States in time of actual or threatened war," the President to determine the number needed and to appoint the officers; sec. 2 of that act is as follows: "That the volunteer forces shall be raised, organized, and maintained, as in this Act provided, only during the existence of war, or while war is imminent, and only after Congress shall have authorized the President to raise such a force: Provided, That the term of enlistment in the volunteer forces shall be the same as that for the Regular Army, exclusive of reserve periods, and all officers and enlisted men composing such volunteer forces shall be mustered out of the service of the United States as soon as practicable after the President shall have issued a proclamation announcing the termi nation of the war or the passing of the imminence thereof." While par. 7, sec. 2, of the selective draft act of May 18, 1917 (40 Stat. 77), authorized the raising of four divisions of volunteers, no such forces were actually raised under that provision, and the Slavic Legion, authorized by the act of July 9, 1918 (40 Stat. 868), was the only volunteer force during the World War, all other additional forces being raised by draft. The Volunteer Army is not included in the military forces as defined by sec. 1, aet of June 3, 1916 (39 Stat. 166), as amended by sec. 1, act of June 4, 1920 (41 Stat, 759) ; therefore legislation on this subject has been omitted from this book. Army of the United States. This term was used in the act of Feb. 2, 1901 (31 Stat. 748), with reference to the Regular Army only. In sec. 2, act of Apr. 22, 1898 (30 Stat. 361), providing "That the organized and active land forces of the United States shall consist of the Army of the United States and of the militia of the several States when called into the service of the United States: Provided, That in time of war the Army shall consist of two branches which shall be designated, respectively, as the Regular Army and the Volunteer Army of the United States." In sec. 1, act of Feb. 2, 1901 (31 Stat. 748), the term was stated to include the components comprised by the Regular Army. Sec. 1, act of Apr. 25, 1914 (38 Stat. 347), declared "That the land forces of the United States shall consist of the Regular Army, the organized land militia while in the service of the United States, and such volunteer forces as Congress may authorize." When the national defense act was originally enacted, June 2, 1916, sec. 1 (39 Stat. 166) thereof gave the following definition: "That the Army of the United States shall consist of the Regular Army, the Volunteer Army, the Officers' Reserve Corps, the Enlisted Reserve Corps, the National Guard while in the service of the United States, and such other land forces as are now or may hereafter be authorized by law." For provisions of current law see 2113, post. 2113. Composition of the Army of the United States.-That the Army of the United States shall consist of the Regular Army, the National Guard while in the service of the United States, and the Organized Reserves, including the Officers' Reserve Corps and the Enlisted Reserve Corps. Sec. 1, act of June 3, 1916 (39 Stat. 166), as amended by sec. 1, act of June 4, 1920 (41 Stat. 759). That all laws and parts of laws in so far as they are inconsistent with this Act are hereby repealed. Sec. 52, chap. I, act of June 4, 1920 (41 Stat. 787). All laws and parts of laws in so far as they are inconsistent with this Act are hereby repealed. Sec. 128, act of June 3, 1916 (39 Stat. 217). For definitions formerly in force see "Historical Note" at the head of this chapter. The above statute makes no mention of a Volunteer Army; therefore legislation on that subject has been omitted from this book. See "Historical Note" at the beginning of this chapter. Notes of Decisions. Military forces.-The invariable policy of the Government has been to consider the military forces as falling into two classes: Those who were soldiers or sailors by profession, irrespective of the national exigency, who took war when it came, and, if they survived it, continued to make mill tary occupation the business of their lives; second, those who left their ordinary avocations at the outbreak of or during the continuance of hostilities and enlisted with the expectation of serving only so long as the exigency continued. Cleary v. U. S. 35, Ct. Cls. 207, 211. 2114. Organization of the Army.-The Organized peace establishment, including the Regular Army, the National Guard and the Organized Reserves, shall include all of those divisions and other military organizations necessary to form the basis for a complete and immediate mobilization for the national defense in the event of a national emergency declared by Congress. The Army shall at all times be organized so far as practicable into brigades, divisions and army corps, and whenever the President may deem it expedient, into armies. For purposes of administration, training and tactical control, the continental area of the United States shall be divided on a basis of military population into corps areas. Each corps area shall contain at least one division of the National Guard or Organized Reserves, and such other troops as the President may direct. The President is authorized to group any or all corps areas into army areas or departments. Sec. 3, act of June 3, 1916 (39 Stat. 166), as amended by sec. 3, act of June 4, 1920 (41 Stat. 759). In time of peace our Army has been habitually distributed into geographical commands, styled, respectively, military divisions, departments, and districts-the districts, as organized prior to 1815, corresponding to the commands now designated as corps areas or departments. These divisions and departments could be established only by the President; but, within their respective departments, commanding generals have from time to time grouped adjacent posts into temporary commands, known as districts, not referring thereby to the Coast Artillery districts found also in corps areas and departments. Sec. 3, act of June 3, 1916, superseded R. S. 1114, which provided that in the ordinary arrangement of the Army two regiments of Infantry or of Cavalry should constitute a brigade, which should be the command of a brigadier general, and that two brigades should constitute a division, which should be the command of a major general, but that it should be in the discretion of the commanding general to vary such disposition whenever he might deem it proper to do so. Sec. 1 of the selective draft act of May 18, 1917 (40 Stat. 76), authorized the President "to increase or decrease the number of organizations prescribed for the typical brigades, divisions, or army corps of the Regular Army, and to prescribe such new and different organizations and personnel for army corps, divisions, brigades, regiments, battalions, squadrons, companies, troops, and batteries as the efficiency of the service may require: Notes of Decisions. Construction of act.-The courts will not Interfere with the discretion of the President and Secretary of War in the work of reorganizing the Army, or in their construction of this act. U. S. v. Root (1903), 22 App. D. C. 419. The Secretary 2115. Annual report of the strength of the Army.of War shall annually report to Congress the numbers, grades, and assignments of the officers and enlisted men of the Army, and the number, kinds, and strength of organizations pertaining to each branch of the service. Sec. 4c, added to the act of June 3, 1916, by sec. 4, act of June 4, 1920 (41 Stat. 762). 2116. Vacant. 2117. Definition of the Regular Army.-That the Regular Army is the permanent military establishment, which is maintained both in peace and war according to law. Sec. 3, act of Apr. 22, 1893 (30 Stat. 361). |