HERBERT R. O'CONOR, GOVERNOR. 1237

zenship or die in the service of the allied forces or as a result
of such service.

16. The collection from any person in the military service
of any tax on the income of such person, whether falling due
prior to or during his period of military service, shall be de-
ferred for a period extending not more than six months after
the termination of his period of military service if such per-
son's ability to pay such tax is materially impaired by reason
of such service. No interest on any amount of tax, collection
of which is deferred for any period under this section, and no
penalty for nonpayment of such amount during such period,
shall accrue for such period of deferment by reason of such
nonpayment. The running of any statute, of limitations against
the collection of such tax by distraint or otherwise shall be
suspended for the period of military service of any individual
the collection of whose tax is deferred under this section, and
for an additional period of nine months beginning with the
day following the period of military service.

ADMINISTRATIVE REMEDIES

17. Where in any proceeding to enforce a civil right in any
court it is made to appear to the satisfaction of the court
that any interest, property, or contract has been transferred
or acquired with intent to delay the just enforcement of such
right by taking advantage of this Article, the court shall
enter such judgment or make such order as might lawfully be
entered or made, the provisions of this Article to the contrary
notwithstanding.

18. (1) In any proceeding under this Article a certificate
signed by the Adjutant General of the Army as to persons in
the Army or in any branch of the United States service while
serving pursuant to law with the Army of the United States,
signed by the Chief of the Bureau of Navigation of the Navy
Department as to persons in the United States Navy or in any
other branch of the United States service while serving pur-
suant to law with the United States Navy, and signed by the
Major General Commandant, United States Marine Corps, as
to persons in the Marine Corps, or in any other branch of the
United States service while serving pursuant to law with the
Marine Corps, or signed by an officer designated by any of
them, respectively, for the purpose, shall when produced be
prima facie evidence as to any of the following facts stated
in. such certificate:

That a person named has not been, or is, or has been in
military service; the time when and the place where such
person entered military service, his residence at that time,