Railroads. Amendment of railroad retirement acts of 1935 and 1937, carriers taxing act of 1937, and subchap. B of chap. 9 of internal revenue code, report to accompany S. J. Res. 234 [providing for more uniform coverage under railroad retirement acts of 1935 and 1937, carriers taxing act of 1937, and subchap. B of chap. 9 of internal revenue code]; submitted by Mr. Wheeler.