Page:United States Statutes at Large Volume 40 Part 1.djvu/1120

 1].02 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. "”*NS’°”·*“°N TAX- (c) A tax equivalent to 8 per centum of the amount paid for the P°m¤wmm` transportation on or after such date of persons by rail or water, or by any form of mechanical mot_or power on a regu ar established line whtelp 1p] coinipgtition with c}trr1ers by ra1l or wateg, frpim one point m e United States to anot er or to any oint in ana a or Mexic, where the ticket or order therefor is solll or issued in the Uniteiil ¤¤¤¤¤¤¤¤· States, not including the amounlpupaid for commutation or season tickets for trips less than thirty es, or for transportation the fare {{gu°*g°§, competing for which does not exceed 42 cents: Promkled, That where such water with foreign water transportation lines are in competition between American ports with “”°“‘ foreign water transportation lmes from adjacent forei orts the tax imposed under this subdivision on amounts paid lbr water transportation between American ports shall not excee the amount f the transportation tax to which such foreign water transportatidii lines are subjected by their government corresponding to this tax; sms, mms, me (d) A tax equivalent to 8 per centum of the amoimt paid for seats, ‘°“‘°'°°""‘ berths, and staterooms in parlor cars, sleeping cars, or on vessels, used on or after such date m connection with transportation upon which tax IS imposed by subdivision (c); 0iiby1>i1>¤¤¤¤=· (e) A tang equivalent to 8 per centum of the amount paid for the transportation on or after such date of oil by pipe line; gsgggraph. me (f) In the case of each telegraph, telephone, cable, or radio, disp "m°”°g"‘ patch, messagke, or conversation, which originates on or after such date within the United States, and for the transmission of which the charge IS more than 14 cents and not more than 50 cents, a tax g    igniihe charge is more} thai; 50 cents,lai> tax of 10 cents: · r a one a entos taxhal `ed t- mmm withstanding the lines o1Psytin1tions of ldiie or riiore pgrgigiilll-are,1l1s(i¤d for theixtrtagsmnssiopl oftsnéphlgispatch, message?] or conversatioéi and I···¤•·iw¤¤•¤¤i•=•· equiv en er centum t t ter sud? date to any telegraph oi? telephone (izomgahlyuildlii aiiiayl leased N wire or  circuit special service furnished after such date. ,_,,,,,_°‘”· °‘°·· °‘°°P‘ This subdivision shall_not apply to the amount paid for so much of such service as is utilised (1) m the collection and dissemmation of news through the lpublic press, or (2) in the conduct, by a common earner or telegrap or telephone compan, of its busmess as such; Public ¤¤¤’¤¤¤ er- (h) No tax shall be imposed under  section u n an ay- ment received for services rendered to the United States or to any State_ or Territory or the District of Columbia. The right to exemption under this subdivision shall be evidenced in such manner as the Commissioner, with the approval of the Secretary, may by hymn, by um regulation prescribe. ' Sec. 501. (a) That the taxes imposed by section 500 shall be comm paid byfthe person paying for the services or facilities rendered. ,8, b.,.,k,°“,,'T,,{",;‘§,{“*,{§j (b) a mileage ook used for transportation or accommodation {;'°¤;‘h°{:¤i:¤* 1» 191*3 was purchased before November 1 1917, or if cash fare is paid, H10 taxtimpasied  sectiionk500 shall be lpollected from the perse; p1'9· sen mg e eage oo, or pa g thecash fare, by the con uctor or other nt whe tedvlfl h t t t' · modationiliiid ,the alinbruiiistubo colldctgd shsi.WbId0raid1(tb1t(iL Ilciihleild Farm] used mm States in such mannerand at such times as the Ciommissioner, with cmdming the approval of the Secretary, may prescribe; if a, ticket (other than _ a mileage book) was bought and partially used before November 1, 1917 t hall t b ` _» 1 s no e tazred, but if bought but not so used before _ section 500 takes effect, it shall not be valid for passage until the tax has been paid and such payment evidenced on the ticket in such $;.;n§r la;g$18<;i(ggr;1)rlr;1Sislr;>g1eer, with the approval of the Secretary, m$gd8d.s¤rvw¤s‘ for hire (C) élio taxes  by section 500 shall ap ly to all Se1'Vl°°S or facilities specifi in such section when rendered) for hire, whether