Page:United States Statutes at Large Volume 40 Part 1.djvu/1121

 SIXTY-FIFTH CONGRESS. Sess. III. C11. 18. 1919. 1103 or not the agency rendering them is a common carrier. In case a ’**¤¤°*( :,'{*,*,_,'*;f·j>*:,‘§gd carrier (other than a pipe line) princi ally engaged in rendering bycu-no-. transportation services or facilities for  does not, because of its ownership of the goods transported, or for any other reason, receive the amount which as a carrier it would otherwise charge,such carrier shall pay a tax equivalent to the tax which would be imposed upon the transportation of such goods if the carrier received dpayment for such transportation, such tax, if it can not be compute from actual rates or tariffs of the carrier, to be computed on the basis of the rates or tariffs of other carriers for like services as- determined by the I N Commissioner. In the case of any carrier (other than a pipe line) ’°"I°°" the principal business of which is to transport goods belonging to it on its own account and which only incidentally renders services for hir·e, the tax shall apply to such services or facilities only as are Em H H I actually rendered by it for hire. Nothingin this or the preceding b¤.a¤¤¤°¤1°£m¤,a($i section shall be construed as imposing a tax (1) upon the transportation of any commodity which is necessagvfor the use of the in the con act of its business as such an is intended te be sensed or has been so used; or (2) upon the transportation of company material transported by one carrier, which constitutes a· part of a railroad system, for another carrier which is also a part of thesaniett system.  (d) The tax imposed bly subdivision (e) of section 500 shall apply °nb”iP°u°°' » to all transportation of o` by pipe line. _ In case no charge fortrsms- gg ” °'¤•* W portation is made, by reason of ownership of the commodity trans-_ ` ported, or for any other reason, the person transporting by,pipe line shall pay a tax equivalent to the tax which would be ixgposed if such person receivedbsagmugnt for such transportation, and the tax can not be compu actual bona iide rates or tariffs, it shall be comlppted (1) on the basis of the rates or tariffs iof_ other pipe lines for e services, as determined by the Commissioner, or (2) if no such rates or tariffs exist, on the basis of a reasonable charge for such · transportation, as determined by the Commimioner. commu mum Sec. 502. That each person receiving any payments referred to in and paymuit by car! section 500 shall collect the amoimt o the tax, if any, imposed by "` such section from the person makinglsuch payments, and shall make monthly returns under oath, in dup `cate, and pay the taxes so collected and the taxes imposed upon it under subdivision (c) or (d) of section 501 to the collector 0 the district in which the principal oflice or place of business is located. ,,,,8,,, M wm No carrier collecting the taxes implosed by subdivision (a) or (b) of r·=¤m section 500 shall be required to list the amount of such tag: separately in any bill of lading, freight or express receipt, or other similar document, if the total amount of the transportation charge and the tax is stated therein. _ _ hmm, 0, mud, Any person making a refimd of any pxayment upon which tax is fr¤¤¤¤¤p¤. collected imder this section may repay therewith the amormt of the tax collected on such payment; and the amount so repaid may be ' credited against amounts included in any subsequent monthly 1'8fl11'I1. _ ., Contents etreturns. The returns required under this section shall contam such information, and be made at such times and in such manner, as the Commissioner, with the approval of the Secretary, may by regulation prescribe. raymms uu:. The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time so runny in u atfixed for  the return. If the tax is not paid when due, there ‘°"'°°· shall be add as part of the tax a penalty of 5 per centum, together with mterest at the rate of 1 per centum for each full month, from the time when the tax became due.