Page:United States Statutes at Large Volume 42 Part 1.djvu/334

 306 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. ;no];et;hant_$60é1%5. 1This subdivision shall not apply to passage ic e cos or ess. Y'°"°”j 10. Proxymgir voting at any election for officers, or meeting for the E‘°°T’“°“’· transaction of business, of any corporation, except religious, educatgnnal, charitable, fraternal, or literary societies, or public cemeteries, 1 cents. P°"'°" °'°“°’°°’· 1 1. Power of attorney granting authority to do or perform some act for or in behalf of the grantor, which authority is not otherwise vested 1¤ pcréinn  in the grantee, 25 cents. This subdivision shall not apply to any empt. D y' ° " °x` apers necessary to be used for the collection of claims from the lilnited States or from any State for pensions, back pay, bounty, or for property  in ghe military or naval service, nop to powers of attomey require in ankru tc cases nor to owers o attorne contained in the application of llhoyse who becoing members of or gblicy- l}¤¤§·1¤¤i¤s·¤¤¤¤¤¤1>- holders in mutual insurance companies do' business on the inter- ° °° °”' insurance or reciprocal indemnity plan thromli an attorney in fact. rnaying ams. 12. Playing cards: Upon every pack ofuglaying cards cont ` not more than fifty-four cards, manufactured or imported, and solid, on pm or gmgyled fog eonlsumpésion or sale, a tax 8 centip? pack. _ mb udp,. eac o cy 0 msurance, or cer cate, m er, cove {;*{,°:;;ig*tg¤tgSl:¤r§¤§z note, memorandpum, cablegram, letter, or other instrument by wlildltg ' ever name called wherebg insurance is made or renewed upon propertyl  the Uirlpitedd tates (including rentsl an&l(pr<}fits) against pe y sea or on an waters or in transit on an inc ud.m` g transshipments and storage at termini or way points) or by fire, lig tning, tornado, wind—storm, bombardment, invasion, insmrection or riot, issued to or_ for or in the name of a domestic corporation or partner- 2*;iP.2;.2:.1*:,·:j‘,?.:12.:L.;*:i§;*8.z¥ Jiiythiiailviitigi S;}“€°2 by -3“’}f°i“ii“ o residen o · e United States, when such policy or other instrument is not si ed or countersigned by an officer or agent of the insurer in a State, glllerritory,_or District of the United States within which such insurer is aigthotiized tp dp bpsiness, a tax oi 3 cenits clan eéazcélzddolrglr, or frlactional rem. p ereo o the premium c arge : ro, at o `cies of R°mS`”°:::::°f reinsurance shall be exempt from the tax imposed by this sillbdivision. "““”‘ ‘ Any person to or for whom or in whose name any such olicy or other instrument is issued, or any solicitor or broker acting lor or on behalf of such person m the procurement of any such policy or other instrument, shall  the prpgeir stamps to such policy or other runny zo: num. mstrument, and for failure to such stamps with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax. <=¤¤—¤m<>¤ M- TITLE XII.—TAX ON EMPLOYMENT OF CHILD LABOR. Bmw ¢¤¤.*>¤ Mt Sec. 1200. That every person (other than a bona fide be s' or r ts S1 s - . . . liiiyzpgiuifmuiimli §n·ls’ canning club recognized by the Agricultural Departmenl; of a ,,,m,' °°°" °°“"' tate and 0 the Unite States) operat (a) any mine or quarry "°’·°9»P-°75~ situated in the United States in wl1ichm5iildren under the age of sixteen years have been employed or permitted to work during any portion of the taxable year; or (b) any mill, canne, workshop, actory, or manufact establishment situated in therlvlnited States in which children under tlie e of fourteen years have been employed or permitted to work, or chi§dren between the ages of fourteen and sixteen have been employed or permitted to work more than eight hours m any day or more than six days in any week, or after the hour of seven o’clock post meridian, or before the hour of six o’clock ante meridian, during  portion of the taxable year, shall pay for each taxable year, in ad tion to all other taxes imposed by law (but in