Page:United States Statutes at Large Volume 47 Part 1.djvu/294

 270 MANUFACTURERS' EXCISE TAX Effective date. Title V-M iscellane- ous taxes . 72d CONGRESS. SESS. I. CH. 209 . JU NE 6, 1932 . collected, and paid in the same manner as duties imposed by the Tariff Act of 1930. SEC. 629. EF FEC TIVE DATE. Thi s title shall ta ke effect on the fifteenth day a fter the date of the enactment of this Act, except that section 628, relating to rules and regulations, and this section, shall take effect on the date of the enactment of this Act. No sale or importation after June 30, 1934 (or after July 31, 1934, in the case of articles taxable under section 606, relating to the tax on au tomobiles, etc ., or section 602, relating to the tax on tires and inner tubes, or after June 30, 1933, in the case of article s taxabl e under section 617, rel ating to the tax on gasoline), shall be taxable under this title. TITLE V-MISCELLANEOUS TAXES Telagrapa telepho ne, and cable facilities. Part I-Tax on Telegraph, Telephone, Radio, and Cable Facilities Imposition. SEC. 701. IMPOSITION. Effective date . (a) On and after the fifteenth, day afterthe date of the enactment of this Act, the re shall be impo sed- Rates. (1) in the case of each tel egraph, telephon e, cable, or rad io di spatch, message, or conv ersation , which originat es on or after such date and before July 1, 1934, within the United States, a tax at the following rates Telephone converse- tions (A) Telephone conversations for which the charge is 50 cents . or more and, less than $1, 10 cents ; for which the charge is $1 or more and less than $2, 15 cents ; for which the charge is $2 or more, 20 cents ; Telegraph mes=ages . (B) telegraph dispatches and messages, 5 per centum of the amount charged therefor ; and Only one es~aa° C cable and radio dispatches and messages, 10 cents' a~rna nt 7 required. but only one payment of such tax shall be required, notwithstand- ing the lines or stations of one or more persons are used for the transmission of such dispatch, message, or conversation ; and Leased win, etc. (2) a tax equivalent to 5 per centum of the amount paid on or after the fifteenth day after the date of the enactment of this Act to any telegraph or telephone company for any leased wire or talking circuit special service furnished on or after such date Exception. an d before July 1, 1934. This paragraph shall not appl to the a mount paid for so much of s uch s ervice as is utilize in the conduct, by a common carrier or telephone or telegraph company or radio broadcasting station or net work, of its business as such. Payment for services furn ished the Gove rn- (b) No t ax shall be impo sed unde r this s ection up on any p ayment ment, etc ., exempt. received for ser vices or facilit ies furn ished to the Unit ed State s or to any State or Territory, or political subdi vision thereof, o r the Dis tr ict of Columbia, nor upon - any payment received fr om any person for services or facilities utilized in the collection of news for the public press or in the dissemination of news through the public press, if the charge for such services or facilities is billed Right to exemption, in writing to such person. The right to exemption under this sub- section shall be evidenc ed in su ch manne r as the Commissi oner wit h the approval of the Secretary may by regulation prescribe. Returns and pay- SEC. 702. RETURNS AND PAYMENT OF TAX. ment of tax. Payment. (a) The taxes imposed by section 701 shall be paid by the person paying for the services or facilities. Collection. (b ) Each p erson re ceiving any paym ents spe cified i n sectio n 701 shall collect the amount of the tax imposed by such section from the