Page:United States Statutes at Large Volume 47 Part 1.djvu/300

 276 72d CONGRESS. SESS. I. CH. 209. JUNE 6, 1932. MISCELL&NEOUS TAXES (3) if no such rates or tariffs exist, then on the basis of a reason- able charge for such transportation, as determined by the Commis- sioner. Q°Mea y ret urn s `o (c) Every person liable for the tax imposed under subsection (a) shall make monthly returns under oath in duplicate and pay such taxes to the col lector for the di strict in which is located his principal place of business or, if he has no p rincipal place of business in the Content& United States, then- to the collector at Baltimore, Maryland. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secre- tary, may by regulations prescribe. Part V-Tax on Leases of Safe Deposit Boxes Leases of safe deposit SEC. 741. TAX ON LE ASES OF SAF E DEPO SIT BOXES. boxes. Rate. (a) There is hereby imposed a tax equivalent to 10 per centum of Effective date. the amount collected on or after the fifteenth day after the date of the enactment of this Act, for the use after such date of any safe deposit box, such tax to be paid by the person paying for the use of the safe deposit box. Saf e de pos it box , construed. (b) For the purposes of this section any vault, safe, box, or other recepta cle, o f not more t han 40 cubic feet c apacit y, use d for the safekee ping o r stor age of jewel ry, pl ate, mo ney, s pecie, bulli on, stocks, bonds, securities, valuable papers of any kind, or other valu- able personal property, shall be regarded as a safe deposit box. Collection. (c ) Ever y pers on mak ing an y coll ection s speci fied i n subs ection (a) shall collect the amount of tax imposed by such subsection from the person paying for the use of the safe deposit box, and shall on Q°7e dtbiy ret urns re- or before the last day of each month make a return, under oath, for the preceding month, and pay the tax imposed by subsection (a), to the collector for the district in which is lo cated his princi pal place of business, or, if he has no principal place of business in the United Contents. States, then to the collector at Baltimore, Maryland. Such returns shall contain such information and be made in such manner as the Commissioner, with the approval of the Secretary, may by regula- tions prescribe. Part VI-Tax o n Chec ks, Etc. Tax on checks, etc. SEC. 751. TAX ON CHECKS, ETC. (a) There is hereby imposed a tax of 2 cents upon each of the F alive date. followi ng ins trumen ts, pr esente d for payment on or after the 1 5th day after the date of the enactment of this Act and before July 1, Payment. 1934 : Checks, drafts, or orders for the payment of money, drawn upon any bank, banker, or trust company ; such tax to be paid by the maker or drawer. Collection. (b) Every person paying any of the instruments mentioned in subsection (a) as drawee of such instrument shall collect the amount of the tax imposed under such subsection by charging such amount Qu &the y ret urns ~e- against any deposits to the credit of the maker or drawer of such instrument, and shall on or before the last day of each month make a return, under oath, for the preceding month, and pay such taxes to the collector of the district in which his principal place of busi- ness is located, or if he has no principal place of business in the Contents. United States, to the collector at Baltimore, Maryland. Such lndem n ification returns shill contain such information and be made in such a man- against claims. ner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. Every person required to collect any tax