Page:United States Statutes at Large Volume 49 Part 1.djvu/1019

 "97 4 74TH CON GRESS . SESS . I. CHS. 812, 813. AUGUST 29, 1935 . deanapln Socal Seeus SEC . 15 . The term " employment ", as defined in subsection (b) of rityAct. section 210 of Title II of the Social Security Act, shall not include Ant e, p.625. service performed in the employ of a carrier as defined in subdivision (a) of section 1 of the Railroad Retirement Act of 1935 . Approved, August 29, 1935 . [CHAPTER 813 .] August 29, 1935. (ii. R. 8652.1	To levy an excise tax upon carriers and an income tax upon their employees, and [Public, No . 400.] for other purposes . Def init ions . "Carrier ." Proviso . Street, interurban, or suburban electric railway . "Employee ." Persons dee med in service of carrier. "Compensation." "Effective date ." "Enactment ." AN ACT Be it enacted by the Senate and House of Representatives of the Unite d States o f America in Congr ess assem bled, DEFINITIONS SECTION 1. That as used in this Act - (a) The term "carrier" means any express company, sleeping-car company, or carrier by railroad, subject to the Interstate Commerce Act, and any company which may be directly or indirectly owned or controlled thereby or under common control therewith, and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of and operating the business of any such " carrier " : Provided, however, That the term " carrier " shall not include any street, inter- urban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but s hall not exclude a ny part of the gene ral steam -railroad system o f transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Commissioner of Internal Revenue or upon complaint of any party interested to determine after hearing whether any line operated by electric power falls within the terins of this proviso. (b) The term "employee" means (1) each person who at or after the enactment hereof is in the service of a carrier, and (2) each officer or other official representative of an " employee organization ", herein called " representative ", who before or after the effective date has performed service for a carrier, who is duly designated and a uthorized to repre sent emplo yees unde r and in accordanc e with th e Railway Labor Act , and wh o, du ri ng, or immediately following employment by a carrier, was or is engaged in such representative service in behalf of such employees. (c) A person shall be deemed to be in the service of a carrier whenever he may be subject to its continuing authority to supervise and direct the manner of rendition of his service, for which service he recei ves compe nsation. (d) The term " compensation " means any f orm of money remun- eration for active service, received by an employee from a carrier, including salaries and commissions, but shall not include free trans- portation nor any payment received on account of sickness, disability, or other form of personal relief. (e) The term ` effective date" means March 1, 1936 . (f) The te rm " enactment " mea ns the date on whi ch th is Act may be approved by the President or be finally passed.