Page:United States Statutes at Large Volume 49 Part 1.djvu/1021

 976 Collection and pay- ment of taxes. Du ty of Commis- sioner of Internal Rev- enue. Interest charge on payments in default . Rules and reg ula- tions. Provisions of law ap- plicable. Vol. 44, pp. 93, 99; Vol. 48, p. 768. U.S. C., pp. 1107, 1133, 1134 . Fractional part of cent. Court jurisdiction. Nature of cases in which application may be entertained and re- lief granted. Penalties. Failure to make re- quired report. Fraudulent state- ments. Punishment. "Employment", as defined in Social Se- curity Act. Ante, p.839. Termina tion of taxes. 74TH CONGRESS. SESS. I. CH. 813. AUGUST 29, 1935. COLLECTION AND PA YME NT OF TA XES SEC. 8. (a) The taxes imposed by this Act shall be collected by the Commissioner of Internal Revenue and shall be paid into the Treas- ury of the United States as internal-revenue receipts . If the taxes are not paid when due, there shall be added as part of the tax (except in the case of adjustments made in accord with the pro- visions of this Act) interest at the rate of 6 per centum per annum, or for any part of a month, from the date the tax became due until paid. (b) Such taxes shall be collected and paid quarterly in such manner and under such conditions not inconsistent with this Act as may be prescribe d by the Com missioner of Internal R evenue. (c) All provisions of law, including penalties, applicable with respect to any tax imposed by section 600 or section 800 of the Revenue Act of 1926, and the provisions of section 607 of the Rev- enue Act of 1934, insofar as applicable and not inconsistent with the provisions of this Act, shall be applicable with respect to the taxes imposed by this Act. (d) In the payment of any tax under this Act a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. COURT JURISDICTION j SEC. 9. The several Districts 1 Courts of the United States and the Supreme Court of the District of Columbia, respectively, shall have uri sdict ion to ente rtain an ap plica tion a nd to grant appr opriat e relief in the following cases which may arise under the provisions of this Act (a) An application by the Comm issioner of Internal Re venue to compel an employee or other person residing within the juris- dict ion of sai d court or a carrier subject t o service of process within said jurisdiction, to comply with any obligations imposed on said employee, other person, or carrier under the provisions of this Act. (b) The jurisdiction herein specifically conferred upon the said Federal courts shall not be held exclusive of any jurisdiction other- wise possessed by said courts to entertain actions at law or suits in eq uity i n aid of th e enf orceme nt of right s or obliga tions arisi ng under the provisions of this Act. PENALIIGS SEC. 10. Any person or any carrier which shall willfully fail or refuse to make any report in accordance with this Act required by the Commissioner of Internal Revenue in the administration of this Ac t, or which shall know ingly make any fa lse o r frau dulen t stat e- ment or report in response to any report or statement required by this Act shall be punished on conviction by a fine of not less than $100 nor more than $10,000. SOCIAL SECURITY ACT SEC. 11 . The term " employment ", as defined in subsection (b) of section 811 of Title VIII of the Social Security Act, shall not include service performed in the employ of a carrier as defined in subdivision (a) of section 1 of this Act .' TERMINATION OF TAXES SEC. 12. The taxes imposed by this Act shall not apply to any compensation received or paid after February 28, 1937. I So in original.