Page:United States Statutes at Large Volume 49 Part 1.djvu/684

 74TH CONGRESS. SESS. I. CH. 531. AUGUST 14, 1935 . 639 material used in the manufacture of such stamp, coupon, ticket, book, or o ther dev ice, sha ll be fi ned not more tha n $5,00 0 or imp risoned not more than five years, or both. DEFINITIONS Def initio ns. SEC. 811 . When used in this title- (a) The term " wages " means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include that part of the remuneration which, after remuneration equal to $3,000 has been paid t o an i ndivid ual by an em ployer with respec t to e mploy- ment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year. (b) The term " employm ent " means any service, of whatever nature, performed withi n the United States by an empl oyee for his employer, except- (1) Agricultural labor ; (2 Domestic service in a private home ; (3) Casual labor not in the course of the employer's trade or business ; (4) Service performed by an individual who has attained the ag e of six ty-five ; (5) Service performed as an officer or member of the crew of a vessel documented under the laws of the United States or of any fo reign countr y ; (6 ) Ser vice perf ormed in the employ of the United State s Government or of an instrumentality of the United States ; (7) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions ; (8) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educa- tional purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual. TIT LE IX-TAX ON EMPLOYERS OF EIGHT OR MORE IMPOS ITION OF TAX "wages . ,, "Employment." Titl e IX -Tax on employers of eight or more . Imposi tion of tax . SECTION 901 . On and after January 1, 1936, every employer (as Percentages . defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) Posr, p . 6422 payable by him (regardless of the time of payment) with respect to employment (as defined in section 907) during such calendar year : (1) With respect to employment during the calendar year 1936 the rate shall be 1 per centum ; (2) With respect to employment during the calendar year 1937 the rate shall be 2 per centum ; (3) With respect to employment after December 31, 1937, the rate shall be 3 per centum . CREDIT AGAINST TAX Credit against tax. SEC . 902 . The taxpayer may credit against the tax imposed by Contributions into section 901 the amount of contributions, with respect to employment employment funds during the taxable year, paid by him (before the date of filing his return for the taxable year) into an unemployment fund under a