Page:United States Statutes at Large Volume 50 Part 1.djvu/332

 75TH CONGRESS, 1sT SESSION-CHS. 381, 382-JUNE 24, 1937 307 mining claim under this Act, which notice shall state that the claim- ant, or claimants, were entitled to exemption from the payment of a Federal income tax for the taxable year 1936 : Provided fur- ther, That such suspension of assessment work shall not apply to more than six lode-mining claims held by the same person, nor to more than twelve lode-mining claims held by the same partnership, association, or corporation : And provided further, That such sus- pension of assessment work shall not apply to more than six placer- mining claims not to exceed one hundred and twenty acres (in all) held by the same person, nor to more than twelve placer-mining claims not to exceed two hundred and forty acres (in all) held by the same partnership, association, or corporation. Approved, June 24, 1937. [CHAPTER 3S2] PA RT I That the Act of August 29, 1935, entitled "An Act to establish a retirement system for employees of carriers subject to the Interstate Commerce Act, and for other purposes", be, and it is hereby, amended to read as follows Num ber of lode- mining claims limited. Placer-mining cla ims . AN ACT June 24,193. To amend an Act entitled "An Act to establish a retirement system for em- 	 [H.R.75191 ployees of carriers subject to the Interstate Commerce Act, and for other [Public, No . 1621 purposes", approved August 29, 1935. Be it enacted b y the Senate and House o f Representatives o f the United States of America in Congress assembled, Railroad Retirement Act of 1937 . 49 Stat.967. 45 U.S.C., Supp.II, ° 215-228. "DEFINITIONS Definition-- . "SECTION 1. For the purposes of this Act- "(a) The term employer' means any carrier (as defined in sub- " Employ er ." section (m) of this section), and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service (except trucking service, casual service, and the casual operation of equipment or facilities) in con- nection 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 the property or operating all or any part of the business of any such employer- PProvided, h Provfso . 1 5 7, S tre et, interurban, That the term employer' shall not include any street, interurban, or or sub urban electr ic suburban electric railway, unless such railway is operating as a part railways . of a general steam-railroad system of transportation, but shall not exclu de any part of the gener al ste am-rail road s ystem of tra nsport a- tion now or hereafter operated by any other motive power. The Int ersta te C ommer ce Co mmis sion is he reby auth orize d and dir ected upon request of the Board, or upon complaint of any party interested, to deter mine afte r hea ring whet her a ny l ine o perat ed by ele ctric power falls within the terms of this proviso. The term employer' shall also include railroad associations, traffic associations, tariff bureaus, demurrage bureaus, weighing and inspection bureaus, col- lection agencies and other associations, bureaus, agencies, or organi- zations controlled and maintained wholly or principally by two or more employers as hereinbefore defined and engaged in the perform- ance of services in connection with or incidental to railroad transpor-