Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17


with carriers by rail or water OF prop
erty by freight consigned from one
point In the United States to another;
OBJ n tax of l cent for each 20 cents,
or fraction thereof, paid to any per-
son. corporation, partnership. or as
sociation. engaged In the business of
transporting parcels or packages by
express over regular routes between
fixed terminals, for the transportation
of any package, parcel. or shipment by
express from one point in the United
States TO another: Provided, that
nothing herein contained shall be CON
strued to require the carrier collect
ing such tax to list separately In any
bill Of lading. freight receipt, or other
similar document. the amount of the
tax herein levied. II the total amount
OF the freight and tax be therein
stated; Co tax equivalent to 8 per
centum OF the amount paid for the
transportation of persons by rail or
water, or by any form of mocha nicat
motor power on a regular established
line when In competition with carriers
by rail or water, from one point In
the United States to another or to any
point In Canada or Mexico, where the
ticket therefor is sold or issued in the
United States not including the
amount paid for commutation or sea-
son tickets for trips less than thirty
miles, or for transportation the fare
Tor which does not exceed 25 cents
and tax equivalent to 10 per centum
of the amount paid for seats, berths,
and staterooms in parlor cars, sleep
ing cars, or on vessels. II mileage
book used for such transportation or
accommodation has been purchased
before this section takes effect, or IL
cash fare be paid. the tax imposed by
this section shall be collected from the
person presenting the mileage book. or
! paying the cash fare by the conductor
or other agent when presented for
such transportation or accommo oda-
ton, and the amount so collected shall
be paid to the United States in such
manner and at such times as the COM
sioner OF internal revenue. with the
approval OF the secretary OF the treas
ury, may prescribe; If a ticket (other
than a mileage book) Is bought and
partially used before this section goes
into effect it shall not be taxed, but
If bought but not used before this sec
ton takes effect 1t shall not be valid
for passage until the tax has been paid
and such payment evidenced on the
ticket in such manner as the commits
sioner of internal revenue, with the
approval of the secretary of the treas
ury. may by regulation prescribe: (d) q
tax equivalent to per centum Of the
amount paid for the transportation
of oil by pipe line; (e) tax of 5 cents
upon each telegraph, telephone. or
| radio, dispatch, message. or CONVERSE
ton, which originates within the
United States. and for the transmits
sion OF which charge OF Is cents
or more Is imposed: Provided. that
| only one payment OF such tax shall be
required. Notwithstanding the lines or
stations of one or more persons. cor
porations, partnerships, or associa-
| tons shall be used for the transmission
Of such dispatch, message or converse
ton.
Section Sol. That the taxes imposed
| by section 500 shall be paid by the per-
son, corporation, partnership Or as
| ISOLATION paying for the services or
| facilities rendered.
| In case such carrier does not, be.
cause of Its ownership of the commod-
ity transported. or for any other rea-
son, receive the amount which as u
! carrier 1t would otherwise charge
such carrier shall pay tax equivalent
to the tax which would be imposed
upon the transportation of such COM
modify II the carrier received pay
biVht IIO-
vided, that in case of q carrier which
on May /, 1917, had no rates or tariffs
on file with the proper federal or state
authority, the tax shall be computed
on the basis of the rates or tariffs
of other carriers for like services as
ascertained and determined by the
missioner Of internal revenue: Pro-
vided further, that nothing In this or
the preceding section shall be con-
strued as imposing a tax (a) upon the
transportation Of any commodity
which Is necessary for the use Of the
| carrier In the conduct of its business
as such and is intended to be no used
or has been so used; or (b) upon the
transportation of company material
transported by one carrier, which con-
stitutes a part Of a sailroad system,
for another carrier which Is also a
pat Of the same system.
Section 502. That no tax shall be
imposed under section 500 upon any
payment received for services rem
dered to the United States, or any
state, territory, or the District Of Co.
lumbia. The right to exemption under
this section shall be evidenced in such a
manner as the commissioner Of Internal
revenue. with the approval Of the Sec
retary OF the treasury, may by reguIa-
| lOn prescribe.
| Section sos. That each person, cor
poration, partnership, or association,
receiving any payments referred to in
section 500 shall collect the amount
Of the tax II any. imposed by such
section from the person, corporation.
partnership. or association making
such payments. and shall make
monthly returns under oath. in du-
plicate. and pay the taxes so collected
| and the taxes imposed upon 1t under
paragraph 2 Of section SOL to the col
lector OF internal revenue of the dis
trict in which the principal office or
place Of business is located. Such re-
turns shall contain such information,
and be made in such manner, as the
commissioner OF internal revenue.
with the approval Of the secretary of
the treasury, may by regulation pro-
scribe
Section 504. That from and after
the first day Of November, 1917. there
shall be levied, assessed, collected and
paid the following taxes on the issu-
ance OF insurance policies:
(a) Life insurance.: A tax eauiva-
lent to cents on each 800 or frac-
tional part thereof Of the amount for
which any life Is insured under any
policy OF insurance or other ipatr,I-