SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. 315 scribe; (d) a tax equivalent to five er centum of the amount aid for the transportation of oil by ipepline; (e) a tax of 5 cents ulpon iiiisilassegimwlegph. each telegraph, telephone, or radio, dispatch, message, or conversa- °t°‘ tion, which ori ates within the United States, and for the transmission of which-[it charge of 15 cents or more is imposed: Provided, Segfly °“°t°‘°‘""°" That only one payment of such tax shall be require , notwithstanding the lines or stations of one or more persons, corporations, partnerships, or associations shall be used for the transmission of such dispatch, messagp; or conversation. _ Sec. 501. at the taxes imposed by section five hundred shall be p,gSgxj*' mum *0 paid by the person, corporation, partnership, or association paying or the services or facilities rendered. P In case such carrier does not, because of its ownership of the com- me.iiii’ee?°eiv¤&`ty°Y.EZ modity transported, or for any other mason, receive the amount 'i°'· which as a carrier it would otherwise charge, such carrier shall pay a tax equivalent to the tax which would be imposed upon the transportation of such commodity if the carrier receive payment for such transportation: Promkied, That in case of a camer which on Pwqaw. May first, nineteen hundred and seventeen, had no rates or tariffs on B““"“f"°’°"’S im file with the proper Federal or State authorit , the tax shall be computed on the basis of the rates or tariffs oiy other carriers for like services as ascertained and determined by the Commissioner of E u · Internal Revenue: Provided further, That nothing in this or the pre- uexZi°i¤°S`i£mee or ceding section shall be construed 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 Fo, Mm 0, sum be so used or has been so used; or (b) upon the transportation of mmm. company material transported by one carrier, which constitutes a En of a railroad system, for another carrier which is also a part of e· same system. _ Sec. 502. That no tax shall be imposed under section five hundred égggtagl agwarigt upon any payment received for services rendered to the United ' States, or any State, Territory, or the District of Columbia. The right to exemption under this section shall be evidenced in such u;a1;1ner as the Corprtnissiloper of Internal) Revenue, with the approval o the tary o e eas , ma r ation rescribe. _ Sec. 505. That each persoHo1*po¥atii>n:5illilrtners£i , or associa- b, ?i°t$l1°°°i°“ tion receiving any pafvments referred to in section five hundred shall ` collect the amount o the tax, if any, imposed by such section from the person, corporation, partnership, or association making such 1.,,,,,,% payments, and s all make monthly returns under oath, in duplicate, and pay the taxes so collected and the taxes imposed upon it under paragraph two of section five hundred and one to the collector of internal revenue of the district in which the principal office or place Comm o, mums, of business is located. Such ret1u·ns shall contain such information, ere. and be made in such manner, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may Mmmm by regulation prescribe. ` Sec. 504. That from and after the first day of November, nine- $x“iE,'}§Id°$°¤lld“' teen hundred and seventeen, there shall be levied, assessed, collected, P°·*’· P· mt and paid the following taxes on the issuance of ins1u·ance policies: (al Life insurance: A tax equivalent to 8 cents on each $100 or w°‘ fractional part thereof of the amoimt for which any life is insured under any policy of insurance, or other instrument, by whatever name the same is called: Provided, That on all policies for life insur- §,°,§,°,uY“°‘;,,,u, my. ance only by which a life is insured not in excess of $500, issued on ¤¤°¤*· • the industrial or weekl -payment plan of insurance, the tax shall be forty per centum 0; the amount of the first weekly premium: Provided genie, That policies of reinsurance shall be exempt from *‘°‘°”"*“°°°‘°“’“ the tax imposed by this subdivision;
