284 SIXTY—SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. Emu TK- penalties, as the- taxes collected by and paid to a collector in the ,,§;,‘}f,{,‘Q,§,§d{“‘h°'i"* UIigG(lI`l§da;1?dviso in the Act entitled “An Act making appropriation pggi ¤» P- 7*5 *°· for the Diplomatic and Consider Service for the fiscal year ending ' Jniie 30, 1S¥I1," approvlfd Junei 4, 1920, which reads as follgws: ‘ r at in pro ate an tra ion proceedmgs ere shall be cbllected by gaid clpik, before entpritiig Ghe ogdésr of fintal dist `b tion to be ai into e 'I‘reasury o e United States, the samlel igheritance tzllxes from time to time collected under the laws enacted by the Congress of the United States from the estates of decedents residing within the territorial jurisdiction of the United States," is hereby repealed. ¤¤¤¤%;=g¤¤¤» TITLE V.—TAX ON TELEGRAPH AND TELEPHONE ` MESSAGES. — ,,,.]‘§‘fi{’§2f"°°' J°"“‘ Sec. 500. That from and after January 1, 1922, there shall be °E>1*¤»P·1*°1»¤¤*¤d·levied, assessegdélcoixlgcted, agdtpagdbinslieu of the taxes imposed by section 500 o e venue c o 1 1 ,,,,'§°*§g“P” °°d **3** 231 111 1116 <>¤S¤ of each tclegraphiutailephone, cable, or gdjo, “ “‘°“°‘°" a m e or conversation w 'c originates on or ter su gate the, United States, and for the transmission of which the charge is more than 14 cents and not more than 50 cents, a tax of 5 cents; and if the charge is more than 50 cents, a tax of 10 cents: {,’;,*{';,‘·*'gn° mmm Prxded, Thatélpnllyn one payment offsuch tax shall be required, nscgté te. wi handing. e es or stations o one or more persons are u mm for the transmission of such dispatch, message, or conversation; and daI@¤rg‘§!°:*¤’¤ 0* #1** (b) A tax equivalent to 10 per centum o the amount paid after such date to any telegraph or telephone company for any leased wire b News gxgegégrwv (qi lpaifpuit ispecuil segviple furmshezl aft? sinch date. hTh;_s sub]; vision s no ap y e amoun pai or so muc o suc service as is utilized gl) in the collection and dissemination of news through the public press, or (2) in the conduct, by a common carrier _ or tele§raph or telelpehone company, of its business as such; ,,,§§’H° °°’“°° °" (c) o tax shall un er this section upon any payment received for services ren ered to the United States or to any State or Territory or the District of Columbia. The ht to exemption under this subdivision shall be evidenced in sddh manner as the Commissioner, with the approval of the Secretary, may by regula- Emma 0, mmm tion prescribe. umipomaonm. (d) Under r ulations prescribed b the Commissioner with the v° "°*"‘ “°" approval of theiecretagy, refund shally be made of the proportionate part of the tax collecte under subdivision (c) or (d) of section 500 of the Revenue Act of 1918 on tickets or mileage books purchased and only partially used before January 1, 1922. P°’“bl°b’ “""‘ Sec. 501. That the taxes imposed biy section 500 shall be paid by Co,,m,,m mmm_ the person payingqfor the services or acilities rendered. and paymeint by re! Sec. 502. (a) at each person receiving any payments referred °°"°”' to in section 500 shall collect the amount o the tax, if any, imposed by such section from the (person making such payments, and shall make monthly returns im er oath, in_duplicate, and pay the taxes so collected to the collector of the district m which the principal Pam t of mmm, oflig; ein place of business is lpcatisdi hich ll y person makmg' a re un o any payment upon w tax is mm mlm collectiag unger this gestion may regéayhtherewith the amonant of tg: tax co cte on suc pa ent; an the amount so repai may credited against amounts irngluded in any subsequent monthly return. Ummm °mmm°` (c) The retmns required under this section shall contain such information, and be made at such times and in such manner, as the Commgsseioner, with the approval of the Secretary, may by regulation prescrn .
