75m H CON GRES S, Ism SESSION-CHS . 404 , 405-JUNE 29, 1937 and elsewhere ; payment of actual transportation expenses and not to exceed $10 per diem in lieu o f subsiste nce and ot her expens es of persons serving, while away from their homes, without other com- pensation from the United States, in an advisory capacity to the Corporation ; employment on a contract or fee basis of persons, firms, and corporati ons for t he perform ance of sp ecial serv ices, incl uding legal services ; use of the services and facilities of Federal land banks, national farm loan associations, Federal Reserve banks, and agencies of the Gov ernment as auth orized by said Act of January 31, 193 4 ; and all other necessary administrative expenses : Provided, That all necessary expenses (including services performed on a force account, contract or fee basis, but not including other personal services) in connection with the operation, maintenance, improvement, or dis- position of real or personal property of the Corporation shall be considered as nonadministrative expenses for the purposes hereof Provided further, That except for the limitations in amounts herein- before specified, and the restrictions in respect to travel expenses, the administrative expenses and other obligations of the Corporation shall be incurred, allowed and paid, in accordance with the pro- visions of said Act of January 31, 1934, as amended (U . S . C ., title 12, sets. 1016-1020 (h)) . Th is title m ay be cite d as the " Farm Credi t Adminis tration Ap pro- priation Act of 1938" . Approved, June 29, 1937 . (CHAPTER 4051 DEFINITIONS SECTION 1 . That as used in this Act- (a) The term "e mployer" means any carr ier (as defined in sub - section (i) 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, d elivery, eleva tion, transfer in transit, re frigeration or icing, st orage, or handling of propert y transpor ted by rai lroad, an d any rece iver, tru stee, or o ther indiv idual or b ody, judic ial or otherwise, when in the possession of the property or operating all or any part of the business of any such employer : Provided, however, That the term "employer" shall not include any street, interurban, or suburban electric railway, u nless such railway i s operatin g as a part of a general steam-railroad system of transportation, but shall no t exclude any part of the gen eral steam -railroad system of trans- portation now or hereafter operated by any other motive power . The Interstate Commerce Commission is hereby authorized and directed upon request of the Commissioner o« Internal Revenue, or upon complaint of any party interested, to determine after hearing whether any line operated by electric power falls within the terms of this prov iso . The term "emplo yer" sha ll also include railro ad associations, traffic associations, tariff bureaus, demurrage bureaus, Special services . 435 48 Stat. 344. Pro visos . Ne ces sary exp end i- tures considered non- administrative ex- penses . Incurring, etc., ob- ligations . 48 Stat. 344 . 12U.S.C.°°1016- 1020h . Sho rt title . AN ACT June 29,1937 To levy an excise tax upon carriers and certain other employers and an income [H . R . 7589] tax up on the ir empl oyees, and fo r other purpo ses .
[Public, No . 174] Be it enacte d by the S enate and House o f Represent atives o f the U nited Stat es o f Ame rica in C ongress as sembled, Carriers Taxing Act of 1937 . Definitions. "Employer ." P rovi so. Street, etc ., electric railways excluded . Line operated by electric power . Inclusive of desig- nated associations, hu- reaus agencies, etc .
