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"Person."

Citizenship requirement.

giving or re

mation of ship

ful.

seas or the Great Lakes on regular routes from port to port between one State, Territory, District, or possession of the United States and any other State, Territory, District, or possession of the United States, or between places in the same Territory, District, or possession.

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The term person " includes corporations, partnerships, and associations, existing under or authorized by the laws of the United States, or any State, Territory, District, or possession thereof, or of any foreign country. SEC. 2. That within the meaning of this Act no corporation, partnership, or association shall be deemed a citizen of the United States unless the controlling interest therein is owned by citizens of the United States, and, in the case of a corporation, unless its president and managing directors are citizens of the United States and the corporation itself is organized under the laws of the United States or of a State, Territory. District, or possession thereof.

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Unauthorized SEC. 20. That it shall be unlawful for any common ceiving infor- carrier by water or other person subject to this Act, or ments of any officer, receiver, trustee, lessee, agent, or employee of such carrier or person, or for any other person authorized by such carrier or person to receive information, knowingly to disclose to or permit to be acquired by any person other than the shipper or consignee, without the consent of such shipper or consignee, any information concerning the nature, kind, quantity, destination, consignee, or routing of any property tendered or delivered to such common carrier or other person subject to this Conditions. Act for transportation in interstate or foreign commerce, which information may be used to the detriment or prejudice of such shipper or consignee, or which may improperly disclose his business transactions to a competitor, or which may be used to the detriment or prejudice of any carrier; and it shall also be unlawful for any person to solicit or knowingly receive any such information which may be so used.

entitled to re

tion.

Authorities Nothing in this Act shall be construed to prevent the ceive informa- giving of such information in response to any legal process issued under the authority of any court, or to any officer or agent of the Government of the United States, or of any State, Territory, District, or possession thereof, in the exercise of his powers, or to any officer or other duly authorized person seeking such information for the prosecution of persons charged with or suspected of crime, or to another carrier, or its duly authorized agent, for the purpose of adjusting mutual traffic accounts in the ordinary course of business of such carriers.

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secure testi

Subpoenas,

SEC. 27. That for the purpose of investigating alleged Authority to violations of this Act, the board may by subpoena compel mony, etc. the attendance of witnesses and the production of books, papers, documents, and other evidence from any place in the United States at any designated place of hearing. Subpoenas may be signed by any commissioner, and oaths depositions, or affirmations may be administered, witnesses examined, etc. and evidence received by any commissioner or examiner, or, under the direction of the board, by any person authorized under the laws of the United States or of any State, Territory, District, or possession thereof to administer oaths. Persons so acting under the direction. of the board and witnesses shall, unless employees of the board, be entitled to the same fees and mileage as in the courts of the United States. Obedience to any such subpœna shall, on application by the board, be enforced as are orders of the board other than for the payment of money.

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Fees, etc.

Enforcement.

For payment

SEC. 30. That in case of violation of any order of the board for the payment of money the person to whom such of money. award was made may file in the district court for the district in which such person resides, or in which is located any office of the carrier or other person to whom the order was directed, or in which is located any point of call on a regular route operated by the carrier, or in any court of general jurisdiction of a State, Territory, District, or possession of the United States having jurisdiction of the parties, a petition or suit setting forth briefly the causes for which he claims damages and the order of the board in the premises.

CHAP. 463.-An Act To increase the revenue, and for other Sept. 8, 1916. purposes

[H. R. 16763.]
[Public, No.
271.]
39 Stat. L.,

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assem- pt. 1, p. 756. bled,

TITLE I.-INCOME TAX.
PART I.-ON INDIVIDUALS.,

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Revenue act, 1916.

Income tax.

On individ

uals.

Exemptions.

Sources

SEC. 4 (as amended by Public No. 50, Sixty-fifth Congress). The following income shall be exempt from specified. the provisions of this title:

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interest upon the obligations of a State or any political subdivision thereof or upon the obligations of the United State, Federal, States (but, in the case of obligations of the United States tions. issued after September first, nineteen hundred and seventeen, only if and to the extent provided in the Act author

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Deductions

allowed.

Citizens or residents.

Objects speci

fied.

General

taxes.

izing the issue thereof) or its possessions or securities issued under the provisions of the Federal Farm Loan Act of July seventeenth, nineteen hundred and sixteen;

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SEC. 5 (as amended by Public No. 50, Sixty-fifth Congress). That in computing net income in the case of a citizen or resident of the United States

(a) For the purpose of the tax there shall be allowed as deductions

"Third. Taxes paid within the year imposed by the authority of the United States (except income and excess profits taxes) or of its Territories, or possessions, or any foreign country, or by the authority of any State, county, school district, or municipality, or other taxing subdivision of any State, not including those assessed against local benefits;"

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Deductions

NONRESIDENT ALIENS.

SEC. 6. That in computing net income in the case of a nonresident alien

(a) For the purpose of the tax there shall be allowed. Objects speci- as deductions—

allowed.

fied.

enses .in

Taxes p'a id

States.

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Business ex- Third. Taxes paid within the year imposed by the United States. authority of the United States (except income and exin United cess profits taxes) or of its Territories, or possessions, or by the authority of any State, country, school district, or municipality, or other taxing subdivision of any State, paid within the United States, not including those assessed against local benefits;

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SEC. 8. (a) The tax shall be computed upon the net preceding cal-income, as thus ascertained, of each person subject thereto, received in each preceding calendar year ending December thirty-first.

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"(e) (As amended by Public No. 50, Sixty-fifth ConPartnerships. gress). Persons carrying on business in partnership shall Returns of be liable for income tax only in their individual capacity, individual in and the share of the profits of the partnership to which

terests.

Deductions

any taxable partner would be entitled if the same were divided, whether divided or otherwise, shall be returned for taxation and the tax paid under the provisions of this Proviso. title: Provided, That from the net distributive interests allowed mem- on which the individual members shall be liable for tax, normal and additional, there shall be excluded their proportionate shares received from interests on the obligations of a State or any political or taxing subdivision thereof, and upon the obligations of the United States

bers.

(if and to the extent that it is provided in the Act author-
izing the issue of such obligations of the United States
that they are exempt from taxation), and its possessions,
and that for the purpose of computing the normal tax
there shall be allowed a credit, as provided by section five, source.
subdivision (b), for their proportionate share of the
profits derived from dividends.

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Tax paid at

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Corporations.

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Exemptions.

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CONDITIONAL AND OTHER EXEMPTIONS.

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States, etc public

utilities.

(b) There shall not be taxed under this title any in- Income of come derived from any public utility or from the exercise from of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, nor any income accruing to the government of the Philippine Islands or Porto Rico, or of any political subdivision of the Philippine Islands or Porto Rico.

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Domestic corporations,

revenue.

SEC. 12 (as amended by Public 50, Sixty-fifth Congress). (a) In the case of a corporation, joint-stock from company or association, or insurance company, organized in the United States, such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources

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"Fourth. Taxes paid within the year imposed by the authority of the United States (except income and excess profits taxes), or of its Territories, or possessions, or any foreign country, or by the authority of any State, county, school district, or municipality, or other taxing subdivision of any State, not including those assessed against local benefits."

gross

General

taxes.

cor

gross revenue 'States.

(b) In the case of a corporation, joint-stock company Foreign or association, or insurance company, organized, author- porations, from ized, or existing under the laws of any foreign country, in, United such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources within the United States

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"Fourth. Taxes paid within the year imposed by the authority of the United States (except income and excess profits taxes), or of its Territories, or possessions, or by the authority of any State, county, school district, or municipality, or other taxing subdivision of any State, paid within the United States, not including those assessed against local benefits."

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General

provisions.

66

strued.

con

PART III.—GENERAL ADMINISTRATIVE PROVISIONS.

.99 State SEC. 15. That the word "State" or "United States" and "United States " when used in this title shall be construed to include any Territory, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions.

Porto Rico

and Philip

pines.

Provisos.

insular officers

Jurisdiction

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SEC. 23. That the provisions of this title shall extend to Porto Rico and the Philippine Islands: Provided, That Collection by the administration of the law and the collection of the for use thereof. taxes imposed in Porto Rico and the Philippine Islands shall be by the appropriate internal-revenue officers of those governments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the general Governments thereof, respectively: Philippine Provided further, That the jurisdiction in this title conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands: And Pay of insu- provided further, That nothing in this title shall be held trict of Colum-to exclude from the computation of the net income the taxable. compensation paid any official by the governments of the District of Columbia, Porto Rico, and the Philippine Islands, or the political subdivisions thereof.

of courts.

lar and Dis

bia officials

EXECUTIVE ORDER.

BUSINESS ASSIGNED TO BUREAU OF INSULAR AFFAIRS. The following provision is contained in section 21 of an Act of Congress approved August 29, 1916, entitled: "An Act To declare the purpose of the people of the United States as to the future political status of the people of the Philippine Islands, and to provide a more autonomous government for those islands."

* * * "He (the Governor General of the Philippine Islands) shall annually and at such other times as he may be required make such official report of the transactions of the government of the Philippine Islands to an executive department of the United States to be designated by the President, and his said annual report shall be transmitted to the Congress of the United States; and he shall perform such additional duties and functions as may in pursuance of law be delegated or assigned to him by the President."

Under this provision hereafter all official reports which the Governor General of the Philippine Islands may be required to make of the transactions of the Government of the Philippine Islands will be made to the War Department, and all matters pertaining to the Government of the Philippine Islands, except as otherwise provided by law, are placed in the jurisdiction of that department. The business of the War Department pertaining to civil government in the Philippine Islands is, pursuant

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