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(c) Regulations for mailing publications
Second class mail of a religious,
scientific, fraternal or
social character, not issued for profit
twenty and until July first, nineteen hundred and twenty-one, for the first and second zones, 134 cents; for the third zone, 212 cents; for the fourth zone, 4 cents; for the fifth zone, 434 cents; for the sixth zone, 51/2 cents; for the seventh zone, 7 cents; for the eighth zone, 734 cents; (4) on and after July first, nineteen hundred and twenty-one, for the first and second zones, 2 cents; for the third zone, 3 cents; for the fourth zone, 5 cents; for the fifth zone, 6 cents; for the sixth zone, 7 cents; for the seventh zone, 9 cents; for the eighth zone, 10 cents;
(c) With the first mailing of each issue of each such publication, the publisher shall file with the Postmaster a copy of such issue, together with a statement containing such information as the Postmaster General may prescribe for determining the postage chargeable thereon.
SEC. 1102. That the rate of postage on daily newspapers, when the same are deposited in a letter-carrier office for delivery by its carriers, shall be the same as now provided by law; and nothing in this title shall affect existing law as to free circulation and existing rates on second-class mail matter within the county of publication: Provided, That the Postmaster General may hereafter require publishers to separate or make up to zones in such a manner as he may direct all mail matter of the second class when offered for mailing.
SEC. 1103. That in the case of newspapers and periodicals entitled to be entered as secondclass matter and maintained by and in the interest of religious, educational, scientific, philanthropic, agricultural, labor, or fraternal organizations or associations, not organized for profit and none of the net income of which inures to the benefit of any private stockholder or individual, the second-class postage rates shall be, irrespec
tive of the zone in which delivered (except when the same are deposited in a letter-carrier office for delivery by its carriers, in which case the rates shall be the same as now provided by law), 11% cents a pound or fraction thereof on and after July first, nineteen hundred and eighteen, and until July first, nineteen hundred and nineteen, and on and after July first, nineteen hundred and nineteen, 114 cents a pound or fraction thereof. The publishers of such newspapers or periodicals before being entitled to the foregoing rates shall furnish to the Postmaster General, at such times and under such conditions as he may prescribe, satisfactory evidence that none of the net income of such organization inures to the benefit of any private stockholder or individual.
SEC. 1104. That where the total weight of any one edition or issue of any publication mailed to any one zone does not exceed one pound, the rate of postage shall be 1 cent.
SEC. 1105. The zone rates provided by this title shall relate to the entire bulk mailed to any one zone and not to individually addressed packages.
weight of issue
SEC. 1107. That the Postmaster General, on or before the tenth day of each month, shall pay into the general fund of the Treasury an amount equal to the difference between the estimated amount received during the preceding month for the transportation of first-class matter through the mails and the estimated amount which would have been received under the provisions of the law in force at the time of the passage of this Act.
Zone rates apply
to entire bulk
SEC. 1106. That where a newspaper or peri- Newspapers odical is mailed by other than the publisher or his others than agent or a news agent or dealer, the rate shall be agent the same as now provided by law.
Salaries of postmasters
Compensation of third class postmasters on military leave
Ethyl alcohol, regulations for shipment thru mail
SEC. 1108. That the salaries of postmasters at offices of the first, second, and third classes shall not be increased after July first, nineteen hundred and seventeen, during the existence of the present war. The compensation of postmasters at offices of the fourth class shall continue to be computed on the basis of the present rates of postage.
SEC. 1109. That where postmasters at offices of the third class have been since May first, nineteen hundred and seventeen, or hereafter are granted leave without pay for military purposes, the Postmaster General may allow, in addition to the maximum amounts which may now be allowed such offices for clerk hire, in accordance with law, an amount not to exceed fifty per centum of the salary of the postmaster.
SEC. 1110. That section five of the Act approved March third, nineteen hundred and seventeen, entitled "An Act making appropriations for the Post Office Department for the year ending June thirtieth, nineteen hundred and eighteen,' shall not be construed to apply to ethyl alcohol for governmental, scientific, medicinal, mechanical, manufacturing, and industrial purposes, and the Postmaster General shall prescribe suitable rules and regulations to carry into effect this section in connection with the Act of which it is amendatory, nor shall said section be held to prohibit the use of the mails by regularly ordained ministers of religion, or by officers of regularly established churches, for ordering wines for sacramental uses, or by manufacturers and dealers for quoting and billing such wines for such purposes only.
TITLE XII.-INCOME TAX AMENDMENTS.
SEC. 1200. That subdivision (a) of section two of such Act of September eighth, nineteen
hundred and sixteen, is hereby amended to read as follows:
"(a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever."
Section four of such Act of September eighth, nineteen hundred and sixteen, is hereby amended to read as follows:
"SEC. 4. The following income shall be exempt from the provisions of this title:
"dividends" is section 2
and is inserted as Section 31
"The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included as income); interest upon the obligations of a State or any political subdivision thereof or upon obligations of the obligations of the United States (but, in the the U.S. issued case of obligations of the United States issued 1, 1917, shall after September first, nineteen hundred and sev- income tax only enteen, only if and to the extent provided in the provided in Act act authorizing the issue thereof) or its posses- their issue
be exempt from to extent authorizing
Income and excess profits taxes paid within taxable year cannot be deducted from individual income
sions or securities issued under the provisions of the Federal Farm Loan Act of July seventeenth, nineteen hundred and sixteen; the compensation of the present President of the United States during the term for which he has been elected and the judges of the supreme and inferior courts of the United States now in office, and the compensation of all officers and employees of a State, or any political subdivision thereof, except when such compensation is paid by the United States Government."
Interest paid on indebtedness
"Second. All interest paid within the year on
incurred for tax his indebtedness except on indebtedness incurred
exempt securities cannot be
deducted from individual income
for the purchase of obligations or securities the interest upon which is exempt from taxation as income under this title;
SEC. 1201. (1) That paragraphs second and third of subdivision (a) of section five of such Act of September eighth, nineteen hundred and sixteen, are hereby amended to read as follows:
"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;"
That section five of such Act of September eighth, nineteen hundred and sixteen, is hereby amended by adding at the end of subdivision (a) a further paragraph, numbered nine, to read as follows:
"Ninth. Contributions or gifts actually
individual income up to 15% of such income
deductible from made within the year to corporations or associations organized and operated exclusively for religious, charitable, scientific, or educational pur