Public Law 400.

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(/us/pl/74/399).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Railroad Retirement Act of 1935.Vol. 48, p. 1283. DefinitionsDefinitions. Section 1. For the purposes of this Act—

(a)The term “carrier” means any express company, sleeping-car“Carrier.” company, or carrier by railroad, subject to the Interstate Commerce Act, and any company which may be directly or indirectly owned or controlled thereby or under common control therewith, and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of and operating the business of any such “carrier”: *Provided, however*,*Proviso*.Street, interurban, or suburban electric railway. That the term “carrier” shall not include any street, inter-urban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but 968shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Board or upon complaint of any party interested to determine after hearing whether any line operated by electric power falls within the terms of this proviso.

(b)“Employee.” The term “employee” means any person

(1)who shall be at the enactment hereof or shall have been at anytime after the enactment hereof in the service of a carrier, or who shall be at the enactment hereof or shall have been at any time after the enactment hereof in the employment relation to a carrier, and

(2)each officer or other official representative of an “employee organization”, herein called “representative” who before or after the enactment hereof has performed service for a carrier, who at the enactment hereof or at any time after the enactment is or shall be duly designated and authorized to represent employees in accordance with the Railway Labor Act, and who, during, or immediately following employment by a carrier, is, shall be, or shall have been engaged in such representative service hi behalf of such employees.

(c)Persons deemed in service at carrier. A person shall be deemed to be in the service of a carrier whenever he may be subject to its continuing authority to supervise and direct the manner of rendition of his service, for which service he receives compensation.

(d)Persons in employment relation. A person is in the employment relation to a carrier when furloughed or on leave of absence, and subject to call for service and ready and willing to serve, all in accordance with the established rules and practices usually in effect on railroads.

(e)“Service period.” The term “service period” means the total service of a person for one or more carriers whether or not continuously performed either before or after the effective date, and includes as one month every calendar month during which such person has rendered service to a carrier for compensation and includes as one year every twelve such months. An ultimate fraction of six months or more shall be computed as one year.

(f)“Annuity.” The term “annuity” means a fixed sum payable at the beginning of each month during retirement, ceasing at death except as otherwise provided in section 5 hereof or at resumption of service for which an employee receives compensation.

(g)“Compensation.” The term “compensation” means any form of money remuneration for service, received by an employee from a carrier, including salaries and commissions, but shall not include free transportation nor any payment received on account of sickness, disability, pensions, or other form of relief.

(h)“Retirement.” The term “retirement” means the status of cessation of compensated service with the right to receive an annuity.

(i)“Age.” The term “age” means age at the latest attained birthday.

(j)“Board.” The term “Board” means the Railroad Retirement Board.

(k)“Effective date.” The term “effective date” means the 1st day of March 1936.

(l)“Enactment.” The term “enactment” means the date on which this Act shall become a law. Retirement.Retirement Sec. 2. Annuity of employee continued in service after attaining age of sixty-five. Upon the attainment of sixty-five years of age and continuance in service by the employee (but not before the effective date of this Act), the annuity of such employee shall be reduced one-fifteenth for every year of such continued service beyond the Exception.age of sixty-five years; except that such reduction shall not apply during any period, beginning at the age of sixty-five and not extending beyond the age of seventy, while the employee is continued in employment under an agreement in writing between the carrier and 969employee filed with the Board, which agreement may provide for extension of employment for one year and thereafter in like manner for successive periods of one year each. Such reduction of annuityEmployees in official positions. shall not apply to an employee who occupies an official position in the service of a carrier or to employees’ representatives. AnnuitiesAnnuities. Sec. 3. The following-described employees, after retirementClasses of persons to whom paid.*Post*, p. 1178. whether or not then in the service of a carrier, shall be paid annuities:

(a)A person (without regard to the period of service and whetherWhen attaining sixty-flve years. rendered before or after the enactment hereof), who either at the enactment hereof or thereafter shall be sixty-five years of age or over.

(b)A person who either at the enactment hereof or who thereafterWhen attaining fifty years and completing thirty years’ service.Reduction. shall be fifty years of age or over and who shall have completed a service period of thirty years. An annuity paid under this subdivision shall be reduced by one-fifteenth of such annuity for each year such employee may be less than sixty-five years of age at the time of the first annuity payment.

(c)A person who either before or after the enactment shall haveWhen having completed thirty years’ service and retired because of mental or physical disability.No reduction. completed a service period of thirty years and who shall be after the enactment hereof retired by the carrier on account of mental or physical disability. An annuity paid under this subdivision shall not be subject to the deduction specified in subdivision

(b)of this section. The annuities hereinbefore mentioned shall be paid out of anyPayment. money in the Treasury which may be appropriated for that purpose. An annuity shall begin as of a date to be specified in a written applicationDate annuity to begin. to be signed by the employee entitled thereto, and approved by the Board, which date shall not be more than sixty days before the filing of the application, nor before the date on which the first annuity shall have become due and payable. An annuity shall not be due and payable until ninety days after the effective date hereof. The annuity shall be payable on the 1st day of the month duringMonthly payments. the lifetime of the annuitant. Such annuity shall be based uponComputation of amounts. the service period of the employee and shall be the sum of the amounts determined by multiplying the total number of years of service not exceeding thirty years by the following percentages of the monthly compensation: 2 per centum of the first $50; 1½ per centum of the next $100; and 1 per centum of the compensation in excess of $150. The “monthly compensation” shall be the average“Monthly compensation” construed. of the monthly compensation paid to the employee by the carrier, except that where applicable for service before the effective date the monthly compensation shall be the average of the monthly compensation for all payroll periods for which the employee shall have received compensation from any carrier out of eight consecutive calendar years of such services ended December 31, 1931. No partRestriction. of any monthly compensation in excess of $300 shall be recognized in determining any annuity. Any employee who shall be entitledLump sum payments. to an annuity with a commuted value determined by the Board of less than $300 shall be paid such value in a lump sum. annuities to representativesAnnuities to representatives. Sec. 4. The annuity of a representative shall be determinedDetermination of. according to such rules and regulations as the Board shall deem just and reasonable and, as near as may be, shall be the same annuity as if the representative were still in the employ of his last former carrier. 970 Payments upon death.Payments Upon Death Sec. 5. Amount to widow or next of kin. If a person receiving or entitled to receive an annuity shall die, the Board, for one year after the first day of the month in which the death may have occurred, shall pay, as herein provided, an annuity equal to one-half of the annuity which such person so dying may have received or may have been entitled to receive, to the widow or widower of the deceased, or if there be no widow or Election of employee respecting payments.widower, to the dependent next of kin of the deceased. Any employee may elect, on making application for an annuity, to have the present value of the annuity apply to the payment of a reduced annuity to the employee during life and an annuity during the life Determination of present values and amounts.of a surviving spouse. The present values and amounts of the annuity payments shall be determined on the basis of the combined annuity tables with interest at 3 per centum per annum. Retirement Board.Retirement Board Personnel.personnel Sec. 6. Establishment of Board.*Post*, pp. 1112, 1178, 1603.Appointment; number.Terms of office.

(a)There is hereby established as an independent agency in the executive branch of the Government a Railroad Retirement Board, to be composed of three members Vacancies.appointed by the President, by and with the advice and consent of the Senate. Each member shall hold office for a term of five years, except that any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall be appointed for the remainder of the term and the terms of office of the members first taking office after the date of enactment of this Act shall expire, as designated by the President, one at the end of two years, one at the end of three years, and one at the end of four years, after the Representation of employees and carriers on Board.date of enactment of this Act. One member shall be appointed from recommendations made by representatives of the employees and one member shall be appointed from recommendations made by representatives of the carriers, in both cases as the President shall direct, so as to provide representation on the Board satisfactory to the largest number, respectively, of employees and carriers concerned. Chairman; term of office; qualifications.One member, who shall be the chairman of the Board, shall be appointed initially, for a term of two years without recommendation by either carriers or employees and shall not be in the employment of or be pecuniarily or otherwise interested in any carrier or Effect of vacancies on Board.organization of employees. Vacancies in the Board shall not impair the powers nor affect the duties of the Board nor of the remaining members of the Board of whom a majority of those in office shall Compensation of members.constitute a quorum for the transaction of business. Each of said members shall receive a salary of $10,000 per year, together with necessary traveling expenses and subsistence expenses, or per diem allowance in lieu thereof, while away from the principal office of the Board on duties required by this Act. Duties.Duties

(b)Duties and powers of Board; enforcement of Act. The Board shall have and exercise all the duties and powers necessary to administer this Act. The Board shall take such steps as may be necessary to enforce this Act and make and certify awards and payments. Certification of names, etc., of persons entitled to annuity.The Board shall from time to time certify to the Secretary of the Treasury the name and address of each person entitled to receive a payment under this Act, the amount of such payment, and the time at which it should be made, and the Secretary of the Treasury through the Division of Disbursement of the Treasury Department, 971and prior to audit or settlement by the General Accounting Office, shall make payment in accordance with the certification by thePayments. Board. The Board shall establish and promulgate rules and regulationsRules and regulations. and provide for the adjustment of all controversial matters, with power as a Board or through any member or subordinate designated thereof, to require and compel the attendance of witnesses, administer oaths, take testimony, and make all necessary investigations in any matter involving annuities or other payments, and shall maintain such offices, provide such equipment, furnishings, supplies, services, and facilities, and employ such persons and provide for their compensation and expenses, as may be necessary to the proper discharge of its functions. All rules, regulations, or decisions of theApproval required. Board shall require the approval of at least two members and shall be entered upon the records of the Board which shall be a public record. The Board shall gather, keep, compile, and publish in convenientCompilation and publication of records and data.Actuarial surveys and analyses. form such records and data as may be necessary, and at intervals of not more than two years shall cause to be made actuarial surveys and analyses, to determine from time to time the payments to be required to provide for all annuities, other disbursements, and expenses, and to assure proper administration and the adequacy and permanency of the retirement system hereby established. The BoardAuthority of Board to compel furnishing of information. shall have power to require all carriers and employees and any officer, board, commission, or other agency of the United States to furnish such information and records as shall be necessary for the administration of this Act. The Board shall make an annual reportAnnual report. to the President of the United States to be submitted to Congress. Witnesses summoned before the Board shall be paid the same feesWitness fees. and mileage that are paid witnesses in the courts of the United States. Special ReportSpecial report. Sec. 7. Not later than four years from the effective date, theRecommendations; time of making. Board, in a special report to the President of the United States to be submitted to Congress, shall make specific recommendations for such changes in the retirement system hereby created as shall assure the adequacy of said retirement system on the basis of its experience and all information and experience then available. For this purposeInvestigations. the Board shall from time to time make such investigations and actuarial studies as shall provide the fullest information practicable for such report and recommendations. The Board shallReport on existing pension systems. in a like special report to be made at the earliest practicable time, make specific recommendations with regard to the desirability and practicability of substituting the provisions for annuities and other benefits to employees under this Act for any obligation for prior service or for any existing provisions for the voluntary payment of pensions to employees subject to this Act by a carrier or any employees subject to this Act, so as to relieve such carrier from its obligations for age retirement benefits under its existing pension systems and transfer such obligations to the retirement system herein established. It is recognized that existing individual carrier pension plans areEffect of provisions hereof on existing plans. wholly at the option of the carriers unless in any case express provision is made otherwise, and no restriction is imposed under this Act upon such plans; nor is it expected that carriers will modify existing pension plans on account of this Act beyond a reduction of current pension payments under such existing plans in amounts equal to the annuity payments currently received by the employee under this Act. 972 Investigation Commission.Investigation Commission Sec. 8. Appointment; composition.

(a)That a commission be appointed which shall be composed of three Members of the Senate designated by the President of the Senate; three Members of the House of Representatives designated by the Speaker of the House of Representatives; and three members who shall be designated by the President of the United Chairman.States. The President shall designate one member to be chairman Investigations and report.and another to be vice chairman of the Commission. The Commission is hereby authorized and directed to make, and report through the President to the Congress of the United States not later than January 1, 1936, the results of, a thorough investigation of all pertinent facts relating to a retirement annuity system applicable by law to carriers by railroad engaged in interstate commerce and particularly any and all questions for the investigation of which provision Hearings.is made under the preceding section. The Commission is also authorized to hold hearings respecting desirable provisions of a sound Assistance of Federal agencies, etc.retirement and annuity system. In the making of such investigation the Commission may consider the experience of other industries and of governments, as well as of the railroad industry, and may avail itself of the assistance of all agencies of the Federal Government. Until January 1, 1936, the duties and authority of the Board under the preceding section are limited to cooperation with and action Recommendations.under the direction of the Commission. With its report setting forth the results of its investigation, the Commission shall include such recommendations for legislation, if any, as it may deem necessary to give effect to its conclusions.

(b)Powers of Commission. The Commission, in the performance of its duties, is authorized to sit and act at such times and places either in the District of Columbia or elsewhere during the sessions, recesses, and adjourned periods of the Seventy-fourth Congress, to require by subpena or otherwise the attendance of such witnesses and the production and impounding of such books, papers, records, files, and documents, to have access to such books, papers, records, files, and documents of any corporation or person, to administer such oaths and to take such testimony and to make such expenditures, as it may deem advisable. Compliance with Commission’s orders, etc.The several district courts of the United States and the Supreme Court of the District of Columbia shall have jurisdiction upon application by the Commission through its attorneys to compel obedience to any order or subpena of the Commission issued pursuant to this Service of court orders, writs, and processes.section. The orders, writs, and processes of the Supreme Court of the District of Columbia in such matters may run and be served anywhere in the United States.

(c)Administrative provisions. The Commission shall maintain such offices, provide such equipment, furnishings, supplies, services, and facilities, and to Personnel; appointment, compensation.[U. S. C., pp. 81, 85](/us/usc/pp81/85).employ, without regard to the provisions of the Civil Service Act such experts and clerical, stenographic, legal, and other assistance as may be necessary for the proper discharge of its duties, and without respect to the provisions of the Classification Act of 1923, Compensation of members of Commission.as amended, fix the compensation of any person employed. The President shall fix the compensation to be paid the three members Expenses.of the Commission to be appointed by the President. All expenses of the Commission for all time in which the Commission shall be actually engaged in this investigation shall be paid out of any funds Appropriation authorized.*Post*, p. 1113.in the Treasury of the United States, not otherwise appropriated, on a certificate of the chairman of the Commission, and the sum necessary for carrying out the provisions of this resolution is hereby *Proviso*.Total amount.authorized to be appropriated: *Provided*, That the total expense authorized for the purposes of the Commission shall not exceed973the sum of $60,000 which shall include the compensation herein authorized. Court JurisdictionCourt Jurisdiction. Sec. 9. The several District Courts of the United States and theNature of cases in which application may be entertained and relief granted. Supreme Court of the District of Columbia, respectively, shall have jurisdiction to entertain an application and to grant appropriate relief in the following cases which may arise under the provisions of this Act:

(a)An application by an employee or other person aggrieved in or to the district court of any district wherein the Board may have established an office, to compel the Board to set aside an action or decision claimed to be in violation of a legally enforceable right of the applicant, or to take action, or to make a decision necessary for the enforcement of a legal right of the applicant.

(c)The Railroad Retirement Board, as hereinbefore established, shall be and constitute a body corporate and be capable of suing and being sued as such. Exemption.Exemption. Sec. 10. No annuity payment shall be assignable or be subject toAnnuity payment. any tax or to garnislunent, attachment, or other legal process under any circumstances whatsoever, nor shall the payment thereof be anticipated. PenaltiesPenalties. Sec. 11. Any officer or agent of a carrier, as the word “carrier”Failure to make report or furnish information. is hereinbefore defined, or any employee as such word is hereinbefore defined, or any person whether or not of the character hereinbefore defined, who shall willfully fail or refuse to make any report or furnish any information required by the Board in the administration of this Act, or who shall knowingly make any false or fraudulentMaking false statement or claim. statement or report in response to any report or statement required to be made for the purpose of this Act, or who shall knowingly make or aid in making any false or fraudulent statement or claim for the purpose of receiving any award or payment under this Act, shall bePunishment. punished by a fine of not less than $100 nor more than $10,000 or by imprisonment not exceeding one year. SeparabilitySeparability provision. Sec. 12. If any provision of this Act, or the application thereof to any person or circumstances, is held invalid, the remainder of the Act or application of such provision to other persons or circumstances shall not be affected thereby. Appropriation AuthorizedAppropriation authorized. Sec. 13. The appropriation of such money from time to time out of the Treasury of the United States as may be necessary to carry this Act into effect, is hereby authorized. Short TitleShort title. Sec. 14. This Act may be cited as the “Railroad Retirement Act of 1935”. 974 Sec. 15. “Employment”, as defined in Social Security Act.*Ante*, p. 625. The term “employment”, as defined in subsection

(b)of section 210 of Title II of the Social Security Act, shall not include service performed in the employ of a carrier as defined in subdivision

(a)of section 1 of the Railroad Retirement Act of 1935. Approved, August 29, 1935. To levy an excise tax upon carriers and an income tax upon their employees, and for other purposes. Chapter 813 49 Stat. 974 1935-08-29 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-07 74 1 public [CHAPTER 813.] AN ACT To levy an excise tax upon carriers and an income tax upon their employees, and for other purposes. August 29, 1935.[[H. R. 8652](/us/bill/74/hr/8652).][[Public, No. 400](/us/pl/74/400).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Definitions.definitions Section 1. That as used in this Act—

(a)“Carrier.” The term “carrier” means any express company, sleeping-car company, or carrier by railroad, subject to the Interstate Commerce Act, and any company which may be directly or indirectly owned or controlled thereby or under common control therewith, and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling or property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession *Proviso.*Street, interurban, or suburban electric railway.of and operating the business of any such “carrier”: *Provided, however*, That the term “carrier” shall not include any street, inter-urban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Commissioner of 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 proviso.

(b)“Employee.” The term “employee” means

(1)each person who at or after the enactment hereof is in the service of a carrier, and

(2)each officer or other official representative of an “employee organization”, herein called “representative”, who before or after the effective date has performed service for a carrier, who is duly designated and authorized to represent employees under and in accordance with the Railway Labor Act, and who, during, or immediately following employment by a carrier, was or is engaged in such representative service in behalf of such employees.

(c)Persons deemed in service of carrier. A person shall be deemed to be in the service of a carrier whenever he may be subject to its continuing authority to supervise and direct the manner of rendition of his service, for which service he receives compensation.

(d)“Compensation.” The term “compensation” means any form of money remuneration for active service, received by an employee from a carrier, including salaries and commissions, but shall not include free transportation nor any payment received on account of sickness, disability, or other form of personal relief.

(e)“Effective date.” The term ‘‘effective date” means March 1, 1936.

(f)“Enactment.” The term “enactment” means the date on which this Act may be approved by the President or be finally passed. 975 income tax on employeesIncome tax on employees’ representative. Sec. 2. In addition to other taxes, there shall be levied, collected,Imposition. and paid upon the income of every employee, 3½ per centum of the compensation of such employee (except a representative) not in excess of $300 per month, received by him after the effective date. deduction of tax from wagesDeduction of tax from wages. Sec. 3.

(a)The tax imposed by section 2 of this Act shall beDuty of employer. collected by the employer of the taxpayer, by deducting the amount of the tax from the compensation of the employee as and when paid. Every employer required so to deduct the tax is hereby made liableLiability for payment. for the payment of such tax and is hereby indemnified against the claims and demands of any person for the amount of any such payment made by such employer.

(b)If more or less than the correct amount of tax imposed byAdjustment of tax authorized. section 2 is paid with respect to any compensation payment, then, under regulations made under this Act by the Commissioner of Internal Revenue, proper adjustments, with respect both to the tax and the amount to be deducted, shall be made, without interest, in connection with subsequent wage payments to the same employee by the same employer. excise tax on carriersExcise tax on carriers. Sec. 4. In addition to other taxes, every carrier shall pay anImposition. excise tax of 3½, per centum of the compensation not in excess of $300 per month paid by it to its employees after the effective date. adjustment of taxAdjustment of tax authorized. Sec. 5. If more or less than the correct amount of the tax imposed by section 4 is paid, with respect to any compensation payment, then, under regulations made by the Commissioner of Internal Revenue, proper adjustments with respect to the tax shall be made, without interest, in connection with subsequent excise-tax payments made by the same employer. refunds and deficienciesRefunds and deficiencies. Sec. 6. If more or less than the correct amount of the tax imposedRules and regulations governing. by sections 2 or 4 of this Act is paid or deducted with respect to any compensation payment and the overpayment or underpayment of the tax cannot be adjusted under sections 3 or 5, the amount of the overpayment shall be refunded, or the amount of the underpayment shall be collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as may be prescribed by regulations under this Act as made by the Commissioner of Internal Revenue. income tax on employees’ representativeIncome tax on employees.Imposition. Sec. 7. In addition to other taxes, there shall be levied, collected, and paid upon the compensation 01 each employees’ representative received by such representative an income tax of 7 per centum annually upon that portion of the compensation of such employees’ representative not in excess of $300 per month. The compensationDetermination of compensation. of a representative for the purpose of ascertaining the tax thereon shall be determined according to such rules and regulations as the Commissioner of Internal Revenue shall deem just and reasonable and as near as may be shall be the same compensation as if the representative were still in the employ of the last former carrier. 976 Collection and payment of taxes.collection and payment of taxes Sec. 8. Duty of Commissioner of Internal Revenue.

(a)The taxes imposed by this Act shall be collected by the Commissioner of Internal Revenue and shall be paid into the Interest charge on payments in default.Treasury of the United States as internal-revenue receipts. If the taxes are not paid when due, there shall be added as part of the tax (except in the case of adjustments made in accord with the provisions of this Act) interest at the rate of 6 per centum per annum, or for any part of a month, from the date the tax became due until paid.

(b)Rules and regulations. Such taxes shall be collected and paid quarterly in such manner and under such conditions not inconsistent with this Act as may be prescribed by the Commissioner of Internal Revenue.

(c)Provisions of law applicable.Vol. 44, pp. 93, 99; Vol. 48, p. 768.[U. S. C., pp. 1107, 1133, 1134](/us/usc/p1107/1133/1134). All provisions of law, including penalties, applicable with respect to any tax imposed by section 600 or section 800 of the Revenue Act of 1926, and the provisions of section 607 of the Revenue Act of 1934, insofar as applicable and not inconsistent with the provisions of this Act, shall be applicable with respect to the taxes imposed by this Act.

(d)Fractional part of cent. In the payment of any tax under this Act a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. Court jurisdiction.court jurisdiction Sec. 9. Nature of cases in which application may be entertained and relief granted. The several Districts 1So in original. Courts of the United States and the Supreme Court of the District of Columbia, respectively, shall have jurisdiction to entertain an application and to grant appropriate relief in the following cases which may arise under the provisions of this Act:

(a)An application by the Commissioner of Internal Revenue to compel an employee or other person residing within the jurisdiction of said court or a carrier subject to service of process within said jurisdiction, to comply with any obligations imposed on said employee, other person, or carrier under the provisions of this Act.

(b)The jurisdiction herein specifically conferred upon the said Federal courts shall not be held exclusive of any jurisdiction otherwise possessed by said courts to entertain actions at law or suits in equity in aid of the enforcement of rights or obligations arising under the provisions of this Act. Penalties.penalties Sec. 10. Failure to make required report. Any person or any carrier which shall willfully fail or refuse to make any report in accordance with this Act required by the Commissioner of Internal Revenue in the administration Fraudulent statements.of this Act, or which shall knowingly make any false or fraudulent statement or report in response to any report or statement required by Punishment.this Act shall be punished on conviction by a fine of not less than $100 nor more than $10,000. social security act Sec. 11. The term “employment”, as defined in subsection

(b)“Employment”, as defined in Social Security Act.*Ante*, p. 639.of section 811 of Title VIII of the Social Security Act, shall not include service performed in the employ of a carrier as defined in subdivision

(a)of section 1 of this Act. termination of taxes Sec. 12. Termination of taxes. The taxes imposed by this Act shall not apply to any compensation received or paid after February 28, 1937. 977 separability Sec. 13. If any provision of this Act, or the application thereofSeparability provision. to any person or circumstance, is held invalid, the remainder of the Act, and the application of such provision to other persons or circumstances shall not be affected thereby. Approved, August 29, 1935, 3 p. m. To further protect the revenue derived from distilled spirits, wine, and malt beverages, to regulate interstate and foreign commerce and enforce the postal Laws with respect thereto, to enforce the twenty-first amendment, and for other purposes. 1935-08-29 814 Chapter 49 Stat. 1597 74 1 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-07 public [CHAPTER 814.] AN ACT To further protect the revenue derived from distilled spirits, wine, and malt beverages, to regulate interstate and foreign commerce and enforce the postal Laws with respect thereto, to enforce the twenty-first amendment, and for other purposes. August 29, 1935.[[H. R. 8870](/us/bill/74/hr/8870).][

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Public Law 400

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