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THE

STATUTES AT LARGE

OF THE

UNITED STATES OF AMERICA

FROM

MARCH 1897, TO MARCH 1899

VOL.XXX
_______________

WASHINGTON:
GOVERNMENT PRINTING OFFICE
1899

Telephone mes-
sages

               'Telephone messages: It shall be the duty of every person, firm, or corporation owning or operating any telephone line or lines to make within the first fifteen days of each month a sworn statement to the  collector of internal revenue in each of their respective districts, stating the number of messages or conversations transmitted over their respective lines during the preceding month for which a charge of   fifteen cents or more was imposed, and for each of such messages or conversations the said person, firm, or corporation shall pay a tax of one cent: Provided, That only one payment of said tax shall be required,  notwithstanding the lines of one or more persons, firms, or corporations shall be used for the transmission  of each of said messages or conversations.

[Emphasis added to show 'people' were not to pay]