EMPLOYMENT TAXES muneration of the employee, of the tax imposed on such employee by section 1500. Compensation which is earned during the period for which the Commissioner shall require a return of taxes under this subchapter to be made and which is payable during the calendar month following such period shall be deemed to have been paid dur- ing such period only. (f) UNITED STATES. -The term "United States" when used in a geo- graphical sense means the States, Alaska, Hawaii, and the District of Columbia. (g) COMPANY. -T he term "company" includes corporations, asso- ciations and joint-stock companies. (h) CARBxR .- The term "carrier" means an express company, sleep- ing-car company, or carrier by railroad, subject to part I of the Interstate Commerce Act. (i) PERsoN. -The term "person" means an individual, a partner- ship, an association, a joint-stock company, or a corporation. SEC. 1534. COURT JURISDICTION. The several district courts of the United States and the District Court of the United States for the District of Columbia, respectively, shall have jurisdiction to entertain an application by the Attorney General on behalf of the Commissioner to compel an employee or other person residing within the jurisdiction of the court or an em- ployer subject to service of process within its jurisdiction to comply with any obligations imposed on such employee, employer, or other person under the provisions of this subchapter. The jurisdiction herein specifically conferred upon such Federal courts shall not be held exclusive of any jurisdiction otherwise possessed by such courts to entertain actions at law or suits in equity in aid of the enforce- ment of rights or obligations arising under the provisions of this subchapter. SEC. 1535. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall make and publish such rules and regulations as may be necessary for the enforcement of this subchapter. SEC. 1536. OTHER LAWS APPLICABLE. All provisions of law, including penalties, applicable with respect to any tax imposed by section 2700 or section 1800, and the provisions of section 3762, insofar as applicable and not inconsistent with the provisions of this subchapter, shall be applicable with respect to the taxes imposed by this subchapter. SEC. 1537. EFFECTIVE DATE OF SUBCHAPTER. This subchapter shall take effect on the first day of that quarter of the calendar year occurring next after the enactment of this title. SUBCHAPTER C-TAX ON EMPLOYERS OF EIGHT OR MORE SEC. 1600 . RATE OF TAX. On and after January 1,1939, every employer (as defined in section 1607 (a)) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to 3 per centum of the total wages (as defined in section 1607 (b)) payable by him (regard- less of the time of payment) with respect to employment (as defined in section 1607 (c)) during the calendar year 1939 and subsequent calendar years. SEC. 1601. CREDITS AGAINST TAX. (a) CONTRIBUTIONS TO STATE UNEMPLOYMENT FUNDS.- The taxpayer may credit against the tax imposed by section 1600 the amount of contributions, with respect to employment during the taxable year, paid by him (before the date of filing his return for 183
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