DOCUMENTS, OTHER INSTRUMENTS, AND PLAYING CARDS 199 when such interests are in silver bullion for delivery at different times. The term "transfer" means a sale, agreement of sale, agreement to sell, memorandum of sale or delivery of, or transfer, whether made by assignment in blank or by any delivery, or by any paper or agreement or memorandum or any other evidence of transfer or sale; or means to make a transfer as so defined. The term "interest in silver bullion" means any title or claim to, or interest in, any silver bullion or contract therefor. The term "allowed expenses" means usual and necessary expenses actually incurred in holding, processing, or transporting the interest in silver bullion as to which an interest is transferred (including storage, insurance, and transportation charges but not including in- terest, taxes, or charges in the nature of overhead), determined in accordance with regulations issued hereunder. The term "memorandum" means a bill, memorandum, agreement, or other evidence of a transfer. The term "wash sale" means a transaction involving the transfer of an interest in silver bullion and, within thirty days before or after such transfer, the acquisition by the same person of an interest in silver bullion. Only so much of the interest so acquired as does not exceed the interest so transferred, and only so much of the inter- est so transferred as does not exceed the interest so acquired, shall be deemed to be included in the wash sale. The term "silver bullion" means silver which has been melted, smelted, or refined and is in such state or condition that its value depends primarily upon the silver content and not upon its form. The Secretary is authorized to issue, with the approval of the President, such rules and regulations as the Secretary may deem nec- essary or proper to carry out the purposes of this section, or of any order issued hereunder. As used in this section- The term "person" means an individual, partnership, association, or corporation; The term "the continental United States" means the States of the United States, the District of Columbia, and the Territory of Alaska. SEC. 1806. PASSAGE TICKETS. Passage ticket, one way or round trip, for each passenger, sold or issued in the United States for passage by any vessel to a port or place not in the United States, Canada, Mexico, Cuba, or Puerto Rico, if costing not exceeding $30, $1; costing more than $30 and not ex- ceeding $60, $3; costing more than $60, $5. This section shall not apply to passage tickets costing $10 or less. SEC. 1807. PLAYING CARDS. Upon every pack of playing cards containing not more than fifty- four cards, manufactured or imported, and sold, or removed for con- sumption or sale, a tax of 10 cents per pack. This tax shall be in addition to any import duties imposed on such articles of foreign manufacture. SEC. 1808. EXEMPTIONS. There shall not be taxed under this chapter- (a) GOVERNMENT AND STATE OBLIGATIONS. -Any bond, note, or other instrument, issued by the United States, or by any foreign Gov- ernment, or by any State, Territory, or the District of Columbia, or local subdivision thereof, or municipal or other corporation exercising the taxing power; or (b) BoNDs OF IN-DEMNI-r . -Any bond of indemnity required to be filed by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a
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