CH. 33—FACILITIES AND SERVICES
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wich, east of the International Date Line, and north of the equator, but not including any country of South America. (b) COMMUTATION TRAVEL, E T C. — The tax imposed by section 4261
shall not apply to amounts paid for transportation which do not exceed 35 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. (c) SMALL VEHICLES ON NONESTABLISHED L I N E S. — The tax im-
posed by section 4261 shall not apply to transportation by motor vehicles having a passenger seating capacity of less than ten adult passengers, including the driver, except when such vehicle is operated on an established line. (d) FISHING T R I P S. — The tax imposed by section 4261 shall not apply to amounts paid for transportation by boat for the purpose of fishing from such boat. (e) CERTAIN ORGANIZATIONS.—The tax imposed by section 4261
shall not apply to the payment for transportation or facilities furnished to an international organization, or any corporation created by act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864. (f) M E M B E R S OF THE ARMED FORCES.—The tax imposed by section
4261 shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 2.025 cents per mile applicable to round-trip tickets sold to personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform of the United States a t their own expense when on official leave, furlough, or pass, including authorized cadets and midshipmen, issued on presentation of properly executed certificate. PART II—PROPERTY Sec. 4271. Imposition of tax. Sec. 4272. Exemptions. Sec. 4273. Registration. SEC. 4271. IMPOSITION OF TAX. ^^» (a) PROPERTY OTHER T H A N COAL.—There is hereby imposed upon
the amount paid within or without the United States for the transportation of property, except coal, by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 3 percent of the amount so paid. (b) COAL.—There is hereby imposed upon the amount paid within or without the United States for the transportation of coal by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 4 cents per short ton for the coal so transported. (c) APPLICATION OP T A X TO TRANSPORTATION PARTIALLY W I T H I N THE UNITED STATES.—In the case of property transported from a
point without the United States to a point within the United States, the tax shall apply to the amount paid within the United States for that part of the transportation which takes place within the United States. (d) BY W H O M P A I D. — The taxes imposed by this section shall be paid by the person making the payment subject to the tax. § 4271(d)
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