1935 Social Security Act
FEDERAL TAXES WITH RESPECT TO EMPLOYMENT (TITLE VIII)
COVERAGE (See. 811 b):
Federal taxes are to be paid by all employers and employees based
on wages received in employment in any service performed within the
United States, Alaska, and Hawaii except:
1. Agricultural labor;
2. Domestic service in a private home;
3. Casual labor not in the course of employer's trade or business;
4. An individual who has attained 65 years;
5. Officers or members of the crew of a vessel documented under the
laws of the United States or of any foreign country;
6. Employees of the United States Government;
7. Employees of a State or a political subdivision;
8. Employees of nonprofit institutions operated exclusively for religious,
charitable, scientific, literary or educational purposes, or for the
prevention of cruelty to children or animals;
9. Employees of a carrier as defined in (Public No. 400, 74th Cong.
[H. R. 8652]).
RATES OF TAXES:
Taxes assessed on wages not counting in excess of $3,000 annually
paid any individual (sec. 811a).
INCOME TAX ON WAGES OF EMPLOYEES (Sec. 801)
Income tax on employee collected by employer by deducting the tax
from wages (sec. 802a), but such a tax not to be allowed as a deduction
in computing net income for Income Tax purposes (sec. 803).
EXCISE TAX ON WAGES PAID BY EMPLOYERS (Sec. 804)
Taxes collected by Bureau of Internal Revenue under direction of Secretary
of Treasury and paid into United States Treasury as internal-revenue
collections (sec. 807a). Commissioner of Internal Revenue with approval
of Secretary of Treasury makes rules for enforcement of title (sec.
Taxes collected in such manner, at such time, and under such conditions
(either by making and filing returns or by stamps, coupons, tickets,
books, or other reasonable devices or methods) as may be prescribed
by the Commissioner of Internal Revenue, who furnishes to the Postmaster
General a suitable quantity to be kept at post offices. The Postmaster
General at least once a month transfers to Treasury as internal revenue
collections all receipts so deposited (sec. 809).