336 SIXTY—EIGHTI-I coivennss. sms. 1. cn. 234. 1924. m:n*£°’:¤¤· costing more than $60, $5. This subdivision shall not apply to passage tickets costing $10 or less. _ _ mm. 9. Proxy for voting at any election for officers, or meeting for E‘°°P°*°¤¤· the transaction of business, of any corporation, except religious, educational, charitable, fraternal, or literary societies, or public cemeteries, 10 cents. - _ _ Powers emu-my. 10. Power of attorney granting authority to do or perform some act for or in behalf of the grantor, which authority] is not otherwise ml;gg;*°:,°°”%°,;?*‘ vested in the grantee, 25 cents. This subdivision s all not_ apply to ’ " any papers necessary to be used for the collection of claims from the United States or from any State for pensions, back pay, bounty, or for property lost in the military or naval service, nor to powers of attorney required in bankrupttéy cases nor to powers of attorney contained in the application o cse who become members of or policyholders in mutual insurance companies doing business on the mtermsurance or reciprocal indemnity plan through an attorney in fact. ‘ rayiagmras. 11. Playing cards: Upon every ack of playmg` cards containin ,,,,Y°'·"· "·"'°"“°"“°‘ not more than fifty-four cards, maiihfactured or imported, and sold? or removed for consumption or sale, a tax of 10 cents per pack. mf,¤;{;¤¤¤ l>°**°*°¤ °¤ 12. On each policy of insurance, or certificate, binder, covering ` note, memorandumilcablegram, letter, or other instrument by whatever name called w erelg insurance is made or renewed upon property within the United tates (including rents and roiits) against peril by sea or on inland waters or in transit on liind (including transshipments and storage at termini or way points) or by fire, lightning, tornado, wind—storm bombardment, mvasion, insurrection or riot, i ued to or for or in the name of a domestic corporation or partnership or an individual resident of the United States by any oreign corporation or partnership or any individual not a resident of the United States, when such dpolicy or other instrument is not signed or countersigged by an officer or a nt of the insurer in a State, Territory, or istrict of the United Stiates within which such PWM insurer is authorized to do business, a tax of 3 cents on each dollar, mimmmemmpz. or fractional part thereof of the premium charged: Provided, That policies of reinsurance shall be exempt from the tax imposed by Am . mmm W this subdivision. quiremiing Any person to or for whom or in whose name any such policy or other instrument is issued, or any solicitor or broker acting for or on behalf of such person in the procurement of any such policy or other instrument, shall aihx the proper stam s to such policy or P¤¤¤**y*¤**¤““*°· other instrument, and for failure to aiix sucli) stam with intent to evade the tax shall, in addition to other penalsies provided therefor, pay a fine of double the amount of the tax. "°"'“’,{,’{§fx "` TITLE IX.—BOARD OF TAX APPEALS, E¤=¤b¤S¤¤<i- Sm, 900. (a) There is hereb established a board to be kno C m and ad_ the Board of Tax Appeals (hergnafter referred to as the “Bcai·vd]’§P; .ii¤igyli]si°§iimsYZ}r¤r¤w¤ The Board shall be composed of seven members, except that for a YUM rind of two years after the enactment of this Act the Board shall g composed of such number of members, not more than twenty- A _ mms mm eight, as the President determines to be necessary. on {Tg. (b) Each member of the Board shall be appointed by the Presi- 1>m,p.ee>. dent, by and with the advice and consent of the Senate, solely on the y,,'§g*}“’° ‘°’ Gm *"° grounds of fitness to perform the duties of the office. The term of office of all members who are to compose the Board during the period of two years after the enactment of this Act, shall expue at S“*’“‘*“°“‘· the end of such pfriod. 'I`he terms of office of the first seven members who are therea er to compose the Board shall expire, two at the
