BAILEY, Justice.
On August 29, 1935, the President approved two acts of Congress, one "To establish a retirement system for employees of carriers subject to the Interstate Commerce Act, and for other purposes" (49 Stat. 967 [45 U.S.C.A. § 215 et seq.; 42 U.S.C.A. § 410a]), and the other "To levy an excise tax upon carriers and an income tax upon their employees" (49 Stat. 974 [45 U.S.C.A. § 241 et seq.]). The latter act provides that there shall be...
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