 In addition to increasing the rate on long-distance calls, it also imposed the tax on "general" or local telephone service for the first time.The rate of tax for local telephone service was set at 6 percent of the amount paid by subscribers while that for long-distance calls was set at 5 cents for each 50 cents or fraction thereof, if the cost of the message was greater than 24 cents.Other legislation was subsequently enacted during World War II — the Revenue Act of 1942  and the Revenue Act of 1943.