Page:United States Statutes at Large Volume 40 Part 1.djvu/1140

 1122 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. ·*""·P·“‘”· time and in the same manner as provided in section 502. rxcrsx-: rims. TITLE IX.—EXCISE TAXES. Tax on sales by Sec. 900. That there shall be levied, assessed, collected, and paid m“““f“°t““`”S’°"‘ upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of _ the rice for which so sold or leased- G,§“*°m°b‘1° “`“°kS* (1)) Automobile trucks and automobile wagons, (including tires, inner tubes, parts, and accessories therefor, so d on or in connection therewith or with the sale thereof), 3 per centum; cv$g;<>g¤9bi’€S· ¤=¤t°f· (2) Other automobiles and motorcycles, (including tires, inner ‘  tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum; Accessories to tam (3) Tires, inner tubes, parts, or accessories, for any of the articles °'“°m“““f“°t°'"‘ enumerated in subdivision (1) or (2), sold to any person other than a manufacturer or producer of any of the articles enumerated in sub- _ division_(1) or (2), 5 per centum; _ _ refm*;>Sé&*j°¤°¥*¤PhS» (4) Pianos, organs (other than piple organs), piano players, grapho- ’ phones, phonographs, talking mac mes, music boxes, and records used in connection with any musical instrument, piano player, _ graphorphone, phonograph, or talking machine, 5 per centum; gfg,‘f,gQ§§_“g g°°ds· (5) ennis rackets, nets, racket covers and presses, skates, snowshoes, skis, toboggans, canoe paddles and cushions, polo mallets, baseball bats, gloves, masks, protectors, shoes and uniforms, football helmets, harness and goals, basket-ball oals and uniforms, golf bags and clubs, lacrosse sticks, balls of al? kinds, including baseballs, footballs, tennis, golf, lacrosse, billard and pool balls, fishing rods and reels, billiard and pool tables, chess and checker boards and pieces, E‘°°¥’“°“· dice, games and parts of games (except playing cards and children’s toys and games), and all similar artidles commonly or commercially Chmn gum known as sporting goods, 10 per centum; Cameing (6) Chewing gum or substitutes therefor, 3 per centum; Phowmphic mms (7) Cameras, weighing not more than 100 pounds, 10 per centum; aaatzstts. (S) Photographic films and plates, other than moving-picture L-,,,,d,._ fllI$; %pe1&ce1gtum; t ‘ .,2 _ an y, per cen um; Fu ammtc (10) Firearms, shells, and cartrid es, except those sold for the H86 Fonm mm ml of the United States, any State, gTerritory, or possession of the ° “P ‘ United States, any political subdivision thereof, the District of Columbia, or any foreign country while engaged against the German Hamm and bow, Government in the dpresent war, 10 per centum; kniyes. ° (11) Hunting an bowie knives, 10 per centum; D"k‘*d°“°”·““· (18% Dlglk llizlfives, daggers, sword canes, stillettos, and brass 0I' _ met c uc es, 100 per centum; etc (13) Portable electric fans, 5 per centum; °°’ ‘ (14) Thermos and thermostatic bottles, carafes, jugs, or other Sm,,k€,S.m,c,€s_ thermostatic containers, 5 per centum; _ _ (15) Cigar or cigarette holders and pipes, com sed wholly or m parit of meerschaum or amber, humidors, and smokilig stands, 10 per _ _ cen um; S{°‘ ’““°‘”°°* (16) Automatic slot-device vend` machines, 5 per centum, Mid m;l,§§`£,,‘j,p§,¥f‘f,§§_ by automatic slot-device weighing mldlziines, 10 er centum; if 6116 manufacturer, producer, or importer of any such machine operates it for profit, he shall ay a tax m respect to each such machine put mto operation equivafent to 5 per centum of its fair market value m the case of a vending machine, and 10 per centum of its fair market www value in the case of a_we1gh1ng machme; ` (17) Liveries and livery boots and hats, 10 per centum;
 * °“’Ss‘°NS AND DMS- and payments of the amount so collected shall be made at the same