Page:United States Statutes at Large Volume 40 Part 1.djvu/1142

 1124 sixTY-F11rtrH coxcnnss. sw. III. Ch. is. 1919. P,§r§§S‘f§,“g}XE“· _ (5) Purses, pocketbooks, shopping and hand bags, on the amount in excess of $7.50 each; m}°,_g"jQ§,l°“gh““g "°‘· (6) Portable lighting Hxtures, including lampls of all kinds and ' lamp shades, on the amount in excess of $25 eac ; U¤1*·~"=·S»·¤¤¤· (7) Umbrellas, parasols, and sun shades, on the amount in excess of $4 each; I°`¤”S· (8) Fans, on the amount in excess of $1 each; H°“S°°°°*·‘·°‘°· (9) House or smoking coats or jackets, and bath or lounging _ robes, on the amount in excess of $7 .50 each; "’·‘““°’d$°P“‘°’°‘*'· (10) Men’s waistcoats, sold separately from suits, on the amount in excess of $5 each; W°m"“'S*"*S·°”°· (11) Women’s and misses’ hats, bonnets, and hoods, on the Mews hm ew amount in excess of $15 each; _ Mm,Sc3ps’m' (12) Men’s and boys’ hats, on the amount in excess of $5 each; Bmw sho; apc (13) Men’s and boys’ caps, on the amount in excess of $2 each; Emliaou. ` (14) Men’s, women’s, m1sses’, and be s’ boots, shoes, pum , and slippers, not including shoes or appliances made to order iiir any person having a crippled or deformed foot or ankle, on the _ amount in excess of $10 per pair; - M°“’s"°°"“"S#°‘°· (15) Men’s and boys’ nec ties and neckwear, on the amount in excess of S2 each; Mmssuk h°”» °*°· (16) Men’s and boys’ silk stockings or hose, on the amount in _ _ _ _ excess of $1 per pair; i,,gl;"§{‘§"s Suk Sum" (17) Women’s and misses! silk stockings or hose, on the amount in excess of $2 per pair; M<i¤'$S'¤*¤S- (18) Men’s shirts, on the amount in excess of $3 each; _,,§“’“m°s’“”°"w°°r’ (19) Men’s, women’s, rnisses’, and boys’ pajamas, night gowns, _ and underwear, on the amount in excess of $5 each; and K""°“°“*°°°‘ (20) Kimonos, petticoats, and waists, on the amount in excess _ of $15 each., E"°°p“°“" (b) The tax imposed by this section shall not apply (1) to any article enumerated) in paragraphs (2) to (8), both inclusive, of subdivision (a), if such article is made of, or ornamented, mounted, or fitted with, precious metals or imitations thereof or ivorv, or (2) to any article made of fur on the hide or pelt, or of which any such fur is the component material of chief value, or to (3) any article C mm tc b enumerated in subdivision (17) or (18) of section 900. Weller. °°’ ° “Y (c) The taxes imposed by this section shall be paid by the purchaser to the vendor at the time of the sale and s all be collected, ’*””·*’· ““'*· returned, and paid to the United States by such vendor in the 581119 T Y I b_ d l_ manner as provided in section 502._ _ ei-, °¤:°fel~°?`eiZ·,l¤af.fc· SEO. 905. That on and after April 1, 1919, there shall be levied, commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semiprecious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, lprcc10¤S metals or imitations thereof or ivory (not including surgica instruments); watches; clocks; opera glasses; lorgnettes; marine §lasses} field glasses; and binoculars; upon any of the above when sol by or for a dealer or his estate for consumption or use, a tax equivalent to 5 pier centum of the price for which so sold. _ Returns to be mcs, very {person selling any of the articles enumerated in this section “°‘ shall ma e returns under oath in duplicate (monthly or quarterly as the Commissioner, with the approval of the Secretary, mav prescribe) and pay the taxes imposed in respect to such articles by this section to the collector for the district in which is located the Dams- principal place of business. Such returns shall contain such infol‘1H¤· tion and e made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulatkofls prescribe.
 * ’*°°"S*°‘°· assessed, collected, and aid (in lieu of the tax imposed by subdivision (e) of section 600 oi) the Revenue Act of 1917) upon all articles