Page:United States Statutes at Large Volume 40 Part 1.djvu/1143

 sixTY-F1FrH coiiennss. Sess. 111. cH. 18. 1919. 1125 The tax shaH, without assessment by the Commissioner or notice Tmfexjfl "*xént from the collector, be due and tpayable to the collector at the time Penalty iéyiiir railso fixed for filing the return. I the tax is not paid when due, there H"` shall be added as lpart of the taxapenalty of 5 per centum, together vgthinterelst at lp e ratip of 1 pg-sr centum for each full month, from t etimew ent etax ecame ue. Sec. 906. That on and after the Ist day of May, 1919, any person b,Q§gl§*&°¤·Pi°*¤*¤ ¤¤i· engaged in the business of leasing or licensing for exhibition positive M0¤thiyt=¤¤¤fa¤t· motion—picture films containing pictures ready for projection shall °ls"°"‘l"“°"°° pay monthly an excise tax in respect to carrying on such business equal to 5 per centum of the total rentals earned from each such H b lease or hcenseduring the precedmghmonth. If a person owning .¤. °”°m°d ""' such a fihn exhibits it for rofit he s all pay a tax uivalent to 5 per centum of the fair rentail or license value of such &~at the time and place where and for the period during which exhibited. If any p»g?7ei°i?`Ziiii¤°i°¤i1i°°¢°·i such person has, prior to December 6, 1918, made a bona fide con- ’°°*“· tract with any person for the lease or licensing, after the tax imposed by this section takes effect, of such a film for exhibition for profit, and if such contract does not permit the adding of the whole of the tax imposed b this section to the amount to be paid under such contract, then the lreiseef or licensee shall, in lieu of ttfhp leslsgr&(p:l·0l1icmst¢{p·, aysomuc o suc taxasisnotsopermit to to e gontract price. The tax imposed by this section shall be in lieu iigzupiidznmhx pg the taiximppsed by subdivisions (c) and (d) of section 600 of the evenue ct o 1917. _ Sec. 907. (a) That on and after May 1, 1919, there shall be levied, c1¤€°1§°i1§geii¤u` . assessed, collected and paid (in lieu of the taxes imposed by sub- *‘”“»*’·""· divisions (g) and G1: of section 600 of.the»Revenue ct of 1917) a tax of 1 cent for 25 cents or fraction thereof of the amount paid for any of the following articles when sold by` or for a dealer or his estate on or after such ate for consumption or use: (1) Perfumes, essences, extracts, toi et waters, cosmetics, petro- ’*`°“°*¤’**°l°•·°°°· leum jellies, hair oils, plomades, hair dressings, hair restoratives, hair dyes, tooth and mout washes, dentifrices, tooth pastes, aromatic cachous, toilet owders (other than soap powders), or any similar substance, articlia, or preparation by whatsoever name known or distinguished, any of the a ove which are used or applied or intended to be used or applied for toilet purposes; (2) Pills, tablets, powders, tinctures, troches or lozenges, sirups, c,,};';’¥;§’gf°” '"°*“‘ medicinal cordials or bitters, anodynes, topics, plasters, liniments, ' salves, ointments, pastes, drops, waters (except those taxed under section 628 of this Acig, essences, spirits, oils, and other medicinal ·*’***·P·m°· preparations, compoun s, or compositions (not including scrums and ant1toxins), upon the amount paid for any of the above as to which the manufacturer or producer claims to ave any private formula, secret, or occult art for making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters atent, or trade—mark, or which (' prepared by any formula, ublislhed or unpublished) are held out or recommended to the publiclby the makers, vendors, or proprietors thereof as proprietary medicines or medicinal proprietaigsarticles or fpreparations, or as remedies or s ecifics for any disease, eases, or a ection whatever affecting thelliuman or animal body: Promkled, That the pro- {m;m_ visions of this section shall not a ply to the sale of vaccines and bacterines which are not advertised) to the general lay public, nor to the sale by a physician in personal attendance upon a patient of medicinal preparations not so advertised.