Page:United States Statutes at Large Volume 40 Part 1.djvu/1659

 cclxxxvm INDEX. War Revenue Act of 1917-Continued. Page- War Revenue Act of 1917'·—C0nti11ued. P¤z¤· rvnuc u·1ju.rrn=:s—continued. swam- Taxas-continued. tax on Interstate transportation; payable cancellation requirements 320 by user. . . . ... 315 preparation, distribution, etc., of stamps. . 320 on  owned ily carrier .. . 315 printing contracts authorized ..,.,,. 321 basis if no rate sched ed. I .. , . . . 315 termination of authority for .. 321 if for use m business of carrier, exempt 315 general interna] revenue laws applicable services to United States, States, etc., for mistakes, etc ... 321 exempt; regulation of .. 315 distribution of stamps for sale by post. receiver to collect; returns, etc. 315 _ masters; returns of collections .. 321 msunancm _ assistant treasurers or designated de— tax on life; weekly·payment plan .. 315 _ positaries; bond required ... 321 marine, inland, and fire 316 rates imposed; bonds, etc., of indebtedness. 321 casualty ... . ... 316 renewals; on amount seemed ,, 321 by corporations exempt from taxation, indemnity and surety bonds ... 321 excepeted .. 316 onaprenuum charges. 321 returns to made monthly; payments., 316 061171 cates of stock, original issue .. 322 wan nxcrsn wax to be attached on stock book .. 322 tax on sales wr manufacturers, etc., of certificates of stock, sales, or transfers. . 322 automob' es, etc. 316 collateral agreements exempt 322 mechanical musical instruments, talk- · transfers through brokers not included. 322 ing machines, etc. ... . 316 aiiixing of stamps  322 movingjpicture films not exposed ... 316 bills of sale; description required. 322 contaming picture ... 316 punishment for sales, etc., without jewelry ... . Z. . - 316 _ stamps. ... . .. 322 athletic articles, amusement games, etc. 316 bills of sale, etc., of products at extoilet preparations, etc. 317 · changes, etc., for future delivery., 322 proprietary medicines, etc. 317 clearing house transfers exempt .. 323 chewing gum. . . .. 317 contents of bills of sale, etc .,. 323 cameras. . 317 · punishment _ for failure to deliver monthly returns and payment of taxes by stamped bills. 323 ‘ manufacturers, etc-. .. 317 · cash sales for immediate delivery tax on floor stock, by holder. . ... 317 exempt: .. 323 payment, etc. . ... 317 drafts, promissory notes, etc 323 not imposed if title reserved .. . 318 real estate conveyances  323 annual tax onuseof yachts, powerboats, etc. 318 deeds of trust, etc., exempt ... 323 amount for part of a year ... 318 customhouse entries; warehouse withnmnssroxs AND mms drawals ... 323 tax levied on admissions to any place, etc.; foreign passage tickets; exemptions. 323 rates. .. . . 318 proxies; exceptions 324 free admissions ... . 318 powers of attorney, general. 324 cabareta, etc.; computation. . .. 318 for pension claims: etc., exempt .. 324 holders of boxes, etc: .. 318 playing cards; additional to present tax. 324 exemptions; shows, rides, outdoor amuse- parcel post pmkages ... . ... 324 ments, etc .. Z.. 318 transporting unstamped, forbidden. . 324 religious, educational, etc., entertain- wan nsnrn mx ments- .. . 319 additional to fonner tax .. 324 agricultural fairs, etc. 319 on net estate of persons dying hereafter; charges included as admissions. 319 rates. . ... 324 tax levied on dues or fees to_clubs, etc 319 not applicable to persons dying in service fraternal beneficiary societies, lodges, uring present war. ... 325 etc., exempt. . 319 from in%unes or_ disease within one receiver of admisions, etc., to make year a ter termination .. 325 monthly returns and payments 319 anurxwrsrnarrvn rnovrszous swam- nxzs Virgin Islands; articles from, subject to tax levied on  bonds, stocks, revenue tax  325 documentary instruments. etc .. 319 exempt from tax thereof .. 325 exemptions; securities of United States, articles to, subject to revenue tax foreign Governments, States, etc... 319 thereof 325 of building and loan asociations .. 319 exempt from United States tax ... 32.5 of ditch and  companies. 319 general revenue laws made applicable. .  325 punishment for issuing, etc., unstamped returns of taxable articles subgect to addipapers. . .. 320 t10l18l ta;. 325 shi ping unstamped parcel post articles. 320 extension of time for payment; bond for,. 325 selling, etc., unstamped articles 320 other methods for collection authorized  325 not canceling stamps .. 320 stamp tax penalties applicable ... .. . . 325 fraudulently removing, etc., stamps 320 punishment for violations of regulations; reusing stamps,. ... 320 additional nalty for evasions. 325 using iugumcignt stamps 320 enforcement regulaetions authorized ... 326 using cmmterieit stamps 320 temporary use of present stamps; payment using washed, etc., stamps. 320 for  ···---... -. . 326 hating possession of washed. etc., tax paid on articles under prior contracts stamps _,_.,. .,... 320 may be added to price .. . . . 326 forfeiture of articles, etc. . 320 payment of taxes by vendee to vendor 326