Page:United States Statutes at Large Volume 40 Part 1.djvu/333

 314 SIXTY-FIFTH CONGRESS. Srss. I. Ch. 63. 1917. °'°*”,,f,";]‘x°}‘*°°° upon all manufactured tobacco, snuff, cigars, or cigarettes, removed from factory or customs house after the passage of this Act but prior to the time when the tax imposed by section four hundred or section four hundred and one upon such articles takes effect, an additionall tax pqual to one-half the tax imposed by such sections u on suc artic es. ,u§§S§f”*°°P°P°'“’“** PSec. 404. That there shall be levied, assessed, and collected upon S¤¤¤i>¤¤=¤¤- cigarette paper made up into packages, books, sets, or tubes, made up in or imported into the United States and intended for use by the smoker in making cigarettes the following taxes: On each pac age, book, or set, containing more than twenty-five but not more than fifty papers, one-half 0 1 cent; containing more than fifty but not more than one hundred apers, 1 cent; containing more than one hundred pa rs, 1 cent fiir each one hundred papers or fractional part thereoge and upon tubes, 2 cents for each one hundred tubes or ractional part thereof. ’““ *"° Trrrm V.—Wn Tax on Facrnmss Frmmsnmn nr Pmsuc Urn.1- Tms, arm Iusunarrcn. mY,K°°"’”'"""“”` Sec. 500. That from and after the first day of November, nineteen PM v· im hundred and seventeen, there shall be levied, assessed, collected, and °‘ *°“”‘°” wm- paid (a) a tax equivalent to three per centum of the amount plaid for the transportation by rail or water or by any {01111 of mec anical motor povyergahep in compegtépp with carriers byl  or yivaéter of ro e tcons1gn' e mcne int int e United States E‘°””°'°h°°" lic sndlilierg (b) lgtaxof 1 cent for each 2(Ireents, or fraction thereof, paid to any person, corporation, partnership, or association, engaged in the business of tranzprting parcels or packages by express over regular routes between ed terminals, for the transportation of any _ gackage, parcel, or shipment byixexpress from one point in the United {_’,@f','j·;; mum tates to another: Promkied, at nothing herein contained shall be construed to require the carrier collecting such tax to list separately in any bill of lading, freight receipt, or other similar document, the amount of the tax herein gevied, if the total amount of the freight and P““”*°‘· tax be therein stated; (c) a tax equivalent to eight per centum of the amount paid for the transportation of persons b rail or water or by any form of mechanical motor power on a regular established line when m com etition with carriers by rail or water, from one point in the Unitedp States to another or to any oint in Canada or Mexico, m“"““"‘°"‘°"'“· where the ticket therefor is sold or issued) in the United States, not including the amount paid for commutation or season tickets for Sm, bm! md trips less than thirty miles, or for transportation the fare for which mtmém. ’ does not exceed 35 cents, and a tax equivalent to ten per centum of the amount paid for seats, berths,_and staterooms in parlor cars, Col} ggbggr sleeping cars, or on vessels. If a I!11l€8.g6 book used for such trans- ' portation or accommodation has been purchased before this section takes eHect or if cash fare be paid, the tax imposed by this section shall be collected from the person presenting the mileage book, or paying the cash fare, by the conductor or other agent, when presented or such transportation or accommodation, and the amount so collected shall be paid to the United States in such manner and at such times as the Commissioner of Internal Revenue, with the approval P“'°l““Y`“°°°l°k°°" of the Secret of the Treasury, may prescribe; if a ticket (other than a mileagzrbook) is bouglht and (partially used before this section es into effect it shall not e taxe but boqght but not so used ggfore this section takes effect, it shall not be v 'd for passage until the tax has been paid and such payment evidenced on the ticket in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation pre-