Page:United States Statutes at Large Volume 40 Part 2.djvu/1000

 INDEX. 2319 Page. Pago. War Revenue Act of 1917-Continued. WAR EXCESS PROFITS TAX-continued. invested capital determined from monthly average of the year.. War Revenue Act of 1917-Continued. CIGARS, CIGARETTES, AND TOBACCO 306 additional tax on cigars; rates on retail price....... 312 313 stocks, etc., not subject to tax, bor- rowed money, etc., not included. corporations or partnerships. individuals..... 306 "retail" defined; stamps to indicate.. cigarettes; packages required.. 313 306 imported included...... manufactured tobacco and snuff. 313 306 313 foreign corporations, etc., from sources in United States.......... 313 306 additional packages for... additional tax in effect in thirty days; packages allowed before... reorganized, etc., business.. 306 313 tax on business with nominal capital, etc.; deductions....... deductions if invested capital not satisfac- torily determined... 307 313 .... on designated amount of stock on hand at half of increased tax......... tax on cigarette paper and tubes. 807 PUBLIC UTILITIES 314 ..... further allowance to domestic persons.. regulations to be prescribed for.. 307 tax on interstate transportation; freight 314 307 314 express........... passenger; exemptions.. 314 307 314 partnerships to make returns of incomes; minimum............ general revenue laws applicable. regulations, etc.; information to be fur- nished.. 307 314 314 307 seata, berths, and staterooms...... collection on prior purchases, etc... partially used tickets and cash fares.. oil by pipe line......... messages; electric and radio; limitation. payable by user.... 315 excess profits tax provisions repealed. 308 315 amount paid on account of, to be credited this tax....... 315 308 315 munition tax for 1917 reduced. 308 on commodities owned by carrier... basis if no rate scheduled. ....... 315 to cease January 1, 1918.. 308 315 BEVERAGES if for use in business of carrier, exempt. services to United States, States, etc., distilled spirits; additional tax on all; ex- 315 ception..... 308 exempt; regulation of..... receiver to collect; returns, etc. 315 308 INSURANCE for beverages..... perfumes containing. importing, prohibited; if for other than beverages allowed.... 308 ....…...…..... 315 tax on life; weekly-payment plan......... marine, inland, and fire.... 316 308 casualty.. 316 transfers from distilleries, etc........... ethyl alcohol for denaturing, etc., ex- 300 316 309 empt from time restrictions......... for other than beverages, distillery rules modified...... by corporations exempt from taxation, excepted....... returns to be made monthly; payments... WAR EXCISE TAX 316 309 additional tax on stock held by re- tailers, etc... tax on sales by manufacturers, etc., of automobiles, etc.. 309 316 .….….. rectified spirite; additional tax on; gin ex- cepted....... 310 316 ..... mechanical musical instruments, talk- ing machines, etc........ moving-picture films not exposed. containing picture.. 316 310 316 310 jewelry... reduction of proof after rectifying, un- lawful; reusing permitted, etc. exemption of tax paid cordials, etc. blending pure wines and straight whiskies......... whisky restrictions.. 316 athletic articles, amusement games, etc. 316 310 toilet preparations, etc... 317 310 proprietary medicines, etc.. 317 .…...... 310 chewing gum.. 317 regulations, etc., to be made........... punishment for violations; double tax for evasions.... cameras.. 317 310 monthly returns and payment of taxes by 310 manufacturers, etc... 317 stamp regulations; issues discontinued. meters, etc., required at distilleries, etc... 311 tax on floor stock, by holder. 317 311 ayment, etc... 317 311 not imposed if title reserved.. 318 annual tax on use of yachts, power boats, 311 etc....... 318 penalty for noncompliance............. fermented liquors; additional tax on beer, etc. removal to industrial distilleries with- out paying tax allowed. regulations, etc. wine, liqueurs, cordials, etc.; present tax doubled.... stock on hand to pay additional tax; quantity exempt. 311 amount for part of a year.. 318 ADMISSIONS AND DUES 311 ....... .…….…..... tax levied on admissions to any place, etc.; ratee.. 318 311 free admissions. 318 brandy or wine spirits withdrawn for forti- 318 318 cabarets, etc.; computation. holders of boxes, etc... exemptions; shows, rides, outdoor amuse- menta, etc.... 318 312 312 319 fying wine; present tax doubled.... 311 tax on, used in fortifying sweet wines... 312 in sweet wines held by producer..... withdrawn for fortifying, but not used. tax on sirups for soft drinks, etc......... 312 unfermented grape juice, soft drinks, etc., bottled.......... natural mineral waters, bottled.. manufacturers, etc., to make monthly returns................ 312 tax on carbonic-acid gas in drums; mode of payment... religious, educational, etc., entertain- ments............ agricultural fairs, etc... charges included as admissions. 319 319 312 312 319 tax levied on dues or fees to clubs, etc.... fraternal beneficiary societies, lodges, etc.. exempt.... 319 ....... receiver of admissions, etc., to make monthly returns and payments..... 319 312