Page:United States Statutes at Large Volume 44 Part 1.djvu/818

 § 882 { sbzrna ze.-wm (7}  ar cigarette haldcra,   pipes.-·~Clgm· oraclga rette holders and {Rpm mmposw whom ar in part ol mee: mam ar amber, md huraldars, 10 per eeatam; a (8} C$¤·apented device; machines, and aa forth.——C0lz1 operated devices, cet;-eperatecl. raachlaes, and devices and mg chiues $rated by au substitute tar a coin, 5 per centum if the maaufactarw, producer, cr importer at any auch devié er machine agyeratm it for prcm, he shall pay a, tax in respec at each such device or machfae put into agrcratioa equlvalen ta 5,E¥1'yf&HH1m atitsiair amarkez value; F ;    T , (9) Mah-img; acts.--Mah·jwg, punk cl1:ew,' and simlla tile setspaad the ccrapaneut parts thereof, 10 per centuaz (June 2, 1@4, 4.01 p. pa., c. @4, 5 @0, 43 Stat. 322.)} ` 882.  at wholesale and retail; eempatatiaa at · tax.- If my maaufaclurer, producer, ·01‘ importer of any of th articles enumerated la` section @1 of this title ycuslomarik wlls such artlcla, both at ·wh0lmIe_ and at retail, the taxft · the case Bf any article sold by him at retail shall be ‘c0mputean the price for which like artlclm are sold bylzlm at whole wie. (Jaae;2 1924, 4.01 p.'m;, c. 34,] @0, 43 Stat, 322.) ._ 383. Saiei éalcs at msesfta  carporatiam; sales cl ham at lm than fair market price;-(a°)f°li' ariyipersou wh  manufactures, moducu; ar l@rts my- article enumerate la wctica @1 ot this title, sells ,5: leases such article tc a can penile; a&linted with such. person within the meaning q wctiea sw, at leg than tha fair market price obtninabl therefar, the tax thereon shall be. computed gm the  a the   at which such article is said or leased by such aHi1iatecerpcraticn. a l _ _ y. __f ,__· .. thre@h any. agreement, arrangement, or understanding, 0 otherwise, at less  the fair market price obtainable there fer, either; (1) ilu such manner _ as directly or -i¤dir,ec€l`§r“` t· beuent audi peraan ar any person directly dr lndirecfly inter cated ia the buaiaess of such persbu, or (2) wltlgflnteul ta cause such bcnem, rlgfgiucunt for which such article is eqh ar leased shall be ta to be the amcnmt which would hav beea received froui the mle ·0r lease pt such article it sch » cr leased at the fair illarket price. -:’(Ju11e, 2, 1924,4.01 p, my c; ZS4, {@1, 43 Stal:. 323;) - x· y , · Q V. ` @4. Sake;. scahytare, paintings, statunry, nad so forth.- There shall  levied, assessed, collecfedf and paid, up01 sculpture, ’mic¤tlags,_ statuary, art, porcelalns, l and bronze: and by any person other tha; the artist, a  equiralent to , epcr aeatum of the price for which so sold; This sectlea aha] act apply wllthe sale army auch article (1) to an edacatioua ar zreliglcua iaatgltutlcn cr public art museum, or (2) by · au] dealer ala auch irtlclea to another dealer in auch artlclm fd resale. _(Jupe_2, 1924, 4.01 p. m., c. @4, $_ 602, 43 Stat. 323; ~ 835. Same: retaraa;__ti¤in far paymémk-··Every_‘pe1*sca llabl fur any mx lmpeaed'by—secti0u @1 or _@4 @1 tbla Qitle alla] make jaicathl; returns  oath- lu; duplicate ‘a¤d‘ pay _ thtaxes imma! by auch A®ic¤g| to the collector tar the dlatrlc in which la located the princlmi place of   Such rc mms shall contain [such rluformatioaeaad be made atl suc} times and in auch mnaer as the mmmmcaw,. with-the ap preaal ar the Secretary, may by ·r%als.tlaaa prescribe. _ . · The tax shall, with0¤t aascement bl the wmmiulamr m notice Irma the collector, he due and payalila ta the ccllectcx at the Ltime as Exec} for Bling the return, It the tu is nd paid when due, there `ahall be aéded as part at the tax mteres _ at ine rate of 1 per ceatumj month from- tM» time wlién tbl tax became due until paid. (Juae 2. 1924, 4.01 p._ .;:1., c. @4 § 603, 43 Stal; 324.) ( —· ‘ » a 886. Tax ca jewelry, and Sa farth; ammt; returns; time fn; paymeati (i¤term.~———(a) 'l‘ex·e shall bé levied, assesed, cal lecled, mm paid upon all articles commonly or ccmmerclall; kuowuf as jewelry, whether real or imitatioim: pearls, preclou.
 * (b) It my such person sells or leasesesuch article whelthe

ERNAL REVENUE 804 ,- and mmimfccicus stqmm, and imitations therscf; articles made r- ct, or crmmezxted mmnntcd or Htted with, precious metals 0;- imitations thefeot or ivory; watches; clocks; é;1e1·*&~g¥&sx§$; 1- lorgzgcttes; marine glasses; éeld glqssm; and bixzacqlars; umu L- any of the above when scid or wxzsed by or for sx dealer or e centqm or me  for wma; sg mm at- mm st (b) The tax imposed by 'subdivisicé (ax) shall not apply m at (1*7) sux·§cal instruments, musical ixgzztmments, cyeglazssm, ww. t· tucgtés, or siIve1··pIatéd T flgtftabfewarc, or. artfélcs used for YQ- 1* iigimgs purpows; (2) sttigzles void or leased mr an amount g. ngt *11; exqm qt $30;.-or (3) watches wid 01* Rum for an _ amémnt not in excesglsrf    ~ — (c) Every persmx miipg any of th; drticm ézmmented in a this mctimt sha!} malta  under oath in dupliemc y 0 (monthly 91* ‘-quarterly és} lhs Cogmiswrner eat Interns} Reven mm with  approval bt chg Secretary éf, the Ermsury, may d pmxribe) dud pay the taxa impcsed in r t"té> m& artie· clcs by this section t0» the cckiéctpr {cr tha diurlct i¤1rhi—e·h _ iz. located the princiml place pt business. Such;   shall r contain such infcimaticn dud be made at m¢ time mé in 0 such manner gs the Said ww  ·»»»»  with the amevél ot d the Secretary ct the Trcawry, mg? by @l•ti¤é¤ prmribe. r- T (d) The tax shall, without   by we cmnisdamr ·t or notice from the pollectqrg be due Fam ptynbie to the celwctér e at the time m Bxed for ming the lretum. it the tax is not if paid whesi due, there Shall lx ww aspart at the tax mterwt d at the raté bf 1 pkt centum {month hom the   wma the tax bebame due untilzpaid. (June 2, 1924, 4.01 p. m., c. 54, r $604;_43Stnt:324.)     N _ 0 x _ 887. Baynieht of tu by vmdee u-   b muh casey: e- to whombaidg ref¤n&; dealer ée&;~é¢L-—·(_¤) It (1); my perm o has, prior to January 1, 1924, maée a bcmtédg ccmtract with r- a dealé tor, the dale or {ease, after 14I01  July 2, 0 1924, ot any nrtiqke in rwpect of which s tax is  bi ri section _881 of this title, or. by this subdivision, and in rupee! at c- which nb corresponding tax sms impésed by saétkm 000 M the r1» revenue abt cit 1921 (Forty-secouq Statutés, page @1), and (2} ,,, such contract does act permit thessdding, to the amomt to `be paid thereunder, of the whole of the tau} impomé by said, - Section ·SS1A 01% by this subdivisicm; than that `vendac at ¤ " shall, in lieu of the vendor of lessor, psy m   of   tax 5 permitted te be added -t9_ the contract price. It 3 —cq§trsct at L1_ the character `hbove descxflbadwns mgde with any peisgm what J _ than a dealar. no tax shqlf becgzslfécted unda this chapter. y__ 0 (b’) If—(1) may pcrsdn bca, pyicrt to Inaaaty 1, IQ4, mma 1.- g. hmm jéda contract with °a¤y“ 0t]}&1"`]}&1TSO§ for tbé sale or )“ leash, utter 4,01 postmeridtaix, July 2,1924, of kay ankle in rea spcct ot which a tax   by sectimx 881 at this title; nw {1 .1:: 1·&pwt ot which ai   but pmtuitrax was imma! e  by sccti0¤*900 of the rgvegnuqagt at 1021 (F*m·t,v·secc¤d Statutes,
 * his csmts for consumptimx or use, a fu: equivaient tc 5 pier
 * ,—`- imjiosed by Said section 881 at by this ssubdivision as is not ss
 * t p. 291) ; (2) tm qémtrict prim immdei the among of the tax

t- imposed by seetkm, 900 `eft the mveiznue act, ci 1W1,‘a¤d {3) tx such contract docu mt? permit the dedtictiqm, from tha H ermit »J- to be paid thsieundcxg of  whole qt the dl5ei·e¤ce betéem the corr im tax-   B! mctfon 900 of the revenae r ict of -19M; and thé tax   by uk:} mgction ,881; theg the r. 'ivendor or lama? shall   to the » vémleet or i  so much t ot. thi amount of such dtficrwce ~as is not m permitted to bet t dedngcted from the contract price. _ M _ _- _ “ _ ` a   (c) It (1) my peimn has, prior to Jméary 1, 1924, més L,._ a hom Eds contraét with any other person for the sale c1· lease, liter June 2, 19%. cfjany article inrewect of which 5 r ta: was   by gection 900 cr 904 of me revenue het of 0- 1921, and in   dt which no mrzwpondiuz tv!-its imposed y ~by sectiégn 881 at this titlg, (2)— the émitract pricé includes the s 0 amount    tax imposed by mct10x;”900_ or 904 of thqrevenuq