Page:United States Statutes at Large Volume 47 Part 1.djvu/285

 72d CONGRESS. SESS. I. CH. 209 . J UNE 6, 1932 . 261 this paragraph shall apply only with respect to the importation MANUFACTUAa as' of such articles. The Secretary is authorized to prescribe all necessary regulations for the enforcement of the provisions of prescnbe Regniat d i ons to be . this paragraph. SEC. 602. TAX ON TIRES AND INNER TUBES. Tires and inner There is hereby imposed upon the following articles sold by the tubes . manufacturer, producer, or importer, a tax at the following rates (1) Tires w holly or in part of rubber, 214 cents a pound on total Rubber tires. weight (exclusive of metal rims or rim bases), to be determined un der r egul atio ns p resc ribe d by the Co mmis sion er w ith the ap roval of the Secretary. (2) Inner tubes (for tires) wholly or in part of rubber, 4 cents Hem tubes. a pound on total weight, to be determined under regulations presc ribed by the Commiss ioner with the approv al of the Secretary. SEC. 603. TAX ON TOILET PREPARATIONS, ETC. Toi let pr epa ra tio ns, There is hereby imposed upon the following articles, sold by the e2ieate. manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold : Perfumes, essences, extracts, perfumes, essences, toilet waters, cosmetics, petroleum jellies, hair oils, pomades, hair extracts, etc. dressi ngs h air r estora tives, hair dyes, tooth and mouth washes (except that the rate shall be 5 per centum), dentifrices (except that Dentifrices. the rate shall be 5 per centum), tooth pastes (except that the rate soaps, powders, etc . shall be 5 per centum), aromatic cachous, toilet soaps (except that the rate shall be 5 per centum), toilet powders, and any similar substance, article, or preparation, by whatsoever name known or distinguished ; any of the abo ve which are us ed or ap pli ed or intended to be used or applied for toilet purposes. SEC. 604. TAX ON FURS. Furs. There is hereby imposed upon the following articles, sold by the Rate. manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold : Articles made of fur on the Fur articles . hide or pelt or of which any suc h fur is the comp onent ma terial o f chief value. SEC. 605. TAX ON J EWE LRY, ETC. Jewelry, etc. There is hereby imposed upon the following articles, sold by the Rat e, manufacturer, producer, or importer, a tax equivalent to 10 per Articles of, whether centum of the price for which so sold : All articles commonly or com- real or imitation. mercially known as jewelry, whether real or imitation ; pearls, pre- cious and semiprecious stones, and imitations thereof ; articles made of, or ornamented, mounted or fitted with, precious metals or imita- tions thereof or ivory (not including surgical instruments or silver- Ivory. plated ware, or frames or mountings for spectacles or eyeglasses) watches ; clocks ; parts for watches or clocks sold for more than 9 Opera gla sses, lorr cents each ; opera glasses ; lorgnettes ; marine glasses ; field glasses ; gnettes, etc. Minimum co st and and binoculars. No tax shall be imposed under this section on articles for religious any article used for religious purposes, or any article (other than purposes excepted. watch parts or clock parts) sold for less than $3. SEC. 606. TAX ON AUTOMOBILES, ETC. Automobiles. There is hereby imposed upon the following articles sold by. the manufacturer, producer, or importer a tax equivalent to the follow- ing percentages of the price for which so sold : Tuck chassis and (a) Automobile truck chassis and automobile truck bodies (includ- bod ies . ing in both cases parts or accessories therefor sold on or in connec-