Page:United States Statutes at Large Volume 55 Part 1.djvu/738

 55 STAT.] 77TH CONG. , 1ST SESS.-CH. 412-SEPT. 20, 1941 713 by the manufacturer, producer, or importer a tax equivalent to 10 per centum of the price for which sold: "(a) Radio receiving sets, automobile radio receiving sets, combination radio and phonograph sets, and phonographs. "(b) Chassis, cabinets, tubes, reproducing units, power packs, antennae of the 'built-in' type, and phonograph mechanisms, which are suitable for use on or in connection with, or as com- ponent parts of, any of the articles enumerated in subsection (a), whether or not primarily adapted for such use. "(c) Phonograph records. "(d) Musical instruments." SEC. 546. MECHANICAL REFRIGERATORS. Section 3405 of the Internal Revenue Code is amended to read as 53 Stat. 412 . 26U. S.c. §3405. follows: "SEC. 3405. TAX ON REFRIGERATORS, REFRIGERATING APPARATUS, AND AIR-CONDITIONERS. "There shall be imposed on the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to 10 per centum of the price for which so sold: "(a) REFRIGaEATORS, rrc.- Refrigerators, beverage coolers, ice cream cabinets, water coolers, food and beverage display cases, food and beverage storage cabinets, ice making machines, and milk cooler cabinets, each such article having, or being primarily designed for use with, a mechanical refrigerating unit operated by electricity, gas, kerosene, or gasoline. "(b) REFRIGERATING APPARATUs.- Compressors, condensers, evaporators, expansion units, absorbers, and controls, for, or suit- able for use as part of, or with, a refrigerating plant, refrigerat- ing system, refrigerating equipment or unit, or any of the articles enumerated in subsection (a). "(c) AIR-coNDITIoNESR.- Self-contained air-conditioning units. "(d) CoMPoNENTS.-Cabinets, compressors, condensers, fans, blowers, heating coils, cooling coils, filters, humidifiers, and con- trols, for, or suitable for use as part of, or with, any of the articles enumerated in subsection (c)." SEC. 547. MATCHES. Section 3409 of the Internal Revenue Code is amended to read as 5 Stat. 412. follows: "SEC. 3409. TAX ON MATCHES. "(a) MANuFACrTuERS' TAx. - There shall be imposed upon matches sold by the manufacturer, producer, or importer, a tax of 2 cents per 1,000 matches, except that in the case of fancy wooden matches and wooden matches having a stained, dyed, or colored stick or stem, packed in boxes or in bulk, the tax shall be 5Y2 cents per 1,000 matches. "(b) FLOOR STOCKS TAX.- On matches subject to tax under subsec- tion (a) which, on October 1, 1941, are held and intended for sale, or for disposition in connection with the sale of other articles, there shall be levied, assessed, collected, and paid a floor stocks tax at the rate of 2 cents per thousand matches. The tax shall not apply to matches in retail stocks held at the place where intended to be sold or dis- posed of. The tax shall not apply to matches held for sale by the manufacturer, producer, or importer thereof, nor to fancy wooden matches or wooden matches having a stained, dyed, or colored stick or stem."

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