Page:United States Statutes at Large Volume 55 Part 1.djvu/742

 55 STAT.] 77TH CONG. , 1ST SESS.-CH. 412-SEPT. 20, 1941 electric flat irons; electric air heaters (not including furnaces); electric immersion heaters; electric heating pads and blankets; electric, gas, or oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumption on the premises; electric mixers, whippers, and juicers; and household type electric vacuum cleaners; 10 per centum. "(4) PHOTOGRAPHIC APPARATUS. -Cameras and lenses; unex- posed photographic films (including motion picture films but not including X-ray film), photographic plates and sensitized paper; photographic apparatus and equipment; and any apparatus or equipment designed especially for use in the taking of photo- graphs or motion pictures or in the developing, printing, or enlarging of photographs or motion picture films; 10 per centum. "(5) ELECTRIC sIGNs. -Neon-tube signs, electric signs, and electric advertising devices, 10 per centum. "(6) BUSINESS AND STORE MACHINES. -Adding machines, addressing machines, autographic registers, bank proof machines, billing machines, bookkeeping machines, calculating machines, card punching machines, cash registers, change making machines, check writing machines, check signing machines, check canceling machines, check perforating machines, check cutting machines, check dating machines, other check protector machine devices, computing machines, coin counters, dictographs, dictating machine record shaving machines, dictating machines, duplicating machines, embossing machines, envelope opening machines, eras- ing machines, folding machines, fanfold machines, fare registers, fare boxes, listing machines, hne-a -time and similar machines, mailing machines, multigraph machines, multigraph typesetting machines, multigraph type justifying machines, numbering machines, portable paper fastening machines, pay roll machines, pencil sharpeners, postal permit mailing machines, punch card machines, sorting machines, stencil cutting machines, shorthand writing machines, sealing machines, tabulating machines, ticket counting machines, ticket issuing machines, typewriters, tran- scribing machines, time recording devices, and combinations of any of the foregoing, 10 per centum. "(7) RUBBER ARTICLES.- Articles of which rubber is the com- ponent material of chief weight, 10 per centuni. The tax imposed under this paragraph shall not be applicable to footwear, articles designed especially for hospital or surgical use, or articles taxable under any other provision of this chapter. "(8) WASHING MACHINES. - Washing machines of the kind used in commercial laundries, 10 per centum. No tax shall be imposed under this paragraph on washing machines of the house- hold type. "(9) OPTICAL EQUIPMENT. -Refractometers; spectrometers; spectroscopes; colorimeters; polariscopes; optical measuring in- struments; telescopic sights; projection lenses and prisms; optical machinery; microscopes; telescopes; photo-micro and micro-pro- jection apparatus; fire control optical instruments; and search- light mirrors and reflectors; 10 per centum. "(10) ELECTRIC LIGHT BULBS AND TUBES. -Electric light bulbs and tubes, not including articles taxable under any other provi- sion of this subchapter, 5 per centum. (b) EXEMrPTION IF ARTICLE TAXBLE AS JEWELRY. -No tax shall be imposed under this section on any article taxable under section 2400 P OP. 7 18 (relating to jewelry tax). "(c) EFFEcrTIvE DATE.- This section shall take effect on October 1, 1941." 717

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