Page:United States Statutes at Large Volume 56 Part 1.djvu/1006

 PUBLIC LAWS-CH. 619-OCT. 21, 1942 53 Stat. 412. 26U. 8. C., Supp.I, §3405. 55 Stat. 717. 26U.S.C .,Supp.I, § 3406 (a) (6). 53 Stat. 421 . 26U.S.C.i3460; Supp. I, 13460. 55 Stat. 722. 26U. S.C ., Supp. I, § 3267 (a) (2), (3). 55 Stat. 723. 26U. S.C .,Supp.I, § 3267 (b). blind, to frames or mountings for spectacles or eye-glasses, to a fountain pen or smokers' pipe if the only parts of the pen or the pipe which consist of precious metals are essential parts not used for ornamental purposes, or to buttons, insignia, cap devices, chin straps, and other devices prescribed for use in connection with the uniforms of the armed forces of the United States." SEC. 614. REFRIGERATORS, REFRIGERATING APPARATUS, AND AIR - CONDITIONERS. Section 3405 is amended to read as follows: "SEC. 3405. TAX ON MECHANICAL REFRIGERATORS AND SELF-CON- TAINED AIR-CONDITIONING UNITS. "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 sold: "(a) REFRIGERATORS. -Household type refrigerators (for single or multiple cabinet installations) having, or being primarily designed for use with, a mechanical refrigerating unit operated by electricity, gas, kerosene, or gasoline. "(b) REFIGRATING APPARATus.- Cabinets, compressors, con- densers, evaporators, expansion units, absorbers, and controls for, or suitable for use as parts of or with, household type refrigerators of the kind described in subsection (a) except when sold as component parts of complete refrigerators or refrigerating or cooling apparatus "(c) AIR-CoNDmroNERs. - Self-contained air-conditioning units." SEC. 615. EXEMPTION OF CERTAIN CASH REGISTERS. Section 3406 (a) (6) (relating to tax on business and store machines) is amended by inserting after "cash registers" the following: ", except cash registers of the type used in registering over-the-counter retail sales". SEC. 616. EXEMPT TRANSPORTATION OF OIL BY PIPE LINE. Section 3460 (relating to tax on transportation of oil by pipe line) is amended by adding at the end thereof the following new subsection: "(c) EXEMPT TRANsPORTATION. -For the purposes of this section, the term 'transportation' shall not include any movement through lines of pipe within the premises of a refinery, a bulk plant, a terminal, or a gasoline plant, if such movement is not a continuation of a taxable transportation. The crossing of rights-of-way, streets, highways, railroads, levees, or narrow bodies of water, in connection with such a movement, shall not of itself constitute such movement as being · 'transportation'." SEC. 617. COIN-OPERATED AMUSEMENT AND GAMING DEVICES. (a) INCREASE IN RATE ON GAMBLING DEVICES.- - Section 3267 (a) (2) and (3) (relating to rate of tax on gambling devices) is amended by striking out "$50" and inserting in lieu thereof "$100". (b) DEINrrIoN.- Section 3267 (b) is amended to read as follows: "(b) DrEFINITo.-As used in this Part, the term 'coin-operated amusement and gaming devices' means (1) any amusement or music machine operated by means of the insertion of a coin, token, or sim- ilar object, and (2) so-called 'slot' machines which operate by means 978 [56 STAT.

�