Page:United States Statutes at Large Volume 56 Part 1.djvu/1007

 77TH CONG. , 2 D SESS.-CH. 619-OCT. 21, 1942 of insertion of a coin, token, or similar object and which, by applica- tion of the element of chance, may deliver, or entitle the person play- ing or operating the machine to receive, cash, premium, merchandise, or tokens. The term does not include bona fide vending machines in which are not incorporated gaming or amusement features. For the purposes of this section, a vending machine operated by means of the insertion of a 1 cent coin, which, when it dispenses a prize, never dispenses a prize of a retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens shall be classified under clause (1) and not under clause (2)." (c) EFFETIVE DATE OF AMENDMENTS.- The amendments made by this section shall be first applicable as follows: (1) In the case of machines the rate of tax on which is in- creased, to the year beginning July 1, 1943. (2) In the case of machines not subject to tax prior to such amendments, no tax shall be payable with respect to any period before the effective date of this title. (3) In the case of machines if the limitation on the amount of the prizeadispensed is 5 cents, to the year beginning July 1, 1942. SEC. 618. SALE UNDER CHATTEL MORTGAGE. (a) RETAIL SALES TAxES.-Section 2405 (relating to tax where article sold under installment or conditional sale contract) is amended by striking out "or (c) a conditional sale" and inserting in lieu thereof the following: "(c) a conditional sale, or (d) a chattel mortgage arrangement wherein it is provided that the sales price shall be paid in installments." (b) MANUFACTuREBS' SALES TAXES GENERALuY. -Section 3441 (c) (1) (relating to tax where articles are sold under installment or conditional sales contracts) is amended by striking out "or (C) a conditional sale" and inserting in lieu thereof "(C) a conditional sale, or (D) a chattel mortgage arrangement wherein it is provided that the sales price shall be paid in installments". SEC. 619. REPEAL OF CERTAIN PROVISIONS RELATING TO MIXED FLOUR. Chapter 18 and Part IV of Subchapter A of Chapter 27 are repealed. SEC. 620. TRANSPORTATION OF PROPERTY. 979 55 Stat. 719. 26U. .C., Supp.I. §2405. 66 Stat. 715. 26U. 8.C., Supp. I. § 3441 (c) (1). 53 Stat. 260, 3R2. 26 U..S. C. ii 230- 23C9, 32153217 . (a) Chapter 30 is amended by inserting at the end thereof the S S"'.at 1. 34o0- following new subchapter: a474; supp. I, ch. o. "Subchapter E-Transportation of Property "SEC. 3475. TRANSPORTATION OF PROPERTY. "(a) TAx. -T here shall be imposed upon the amount paid within the United States after the effective date of this section for the trans- portation, on or after such effective date, of property by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 3 per centum of the amount so paid, except that, in the case of coal, the rate of tax shall be 4 cents per short ton. Such tax shall apply only to amounts paid to a person engaged in the business of transporting property for hire, including amounts paid to a freight forwarder, express company, or similar person, but not including 56 STAT.]

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