Page:United States Statutes at Large Volume 65.djvu/555

 65 STAT.]

PUBLIC LAW 183—OCT. 20, 1951

521

the benefit of the State, political subdivision, United States, agency, or instrumentality. For the purposes of this subsection the term "(e)(1) H O M E AND GARDEN TOURS.—Any admission to a home or garden which is temporarily opened to the general public as part of a program conducted by a society or organization to permit the inspection of historical homes and gardens—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual. "(2) HISTORIC SITES.—Any admissions to historic sites, houses, and shrines, and museums conducted in connection therewith, maintained and operated by a society or organization devoted to the preservation and maintenance of such historic sites, houses, shrines, and museums—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual.*' SEC. 403. EFFECTIVE DATE OF AMENDMENTS RELATING TO ADMISSIONS. The amendments made by sections 401 and 402 shall be applicable with respect to amounts paid on or after the first day of the first month which begins more than ten days after the date of the enactment of this Act for admissions on or after such date.
 * State' includes Alaska, Hawaii, and the District of Columbia; or

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SEC. 404. TAX ON CABARETS, ROOF GARDENS, ETC. (a) BAUJROOMS AND DANCE HAIJ:.S.—Section 1700(e)(1) (relating i R cfi i7oo (3) to tax on cabarets, roof gardens, etc.) is hereby amended by inserting (pafter the second sentence thereof the following new sentence: " I n no case shall such term include any ballroom, dance hall, or other similar place where the serving or selling of food, refreshment, or merchandise is merely incidental, unless such place would be considered, without the application of the preceding sentence, as a 'roof garden, cabaret, or other similar place'." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall be applicable only with respect to periods after 10 antemeridian on the first day of the first month which begins more than ten days after the date of the enactment of this Act. Part II—Tax on Cigarettes SEC. 421. TAX ON aOARETTES. (a) INCREASE IN RATE.—Section 2000(c)(2) (tax on cigarettes) 26 u.^s! c.*§2000 (c) is hereby amended by striking out "$3.50 per thousand" and inserting (2). in lieu thereof "$4 per thousand until April 1, 1954, and $3.50 per thousand on and after April 1, 1954". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect on the first day of the first month which begins more than 10 days after the date of the enactment of this Act. SEC. 422. FLOOR STOCKS TAX AND FLOOR STOCKS REFUND ON CIGARETTES. Section 2000 (relating to tax on tobacco, etc.) is hereby amended by g^f ^***- ^i^; sestat. adding at the end thereof the following new subsections: 26 U.S.C. § 2000. "(f)

1951 FLOOR STOCKS T A X. —

"(1) TAX.—Upon cigarettes subject to tax under this section weighing not more than three pounds per thousand, which on the effective date of section 421 of the Revenue Act of 1951 are held by any person for sale, there shall be levied, assessed, collected, and paid a floor stocks tax at a rate equal to the increase in rate of tax made applicable to such cigarettes by the Revenue Act of 1951. "(2) RETURNS.—Every person required by this subsection to pay any floor stocks tax shall, on or before the end of the month

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