PUBLIC LAWS--CH. 412-SEPT. 20 , 1941 54 Stat. 522, 524, 525. 26U.S.C.§§1650 (a), 2004, 3190. (b) The rates specified in subsection (a) shall be applicable only with respect to the period after the date of the enactment of this Act, and the rates specified in section 1650 (a), section 2004, and section 3190 of the Internal Revenue Code shall not apply with respect to such period. PartIII-Increases in Rates of Existing Excise Taxes SEC. 531. PLAYING CARDS. 53Stat. 199;54Stat. Section 1807 (a) of the Internal Revenue Code is amended by 26 U. .. . 1807 (a). striking out "10 cents" and inserting in lieu thereof "13 cents". SEC. 532. SAFE DEPOSIT BOXES. 53 Stat. 205. 26 U. S. C. §1850 (a). 53 Stat. 298. 26U.S.c.. 2800 (a) (1). 53 Stat. 298. 26 U. S.C. §2800 (a) (3). 53 Stat. 339; 54 Stat. 525. 26U. S..C. 2887. 53 Stat. 298; 54 Stat. 524. 26U.S. C. 2800. 53 Stat. 392. 26U. .C.§ 325 4(g). Section 1850 (a) of the Internal Revenue Code is amended by striking out "10 per centum" and inserting in lieu thereof "20 per centum '. SEC. 533. DISTILLED SPIRITS. (a) RATE ON DisTILLED SPIRITs.-Section 2800 (a) (1) of the Inter- nal Revenue Code is amended by striking out "at the rate of $2.25 (and on brandy at the rate of $2)" and by inserting in lieu thereof 'at the rate of $4", and by striking out "(except brandy)". (b) RATE ON IMPORTED PERFUMES CONTAINING ALCOHOL.- Section 2800 (a) (3) of the Internal Revenue Code is amended by striking out "$2.25" and inserting in lieu thereof "$4". (c) DRAWBACK ON DISTILLED SPIrrs. - T he third paragraph of sec- tion 2887 of the Internal Revenue Code is amended by striking out "but shall not exceed a rate of $3 (or, in the case of brandy, $2.75)" and inserting in lieu thereof "but shall not exceed a rate of $4". (d) FLOOR STOCKS TAx. - Section 2800 of the Internal Revenue Code is amended by inserting at the end thereof the following new subsection: "(i) FLOOR STOCKS TAX. - "(1) Upon all distilled spirits upon which the internal-revenue tax imposed by law has been paid, and which on October 1, 1941, are held and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be levied, assessed, collected, and paid a floor stocks tax of $1 (except that in the case of brandy, the rate shall be $1.25) on each proof- gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax shall, on or before January 1, 1942, under such regula- tions as the Commissioner, with the approval of the Secretary, shall prescribe, make a return and pay such tax. Payment of the tax shown to be due may be extended to a date not later than August 1, 1942, upon the filing of a bond for payment thereof in such form and amount and with such surety or sureties as the Commissioner, with the approval of the Secretary, may prescribe. "(3) All provisions of law, including penalties, applicable in respect of internal-revenue taxes on distilled spirits shall, insofar as applicable and not inconsistent with this subsection, be appli- cable in respect of the floor stocks tax imposed hereunder. For the purposes of this subsection the term 'distilled spirits' shall include products produced in such manner that the person produc- ing them is a rectifier within the meaning of section 3254 (g)." 708 [55 STAT.
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