492
- INTERNAL REVENUE CODE OF 1954
PART II—PENS AND MECHANICAL PENCILS AND LIGHTERS Sec, 4201. Imposition of tax. SEC. 4201. IMPOSITION OF TAX.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles, a tax equal to 10 percent of the price for which so sold: Mechanical lighters for cigarettes, cigars and pipes. Mechanical pencils, fountain pens and ball point pens. PART III—MATCHES
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Sec. 4211. Imposition of tax.
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SEC. 4211. IMPOSITION OF TAX. - - "/^...,....,,.........,. There is hereby imposed upon the sale by the manufacturer, producer, or importer of matches, a tax of 2 cents per 1,000 matches but not more than 10 percent of the price for which so sold, except that in the case of fancy wooden matches and wooden matches having a stained, dyed, or colored stick or stem, packed in boxes or in bulk, the tax shall be 5}^ cents per 1,000 matches.
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