Page:United States Statutes at Large Volume 40 Part 1.djvu/1141

SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. 1123 (18) Hunting and shooting garments and riding habits, 10 per Humxfgjg "g£;mS’ CGDEHIBQ etc. (19) Articles made of fur on the hide or pelt, or of which any such ,1,,1;,;** °'**°*°S °¤ "’° fur is the component material of chief value, 10 per centum; ` (20) Yachts and motor boats not designed for trade, fishin , or Y“°h°’*°°°‘ national defense; and pleasure boats and pleasure canoes if sold for more than $15, 10 per centum; and _ (21) Toilet soaps and toilet soap powders, 3 per centum. T°“°“°°*’°·°‘°· If any manufacturer, producer, or importer of any of the articles uigfdfészlg by ¤¤¤¤- enumerated in this section customarily sells such articles both at ’ ' wholesale and at retail, the ta.x in the case of any article sold by him at retail shall be computed on the price for which like articles are sold by him at wholesale. _ The taxes imposed by this section shall, in the case of any article I"“°" °"°""°"°"· in respect to which a corresponding tax is imposed by section 600 of """·"·31°· the Revenue rlélct off 1917, be in lieu of inch tax. md mo. 901. at an erson manu actures, uces or imports C¤¤¤v¤¢¤¤¤¤¤f¢¤=if any article enumerated ingection 900, or leases oIi· licenses for exhibi- lillili °{¤ir°f$€dp?¤ie1°%`°A _ tion any positive motion-picture film containing a picture ready for §§°°‘ “‘“““”‘“‘"””· projection, and, whether through any agreement, arrangement, or understanding, or otherwise, se ls, leases or licenses such article at less than the fair market price obtainable therefor, either (a) in such manner as directly or indirectly to benefit such person or any person directly or indirectly interested in the business of such person, or (b) with intent to cause such benefit, the amount for which such article is sold, leased or licensed shall be taken to be the amount which would have been received from the sale, lease or license of such article if sold, leased or licensed at the fair market price. S20. 902. That there shall be levied, assessed, collected, and paid s,,Q§“§;‘,},,§',,,f",,",f,_Q’,‘,,‘}.{E upon sculpture, paintings, statuary, art porcelains, and bronzes, sold istb any person other than the artist, a tax equivalent to 10 per centum , og, the price for which so sold. This section shall not a ply to the sale E‘°°P“°“· ‘ of any such article to an educational institution or public art museum. Sec. 903. That every person liable for any tax imposed by section pu§’?,‘;,'{,§,*‘QSY ’°‘“"““”" 900, 902, or 906, shall make monthly returns under oath in du licate ' and pay the taxes imposed by such sections to the collector for the district in which is located the principal lace of business. Such .» returns shall contain such information and) be made at such times ‘“i,. T .. and in such manner as the Commissioner, with the approval of the C Secretary, may by regulations prescribe. - The tax shall, without assessment by the Commissioner or notice '*`*¤*° °'¤‘¤>'¤¤°¤°· from the collector, be due and payable to the collector at the time so fixed for iilin the return. If the tax is not paid when due, there mf°¤°“F m ‘<¤ '¤**· shall be addeg as part of the tax a penalty of 5 per centum, together ` with interest at the rate of 1 per centum for each full month, from the time when the tax became due. T Sec. 904. (a) That on and after May 1, 1919, there shall be levied, eeadlgiirggtxcigismllz assessed collected, and paid a tax equivalent to 10 per centum of so ‘¥’°°*“°d P9"- much of the amount paid for any of the following articles as is in · excess of the price hereinafter specified as to each such article, when J such article is sold by or for a dealer or his estate on or after such date for consumption or use-· (1)_Carpets and rugs, including fiber, except imported and °“’*’°‘·‘““d‘°°· · American rugs made principally of wool, on the amount in excess of $5 per square yard; _ (2) Picture frames, on the amount in excess of $10 each; P’°m° fmm°S` (3) Tru_nks, on the amount in excess of $50 each; (4) Vahses, traveling bags, suit cases, hat boxes used by travelers, '°t°' and fitted toilet cases, on the amount in excess of $25 each;