Page:United States Statutes at Large Volume 44 Part 2.djvu/133

SIXTY-NINTH CONGRESS. Sass. [.2 C1-r. 27. 1926. .93 —member are in excess of $10 year; auch taxes to be paid. the w' °' *°*¤"’°” person payingssueh dues orpfzesz Provided, Thati there shldil be had? Dui exempted from the provisions of this section ?paid as ,.{f'{§:,§‘§,{{‘ ‘°“°'* dues or fees to a·fraternal society, order,. oczasaociationg operating ‘ » under the .lodge»system,tor to any ocal fraternalorganization among the students of acollege or university. 1In the case of life mem- ,_’;§,§gng§°¤"°’°”’¤ berships a life member shall (gay. annually,.at the time for the pay- A ment of dues byractive nt annual. members. a tax egluivalent to the tax upon theamount (paid by such a member, but all pay no tax uggn the amount pai for life membership. ‘ · Sno. 5 . (a) Every rson receiring.=any;ps;yments for such °_,Qg§,°°“°¤ W W admission, dues·or feewslilsll collect the amount so the tax imposed ' by section 500 or 601 fromthe person making suclzugayments. Every club or organizationhaving life¤ members shall ect from M hl such membersithe amount of the tax imposed b section 501; Such ,.,¤§°2§¤Y”°""““° persons shall make monthly returns under oath, in duplicate, and pay the taxesso-collected to the collector of the district in which th¢Ztp;·i1§Iilpal oiiice or place of buéxgxleiss ig located. A h ch mma! bu y person making' a re o an payment u w i ’”” °· tax is collected under this section may reps; therewith thguamount gx-in mmm of the tax collected on suchpayment; and the amount so repaid may be credited against amounts mcluded in any subsequent monthly return. - . i (c) The returns required under this section shall contain such ,,,,‘§‘,‘,‘f‘g‘}‘g{“°“ “‘ ’°‘ infomation, and be made at such times and in such manner, as the Commissioner, with the approval of the Secretary, may by regulation prescribe. ‘ D (d) The tax shall, without assessment by the Commissioner or '“¤° °‘¤•>’¤¤¤¤*· notice from the collector, be due and payable to the coll~·*·—t· at the time so fixed for filigg the return. f the tax is not paid when P°¤°·“Y'°*’·“¤f°· due, there shall be add as part of the tax interest at the rate of 11 perdcentum a month from the time when the tax became due unti pai . Sno. 503. This title shall take edect on the expiration of thirty “°°“"*°°°d°”· days after the enactment of this Act. TITLE VI.——EXCISE TAXES “°“‘ "”"· Sac. 600. There shall be levied, assessed, collected, and id u ,,,{,f,§,*,°§,,§§,_?§,j° "’ the following articles sold or leased bly the manufacturer,P;imdnI<:•i;,1{; °dV¤M3·¤·¤¤¤·¤¤¤¤¤· or im orter, a tax equivalent to the fo owing percentage of the price ` for which so soldor leased-- i , (1) Automobile semis ma bodies me motor sym (including ,.,;‘§¤*°¤*°°¤· me- tires, inner tubes, parts, and accessories therefor so d on or in con- nection therewith or with the sale thereof), except automobile truck E‘°°’°°'”‘ , chassis and bodies, automobile wagon chassis and bodies, and trac- tors, 3 per centum. ’ A sale or lease of an automobile shall, for the _ purposes of this subdivision, be considered to be a sale of thechassis _ and of the body. This subdivision shalltake efect on the expiration m°°°"° “‘ 3° °“”‘ of 30 days after the enactment of this Act; · 3 Pm (2) Pistols and revolvers, except those sold for the use of the °”°°d""’°“°”‘ United States, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Colum- biTf10 per ccmfumo rod f A f th rt I C “*°*` any manu acturer, ucer, or importer o any o e a ic es °‘”'g, ‘°§,_Q,° 2 enumerated in this sectibn customarily sells such articles both at:a1r1¤g¢¤~by um wholesale and at retail, the tax in the case of api article sold by him at retail shall be com uted on the price for ich like articles are sold by him at wholesale.