264 MANVFACTVRERS' EXCISE TAX Application when supsequentsale. Sporting goods . Rate. Articles specified. Exc ept ion s. Firearms, shells, and ca Rat rtridges . e. Exception it for Gov- ernmental, etc ., use. Pistols and revolvers . Cameras. Rate. Lenses . Matches. Rate. Paper matches . Candy . Rate . Chewing gum . Rate. Soft drinks . Beverages from cere- als, etc. Rate. 72d CONGRESS . SESS. I . CH. 209. JUNE 6, 1932 . of sales of any such refrigerator components by the manufacturer, producer, or importer to a manufacturer or producer of refrigerators or refrigerating or cooling apparatus . If any such refrigerator com- ponents are resold by such vendee otherwise than on or in connection with, or with the sale of, complete refrigera tors or r efrigerat ing or cooling apparatus, manufactured or produced by such vendee, then for the purposes of this section the vendee shall be considered the manufac turer or pro ducer of the refri gerator compo nents so res old . SEC. 609 . TAX ON SPORTING GOODS . There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold : Tennis rackets, tennis racket frames and strings, nets, racket covers and presses, skates, snowshoes, skis to boggan s, can oe pad dles, polo m allets baseba ll bat s, glo ves masks, protectors, shoes and uniforms, football helmets, harness and uniforms, basket ball goals and uniforms, golf bags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf lacrosse billiard and pool balls, fishing rods and reels, billiard and pool tales, chess and checker boards and pieces, dice, games and parts of games (except playing cards and children's toys and'games)
and al l simi lar ar ticles commo nly or commer cially known as sp ort- ing goods . SEC. 610 . TAX ON FI REA RMS, SHE LLS , AND CARTRIDGES . Th ere is he reby impo sed upon firearms, shells, and cart ridges, s old by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold . The tax imposed by this section shall not apply (1) to articles sold for the use of the United States, any State , Territo ry, or po ssession of the U nited Sta tes, any political subdivis ion there of, or th e Distric t of Colu mbia, or (2) to pistols a nd revolv ers . SEC . 611. TAX ON CAMERAS . There is hereby imposed upon cameras (except aerial cameras), weighing not more than 100 pounds, and lenses for such cameras, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold . SEC . 612. TAX ON MATCHES . The re is hereby impos ed upo n matc hes, s old by the ma nufact urer, producer, or importer, a tax of 2 cents per 1,000 matches, except that in the case of paper matches in books the tax shall be 1/2 of 1 cent per 1,000 matches . SEC. 613 . TAX ON CANDY . There is hereby imposed upon candy, • sold by the manufacturer, producer, or importer, a tax equivalent to 2 per centum of the price for which so sold . SEC. 614 . TAX ON CHEWING GUM. There is hereby imposed upon chewing gum or substitutes there- for, sold by the manufacturer, producer, or importer, a tax equiva- lent to 2 per centum of the price for which so sold . SEC. 615 . TAX ON SOFT DRINKS . (a) There is hereby imposed- (1) Upon all beverages derived wholly or in part from cereals or substitutes therefor, containing less than one-half of 1 per centum of alcohol by volume, sold by the manufacturer, producer, or importer, a tax of 1 1/4 cents per gallon .
