PUBLIC LAWS-OH. 412-SEPT. 20, 1941 PART III-INCREASES IN BATES OF EXISTING EXCISE TAXES Playing Ards. Safe deposit boxes. Distilled spirits. Wines. Tires and tubes. Effective date of Part III. Post,p. 710 . Post, p. 716. Post, p. 725 . Post, p. 726 . Post, p. 726. 53 Stat. 5. 26U.S.C. 12(b). PART IV-CHANGES IN BASIS OF COMPUTING TAX (BATES INCREASED IN CERTAIN CASES) Sec. 541. Admissions tax. Sec. 542 . Cabaret, roof garden, etc.. tax. Sec. 543. Club dues. Sec. 544. Automobile, truck, bus, and parts tax. Sec. 545 . Radios, phonographs, records, and musical instruments. Sec. 546. Mechanical refrigerators. Sec. 547. Matches. Sec. 548. Telephone, telegraph, etc. Sec. 549. Installment, etc., payments. Sec. 550. Effective date of Part IV. PART V-NEW EXCISE TAXES Sec. 551. New manufacturers' excise taxes. Sec. 552. New retailers' excise taxes. Sec. 553. Administrative changes in manufacturers' excise tax title of Code. Sec. 554 . Transportation of persons, etc. Sec. 555. Coin-operated amusement and gaming devices. Sec. 556. Bowling alleys, etc. Sec. 557. Use of motor vehicles and boats. Sec. 558 . Effective date of Part V. PART VI-PROCESSING TAX ON CEBTAIN OILS Sec. 561 . Payment of proceeds of processing tax to Guam and American Samoa. TITLE VI--NONESSENTIAL FEDERAL ExPENDITUREs Sec. 601 . Nonessential Federal expenditures. TITLE VII-CREDIT AGAINST FEDERAL UNEMPLOYMENT TAXES Sec. 701. Credit against Federal unemployment taxes. TITLE I-INDIVIDUAL AND CORPORATION INCOME TAXES SEC. 101. SURTAX ON INDIVIDUALS. Section 12 (b) of the Internal Revenue Code is amended to read as follows: "(b) RATES OF SmrrAx. - There shall be levied, collected, and paid for each taxable year upon the surtax net income of every individual the surtax shown in the following table: "If the surtax net income is: Not over $2,000- -------- --------- -- Over $2,000 but not over $4,000 -- ---- Over $4,000 but not over $6,000 - --- -- Over $6,000 but not over $8,000------- Over $8,000 but not over $10,000 -.-- _ Over $10,000 but not over $12,000 .-- -- Over $12,000 but not over $14,000 ---- Over $14,000 but not over $16,000----- Over $16,000 but not over $18,000- -_- Over $18,000 but not over $20,000----- Over $20,000 but not over $22,000-_ _ _ - Over $22,000 but not over $26,000 -- - - . Over $26,000 but not over $32,000----- Over $32,000 but not over $38,000- -- - - Over $38,000 but not over $44,000 - ._ _ The surtax shall be: 6% of the surtax net income. $120, plus 9% of excess over $2,000. $300, plus 13% of excess over $4,000. $560, plus 17% of excess over $6,000. $900, plus 21% of excess over $8,000. $1,320, plus 25% of excess over $10,000. $1,820 , plus 29% of excess over $12,000 . $2,400, plus 32% of excess over $14,000. $3,040, plus 35% of excess over $16,000. $3,740, plus 38% of excess over $18,000. $4,500, plus 41% of excess over $20,000. $5,320, plus 44% of excess over $22,000. $7,080 , plus 47% of excess over $26,000 . $9,900, plus 50% of excess over $32,000 . $12,900, plus 53% of excess over $38,000. 688 Post,p. 708 . Sec. 531. Sec. 532. Sec. 533 . Sec. 534. Sec. 535. Sec. 536. [55 STAT.
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