PUBLIC LAWS-CH. 412 -SEPT. 20 , 1941 Such section 3465 (a) (3) shall not apply to amounts paid for services otherwise taxable under section 3465 (a) (1) which were rendered before October 6, 1941; nor to amounts paid for services otherwise taxable under section 3465 (a) (2) which were rendered or paid for before October 6, 1941. Part V-New Excise Taxes SEC. 551. NEW MANUFACTURERS' EXCISE TAXES. 53 Stat. 412 . Subchapter A of Chapter 29 of the Internal Revenue Code is US amended by inserting after section 3405 the following new section: "SEC. 3406. EXCISE TAXES IMPOSED BY THE REVENUE ACT OF 1941. "(a) IMPosrrIoN.- There shall be imposed on the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to the rate, on the price for which sold, set forth in the following para- graphs (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof): "(1) SPORTING GOODs.- Badminton nets; badminton rackets (measuring 22 inches over-all or more in length); badminton racket frames (measuring 22 inches over-all or more in length); badminton racket string; badminton shuttlecocks, badminton standards; baseballs; baseball bats (measuring 26 inches or more in length); baseball body protectors and shin guards; baseball gloves and mitts; baseball masks; basketballs; billiard and pool tables (measuring 45 inches over-all or more in length); billiard and pool balls and cues for such tables; bowling balls and pins; boxing gloves, masks, head guards, and ear guards; clay pigeons; cricket balls; cricket bats; croquet balls and mallets; curling stones; deck tennis rings, nets, and posts; fencing equipment; fishing rods, creels, reels, and artificial lures, baits, and flies; footballs; football harness; football helmets; golf bags (measuring 26 inches or more in length); golf alls; golf clubs (measuring 30 inches or more in length); gym- nasium equipment and apparatus; hockey balls- hockey pucks; hockey sticks (measuring 30 inches or more in length); indoor baseballs; indoor baseball bats (measuring 26 inches or more in length); indoor baseball gloves and mitts; lacrosse balls; lacrosse sticks; mass balls; polo balls; polo mallets; push balls; skates; skis; ski poles; snow shoes; snow toboggans and sleds; soccer balls; softball balls; softball bats (measuring 26 inches or more in length); softball gloves and mitts; squash balls; squash rackets (measuring 22 inches over-all or more in length); squash racket frames (measuring 22 inches over-all or more in length); squash racket string; tennis balls; table tennis tables, balls, nets, and paddles; tennis nets; tennis rackets (measuring 22 inches over-all or more in length); tennis racket frames (measuring 22 inches over-all or more in length); tennis racket string; track hurdles; traps for throwing clay pigeons; vaulting poles, cross bars, and standards; volley balls, nets, and standards; water polo balls and goals; and wrestling head harness; 10 per centum. "(2) LcUGAGE. -Trunks, valises, traveling bags, suitcases, hat boxes for use by travelers, fitted toilet cases (not including contents), and other traveler s luggage, and leather and imitation leather brief cases, 10 per centum. "(3) ELECTmic, GAS, AND OL APPLIANCES.- E lectric direct motor- driven fans and air circulators; electric, gas, or oil water heaters; 716 [55 STAT.
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