PUBLIC LAWS-CH. 412 -SEPT. 20, 1941 SEC. 552. NEW RETAILERS' EXCISE TAXES. 53 Sat2. 20, 23. (a) IMPOSITION OF TAX. -The Internal Revenue Code is amended 23M0. by adding after chapter 18 the following new chapter: "CHAPTER 19-RETAILERS' EXCISE TAXES "SEC. 2400. TAX ON JEWELRY, ETC. "There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 per centum of the price for which so sold: All articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imi- tations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof; watches and clocks and cases and movements therefor; gold, gold-plated, silver, silver-plated or sterling flatware or hollow ware; opera glasses; lorgnettes; marine glasses; field glasses; and binoculars. The tax imposed by this sec- tion shall not apply to any article used for religious purposes, to surgical instruments, or to frames or mountings for spectacles or eyeglasses, or to a fountain pen if the only parts of the pen which consist of precious metals are essential parts not used for ornamental purposes. "SEC. 2401 . TAX ON FURS. "There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 per centum of the price for which so sold: Articles made of fur on the hide or pelt, and articles of which such fur is the component material of chief value. "SEC. 2402. TAX ON TOILET PREPARATIONS. "(a) TAx. -There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 per centum of the price for which so sold: Perfumes, essences, extracts, toilet waters, cosmetics, petro- leum jellies, hair oils, pomades, hair dressings, hair restoratives, hair dyes, aromatic cachous, toilet powders, and any similar substance, article, or preparation, by whatsoever name known or distinguished; any of the above which are used or applied or intended to be used or applied for toilet purposes. "(b) BEAUTY PARLORS, ETc.-For the purposes of subsection (a) the sale of any article described in subsection (a) to any person oper- ating a barber shop, beauty parlor, or similar establishment shall be considered a sale at retail; resale by such person shall be subject to tax as a sale at retail, but there shall be credited against the tax payable by such person with respect to such resale the amount of tax paid on the sale to such person. "SEC. 2403. RETURN AND PAYMENT OF RETAILERS' EXCISE TAXES. "(a) Every person who sells at retail any article taxable under this chapter shall make monthly returns under oath in duplicate and pay the taxes imposed by this chapter to the collector for the dis- trict in which is located his principal place of business or, if he has no principal place of business in the United States, then to the col- lector at Baltimore, Maryland. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. "(b) The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the [55 STAT.
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