Page:United States Statutes at Large Volume 65.djvu/569

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65 STAT.]

PUBLIC LAW 183—OCT. 20, 1951


racket frames (measuring 22 inches over all or more in l e n g t h); tennis racket string; 15 per centum, except that on and after April 1, 1954j the rate shall be 10 per centum; fishing rods, creels,' reels, and artificial lures, baits, and flies; 10 per centum." SEC. 485. ELECTRIC, GAS, AND OIL APPLIANCES. Section 3406(a)(3) (relating to manufacturers'excise tax on elec- 26u.^s.c.^§3406(a) the, gas, and oil appliances) is hereby amended (1) by striking out (3). "Electric direct motor-driven fans and air circulators;" and inserting in lieu thereof "Electric direct motor-driven fans and air circulators (not of the industrial t y p e); and the following appliances of the household type:", (2) by striking out "electric heating pads and blankets" and inserting in lieu thereof "electric blankets, sheets, and spreads", and (3) by inserting after "juicers;" the following: "electric belt-driven fans; electric exhaust blowers; electric or gas clothes driers; electric door chimes; electric dehumidifiers; electric dishwashers; electric floor polishers and waxers; electric food choppers and grinders; electric hedge trimmers; electric ice cream freezers; electric mangles; electric motion or still picture projectors; electric pants pressers; electric garbage disposal units; and power lawn mowers;". SEC. 486. ADJUSTMENTS OF TAX RATES ON PHOTOGRAPHIC APPARATUS AND FILM; REPEAL OF TAX ON CERTAIN ITEMS. (a) ITEMS SUBJECT TO TAX.—Section 3406(a)(4) (relating to the ^^|**^; ^^.^53406 00 manufacturers' excise tax on photographic apparatus) is hereby (4). amended to read as follows: "(4) PHOTOGRAPHIC APPARATUS.—Cameras and camera lenses, and unexposed photographic film in rolls (including motion picture film), 20 per centum. The tax imposed under this paragraph shall not apply to X-ray cameras, to cameras weighing more than four pounds exclusive of lens and accessories, to still camera lenses having a focal length of more than one hundred and twenty millimeters, to motion picture camera lenses having a focal length of more than thirty millimeters, to X-ray film, to film more than one hundred and fifty feet in length, or to film more than twentyfive feet in length and more than thirty millimeters in width. Any person who acquires unexposed photographic film not subject to tax under this paragraph and sells such unexposed film in form and dimensions subject to tax hereunder (or in connection with a sale cuts such film to form and dimensions subject to tax hereunder) shall for the purposes of this subsection be considered the manufacturer of the film so sold by him." (b)


(1) With respect to any photo-flash or other bulb upon which the tax imposed under section 3406(a)(4) of the Internal Revenue Code has been paid, and which on the effective date specified in section 489 of this Act is held by any person and Post.p.sse. intended for sale, or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to the manufacturer or producer of such bulb (without interest), subject to such regulations as may be prescribed by the Secretary, an amount equal to so much of the tax so paid as has been paid by such manufacturer or producer to such person as reimbursement for the elimination on such effective date of the tax on such bulb, if claim for such credit or refund is filed with the Secretary prior to the expiration of three months after such effective date. No credit or refund shall be alloMable under this paragraph for any bulb held by any person for sale which was purchased by such person as a component part of any other article.