Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17

are sold by the manufacturer impOr-
ter. or producer. a tax equivalent to z
per centum OF the price for which so
sold; and
(h) Upon all pills, tablets. powders.
tinctures, troches or loZenges. sirups,
medicinal cordials or bitters, ano-
dynes. tonics, plasters, liniments.
salves. ointments, pastes. drops, wat
ers Except those taxed under section
313 of this act), essences, spirits. oils,
and all medicinal preparations. com
pounds or compositions whatsoever,
the manufacturer or producer or
which claims to have an exclusive
right or title to the making or pre-
pairing the same, or which are pre-
pared, uttered, vended or exposed for
sale under any letters patent, or trade
mark, or which. II prepared by any
formula, published or unpublished,
are held out or recommended to the
public by the makers, venders or pro-
prietors thereof as proprietary medt-
cines or medicinal proprietary articles
or preparations, or as remedies or
specifics for any disease. diseases or
affection whatever affecting the hu-
man or animal body. and which are
sold by the manufacturer producer
or importer. a tax equivalent to 2 per
centum of the price. for which so sold; I;
and
W Upon all chewing gum or sub
stltute therefor sold by the manufac-
turer. producer or importer, a tax
equivalent to 2 per centum of the
price for which 30 sold; and
% Upon all cameras sold by the
manufacturer, producer or importer.
tax equivalent to 3 per centum Of
the price for which 80 sold.
Section COL. That each manufactur-
er. producer or importer Of any Of the
articles enumerated in section 500
shall make monthly returns under
oath in duplicate and pay the taxes
imposed on such articles by this title
to the collector Of internal revenue
for the district in which Is located the
principal place Of business. Such re-
turns shall contain such information
and be made at such times and in
such manner as the commissioner Of
internal revenue. with the approval Of
the secretary of the treasury, may by
regulations prescribe.
Section COZ. That all articles emu
merated in subdivisions (a), CD, (e).
81, go. (h), ID or % Of section 500.
which on the day this act ia passed
are held and intended for sale by any
person. corporation. partnership or as
sociation, other than Cd a retailer
who is not also a wholesaler. or (2)
the manufacturer, producer or impor-
ter thereof, there shall be levied, as
sessed, collected and paid tax equiv
alent to ene-half Of the tax imposed
by each such subdivision upon the
sale of the articles therein enumerat-
ed This tax shall be paid by the
person, corporation. partnership or as
sociation so holding such articles.
The taxes imposed by this section
shall be assessed. collected and paid in
the same manner as provided la sec
ton 1909 in the case Of additional
taxes upon articles upon which the
tax imposed by existing law has been
paid.
Nothing in this section shall be con-
strued to impose a tax upon articles
sold and delivered prior to May 8,
1917. where the title Is reserved In the
vendor as security for the payment of
the purchase money.
Section 500. That on the day this
act takes effect. end thereafter on
July 1 in each year. and also at the
time of the original purchase Of a new
boat by a user. II on any other date
than July there shall be levied, as
sessed, collected and paid upon the
use Of yachts. pleasure boats. power
boats and sailing boats, Of over five
net tons. and motor boats with fixed
) engines. not used exclusively for trade