The sun., 1919-02-07

which lie located principal place Of bust
ness. Such returns shall contain such
information and be made as the Com
missioner. with approval OF Secretary,
may prescribe.
Tax shall. without assessment by
Commissioner or notice from collector,
be due and payable to collector at time
fixed for filing return. II tax is not
paid when due shall be added. as pa TT
of tax. penalty OF 5 per cent, with in-
terest at rate OF l per cent for each full
month from time when tax became due.
Sec. pos. On and after May |. 1919,
any person leasing or licensing for ex-
hibition positive motion picture films
containing pictures ready for projection
snail pay monthly excise tax In respect
TO carrying on such business equal to
5 per cent. OF total rentals earned from
ouch lease or license during preceding
month. II person owning such film ex-
hioits Il for profit he shall paw tax
equivalent to per cent. OF fair rental
or license value OF such film at time
and place where and for period during
which exhibited. II such person has
prior TO December 6, 1918, made a bona
'de contract with any person for lease
or licensing after tax imposed by this
section takes effect OF such film for ex-
hihition for proht and II such contract
does not permit adding Of whole Of tax
imposed by this section 20 amount to
he paid under such contract then lessee
or licensee shall In lieu OF lessor or
licensor pay so much OF such tax as
is not so permitted 10 be added to con-
tract price. Tax imposed by this sec
ton shall be in lieu OF tax imposed by
subdivisions tc) and (d) OF section COO
OF revenue act Of 1917.
Sec. 907. (a) On and after May 1, 1919.
shall be levied. assessed. collected and
paid Gin lieu Of taxes imposed by sub
divisions go and (h) Of section 600 Of
revenue act OF 1910. tax OF cent for
each rs cents or fraction thereof Of
amount paid for any following articles
when sold by or for dealer or his
estate on or after such date for con-
sumption or use Article or prepara-
ton by whatsoever name known or dis
tinsuished. to be used or applied for
toilet purposes
CD Medicinal preparations COM
pounds. or compositions mot including
se-uns and an.!tox!ns), upon amount
paid for any OF above as to which manu-
facturer or producer claims TO have pri-
waite formula, secret, or occult art for
making or preparing same, or has or
claims TO have exclusive right or title
to making or preparing or which are
prepared. uttered. vended. or exposed for
sale under letters patent. or trade mark
or which or prepared by formula. pub
lished or unpublished) are held out or
recommended to public by makers. VEN
doris. or proprietors thereof as pro-
prietary medicines or medicinal pro-
prietary articles or preparations. or as
remedies or specifics for any disease. dis
eases, or affection whatever affecting
human or animal body; Provided. That
provisions Of this section shall not apply
to the sale OF vaccines and bacterines
not advertised to general lay public. nor
to sale by physician in personal attend
ance on patient of medicinal prepara-
lions not so advertised.
90 Taxes imposed by this section
shall be collected by whichever OF the
following methods Commissioner may
deem expedient: % by stamp affixed
10 article by vendor. cost OF which shall
be reimbursed to vendor by purchaser
or (2) by payment to vendor by pur-
chaser at sale. taxes so collected being
returned and paid TO United States by
vendor in manner provided in section
SOP