The sun., 1919-02-07
Title X.-Excise Taxes.

Sec. 900. There shall be levied, as
sessed. collected. and paid upon follow
ing articles sold or leased by manufac-
turer. producer or importer. tax equ!va-
lent to following percentages OF price for
which so sold or leased
Cd Automobile trucks and automobile
wagons (including tires. inner tubes,
parts and accessories therefor sold on
or in connection Herewith or with the
sale thereof). 3 per cent
90 Other automobiles and motorcycles
(ncluding tires. inner tubes. parts and
accessories therefor. sold on or In con-
nectbon Herewith or with sale thereof 4,
except tractors. per cent
t3) Tires. inner tubes. parts. or aces
sories, for any articles enumerated in
subdivision % or CD sold to person
other than manufacturer or producer OF
any articles enumerated in subdivision
Cd or CD, per cent.
90 Pianos, organs (other than pipe
organs). piano players, graphophones.
monographs. talking machines. music
boxes and records used with any musical
instrument piano player, graphophone,
monograph. or talking machine. 8 per
cent
go Articles commonly or commercially
known as sporting goods. 10 per cent.
CO. Chewing gum or substitutes there
for. 8 per cent.
90 Cameras. weighing not more than
100 pounds, 10 per cent
90 Photographic films and plates.
other than moving picture films, per
cent.
90 Candy. per cent
I0) Firearms. shells and cartridges,
except those sold for use OF the United
States, any Stale. Territory or posses
sion Of the United States. any political
subdivision thereof. District OF Columbia
or any foreign country while engaged
against the. German Government in the
present war. 10 per cent.
(D Hunting and bowie knives. 10
per cent.
G2) Dirk knives. daggers. sword
canes. stillettos and brass or metallic
knuckles 100 per cent.
G3) Portable electric fan per cent
40 Thermos and thermostatic bot
ties, carafes, jugs, or other thermostatio
containers, Yer cent.
l5) Cigar OF cigarette holders and
pipes, composed wholly or in part OF
meerschaum or amber. humidors. and
smoking stands. 10 per cent.
G6) Automatic slot-device vending
machines per cent. and automatic
slot-device weighing machines. 10 per
cent: II manufacturer. producer. or i'm
porter or machine operates II for profit,
he shall pay tax in respect to machine
put into operation equivalent to per
cent. of its fair market value In case
OF vending machine, and 10 per cent.
OF fair market value. in case OF weigh
ing machine.
uO Liveries and livery boots and
hats 10 per cent.
NS) Hunting and shooting garments
and riding habits. 10 per cent.
us) Articles made OF fur on the hide
or pelt. or OF which such fur Is compo-
nent Of chief value. 10 per cent.
(20) Yachts and motor boats not de-
signed for trade, fishing. or national de-
fence; pleasure boats and pleaure canoes
II sold for more than SIS, 10 per cent.
f2D Toilet soaps and toilet soap
powders. 3 per cent
II manufacturer. producer, or impor-
ter OF articles enumerated IN this sec
tion customarily sells such at wholesale
and at retail, tax In case OF article sold
by him at retail shall be computed on
price for which like articles are sold
by him at wholesale. ...-
Taxes Imposed by, this section. shall,
In case Of any articles In respect to