The Washington times., 1919-02-02

ately from. suits, on the amount in
excess OF So each.
IL. Women's and misses hats, bon
nets and hoods on the amount in ex-
cess Of SIS each.
II. Mems and boys hats on the
amount In excess of IS. each.
IS. Mems and boys caps On the
amount in excess of 50 each
IA. Mems, women's, misses and
boys boots. shoes, pumps and slip
pers. not including shoes or appli-
ances made to order for any person
having q crippled or deformed foot
or ankle, on the amount in excess Of
SO per pair.
10. Mems and boys neckties and
Eeckwear on the amount in excess of
50 each.
1S. Mems and boys. silk stockings
or hose on the amount in excess Of 81
per pair.
IL Women's and misses silk stock.
ings or hose on the amount in excess
OF s2 per pair.
IS. Mems shirts on the amount in
excess of 50 each.
IS. Mems, women's, misses and
boys pajamas, night gowns. and un-
derwear on the amount in excess o.
IS each.
20. Kimonos, pettieoAts aud waists
on the amount in excess OF SIS each.
(b). The tax imposed by this sec
tion shall not apply to any article
enumerated in paragraphs (2) to (s),
both inclusive, or subdivision (a), IL
such article Is made OF or ornament.
ed, mounted, or fitted with precious
metals or limitations thereof or ivory,
or (2) to any article made out or fur,
OF of which fur Is the component ma
terial OF chief value, or to any article
enumerated in subdivision (16) or 40
of section 600,
(cl, The taxes imposed by this Sec
tion shall be paid by the purchaser to
the vendor at the time OF the sale,
and shall be collected. returned, and
paid: to the United States by such
vendor in the same manner as pro-
vided in section 6O2.
That on and after April 1, 1919.
there shall be levied, assessed, col
lected, and paid Tin lieu Of the tax
imposed by subdivision (e) of section
600 Of the revenue act of 1917 upon
all articles commonly or commercially
known as jewelry, whether real or
imitation: pearls, precious and semi
precious stones, and limitations there
Of: articles made of, or ornamented,
mounted or fitted with, precious
metals or limitations thereof or ivory
(not including surgical instruments);
watches, clocks, opera glasses, lor-
gnettes, marine glasses, field glasses,
and binoculars; upon any of the above
when sold by a dealer for consump-
tion or use. a tax equivalent to 8 per
centum OF the price for which so sold.
Every person selling any of the
articles enumerated in this section
shall make returns under oath in
duplicate (monthly or quarterly a.
the Commissioner, with the approval
of the Secretary, may pFescTibe), and
pay the taxes imposed in respect TO
such articles by this section to the
collector for the district in which
is located the principal place OF busI-
ness. 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.
The tax shall, without assessment
by the Commissioner OF notice from
the collector, be due and payable to
the collector at the time so fixed for
fling the return. II the tax is not
paid when due. there shall be added
as part of the tax a penalty Of D
per centUm, together with interest at
the rate of l per centum for each
full month, from the time when the
tax became due.