The sun., 1919-02-07

TOTAL tax .............' $50
which corresponding tax IL imposed by
section 500. revenue act OF 1917, be in
lieu Of such tax.
Sec. 901. II any person manufactures.
/ produces or imports article enumerated
In section 900. or leases or licenses for
exhibition any positive motion picture
film containing picture ready for projec-
| ton. and, whether through agreement,
or otherwise. sells. leases or licenses
such article at less than fair market
price obtainaole therefor. either in such
manner as directly or indirectly to bene-
| Mt such person or person directly or in
directly interested in business OF such
person. or with intent TO cause such
benefit. amount for which such article
Is sold, leased or licensed shall be taken
to be amount which would have been
received from sale. lease or license OF
such article IL sold. leased or licensed
at fair marke; price
! Sec. S02. There shall be levied, as
sessed. collected. and paid upon scu,p-
ture. paintings. statuary. art porce-
lains and bronzes. sold by person other
! than the artist, tax equivalent 10 10
per cent. OF price for which sold. This
shall not apply to sale of such article
! to educational institution or public art
museum.
Sec. 9o3. Every person liable for tax
imposed by section 900. 902 or 90s shall
make monthly returns under oath in
duplicate and pay taxes 50 imposed to
| the collector for district in which Is
principal place OF business Such re-
| turns shall contain such information
and be made as commissioner, with ap-
prevail OF Secretary. may prescribe.
Tax shall without assessment by
| commissioner or notice from collector.
be due and payable to collector at time
so fixed for filing return. II tax is not
paid when due. there shall be added
as part OF tax penalty OF per cent.
with interest at rate OF per cent, ,.,
each full month from time wnsn tax
became due.
| Sec. so4. (a) on and after May /.
| 1919. shall be levied. assessed. collected
and paid tax equivalent to 10 per cent.
OF so much of amount paid for any OF
articles as is in excess of price herein
after specified as to such article, when
sold by or for dealer or his estate on
or after such date for consumption or
use
% Carpets and rugs, including fiber.
except imported and American rugs made
principally OF WOOL on amount in ex-
cess OF S. a square yard;
t2) Picture frames. on amount in ex-
cess of $40 each:
t3) Trunks. on amount in excess of
$50 each;
90 Valises. travelling bags. suit cases.
hat boxes used by travellers and fitted
toilet cases, on amount in excess OF
s25 each.
G) Purses. pocketbooks, shopping
and hand bags, on amount in excess OF
$3.50 each;
(sD Portable lighting fixtures. includ-
ing lamps and lamp shades. on amount
, In excess OF s25 each;
60 Umbrellas. parasols and sun
shades, on amount in excess OF 81 each
80 Fans, on amount in excess OF 81
each;
90 House or smoking coats or Jack
cts and bath or lounging robes, on
amount in excess of $3.50 each
G0) Mems waistcoats. sold sep
arately from suits. on amount in ex-
cess OF s. each;
ID Women's and misses hats bon
| nets, and hoods. on the amount in ex-
cess OF SIS each:
G2) Mems and boys hats, on amount
in excess OF IS each;
G3) Mems and boys caps. on amount
In excess OF 81 each
VS. women misses. and
boys boots. shoes. pumps and slippers
not including shoes or appliances made
to order for person having a crippled or
deformed foot or ankle. on amount In
excess OF $40 per pair.
90 Mems and boys neckties and
neckwear on amount In excess OF SO
each:
u6) Mems and boys silk stockings
or hose, on amount in excess OF 81
pair:
90 women's and misses silk stock
ings or hose. on amount In excess OF
81 pair;
rs) Mems shirts, on amount in ex-
cess of SO each;
Is) Mems. womens, misses, and
boys pajamas. night gowns. and under
wear. on amount in excess Of S. each
600 Kimonos, petticoats. and waists,
on amount in excess OF SIS each
OBJ Tax imposed by this section shall
not apply % TO any article enumerated
In paragraphs (2) to (s). both in
elusive. OF subdivision (a), II article is
made OF or ornamented. mounted, or
fitted with, precious metals or imita-
tiona thereof or ivory. or t2) to any
article made OF fur on the hide or peIt.
or OF which such fur is component ma
terial OF chief value. or to go article
enumerated in subdivision 40 or (lS)
of section 900
tc) Taxes imposed by this section
shall be paid by purchaser to vendor at
sale and shall be collected. returned
and paid TO United States by vendor as
provided In section SOC.
Sec. 905. On and after Aprll l. 1919
shall be levied, assessed. collected. and
paid On lieu OF tax imposed by subdi-
vision te) OF section 500 Of Revenue
Act OF 1910 on Jewelry. real or imita-
tion; pearls. precious and semi-precious
stones. and limitations thereof; articles
made or, or ornamented. mounted or
ntted with. precious metals or limitations
thereof or ivory mot including surgical
instruments). watches. clocks. opera
glasses. lorgnettes. marine glasses, field
glasses and binoculars, upon any of above
when sold by or for dealer or his estate
Tor consumption or use. tax equivalent
to per cent Of price for which so sold.
Person selling any article enumerated
In this article shall make returns under
oath In duplicate (monthly or quarterly
as Commissioner, with approval OF Sec
rotary, may prescribe) and pay taxes
imposed. In respect to such articles by
this section to collector for district in !