1 light struck or otherwise damaged, or worn out, so as to be 2 unsuitable for any other purpose than the recovery of the 3 constituent materials, provided the basic films are of American 4 manufacture, but proof of the identity of such articles shall be 5 made under general regulations to be prescribed by the Seere6 tary of the Treasury; articles exported from the United States 7 for repairs;

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Eighth. Professional books, implements, instruments, 9 and tools of trade, occupation, or employment in the actual 10 possession of persons emigrating to the United States owned 11 and-used-by-them-abroad; but this exemption shall not be 12 construed to include machinery or other articles imported for 13 use in any manufacturing establishment, or for any other per14 son or persons, or for sale, nor shall it be construed to include 15 theatrical scenery, properties, and apparel; but such articles 16 brought by proprietors or managers of theatrical exhibitions 17 arriving from abroad, for temporary use by them in such 18 exhibitions, and not for any other person, and not for sale, 19 and which have been used by them abroad, shall be admitted 20 free of duty under such regulations as the Secretary of the 21 Treasury may prescribe; but bonds shall be given for the pay22 ment to the United States of such duties as may be imposed 23 by law upon any and all such articles as shall not be exported 24 within six months after such importation: Provided, That 25 the Secretary of the Treasury may, in his discretion, extend

1 such period for a further term of six months in case application

2 shall be made therefor.

3

SEO. 1001. That upon all coffee or tea which on the day 4 this Act is passed is held by a retailer (who does not sell coffee 5 or tea at wholesale) in a quantity in excess of fifty pounds in 6 the ease of tea and two hundred pounds in the ease of coffee, 7 or by any other person, corporation, partnership, or association 8 in any quantity, and which is intended for sale, there shall be 9 levied, assessed, collected, and paid a tax of 1 cent per pound 10 in the case of coffee-and-of-2-cents per-pound-in-the-ease 11 of tea.

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Such tax shall be assessed, collected, and paid in the same 13 manner as provided in section eleven hundred and two in 14 the ease of additional taxes upon articles upon which the tax 15 imposed by existing law has been paid.

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TITLE IX.-WAR EXCISE TAX ON COFFEE, TEA, COCOA,

AND SUGAR.

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SEC. 900. That there shall be levied, assessed, collected,

19 and paid

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(a) Upon all coffee or substitutes therefor produced or imported, and sold, or removed for consumption or sale, a 22 tax of 2 cents per pound, to be paid by the producer or importer; (b) Upon all tea produced or imported, and sold, or

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24 removed for consumption or sale (except impure tea, tea 25 waste, tea siftings or sweepings, for manufacturing purposes

1 in bond, pursuant to the provisions of the Act of May six2 teenth, nineteen hundred and eight), a tax of 5 cents per 3 pound, to be paid by the producer or importer;

4

(c) Upon all crude cocoa produced or imported, and 5 sold, or removed for consumption or sale, a tax of 3 cents per 6 pound, and upon all prepared or manufactured cocoa and 7 chocolate imported and sold, or removed for consumption or 8 sale, a tax of 5 cents per pound, such taxes to be paid by the 9 producer or importer;

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(d) Upon (1) all refined sugar refined or imported, and 11 sold, or removed for consumption or sale, and (2) all sugar 12 manufactured or imported, if suitable for consumption as 13 an article of human food without further refining, and sold, or removed for consumption or sale, a tax of one-half cent 15 per pound, to be paid by the refiner, manufacturer, or importer; (e) Upon all saccharine or similar products, glucose, 17 grape sugar, sirup of cane juice, and molasses, produced or 18 imported, and sold, or removed for consumption or sale, a 19 tax of $2.50 per pound in the case of saccharine or similar 20 products, one-fourth of a cent per pound in the case of glucose 21 and grape sugar, 1 cent per gallon in the case of molasses 22 (except beet molasses) and sirup of cane juice, testing by 23 polariscope above forty degrees and not above fifty-six de24 grees, and 2 cents per gallon in the case of molasses and

1 sirup of cane juice testing above fifty-six degrees, such taxes

2 to be paid by the producer or importer.

3

Upon all articles specified in this section, which on

4 the day this Act is enacted are held by a retailer (who does

5

not sell them at wholesale) in a quantity in excess of two 6 hundred pounds in the case of coffee or substitutes therefor, 7 fifty pounds in the case of tea, five hundred pounds in the case 8 of sugar, one hundred pounds in the case of glucose or grape sugar, fifty gallons in the case of molasses or sirups, and one 10 pound in the case of saccharine or similar products, or by

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any other person, corporation, partnership, or association, in any quantity, and which are intended for sale, there shall be 13 levied, assessed, collected and paid the taxes imposed upon 14 such articles in this section.

15

Such tax shall be assessed, collected, and paid in the 16 same manner as provided in section ten hundred and two in

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the case of additional taxes upon articles upon which the tax imposed by existing law has been paid.

Only one tax under this section shall be paid with respect to any article, irrespective of change of form by manufacture

or other process.

SEC. 901. That each such manufacturer, producer, re23 finer, or importer shall make monthly returns under oath to 24 the collector of internal revenue for the district in which is 25 located the principal place of business, containing such infor

1 mation necessary for the assessment of the tax, and at such 2 times and in such manner as the Commissioner of Internal 3 Revenue, with the approval of the Secretary of the Treasury, 4 may by regulation prescribe.

5

Upon the removal from the custody of customs officials 6 of articles subject to a tax imposed by section nine hundred, 7 the tax shall be collected by the collector of customs and 8 deposited as internal-revenue collections under such rules 9 and regulations as the Commissioner of Internal Revenue, 10 with the approval of the Secretary of the Treasury, may 11 prescribe.

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SEC. 902. That so much of paragraph 0 of section IV 13 of the Act entitled "An Act to reduce tariff duties and to 14 provide revenue for the Government, and for other pur15 poses," approved October third, nineteen hundred and thir16 teen, as authorizes a drawback upon sugar is hereby repealed. TITLE XI X.-ADMINISTRATIVE PROVISIONS.

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SEC. 100 1000. That there shall be levied, collected, 19 and paid in the United States, upon articles coming into the United States from the West Indian Islands acquired from 21 Denmark, a tax equal to the internal-revenue tax imposed in 22 the United States upon like articles of domestic manufacture; 23 such articles shipped from said islands to the United States 24 shall be exempt from the payment of any tax imposed by the 25 internal-revenue laws of said islands: Provided, That there