ing rods and reels, billiard and pool tables, chess and checker boards and pieces, dice, games and parts of games (except playing cards and children's toys and games), and all similar articles commonly or commercially known as sporting goods, 10 per centum; (6) Chewing gum or substitutes therefor, 3 per centum; (7) Cameras, weighing not more than 100 pounds, 10 per centum; (8) Photographic films and plates, other than moving-picture films, 5 per centum; (9) Candy, 5 per centum; (10) Firearms, shells, and cartridges, except those sold for the use of the United States, any State, Territory, or possession of the United States, any political subdivision thereof, the District of Columbia, or any foreign country while engaged against the German Government in the present war, 10 per centum; (11) Hunting and bowie knives, 10 per centum; (12) Dirk knives, daggers, sword canes, stillettos, and brass or metallic knuckles, 100 per centum; (13) Portable electric fans, 5 per centum; (14) Thermos and thermostatic bottles, carafes, jugs, or other thermostatic containers, 5 per centum; (15) Cigar or cigarette holders and pipes, composed wholly or in part of meerschaum or amber, humidors, and smoking stands, 10 per centum; (16) Automatic slot-device vending machines, 5 per centum, and automatic, slot-device weighing machines, 10 per centum; if the manufacturer, producer, or importer of any such machine operates it for profit, he shall pay a tax in respect to each such machine put into operation equivalent to 5 per centum of its fair market value in the case of a vending machine, and 10 per centum of its fair market value in the case of a weighing machine: (17) Liveries and livery boots and hats, 10 per centum: (18) Hunting and shooting garments and riding habits, 10 per centum; (19) Articles made of fur on the hide or pelt, or of which any such fur is the component material of chief value, 10 per centum; (20) Yachts and motor boats not designed for trade, fishing, or national defense; and pleasure boats and pleasure canoes if sold for more than $15, 10 per centum; and (21) Toilet soaps and toilet soap powders, 3 per centum. If any manufacturer, producer, or importer of any of the articles enumerated in this section customarily sells such articles both at wholesale and at retail, the tax in the case of any article sold by him at retail shall be computed on the price for which like articles are sold by him at wholesale. The taxes imposed by this section shall, in the case of any article in respect to which a corresponding tax is imposed by section 600 of the Revenue Act of 1917, be in lieu of such tax. Manufacturers, producers, and importers are subject to Article 10 of Regulations 47, amended. (T. D. 2897.) Article 11, Regulations No. 47. as to scope of tax on auto- Article 14, Regulations No. 47, and T. Ds. 2852, 2860, and (T. D. Article 15 of Regulations 47, modified by T. D. 2852; further modified. (T. D. 2893.) Article 17-19, 31, 33 of Regulations 47, supplemented. Article 29 of Regulations 47, amended. (T. D. 2893.) case of sale, SEC. 901. That if any person manufactures, produces Computation in or imports any article enumerated in section 900, or lease, or license leases or licenses for exhibition any positive motion- market value. picture film containing a picture ready for projection, and, whether through any agreement, arrangement, or understanding, or otherwise, sells, leases, or licenses such article at less than the fair market price obtainable therefor, either (a) in such manner as directly or indirectly to benefit such person or any person directly or indirectly interested in the business of such person, or (b) with intent to cause such benefit, the amount for which such article is sold, leased or licensed shall be taken to be the amount which would have been received from the sale, lease or license of such article if sold, leased or licensed at the fair market price. paintings, statu SEC. 902. That there shall be levied, assessed, collected, Sculpture, and paid upon sculpture, paintings, statuary, art por- ary, etc. celains, and bronzes, sold by any person other than the artist, a tax equivalent to 10 per centum of the price for which so sold. This section shall not apply to the sale of any such article to an educational institution or public art museum. Manufacturers, producers, importers and vendors are liable to tax upon all sales of taxable articles made. to State or political subdivisions thereof. (T. D. 2897.) Article 6 of Regulations 48, amended. (T. D. 2897.) Article 14, Regulations No. 48, relating to "art porcelains," amended. (T. D. 2945.) 140184°-20-35 SEC. 903. That every person liable for any tax imposed by section 900, 902, or 906, shall make monthly returns under oath in duplicate and pay the taxes imposed by such sections to the collector for the district in which is located the principal place of business. 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 or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month, from the time when the tax became due. SEC. 904. (a) That on and after May 1, 1919, there shall be levied, assessed, collected, and paid a tax equivalent to 10 per centum of so much of the amount paid for any of the following articles as is in excess of the price hereinafter specified as to each such article, when such article is sold by or for a dealer or his estate on or after such date for consumption or use (1) Carpets and rugs, including fiber, except imported and American rugs made principally of wool, on the amount in excess of $5 per square yard; (2) Picture frames, on the amount in excess of $10 each: (3) Trunks, on the amount in excess of $50 each; (4) Valises, traveling bags, suit cases, hat boxes used by travelers, and fitted toilet cases, on the amount in excess of $25 each; (5) Purses, pocketbooks, shopping and hand bags, on the amount in excess of $7.50 each; (6) Portable lighting fixtures, including lamps of all kinds and lamp shades, on the amount in excess of $25 each: Purchaser of lamp and shade entitled to exemption of $25 from amount paid (1) for lamp and (2) for shade; article 18, Regulations No. 54, amended. (T. D. 2950.) (7) Umbrellas, parasols, and sun shades, on the amount in excess of $4 each; (8) Fans, on the amount in excess of $1 each; (9) House or smoking coats or jackets, and bath or lounging robes, on the amount in excess of $7.50 each; (10) Men's waistcoats, sold separately from suits, on the amount in excess of $5 each; (11) Women's and misses' hats, bonnets, and hoods, on the amount in excess of $15 each; (12) Men's and boys' hats, on the amount in excess of $5 each; (13) Men's and boys' caps, on the amount in excess of $2 each: (14) Men's, women's, misses', and boys' boots, shoes, pumps, and slippers, not including shoes or appliances made to order for any person having a crippled or deformed foot or ankle, on the amount in excess of $10 per pair; (15) Men's and boys' neckties and neckwear, on the amount in excess of $2 each; (16) Men's and boys' silk stockings or hose, on the amount in excess of $1 per pair; (17) Women's and misses' silk stockings or hose, on the amount in excess of $2 per pair; (18) Men's shirts, on the amount in excess of $3 each; (19) Men's, women's, misses', and boys' pajamas, night gowns, and underwear, on the amount in excess of $5 each; and (20) Kimonos, petticoats, and waists, on the amount in excess of $15 each. (b) The tax imposed by this section shall not apply (1) to any article enumerated in paragraphs (2) to (8), both inclusive, of subdivision (a), if such article is made of, or ornamented, mounted, or fitted with, precious metals or imitations thereof or ivory, or (2) to any article made of fur on the hide or pelt, or of which any such fur is the component material of chief value, or to (3) any article enumerated in subdivision (17) or (18) of section 900. (c) The taxes imposed by this section 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 provided in section 502. Where excise tax is imposed directly upon vendee, sales to States or political subdivisions thereof are exempt from tax. (T. D. 2897.) Articles 24, 25, 28, 30 of Regulations 54, supplemented. (T. D. 2893.) Sales slips to be kept 90 days. (T. D. 2965.) turns and pay SEC. 905. That on and after April 1, 1919, there shall Jewelry; rebe levied, assessed, collected, and paid (in lieu of the ment of tax. 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 semiprecious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof or ivory (not including surgical instruments); watches; clocks; opera glasses; lorgnettes; marine glasses; field glasses; and binoculars; upon any of the above when sold by or for a dealer or his estate for consumption or use, a tax equivalent to 5 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 as the Commissioner, with Leasing or li censing for exhi picture films. the approval of the Secretary, may prescribe) 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 business. 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 or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month, from the time when the tax became due. Manufacturers, producers, importers and vendors are liable to tax upon all sales of taxable articles made to States or political subdivisions thereof. (T. D. 2897.) Article 3 of Regulations 48, amended. (T. D. 2893.) (T. D. 2897.) Articles 5, 24, 28 of Regulations 48, supplemented. (T. D. 2893.) Article 19, Regulations No. 48, relating to articles tax paid under other acts, amended. (T. D. 2936.) SEC. 906. That on and after the 1st day of May, 1919, bition motion- any person engaged in the business of leasing or licensing for exhibition positive motion-picture films containing pictures ready for projection shall pay monthly an excise tax in respect to carrying on such business equal to 5 per centum of the total rentals earned from each such lease or license during the preceding month. If a person owning such a film exhibits it for profit he shall pay a tax equivalent to 5 per centum of the fair rental or license value of such film at the time and place where and for the period during which exhibited. If any such person has, prior to December 6, 1918, made a bona fide contract with any person for the lease or licensing, after the tax imposed by this section takes effect, of such a film for exhibition for profit, and if such contract does not permit the adding of the whole of the tax imposed by this section to the amount to be paid under such contract then the lessee or licensee shall, in lieu of the lessor or licensor, pay so much of such tax as is not so permitted to be added to the contract price. The tax imposed by this section shall be in lieu of the tax imposed by subdivisions (c) and (d) of section 600 of the Revenue Act of 1917. ex Perfumes, tracts, toilet wa Lessors of positive motion-picture films containing pictures ready for projection are subject to tax upon amounts received from the leasing of such films to States or political subdivisions thereof. (T. D. 2897.) SEC. 907. (a) That on and after May 1, 1919, there ters, etc.; pills, shall be levied, assessed, collected and paid (in lieu of the tablets, powders, taxes imposed by subdivisions (g) and (h) of section collecting tax. 600 of the Revenue Act of 1917) a tax of 1 cent for each 25 cents or fraction thereof of the amount paid for any etc.; method of |