154 
EXCISE AND OTHER TAXES 
Sec. 
603. Monthly returns and payments; 
penalty. 
504. Jewelry, sales by dealers; articles 
exempt; returns and pay- 
ments; penalty. 
805. Contracts made prior to Janu- 
ary 1, 1924; “dealer.” : 
Revenue Act of 1921: 
900. Sales by manufacturers of enu- 
merated articles. 
901. If sold at less than market: sales 
to benefit manufacturers. 
302. Works of art if sold by other than 
artist. 
903. Monthly returns; time of pay- 
ment; penalty. - 
304. Sales by manufacturers, etec., of 
enumerated articles above spee- 
ified prices. 
905. Sales by dealers, jewelry, etc.; 
returns; payment, efe.; pen- 
alty. 
906. Contracts made prior to August 
15, 1921. 
Revenue Act of 1918: 
000. Sales by manufacturers of enu- 
merated articles. 
Sec. 
901. If sold or leased at less than mar- 
ket. 
902. Works of art if sold by other than 
artist; exception. 
803. Monthly returns and payments; 
penalty. 
904. Sales by manufacturers of enu- 
‘merated articles above specified 
prices. 
905. Sales by dealers, jewelry, etc.; 
returns ; time of payment ; pen- 
alty. 
906. Tax on motion-picture exhibitions. 
Monthly rentals from leases. 
907. Sales by dealers of toilet articles; 
proprietary medicines; ete. 
Revenue Act of 1917: 
800. Sales by producers of enumerated 
articles. 
501. Monthly returns and payments. 
602. Floor stock. Assessment and pay- 
ment. Exemption if no title 
passed. 
[Title VI, Revenue Act of 19261] 
nye on oales SEC. 600. There shall be levied, assessed, collected, and 
ete. paid upon the following articles sold or leased by the 
manufacturer, producer, or importer, a tax equivalent to 
the following percentage of the price for which so sold 
or leased— 
(1) Automobile chassis and bodies and motor cycles 
Jncluding tires, inner tubes, parts, and accessories there- 
for sold on or in connection therewith or with the sale 
-hereof), except automobile truck chassis and bodies, auto- 
mobile wagon chassis and bodies, and tractors, 3 per 
centum. A sale or lease of an automobile shall, for the 
purposes of this subdivision, be considered to be a sale 
Effective i ag OF. the chassis and of the body. This subdivision shall 
Jonective in 80 take effect on the expiration of 30 days after the enact- 
ment of this act; 
vobistols and re- (2) Pistols and revolvers, except those sold for the use 
of the United States, any State, Territory, or possession 
of the United States, any political subdivision thereof, 
or the District of Columbia, 10 per centum. 
reomputation on Tf any manufacturer, producer, or importer of any of 
manufacturer, ete. 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 com- 
puted on the price for which like articles are sold by him 
at wholesale. 
Exceptions. 
t Regulations 47. Sales by the manufacturers of automobiles. pistols. re- 
volvers. and cereal beverages. (TT. DID. 3862.)