SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. 317 golf, lacrosse, billiard and pool balls, fishing rods and reels, billiard WAR Emu "¤”· and pool tables, chess and checker boards and pieces, dice, games _ and parts of games, except playing cards and children’s toys and EX°°P°°°s‘ games, sold by the manufacturer, producer, or importer, a tax equivalent to threilper centum of the price for which so sold; and (g) Upon perfumes, essences, extracts, toilet waters, cosmetics, T°“°“"“°‘°s·°"°· petroleum jellies, hair oils, pomades, hair dressings, hair restoratives, air dyes, tooth and mouth washes, dentifrices, tooth pastes, aromatic cachous, toilet soaps and powders, or any similar su stance, article, or preplaration by whatsoever name known or distinguished, gpgn all of the above which are used or a plied or intended to be us or applied for toilet dpurposes, and which are sold by the manufacturer, importer, or pro ucer, a tax equivalent to two per centum of the price for whic so sold; and Pr ri an (h) Upon all apills, tablets, powders, tinctures, troches or lozenges, m ` sirups, medicin cordials or itters, anodynes, tonics, plasters, hni- Am 312 ments, selves, ointments, astes, drops, waters (except those taxed ’p` ‘ under section three hundred) and thirteen of this Act), essences, spirits, oils, and all medicinal preparations, compounds, or compositions whatsoever, the manufacturer or producer of which claims to have any private formula, secret, or occult art for making or preparing the same, or has or claims to have any exclusive right or t1tle to the making or preparing the same, orwhich are prepared, uttered, vended, or exposed for sale under any letters patent, or trade-mark, or which, if prepared bg any formula published or unpublished, are held out or recommen ed to the public by the makers, venders, or proprietors thereof as proprietary medicines or medicinal prodprietary articles or preparations, or as remedies or s ecifics for any isease, diseases, or affection whatever affecting the or animal body, and_ which are sold' by the manufacturer, producer, or importer, a tax equivalent to twqper centum of the price for which so sold; and Ch (i) pon all chewing gum or substitute therefor sold by the manu- °wi°g gum' facturer, producer, or importer, a tax equivalent to two per centum of the price for which so sold; and Camom (j) Upon all cameras sold by the manufacturer, producer, or im-
a tax equivalent to three per centum of the price for which
· so so . Sec. 601. That each manufacturer, producer or importer of any palylilglhzll mum md of the articles enumerated in section six hundred shall make month] returns under oath in duplicate and pay the taxes imposed on such articles b this title to the collector of internal revenue for the district in wllich is located the principal place of business. Such returns shall contain such information and e made at such times and in such manner as the Commissioner of Internal Revenue, with the approvlg of the Secretary of the Treasury, may by regulations prescri . Srzc. 602. That upon all articles enumerated in subdivisions (a), d6§l§l9r0:l1(g'k {$3 ii; (b), (e), (f), (g), (h), (i), or (j) of section six hundred, which on the f,§‘§${,;,,‘§§·g,°§Y*"°°‘ ‘° day this Act is passed are held and intended for sale by any ]-person, corporation, partnership, or association other than (1) a. reta` er who is not also a. wholesaler, or (2) the manufacturer, producer, or importer thereof, there shall be levied, assessed, collected, and paid a tax equivalent to one-half the tax imposed by each such subdivision upon the sale of the articles therein enumerated. This tax shall be aid by lfhe peirson, corporation, partnership, or association so holsing suc artic es. The taxes imposed by this section shall be assessed, collected, and °' P ° y` paid rn the same manner as provided in section ten hrmdred and two in the case of additional taxes upon articles upon which the tax imposed by existing law has been paid.
