322 SIXTY-EIGHTH CONGRESS. Sess. I. C11. 234. 1924. ¤>¤¤?“{¤° ¤"’ Dm- fees of an active resident annual member are in excess of $10 pei- I““‘“"°“ *°‘“‘ year) to any social, athletic, or sporting club_or organization; or (b) as initiation fees to such a club or organization, 1 such fees amount to more than $10, or if the dues or membership fees (not mcludnng initiation fees) of an active resident annual member_are in excess of $10 per year; such taxes to be paid by the person paying such dues or §,"",;’,;m,,d,,,_,¤,__ fees: Provided, That there shall be exempted from the provisions of www- this section all amounts paid as dues or fees to a fraternal society, order, or association, operating under the lodge system, or to any local _ fraternal organization among the students of a college or university. ,,,I;*,§’,,,,,, “""“b°”’”" In the case of life membershi s a life member shall pay annually, at the time for the payment of diies by active resident annual members, a tax elqpivalent to the tax upon the amount paid by such a member, Common by m_ but sh pay no tax upon the amount paid for life membership. ‘ mms. Sec. 502. (a) Every person receiving any payments for such ad- °dV°U’»¤*“°’·°*m°¤°‘ mission, dues or fees shall collect the amount of the tax imposed ' liy section 500 or 501 from the person making such payments. Mmm, Hmmm very club or organization having life members shall col act from payments. such members the amount of the tax imposed b section 501. Such persons shall make monthly returns under oath, in duplicate, and pay the taxes so collected to the collector of the district in which Bands ma be up the principal office or place of business is located. new in mniaquem (b) Any person making a refund of any payment u on which '°‘“'“’· tax is collected under this section may repa therewith the amount of the tax collected on such payment; andythe amount so repaid may be credited against amounts included in any subsequent monthly return.
i° ”' (c) The returns required under this section shall contain such
infomation, and_be made at such times and in such manner, as the Qommissionlcg, with the approval of the Secretary, may by regula- . tion rescri . T`m° °‘°°’m°°f (41)) The tax shall, without assessment by the Commissioner or _· notice from the collector, be due and payable to the collector at '°°‘“" ‘°' "“'“’°· the time so Exed for filing the return. f the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 perdcentum a month from the time when the tax became due until pai . E”°°""° ‘° ”° °’*`**"· Sm, 503, This title shall take eifect on the expiration of thirty days after the enactment of this Act. “°‘"““"· urns vi.-Exoisn mxss. Levied um thirty . . , days onsaleby msu- Sec. 600. On and after the ex iration of thirt da s after the '°$§{°{,;";,{°,,,,,,mend_ enactment of this Act there shallpbe levied, assessgd, cdllected, and ei- paid upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentage Uhm dammobuc of the price for which so sold or leasedtmcksand wagons. (11) Automobile truck chassis and automobile wagon chassis sold or eased for an amount in excess_ of $1,000, and automobile truck Am6_“i”inclu(xyr bodies and automobile wagon bodies sold or leased for an amount in excess of _$200 (including m both cases tires, inner tubes, parts, and accessories therefor sol on or in connection therewith or with the sale thereof), 3 per centum. A sale or lease of an automobile trac]; or of an automobile wagon shall, for the purposes of this sub- (mm chmS,m0m_ division, be considered to be a_sale of the chassis and of the body; cyeunac. (2) Other automobile chassis and bodies and motor cycles (including tires, inner tubes, parts, and accessories therefor sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum. A sale or lease of an automobile shall, for the pur-
