55 STAT.] 77TH CONG. , 1ST SESS.-CH. 412 -SEPT. 20, 1941 "(3) $10 or $50, as the case may be, for each additional device so maintained or the use of which is so permitted. If one such device is replaced by another, such other device shall not be con- sidered an additional device. "(b) DEFINITION. - As used in this part the term 'coin-operated amusement and gaming devices' means (1) so-called 'pin-ball' and other similar amusement machines, operated by means of the insertion of a coin, token, or similar object, and (2) so-called 'slot' machines which operate by means of insertion of a coin, token, or similar object and which, by application of the element of chance, may deliver, or entitle the person playing or operating the machine to receive, cash, premiums, merchandise, or tokens. The term does not include bona fide vending machines in which are not incorporated gaming or amusement features. "(c) APPLICABILITY OF ADMINISTRATIVE PROVISIONS. -An operator of a place or premises who maintains for use or permits the use of any coin-operated device shall be considered, for the purposes of subchapter B, to be engaged in a trade or business in respect of each such device. "(d) EFFECTIvE DATE OF TAx.- With respect to the year ending June 30, 1942, no tax shall be payable under this part for any period prior to October 1, 1941." SEC. 556. BOWLING ALLEYS, ETC. 723 53 Stat. 394 . 26 U.S . C. §§3270- 3282. Subchapter A of chapter 27 of the Internal Revenue Code is 53 S. 380 34. 26 U.S. C . U§3200- amended by adding at the end thereof the following new part: 3266. An*e, p. 722. "Part X-Bowling Alleys, and Billiard and Pool Tables "SEC. 3268. TAX ON BOWLING ALLEYS, AND BILLIARD AND POOL TABLES. "(a) RATE.- Every person who operates a bowling alley, billiard room, or pool room shall pay a special tax of $10 per year for each bowling alley, billiard table, or pool table. Every building or place where bowls are thrown or where games of billiards or pool are played, except in private homes, shall be regarded as a bowling alley, billiard room, or pool room, respectively. "(b) EFFECTIVE DATE OF TAx. -With respect to the year ending June 30, 1942 no tax shall be payable under this part for any period prior to October 1, 1941." SEC. 557. USE OF MOTOR VEHICLES AND BOATS. The Internal Revenue Code is amended by inserting after chapter 53 Stat. 430, 432. 26 U.S. C. §I352O- 33 the following new chapter: 352s "CHAPTER 33A-USE OF MOTOR VEHICLES AND BOATS "SEC. 3540. TAX ON USE OF MOTOR VEHICLES AND BOATS. "(a) IMPOSITION OF TAx. -There shall be imposed upon the use of motor vehicles and boats a tax, with respect to each year in which such use occurs, at the following rates: "(1) Motor vehicles-$5. "(2) BOATS.- "Over-all length 16 feet or over but not over 28 feet, $5. "Over-all length over 28 feet but not over 50 feet, $10. "Over-all length over 50 feet but not over 100 feet, $40. "Over-all length over 100 feet but not over 150 feet, $100. "Over-all length over 150 feet but not over 200 feet, $150. "Over-all length over 200 feet, $200.
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