77TH CONG. , 2 D SESS.-CH. 619-OCT. 21, 1942 by manufacturers and importers, the Commissioner may collect the tax with respect to all or part of such articles by means of stamps rather than return, and in such case may make an assessment against such manufacturer or importer having cigar and cigarette tax stamps on hand on the effective date of Title VI of the Revenue Act of 1942, for the difference between the amount paid for such stamps and the increased rates imposed by the Revenue Act of 1942. "(3) LAWS APPLICABLE.- All provisions of law, including penalties, applicable in respect of the taxes imposed by section 2000, shall, insofar as applicable and not inconsistent with this subsection, be applicable with respect to the floor stocks tax imposed by this subsection." (d) ONE-EIGHTH OUNCE DIERENCES ABOVE Two OUNCES AND NOT ABOVE THREE OUNCES PERMITTED IN PACKAGING OF TOBACCO AND SNUFF. - Section 2100 (a) (1) (relating to permissible packages for tobacco and snuff) is amended by striking out "with a difference be- tween each package and the one next smaller of one-eighth of an ounce up to and including two ounces" and inserting in lieu thereof "with a difference between each package and the one next smaller of one- eighth of an ounce up to and including three ounces". (e) EXPORTATION OF CIGARETTE PAPERS AND TUBES FREE OF INTERNAL REVENUE TAX. - Section 2197 (b) (relating to tax-free exportation of tobacco) is amended by striking out "or cigarettes" and inserting in lieu thereof "cigarettes, or cigarette papers or tubes". SEC. 606. TELEPHONE, TELEGRAPH, ETC. (a) RATES OF TAx.- Section 3465 is amended to read as follows: "SEC. 3465. IMPOSITION AND RATE OF TAX. "(a) There shall be imposed: "(1) TELEPHONE AND TELEGRAPH, ETC.- "(A) On the amount paid within the United States for each telephone or radio telephone message or conversation for which the toll charge is more than 24 cents, a tax equal to 20 per centum of the amount so paid. If a bill is rendered the taxpayer for the services described in this subparagraph, the amount upon which the tax shall be based shall be the sum of all such charges included in the bill, and the tax shall not be based upon the charge for each item, separately, included in the bill. "(B) On the amount paid within the United States for each telegraph, cable, or radio dispatch or message a tax equal to 15 per centum of the amount so paid, except that in the case of each international telegraph, cable, or radio dispatch or message the rate shall be 10 per centum. If a bill is rendered the taxpayer for the services described in this subparagraph, the amount upon which the tax at each of the rates in this subparagraph shall be based shall be the sum of all such charges at that rate included in the bill, and the tax shall not be based upon the charge for each item, sepa- rately, included in the bill. "If the tax under subparagraph (A) or (B) is paid by inserting coins in coin-operated telephones, the tax shall be computed to the nearest multiple of 5 cents, except that where the tax is midway between multiples of 5 cents, the next higher multiple shall apply. Only one payment of a tax imposed by subparagraph (A) or (B) 53 Stat. 228. 26U. S.C.§2100 (a) (1). 53 Stat. 246. 26U.S. .. 2197 (b). 53 Stat. 422. 26U. .c. 346; Supp. I, 3465. 56 STAT.] 975
�
