78TH CONG. , 2) SESS.-CH. 63-FEB. 25 , 1944 SEC. 302. INCREASES IN RATES. (a) IN GENmAL. -Chapter 9A is amended to read as follows: "Chapter9A-War Taxes and War Tax Rates "SEC. 1650. WAR TAX RATES OF CERTAIN MISCELLANEOUS TAXES. "In lieu of the rates of tax specified in such of the sections of this title as are set forth in the following table, the rates applicable with respect to the period beginning with the effective date of title III of the Revenue Act of 1943 and ending on the first day of the first month which begins six months or more after the date of the termina- tion of hostilities in the present war shall be the rates set forth under the heading 'War Tax Rate': 54 Stat. 522 . 26 U.S. C. § 1650; Supp. II, § 1650 note. Ante, p. 60. Decription of Tax Admissions ------------------- Permanent Use or Lease of Boxes or Seats. Sales of Tickets Outside Box Office. Cabarets, Roof Gardens, Etc-- Dues or Membership Fees ----- Initiation Fees------------- Jewelry------------------ Furs ----------------- ------- Toilet Preparations -------- Distilled Spirits --------.- Imported Perfumes Containing Distilled Spirits. Still Wines: (1) Not over 14% of Alcohol- (2) Over 14% and not over 21% of Alcohol. (3) Over 21% and not over 24% of Alcohol. Sparkling Wines, Liqueurs, and Cordials: (1) Champagne or Sparkling Wine. (2) Artificially Carbonated Wine. (3) Liqueurs, Cordials, Etc_. . Fermented Malt Liquors-- Billiard and Pool Tables; and Bowling Alleys. Electric Light Bulbs and Tube! Telephone, Long Distance.... Domestic Telegraph, Cable, or Radio Dispatches. Leased Wires, Etc----.... .-- Wire and Equipment Service- . Local Telephone Service ----- Transportation of Persons---. Seats, Berths, Etc-.---------- Old Bate 1cent for each 10 cents or fraction thereof. 11per centum --------- 11per centum---------- i per centumn --------- 11per centumrn ------ 11per centumn ---- ... 10per centurn--. .- - 10 per centunm------ 10 per centumrn . -- - $6pergallon-.--------- $6 per gallon- .. -- .-- 10 cents per gallon.- --- 40 cents per gallon- ... $1 per gallon. --------- 10 cents per half-pint or fraction thereof. 5 cents per half-pint or fraction thereof. 5 cents per half-pint or fraction thereof. $7 per barrel.. -- $10 per year per table $10 per year per alley 5per centum.-------... 20 per centum... -- - 15 per centumn ..--.. 15 per centumr-- .. -- 5percentum.---.----. 10 per centum ------ 10 per centumr ---- 10 per centurnm----- War Tax Rate 1cent for each 5 cents or major fraction thereof. 20per centum. 20per centum. 0 per centum. 0 per centum. 20 per centum. 20 per entum. 20 per centmn. 20 per centum. $9 per gallon. $9 per gallon. 15 cents per gallon. 60 cents per gallon. Section 1700 (a).. - -- -- 1700 (b)------ 1700 (c)
1700(e).------- 1710 (a) (1).---- 1710 (a)(2) - 2400 (except as respects watch- es selling at retail for not more than $65 and alarm clocks selling atretail for not more than $5). 2401--------- 2402--
2800 (a) (1)-- . 2800 (a) (3) --. 3030 (a) (1) -- 3030 (a) (2)--- 3150........--- -- 3268 -. ... ... - 3406 (a) (10)--- 3465 (a) (1) (A). 3465 (a) (1) (B) (insofar as it relates to domestictele- graph, cable, and radio dispatches). 3465 (a) (2) (A). 3465 (a) (2) (B) 3465 (a) (3) --- . 3469 (a).--- --- 3469 (c) --- 25 per centum. 8 per centum. 15 per centum. 15 per centum. 15 per centum. "SEC. 1651. RETAILERS' EXCISE TAX ON LUGGAGE, ETC. "(a) TAx. -There is hereby imposed upon the following articles (including in each case fittings or accessories therefor sold on or in connection with the sale thereof) sold at retail a tax equivalent to 20 per centum of the price for which so sold: "(1) Trunks, valises, traveling bags, suitcases, satchels, over- night bags, hat boxes for use by travelers, beach bags, bathing suit Pot,p . 273. Pot, p. 69. 15 cents per half-pint or fraction thereof. 10 cents per half-pint or fraction thereof. 10 cents per half-pint or fraction thereof. $8 per barrel. $20 per year per table; $20 per year per alley. 20 per centum. 25 per centum. 25 per centunm. Post, p. 67. Post, p. 64 . 58 STAT.] $2 per gallon.
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