58 STAT.] 78TH CONG., 2D SESS. - CH. 63-FEB . 25, 1944 69 medicinal preparations, food products, flavors, or flavoring extracts which are unfit for beverage purposes, upon payment of a special tax per annum, shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products and as hereinafter provided for." (e) TIM FO FOR FLING CLAIM FOR DRAWBACK WITH RESPEOT TO DIS- TILLED SPIRITS USED PRIOR TO EFFECTIVE DATE OF TrrLE III OF ACT.- - Ane, p. 60. Distilled spirits used prior to the effective date of this title in the manufacture or production of medicines, medicinal preparations, food products, flavors, or flavoring extracts which are unfit for beverage purposes, and which are not covered by any claim filed in conformity with law prior to such effective date, shall be regarded as so used during the quarter in which such effective date occurs, and the claim filed by any person for such quarter shall include the drawback claimed with respect to such distilled spirits; provided that no claim shall be allowed which was barred by any provision of any prior law. SEC. 310. EXEMPTION OF SILVER-PLATED FLATWARE FROM TAX ON JEWELRY. Section 2400 (relating to the retailers' excise tax with respect to Stt. 718. 26U. S. C., Supp. jewelry, etc.) is amended by striking out "gold, gold plated, silver, m, J2i0. silver-plated or sterling flatware or hollow ware and inserting in Antep.61. lieu thereof "gold, gold plated, silver, or sterling flatware or hollow ware and silver-plated hollow ware". SEC. 311. REPEAL OF MANUFACTURERS' EXCISE TAX ON VACUUM CLEANERS. Section 3406 (a) (3) (relating to the tax with respect to electric, UStat. a. 26 U. S. 0., Supp. gas, and oil appliances) is amended (a) by inserting "and" before mi. m3o() (3). "electric mixers, whippers, and juicers" and (b) by striking out "and household type electric vacuum cleaners". TITLE IV-POSTAL RATES SEC. 401. EFFECTIVE DATE. Except as otherwise expressly provided, this title shall take effect on the thirtieth day after the date of the enactment of this Act. SEC. 402. FIRST CLASS MAIL. (a) MAIL FOR LOCAL DELIvERY. -The rate of postage on all mail matter of the first class mailed for local delivery or for delivery wholly within a county which is entirely within a corporate city and the population of which exceeds one million (except postal cards and private mailing or post cards, and except other first class matter on which the rate of postage under existing law is 1 cent for each ounce or fraction thereof) shall be increased by 1 cent for each ounce or fraction thereof. (b) Ant MArL. -The rate of postage on air mail shall be increased by 2 cents for each ounce or fraction thereof. 8EC. 403. FOURTH CLASS MAIL. The rate of postage on all mail matter of the fourth class shall be increased by an amount equal to 3 per centum of the rate provided by. existing law, or by 1 cent, whichever is the greater. If the 3 per centum amount results in a fractional part of a cent, such fractional part shall be disregarded unless it amounts to one-half cent or more, m which case it shall be increased to 1 cent.
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