Federal Revenue Act of 1918; Complete Text, With Reference Notes, Tables And Index

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That there shall be levied, assessed, ExcUe taxes collected, and paid upon the following articles sold or leased by the manufacturer, producer, or im- on sales b porter, a tax equivalent to the following percentages faciurer or importer of the price for which so sold or leased — (1) Automobile trucks and automobile wagons. Autotrucks (including tires, inner tubes, parts, and accessories and accessories therefor, sold on or in connection therewith or with the sale thereof) , 3 per centum; (2) Ot...her automobiles and motorcycles, (includ- Autos and motor- ing tires, inner tubes, parts, and accessories there- '^'''" ""'' «'""»"«» for, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum; (3) Tires, inner tubes, parts, or accessories, for Accessories any of the articles enumerated in subdivision (1), or (2), sold to any person other than a manufac- turer or producer of any of the articles enumerated in subdivision (1), or (2), 5 per centum; (4) Pianos, organs (other than pipe organs).

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