54 Stat. 522, 524, 525. 26 U. S. C. §§ 1650 (a), 2004, 3190. 53 Stat. 199; 54 Stat. 526. (b) The rates specified in subsection (a) shall be applicable only with respect to the period after the date of the enactment of this Act, and the rates specified in section 1650 (a), section 2004, and section 3190 of the Internal Revenue Code shall not apply with respect to such period. Part III-Increases in Rates of Existing Excise Taxes SEC. 531. PLAYING CARDS. Section 1807 (a) of the Internal Revenue Code is amended by 26 U. S. C. § 1807 (a). striking out "10 cents" and inserting in lieu thereof "13 cents". 53 Stat. 205. 26 U.S. O. § 1850 (a). 53 Stat. 298. (a) (1). SEC. 532. SAFE DEPOSIT BOXES. Section 1850 (a) of the Internal Revenue Code is amended by striking out "10 per centum" and inserting in lieu thereof “20 per centum". SEC. 533. DISTILLED SPIRITS. (a) RATE ON DISTILLED SPIRITS.-Section 2800 (a) (1) of the Inter26 U. S. C. § 2800 nal Revenue Code is amended by striking out "at the rate of $2.25 (and on brandy at the rate of $2)" and by inserting in lieu thereof "at the rate of $4", and by striking out "(except brandy)". 53 Stat. 298. (b) RATE ON IMPORTED PERFUMES CONTAINING ALCOHOL.-Section 26. 8. C. § 2800 2800 (a) (3) of the Internal Revenue Code is amended by striking out "$2.25" and inserting in lieu thereof "$4”. (a) (3). 53 Stat. 339; 54 Stat. 525. 26 U. S. C. § 2887. 53 Stat. 298; 54 Stat. 524. 26 U. S. C. § 2800. 53 Stat. 392. 26 U.S. C. §3254 (g). (c) DRAWBACK ON DISTILLED SPIRITS.-The third paragraph of section 2887 of the Internal Revenue Code is amended by striking out "but shall not exceed a rate of $3 (or, in the case of brandy, $2.75)" and inserting in lieu thereof "but shall not exceed a rate of $4”. (d) FLOOR STOCKS TAX.-Section 2800 of the Internal Revenue Code is amended by inserting at the end thereof the following new subsection: "(i) FLOOR STOCKS TAX. "(1) Upon all distilled spirits upon which the internal-revenue tax imposed by law has been paid, and which on October 1, 1941, are held and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be levied, assessed, collected, and paid a floor stocks tax of $1 (except that in the case of brandy, the rate shall be $1.25) on each proofgallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax shall, on or before January 1, 1942, under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe, make a return and pay such tax. Payment of the tax shown to be due may be extended to a date not later than August 1, 1942, upon the filing of a bond for payment thereof in such form and amount and with such surety or sureties as the Commissioner, with the approval of the Secretary, may prescribe. "(3) All provisions of law, including penalties, applicable in respect of internal-revenue taxes on distilled spirits shall, insofar as applicable and not inconsistent with this subsection, be applicable in respect of the floor stocks tax imposed hereunder. For the purposes of this subsection the term 'distilled spirits' shall include products produced in such manner that the person producing them is a rectifier within the meaning of section 3254 (g)." SEC. 534. WINES. 54 Stat. 513. (a) RATE ON STILL WINES.-Section 3030 (a) (1) (A) of the Internal Revenue Code is amended by striking out "5 cents" and (1) (A). inserting in lieu thereof "8 cents"; by striking out "15 cents" and inserting in lieu thereof "30 cents"; and by striking out "25 cents" and inserting in lieu thereof "65 cents". 54 Stat. 514. (b) RATE ON SPARKLING WINES, LIQUEURS, CORDIALS, ETC.-Section 3030 (a) (2) of the Internal Revenue Code is amended by striking (a) (2). out "212 cents" and inserting in lieu thereof "7 cents"; and by striking out "114 cents" and inserting in lieu thereof "32 cents". (c) Subchapter F of Chapter 26 of the Internal Revenue Code is amended by inserting at the end thereof the following new section: "SEC. 3192. FLOOR STOCKS TAX ON WINES. "(a) FLOOR STOCKS TAX.-Upon all wines upon which the internalrevenue tax imposed by law has been paid, and which on October 1, 1941, are held and intended for sale or for use in the manufacture or production of an article intended for sale, there shall be levied, assessed, collected, and paid a floor stocks tax at rates equal to the increases in rates of tax (over the defense tax rates) made applicable to such articles by section 534 of the Revenue Act of 1941. "(b) RETURNS.-Every person required by subsection (a) to pay any floor stocks tax shall, on or before January 1, 1942, under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe, make a return and pay such tax. Payment of the tax shown to be due may be extended to a date not later than August 1, 1942, upon the filing of a bond for payment thereof in such form and amount and with such surety or sureties as the Commissioner, with the approval of the Secretary, may prescribe. "(c) LAWS APPLICABLE.-All provisions of law, including penalties, applicable in respect of the taxes imposed by section 3030 (a) shall, insofar as applicable and not inconsistent with this subsection, be applicable with respect to the floor stocks tax imposed by subsection (a)." SEC. 535. TIRES AND TUBES. (a) RATE ON TIRES.-Section 3400 (1) of the Internal Revenue Code is amended by striking out "24 cents" and inserting in lieu thereof "5 cents". (b) RATE ON TUBES.-Section 3400 (2) of the Internal Revenue Code is amended by striking out "4 cents" and inserting in lieu thereof "9 cents". (c) FLOOR STOCKS TAX ON TIRES AND INNER TUBES.-Section 3400 of the Internal Revenue Code is amended by inserting "(a) TAX.-" before the beginning thereof and by inserting at the end thereof the following: 53 Stat. 295; 54 Stat. 525. 26 U. S. C. §§ 3190 3191. Supra. 53 Stat. 347. 26 U.S. C. 3030 (a). Supra. 53 Stat. 409. 53 Stat. 410. 53 Stat. 409. 53 Stat. 410. "(b) FLOOR STOCKS TAX.-Upon tires and inner tubes subject to tax under subsection (a) of the type used on vehicles subject to tax under section 3403 (a) or (b) which on October 1, 1941, are held for sale by any person there shall be levied, assessed, collected, and (a), (b). paid a floor stocks tax at the rate of 212 cents per pound in the case of tires and 42 cents per pound in the case of inner tubes. The tax shall apply to tires and inner tubes held for sale on, or in connection with, or held for use in the manufacture or production of, articles the sale of which will be subject to tax under section 3403 (a) or (b). The tax shall not apply to tires and inner tubes held for sale by the manufacturer, producer, or importer thereof, and to tires and 53 Stat. 418. 26 U. S. C. §§ 3444 (a) (2), 3445. Post, p. 721. 54 Stat. 522-526. inner tubes the sale of which will be subject under the provisions of sections 3444 (a) (2) and 3445 to the manufacturers' tax on tires and inner tubes." SEC. 536. EFFECTIVE DATE OF PART III. The amendments made by this Part shall be applicable only with respect to the period beginning with October 1, 1941, and the rates specified in section 1650 (a), section 1807 (b), section 2004, section (a), 1807 (b), 2004, 2800 2800 (g), and section 3190 of the Internal Revenue Code shall not apply with respect to such period. This Part shall take effect on October 1, 1941. 26 U. S. C. §§ 1650 (g), 3190. 53 Stat. 189. 26 U. S. C. § 1700 (a) (1). 53 Stat. 190. 26 U. S. C. § 1701. Ante, p. 350. 49 Stat. 207. Part IV-Changes in Basis of Computing Tax (Rates Increased in Certain Cases) SEC. 541. ADMISSIONS TAX. (a) REDUCTION OF EXEMPTION.-Section 1700 (a) (1) of the Internal Revenue Code is amended to read as follows: "(1) RATE.-A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription. In the case of persons (except bona fide employees, municipal officers on official business, children under twelve years of age, members of the military or naval forces of the United States when in uniform, and members of the Civilian Conservation Corps when in uniform) admitted free or at reduced rates to any place at any time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted. No tax shall be imposed on the amount paid for the admission of a child under twelve years of age if the amount paid is less than 10 cents." (b) TERMINATION OF EXEMPTIONS.-Section 1701 of the Internal Revenue Code (relating to exemptions from admissions tax) shall not apply with respect to amounts paid, on or after the effective date of this Part, for admission. (c) EXEMPTION OF NATIONAL PARK, ETC., ADMISSIONS TERMINATED. The Interior Department Appropriation Act, 1942, is amended by striking out that part thereof under the heading "NATIONAL PARK SERVICE" which reads as follows: "Hereafter fees incident to admission to the national parks and monuments and other areas in the national park system, charged and collected with the approval of the Secretary of the Interior, shall be exempt from all Federal tax on admissions." The Act entitled "An Act making appropriations for the Department of the Interior for the fiscal year ending June 30, 1936, and for other purposes", approved May 9, 1935, is amended by striking out that part thereof under the heading "NATIONAL PARK SERVICE' Carlsbad Caverns, which reads as follows: ": Provided, That any admission fee charged for entrance to Carlsbad Caverns and any fee charged for guide service therein, shall be exempt from all taxes on admissions". fees. 53 Stat. 190. SEC. 542. CABARET, ROOF GARDEN, ETC., TAX. (a) IMPOSITION.-Section 1700 (e) of the Internal Revenue Code is amended to read as follows: "(e) TAX ON CABARETS, ROOF GARDENS, ETC. "(1) RATE.-A tax equivalent to 5 per centum of all amounts paid for admission, refreshment, service, and merchandise, at any roof garden, carbaret, or other similar place furnishing a public "(2) BY WHOM PAID.-The tax imposed under paragraph (1) shall be returned and paid by the person receiving such payments." (b) PLACE OF PAYMENT.-Section 1715 (b) of the Internal Revenue Code is amended to read as follows: 53 Stat. 189. 53 Stat. 192. "(b) PLACE OF PAYMENT.-The taxes collected under subsection (a), and the taxes required to be paid under section 1700 (c), (d), or (e), shall be paid to the collector of the district in which the prin- (c), (d), (e). cipal office or place of business is located." (c) RETURNS.-Section 1716 (a) of the Internal Revenue Code is amended to read as follows: 53 Stat. 192, 190. 53 Stat. 193. 53 Stat. 192, 190. Ante, pp. 706, 710. "(a) REQUIREMENT.-Every person required under subsection (a) of section 1715 to collect the taxes, or required under section 1700 (a), 1700 (c), (d), (e). (c), (d), or (e) to pay the taxes, imposed by this chapter shall make returns under oath, in duplicate, in such manner and containing such information as the Commissioner, with the approval of the Secretary, may, by regulation, prescribe." (d) Section 1700 (c) (3) and section 1700 (d) (3) of the Internal Revenue Code are repealed as of the effective date of this Part. SEC. 543. CLUB DUES. (a) REDUCTION OF EXEMPTION AND DEFENSE TAX RATE MADE PERMANENT.-Section 1710 (a) (1) and (2) of the Internal Revenue Code are amended to read as follows: "(1) DUES OR MEMBERSHIP FEES.-A tax equivalent to 11 per centum of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. "(2) INITIATION FEES.-A tax equivalent to 11 per centum of any amount paid as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees, not including initiation fees, of an active resident annual member are in excess of $10 per year." (b) DEFINITION OF DUES.-Section 1712 (a) of the Internal Revenue Code is amended to read as follows: "(a) DUES.-The term 'dues' includes any assessment, irrespective of the purpose for which made, and any charges for social privileges or facilities, or for golf, tennis, polo, swimming, or other athletic or sporting privileges or facilities, for any period of more than six days; and". SEC. 544. AUTOMOBILE, TRUCK, BUS, AND PARTS TAX. (a) INCREASE OF RATE AND CLASSIFICATION OF BUSSES.-Section 3403 (a) and (b) of the Internal Revenue Code are amended to read as follows: "(a) Automobile truck chassis, automobile truck bodies, automobile bus chassis, automobile bus bodies, truck and bus trailer and semitrailer chassis, truck and bus trailer and semitrailer bodies, tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer (including in each of the above cases parts or accessories therefor sold on or in connection therewith or 53 Stat. 190. 26 U. S. C. §§ 1700 (c) (3), 1700 (d) (3). 53 Stat. 192. 26 U. S. C. § 1710 (a) (1), (2). 53 Stat. 192. 26 U. S. C. §1712 (a). 53 Stat. 410. 26 U. S. C. § 3403 (a), (b). (c). 53 Stat. 410. 26 U. S. C. § 3403 53 Stat. 410. 26 U. S. C. § 3403 (e). Post, p. 721. 53 Stat. 409. 26 U. S. C. § 3400. Ante, p. 709. 53 Stat. 418. 26 U. S. C. § 3444. Post, p. 721. 53 Stat. 411. 26 U. 8. C. § 3403 (1). 53 Stat. 411. 26 U. S. C. § 3404. with the sale thereof), 5 per centum. A sale of an automobile truck, bus, or truck or bus trailer or semitrailer, shall, for the purposes of this subsection, be considered to be a sale of the chassis and of the body. "(b) Other automobile chassis and bodies, chassis and bodies for trailers or semitrailers suitable for use in connection with passenger automobiles, and motorcycles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof), except tractors, 7 per centum. A sale of an automobile, trailer, or semitrailer shall, for the purposes of this subsection, be considered to be a sale of the chassis and of the body." (b) INCREASE IN RATE ON PARTS AND EXCLUSION OF RADIOS FROM AUTOMOBILE TAX.-The first sentence of section 3403 (c) of the Internal Revenue Code is amended to read as follows: "Parts or accessories (other than tires and inner tubes and other than radios) for any of the articles enumerated in subsection (a) or (b), 5 per centum." (c) CREDITS ON ACCOUNT OF TIRE AND TUBE TAX.-Section 3403 (e) of the Internal Revenue Code is amended to read as follows: "(e) If tires or inner tubes on which tax has been imposed under this chapter are sold on or in connection with, or with the sale of, a chassis, body, or motorcycle, there shall (under regulations prescribed by the Commissioner, with the approval of the Secretary) be credited against the tax under this section an amount equal to, in the case of an article taxable under subsection (a), 5 per centum, and in the case of an article taxable under subsection (b), 7 per centum "(1) of the purchase price (less, in the case of tires, the part of such price attributable to the metal rim or rim base) if such tires or inner tubes were taxable under section 3400 (relating to tax on tires and inner tubes); or "(2) if such tires or inner tubes were taxable under section 3444 (relating to use by manufacturer, producer, or importer) then of the price (less, in the case of tires, the part of such price attributable to the metal rim or rim base) at which such or similar tires or inner tubes are sold, in the ordinary course of trade, by manufacturers, producers, or importers thereof, as deter- . mined by the Commissioner. In lieu of the rates of credit of 5 per centum and 7 per centum above provided, the rates, respectively, for the following periods, shall be as follows: "(A) With respect to the period after June 30, 1940, and before the effective date of the increase in tax on automobiles made by the Revenue Act of 1941, 22 per centum and 32 per centum; and "(B) With respect to the period before July 1, 1940, 2 per centum and 3 per centum. (d) CREDITS ON TERMINATION OF TAX-Section 3403 (f) of the Internal Revenue Code (relating to credits and refunds on termination of automobile tax) is repealed. SEC. 545. RADIOS, PHONOGRAPHS, RECORDS, AND MUSICAL IN STRUMENTS. Section 3404 of the Internal Revenue Code is amended to read as follows: "SEC. 3404. TAX ON RADIO RECEIVING SETS, PHONOGRAPHS, PHONO- |