Excerpt from Regulations 51 Relating to Excise Taxes on Toilet and Medicinal Articles: Under Sections 907 of the Revenue Act of 1918 Article 1. Effective date. - The tax is effective as to all sales made on and after May 1, 1919, superseding the manufacturer's tax imposed by subdivisions (9) and (h) of section 600 of the Revenue Act of 1917, which tax remains in force until and including April 1919. Art. 2. Basis of tax - The. Tax is measured by the price for which the article is sold. It is on the actual sales price and not on. The list price, where that differs from the sales price. The tax is payable in respect to a sale made whether or not the, purchase price is actually collected. A discount for cash or other discount made subsequently to the sale can not be deducted in computing the price for the pur pose of the tax. Commissions to agents or others and other expenses of sale are not deductible from the price. If articles are sold and the delivery charges to point of delivery are paid by the purchaser as a specific item, or if the articles are sold delivered at a sum less delivery charges to be paid by the purchaser, such charges need not be included as part of the price of the goods; but if the dealer sells goods at a delivered price and himself pays the delivery charges, he is not entitled to make any deduction on account of the inclusion in the price of delivery charges. Art. 3. Who is'the dealer. - For the-purpose of the tax and as used in these regulations the term dealer means any individual, partnership, association, or corporation engaged in the business of selling for profit any of the enumerated articles to a purchaser for consumption or use and the estate of such a dealer. Thus, a dealer may be a manufacturer, jobber, wholesaler, retailer, mail - order house, installment house, trustee in bankruptcy, receiver, pawnbroker, or peddler, if the sale is for consumption or use; but a casual sale, not in the course of trade or business, by an individual of any of the enumerated articles does not constitute the vendor a dealer within the meaning of this section. An auctioneer or broker is a dealer within the meaning of the act in respect of all sales made by him of articles In Which he has title, but not in respect to articles which he is selling as an agent. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.