Sources of revenue.
Section 18
SEC. 18. Sources of revenue. — The following taxes, fees, and charges are deemed to be national internal-revenue taxes: (a) Income tax; (b) Estate, inheritance and gift taxes; (c) Specific taxes on certain articles; (d) Privilege taxes on business or occupation; (e) Documentary stamp taxes; (f) Mining taxes; (g) Miscellaneous taxes; fees and charges, namely, taxes on banks, and insurance companies, franchise taxes, taxes on amusements, charges on forest products, fees for sealing weights and measures, firearms license fees, radio registration fees, tobacco inspection fees, and water rentals.