Specific tax on playing cards.
Section 147
SEC. 147. Specific tax on playing cards. — (a) On each pack of cards containing not more than fifty-eight cards, there shall be collected a tax of thirty-five centavos: Provided, however, That when the size of playing cards is two and one-half centimeters by six centimeters or less there shall be collected a tax of twenty centavos on each pack containing not more than fifty-eight cards. (b) On each pack containing more than fifty-eight cards, there shall be collected the tax established in subsection (a) and a proportionate additional tax on the number in excess of fifty-eight.