Section 2
SEC 2. Subsection (a) of section one hundred and eighty-five of the same Act is amended to read as follows: "(a) Automobile chassis and bodies, the selling price of which does not exceed two thousand five hundred pesos each: Provided, That,if the selling price of an automobile exceeds two thousand five hundred pesos, the excess amount shall also be taxed in accordance with the provisions of section one hundred and eighty-four hereof. A sale of automobile shall, for the purposes of this section, be considered to be a sale of the chassis and of the body together with parts and accessories with which the same are usually equipped."