Return of amounts and payment of tax. 311). Banks' ly returns. and tions, to all persons, firms, associations, and corporations. The subject-matter of the tax, to wit, "notes used for circulation paid out by them" was the same. Construction of sections 19 and 20, act of February 8, 1875. (21 Int. Rev. Rec., 346.) "Wages certificates" of Philadelphia and Reading Railroad taxable. (16 Op. Atty. Gen., 341; 25 Int. Rev. Rec., 167.) Tax limited to obligations payable in money. (Hollister v. Zion's Co-operative Mercantile Institution, 111 U. S., 62; 30 Int. Rev. Rec., 111. In re Aldrich, 16 Fed. Rep., 369.) Glass manufacturers' cases. Warrick and Stanger were glass manufacturers at Glassboro, N. J., and issued their notes in various amounts, from 5 cents to $5 each, in payment of wages due to their hands. These notes circulated as money, and when redeemed were constantly reissued. Every issue of the notes taxable. (United States v. Warrick, 31 Int. Rev. Rec., 327.) A national bank paying out on checks and otherwise notes of a bank chartered in a foreign country is subject to tax of 10 per cent upon the total amount of all notes it has received and used as a circulating medium. (20 Op. Atty. Gen., 534.) Notes of Canadian Banks (33 Int. Rev. Rec., 405; 34 ibid., 53, 61, and 77; also vol. 1, Treas. Dec. (1899), No. 20507). Notes of the Dominion of Canada (34 Int. Rev. Rec., 61). It is indispensable that the instrument taxed should be a note. Opinion of the Attorney-General on the question submitted by the Commissioner of Internal Revenue as to whether payroll checks issued by manufacturers and others, and certificates issued by clearing-house associations when used for circulation, are notes within the meaning of section 19, act of February 8, 1875, on which the tax of 10 per centum is imposed. (39 Int. Rev. Rec., 398; 20 Op. Atty. Gen., 681.) [SEC. 3413c.] Section 21 of the act of February 8, 1875 (18 Stat., That the amount of such circulating notes, and of the tax due thereon, shall be returned, and the tax paid at the same time, and in the same manner, and with like penalties for failure to return and pay the same, as provided by law for the return and payment of taxes on circulation, imposed by the existing provisions of internal revenue law. * * * SEC. 3414. A true and complete return of the monthly bankers' month- amount of circulation, as aforesaid, and of the monthly amount of notes of persons, town, city, or munici pal corporation, State banks, or State banking associations paid out as aforesaid for the previous six months, shall be made and rendered in duplicate on the first day of December and the first day of June, by each of such banks, associations, corporations, companies, or persons, with a declaration annexed thereto, under the oath of such person, or of the president or cashier of such bank, association, corporation, or company, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same contains a true and faithful statement of the amounts subject to tax, as aforesaid; and one copy shall be transmitted to the collector of the district in which any such bank, association, corporation, or company is situated, or in which such person has his place of business, and one copy to the Commissioner of Internal Revenue. In default of return, Commissioner to estimate, etc. The words "of deposits and of capital" are omitted in line 2 as obsolete. SEC. 3415. In default of the returns provided in the preceding section, the amount of circulation, * and notes of persons, town, city, and municipal corporations, State banks, and State banking associations paid out, as aforesaid, shall be estimated by the Commissioner of Internal Revenue, upon the best information he can obtain. And for any refusal or neglect to make return and payment, any such bank, association, corporation, company, or person so in default shall pay a penalty of two hundred dollars, besides the additional penalty and forfeitures provided in other cases. The words "deposit, capital" omitted in line 2. See section 3176, p. 83, as to additional penalties. converted into made. SEC. 3416. Whenever any State bank or banking associa State banks tion has been converted into a national banking association, national banks; and such national banking association has assumed the returns, how liabilities of such State bank or banking association, including the redemption of its bills, by any agreement or understanding whatever with the representatives of such State bank or banking association, such national banking association shall be held to make the required return and payment on the circulation outstanding, so long as such circulation shall exceed five per centum of the capital before such conversion of such State bank or banking association. This section (3416) is practically obsolete. * * sions of this chap 1875 (18 Stat., SEC. 3417. The provisions of this chapter, relating to the Certain provitax on the circulation of banks, and to their re- ter not to apply to turns, except as contained in sections thirty-four hun- national banks. dred and eleven, thirty-four hundred and twelve, thirty-four, Act Feb. 18, hundred and thirteen, and thirty-four hundred and sixteen, 319). and such parts of sections thirty-four hundred and fourteen, and thirty-four hundred and fifteen as relate to the tax of ten per centum on certain notes, shall not apply to associations which are taxed under and by virtue of Title "National Banks." 10228-22 Sec. CHAPTER SEVENTEEN. PROVISIONS COMMON TO SEVERAL OBJECTS OF TAXATION. 3443. Fraudulent claims for drawback; penalty. 3444. Collector's monthly account of articles in bonded warehouses and articles exported. 3445. Stamps, instruments for attaching, canceling, etc. 3446 (amended). Power to alter or change stamps, marks, labels, etc. [3446a.] Stamps to be sent to officers by mail, registered. [34466.] Regarding imprinting stamps heretofore used. Section 5, act of June 13, 1898. 3447. Where mode of assessing or collecting tax is not provided for; regulations authorized. 3448. Internal-revenue laws, when coextensive with jurisdiction of United States. 3449. Removing liquors under other than the proper name known to the trade; penalty. 3450. Removing or concealing articles with intent to defraud; forfeiture and penalty. 3451. Fraudulently executing documents; Repealing and saving clause. Act 3452. Having property in possession with 3453. Property found in possession in fraud of revenue laws; forfeiture. Fraudulent claims for draw 3458. Goods seized may be delivered to 3461. Application for remission. Appropriation for detecting frauds. 3464. Purchasing for the Government goods subject to tax. 3465. Construction of act March 2, 1833. Act of August 13, 1894. Guarantee corporation may be accepted as sole surety on recognizances, stipulations, bonds, and undertakings. Section 5 of the legislative, executive, and judicial appropriation act of March 2, 1895. Relative to official bonds. Section 72, act of August 28, 1894. Saving provisions as to repealed laws. Former Section 31, act of June 13, 1898. laws made applicable. Section 51, act of June 13, 1898. Act when to take effect. SEC. 3441. Relative to drawback on fermented liquors; repealed by act of June 18, 1890. See page 324. SEC. 3442. Obsolete by repeal of section 3441. SEC. 3443. Whenever any person fraudulently claims or back; penalty. seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal duty shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid as aforesaid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury. Section 3330, p. 204, provides a penalty in the case of fraudulent claims for drawback on spirits, and section 25, act of February 8, 1875 ([3386a], p. 254), in the case of fraudulent claims for drawback on tobacco. Drawback is now allowed on distilled spirits, tobacco, snuff, and cigars, articles mentioned in Schedule B, and stills. of articles in ware houses and arti SEC. 3444. Every collector who has charge of any ware- Collector's house in which distilled spirits, or other articles, are stored monthly account in bond, shall render a monthly account of all such articles bonded to the Commissioner of Internal Revenue, by whom such cles exported. account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses. And every collector from whose district any distilled spirits, tobacco, snuff, or cigars are shipped in bond, under the provisions of this Title, shall render a monthly account of the same to the Commissioner of Internal Revenue, showing the amount of each article produced and shipped in bond, the amounts of which the exportation is completed according to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amounts originally reported as shipped. stamps, instru SEC. 3445. The Commissioner of Internal Revenue may Changes of make such change in stamps, and may prescribe such in- ments for attachstruments or other means for attaching, protecting, and can- ing, protecting, and canceling. celing stamps, for tobacco, snuff, cigars, distilled spirits, and fermented liquors, or either of them, as he and the Secretary of the Treasury shall approve; such instruments to be furnished by the United States to the person using the stamps to be affixed therewith, under such regulations as the Commissioner of Internal Revenue may prescribe. Rubber stamps may be used instead of stencils for canceling strip stamps on cigar boxes. (Circular letter, Oct. 15, 1897; 43 Int. Rev. Rec., 385.) Power to es. tablish, alter, or change internal etc. SEC. 3446, as amended by section 18, act of March 1, 1879 (20 Stat., 327). The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish and, from time to time, alter or change the form, style, character, revenue stamps, material, and device of any stamp, mark, or label used marks, or labels, under any provision of the laws relating to internal revenue. Such stamps shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as he, with the approval of the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, fines, and forfeitures now provided by law relating to internal-revenue stamps shall apply to and have full force and effect in relation to any and all stamps which may or shall be so established by the Commissioner of Internal Revenue: Provided, Such stamps or device or instrument or means Expense. Stamps to be of removal or obliteration, shall entail no additional expense See section 321, p. 47, as to authority of Commissioner to pro- Stamps for special taxes, section 3238, p. 202; for distilled spirits, section 3312, p. 194; for imitation wines, section 3328, p. 202; for fermented liquors, section 3341, p. 229; for tobacco, seetion 3369, p. 245; for cigars, section 3395, p. 261; for oleomargarine, section 8, act of August 2, 1886, p. 272. See appropriate sections for other articles. The portraits of living persons upon internal-revenue stamps Use of the Hunter stamp. (15 Op. Atty. Gen., 191.) Alleged infringement of patent. (Fletcher r. Blake, 131 U. S., Stamps for spirits, beer, tobacco, snuff, and cigars are not [SEC. 3446a.] Extract from legislative, executive, and judicial appro- sent to officers by priation act, approved August 15, 1876. (19 Stat., 152). stamps. Internal-revenue stamps may be mailed to collectors and stamp deputy collectors or returned by them to the Commissioner in full packages without regard to the four-pound limit of weight. (Vol. 1, Treas. Dec. (1898), No. 18947.) [3446b.] Section 5, act of June 13, 1898 (30 Stat., 448). Until appropriate stamps are prepared and furnished, the stamps heretofore used to denote the payment of the internalrevenue tax on fermented liquors, tobacco, snuff, cigars and Imprinting cigarettes may be stamped or imprinted with a suitable denew rate on old vice to denote the new rate of tax, and shall be affixed to all packages containing such articles on which the tax imposed by this Act is paid. And any person having possession of unaffixed stamps heretofore issued for the payment of the tax upon fermented liquors, tobacco, snuff, cigars, or cigarettes shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the purchasers and issue in lieu thereof new or imprinted stamps at the rate provided by this Act. SEC. 3447. Whenever the mode or time of assessing or lecting any tax is collecting any tax which is imposed is not provided for, the not provided for; Commissioner of Internal Revenue may establish the same regulations. by regulation. He may also make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal rev Where mode of assessing or col Internal reve coextensive with enue. SEC. 3448. The internal revenue laws imposing taxes on nue laws, when distilled spirits, fermented liquors, tobacco, snuff, and cigars jurisdiction of shall be held to extend to such articles produced anywhere United States. within the exterior boundaries of the United States, whether the same be within a collection-district or not. |