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mixed flour, tax

Penalty.

port.

be in addition to the penalties imposed by this Act for

an unauthorized sale or removal. Imported Sec. 42. That all mixed flours, imported from foreign thereon, etc. countries, shall, in addition to any import duties imposed

thereon, pay an internal revenue tax equal in amount to the tax imposed under section forty of this Act, such tax to be represented by coupon stamps, and the packages containing such imported mixed flour shall be marked,

branded, labeled, and stamped as in the case of mixed Penalty. flour made or packed in the United States. Any person,

firm, or corporation purchasing or receiving for sale or repacking any such mixed flour which has not been branded, labeled, or stamped, as required by this Act, or which is contained in packages which have not been marked, branded, labeled, or stamped, as required by this Act, shall, upon conviction, be fined not less than fifty dollars nor more than five hundred dollars.

Sec. 43. That any person, firm, or corporation knowingly purchasing or receiving for sale or for repacking and resale any mixed flour from any maker, packer, or importer, who has not paid the tax herein provided, shall, for each offense, be fined not less than fifty dollars, and forfeit to the United States all the articles so purchased or

received, or the full value thereof. Removal for es. SEC. 44. That mixed flour may be removed from the

place of manufacture or from the place where packed for export to a foreign country without payment of tax or aflixing stamps or label thereto, under such regulation and the filing of such bond and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person, firm, or corporation who shall export mixed flour shall plainly mark on each package containing the same the words“ mixed flour," and the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed, in accordance with the provisions of sections thirty-six to forty-five, inclusive, of this Act.

See Regulations No. 29, relative to all exportations under

internal revenue laws. Empty pack. Sec. 45. That whenever any package containing mixed

flour is emptied it shall be the duty of the person in whose Penalty. possession it is to destroy the stamp thereon. Any person

disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon conviction, be punished by a fine not exceeding the sum of twenty-five dollars.

SEC. 46. That all fines, penalties, and forfeitures imposed by section thirty-six to section forty-five, both inclusive, of this Act may be recovered in any court of

competent jurisdiction. Regulations by SEC. 47. That the Commissioner of Internal Revenue, Commissioner.

with the approval of the Secretary of the Treasury, shall

ages; stamps destroyed.

re

Penalties coverable.

make all needful rules and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section fortynine, both inclusive, of this Act (and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said last-mentioned provisions of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number.)

Regulations No. 25, revised July, 1918.

The provision in regard to employment of clerks and agents is obsolete. Sec. 48. That any person, firm, or corporation found Penalty for sub

sequent violation. guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-five, both inclusive, relating to the manufacture and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days.

SEC. 49. That the provisions of this Act relating to the manufacture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the passage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirtysix to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act.

Effective, date when.

CHAPTER FOURTEEN.

WHITE PHOSPHORUS MATCHES.1

(Act of April 9, 1912 (37 Stat., 81); T. D. 1766.)

Sec.

Sec. 1. Meaning of the words " white phos- 9. Assessment of tax on matches rephorus."

moved without stamps. 2. Manufacturer shall register, file 10. Importation of white phosphorus notices, inventories, and bonds;

matches prohibited. Regulations keep books; make returns; put to be prescribed by Secretary of up signs, and affix factory num

the Treasury. ber.

11. Exportation of white phosphorus 3. How matches shall be packed; tax

matches prohibited; penalty for payable by stamps. Penalty for

violation; confiscation and denoncancelation.

struction of matches exported. 4. Penalties for selling, removing 12. Marking, branding, stamping of

without stamping, and canceling packages; caution label; penalstamps; for evading the tax.

ties for violation. 5. Penalty for affixing a stamp of less 13. Penalty for omitting things reamount than the tax.

quired and for doing things for6. Penalty for removing or defacing

bidden. stamp or using stamp unlawfully 14. Courts in which fines may be reto evade tax.

covered. 7. Penalty for defrauding or attempt. 15. Commissioner to make regulations.

ing to defraud the Government; 16. Provisions and penalties of existing forfeiture of unstamped matches.

law made applicable. 8. Stamps for payment of tax; ac- 17. Date act takes effect.

count to be kept by collector. Pro-
visions and penalties of existing
laws relative to stamps made ap-

plicable.
An act to provide for a tax upon white phosphorus matches, and

for other purposes.

of

Meaning white phos.

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SEC. 1. [Act of April 9, 1912 (37 Stat., 81).] That for the purposes of this act the words “ white phosphorus ” phorus.” shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoisonous forms or the nonpoisonous compounds of white or yellow phosphorus.

Sec. 2. That every manufacturer of white phosphorus Register, matches shall register with the collector of internal reve- tice nue of the district his name or style, place of manufac- books

: tory, and the place where such business is to be carried on; tory 'number. and a failure to register as herein provided and required shall subject such person to a penalty of not more than five hundred dollars. Every manufacturer of white phosphorus matches shall file with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns in relation to the business, shall

noinventobonds, returns,

fac.

Penalty.

1 See Regulations No. 32.

put up such signs and aflix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. The bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in the penal sum of not less than one thousand dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instruc

tions of the Commissioner of Internal Revenue. Matches, how SEC. 3. That all white phosphorus matches shall be packed ; tax pay. able by stamps. packed by the manufacturer thereof in packages containPenalty.

ing one hundred, two hundred, five hundred, one thousand, or one thousand five hundred matches each, which shall then be packed by the manufacturer in packages containing not less than fourteen thousand four hundred matches, and upon white phosphorus matches manufactured, sold, or removed there shall be levied and collected a tax at the rate of two cents per one hundred matches, which shall be represented by adhesive stamps, and this tax shall be paid by the manufacturer thereof, who shall affix to every package containing one hundred, two hundred, five hundred, one thousand, or one thousand five hundred matches such stamp of the required value and shall place thereon the initials of his name and the date on which such stamp is affixed, so that the same may not again be used. Every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this section without so effectually canceling such stamp shall forfeit the sum of fifty dollars for every stamp in

respect to which such offense is committed. Penalties for Sec. 4. That every manufacturer of matches who manselling,

remov: ufactures, sells, removes, distributes, or offers to sell or ing without stamping and for distribute, white phosphorus matches without there being

affixed thereto an adhesive stamp, denoting the tax required by this act, effectually canceled as provided by the preceding section, shall for each offense be fined not more than one thousand dollars and be imprisoned not more than two years. Every manufacturer of matches who, to evade the tax chargeable thereon, or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, shall for each offense be fined not more than one thousand dollars and be imprisoned not more than two years, or both, and all such

matches shall be forfeited. Penalty for

SEC. 5. That every person who affixes a stamp on any stamp package of white phosphorus matches denoting a less

amount of tax than that required by law shall for each offense be fined not more than one thousand dollars or be imprisoned not more than two years, or both.

of less amount than the tax.

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