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shall make regulations as to dies and adhesive stamps. (28 Stat. 560.)

This section and the eight sections next following were a part of the Wilson Tariff Act, cited above.

A previous tax on playing cards, imposed by R. S. § 3419, was repealed

by Act March 3, 1883, c. 121, § 1, 22 Stat. 488. $ 6311. (Act Aug. 27, 1894, c. 349, § 39.) Stamps to be canceled;

penalty for fraudulent use; method of cancellation. In all cases where an adhesive stamp is used for denoting the tax imposed by this Act upon playing cards, except as hereinafter provided, the person using or affixing the same shall write thereon the initials of his name and the date on which such stamp is attached or used, so that it may not again be used. And every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this Act without so effectually canceling and obliterating such stamp shall forfeit the sum of fifty dollars. The Commissioner of Internal Revenue is authorized to prescribe such method for the cancellation of stamps as substitute for, or in addition to the method prescribed in this section as he may deem expedient and effectual. “And he is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of playing cards. (28 Stat. 560.) § 6312. (Act Aug. 27, 1894, c. 349, § 40.) Manufacturers to reg

ister. Every manufacturer of playing cards shall register with the collector of the district his name or style, place of residence, trade, or business, and the place where such business is to be carried on, and a failure to register as herein provided and required shall subject such person to a penalty of fifty dollars. (28 Stat. 560.) § 6313. (Act Aug. 27, 1894, c. 349, § 41.) Preparation and fur

nishing stamps. The Commissioner of Internal Revenue shall cause to be prepared, for payment of the tax upon playing cards, suitable stamps denoting the tax thereon. Such stamps shall be furnished to collectors requiring them, and collectors shall, if there be any manufacturers of playing cards within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the saine only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards, and to persons who are required by law to affix the same to stocks of playing cards on hand when the tax thereon imposed first takes effect. Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer and to other persons above described. (28 Stat. 560.) § 6314. (Act Aug. 27, 1894, c. 349, § 42.) Forging, counterfeit

ing, etc., or fraudulently using or selling stamps, etc. If any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp, die, plate, or other in strument, or any part of any stamp, die, plate, or other instrument which shall have been provided or may hereafter be provided, made, or used in pursuance of the provisions of this Act or of any previous provisions of law on the same subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled the impression or any part of the impression of any such stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall stamp or mark or cause or procure to be stamped or marked any paper with any such forged or counterfeited stamp, die, plate, or other instrument or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed or any part thereof; or if any person shall utter, or sell, or expose to sale any paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of this Act, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed, to, with, or upon any paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other paper or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall willfully remove or cause to be removed, alter or cause to be altered, the canceling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stanps, which have been removed from any article, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps and the articles upon

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which they are placed and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. And the fact that any adhesive stamp so bought, sold, offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima-facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing charged with taxes imposed by law, in violation of the provisions of this section. (28 Stat. 561.)

Provisions similar to those of this section, made by R. S. § 3429, as amended by Act March 1, 1879, c. 125, § 17, 20 Stat. 349, were re-enacted in this section in the same language except the change of the words thereof "this chapter," to "this Act." Thereby said provisions were superseded, this section applying to the forgery or counterfeiting, etc., of any stamp, die, etc., provided, made, or used "in pursuance of the provisions of this Act or of any previous provisions of law on the same subjects."

The provisions of this section are not limited in application as are those of the other sections of the same act set forth in this chapter, ante, 88 6310

6313, post, 88 6315-6318, to the stamp-tax on playing cards. § 6315. (Act Aug. 27, 1894, c. 349, § 43.) Selling or removing for

sale playing cards without affixing stamps; penalty. Whenever any person makes, prepares, and sells or removes for consumption or sale, playing cards, whether of domestic manufacture or imported, upon which a tax is imposed by law, without affixing thereto an adhesive stamp denoting the tax before mentioned, he shall incur a penalty of fifty dollars for every omission to affix such stamp: Provided, That playing cards may be removed from the place of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations and the filing of such bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. (28 Stat. 562.) $ 6316. (Act Aug. 27, 1894, c. 349, § 44.) Removing stamps from

playing cards; penalty. Every manufacturer or maker of playing cards who, after the same are so made, and the particulars hereinbefore required as to stamps have been complied with, takes off, removes, or detaches, or causes, or permits, or suffers to be taken off, or removed, or detached, any stamp, or who uses any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall, for every such article, respectively, in respect of which any such offense is committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited. (28 Stat. 562.) § 6317. (Act Aug. 27, 1894, c. 349, § 45.) Selling playing cards

without stamps; penalty. Every maker or manufacturer of playing cards who, to evade

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the tax or duty chargeable thereon, or any part thereof, sells, exPoses for sale, sends out, removes, or delivers any playing cards before the duty thereon has been fully paid, by affixing thereon the proper stamp, as provided by law, or who, to evade as aforesaid, 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 such article or commodity, shall be subject to a penalty of fifty dollars, together with the forfeiture of any such article or commodity. (28 Stat. 562.) § 6318. (Act Aug. 27, 1894, c. 349, § 46.) Manufacturer to pay

tax; who deemed manufacturer; tax on articles of foreign

manufacture. The tax on playing cards shall be paid by the manufacturer thereof. Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon, and all such articles of foreign manufacture shall, in addition to the import duties imposed on the same, be subject to the stamp tax prescribed in this Act. (28 Stat. 562.)

The Commissioner of Internal Revenue was required to estimate the tax on articles sold without the use of the proper stamp by section 47 of this act, post, $ 6348.

The duty of playing cards was fixed by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § 1, par. 331, ante, 8 5291, par. 331.

(R. S. $ 3433. Superseded.) This section, as enacted in the Revised Statutes, provided that medicines, preparations, etc., manufactured wholly or in part of domestic spirits, intended for exportation, in order to be manufactured and sold or removed, without being charged with duty, and without having a stamp affixed thereto, should be manufactured in warehouses, as thereby prescribed.

An amendment of the section by inserting therein the words "except distilled spirits," was superseded by provisions for removal of distilled spirits from distillery warehouses, without payment of tax, by manufacturers of medicines, preparations, etc., in manufacturing warehouses, made by Act March 1, 1879, c. 125, $ 20, amended by act May 28, 1880, c. 108, § 14, ante, $ 6068.

The provisions of the original section, without said inserted words "except distilled spirits," were substantially re-enacted in and superseded by section 10 of the McKinley Tariff Act of Oct. 1, 1890, c. 1244, 8 10, post, $ 6339.

(R. S. § 3434. Transferred to Chapter 11.)

This section provided for the removal of articles, manufactured in bonded warehouses under the preceding section, R. S. § 3433, situated in any of the Atlantic States, to customs bonded warehouses on the Pacific coast, for exportation therefrom.

Act Oct. 1, 1890, c. 1244, $ 10, which re-enacted and superseded said preceding section of the Revised Statutes, and this section, are placed, with other miscellaneous provisions relating to internal revenue taxation, post, under chapter 11 of this Title, “Provisions Common to Several Objects of Taxation," 88 6339, 6340.

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(R. S. $$ 3435–3437. Superseded.) R. S. § 3435, defined manufacturers of the articles mentioned in Schedule A, following R. S. § 3437, as persons who offered or exposed for sale any of such articles.

R. S. § 3436, exempted from stamp tax medicines compounded according to the United States or other national pharmacopeia.

Medicines prepared according to any standard dispensatory or pharmacopoeia in common use by physicians were also exempted from the tax by Act Feb. 8, 1875, c. 3, § 22, 18 Stat. 312.

R. S. & 3437, authorized an assessment of unpaid taxes payable by stamps. The schedule of medicinal preparations, perfumeries, cosmetics, etc., designated as Schedule A, followed R. S. & 3437.

All these sections, together with said Schedule A, and Act Feb. 8, 1875. c. 36, $ 22, were superseded by Act March 3, 1883, c. 121, § 1, 22 Stat. 488, which repealed the taxes imposed by R. S. 88 3418, 3419.

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CHAPTER NINE A

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Incomes

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This chapter, inserted here as additional to the chapters of this Title in the Revised Statutes, includes the income tax provisions of the Underwood

Tariff Act of Oct. 3, 1913, c. 16, § II, 38 Stat. 166. Sec.

Sec. 6319. Normal income tax.

6327. (a) Normal tax on corporations, 6320. Additional tax; personal returns

etc.; exemption of income for tax, and income subject

from public utility, etc. thereto.

6328. (b) Computation of income of 6321. Taxable income defined; life in

corporations; deductions; insurance.

surance companies; foreign 6322. Computation of income for nor

corporations.
mal tax; deductions; income 6329. (c) Period for computation of tax
of nonresidents; interest on

corporations; returns;
State and Federal obligations;

assessment and payment of official salaries.

tax; penalty. 6323. Exemptions; husband and wife. 6330. (d) Returns to be public record; 6324. Period for computation of tax;

inspection, etc.; penalty for returns.

failure to make return, etc. 6325. Assessment and payment of tax; 6331. Words “State" and United penalty: payment of normal tax

States''; construction, at source; deductions and ex- 6332. Receipts for payment of taxes. emptions; penalty for false 6333, Jurisdiction of district courts. claim; license to collect foreign 6334. General laws applicable. payment of interest, etc.

6335. Porto Rico and Philippines; of6326. Failure to make return, false re

ficial salaries. turn; penalties.

6336. Enforcement of law; appoint

ment and pay of officers, etc.

An income tax was imposed by Act Aug. 5, 1861, c. 45, $$ 49–51, 12 Stat. 309, which was amended, continued in force, and modified by Act July 1, 1862, c. 119, 88 89–114, 12 Stat. 473, Act June 30, 1864, c. 173, 88 116-150, 13 Stat. 281, Act March 3, 1865, c. 78, § 1, 13 Stat. 469, Act July 13, 1866, C. 184, § 9, 14 Stat. 137, Act March 2, 1867, c. 169, § 13, 14 Stat. 480, and Act July 14, 1870, c. 255, 88 6–17, 16 Stat. 257. It expired in 1871.

An income tax was also imposed by Act Aug. 27, 1894, c. 349, 88 27, 28,

.

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