charitable, or religious organization, exclusively for furnishing aid, comfort, or relief to seamen, or (2) which was owned on January 1, 1926, by a citizen of the United States or by a domestic partnership or corporation.

PRIOR ACTS

¡Title VII, Revenue Act of 1924 1]

SEC. 703. On and after July 1, 1924, and thereafter on July 1 in each year. and also at the time of the original purchase of a new boat by a user, if on any other date than July 1, there shall be levied, assessed, collected, and paid in lieu of the tax imposed by section 1003 of the Revenue Act of 1921, upon the use of yachts, pleasure boats, power boats, sailing boats, and motor boats with fixed engines, of over five net tons and over thirty-two feet in length, not used exclusively for trade, fishing, or national defense, or not built ac. cording to plans and specifications approved by the Navy Department, a special excise tax to be based on each yacht or beat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over five net tons, length over thirty-two feet and not over fifty feet, $1 for ench foot; length over fifty feet, and not over one hundred feet, $2 for each foot; length over one hundred feet, $4 for each foot.

In determining the length of such yachts, pleasure bonts, power boats, motor boats with fixed engines, and sailing boats, the measurement of over-all length shall govern.

In the case of a tax imposed at the time of the original purchase of a new boat on any other date than July 1, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (including the month of sale) remaining prior to the following July 1.

This section shall not apply to vessels or bonts used without profit by any benevolent, charitable, or rel gious organizations, exclusively for furnishing aid, comfort, or relief to seamen.

224

Repealed by wetlon 1200(a), Revenge Act of 1926, effective Jine 30, 1926. (See chapter 23.)

[Title X, Revenue Act of 1921 *)

SEC. 1003. That on and after July 1, 1922, and thereafter on July 1 in each year, and also at the time of the original purchase of a new boat by a user, if on any other date than July 1, there shall be levied, assessed. collected, and paid, in lieu of the tax imposed by section 1003 of the Revenue Act of 1918, upon the use of yachts, pleasure boats, power boats, sailing bonts, and motor boats with fixed engines, of over five net tons and over thirty-two feet in length, not used exclusively for trade, fishing, or national defense, or not built according to plans und specifications approved by the Navy Department, a special excise tax to be based on each yacht or boat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over five net tons, length over thirty-two feet and not over fifty feet, $1 for each foot; length over fifty feet, and not over one hundred feet, $2 for each foot; length over one hundred feet, $4 for each foot,

In determining the length of such yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing bouts, the measurement of over all length shall govern.

In the case of a tax imposed at the time of the original purchase of a new boat on any other date than July 1, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (including the month of sale) remaining prior to the following July 1.

This section shall not apply to vessels or bonts used without profit by any benevolent, charitable, or religious organizations, exclusively for furnishing aid, comfort, or relief to seamen.

Repealed by section 1100(a), Revenue Act of 1924, effective June 30, 1924. (See chapter 23,)

* Regulations_59 (1924 edition. Special taxes upon businesses and occupations and upon the use of loats. (T. D. 3637.)

* Regulations 39 (1922 edition Special taxes upon businesses and occupations and upon the use of busts (T. D. 3352.)

Return and exemption certificate in the case of tax-exempt boats. Articles 43 and 44, Regulations 59 (1922 edition), amended. (T. D. 3451.)

[Title X, Revenue Act of 1918 1]

SEC. 1003. That sixty days after the passage of this act, and thereafter on July 1 in each year, and also at the time of the original purchase of a new boat by a user, if on any other date than July 1, there shall be levied, assessed, collected, and paid in lieu of the tax imposed by section 603 of the Revenue Act of 1917, upon the use of yachts, pleasure boats, power boats, and sailing boats, of over five net tons, and motor boats with fixed engines, not used exclusively for trade, fishing, or national defense, or not built according to plans and specifications approved by the Navy Department, a special excise tax to be based on each yacht or boat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over five net tons, length not over fifty feet, $1 for each fort; length over fifty feet and not over one hundred feet, $2 for each foot; length over one hundred feet, $4 for each foot; motor boats of not over five net tons with fixed engines, $10. In determining the length of such yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, the measurement of over-all length shall govern.

In the case of a tax imposed at the time of the original purchase of a new boat on any other date than July 1, and in the case of the tax taking effect sixty days after the passage of this act, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (including the month of sale, or the month in which is included the sixty-first day after the passage of this act, as the case may be) remaining prior to the following July 1.

If the tax imposed by section 603 of the Revenue Act of 1917, for the fiscal year ending June 30, 1919, has been paid in respect to the use of any boat, the amount so paid shall under such regulations as the Commissioner, with the approval of the Secretary, may prescribe, be credited upon the first tax due under this section in respect to the use of such boat, or be refunded to the person paying the first tax imposed by this section in respect to the use of such boat.

Repealed by section 1400 (a), Revenue Act of 1921, effective January 1, 1922. (See chapter 23.)

[Title VI, Revenue Act of 1917]

SEC. 603. That on the day this act takes effect, and thereafter on July first in each year, and also at the time of the original purchase of a new boat by a user, if on any other date than July first, there shall be levied, assessed, collected, and paid upon the use of yachts, pleasure boats, power boats, and sailing boats, of over five net tons, and motor boats with fixed engines, not used exclusively for trade or national defense, or not built according to plans and specifications approved by the Navy Department, an excise tax to be based on each yacht or boat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over five net tons, length not over fifty feet. 50 cents for each foot, length over fifty feet and not over one hundred feet, $1 for each foot, length over one hundred feet, $2 for each foot; motor boats of not over five net tons with fixed engines, $5.

In determining the length of such yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, the measurement of over-all length shall govern.

In the case of a tax imposed at the time of the original purchase of a new boat on any other date than July first, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months, including the month of sale, remaining prior to the following July first.

Repealed by section 1400 (a), passage of Revenue Act of 1918.

Revenue Act of 1918, effective 60 days after (See chapter 23.)

1 Regulations 59 (1921 edition). Special taxes upon businesses and occupations and upon the use of boats. (T. D. 3135.)

CHAPTER FIVE

DISTILLED SPIRITS, WINES, AND DENATURED ALCOHOL

The taxes imposed by the laws contained in this chapter are upon the products. For special occupational taxes on distillers, rectifiers, wholesalers, and others engaged in the liquor business, see chapter 4, "Special taxes," under the head of "II. Liquor."

CONCORDANCE WITH UNITED STATES CODE

(Secs. 241-266, 281-341, 361-424, 441-462, 481-489, U. S. C.)
The sections of the law contained in this chapter are arranged
in the numerical sequence of the sections of the United States
Code based thereon. Black-face numerals in the margin of the
text indicate the section numbers of title 26, "Internal Rev-
enue," of the code, unless otherwise stated.

DISTILLED SPIRITS; TAX ON DISTILLED SPIRITS AND GENERAL REGULATIONS

600. Revenue Act of 1921. Tax on 3256. Evading tax; forfeiture. distilled spirits under said 3257. Distiller defrauding or attempting to defraud United States of tax.

48. Act of August 27, 1894. Stamps;

time for payment; deposit in 3334 (amended). Spirits sold under ju

DISTILLERIES AND DISTILLERY REGULATIONS, RECTIFIERS

3200 (amended). Bond of distiller: 3284. Using material or removing

3276 (amended). Entry and examina- 3311. Reduction of capacity; tamper