SEC. 40. That barrels or other packages in which mixed flour may be packed shall contain not to exceed one hundred and ninety-six pounds; that upon the manufacture and sale of mixed flour there shall be levied a tax of four cents per barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; two cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; one cent on every quarter barrel or other package containing forty-nine pounds or more than twenty-four and one-half pounds; and one-half cent on every one-eighth barrel or other package containing twenty-four and a half pounds or less, to be paid by the person, firm, or corporation making or packing said flour. The tax levied uct. Tax on prod Coupon Laws applica Repacked, not this section shall be represented by coupon stamps, stamps. and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and de- ble. struction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply to stamps provided in this section; Provided, That when mixed flour, on the manufacture and sale of which the tax herein imposed has been paid, is sold and then repacked without the addition of any other material, such repacked flour shall not be liable to any additional tax; but the packages con- taxable taining such repacked flour shall be branded or marked as required by the provisions of section thirty-seven of this Act, and shall contain the card provided for in section thirty-seven hereof; and in addition thereto the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the following words: "Notice.-The contents of this package have been taken from a regular statutory package, upon which the tax has been duly paid." Any person violating the provisions of this section shall, upon conviction thereof, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not to exceed one year. Cartons or other small unstamped packages in original packages, see articles 22-25, Regulations No. 25, revised July, 1918. Supplement No. 1 to Regulations No. 25, concerning cancellation of tax-paid stamps; articles 18 and 19 amended to permit cancellation by perforation. (T. D. 2761.) Notice. Penalty. Assessment SEC. 41. That whenever any person, firm, or corpora- stamp tax. tion sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this Act has not been paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount of tax which should have been paid, and to make an assessment there for and certify the same to the collector of the proper district. The tax so assessed shall of Imported mixed flour, tax thereon, etc. Penalty. Penalty. ! Removal for export. Empty packages: stamps Penalty. be in addition to the penalties imposed by this Act for an unauthorized sale or removal. SEC. 42. That all mixed flours, imported from foreign 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 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. 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 affixing 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. SEC. 45. That whenever any package containing mixed destroyed. flour is emptied it shall be the duty of the person in whose 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. SEC. 47. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall 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 subguilty of a second or any subsequent violation of any of sequent violation, 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. Sec. CHAPTER FOURTEEN. WHITE PHOSPHORUS MATCHES.1 [Act of April 9, 1912 (37 Stat., 81); T. D. 1766.] 1. Meaning of the words "white phosphorus." 2. Manufacturer shall register, file notices, inventories, and bonds; keep books; make returns; put up signs, and affix factory number. 3. How matches shall be packed; tax payable by stamps. Penalty for noncancelation. 4. Penalties for selling, removing without stamping, and canceling stamps; for evading the tax. 5. Penalty for affixing a stamp of less amount than the tax. 6. Penalty for removing or defacing stamp or using stamp unlawfully to evade tax. 7. Penalty for defrauding or attempting to defraud the Government; forfeiture of unstamped matches. 8. Stamps for payment of tax; account to be kept by collector. Provisions and penalties of existing laws relative to stamps made applicable. Sec. 9. Assessment of tax on matches removed without stamps. 10. Importation of white phosphorus matches prohibited. Regulations to be prescribed by Secretary of the Treasury. 11. Exportation of white phosphorus matches prohibited; penalty for violation; confiscation and destruction of matches exported. 12. Marking, branding, stamping of packages; caution label; penalties for violation. 13. Penalty for omitting things required and for doing things forbidden. 14. Courts in which fines may be re- 15. Commissioner to make regulations. An act to provide for a tax upon white phosphorus matches, and for other purposes. Meaning of white pho s 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. tices, invento returns, signs, and fac. Penalty. SEC. 2. That every manufacturer of white phosphorus Register, nomatches shall register with the collector of internal reve- ries bonds, 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 1 Sce Regulations No. 32. |