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having destroyed the stamp or mark or marks thereon shall

, upon conviction, be punished by a fine not exceeding the sum of twentyfive dollars. (30 Stat. 469.) § 6268. (Act June 13, 1898, c. 448, § 46.) Recovery of fines, etc.

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. (30 Stat. 469.) § 6269. (Act June 13, 1898, c. 448, § 47.) Regulations; employ

ment of additional clerks and agents. 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 forty-nine, 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. (30 Stat. 469.)

The provisions of this section for employment of additional agents were superseded by provisions for appointment of twenty additional internal revenue agents, to be in lieu of the agents provided for in section 3 of this act, and in this section, and to be the only internal revenue agents employed in addition to those provided for in R. S. § 3152, which were made by Act Feb.

25, 1903, c. 755, § 1, ante, 5858. § 6270. (Act June 13, 1898, c. 448, § 48.) Penalty for second of

fense. Any person, firm, or corporation found 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. (30 Stat. 470.)

CHAPTER SEVEN D

White Phosphorus Matches This chapter, inserted here as additional to the chapters of this Title in the Revised Statutes, includes the provisions of Act April 9, 1912, c. 75, 37

Stat. 81, relating to white phosphorus matches. Sec.

Sec. 6271. White phosphorus, definition of. 6276. Removal, defacement, or reuse of 6272. Manufacturer to register, etc.;

stamps; penalty. books; returns; bond.

6277. Fraud; forfeiture. 6273. Packages of matches, and tax 6278. Stamps, how prepared, furnishthereon; stamps; penalty.

ed, accounted for, etc. 6274. Selling, etc., unstamped matches; 6279. Assessment of tax on inatches penalty.

sold without stamps. 6275. Affixing insufficient stamp; pen- 6280. Importation of matches. alty.

6281. Exportation of matches.

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Sec.
6282. Factory number, label, and no-

tice on packages of matches. 6283. Penalty for omitting things re

quired, and for doing things
forbidden.

Sec.
6284. Recovery of fines, etc.
6285. Regulations.
6286. Internal revenue laws applicable.
6287. Time of taking effect of act.

§ 6271. (Act April 9, 1912, c. 75, 1.) White phosphorus, defini

tion of. For the purposes of this Act the words "white phosphorus” 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. (37 Stat. 81.)

This section and the sixteen sections next following were provisions of an act entitled "An act to provide for a tax upon white phosphorus matches, and for other purposes," cited above.

Nothing in the Underwood Tariff Act of Oct. 3, 1913, c. 16, § 1, par. 345, relating to the duty on matches, was to be held to repeal or modify this act,

by a proviso annexed to said paragraph, set forth ante, $ 5291, par. 345. § 6272. (Act April 9, 1912, c. 75, § 2.) Manufacturer to register,

etc.; books; returns; bond. Every manufacturer of white phosphorus matches shall register with the collector of internal revenue of the district his name or style, place of manufactory, 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 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 put up such signs and affix 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 instructions of the Commissioner of Internal Revenue. (37 Stat. 81.) § 6273. (Act April 9, 1912, c. 75, § 3.) Packages of matches, and

tax thereon; stamps; penalty. All white phosphorus matches shall be packed by the manufacturer thereof in packages containing 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. (37 Stat. 81.) § 6274. (Act April 9, 1912, c. 75, § 4.) Selling, etc., unstamped

matches; penalty. Every manufacturer of matches who manufactures, sells, removes, distributes, or offers to sell or 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. (37 Stat. 82.) § 6275. (Act April 9, 1912, c. 75, $ 5.) Affixing insufficient stamp;

penalty. Every person who affixes a stamp on any 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. (37 Stat. 82.) § 6276. (Act April 9, 1912, c. 75, § 6.) Removal, defacement, or

reuse of stamps; penalty. Every person who removes, defaces, or causes or permits or suffers the removal or defacement of any such stamp, or who uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this Act, shall for every such package in respect to which any such offense is committed be fined fifty dollars, and all such matches shall also be forfeited. (37 Stat. 82.) § 6277. (Act April 9, 1912, c. 75, $ 7.) Fraud; forfeiture.

Every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax imposed by this Act, or any part thereof, shall forfeit the factory and manufacturing apparatus used by him and all the white phosphorus matches and all raw material for the production of white phosphorus matches found in the factory and on the factory premises, or owned by him, and shall be fined not more than five thousand dollars or be imprisoned not more than three years, or both. All packages of white phosphorus matches subject to tax under this Act that shall be found without stamps as herein provided shall be forfeited to the United States. (37 Stat. 82.) § 6278. (Act April 9, 1912, c. 75, $ 8.) Stamps, how prepared, fur

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nished, accounted for, etc. The Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps for payment of the tax on white phosphorus matches provided for by this Act. Such stamps shall be furnished to collectors, who shall sell the same only to duly qualified manufacturers. Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer. All the provisions and penalties of existing laws governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue are hereby made to apply to stamps provided for by this Act. (37 Stat. 82.) § 6279. (Act April 9, 1912, c. 75, § 9.) Assessment of tax on

matches sold without stamps. Whenever any manufacturer of white phosphorus matches sells or removes any white phosphorus matches without the use of the stamps required by this Act, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector, who shall collect the same according to law. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. (37 Stat. 82.) § 6280. (Act April 9, 1912, c. 75, § 10.) Importation of matches.

On and after January first, nineteen hundred and thirteen, white phosphorus matches, manufactured wholly or in part in any foreign country, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by the government of the country in which such matches were manufactured as shall satisfy the Secretary of the Treasury that they are not white phosphorus matches. The Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of the provisions of this section. (37 Stat. 83.) § 6281. (Act April 9, 1912, c. 75, § 11.) Exportation of matches,

After January first, nineteen hundred and fourteen, it shall be unlawful to export from the United States any white phosphorus matches. Any person guilty of violation of this section shall be fined not less than one thousand dollars and not more than five thousand dollars, and any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary of the Treasury, who shall have power to issue such regulations to customs officers as are necessary to the enforcement of this section. (37 Stat. 83.) § 6282. (Act April 9, 1912, c. 75, § 12.) Factory number, label, and

notice on packages of matches. Every manufacturer of matches shall mark, brand, affix, stamp, or print, in such manner as the Commissioner of Internal Revenue shall prescribe, on every package of white phosphorus matches manufactured, sold, or removed by him, the factory number required under section two of this Act. Every such manufacturer who omits to mark, brand, affix, stamp, or print such factory number on such package shall be fined not more than fifty dollars for each package in respect of which such offense is committed. Every manufacturer of white phosphorus matches shall securely affix by pasting on each original package containing stamped packages of white phosphorus matches manufactured by him a label, on which shall be printed, besides the number of the manufactory and the district in which it is situated, these words: "Notice. The manufacturer of the white phosphorus matches herein contained has complied with all the requirements of law. Every person is cautioned not to use again the stamps on the packages herein contained under the penalty provided by law in such cases.” Every manufacturer of white phosphorus matches who neglects to affix such label to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than fifty dollars for each package in respect of which such offense is committed. (37 Stat. 83.)

Section 2 of this act, mentioned in this section, is set forth ante, $ 6272. § 6283. (Act April 9, 1912, c. 75, § 13.)

75, § 13.) Penalty for omitting things required, and for doing things forbidden. If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this Act prohibited, if there be no specific penalty or punishment imposed by any other section of this Act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined one thousand dollars for each offense, and all the white phosphorus matches owned by him or in which he has any interest as owner shall be forfeited to the United States. (37 Stat. 83.) § 6284. (Act April 9, 1912, c. 75, § 14.) Recovery of fines, etc.

All fines, penalties, and forfeitures imposed by this Act may be recovered in any court of competent jurisdiction. (37 Stat. 83.)

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