TABLE OF CONTENTS CHAPR 24-WHITE PHOSPHORUS MATCHES Sec. 2650. White phosphorus defined. Sec. 2651. Tax. Sec. 2652. Stamps. Sec. 2653. Requirements on manufacturers Sec. 2654. Importation. Sec. 2655. Exportation. Sec. 2656. Penalties. Sec. 2657. Forfeitures. Sec. 2658. Recovery of penalties and forfeitures. Sec. 2659. Other laws applicable. Sec. 2660. Regulations. CHAPTER 24-WHITE PHOSPHORUS MATCHES SEC. 2650. WHITE PHOSPHORUS DEFINED. For the purposes of this chapter 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. SEC. 2651. TAX. (a) RATE.- Upon white phosphorus matches manufactured, sold, or removed there shall be levied and collected a tax at the rate of 2 cents per one hundred matches. (b) BY WHOM PAD.- The tax imposed by subsection (a) shall be paid by the manufacturer. (c) How PAD.- (1) STAMPS. -T he tax imposed by subsection (a) shall be repre- sented by adhesive stamps. (2) ASSESSMENT.-W henever any manufacturer of white phos- phorus matches sells or removes any such matches without the use of the stamps required by this chapter, it shall be the duty of the Commissioner, subject to the limitations prescribed in section 3312, 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 accord- ing to law. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. SEC. 2652. STAMPS. (a) PREPARED BY COMMIssIONER.-T he Commissioner shall cause to be prepared suitable and special stamps for payment of the tax on white phosphorus matches provided for by this chapter. (b) FuRNISHED BY CoLLECro-Such stamps shall be furnished to collectors, who shall sell the same only to duly qualified manufac- turers. (c) ACCOUNT KEPT BY CoLLECroR.-Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer. (d) OTHR,LAws APPLICABLE.- For provision making other laws relating to stamps apply to the stamps provided by this section, see section 2659. 284
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