82 SIXTY·SEOOND CONGRESS. Sess. II. Ch. 75. 1912. xsiunoffiftytdgllars foreverystampinrespeettowhichsueh · ense is commi . . {g;¤•¤¤w_·*,§$ Sec. 4. That ev manufacturer of matches who manufactures, . i•L»p:f'••¤a¤. sells, removes, distiqibutes, or oEers_ to sell or distribute white phosphorus without thereto. an adhesive stamp denot1ngtheta;req1m·edby Act, elfectually canceledas provided by the precednzg sectnon, for_each offense be lined not more than one thousand ollars 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 h1dden or concealed, or removes or conveys away, or_de _ ts or causes to be removed or conveyed away from or any _ place any white phosphorus matches, shall for each offense be fined not more than one thousand dollars and be imporisoned not more than two years, or both, and all such matches shall forfeited. nun.-naman- Sm. 5. That every person who afiixes a stamp on any package of ‘“"°“°""““"" white phosphorus matches denoting a less amount of tax than that required b law shall for each offense be lined not more than one theéusand niilllars or be imprisoxied not moredtl;an two years, or both. reamyuueuug nc. 6. at every pemon w o removes, e aces, or causes or per— "‘“"· ‘“* mite or suffers the removal or defacement of any such stargp, or who mes any stamp or any package to which any stamp_1s atlix to cover any other white phosp orus matches than those orngmally contamed insuchpackagewrthsud1stampwhenii1st11eed,toevadethetax imposed by thisAct,shallforevery such packagemrespecttowluoh anysuchoiim5•g0iLc;>‘;:-ifxnitted be iinedffty ollais, and allsuch rename an me- Sm. 7. That 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 by him and the white phosp orus matches and raw material for the production of white phosphorus matches found in the factory and on the facto premises, or owned by him, and shall be fined not more than live tlgmsand dollars or ..Q:·¤¤¤·¤ ¤•·¤¥· imprisoned not more than three years, or both. All pack? of white phosphorus matches subject to tax under this Act that sh be found githout stamps as herem provided shall be forfeited to the United tates. spun mapwm · Sm. 8. That_the Commissioner of Internal Revenue shall cause to ""‘°°· be prepared smtable and special stamps for gilzment of the tax on ssxeee. white phosphorus matches provided for by Act. Such stamups shall be furmséifed to collecltéors, whoushall sell} ahh; same only to d y u man acturers. very co ector s ee an acconmt o the number and denominate values of the stam sold by him to each h?¤;;L:g%;;,»e., manufacturler. All the provhioxsal and peualllies of existing laws ' ‘ · gove the 8I1g1‘8V1Dg· , 1ssu` e ailimng` cancellation accountability, :%acement, destmctixilxligland fo és stamps provided for
revenue are hereby made to apply to stamps provided for by
c . 4~•¤¤¤e¤¤ ¤1 ¤{ Sec. 9. That whenever any manufacturer of white hos horus Z€{'$.'§l’,T °°l° with matches sells or removes any white phosphorus matches vliithollxt the use of the stamps required y this Act, it shall be the duty of the Commissioner 0 Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfacto proof, to estimgltée the amount of tailx vzhich hss been omitted mg Eaid, and to m e an assessment there or an certif the same to the collector who shall collect the same according tg law. The tax so assessed ghsrlgmbgvgi add1tion to the penalties imposed by law for such sale
