Page:United States Statutes at Large Volume 38 Part 1.djvu/777

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758 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. than that origaially contained in such wrapper or cover, with such stamp when ·t used,_ with the intent to evade the stamp duties, shall for everyesuch article, respectivgeyg respect of which any such offense shall _ committed, be deem guilty of a misdemeanor, and upon concyiiction thereofl shall pay a gage of Il;0tl1ID0f6$l§18I:i1i50O, or bg impnson not more t an six mon , or ot , at e cretion o _ tighgefclofurttzadand every such article or commodity as aforesaid shall also ? o ei . P_§,';,°'“§,’,j,'{°'g} §’r'm{'; Sec. 19. That any maker or manufacturer of any of the articles or viti'·>¤€ mms commodities mentioned in Schedule B, as aforesaid, or any other mum person who shall sell, send out, remove, or deliver any article or commodi1}y, manufactured as aforesaid, before the tax thereon shall have been_ ully paid by aflixiiig thereon the proper stamp, as in this Act provided, or who shall h1 e or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or convgyed away from or deposited in any place, any such article or comm 'ty, to evade the tax chargeable t n, or any part thereof, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than $500, or be imp;-is. oned not more than six months, or both, at the discretion o the court, together with the forfeiture of any such article or commodity: imuaem tuminbond Provided, That articles upon which stamp taxes are required b this ‘;'m,,,°,~§’g’,"x_ *“""" Act mayzgheph fo; exporatggxanf {bp 1I18.'!1 tU1:Bt% aux?) sold or remov wi ou aving am ereto, wi out charged with tax as aforesaid; Edd every manufacturer or makeiiuiii any article as aforesaid, intended for exportation, shall give such bonds be subject to such rules and regulations to protect the revenue against fraud as may be from time to time prescribed by the Cpgimrgsioner of Internal evenue, with the approval of the Secretary o e reasury. m§mw·{_*gnu,·{;¤t*_g;gg°_;; Sec. 20. That every manufacturer or maker of any of the articles tsxabieamcies. or commoditiesglrovided for in Schedule B or his foreman, agent, or °°"‘°““· superintendent all at the end of each and every month make, sign, and file with the collector of internal revenue for the district in which he resides a declaration writing} that_no such article or commodity has, during such preceding mont or time when the last declaration was made, been removed, or carried or sent, or caused or suffered or known to have been removed, carried, or sent from the premises of such manufactmer or maker other than such as have been duly taken m5g¤¤*¢v*¤**¤*¤¤¤'*° account of and charged with the stamp tax on pain of such manufac- ` turer or maker forfeiting for every refusal or neglect to make such h,§°¤sg;ga*;¤¤;;t;?° '°’ declaration $100; and if alxhy such manufacturer or maker, or his fore- ` man, agent, or superinte ent, shall make any false or imtrue declaration, such manufacturer or maker, or foreman, agent, or superintendent the same shall be deemed guilty of a misdemeanor, and upon conviction shall p_ay a fine of not more than $500, or be iréipxisolnied not more than six months, or both, at the discretion of t e cou . ,,;*,,§I§,§,§"§,§,,,P,° sj; Sec. 21. That the stamp taxes prescribed in this Act on the ¢¤¤· articles provided for in Schedule B shall attach to all such articles and things sold or removed for sale thirty days after the approval of m¤gd¤¤¤¤¤¢¤¤¤r5 de- this Act. Every person, except as otherwise provided in this Act, ` who offers or exposes for sale any article or thing provided for in said Schedule B, whether the article so offered or exposed is of forei manufacture and imported or of domestic manufacture, shall gid _ _ deemed the manufacturer thereof, and shall be subject to all the L‘“""*"‘°' ‘“‘· taxes, liabilities, and penalties imposed by law for the sale of articles without the use of the proper stamp denotinsghthe tax aid thereon; ,,§‘§cR“*°° “'“°‘“ and all such articles of foreign manufacture all, in addition to the Pr _ import duty on the same, be subject to the stamp tax pre- °”"°‘ scribed in this ct: Provided further, That internal revenue stamps