7 39 nm.: as.-»n1m*a
- m.’i‘mh¤·§¤¤¤nt¤§e%¤·¤(»Eve
- ypemw·
- ¤;—{.~¤.l in any mm or hmmm w which • special tax is
gmfmcd byikw mil xmsm wiw the goliector cfthe Mmm in mama or ¢f¥!¤»I*lnc¤ M !‘&§G , ¤'Id8 or business, and emu ;;ima when s¤& trade ca: is ts be carried cu; 1;; gsgxw M in Em 01* wmplvy, ih%‘¤&m€@ M the several pcrscms
.·{»zl§:ii¤$i¤g me BOMB. and their places of residence, shall
xy sia registered. (R. 8. { gelsw; 133. Partners at use place for only me tax;-·—Any
- ,mz2·h€1‘ of pciwhs doim bu§ ID céilartnership it any DDB
- &m~e shall bg réquimd to my but we special tax. (R. B.
3:::24.) ~ . _ .
h 184. Payment of one tax cvveriing scvéral pldces of bmimsg,-—’1`l:e payment pi the wecial mx imposed shall not exempt Qrum an additional spedal tax the pcrs0¤.cnri·ylng em a trade; wr h::>;ixsess in any dtlzcr place than thatgswtegl 1:1. the collector? pgisaex; bin; nothing mrcia ccmsiuw shall xfequira a special m x fm- thé stomp of goods, wakes, ur in ether 1s!${C{‘S than théplncé of w g mr, gxcept as hereinafter ymvixled, fm: the sale by m¤@cm1¤ers of prbdpcers of their mn gwm wargs, and mc d¤é, at the place of pmmmuou pr manutacmre, and it that principal 6Gce 01* place of 1.usim·>:s,_pmvided no goods, or merchandisé shall be Appl; except as samples at said cmce or °plncc ct business, (R. S. § $@5.) _ N ' 185. Mum than me in same place by` same person at sane tina.-·-—Whenever more than one of the wmzim occupations hereinafter described are wrriedl on in the game wee by sam bersoaat the same time, except ¤< heielnatter pmvided, the mx shall be “paid· for eaéh acmrqimg'to»th¢ rates severally prescribed; .(R, S. § $$6;). 185.3Whm émgf rct¤rnsL—·—Al1 weciab. takes shall i>e¢omc` duo ua thé lst day of July in` meh yéar; on on commencing my trade or bwimss on which such_ tax is imposed; In the §=¤ma0r.c&& the taxahall bercckonegi for one yéa1‘;`-and in 'cw latter pane it shui! bg mckdncd proportlxmatgely, from the M day of the month in which the l1¤bility‘t0lla'speciartax wmmcnced to the lst day- of italy fblbtwg. Itshnll bc the may of spcciél taxvliém tc rcnder·their‘retm·us to the dgputy miiector at suclf times witmu the calendar month in which the spevial tnx liability commenced aé shall enable lgim t0_ receive meh returns, duly simd and verliiléd, not later tlpau the last <m;v of the mouth, except in cases of si or absence, as 9* ;?;·m·ided·!¤r in swim 97 of this title. (Oct. 1, 1890, ‘c. -1244, ss·:s,»2as¢•c.&4.> l l —. V l 187. special mms ,lm@1 by law, including me tax cuildils cr worms, Ihall bc mid by stamps denoting the tax, had the ®®Lss1o¤et oi · Iutemai Bévepue. is required to procure appropriate stamps for the payment of such taxes; and the provisim ct sections 247 1116 qt this tide; and all other pmddanpot law relating to the prépujation and issue vi Stamps fm" distilled wlritn, térmented ltqmta, tobacco, and Cigars, shall, so tm? an awlcablc, naxtmd tohwd include such stamps mr tpecial wxw ;_ and the Cqmmiwicmex at Intérual Ravenna. ,m¤ll have mxtbcrity to make all needful regulations relative thuetc. (B. B. { $@8: Feb. 18, 1875, a 80, | 1, 18 Bgtat. 819.) ‘ · “ ’ _ _ ` 188. Sum; ¢xhi§i§¤a.-—·Ev¢ry pmson engaged in any busi; `nms, avccsdmx, Qt `&pl~¤ymuit, who iitbezieby made liable to n modal tax,f¤l;q,1l mace md keep ‘ckms¢cmusly in his estab- Ushwt or place nt busiwl all stamps the payment of mid meclal tgz: and my person wm smll, through neglizww, fsilto no place md keep said stamps shall be liable to a@1¤¤<l¤&}·£o thesmcinltgxtor whichhisbuslnms rendered bin md the wm ot prwud¤¤!;' but in no mae EMR §1idw i»st.’y»b¢ than $1% And whm tin failure
- 9 vémniy with me tomgcim prbvlsicm at law shall be thicuzh
w¤I§u1¤¤lect•>:·rc.£¤sd,thenthepe¤a1tyahnH‘bed0¤blath6
- ·a.w.•.L REVENUE § 193
\ 1 amount above prescribed; but nothing in this section shall in any, way adect the liability ot any person for exercising or carrying on any trade, business, or profession, or doing any act 1 for the exercising, carrying on, or doing of which a special tax is imposed by law, without the, payment thereof. (R. S. S 3250; Feb. 27, 1877, c. 60, Q 1,19 Stat. 248; Oct. 1, 1890, c, 1244, S 26,
26 Stat. 618.*) _· K A
,.189. List of taxpayers; exhibition; ccrtiéed copy.-Each collector ot. internal revenue shall, under regulations of the Commissioner of Internal Revenue, place anal keep conspicu- `ously in his omée, for public inspection, an alphabetical list of thelnames of all persons who shall hare paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting omcef of any State, county, or niunlcipality he Shall furnish a eertided copy thereof, as a public record, for which a, fee ot $1 ger each one hundred words for traction thereof in the copy or covlw so requested. may be charged. (R. SQ I 3240; June 21, 1906, c. 3509, 34 _sm. 387.) » T -- . · 1%. Death or removal after paying tax.-—-When any person who paid the special tax for my trade or bmnem dies, his wife or child, or executors or administraters or other legl representatives, may occupy the house or we and in like nianner carry on, for the residue of the term for which the taxi is paid,,the same trade or business astho éee before carried on, in the same house and upon themm prmism, without the payment ot any additional tax., And wma any person removes from the house or premises for which any trade or business was taxed to any other place, be may mrry on the - trade or business specided in the collectors register at the place to which he removes, `without the _ yment ot any addig tional tax; Provided, That all cases of olo reath, change, or removal, as aforesaid, with the of the successor to any person deceased, "or doi the person maki1m·_suci1 change or removal, shall be registered, with the collector, under regulations to "be `prescribed by the Commissioner of internal Revenue. `, (B. S. 5 8241:) ; . t 1,91, Carrying on business without payment; brewers; penalty.—·—·Every person who carries on the business of a brewer, without buying paid a special tax therefor, as required by law, shall, ,beside·s being liable to the payment of the tax, be lined not less than, $10 nor more than $500. (R. S. § 3242..; Fee. 8, 1875, c. 36, 5-16, 18 Stat. 310; Qct. 1, 1800, c. 1244, 5 26, 26 Stat. 618.) 1 . . 102. Same; corporations, tobacco manufacturers, brokers, am so_fm’th.—-Any. person) who mrries on any · business or occupation for which a special, tax is imposed by `sections 206, ,212 to 220, inclusive, and 223 of this title, without having paid the` special tax _, therein ‘·provided, shall, besides being liable for the payment of such special tai, be subject to a penalty of not more than $1,000 or to imprisonment for not more than one year, or both. (June 2, 192gl, 4.01 p. in.; c. 234, Q 704, 43 Stat. 3%.) t _ A V 193.—Ss¤e; forfétures; reetiécrs; wholemle liquor dealers, and •e·fort.h.·-—Any person who shall carry on the business of a rectlder, wholesale liquor dealer, retail liquor dealer, uncle- r sale dealer in malt liquors, retail dealer in malt liquors, or manufacturer of stills, without having paid the special tax as required by law, shall, for every such offense be lined not lm than $100 nor more than $5,000 and imprisoned not less than thirty days nor more than two years. And alle distilled spirits or wines, and all stills or' other apparatus, Ht or intendi¤§ to be md for the distillation or rectification of spirits, or (or the compounding ot liquors, owned by such person, wherever found, and all distilled spirits or wines and personal prop: erty found in the rectifyiug &tabllshment, or in any building, room, yarddnclosurqleonnected therewith, and used with or
