783 ’ ruins 26.-·—·IH:’I"E olusive, of this titfe, relating to the manufacture and pale of 1 mixcxl Bcur as aforesaid, shall, in addition to the penalties I xweiu imposed, be imprisoned mt less than thirty days mr ; . more than ninety days. (June 13, 1%, c. 448, S 48, 30 Stat. . " 4 4%:4, Recovery of Bucs.-A11 Sues, penalties, and tortcimres ixnpegsged by seiztions 210 and 632 to 642, inclusive, of this title, t may be mcawred in any quart of competent jurisdiction. t (June 13,18%, 0. 448, Q 46, m Stat. 4%-) · 645. Regalatims; employment of additional clerks and { agents.-=-'Ehe Commissioner of Internal Revenue, with the ap--} pwval at tm Secretary ot theZTreasury, shalt make all needfulwi mms and regulations for carrying into eEect the provisions w of wig chagter and of section 210 of this title. (June 13, 1898, 1 L., —14t§, § 4’?, 30 St¥1tL 469.) ° Chapmr 10L-—WHITE"PHOSPHORUS MATCHES. t Spc; · " t um. $vm¤:e pzmgpmrm deunedh _ . . 66.2. Manufacturer to register; books; returns; bond. t em:. Packages and tax; stamps; penalty. · ~ } gm. Sewing or_ i'€B}0ViBg·}1D8t&m{)€d'Hl8ttCh€S. cm. Aéxing xasumzient sump. · Gm;. Remcvhl, éefacemcut, or reuse of stamps; t 667. Fraud; forfeiture. ‘ · _ _ ? 61;%. Smmps; pregmration, furnishing and accounting tor. 609. Assessment of tax on matches sold without stamps. ~ _670. Impcrtatian of matches, _ _ _ 671. Exmrtgtisn of matches. · » _ 672. Factory number, label} and notice orrpackagcs. j ‘ 673. Penalty {ar emissions and _£m· acts fazbwdeu. 4 * ui'4. Recovery of Eues; " - t 02:.. Bmamm. _ A § -g G?6. Laws applicable. -4 — Sectim 66}. White phosplwru dc§¤ed.·—··Fox7 the purposes qt this chawer the words " white phosphorus " shall be uudgrsmgd to mma the cqmmcn poisonous white or yellow phospizqrus used in the manumcturc of matchm and not to include the zwupclsonous forms `or the 'uoupoisonbus compounds ot white og yellow Pwcsphqrus. (Apr. 9, 1912, c. 75, [.1, tt 37* Smt.81.) · t _ · . · 852, Mand';gt¤re_ to register; book? returns} bond.-- Every mmufnctuner ot white phosphorus tmgtchm mall register with thé cbllectgr qt revenue Qt the district his name or style, p1ac~e ct mpmiiactory; and the when such busimm is to be urrisd sm; and a (dilute to `r€8iStm’ is herein
- 1a·cvi¢® 'IJBd_Y@¤u1l'€d shall subject such pers¤¤t_tQ S penalty 0t_
mt mvré than “Every mauntactinrcr at whita phosphorustmatwar mail me wi.th» the oaimctby at internal mvmmr at tim ¢ ¢>¤ t = in which his mmmfnctory is such ’¤0t1<:e8, imsgntcriu, and bonds! shall haw such. and 1*endér‘such _ rctuxns in remtimm to me bmiuéw, shatl pm;. tip such lstgus mx such xmmbéf td his hétwy. and hhrbusinm _ cmder such starve-:111m*e at smears a11d_ agwts as tha C0mmis·‘ sioaer at I¤t€i'§1Kl4B.8¥€!1\18, with the approval of the‘Secret§ryi ci me Trmsuxiy, my, by wlatiou, %e· bond re-' qxzirm at ml!!lume$§iIf&Ct ¤15€¥ bc with smwetmi satidactory its mmctar ct internal revenue and ia the penal mm `M hat lmstmn mad the mh ofuid my be in@¤ad frm tclltim and additional. stutties at the div ftfetim at the m1§gct¤ :· mj jnstmétiém me the Commissimr at Internal (Apr; *9, 1912r c. 76, { 2, 87 Stat;81.) _ t ·— _» __ · T
Pukngu and ¤x;¤a.¤pa:"pe¤slty·—»A¤ éhite nlm-;
Wmrus mgtchm m¢11—ho~packed by thereof ig mntaiuing bag §¤¤dr@, tt t Qw I we tlwdmud, cr thousand in md Ymatcbea mem? www shall thm be by mnutacturer in pnckam containing not lm than iourteen theuwad im: _ matchm and umm white pmopmriu mtchmt manufactured;
RNA:. R}:2VB,\'L’E § 668
‘
sold, or removed there shall bé lévied and collected a tax at the rate of 2 cents per one huzldmd matches, which shall be represented by adhesive stamm, and this taxvshail- be paid by the manufacturer thereof, who shall a§x to avery package containing one hundred, two hundred, Eve hundred, one thousand, or one thousand ¤ve» hundred matches such mép of the raquired value and shall place thereon the initials of his name and the date on which such stamp is amxcd, `so that the same may not again m used. Every person who fraudulently makm of au. adhesive stamp to denote. any tax imposed by this Zgcetipn without so cmectuully ·cancelling such stamp shall forfeit the sum of $501*0: every stanip in respect lc which sugzh offense is éommittéd. (Apr. 9, 1912, c. 75, $ 3, 37 Stat. 81.) · 664. Selllng at removing unstamwd matchesl-·Every manufacturer of matches who manufactured, sells, rmovm, distributes, or dm-ars. to Sell or distribute white matches without there being &m_X€dr thereto an &Ghe,&ve sump, denotl1lg_ the tax required by this chapter, eKectua1iy canceled as provided by section 663 of this title, nlm}! for each ommse be Bned not more than $1,000 and be imprismcd act more than two years. Evegy manixfncturcr of matches wha, to evaéa tm tax chargeable thereon {cr any l1Q1't·£h§!€Qf, hides or mucuk, or- causes to be. hidden or concealed, lar removes or conveys _-away, ot deposits 01; causes to be removed cz: conveyed gwny f1j0_m or deposited in an? place my whitq ph +r¤s matches; skill f61°`€&0h· odense be lined Il0t'E¤!€'u¥8B# $1,060 and be imprisoned, uotl mqre than two year; or both, and all mch matches shall be forfeited. (Apr.- 9, 1912; c. 75, S 4, 37 Stat. 565; A§xing lins¤&cient sta¤p.—-—-Every persoé who ammo a stamp op auy_ package of white »mosp ms daunting {less amount or tax than thatrequired by law mE {awww
ya Hxied ·n0fm0rethan $1,900 or be m' mma
than two years, on both. (Aw. 9, 1912, c. 75, S R $7 mt. @4) 684 Renewal, defscemmt; at 1*% M atsnps.-Quay pema who removes, defaces, ¤:~·m@ 0; pemiu ¢>{*$£m ® removal or dcfacemant tiilany nr whe `BE¥ — stamp aw any packige to wh$&~»_® stamp is ta asm: a,ny·cthm· white matches ll am} mn-
m mzchspgchga with meh stamv whw , tra
mmde the tax by ®apt•r, sim? pankagein 1"&[)&i£_ tnwhichl such q¤a¤m`·i¤ be ‘
, pim be (A5:.
9. 1912, GTYE, Q G.`37 Stat; &.)’ _· . I ‘ _ 97.. f¤!fdture.——-···Ev¤&ryt mznufnctumr of whim ®¤·
who dehaaéx w_—gtt .t0 Ssbaad w
United Bmtm afthatax ww by this duptcgx any Qrt therém shaktortelt the mma. and mmiutncmriag swnzxms used bylhim whim all mw mm;eria.I` for moclmticnl :o£ white wss ioxmd in theigsgtory lgngl an thé {acm:}. !¤m,·s, ar mime;}
byllxim, and small be Emdlact mare than $5,% or be imps:i@·l
foned mt ibm three years, ar both; All psmgmlot white plwmhomb nmtcha suwectt to ta.: under this that shall b& found without .s is » ps herein pmvim be forfeited in the United Stages. (Am. 9, 1912, c. 75, { _7, 37 _8tBC.¤@.) _P _.? _ H _V_ V ’ = Snaps; prepantian, fmi&g, and fw.·-— The at Internal Bevmm shall mma te he _ ·pm·ed and special stamps tar mmm: ct the mx on white pmvidw fox by this maple:. Such ammw bb to cclkcctma, · who mg same only to duly qunlmad mmuxetnrexs. Every collects: shall
némuxit at the umm: dexmmiustu num at the
` »mld·by him to uch,mg¤¤£:¤t¤rer.»Al1 ams-mom \
www at laws the ®svim, tuning, sale,
nm;& nccaummhiliuf mahmwgr elestruction,
