Page:United States Statutes at Large Volume 44 Part 2.djvu/143

SIXTY-N IN TH CONGRESS. Sess. I. C11. 27. 1926. 103 Shall show the date thereof, the name of the seller, the amount of =*¤¤’ ’**“· the sale, and the matter or thing to which it refers; and any person ,,v*;g`¤§Sv§;¤,§g3;_{g;mg; liable to pay the tax as herein provided, or anyone who acts in the butbnc. ` matter as agent or broker for such person, who makes any such sale or agreement of sale, or agreement to sell, or who, in pursuance of any such sale, agreement of sale, or agreement to sell, delivers any such products or merchandise without a bill memorandum, or other evidence thereof as herein required, or who delivers such bill, memo- randum, or other evidence of sale, or agreement to sell, without hav- ing the proper stamps ailixed thereto, with intent to evade the fore- going provisions, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000 or be im risoned not more than six months, or both. Cm gms ,0 i §0 bill, memorandum, agreement, or other evidence of such sale, cna déxivsyy imiuiii; or agreement of sale, or agreement to sell, in case of cash sales of “b"" products or merchandise fhr immediate or prompt delivery which ` in good faith are actually intended to be elivered shall be sub- ject to this tax. This subdivision shall not affect but shall be in addition to the ,,0$Q§§§;*¤¤* *0 SPM provisions of the " United States cotton futures Act," approved v¤1.s¤,'p.4re. August gl, 1916, as amended, and " The Future Trading Act,” V°‘·*2·¤· 187- a rove August 24, 1921. r . y P Passage ticket, one way or round trip, for each passenger, sold ticlcgnsiign pmaw or issued in the United States for assage by any vessel to a port or place not in the United States, Ciinada, or Mexico, if costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3; costing more than $60, $5. This subdivision shall not apply to *?**¤*¤’“°¤- passage tickets costing $10 or less. ( 6. Playing cards: Upon every pack of playing cards containin I`**""’g"*"‘”· not more than fifty-four cards, manufactured or imported, and sold? or removed for consum tion or sale, a tax of 10 cents r pack. _ 7. On each policy of) insurance, or certificate, bindfr, covering ,,,{,‘,‘;`}§§{"“° p"“"‘°S °° note, memorandum, cablegram, letter, or other instrument by what- ever name called whereb insurance is made or renewed upon prop- erty within the United States (including rents and profits) against peril by sea or on inland waters or in transit on land (including transshipments and storage at termini or way points) or by fire, lightning, tornado, windstorm, bombardment, invasion, insurrec- tion or riot, issued to or for or in the name of a domestic cor ora- tion or partnership or an individual resident of the United Siates by any foreign corporation or partnership or any individual not a resident of the United States, when suc policy or other instru- ment is not signed or countersigned by an officer or agent of the insurer in a State, Territory, or District of the United States within which such insurer is authorized to do business, a tax of 3 cents on each dollar, or fractional part thereof of the premium charged: Pmmc. Provided, That olicies of reinsurance shall be exempt from the R°““""`”°° °‘°“"" tax imposed by this subdivision. Any person to or for whom or in whose name any such policy or qui,i:X_i"“ "°”’p° '°' other instrmnent is issued, or any solicitor or broker acting for or on behalf of such person in the procurement of any such policy or other instrument, shall ailix the proper stam s to such policy or other instrument, and for failure to ailix sucli) stamps with intent P°“““" "" '“““'°· to evade the tax shall, in addition to other penalties provided there- for, pay a line of double the amount of the tax