73d CONGRESS . SESS. II. CH . 757. JUNE 26, 1934 . (g) The term " dealer " means any person not a manufacturer or importer engaged within the continental United States in the business of selling firearms . The term " dealer " shall include wholesalers, pawnbrokers, and dealers in used firearms . (h) The term "interstate commerce " means transportation from any State or Territory or District, or any insular possession of the United States (including the Philippine Islands), to any other State or to the District of Columbia . (1) The term " Commissioner " mean s the Comm issioner o f Internal Revenue . (j) The term " Secretary " means the Secretary of the Treasury . (k) The term " to transfer " or " tran sfer red " shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of . SEC. 2. (a) Within fifteen days after the effective date of this Act, or upon first engaging in business, and thereafter on or before the 1st day of July of each year, every importer, manufacturer, and dealer in firearms shall register with the collector of internal revenue for each district in which such business is to be carried on his name or style, principal place of business, and places of business in such district, and pay a special tax at the following rates : Importers or manufacturers, $500 a year ; dealers, other than pawnbrokers, $200 a year ; pawnbrokers, $300 a year . Where the tax is payable on the 1st day of July in any year it shall be computed for one year
where the tax is payable on any other day it shall be computed pro- portionately from the 1st day of the month in which the liability to the tax accrued to the 1st day of July following . (b) It shall be unlawful for any person required to register under the provisions of this section to import, manufacture, or deal in firearms without having registered and paid the tax imposed by this section . SEC . 3. (a) There shall be levied, collected, and paid upon firearms transferred in the continental United States a tax at the rate of $200 for each firearm, such tax to be paid by the transferor, and to be represented by appropriate stamps to be provided by the Com- missioner, with the approval of the Secretary ; and the stamps herein provided shall be affixed to the order for such firearm, hereinafter provided for . The tax imposed by this section shall be in addition to any import duty imposed on such firearm . (b) All provis ions of law ( including tho se relating to special taxes, to the assessm ent, c ollecti on, rem ission , and r efund o f inte rnal revenue taxes, to the engraving, issuance, sale, accountability, can- celation, and distribution of tax-paid stamps provided for in the inte rnal -rev enue law s, a nd t o pe nalt ies) app lica ble with res pect to the taxes imposed by section 1 of the Act of December 17, 1914, as amended (U.S .C ., Supp . VII, title 26, sees . 1040 and 1383), and all othe r pr ovis ions of the inte rnal -rev enue law s sh all, ins ofar as not inconsistent with the provisions of this Act, be applicable with respect to the taxes imposed by this Act . (c) Under such r ules and regu lations as the Commissioner , with the approval of the Secretary, may prescribe, and upon proof of the exportation of any firearm to any foreign country (whether exported as part of another article or not) with respect to which the transfer tax under this section has been paid by the manufacturer, the Com- missioner shall refund to the manufacturer the amount of the tax so paid, or, if the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter . SEC . 4 . (a) It shall be unlawful for any person to transfer a firearm except in pursuance of a written order from the person seeking to obt ain such arti cle, on an ap plication form issued in "Deal er ." Exceptions. " Inte rsta te co m- merce ." 1237 " Commissioner ." "Secr etar y ." "To transfer" or "tr ans fer red . Regis trati on r equir e- ments . Taxes . Fractional parts of year . Failure to register and pay tax unlawful . Transfer tax ; s tam ps . Applicable adminis- trative provisions of na rcotic tax law to govern . Vol. 38, p.785
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44, p.92 . U.S .C., Supp . VII, pp . 592, 644. Refund, if for expor- tation. Unlaw ful transfer s .
