OCCUPATIONAL TAXES turer, and dealer in firearms shall pay a special tax at the following rates: (1) IMPORTERS OR MANUFACTuRERs.-Importers or manufacturers, $500 a year; (2) DEALERS OTHER THAN PAWNBROKERS. - Dealers, other than pawnbrokers, $200 a year; (3) PAWNBRoKERS.-Pawnbrokers, $300 a year: Provided,That manufacturers and dealers in guns with two attached barrels from which only a single discharge can be made from either barrel without manual reloading shall pay the following taxes: Manu- facturers, $25 per year; dealers, $1 per year. (b) COMPUTATION OF TAX. -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 propor- tionately from the 1st day of the month in which the liability to the tax accrued to the 1st day of July following. SEC. 3261. REGISTRATION. (a) IMPORTERS, MANUFACTURERS, AND DEALERS.- Upon first engag- ing 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. (b) PERsoNS IN GENERAL. -Every person possessing a firearm shall register, with the collector of the district in which he resides, the number or other mark identifying such firearm, together with his name, address, place where such firearm is usually kept, and place of business or employment, and, if such person is other than a natural person, the name and home address of an executive officer thereof: Provided, That no person shall be required to register under this subsection with respect to any firearm acquired after July 26, 1934, and in conformity with the provisions of this part and subchapter B of chapter 25. (c) PRESUMPTION OF POSSESSION.- Whenever on trial for a viola- tion of section 2726 (a) hereof the defendant is shown to have or to have had possession of such firearm at any time after September 24, 1934, without having registered as required by subsection (b), such possession shall create a presumption that such firearm came into the possession of the defendant subsequent to July 26, 1934, but this presumption shall not be conclusive. SEC. 3262. EXEMPTIONS. For provisions exempting certain transfers, see section 2721. SEC. 3263. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX. (a) IMPORTATION, MANUFACTURE OR DEALING IN FIREARMS.-It shall be unlawful for any person required to register under the pro- visions of section 3261 to import, manufacture, or deal in firearms without having registered and paid the tax imposed by section 3260. (b) TRANSPORTATION IN INTERSTATE COMMERCE. -It shall be un- lawful for any person who is required to register as provided in sec- tion 3261 (b) and who shall not have so registered, or any other person who has not in his possession a stamp-affixed order as pro- vided in section 2723, to ship, carry, or deliver any firearm in inter- state commerce. SEC. 3264. OTHER LAWS APPLICABLE. For provisions relating to special taxes, and other provisions relating to the tax on narcotics made applicable to the taxes imposed by this part, see section 2731. SEC. 3265. DEFINITIONS. For definitions of firearm, machine gun, importer, manufacturer, dealer, and other terms used In this part, see section 2783. 9807"-39 - -PT. I -26 393
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