CH. 36—CERTAIN OTHER EXCISE TAXES
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CHAPTER 36—CERTAIN OTHER EXCISE TAXES ^^^'{-'
StTBCHAPTER A. Playing cards. SUBCHAPTER B. Occupational tax on coin-operated devices. SUBCHAPTER C. Occupational tax on bowling alleys, billiard and pool tables.
Subchapter A—Playing Cards Sec. Sec. Sec. Sec. Sec. - Sec. Sec.
4451. 4452. 4453. 4454. 4455. 4456. 4457.
Imposition of tax. Definition of manufacturer. Exemption in case of exportation. Liability for tax. Registration. Stamps. ' Cross references.
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SEC. 4451. IMPOSITION OF TAX.
There shall be imposed a tax of 13 cents per pack upon every pack of playing cards containing not more than 54 cards, manufactured or imported, and sold, or removed for consumption or sale, by a manufacturer. This tax shall be in addition to any import duties imposed on such articles of foreign manufacture. SEC. 4452. DEFINITION OF MANUFACTURER.
Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon. SEC. 4453. EXEMPTION IN CASE OF EXPORTATION.
Playing cards may be removed from the place of manufacture for export to a foreign country or for shipment to a possession of the United States without payment of tax, or affixing stamps thereto, under such rules and regulations and the filing of such bonds as the Secretary or his delegate may prescribe. SEC. 4454. LIABILITY FOR TAX.
The tax imposed by this subchapter shall be paid by any person who makes, sells, removes, consigns, or ships any playing cards, or for whose use or benefit the same are made, removed, consigned, or shipped. SEC. 4455. REGISTRATION.
Every manufacturer of playing cards shall register with the official in charge of the collection district his name or style, place of residence, trade, or business, and the place where such business is to be carried on. SEC. 4456. STAMPS.
(a) SALE.—The Secretary shall cause the stamps on playing cards to be sold only to those manufacturers as have registered as required § 4456(a)
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