72 S T A T. ] "(c)
PUBLIC LAW85-859-8EPT. 2, 1958
1427
REAL AND PERSONAL PROPERTY OF ILLICIT OPERATORS.—All
tobacco products, cigarette papers and tubes, tobacco materials, machinery, fixtures, equipment, and other materials and personal property on the premises of any person engaged in business as a manufacturer of tobacco products or cigarette papers and tubes, export warehouse proprietor, or dealer in tobacco materials, without filing the bond or obtaining the permit, as required by this chapter, together with all his right, title, and interest in the building in which such business is conducted, and the lot or tract of ground on which the building is located, shall be forfeited to the United States. " (d) GENERAL.—All property intended for use in violating the provisions of this chapter, or regulations thereunder, or which has been so used, shall be forfeited to the United States as provided in section 7302." SEC. 203. TECHNICAL AMENDMENTS RELATING TO MACHINE GUNS AND CERTAIN OTHER FIREARMS. (a)
OCCUPATIONAL TAX FOR CERTAIN DEALERS.—Subsection (a)
of
section 5801 is amended by striking out "dealers, $1 a year" and inserting in lieu thereof "dealers, $1 a year or any part thereof". Subsection (b) of such section is amended by adding at the end thereof the following new sentence: "This subsection shallnot apply to the special tax imposed at the rate of $1 a year or any part thereof." (b) TRANSFER TAX.—Section 5811(a) is amended by striking out "12 inches but less than 18 inches" and inserting in lieu thereof "12 inches or more but less than 18 inches". (c)
DOCUMENTS
TO
ACCOMPANY
TRANSFERS.—Section
5814
26 USC 7302.
is
26 USC ssoi.
26 USC ssii. 26 USC
ssu.
amended by striking out subsection (c) and relettering subsections (d) and (e) as (c) and (d),respectively. (d)
TAX ON MAKING CERTAIN FIREARMS.—
(1) Section 5821(a) is amended by striking out "that rate provided in section 5811(a) which would apply to any transfer or the firearms so made" and inserting in lieu thereof "the rate of $200 for each firearm so made". (2) Subsection 5821(b)(2) is amended by striking out "under either section 5811(a) or". (e) IDENTIFICATION OF FIREARMS.—Section 5843 is amended to rend as follows: "SEC. 5843. IDENTIFICATION OF FIREARMS. "Each manufacturer and importer of a firearm shall identify it with a number and other identification marks approved by the Secretary or his delegate, such number and marks to be stamped or otherwise placed thereon in a manner approved by the Secretary or his delegate." (f)
26 USC 5843.
DEFINITIONS.—
(1) Paragraph (3) of section 5848 is amended by striking out "designed and made" and inserting in lieu thereof "designed or redesigned and made or remade". (2) Paragraph (4) of section 5848 is amended by striking out "designed and made" and inserting in lieu thereof "designed or redesigned and made or remade". (3) Paragraph (7) of section 5848 is amended to read as follows: "(7) MANUFACTURER.—The term 'manufacturer' means any person who is engaged within the United States in the business of manufacturing firearms, or who otherwise produces therein any firearm for sale or disposition." (g)
26 USC 5821.
26 USC 5848.
SHORT TITLE, ETC.—
(1) Subchapter B of chapter 53 is amended by adding at the 5848."® ^ '**'* end thereof the following new section:
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