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Rate of tax.

Stamp tax. Medicinal preparations. Medicines and medicinal preparations defined. Claim of “velvet" molasses candy as a remedial agent takes it out of the category of candies and places it in the category of medicinal preparations. (Vol. 2,

Treas. Doc. (1899), No. 21734.) Perfumery and

(2) Perfumery and cosmetics and other similar articles: cosmetics, etc.

For and upon every packet, box, bottle, pot, phial, or other inclosure containing any essence, extract, toilet water, cosmetic, vaseline, petrolatum, hair oil, pomade, bair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar substance or article, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or as applications to the hair, mouth, or skin, or otherwise used, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of five cents, one-eighth of one cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of five cents, and shall not exceed the retail price or value of ten cents, two-eighths of one cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of ten cents and shall not exceed the retail price or value of fifteen cents, three-eighths of one cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, five-eighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty-five cents, five-eighths of one cent.

Rulings on perfumery and cosmetics. (Circular No. 501,

revised Feb. 8, 1900. Vol. 3, Treas. Dec., Int. Rev. No. 37.) Chewing gum.

(3) Chewing gum or substitutes therefor: For and upon each box, carton, jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; under such regulatious as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas. ury, may prescribe.

Regulations in regard to chewing gum. (Circular No. 120, Vol 1, Treas. Dec. (1898), No. 19579).

WINES, Sparkling or (4) Sparkling or other wines, when bottled for sale, upon other wines bottled for sale. each bottle containing one pint or less, one cent.

Upon each bottle containing more than one pint, two cents.

Digest of rulings relating to tax under war-revenue law on sparkling or other wines when bottled for sale. (Vol. 2, Treas,

Dec. (1898), No. 19961.) Articles on hand July 1,1898.

(5) That all articles and preparations provided for in this schedule which are in the hands of manufacturers or of wholesale or retail dealers on the first day of July, eighteen hundred and ninety-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a compliance with this Act as to such articles on hand in the hands of wholesale or retail dealers as aforesaid who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, or phial, or other inclosure with its contents is sold at retail.

Imported articles.-All medicinal articles, and perfumeries and cosmetics, wines, etc., imported from foreign countries are liable to the stamp tax as similar articles of domestic manufacture, in addition to the import duty on the same, and the stamps must be affixed by the owner or importer before the same are sold or offered for sale, and affixed in the same manner upon every packet, box, bottle, phial, or other inclosure containing the same.

Regulations as to the liability of medicinal preparations and perfumery and cosmetics to the stamp tax under Schedule B, act of June 13, 1898. (Circular No. 501, revised, Feb. 8, 1900;

Vol. 3, Treas. Dec., Int. Rev. No. 37.) SEC. 26. Act of June 13, 1898 (30 Stat., 448). There shall be an allowance of drawback on articles mentioned in Schedule B of this Act on which any internal-revenue tax shall have been paid, equal in amount to the stamp tax paid thereon, and no more, when exported, to be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal taxes not otherwise appropriated : Provided, That no allowance of drawback shall be made for any such articles exported prior to July first, eighteen hundred and ninety-eight. The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by said Commissioner, with the approval of the Secretary of the Treasury.

Regulations, Series 7, No. 24.–Relative to the exportation, without payment of tax or with benefit of draw back or tax, of articles described in Schedule B.

Supplement No.1: Concerning the exportation free of tax of proprietary articles.

Drawback.

STAMPS ON PALACE OR PARLOR AND SLEEPING CAR

TICKETS.

SEC. 28. Act of June 13, 1898 (30 Stat., 448.) That from and after the first day of July, eighteen hundred and ninetyeigbt, a stamp tax of one cent shall be levied and collected on every seat sold in a palace or parlor car and on every berth sold in a sleeping car, the stamp to be affixed to the ticket and paid by the company issuing the same.

Method adopted in stamping tickets sold for seats in parlor cars and berths in sleeping cars. (Vol. 2, Treas. Dec. (1899), No. 21342.)

CHAPTER FIFTEEN.

PLAYING CARDS.

(Act of August 28, 1894 (28 Stat. 509). ]

Sec.

Sec.
38. Tax of 2 cents on every pack, con-

affixed. Cards may be removed for taining not more than fifty-four export without previous payment cards, whether manufactured, sold,

of tax. or removed, or in stock of any 44. Manufacturer removing or reusing dealer.

any stamp, wrapper, or cover for 39. Adhesive stamps to be affixed to each the purpose of evading the tax liapackage, and canceled by the per

ble to a fine of $50 and forfeiture. son using the stamp. Penalty, $50. 45. Penalty for selling or exposing for 40. Manufacturer to register with the col- sale, removing, or concealing play:

lector of the district. Failure to ing cards without having affixed register, penalty $50.

the stamp thereto. 41. Stamps to be furnished by the col- | 46. Every person who offers or exposes

lector to registered manufacturers for sale any playing cards, whether and importers.

of domestic or foreign manufac42. Penalty for counterfeiting, defacing, ture, shall be deemed the manufac

or removing stamp or illegal use of turer thereof and liable to the tax. the same.

47. Assessment to be made by the com43. Penalty for removal or sale of play

missioner in certain cases. ing cards without having stamp

Tax of 2 cents SEC. 38. Act of August 28, 1894 (28 Stat. 509). That on and of playing cards. after the first day of August, eighteen hundred and ninety

four, there shall be levied, collected, and paid, by adhesive stamps, a tax of two cents for and upon every pack of playing cards containing not more than fifty-four cards, manufactured and sold or removed, and also upon every pack in the stock of any dealer on and after that date; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make regulations as to dies and adhesive stamps.

Where packages of playing cards are sent out from the factory duly stamped and are thereafter opened and stamp broken, the cards can not be returned to the packages and sold under a broken stamp; a new stamp must be affixed to each package

and duly canceled. (Vol. 2, Treas. Dec. (1899), No. 21634.) Affixing and SEC. 39. That in all cases where an adhesive stamp is cancellation stamp.

used for denoting the tax imposed by this Act upon playing cards, except as hereinafter provided, the person using or affixing the same shall write thereon the initials of his name and the date on which such stamp is attached or used, so that it may not again be used. And every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this Act without so effectually canceling and obliterating such stamp shall forfeit the sum of fifty dollars. The Commissioner of Internal Revenue is authorized to prescribe such method for the cancellation of stamps

as substitute for, or in addition to the method prescribed

of

in this section as he may deem expedient and effectual. And he is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of playing cards.

SEC. 40. That every manufacturer of playing cards shall Manufacturor register with the collector of the district his name or style, collector, penalty place of residence, trade, or business, and the place where for failure to do

so, $50. such business is to be carried on, and a failure to register as herein provided and required shall subject such person to a penalty of fifty dollars.

SEC. 41. That the Commissioner of Internal Revenue Stamps to be shall cause to be prepared, for payment of the tax upon ors and furnished playing cards, suitable stamps denoting the tax thereon. to registered Such stamps shall be furnished to collectors requiring importers, and them, and collectors shall, if there be any manufacturers personas having

stock on hand. of playing cards within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards, and to persons who are required by law to affix the same to stocks of playing cards on band when the tax thereon imposed first takes effect. Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer and to other persons above described.

Decision as to packing and stamping cards when sold in leather, plush, celluloid, or metal cases. (Vol. 1, Treas. Dec.

(1898), No. 19024.) SEC. 42. That if any person shall forge or counterfeit, or Penalty for cause or procure to be forged or counterfeited, any stamp, defacing, or "re:

, die, plate, or other instrument, or any part of any stamp, moving stamp, or die, plate, or other instrument which shall have been pro-same. vided or may hereafter be provided, made, or used in pursuance of the provisions of this Act or of any previous provisions of law on the same subjects, or shall forge, counterfeit, or resemble, or cause procure to be forged, counterfeited, or resembled the impression or any part of the impression of any such stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall stamp or mark or cause or procure to be stamped or marked any paper with any such forged or counterfeited stamp, die, or plate, or other instrument or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed or any part thereof; or if any person shall utter, or sell, or expose to sale any paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudu

lently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of this Act, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or caused to be used, joined, fixed, or placed, to, with, or upon any paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other paper or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall willfully remove or cause to be removed, alter or cause to be altered, the cancelling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any article, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps, and the articles upon which they are placed and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. And the fact that any adhesive stamp so bought, sold, offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the cancelling or defacing marks thereon, shall be prima-facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing charged with taxes imposed by law, in violation of the provisions of this section.

This is a substantial reenactment of section 3429, Revised Statutes, as amended by section 17, act of March 1, 1879, the only change being the substitution of the word act” for

“chapter. Penalty for re- SEC. 43. That whenever any person makes, prepares, moval or sale of playing cards and sells or removes for consumption or sale, playing cards, without having whether of domestic manufacture or imported, upon which stamps affixed.

a tax is imposed by law, without affixing thereto an adhesive stamp denoting the tax before mentioned, he shall incur a penalty of fifty dollars for every omission to affix such

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