The sun., 1919-02-07


measurement OF overall length shall
govern.
In case OF tax imposed at time Of
original purchase OF new boat on any
other date than July /, and In case OF
tax taking effect sixty days after pas
sage Of act, amount TO be paid shall be
same number OF twelfths Of amount oil
tax as number of calendar months lin
Guiding month OF sale, or month in which
Is included sixty-first day after passage
OF act) remaining prior to following
July 1.
II tax imposed by section 603 Of Reve-
nue. Asst Of 1917. for fiscal year endina
June 80. 1919. has been paid In respect
TO use of a boat. amount so paid shall as
Commissioner. with approval Of Secre'
tary. may prescribe, be credited upon
first tax due under this section In re-
spect to use OF boat. or be refunded &c
person paying FIRST tax imposed by this
section in respect to use OF boat.
Sec. 1904. II tax imposed by section
'407 or 40s OF Revenue Act of 1915, for
fiscal year ending June go. 1919. has
been paid by person subject TO CORE
spending tax imposed by this title. col
lectors may issue receipt in lieu OF spe-
cial tax stamp for amount by which tax
under this title Ia in excess Of that paid
der Revenue Act OF 1915. Such receipt
shall be posted as in case OF special tax
stamp, as provided by law, and with 1t,
within place Of business OF taxpayer.
II corresponding tax imposed by sec
ton 407 OF Revenue Act of 1915 was not
payable by stamp. amount paid under
such section for any period for which
tax is also imposed by this title may be
credited against tax imposed by this
title.
Sec. 1905. Any person who carries on
any business or occupation for which
special tax is imposed by sections 1000.
1901. or 1902, without having paid spe-
cial tax therein provided, shall, besides
being liable for payment of such special
tax be subject to penalty OF not more
than $1,000 or to imprisonment for not
more than a year, or both.
Sec. 1905. Section l of Act Of Con-
sress approved December II. 1914, is
amended as follows:
Section 1. On and after January 1.
1919, or before July ! of each year
every person who imports. manufac-
lures, produces, compounds. sells. deals
in, dispenses, or gives away opium or
coca leaves, or any compound manufac-
lure, salt. derivativs; or preparation
thereof. shall register with collector of
business and place or places where such
business is to be carried on. and pay
special taxes hereinafter provided:
Every person who on January J..
1919, is engaged in any activity above
enumerated, or who between such date
and passage Of this act first engages in
such activities. shall within thirty days
after the passage OF this act make Ike
registration. and pay proportionate part
o. tax for period ending June 80. 1919 !;
and
Every r~rson who first engages in
such activi,r after passage of this act
shall immeo ately make like registration
and pay pruportionate part of tax for
period ending on following June 30;
Importers. manufacturers, producers
or compounders. s24 year: wholesale
dealers, sl2 year retail dealers
IS a year physicians. dentists. veterin-
airy surgeons. and other practitioners
lawfully entitled to distribute. dispense.
give away, or administer aforesaid
drugs to patients upon whom they in
course of professional practice are in
attendance. shall pay SO a year.
Every person who imports. manufao-
lures, compounds. or otherwise produces
for sale or distribution aforesaid drugs
shall be deemed importer, manufacturer
or producer.
Every person who sells or offers for
sale said drugs in original stamped
packages. as hereinafter provided, shall
be deemed a wholesaler.
Every person who sells or dispenses
from original stamped packages. as
provided. shall be deemed
retailer. Office or II none. residence, of
any person shall be considered for pur-
pose O. this act his pace OF business
but no employee OF any person who has
registered and paid special tax as here
in required. acting within scope of his
employment, shall be required to regis
ter and pay special tax provided by this
section. officials OF United States, Ter
ritorial. District. or insular possessions,
State or municipal governments, who
in exercise Of Official duties engage in
any business herein described. shall not
be required to register, nor pay spe-
cial tax. nor stamp aforesaid drugs as
hereinafter prescribed. but their right TO
this exemption shall be evidenced in
such manner as Commissioner OF Inter
nal Revenue. with approval OF Secretary
of Treasury, may by regulations pre-
scribe.
1T shall be unlawful for any person
required to register under the provisions
Of this act to import, manufacture, pro-
duce compound. sell zeal in, dispense,
distribute, administer. or give away
aforesaid drugs without having regis
tered and paid special tax as imposed
by this section.
That the word person as used in
this act shall be construed to mean and
include partnership, association. com
pany. OF corporation, as wei! as natu-
raj person and all provisions OF exist
ing law relating TO special taxes. as far
as necessary, are extended and made
applicable to this section.
That there shall be levied. assessed,
and paid upon opium. coca
leaves. any compound. salt. derivative. or
thereof. produced in or i'm
ported into United States, and sold, or
for consumption or sale, an
Internal revenue tax at the rate OF
cent an ounce, and any fraction OF
m ounce in package shall be taxed an
ounce. such tax to be paid by importer.
producer or compounder
thereof, and TO be represented by ap-
propriate stamps, to be provided by
Commit ssioner OF Internal Revenue,
with approval OF Secretary OF Treas
lry and stamps herein provided shall
he affixed TO bottle or other container
as to securely seal stopper, covering, or
wrapper thereof
Tax imposed by this section shall he
In addition to any import duty imposed
on aforesaid drugs
ut shall be unlawful for any person
to purchase sell, dispense. or distribute
aforesaid drugs except in original
stamped package or from original
pirate tax-paId stamps from aforesaid
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