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(2) STAMPING.-The manufacturer shall affix to every package containing 100, 200, 500, 1,000, or 1,500 matches an adhesive stamp of the required value and shall place thereon the initials of his name and the date on which such stamp is affixed, so that the same may not again be used.

(3) FACTORY NUMBER.-Every manufacturer of matches shall mark, brand, affix, stamp, or print, in such manner as the Commissioner shall prescribe, on every package of white phosphorus matches manufactured, sold, or removed by him, the factory number required under subsection (c).

(4) LABEL. Every manufacturer of white phosphorus matches shall securely affix by pasting on each original package containing stamped packages of white phosphorus matches manufactured by him a label, on which shall be printed, besides the number of the manufactory and the district in which it is situated, these words: "NOTICE. The manufacturer of the white phosphorus matches herein contained has complied with all the requirements of law. Every person is cautioned not to use again the stamps on the packages herein contained under the penalty provided by law in such cases."

(b) BOOKS AND RETURNS.-Every manufacturer of white phosphorus matches shall file with the collector of the district in which his manufactory is located such notices and inventories, keep such books and render such returns in relation to the business, and conduct his business under such surveillance of officers and agents as the Commissioner, with the approval of the Secretary, may by regulation require.

(c) FACTORY NUMBER AND SIGNS.-Every manufacturer of white phosphorus matches shall put up such signs and affix such number to his factory as the Commissioner, with the approval of the Secretary, may by regulation require.

(d) BONDS.-Every manufacturer of white phosphorus matches shall file with the collector of the district in which his manufactory is located such bonds as the Commissioner, with the approval of the Secretary, may by regulation require. The bond required of such manufacturer shall be with sureties satisfactory to the collector and in the penal sum of not less than $1,000; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instructions of the Commissioner. (e) REGISTRATION.-Every manufacturer of white phosphorus matches shall register with the collector of the district his name or style, place of manufactory, and the place where such business is to be carried on.

SEC. 2654. IMPORTATION.

White phosphorus matches, manufactured wholly or in part in any foreign country, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by the government of the country in which such matches were manufactured as shall satisfy the Secretary that they are not white phosphorus matches. The Secretary is authorized

and directed to prescribe such regulations as may be necessary for the enforcement of the provisions of this section.

SEC. 2655. EXPORTATION.

It shall be unlawful to export from the United States any white phosphorus matches. The Secretary shall have power to issue such regulations to customs officers as are necessary to the enforcement of this section.

SEC. 2656. PENALTIES:

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(a) CONCEALMENT.-Every manufacturer of matches who, to evade the tax chargeable thereon or any part thereof, hides or conceals, causes to be hidden or concealed, or removes or conveys away, or deposits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, shall for each offense be fined not more than $1,000 and be imprisoned not more than two years, or both.

(b) SELLING UNSTAMPED MATCHES.-Every manufacturer of matches who manufacturers, sells, removes, distributes, or offers to sell or distribute white phosphorus matches without there being affixed thereto an adhesive stamp, denoting the tax required by this chapter, effectually canceled as provided by subsection (a) (2) of section 2653, shall for each offense be fined not more than $1,000 and be imprisoned not more than two years.

(c) FAILURE TO CANCEL STAMPS.-Every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by section 2651 (a) without effectually canceling such stamp as provided in section 2653 (a) (2) shall forfeit the sum of $50 for every stamp in respect to which such offense is committed.

(d) USE OF INSUFFICIENT STAMPS.-Every person who affixes a stamp on any package of white phosphorus matches denoting a less amount of tax than that required by law shall for each offense be fined not more than $1,000 or be imprisoned not more than two years, or both.

(e) REUSING STAMPS.-Every person who removes, defaces, or causes or permits or suffers the removal or defacement of any such stamp, or who uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this chapter, shall for every such package in respect to which any such offense is committed be fined $50.

(f) FRAUD. Every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax imposed by this chapter, or any part thereof, shall be fined not more than $5,000 or be imprisoned not more than three years, or both.

(g) FAILURE TO REGISTER.-Every manufacturer of white phosphorus matches who fails to register as provided and required in subsection (e) of section 2653 shall be subject to a penalty of not more than $500.

(h) OMISSION OF FACTORY NUMBER FROM PACKAGES.-Every manufacturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under sec

tion 2653 (c) on every package of white phosphorus matches manufactured, sold, or removed by him shall be fined not more than $50 for each package in respect of which such offense is committed.

(i) OMISSION OF LABEL FROM PACKAGES.-Every manufacturer of white phosphorus matches who neglects to affix the label required by section 2653 (a) (4) to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than $50 for each package in respect of which such offense is committed.

(j) EXPORTATION OF MATCHES.-Any person guilty of violation of section 2655 shall be fined not less than $1,000 and not more than $5,000.

(k) OFFENSES NOT SPECIFICALLY COVERED.-If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other provision of this chapter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined $1,000 for each offense.

(1) COUNTERFEITING AND SIMILAR OFFENSES.

For counterfeiting and similar offenses, see section 2659 (a).

SEC. 2657. FORFEITURES.

(a) CONCEALMENT.-If any manufacturer of matches, to evade the tax chargeable thereon or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, all such matches shall be forfeited.

(b) REMOVAL OR DEFACEMENT OF STAMPS.-If any person removes, defaces, or causes or permits or suffers the removal or defacement of any stamp affixed to any package of white phosphorus matches, or uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this chapter, all such matches shall be forfeited.

(c) UNSTAMPED MATCHES.-All packages of white phosphorus matches subject to tax under this chapter that shall be found without stamps as herein provided shall be forfeited to the United States.

(d) MATCHES EXPORTED.-Any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary, who shall have power to issue such regulations to customs officers as are necessary to the enforcement of this subsection.

(e) FRAUD.-Every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax imposed by this chapter, or any part thereof, shall forfeit the factory and manufacturing apparatus used by him and all the white phos

phorus matches and all raw material for the production of white phosphorus matches found in the factory and on the factory premises, or owned by him.

(f) OFFENSES NOT SPECIFICALLY COVERED.-If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other provision of this chapter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, all the white phosphorus matches owned by him or in which he has any interest as owner shall be forfeited to the United States.

SEC. 2658. RECOVERY OF PENALTIES AND FORFEITURES.

All fines, penalties, and forfeitures imposed by this chapter may be recovered in any court of competent jurisdiction.

SEC. 2659. OTHER LAWS APPLICABLE.

(a) [STAMP PROVISIONS.-] All the provisions and penalties of law governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue shall apply to stamps provided for by this chapter.

(b) [OTHER PROVISIONS:-] All provisions and penalties of law relating to internal revenue, so far as applicable, shall extend to and include and apply to the taxes imposed by this chapter and to the articles upon which and to the persons upon whom they are imposed.

SEC. 2660. REGULATIONS.

For authority of the Commissioner, with the approval of the Secretary, to make all needful regulations for the carrying into effect of this chapter, see section 3791 (a) (1).

CHAPTER 25-FIREARMS

SUBCHAPTER A-PISTOLS AND REVOLVERS

SEC. 2700. TAX.

(a) RATE.-There shall be levied, assessed, collected, and paid upon pistols and revolvers sold or leased by the manufacturer, producer, or importer, a tax equivalent to 11 per centum of the price for which so sold or leased.

(b) EXEMPTIONS.

(1) SALES FOR USE OF STATES, ETC.-Pistols and revolvers sold for the use of any State, Territory of the United States, or political subdivision thereof, or the District of Columbia, shall be exempt from the tax imposed by subsection (a).

(2) TAXABLE UNDER SUBCHAPTER B.-The tax imposed by subsection (a) shall not apply to any firearm on which the tax provided by section 2720 of this chapter has been paid.

(3) CROSS REFERENCE.

For exemption from tax in case of exportation, see section 2705. (c) COMPUTATION IN SPECIAL CASES.

For computation of tax in case of retail sales by wholesalers and in case of colorable sales, see section 2704.

SEC. 2701. RETURNS.

Every person liable for the tax imposed by section 2700 (a) shall make monthly returns under oath in duplicate to the collector for the district in which is located the principal place of business. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe.

SEC. 2702. PAYMENT OF TAX.

(a) DATE OF PAYMENT.-The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector for the district in which is located the principal place of business, at the time fixed in section 2701 for filing the return.

(b) DISCRETIONARY METHOD OF COLLECTION.

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For discretionary method of collection, see section 2708.

SEC. 2703. ERRONEOUS PAYMENTS.

(a) IN GENERAL.--In the case of any overpayment or overcollection of the tax imposed by section 2700, the person making such overpayment or overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any excessive amount collected by him upon proper application by the person entitled thereto.

(b) EXPORTS.

For refund of tax on pistols and revolvers exported, see section 2705.

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