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accruing; and every such article or commodity as aforesaid shall also be forfeited.

SEC. 45. That every maker or manufacturer of playing-cards who, to evade the tax or duty chargeable thereon, or any part thereof, sells, exposes for sale, sends out, removes, or delivers any playing - cards before the duty thereon has been fully paid, by affixing thereon the proper stamp, as provided by law, or who, to evade as aforesaid, 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 such article or commodity, shall be subject to a penalty of fifty dollars, together with the forfeiture of any such article forfeiture. or commodity.

Penalty and

SEC. 46. That the tax on playing-cards shall be paid by the manufacturer thereof. Every person who offers or exposes for sale playingcards, 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, and all such articles of foreign manufacture shall, in addition to the import duties imposed on the same, be subject to the stamp stamped same tax prescribed in this act.

Imported playing-cards to be

as domestic.

Act Aug. 28,



evading stamp

tax on playingcards.

Act Aug. 28,


Tax to be paid

by manufac


Person offering for sale

ing or expos

deemed manufacturer.

SEC. 47. That whenever any article upon tax is required to be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp,

which a

Act Aug. 28, 1894.

in addition to the penalties imposed by law for such sale or removal, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor upon the manufacturer or producer of such article. He shall certify such assessment to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by such manufacturer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes.

This is a reenactment, without change, of Sec. 3437 R. S.

Assessment of stamp taxes when article is removed, without being stamped, within two





3438. Tax on legacies, etc. 3439. Tax on successions.


3440. Assessment and collection of legacy and succession taxes.

The act of July 14, 1870, repealed the internal revenue taxes on legacies and successions. The repeal took effect on and after October 1, 1870; but Sec. 17 of the repealing act saved "all taxes properly assessed, or liable to be assessed, or accruing under the provisions of former acts." It was in consequence of this saving clause, probably, that the laws relating to this subject were reproduced in condensed form in the Revised Statutes of 1873. As the Supreme Court has decided that no tax is due on successions to which the successors became entitled in possession since October 1, 1870 (Clapp v. Mason, 94 U. S. 589), and that legacies are not taxable under those laws which were payable after October 1, 1870 (Mason v. Sargent, 104 U. S. 689), it is believed this chapter is now wholly obsolete.

It is to be noted, however, that the income tax act of August 28, 1894, Sec. 28, requires a return of "money and the value of all personal property acquired by gift or inheritance," which is a virtual imposition of a tax on legacies and distributive shares of personal property.




3441. Repealed.

3442. Repealed.

3443. Fraudulent claims of drawback. 3444. Collector's monthly account of articles in bonded warehouses and articles exported.

3445. Changes of stamps, instruments

3446. Power to establish, alter, or change internal revenue stamps, marks, or labels, etc. [3446 a.] Stamps to be sent to officers by mail, registered.

3447. Where mode of assessing or col

for attaching, protecting, and 3456. Penalty and forfeiture by distil-
lers, rectifiers, wholesale li-
quor dealers, and manufactur-
ers of tobacco or cigars, for
omitting things required and
for doing things forbidden.
Package included in forfeiture
of goods.


lecting any tax is not provided 3458. Goods seized may be delivered to
for; regulations.
marshal before process issues,

3448. Internal revenue laws coexten


3453. Seizure of property found in possession in fraud of revenue laws.

3454. Sales to evade tax; forfeiture. 3455. Disposing of or receiving empty stamped packages, etc.; penalties.

3451. Fraudulently executing documents required by internal revenue law; penalty.

3452. Having property in possession


sive with jurisdiction of United 3459. Bonding of goods seized; sale
for want of bond.


3449. Removing any liquors or wines 3460. Proceedings on seizure of goods under other than trade names; valued at $500 or less. penalty. Application for remission, and return of proceeds; distribution. 3462. Search-warrants.

3450. Removing or concealing articles

with intent to defraud the
United States of tax; forfei-
ture and penalty.

3463. Detection and punishment of

[3463 a.] Appropriation for the same.
3464. Purchasing for the government
goods subject to tax.

with intent to sell in fraud of 3465. Construction of certain revenue
law, or to evade taxes; pen-


5440. Conspiracy to defraud.

[Title XXXV. R. S., Internal Revenue, ends with this chapter.]

SECS. 3441, 3442. [Repealed or rendered obsolete by subsequent legislation.]

See Sec. 1, act March 3, 1883, repealing stamp duties on articles in Schedule A, and act of June 18, 1890, allowing fermented liquors to be exported in bond without payment of tax, and abolishing the allowance for drawback.

claims of

SEC. 3443. Whenever any person fraudulently claims or seeks to obtain an allowance of Fraudulent drawback on goods, wares, or merchandise on drawback. which no internal duty shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid as aforesaid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury.

See Sec. 3330 for penalties for making fraudulent claims for drawback on distilled spirits.

See [Sec. 3386 a] for penalties for making fraudulent claims for drawback on manufactured tobacco.


monthly ac

count of arti

cles in bonded


and articles

SEC. 3444. Every collector who has charge of any warehouse in which distilled spirits, or other articles, are stored in bond, shall render a monthly account of all such articles to the Commissioner of Internal Revenue, by whom exported. such account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of

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