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Sec.

CHAPTER FIFTEEN.

PLAYING CARDS.

[Act of Aug. 28, 1894 (28 Stat., 509).]

38. Tax of 2 cents on every pack, contain

ing not more than fifty-four cards, whether manufactured, sold, or removed, or in stock of any dealer. 39. Adhesive stamps to be affixed to each package, and canceled by the person using the stamp. Penalty, $50. 40. Manufacturer to register with the collector of the district. Failure to register, penalty $50.

41. Stamps to be furnished by the collector to registered manufacturers and importers.

42. Penalty for counterfeiting, defacing,

Sec.

44. Manufacturer removing or reusing any stamp, wrapper, or cover for the purpose of evading the tax liable to a fine of $50 and forfeiture. 45. Penalty for selling or exposing for sale, removing, or concealing playing cards without having affixed the stamp thereto.

46. Every person who offers or exposes for sale any playing cards, whether of domestic or foreign manufacture, shall be deemed the manufacturer thereof and liable to the tax.

or removing stamp or illegal use of 47.
the same.

43. Penalty for removal or sale of playing
cards without having stamp affixed.
Cards may be removed for export
without previous payment of tax.

Assessment to be made by the commissioner in certain cases.

Tax of 2 cents upon every pack

SEC. 38. [Act of Aug. 28, 1894 (28 Stat., 509).] That on and after the first day of August, eighteen hundred and of playing cards. 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. (T. D. 21634, 1889; see also U. S. v. Neustaedter, 149 Fed. Rep., 1010, T. D. 1100.)

Miniature playing cards, intended for use with packages of merchandise, one card to a package, must be put up in packages and properly stamped by the manufacturer. (T. D. 843, Nov. 17, 1904.)

Tax must be paid on every pack of cards intended for use in playing games of skill or chance in lieu of ordinary playing cards. (T. D. 959, Dec. 13, 1905.)

Tax must be paid on every pack of cards even though containing half the ordinary number of cards. (T. D. 1023, July 2, 1906).

cancellation of

SEC. 39. That in all cases where an adhesive stamp is Affixing and used for denoting the tax imposed by this Act upon play-stamp. ing cards, except as hereinafter provided, the person using

Manufacturer to register with

so, $50.

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 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 collector, penalty register with the collector of the district his name or style, for failure to do place of residence, trade, or business, and the place where 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.

Stamps to be kept by collectors

registered

having stock on hand.

Where playing cards are lithographed on large sheets, and sent to another person to be cut and finished, the latter is held to be the manufacturer and required to register and stamp the cards. (T. D. 410, Sept. 21, 1901.)

SEC. 41. That the Commissioner of Internal Revenue and furnished to shall cause to be prepared, for payment of the tax upon facturers, import-playing cards, suitable stamps denoting the tax thereon. ers, and persons Such stamps shall be furnished to collectors requiring them, and collectors shall, if there be any manufacturers 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 hand 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.

Penalty for

counterfeiting,

moving stamp, or

same.

Decision as to packing and stamping cards when sold in leather, plush, celluloid, or metal cases. (T. D. 19024, 1898.)

SEC. 42. That if any person shall forge or counterfeit, or defacing, or re- cause or procure to be forged or counterfeited, any stamp, illegal use of die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument which shall have been provided 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 or 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 fraudulently 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

Penalty for removal or sale of

stamps affixed.

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. SEC. 43. That whenever any person makes, prepares, playing cards and sells or removes for consumption or sale, playing without having cards, whether of domestic manufacture or imported, upon which 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 Playing cards omission to affix such stamp: Provided, That playing cards may be removed from the place of manufacture for export to a foreign country, without payment of tax or affixing stamps thereto, under such regulations and the filing of such bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

for export

cepted.

ex

Penalty for re

moval or reuse

the purpose

of

Concerning the exportation without payment of tax of playing cards, see Regulations, No. 29.

No. 19 Rev., Supplement No. 1. Relative to the exportation of playing cards by parcels post. (T. D. 1668.)

Where a box of playing cards is opened and cards withdrawn, a new stamp must be affixed to the package before its resale. The broken stamp can not protect the package. In sending packs of cards abroad, even as samples, all the provisions of the law and regulations relating to the exportation of playing cards must be complied with, unless tax stamps are affixed to these packages. (T. D. 21669,1899.)

SEC. 44. That every manufacturer or maker of playing of stamp, wrap- cards who, after the same are so made, and the particuper, or cover for lars hereinbefore required as to stamps have been comevading the tax. plied with, takes off, removes, or detaches, or causes, or permits, or suffers to be taken off, or removed, or detached, any stamp, or who uses any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall, for every such article, respectively, in respect of which any such offense is committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited.

Penalty for

SEC. 45. That every maker or manufacturer of playing ing for sale, re- cards who, to evade the tax or duty chargeable thereon, moving, or con- or any part thereof, sells, exposes for sale, sends out, recards without af-moves, or delivers any playing cards before the duty fixing the stamp. thereon has been fully paid, by affixing thereon the

cealing playing

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 or commodity.

of domestic or

shall

without affixing

SEC. 46. That the tax on playing cards shall be paid by Playing cards the manufacturer thereof. Every person who offers or foreign manuexposes for sale playing cards, whether the articles so factor or not offered or exposed are of foreign manufacture and im- posed for sale ported or are of domestic manufacture, shall be deemed stamp denoting the manufacturer thereof, and subject to all the duties, payment of tax. 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 tax prescribed in this Act.

be made within

SEC. 47. That whenever any article upon which a tax, Assessment to is required to be paid by means of a stamp is sold or re- two years in cermoved for sale by the manufacturer thereof, without the tain cases. use of the proper stamp, 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 section 3437, Revised
Statutes.

Cards for game called "authors," and the like, differing
wholly from ordinary playing cards, are held not to be subject
to tax under this act.

It is held that any number of cards in a deck above 54 and not exceeding another of 54 must be regarded, for the purposes of this act, as belonging to another pack, upon which an additional tax of 2 cents must be paid. (40 Int. Rev. Rec., 277.)

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