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Act Aug. 28,

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cards.

Penalty and

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, Manufacturer exposes for sale, sends out, removes, or de- evading stamp livers 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.

Sec. 46. That the tax on playing-cards shall be paid by the manufacturer thereof. Every person who offers or exposes for sale playing- 1894

, cards, whether the articles so offered or ex- by manufacposed are of foreign manufacture and im- Person offerported or are of domestic manufacture, shall ing for sale 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 bamped mame tax prescribed in this act.

Sec. 47. That whenever any article tax is required to be paid by means of a stamp is sold or removed for sale by the man- 1894. ufacturer thereof, without the use of the proper stamp,

Act Aug. 28,
Tax to be paid

deemed manufacturer.

Imported play

as domestic.

upon which a

Act Aug. 28,

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

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 reënactment, without change, of Sec. 3437 R. S.

CHAPTER TEN.

LEGACIES AND SUCCESSIONS.

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

Sec.
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 bas 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.

.

CHAPTER ELEVEN.

PROVISIONS COMMON TO SEVERAL OBJECTS OF TAXATION.

or

revenue

Sec.

Sec. 3441. Repealed.

3453. Seizure of property found in 3442. Repealed.

possession in fraud of revenue 3443. Fraudulent claims of drawback.

laws. 3444. Collector's monthly account of 3454. Sales to evade tax; forfeiture.

articles in bonded warehouses 3455. Disposing of or receiving empty and articles exported.

stamped packages, etc.; pen3445. Changes of stamps, instruments

alties. for attaching, protecting, and 3456. Penalty and forfeiture by distilcanceling.

lers, rectifiers, wholesale li3446. Power to establish, alter,

quor dealers, and manufacturchange internal

ers of tobacco or cigars, for stamps, marks, or labels, etc.

omitting things required and [3446 a.] Stamps to be sent to officers

for doing things forbidden. by mail, registered.

3457. Package included in forfeiture 3447. Where mode of assessing or col

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

etc. sive with jurisdiction of United 3459. Bonding of goods seized; sale States.

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.

3461. Application for remission, and 3450. Removing or concealing articles

return of proceeds ; distribuwith intent to defraud the

tion.
United States of tax; forfei- 3462. Search-warrants.
ture and penalty.

3463. Detection and punishment of 3451. Fraudulently executing docu

frauds. ments required by internal [3463 a.] Appropriation for the same.

revenue law; penalty. 3164. Purchasing for the government 3452. Having property in possession

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

acts. alty.

5440. Conspiracy to defraud.

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

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

claims of

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.

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.

Sec. 3444. Every collector who has charge of any warehouse in which distilled spirits, or other Collector's articles, are stored in bond, shall render a count of artimonthly account of all such articles to the warehouses 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

and articles

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