Page:United States Statutes at Large Volume 18 Part 1.djvu/693

 '1`rrm·; xxxvr-INTERNAL Rnv1·:NUE.—c¤.a. 621 Sec. 3232. No person shall be engaged in or carry on any trade or busi- Trade or business hereinafter mentioned until he has paid a special tax therefor in the 9* “°* °° ll° °‘“" manner hereinafter provided.  °“ '"'td mx _13 Julv. 1866, c. 184, s. 9, v. 14, p. 113. 8 May, 1876. J R. Ab. 10, ;1l)$Z‘213.—~'l`he License Tax Cases, 5 Wall., 462; U. S. r. Pressy, 1 Low., 319. SEC: 3233. livery person engagpd in any trade or business on which Twde or busiaspecial tax is imposed by law s all register with the collector of the zffd m be "°g“" district his name or style, place of residence, trade or businem, and the --,3  1—T§66; place where such trade or business is to be carried on. In case of a firm 184 ,,_g],¥{4 1,11;: or company, the names of the several persons constituting the same, and 2Z1Dec., 1872, c. their places of residence, shall be so registered. 131 SJ, V-17. P- 401- Sec. 323-1. Any number of persons doing business in copartnership at Persons in partany one place shall be required to pay but one special tax. ',:?;2;“Pl,:,:l€¤?;$ onlv one tax. 13 July, 1866, c. 184,  14, p. 115. Sec. 3235. The payment of the special tax imposed shall not exempt Payment of one from an additional special tax the person carrying on a trade or business “P°°”*l mx **0* fu in any other place than that stated in the collector`s register; but nothing °1;£01§,':s§:’°l herein contained shall require a s ial tax for the storage of goods, wares, [-————;“l or merchandise in other places thhh the place of business, nor, except as ISF J“lY· 1863 °· hereinafter provided, for the sale by manufacturers or producers of their 113, s' 9’ v' H’ p` own goods, wares, and merchandise, at the place of production or manu- ` facture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. Sec. 3236. Whenever more than one of the ursuits or occupations Whenmprethan hereinafter described are carried on in the same pllace by the same person °?;‘é P“’“‘{‘* is 0**** at the same time, except as hereinafter provided, the tax shall be paid ;1m1,I;;I;,:”P:‘: for each according to the rates severally prescribed. son at same time. 13 July, 1866, c. 184, s. 9, v. 14, p. 114. Sec. 3237. All special taxes shall become due on the first day of May, When special in each year, or on commencing any trade or business on which such tax t“kl·° l5d“°» Mw is imposed. In the former case the tax shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first 184 wu,,? 1.1 p ligl day of the month in which the liability to a special tax commenced to 6, June, f872, ci the first day of May following. ¤- 31, V- 17, p. Sec. 3238. All special taxes imposed by law, including the tax on stills _S¤emps for speor worms, shall be paid by stamps denoting the tax, and the Commis- ml “‘x°“· sioner of Internal Revenue is required to procure appropriate stamps for 20 July, 1868, c. the (payment of such taxes; and the provisions of sections thirty-three I86. ¤¤· 26, 101, v. hun red and [thirteen] [twelve] and thirty-four hundred and forty-six, and lbf5e2S7a;?;- all other rovisions of law relating to the preparation and issue of stamps 13, ,,3, ,,17 ,,,15;: for distilllad spirits, fermented liquors, tobacco, and cigars, shall, so far 18 Feb., 1875, c. as a licable, extend to and include such stamps for special taxes; and 80, v· 18. p. 319. the gbmmissioner of Internal Revenue shall have authority to make all needful regulations relative thereto. Sec. 3239. Every rson  in any business, avocation, or s 1, uic 1-gax em loyment, who is thdreby e liable to a special tax, except tobacco sfeiupw be exhibpeddlers, shall place and keep conspicuously in his utablishment or {nmgingls Pl“°° °* place of business all stamps denoting the payment of said special tax; -_-- .+ and any person who shall, through negligence, fail to so place and keep ,324 D<·>¢·1 1872, c- Said [stamp] [stamps], shall he liable to a penalty equal to the special tax é;·3j,;',,17ig’;.‘;'°€· for which his business rendered him liable, and the costs of prosecution; 69, ,,_ 19,;, mj ' but in no case shall said penalty be less than ten dollars. And where the failure to comply with the foregoing provision of law shall be through willful neglect or refusal, then the penalty shall be double the Amount above prescribed: Hovided, That nothing in this section shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing o which a special tax is imposed by law, without the payment thereof.