Page:United States Statutes at Large Volume 18 Part 1.djvu/743

 'I‘rru: xxxv.—IN'1`ERNAL REVENUE.—Ch. 8-9. 671 pany is situated, or in which such person has his place of business, and 8Fv?>·»i875·¢·36» one copy to the Commissioner of Internal Revenue. *‘· 21** 184*- 311- Srzc. 3415. In default of the returns provided in the preceding section, In default of rethe amount of circulation, deposit, capital, and notes of persons, town, t‘“"·C°¥“mi“i°“‘ city, und_municipal corporations, State banks, and State banking ass0ci— er m °°mm°'t°’ &°‘ ations paid out, as aforesaid, shall be estimated by the Commissioner of 30 gum, 1864 ,,_ internal Revenue, upon the best information he can obtain. And for any 173, s. 110; v. 13, p. refusal oy neglect to make return and payment, any such bank, association, 278· corporation, comggny, or Eerson so in default shall psy a penalty of two ISP ‘T“,}Y;,1§§6#°· hundred dollars, ides the additional penalty and forfeitures provided I46x S` ’’ p` in other CBSES. 24 Dec., 1872, c. 13, s. 2, v. 17, p. 402. 8 Feb., 1875, c. 36, s. 21, 1*. 18, p. 311. Sr-:0. 3416. Whenever any State bank or banking association has been S¤¤·‘>_b¤¤k¤ 90*1- converted into a, national banking association, and such national banking "f'§:nd,;“Y’° “€t‘°“` association has assumed the liabilities of such State bank or banking :0,,. maze? “ms’ association. including the redemption of its bills, by any agreement or ———————— understanding whatever with the representatives of such State bank or .,83SMf;‘*v]8§* °‘ banking association, such national banking association shall be held to 48k_`` ’p` make the required return and yment on the circulation outstanding 13 July, 1866,c. so long as such circulation shaiiuexeeed five per centum of the cupitui 18% ¤— 9 M8, V- 1**, before such conversion of such State bank or banking association. p' 146* Sec. 3-L17. The provisions of this chapter, relating to the tax on the PF°\'i¤i<>¤¤ fw deposits, cagpitsl, and circulation of banks, and to their returns, except K3; gg tz"; rf as containe in sections thirty-four hundred and ten, thirty-four hun- to national mm; dred and eleven, thirty-four hundred and twelve, [thirty-four hundred --——-—-— and thirteen,] and thirty-four hundred and sixteen, and such parts of 30June,1864,c. sections thirty-four hundred and fourteen, and thirty-four hundred and 173, ¤-U0» V-1€’•»P· Iifteen as relate to the tax of ben per centum on certain notes, shall not 27%, Ju,, . . . . . 6, 5, 1866, c. apply to associations which are taxed under and by virtue of Title NA- 184, ,,_ 9_ ,._ 14, p_ TIONAL BANKS], 146. 18 Rb., 1875, c. 80, v. 18, p. 319. CHAPTER N INE. BTAIP-TAXES OI SPECIFIC OBJECTS. Sec. Sec. 3418. Tax on bank-check . 3430. Selling or removing articles for sale 3419. Tux on medicines or preparations, without affixing stamps; penperfumery, cosmetics, &c. ulty. 3420. Official checks exempt. _ 3431. Removing stamps from articles in 3421. Unstamped checks not admitted m schedu e; penalty. evidence. 3432. Selling articles in schedule without 3422. Omission to stamp bank-checks, &c.; affixing stamps; penalty. penalties and remedies. 3433. Articles m schedu e, intended for 3423. Cancellation of stamps; proprie- exportation, to be manufactured tary stamps; penalties. in bonded warehouses. 3424. Method of cancellation. 3434. Removal in bond to Pacific coast for 3425. Stamps, how su plied. exportation. 3426. Replacement ofp spoiled stamps, &c. 3435. Persons offering for sale articles in 3427. Stamps fumished to certain officers _ schedule deemed mauufactnrers. am ‘°'f‘}`°‘ t d-mi and me sm M°‘°»1S¥?.TS§§’“‘i3L"é§’.Z‘L”€.°°“"”g °° ' Reggeginélhgmdos. 3437. Assessment Io? unpaid ptaxes pay- 3429. Forging,counterfeiting, &c., or able by stamps. fran ulently using? _ or selling ‘ Schedule A. stamps, dsc.; penn. ties. . Ssc. 3418. There shall be levied, collected, and paid for and in respect hT¤l>;L°¤ b¤¤k· of every bunk·check, draft, or order for the payment of money, drawn $.°i.°...#___ upon any bank, banker, or trust oompunv, at sight or on demand, by 730 June, 1864, c. any person who makes, signs, or issnes the same, or for whose use or ;,91·;;§1»"·13·PP· benefit the same is made, signed, or issued, two cents. 6’ J,,,;,,, 1872 c_ By statute of 1875, c. 36, s. 15,v. 18, p. 310, the actof June 30, 1864, 315, s. 36, v. 17, p. v. 13, p. 298, from which this section is derived, vvss specifically 256. amended; and an additional amendment was madem the uct. of 3 8FEb.,1875,c.36, March, 1875, c. 127, s. 6, v. 18, p. 340. s. 15, v. 18, p. 310.