Page:United States Statutes at Large Volume 28.djvu/591

 562 FIFTY·THIRD CONGRESS. Sess. II- Ch. 349.. 1894. 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 aforesaid, has been washed or restored by removing or altering the canceling 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. Pemlcyfcr making. Sec. 43. That whenever any person makes, prepares, and sells or ""··““°"“"‘*’°‘*°“'°°‘ removes for consumption or sale, playing cards, whether of domestic manufacture or imported, upon which a tax is imposed by law, without aiiixing thereto an adhesive stamp denoting the tax before mentioned, he shall incur a penalty of fifty dollars for every omission to aiiix gwciyk mms such stamp: Provided, That playing cards may be removed from the P guplace of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations and the filing T of such bonds as the Commissioner of Internal Revenue, with the approval of the‘Seeretary of the Treasury, may prescribe. R¤¤¤¤vi¤z ¤¢·¤¤v¤ Sec. 44. That every manufacturer or maker of playing cards who, by ”"k"` after the same are so made, and the particulars hereinbefore required as to stamps have been complied 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 com- with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited. _t§:g*;*¤ "**"°“* 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 mummy. to a penalty of fifty dollars, together with the forfeiture of any such article or commodity. u£!¤¤¤f¤¤¢¤r¤r¤¤v·r Sno, 46. That the tax on playing cards shall be paid by the manu-_ ii€¤,,m.,,,_ facturer thereof. Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign mann» facture 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 implqrti dutxs imposed on the same, be subject to the stamp tax prescribe in t is ct. s,frg%°g;*j“ °‘"¤P°*‘* Sec. 47. That whenever any article upon which a 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, 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.
 * ‘°¤*l*Y- mitted, be subject to a penalty of fifty dollars; to be recovered together