Page:United States Statutes at Large Volume 30.djvu/496

 FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. 457 shall remove or convey away, or deposit, or cause to be removed or conveyed away irom or deposited in any·place, any such article or commodity, to evade the tax chargeable thereon, or any part thereof, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a line of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court, together with the forfeiture of any such article or commodity: Provided, That gonna. articles upon which stamp taxes are required by this Act may, when ¤.,,,',f§,°,f,"{{’,f{‘,f,§f"'°"‘* intended for exportation, be manufactured and sold or removed without having stamps affixed thereto, and without being charged with tax as aforesaid; and every manufacturer or maker of any article as aforesaid, intended for exportation, shall give such bonds and be subject to such rules and regulations to protect the revenue against fraud as may be from time to time prescribed by the Uommissioner of Internal Revenue, with the approval of the Secretary of the Treasury. ‘ Src. 23. That every manufacturer or maker of any of the articles or Mgnufncturcn commodities provided for in Schedule B, cr his foreman, agent, or super- ETS. {.'ii:£}t€‘"Z'$¥t‘}{ intendentshall at the end of each and every month make, ign, and iile ¤*··¤r¤¤· with the collector of internal revenue for the district in which he resides. a declaration in writing that no such article or commodity has, during - such preceding month or time when the last declaration was made, been removed, or carried, or sent, or caused or suffered or known to have been removed, carried, or sent from the premises of such manufacturer or maker other than such as have been duly taken account of and charged with the stamp tax, on pain of such manufacturer or maker forfeiting for every refusal or neglect to make such declaration one hundred dollars; and if any such manufacturer or maker, or his fore- ··P·¤•l*r· man, agent, or superintendent, shall make any false or untrue declaration, such manufacturer or maker, or foreman, agent, or superintendent making the same shall be deemed guilty of a misdemeanor, and upon conviction shall pay a line of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court. Sec. 24. That the stamp taxes prescribed in this. Act on the articles ,T:m<> ¤f =y¢¢¤¤1¤¤¤¤¢ provided for in Schedule B shall attach to all such articles and things ° pdf ‘ff4§§Yg°’ °t°' sold or removed for sale on and after the said first day of July, - eighteen hundred and ninety-eight. Every person, except as other- d_;,,_§°g·,¤¤f·¤*¤*•¤" wise provided in this Act, who offers or exposes for sale any article or ' thing provided for in said Schedule B, whether the article so offered or exposed is of foreign manufacture and imported or of domestic manufacture, shall be deemed the manufacturer thereof, and shall be sub- . ject to all the taxes, liabilities, and penalties imposed bylaw for the sale of articles without the use of the proper stamp denoting the tax paid thereon; and all such articles of foreign manufacture shall, in F¤~iz¤ ¤¤¤¤¤f·¤- addition to the import duty imposed on the same, be subject to the mr"` stamp tax prescribed in this Act: Provided further, That internal rev-- {’r·M·¤. _ enne stamps required by existing law on imported merchandise shall ,,,§.'§{T{'f,,‘{,'},_‘“"’°'°°° be affixed thereto and canceled at the expense of the owner or importer before the withdrawal of such merchandise for consumption, and the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary for the ailixing and canceling of such stamps, not inconsistent herewith. Sec. 25. That the Commissioner of Internal Revenue shall cause to ¤¤¤¤¤¤i¤¤i•>¤¤r vf be prepared for the payment of the taxes prescribed in this Act suitable ;",.°§'Q'{Zl,£Q`{§§T“° t° stamps denoting the tax on the document, article, or thing to which the same may be affixed, and he is authorized to prescribe such method for ;°gg;;§;{l;;D¤¤*¤°‘ the cancellation of said stamps, as substitute for or in addition to the ° ` method provided in this Act, as he may deem expedient. The Commis- jr: ¤<>¤*¤·¤¤ f" sioner of Internal Revenue, with the approval of the Secretary of the ° p..£?`p_ me Treasury; is authorized to procure any of the stamps provided for in this Act by contract whenever such stamps can not be speedily prepared by the Bureau of Engraving and Printing; but this authority shall expire on the tirst day of July, eighteen hundred and ninety-nine. That the S·¤¤ ·>f ¤¤··¤r·¤ ·¢¤·