Page:United States Statutes at Large Volume 39 Part 1.djvu/813

 792 SIXTY-FOURTH CONGRESS. Sess. I. C11. 463. 1916. ¤*¤¤¤*· ¤¤¤· Manufacturers of tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall each pay $6 ; Manufacturers of tobacco whose annual sales exceed one hundred thousand and do not exceed two hundred thousand pounds shall ea h a $12· ifaiiiiiiactuiieis of tobacco whose annual sales exceed two hundred thousand pounds shall each pay at the rate of 8 cents per thousand pounds, or fraction thereof; °¤*¤· Manufiacturers liucigags whose annual sales do not exceed fifty thousan cigars s eac pay $2; Manufacturers of cigars whose annual sales exceed fifty thousand and do not exceed one hundred thousand cigars shall each pay $3· Manufactiuers of cigars whose annual sales exceed one hundred thousand and do not exceed two hundred thousand cigars shall each $6. . Paifannifacturers of cigars whose annual sales exceed two hundred thousand and do not exceed four hundred thousand cigars shall each a $12· P Eanufacturers of cigars whose annual sales exceed four hundred thousand pigars shallg eaeih pay at the rate of 5 cents per thousand c` ars or raction t reo · °'¤**'*°••· lgMa1iufacturers of cigarettes including small cigars weighing not more than three poim s per thousand, shall each pay at the rate of 3 cents for every ten thousand cigarettes, or fraction thereof. J:} *°'*‘ °¤ •°'* In arriving at the amount of special tax to be paid under this section,  in the levy and collection of such tax, each person, firm, or corporation euggged   themanufacture of more than one of the classes of arti specified in this section shall be considered and deemed a manufacturer of each class separately. _ _ l_?y*:*;*f**¤¤**¤*¤¤¤- Every person who carries on any business or occulpation for which special taxes are imposed by this title, without aving paid the special tax therem15rovided, shall, besides being liable to the pay- ment of such spec' tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than $500, or be plpprnspsrited not more than six months, or both, in the discretion of e co. b,Q¤¤·¤"·¤¤¤¤“¤-_ Sno, 409. That all administrative or special provisions of law, mcluding the law relating to the assessment of taxes so far as a li- Reqldg gm. rg. .’ . q.,,,,d_ · · cable, are hereby extended to and made a part of this title, and every person, firm, company corporation or association liable to any tax imgipsed by this title, shall eep such records and render imder oath, suc statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the _ Secretary of the Treasury, may from time to time prescribe. ”§‘;*;;¤¤{*,f;' EY? Sec. 410. That the Act approved October twenty-second nineteen ¤>¤¤1¤u hundred and f urtee ftl d "An A I ' v0l_38'p_N5_ f o n, en 1 e U ct to increase_the internal .4,%,,,2, gvenugk and or pgieghpurposeseg mild tggcgmt riesegption approved ecem r seven n nine n un t, `tl d "Jomt resolution exteniling the provisions of atlhe Act6g;titleIilu‘1§n Act to increase the internal revenue, and for other urposes,’ ap- Bigoved October twenty-second, nineteen hundred and) fourteen, to Swim mmmd cember thirty-first, nineteen hundred and sixteen/’ are hereb ' ions in DS S ramam m Orca fi , I gr;is•?vl1§ipmc4iinsipe2ili(i §gu&!;gimS§i;€Qt9<;B, M1? Gligipb that thé aplrlbiigigiongsbf lzlhlobetsifig ’ _ _ in orce or e assessment an ll f f all special taxes 1H1p0S6d by sections three and four theiiiiofiicoguliyosuch sections as extended by said goint resolution, for any ear or part 3)1;1ieoafl1ein(d;.ng]p1L1ter to January iirst, nineteen hundred, and seven· . ded a 0 er taxes imposed by such Act, or_by_such Act as so exten , accrued prior to the taking effect of this title, and for
 * ·'¤¤*¤¤’v 1. *9¤7· ;;’§$311°gé§§§°Pt Slfgllglous t1l!`68_*¤·¤•i_l fowtgfl Sgch Act as so extended?