Page:United States Statutes at Large Volume 40 Part 1.djvu/1147

 srx*rY-FrF*rH CONGRESS. Sess. 111. on. rs. 1919. 1129 Manufacturers of cigars whose annual sales exceed four hundred ¤*¤¤-¤·*¤*=· thousand cigars shall each pay $24, and at the rate of 10 cents per thousand ci ars, or fraction thereof, in respect to the excess over four hundred thousand cigars; Manufacturers of cigarettes, including small cigars weighing not °1g"°°°°°' more than three poim s per thousand shall each pay at the rate of 6 cents for every ten thousand cigarettes, or fraction thereof. In arriving at the amount of special tax to be paid under this miZi§lZ.x§i’T" °°p°' section, and m the levy and collection of such tax, each person engaged in the manufacture of more than one of the classes of articles specified in this section shall be considered and deemed a manufacturer of each class separately. Sec. 1003. That sixty days after the passage of this Act, and there- }iim°°$,";i°tl’,,‘§?§’.$.°§;, after on July 1 in each year, and also at the time of the original ur- °*A°$,fg°'§,,8 chase of a new boat by a user, if on any other date than July 1, there ’ ` shall be levied, assessed, collected, and paid in lieu of the. tax imposed by section 603 of the Revenue Act of 1917, upon the use of yachts, pleasure boats, power boats, and sailing boats, of over five net tons, and motor boats with fixed engines, not used exclusively crmrrraom. for trade, fishing, or national defense, or not built according to plans, and specifications approved by the Na Department, a special _ excise tax to be base on each yacht orvboat, at rates as re ows: Rm, " Yachts, pleasure boats, power boats, motor boats with Exed engines, and sailing boats, of over five net tons, length not over fifty eet, $1 for each oot; length over fifty feet and not over one hundred feet, $2 for each foot; length over one hundred feet, $4 for each foot; motor boats of not over ve net tons with fixed engines, $10. In determining the len th of such yachts, pleasure boats, power Heasurement. boats, motor boats with ized engines,_ and sailing boats, the measurement of over-all length shall govern. _ In the case of `a. tax imposed at the time of the original purchase of my Pm, 91 vw ¤¤ a new boat on any other date than July 1, and in the case of the tax taking effect sixty days after the passage of this Act, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (includintg the month of sale, or the month in which is included the sixty-first ay after the passage of this Act, as the case may be) remaining rprior to the following July 1. ‘ If the tax imposed b section 603 of the Revenue Act of 1917, for .u1¤m¤¤» for pay. the fiscal year ending Jima 30, 1919 has been paid in respect to the "'°°‘°"°""°' ‘°"· use of any boat, the amount so paid shall under such regulations as the Commissioner, with the approval of the Secretary, may prescribe, be credited upon the first tax ue under this section in respect to the use of such boat, or be refunded to the person paying the nrst tax imposed by this section in respect to the use of such boat. gse. 1004. That if the tax imposed by section 407 or 408 of the mitvcsiaghivr semi; Revenue Act of 1916, for the fiscal vear ending June 30, 1919, has ¤eY°s.·l°iZ.r jx°°S”° been paid by any person subject to the corresponding tax imposed by ‘°‘· 3* W *$°"`”· this t1tle, collectors ma issue a. receipt in lieu of special tax stamp for the amount by which the tax under this trtle is in excess of that paid or Spa able and evidenced by stamp under the Revenue Act of 1916. uch recei t shall be posted as in the case of the special tax stamp, as provided)by law, and with it, within the place of business of the taxpayer. If the corresponding tax imposed by section 407 of the Revenue m_°'°‘“*““°‘°"“‘“*’ Act_of 1916 was not pa able by stamp, the amount paid under such · section for any period lor which a tax is also imposed by this title mzgy be credited against the tax imposed by this title. _EC. 1005. That any person who carries on any business or occu- ,,,, @§§§,°§§i patron for which a special tax is imposed by sections 1000, 1001, or ¤¤=1>¤yi¤s¤¤· 1002, without havin paid the special tax therein provided, shall, besides being liable Em the payment of such special tax, be subject