Page:United States Statutes at Large Volume 40 Part 1.djvu/1162

 1144 S1xTY-F1FTH CONGRESS. Sess. 111. os. 18. 1919. REVENUE ACT OF *9*8* (c) Under Such rules and regulations as the Commissioner with m§;§,§f§,Q{bj§§{;§f,§j the approval of the Secretary may prescribe, the taxes imposed mswncer. ’ under the provisions of Titles V I, VII or IX shall not apply in respect to articles sold or leased for export and in due course so exported. Under such rules and regulations the amount of any internalrevenue tax erroneously or illegally collected in respect to exported j,§*§g3%df° °XP°"°* articles may be refunded to the exporter of the article, instead of to the manuficturgr, if She manufacturer waives any claim for the amount so to e re unde . €X;§§gg{g§jpS}§fH€g¥ Sec. 1311. That where the rate of tax imposed by this Act, race. payable by stamps, is an increase over previously existing rates, stamps on hand in the collectors’ offices and in the Bureau of Internal Revenue may continue to be used until the su ply on hand is exhausted, but shall be sold a.nd accounted for at the rates Assessments for rovided by this Act, and assessment shall be made a ainst manu- Mmps °” hmm flacturers and other taxpayers having such stamps on lliand on the day this Act takes effect for the difference between the amount plaid for such stamps and the tax due at the rates provided by t IS 1 ct. Paymm °‘,*“ W Sec. 1312. (1) That (a) if any person has rior to Ma 9 1917 vendee under tr t £$9r t<$ayncSi;n3ig§, made a bona fide contract with a dealer for glue sale or lgase, aftef tions; mmf the tax takes effect, of an article in respect to which a tax is imposed under Title VI, VII, or TX, or under subdivision 13 of Schedule A of Title XI, or under this subdivision, and (b) if such contract does pot peiémit She adding of the wlzilole of such tax to the amount to e pai un er suc contract, then the vendee or lessee shall, in lieu of the vendor or lessor, pay so much of such tax as is not so dggghatggpgzrrgngn permitted to be added to the contract_price. If a contract of the ’ ‘ character above described was made with an erson other than a deallir, thel ta}; collected under this Act shag be the tax in force on a 9, 91. ,,,§§m§§‘g§§§,,,;”g§;{ (2) Ti (al any person has rior to September 3, 1918, made a bona tzmbir  _1918, it mx fide contract with a dealer for the sale or lease, after the tax takes I QH W"' effect, of any article in respect to which a tax is imposed under Title VI, VII, or_IX, or under subdivision 13 of Schedule A of Title XI, gr under this subdiyilsionlg arlad in respect itc which no corre}; spon mg tax was unpose y the evenue ct o 1917 and (b) suc contract does not plermit the adding, to the amount to lbe paid under such contract, of the whole of the tax imposed by this Act, then the vendee or lessee shall, in lieu of the vendor or lessor, ay so much of Nom Hmh mm the tax imposed by this Act as IS not so permitted to he added to the anemia. contract price. I a contract of the character above described was maple wit guy person other than a dealer, no tax shall be collected unc er t is 1 ct. “{ "°¤d€*’· if i¤· (3) If (a) any person has prior to September 3 1918 made 8. cn-.1 ed hereunder of. Y 7 wiaeim. bona fide contract with a dealer for the sale or lease after the tax takes effect, of any article in res act to which a tax is imposed updIe1glTit&e[ VI, VII, or orixpndler subdgision 13 of Schedul; A o 1 e i, or un er t is su ivision, an in res act to whic a corresponding tax was imposed by the Revenue Actlbf 1917, and (bl such contract does not permit the adding, to the amount to be paid under such contract, o the whole of the difference between such tax and the corresponding tax imposed by the Revenue Act of 1917, then the vendee or lessee shall, inxlieu of the vendor or lessor, pay so much of such difference as is not so permitted to be added to the con- Ct§g?§*;n¢§g<a,g·=vi¤h tract price. If a contract of the character above described was mado with any person other than a dealer, the tax couected under this Act Tim Lf mmém, shall be the tax in force on September 3, 1918. _ _ ,,;.3, (4) The taxes payable by the vendee or lessee under this section shall be paid to the vendor or lessor at the time the sale or lease is