Page:United States Statutes at Large Volume 42 Part 1.djvu/326

 298 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. SPECIAL TAXES · ° · mg to plans and specifications approved b the Navy Department, R°*°’· pspec¥l elzicise gax to bei) based on eaclg yacht or boalt, at rateshasiiiog ows: ac ts p easure oats, power oats, motor oats wit e engines, and sailing boats, of over five net tons, length over thirty- two feet and not over fiftg feet, $1 for each foot; length over fifty feet grngid not over one huriildpe feet, $2 for each foot; length over one hunfeet $4 for eac oot. “°°*""”"‘°"‘“· In determining the length of such yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, the measurement of over—a1l length shall govern. ,,,€,°{,,§,;§,_’°°' °“ In the case of a tax  at the time of the original prgrchase of a new boat on any other ate than July 1, the amount to paid shall be the same number of twelfths of the amount of the tax as the nuinber nfl cglr-indar mpyrghs (including the month of sale) remaining ' prrorto e o owing yl. . E‘°’“*‘“°”’* This section shall not appéy to vessels or boats_used without profit by any benevolent, charita e, or religious organizations, exclusively for furnishing aid, comfort, or relief to seamen. P¤¤¤\¢v- PENALTY ron Nom>AnmNT or srncrar. raxms. ‘§,,f,{"',,‘}°,},‘j Sec. 1004. That any person who carries on any business or occu- ¤¤¤r>¤yi¤s¤¤· patron for which a_spec1al tax IS rmposed by sections 1000, 1001 or 1002, without havrntg paid the special tax therein provided, shall, besides being liable or the tpayment of such special tax, be subject to a penalty of not more an $1,000 or to imprisonment for not more than one year, or both. ' T”‘ °“ ‘““°°“°‘· TAX ON Nancorres. m§°g“,’f*”’°”‘ °‘ ‘°" Sec. 1005. That section 1 of the Act entitled "An Act to rovide for V¤r 38.r>-TS5- the registration of, with collectors of internal revenue, am? to impose a special tax npon  persons who produce, import, manufacture, compound, de rn, d1spense,_ sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and or other purposes, " approved December 17;, 1914, as amended by section V°1·‘°·P·“3°·  of the evenue Act of 1918, is re-enacted without c ange, as o ows: ,,,2*’i"m* °°°° *“"“· "SQBCTION 1. That on or before July 1 of each dygear every person mgtxgppgrgeézlmminér- who rmports, manufactures, produces, compoun, sells, deals in, m.,r..,a’t.·, register, ’ dispenses, or grves away oprum or coca leaves, or any compound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of busmess and place or places where such business is to be earned on, and pay the specra taxes hereinafter provided; w§;§°*‘;,’_§’.{*¤*;' mj {livery person who on January 1, 1919, is engaged in any of the wy1,1m. actryrtresfszgpsvg ergsmerated, (pr who getwczzn such date and the passage o ct tengage m any 0 suc activiti sh ll 'thin thirty days after the passage of this Act make like registralniori? and ghall pay the proportionate part of the tax for the period ending une 30, 1919; an ,E,”¤¢*°¢,, ,*¤°“=*¤¤=° "Every person who first eng es in any of such act' `t' ft th t passage of this Act shall immedlitely make like re `stlriiitigir Banilrpa; the proporggrate part of the tax for the period ending on the followune 3 · R°“*’ °“¤· mglmportersf manufacturers, producers, or compounders, $24 per annum; wholesale dealers, $12 per annum; retail dealers, $6 per annum; physicians, dentists, veterinary srugeons, and other practitioners lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they