Page:United States Statutes at Large Volume 43 Part 1.djvu/358

 SIXTY-EIGHTH CONGRESS. Sess. I. C1-1. 234. 1924. 327 (9) Ever person carrying on the business of a brewer distiller §;’;°§ “¥‘¥’· wholesale liiquor dealer, retail lica-por dealer, wholesale ’dealer ixi1iq?¤¤r<i3¤aier¤.•il€;il]°rS' malt liquor, retail dealer in malt 'quor, or manufacturer of stills, p§it§éZZ°2E?°3m’m7’ as defined in section 3244 as amended and section 3247 of the bu*},,‘},‘;§°,§;§,l,,b§§§& blf Revised Statutes, in anly State, Territory, or District of the United Sme- States contrary to the laws of such State, Territory, or District, or in any place therein in which carrying on such business is prohibited by loca or municipal law, shall {pay, in addition to all other taxes, special or otherwise, imposed y existing law or by this Act $1,000. The payment of the tax imposed y this subdivision shall ,i§,°’§}§f,§",,‘,§‘§,,§§§Q'§§’§ not be held to exempt any person from airiy penalty or unishment ¤¤¤¤¤ stm- ¤*°··*¤"=· provided for by the laws of any State, erritory, or District for carrying on such business in such State, Territory, or District, or in an manner to authorize the commencement or continuance of such business contrary to the laws of such State, Territory, or District, or in places plrohibited by local or municipal law. .1-,,,,,,;,,, ,,,,,,.,,,,_ The taxes imposed y this section shall, in the case of persons V¤¤·42·¤¤~2°5·¤°"· upon whom a corresponding tax is imposed by section 1001 of the Revenue Act of 1921, be in lieu of such tax. srncxan ronacco mxN¤rAc·rUm:as’ mx. '1`°‘¤°°°· Sec. 702. On and after July 1, 1924, there shall be levied, col-  by lected, and paid annually, in lieu of the taxes imposed by section V¤¤-42-v-2*7- 1002 of the Revenue Act of 1921, the following special taxes, the amount of `such taxes to be computed on the basis of the sales for the preceding year ending June 30- Manufacturers of tobacco whose annual sales do not exceed '§f’*’gf°°°,;,,__ sm ,,_ lift thousand ponmds shall each pay $6; ¤*·•¤¤¤•*•¤· Bdanufacturers of tobacco whose annual sales exceed   thousand and do not exceed one hundred thousand pounds shall eac gay $12; Manufacturers of tobacco whose annua sales exceed one undred thousand and do not exceed two hundred thousand pounds shall each pay $24; Manufacturers of tobacco whose annual sales exceed two hundred thousand pounds shall each pay $24, and at the rate of 16 cents per thousand pounds, or fraction thereof, in respect to the excess over two hundred thousand pounds; mam Manufacturers of cigars whose annual sales do not exceed fifty thousand cigars shall each paly $4; Manufacturers of cigars w ose annual sales exceed fifty thousand and do not exceed one hundred thousand cigars shall each pay $6* Manufacturers of cigars whose annual sa es exceed one hundred thougand and do not exceed two hundred thousand cigars shall each p¤ 12; Manufacturers of cigars whose annual sales exceed two hundred thousand and do not exceed four hundred thousand cigars shall each pay $24; _ Manufacturers of cigars whose annual sales exceed four hundred thousand cigars shall each pay $24, and at the rate of 10 cents per thousand cigars, or fraction thereof, in respect to the excess over four hundred thousand cigars; Manufacturers of cigarettes, including small cigars weighing not °'"‘“"‘ more than three pounds per thousand, shall each pay at the rate of 6 cents for every ten thousand cigarettes, or fraction thereof. an In arriving at the amount of special tax to be paid under this Ea °°°°m°b' section, and in 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. _