Page:United States Statutes at Large Volume 43 Part 1.djvu/359

 328 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. =*’¤=*·* ’*¤**¤· I m utin under this section the amount of annual sales no Expo!-°s°l°sex°mpf accd1u1(il:)sll)all bi taken of tobacco, cigars, or cigarettes sold for export and in due course so exported. Boats- srncmr. ·rAx on Usa or BOATS. -*******¤**¤ °**“’°°’ Sec. 703. On and after July 1 1924 and thereafter on July 1 illifmed pl mw in each year, and also at the time bf the,original purchase of a new V°'-*’·P-2”’~ 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 1003 of the Revenue Act of 1921, upon the use of yachts, leasure boats, power boats, sailing boats, and motor boats with Exed en `nes, of over live net tons and over thirty-two feet in length, not use? exclusively for trade, fishing, or national defense, or not built according to plans and specifications approved by the Navy Department, a special excise tax to be based on each yacht or boat, B°“°· at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over Eve net tons, length over thirty-two feet and not over fifty feet, $1 for each foot; length over fifty feet, and not over one hundred feet, $2 for each foot; leriglth over one hundred feet, $4 for each foot. M°”“'°m°°‘· determining the le1§h of such yachts, pleasure boats, power boats, motor boats with ed engines, and sailing boats, the measurement of over-all length shall govern. 1 0¤ ¤ gy: i;¤r¤¢¤¤¤· In the case of a tax imposed at the time of the original purchase °°°°° Y ‘ of a new boat on any other date than July 1, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (including the month of salgfremaining prior to the following July 1. _,§f‘;’g§{’§;,§f,,,“f_‘j,§*,_‘°‘ is section shall not apply to vessels or boats used without profit by any benevolent, charitable, or religious organizations, exclusively for furmshing aid, comfort, or relief to seamen. P°"““Y· PENALTY Fon Nourarmnur or srncmn Taxes. P¤¤1¤¤¤¤¤¤¢f¤r @0**; Sm. 704. Any rson who carries on an business r occ ation g:*1:ll¤Dl¤l*¤¢°°*· mm for which 9 SP°°i*5Et*¤$ is imP0S6d by S6Ctiony700, 701 og 702, ilvithout having pa1d the special tax therein provided, shall, besides being liable for the payment of such special tax, be subject to a penalty of not mlpjphthan $1,000 or to imprisonment for not more than one year or Taxonnarcotics. ’ TAX ON NARCOTICS. mP;i:;¤:¢h¤t¤;::¢ M for- Sec. 705. Section 1_of the Act entitled “An Act to provide for y¤1.ss,p.vais. the registration of, with collectors of internal revenue, and to impose a special tax upon_all persons who roduce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and V0] 40 lm for other purposes," approved December 17, 1914 as amended by ,.0,; ,2;*,;; my ;;ci;)<ip01v0;)0 of the Revenue Act of 1918, is reenacted without change, Opium, coca leaves, “ ° eee. Srzcrxozv 1. That on or before July 1 of each year every person ,uf,§*rs*’°*d d“*”€8,_;,s'**;_*;‘*’*;gj who imports, manufactures, produces, compounds, sells, deals in, quire toregister.  g’1&€Sd8T\{&ytQp1lHD 0I' ($008, 168.VB% 0I' any COII1p0\1Dd, _ sa, eriva ive or re arati t f h ll t with the collector of internal rewlgemlie of (tlle dtisigidtshils nlisxgbs cli; style, place of business and place or places where such business is Registration of r_ to‘l>e carried on, and pay the special taxes hereinafter provided; xg fulgygsmms Ku- Every peI‘S011 who on January 1, 1919, is engaged in any of ¤ · the activities above enumerated, or who between such date and the