Page:United States Statutes at Large Volume 44 Part 1.djvu/1978

 §]_,g6 TI TLE 26.--INT1 Tlne Revenue Act of 1924. mepticped`- in tile text, isset out in Title 26, INr1¤a1~r.u. Rsvuxuing and " this Act," similarly mentioned, .c0pstitutes this title of the appendix; Title II and Title III of. the Revenue Act of 1924, or this Act constitlgte, chapterq 19 and 20 of Title 26, Ixmaxln Rrcvrzzwa, zmdjhis title of the appendlx. ‘ 156. Suits fo} recovery of taxed jvmngfully collected; Seezkm `156` of Title _2G repealed and reenacted.-—T§ e statute 'J (§ 1014(a) of the Revenue Act of 1924) constltw g i 156 of Title 26. Ix·r1»:aNAL. ksmxua, was repealed byqict of Feb. 26, 1926, c. 27, § 1200, 44 Stat. 125, to take e¤ect.aa of that date. _ 'l‘l1<·_ subject matter of the repealed statute was reenacted, without Chilliiiéyill §_ 1113 ofsaid Act ot 1926 (44 _St:1t. 116), to take effect as of the above date. _ ‘ · _ - ` Subdivision, (b) of said. § 1113 provides that “This section shall not affect any proceeding in court instituted prior to the ovmetmoat of-the Revenue Act of 1924.** _ — _ _`l57. Claims for refundment;_1imitatlo1is.--5(a) All claims for; the refunding or crediting, of any iuterual—reve11ue` taxi alleged to have  erroneously or illegally assessed or colleeted, or of any penalty alleged to`have been collected- without &uthO·1'- iiy,_ or of=auy sum alleged to have been excessive or in ‘any_ mmmet· wrongfully _ collected must, except fas provided .in sections 234 and 319’0f the Revenue Act of 1926, be presented to the Commissioner oof Iuteulal Revenue. within four years next after the paymeutof- such tax, penalty; or sum. .- .— ` (b) Except as provided i11'Secti0l;1 284 of the Revenue Act oi- -1926, claims for credit or 1‘€fl`lI1d' (other tllan. claims in respect of taxes imposed `by the Revenue Act of 1916, the Revenue Act of _1917, or  Revenue Act of 1918);. which at_ the timeof the enactment of·t11e Revenue Act of 1921_ were ·b8l‘1‘0(l from allowance by `the peri0d_ of limitation thexr ih existencegshall not be allowedl "(R. S: §_ 3228; Nov. 23,1921., c. @136, § 1316, 42 Stat, 314; June 2, 1924, 4:01 p. m.,·c; 234,. 5 1012, 43 Stat. 342; Febj 26, 1926, c; 27,,5 1112, 44 Stat. 115.) `, Seetiogn 151Bf Title 26 amended.-—R. S; § 3228, as amexided; constituting §` 157 oi Title {26 ot the Code, was amended by the statute cited-theijeto. _ - - _ - · ‘ · Sectlou 3228 of the Beyised Statutes, mentioned in the text, constitutes § 157 of said Title 26. Sections 284 and 319,; mentioned iu the text, are_set out in §§ 1065:1 and 1120 ot this supplemental tltle. . - -· ‘· ' Chapter 4.-SPECIAL TAXES, See. j . " . I _ ._ `2{l6. Same; brewers, diistillers, and ao .fortl1; where business pro-- hibited. . · _ t " ` 211. Manufacturers, importers, producers, mid so forth, `of opium, coca leaves, and eso forth. · _ . 212. Same;. manufacturers of tobacco; cigars, and so forth. [Req pealed,] · _. ‘ ‘ .T· · 213. Same;. brokers. [Repealed.]. ‘ P 214. same; paymbrokers, [Repealed.] · ‘ `" 215. Same; shlpbrokers. [Repealed.] · 7 216. Same; customhpuae brokerq. {Repeuletl.]_ _ J 217[ Same; bowling-alley" aud’bil_liard—room proprietors. - [Repealed.]%· _218. Same; shooting-gallery proprietors. [Repealed.] t _; ~ -219. Same; ridingacademy proprietors. `[Repoaled.] ' Q20. Same; passenger a¤t0q10l»llcs—fo1• hire. [Repealed.] _ 223. Capitaletock ta; ;» domwtlc aud_fo'relgn corporations. [Repealed.] ·_223a. Capltaletock tax; determination 0t· commissioner; prima facle J ewfldeuce. [Hem] ‘. ·`, . 224. Yachts, motor boats,. and so fortlx, with llxed engines; sailing ~boat$; where t:xx· inapplicable.- _, » _ _ · o _ ` 206. Same; brewers, distillers, and so forth.; where liusiriessi prol1ibited.~——Ou a;1d_afte1·· July 1, 1926, there shall be levied, collecteel, and paid ammally, in lieu of the tatx jmposedliy section · 701 of the Revenue Act ot 1924, a special excise tai of $1,000, `in the casecf every person carrying 011 the business of a brewer, distiller, wholesale liqaolj dealer, retail liquor Healer, wholesale dealer in malt liquor, ketail dealer ll} malt liquor; or' mauu— facturer ot stills, as dehned in section ‘32—{·l a.s_ amended and section 324701 the Revised Statutes? ln amy State, Territory, ¤.Sectlen 701 of the Revenue Act of 192418 set out in part in Q 206 of Title ,26 of the Code. - - -.’ ‘· _ ¤ Sectiexxa 3244 and 3247 of the Revlsetl Statutes are set put in Title 26_o£ the Fade; the former in °§§ 202`to 205, lncluslveyaud if 791 and _799._tl1e latter lu i 241. _ · '

zrzzzvaz, ;z1s;~tE1vUE ¥    19651 ·· or District ot the United States contraryto thetlaws of such State, Territory, or District, or in. any place therein in which ‘ carrying on such business is prohiliited byv local or municipal _ law. The payment of the'. tax imposed by this section shall not be held to exempt any person from any penalty or punishment, provided_fo‘r by thepblaws of any State; Territory, or District for * carrying on such. business in such; State, Territory, or District, _ or rin an · manner to authorize the commencement or continu- , anceofksonch lnisiness contrary to the lawsiof such State, Territory, or District, or in places prohibited by local or xnunicipal lawn,. j. Y. .1 I _. Any person who carries on any business or occupation for which a special tax is imposed by this section, without having paid such special tax, shall; besides being liable for the payment or `snch special tax, be- subject to a penalty of not more than $1,00t) or. to imprisonment for not rnore than one year, or both. (Feb. 26, 1926, c. 21,  701, 44 Stat. 95.) ’, · · · Section 206 of 'l‘itle 26 s¤¤erood~e¢.——The statute constituting . section _20G__ot Title 26. INr1:nNAn.R1:»·zsus,- was repealed by Act · or Feb. 26, 1926, cr. 2fZ, 5 1200, 44 Stat. 125, to takeecrect Jane ·.—·1926, The .su‘oject uratter of said statute has- been carried into _ this sectioug __ _ —  _ ‘ U _ _ 211. Manujncturers, importers; producers, and so forth, `_of opium, coca leaves, andso ·forth.—On or Before July 1 ot each {year every person who imports, mannfactqres, .produees, com-- pounds, sells, deals in, dispenses, orggives away opium or coca leaves, or any compound, manufaetnre, salt, derivative, or z preparation thereof, shall register with the colleetor of internal revenue of__the districtyhis nameor style, placelot bnsinessand , place. or places where such bnsiness is- to be carried on, and· ` pay the special taxes hereinafter provided; _ - · - ~ __ Every person who on January.1,°1919, isepgaged in any of _ the activitiés above numerated or who between such- date and the passage of this Act ‘? first engaged in any of such activities; shalljvithin thirty days after the; passage ofthis Act" make 1ike_.registration;. and shall pay. the proportionate part of the tax. for the period. ending June 39, 1919; and { ‘ ` Every. person who first engages in any- such activities after the passage ofthis `Act “r shall immediately make like registra· _ tion and pay the proportionate part of the taxa for the period ‘ "_ ending on the following June 30th;  ~ __€_ - _. Importers, manufacturers, "producers. or compoundcrs, $24- perannum; wholesale dealers, $12 per annum; retall`de·alers,~ $6 per Aaunum`; physicians, dentists, veterinary sprgeons, and other practitioners lawfully entitled to distribute, dispense; 'giveaway, ·or administer-‘any of the aforesaidfdrngs. topatients " upon whom they in the course ot their professional pmctiee are in-attendance, shall pay $r per annum, _ _`, _. . Every · person who imports, manufactures, compounds, or ot11erwise_produces for sale or distribution any of the aforesaid drugs ‘sha.ll be deemed to be an importer, manufacturer, `or producer. ‘ _ _ _ ._, _, I _ ‘ Every person who sells or offers for sale any of said, drugs in -the¤·original stamped pa·ckages, as hereinafter prorided,“ shall be deemed a wholesale dealer. ‘ . j. ·  . _ · Every person who sells or dispenses from original stamped packages, as· hereinafter provided, shall be deemed a retail .r dealer: Provided, That the odiee, or. `if none; theresldenee of any person shall bé considered for the purpow ot this Act ‘“ his place of business; but - no employee of any person who has reglsteredmnd paid: special tax as herein required, actlngfwithin the scope. of his employment; shall berequired to register and l payspeclal tax provided by this section: Provéded farther, That l oiholals ot the United:St·ates, Territorial,. DLstrlct_ of Columbia, or insular possessions, State or mualelpal governments, who ”·i11¥‘Ulé exereiselof their officlalx dnties engage in any of the ‘ ¤“ The "pasmge of this Act" refers to Feb, 26, 1926. _ - ’ · · ot Title 28 of the Code. H ··  · ~ · · =§ *•’1*his Aer" reters to Feb, 26, 1926. · _
 * “Herelnatter provided and hereinafter prescribed " refer to Q 892