Page:United States Statutes at Large Volume 44 Part 1.djvu/1979

 1965. TITLE 26.——-INT1 busineeé henem described, shall not be réquircd to register, ndr my gpecihl tax, h0r stamp ithéafcmmida drugs ag`herei;mrte1·, ` prescribed, but 'their right itc this exipmfwcu shall be evidenced in such manger as the Ccmmtmiouer 0 Internal Rcvénue, with im ;1j>p1·<1vul ofa the Secrétary at the Treasury, may by'1%1jlg· .;· mms piescribe. "  _   l _ It shall haualawful for shy person required to register under the ‘ provisions of this Act ” io import, manufacture, Iirdduce, mmpcmnd, sell. deal in, dispense, distribute, administer, or give away any of the afmfewid drugs without haidug reiyiétered and paid the `sbecial tax_ as imposed byjhis section. · The ward ‘ person { as tisad in this `Ect "’ shall be, construed m mean and include u partnership, association, company, ori mrpcmticm, as well ais a natural péréoux; aQhd* all provisions {ef existing law reiatiugtp special taxes, as far as necessary, hre hereby ektended and madén applicable to`- this section.“° (Dec. 13*, 1914, c. 1, § {1, 38 Stat. 785; Feb. 24, 1919, c. 1& § 1006;.-10_ swat. 1130;.N0v. %, 1921, ci 36, S 1005, A2 Stat. 298; June 2, 1921, c. 234, § 705; 43 Stat.'328; Feb. 28, 1926, c. 27,_§ 703, 44 Stat.96;) _ _ - ·   5 _ · _ -. Z ._ ' Semen 211 g£_’1‘it1e 28 •¤é¤ded.eAct‘· Dee. °17, 1914, c. 1, { 1, 38 Stat. 785, as ammdgd, cpnstitutiug ii 211,69110 695,_aud ,704 k>£.Titie 26 ot the Code wuturther Amended by Act Feb. 26, 1928, c. ZY, Q 703, 4·§_Stat.·98. The put constituting {211 now reads as abcveq · _ _" _,  _— ·_ -— 212. Same; manufacturers of tobacco, cigars, and so forth.- ·_[H<·p<2a1ed.] »   ‘ ·   . · ‘ _ Se¢u¤¤»21z at TR1: 26 npuled.-—Act Jupe 2, 1924,Ac. 234, §. 7_02Q  43 Sqst. 327, constituting { 212 o; Tme, 26 or thé Code was mpealedway Act Feb. 26,-.1926, c.·27, $,1200, 44 Statg 125, to take _e&‘e<:t June {30, 1920, * . _     . » “` . A 213{Snmé; bmk P8.·—-[Repealed.] . . A  21: cf%tI¤ ze réna!el.—e'1‘he statutes constituting. H 213 to 220; inciusive, og, Title 26,— of the Code were repealed by Act of Feb. 26, 1926, ci 27, { 1200, 44 Stat. 125, to take effect June 3% 1926} _ · _" _‘ = · · · · 214. Same; paw1;bmkers.+—[Repea}ed.] - _ _. ‘ ..Se¢tbn 21} ei Title 26 nnbealenl.-—See'n9tc to § 213 éupm. _ 215. Same; s§nipbr¤kérs.—[Repcaled.]· ’. · ‘ Secfieu 215 of-Title SQ  note to §_ 213_ supra. 5 216. Samg; custcmhousc brékemg-·[Repeal"cd..] - Section 216 of Title N  hate to 5 213 suprg. 217.* Same; bowling alley md Silliardhrocm proprietors.-——» {Rep~ealed.]·     U . ,0 ‘ u & — _ . ` Bocunn 117 •¢ Tm; 26 nv••I•l7—-Seanote .t»0 5 213 supra. ` " 218; Same; sheath; gallery pmprictars.-[R¢:pegaled.] §ec¤•¤ 318.•t·'!m• it  notelto `Q 213 supta. `" 219. acaéeay  p£opriet¤r¤.—[Bépc&1 ed-1  _ .   21} al   :•_kg¤•$d.·-8ee nqte to 5 213 mira. ” _  229. Sanz; p&g¢r   §or·himQ-g—[1?·ep<¢~al©d.] $¤$:2•d’l*izI•!»$r¤é¤il•d.+-—8¢$¤ot•to $213 mvrd. V 223. Cgpitél stock tax; domestic md foréign écrporationsw-—  tts, •! Iwo to ¤••••\•l.-~·The •¤¢ ¤t¤ constituting { 223 ot Hm, 28, Imaam Bwmicn, suis repealed by Act ot Feb. 2.6; . 1926, g, 27, { 1200, 44 Stat. 1Q5, to me eqect on June 30, 1926. ~ 223aQ     dock tax;   df  _ mmmissiemeri prima fs& cvidcum.-rin my prcceediixg in couxt in pespgct of any tax impcmd   760 cf? the Revenue `Act of 1924 " or by my px·i01·`@i1its1 awa tax law--}- ~ f   A, (1)  '.i%e deymmiaatiim by the commissioner @3 tc. the fair average vaiué of the mpital  ot a d0mcst.i€ C0l’D0#`&ti0U‘ ¤“Act”· reiefs in this sécmm a.nH'C1mp£e1··1i of Title`26 of the · dc. . ~ · ¤ ‘ ·· — q““ 3©=¤ti<m" refers to the section md §§ 21;, 6*91  695 and 704 1 qf Tit1e·26 ct the Code. A   . ‘ li? Section 790 of the 'lieveuua Aci of 1924, mentioned Lu the text, constitutes ‘§ 223 ot Title 26 ct the Code. . ' O

. l 5 ERNAL REVENUE . t v. shall be only prima` iacie evidence of the facts on which mich ,d9t£!`IIlil1&CiO·D. was based; end e- ‘  · ~. _ (2) The determination by the commissioner as to the aver- t tlge amount of capital. employed in the tmzisaction of business . in the United States'by'a"foreign coijpomtiotl shall be only P;·iu;a— facie evidence of the . facts on which each {determination was based. (Feb.  1926, e. $7, 5 700, 44 Stat. 95.) ‘ New·_bection.“ . ‘ ·· A . ‘ 224. Yachts, meter boats; and se ferth, with Exe:} engines; sailing boats; when? tax inapplicable.--Ox; and after July 1, 1926, and thereafterton Jely 1 in eaéh year, and also at the time of the original purchage of a `new_ yacht git other beat by at user, if on £1t1y·0tlle1*_date than July 1, there shall be I€Vi€d,,8S%SS€f}, colleétcdy and paid, __ in lieu of the tax imposed by section 703 -0f. the Revenue Act of·1924,“ upon the tuse of yachts, pleasuge boats, power boats, 'sailing beets, end motor beetsvwith fixed engines, if foreign built and if of ever ilvenet time and ever —thil·ty-tvsj0 feet in length, notused exclusively for trade, fislimg, or national defenSe,‘·;1 special·ext·ise·"tax to be based 011 each euch yacht or otheg boat; at fates as .foll0ws.i Yachts, pleasure beats, power boats; motor boetswith ilxed engines, and selling. boats, df oyer tive. ¤et__t0ns,-length. cveij thirty-two feet and , not duvet fifty feet, $2 fo_1’n each foot; length over Mw feet, and ‘ l not OV€1‘·-0‘I19» hundred feet, $4 for each foot; length ever one uupupea feet, $8 for each fq0t.i. . . b In determining the léllgth .0f si1ch· yachts, pleasure beats, powefboats, motor boets with Hxed”ex1giues,” and gailing beats, the measurement of over·all length shall goverix. Y ” In the case-of a tax imposed at the time of the erigmel pm·— chase of a new yacht or boatptg any ether datethan July 1, the amount to bepaid shall be the same number of tweltths of the amount of the tax as the ¤`¤mbé¤· of calendar met1fhe`(in· 5 cludiug the mtmth of Sale)` remaining `prior tq me following ··T¤1y 1. f · Y ; _ 4 ` This section shall not apply to axlylyacht or other boat (1)» 1v§hich_is  -with0ut_ prdilt by {ny; `ltieneveletnt, charitable, er 'religious ’organizati<m,` exclusively for fumishixig; aid; comfort, ot relief to seamen, or (2) which was owned qu January 1, 1926,”by a eitizen of the United Stem or by a domestic mrtneb. Ship or corporation. (Feb; %, 1928, c. 27, 1792, 44 Stht. S5.? _ "\ ·8utl•¤ uc •! Title 24, |l\PéfE‘¢‘Q···r—'.m1B statute constituting. Q 224 _ ot Title 28, Inrmxnl Rnvmmn, was repealed by Act et Feb. 26. 1926,tq. 27,1 1200, 441. Stat. 125._ The mhgleet matter `cemaieed ln_.tM,repen1ed statute is carried into thi; section., Chabter 5¢——BISTILLED `~ SPIRITS,, W`INI§S,[ AND DENA- I TUQED ALCOHOL; _ [ ‘`»— DISITILLED SPIRITS;   ON _»;DIS'l,‘ILLED SPIRITS Y ASDA GEN- ‘   ERAL REGULA*1‘ION$_ ~ 245. Tax on distilled. spirita. 24%. Idenmme .¢¤atlllez·les·; discharge; eex·ti§cate;‘ {New.} BONDBD WABEHOUBEB, INCLUDING DISTILILERY WAREHOUSES. HBPECIAL WAREHOUSES KOB FRUIT BRANDY, ANI; GENERAL l BONDED WAREHOUSES. _ , · . -’ ‘ — E 4-20; Remcvil at distilled spirits to another warehouse for ceiicetitrel tipq.; bqttLiug;in' bond in warehouse to which removed. e . DENATURED ALCOHOL l 490. Fopfeited or abandoned gpiritsg sale feredeuaturetion; tax. S DISTILLED SPIRITS; TAX ON DISTILLED SPIRITS AND ` GENERAL. REGULATIONS I - __ e " l 245. Tax on distilled §§$l'it8.·-·-··Th€I'€ shall he levied and cellectedwcxx all distilled splfits new ein bend lor that have been or that may-be hereefter`.px·eduteed in cir imlwrted imc the United States, in `lieu df the jnternelyrevenue taxes new imposed thereon by lawbau internal-revenue mx at the following ¤*‘,Section—703 of the Revenue Act of 1924, zgzmtiened ip the text t·enstltutes 5 224.of Title 26 of the Code. ’ . :