Page:United States Statutes at Large Volume 44 Part 2.djvu/135

 SIXTYKNINTH O0NGRESSiP=Snss.‘IZ* C€ir.*27.' #1926. *95 EU itheiailure ot ¢l18`”V5!1d61"Ui‘ lessor so"to"refund· the‘~sIiall‘·be “'·*” "**"¤· li$it¤»the·vendee#~ot· lessee ffoiudamagésxin Ythe‘ amoixnt df three r¤';i:°:1° diim°°°° °° times theramountsof such TUZ!]IIId,il8.l1d*lZl\800UI'{`»lBll£H`i!1C}I!tléiDl8h§’ judgment in ·favor·2>f the vendee »or·~lessee inianyisuit ctoryitheyre- ·eovery,of=e11ch=damages,*costs of the suit and a_<t·easenable‘ittorneyYs »fl6~(D~be{iked·by·the oburtimz        "*!,{·¢   =; 7-   ·% ,s1‘¢·,e._· · ,_ - ¤I;;, ·l Er"? ,;  \. ' _ ~ ·     v TITLE ·VH.~•-SBECIAI.»¤V1`AXES·l   ·   { "'°'*‘_`*!¥'°· _a · pz C ev?.;:»:4i? —:x,¤ ¢‘-»<_7~ ‘ M-A iw l‘:·¢ 'M Ht     V yr _· Ul,     ';,.·_,cAPITAL·mUcK TAITP I, ggmgt   L. ,_   Cnpltalstocktax. Sno. 700. In any roceodmgw ·' ,' ceutrtlin respec` tof an ~tax‘imposed° U¤°°*A°°°¤°2*· bylsection 700 of   of 1924 ¤¤»uy·asy¥ `or--capital . "`°‘·*°·¤·.”°- ‘St0Qk't8»X*lBW-—-s·T‘ ·=·:·;·-·,ii·v·¤1·¤· " ‘4· ‘·"i Y ·‘r‘ f   {·   ». ~ {1) The determination by·£he=Oommissioner¥asto the·fair‘ave1·age CD¤¤¤rmi¤¤¢%>f¤ by mis. ot mecca ‘u1.sm¤k=¤isa sunseti¢mpemu¤¤—¤1mu,_bs,¤¤1y·,,‘;““"v.,..°‘;$'.,,,,‘::°:; Bring:.    ncezodsthefacts on which such determination was "°“*°s“° °°‘¥’°”“°“· ase;an (2) The determination 3 the Commissioner as to the avera e °*<=:t1?**¤l ¤*?gr6¤g, amount of capital employ in the transaction of business in tie igrtiiiwiiixsetilgi °y ·United— States bgqa foréig corporationzislialhbe only prima facie e e evidence of the. cts onl `chw such determination was based. ~·  xzscnnnsxsous 6CCU'!'A'1#IONAL·’l‘AX§Bl* · *7 . - · 0¤•¤v¤¢i¤¤¤¤¢¤-,   , j,;>- i ·,  ~,·.i. _ §g·. ·‘·,.<},: ~‘i~ il .. . Sm.;701. Ontandzafter Jul 1, 1926,.thet—eisha11~;be 12med,' cel-· ¤#·*·¤=» <¤·=¤¤¤¤¤· lected, and paid annually, in liuof the.tax°imposedeby·seétion¢701 u°°°rd°°J°”’°i°` of the Revenue Act of 1924, a spocialexcise tax ofz$1,(I)0, inthe case , of every person carryingon the business of·a bNW¢G‘,.dlBt1l.l6I‘§ iwhole- prfggsim gg gg_·,;·¤•¤ sale- liquor dealer,..retail liquor dealer, wholesalevdealer ·in·,—»malt ` liquor, retail dealer in· malt li nor, or manufacturer-of stills, as V•‘-*3·¤·3”· defined in section 8244.as ammilea andi section 8247 of the Revised ppRé§,·;g;¤·3¤4·3¤7· Statutes, iniany State, 4Territo1g,,or Districtof the United States ' ’ ' contrary;toe the laws `ofsuoh e tate, · Territory, or iDistrict,hg·· in any place therein inwhichsoarrying ion .such·business in pro i' ited bylocal on municipal la~w.~ The payment~of»the tax imposedday ,,,§,°{,,'§,g,¤‘p,;*g,j,":,,*’;g; this section shall not be heldito exempt anyeperson from penalty umm ems awe. Tor Eunishment provided for ·b51theilaws~c¤£ ani State, ymxmiey, or istrict for carrying on su business in suc State, 'Derritory, . or District, or in any manner to authorize the · nt=·or continuance of such bnsines contra1;{;to·t.he laws of such Staten Ter- ritory,;or District, or in places pnohi `tedcby locator municipallaw. . Any person who carries on anybusinemior occupatiou·£or·w1iieh d‘£g¤;sr;)m¤p¢_:¤r ag- a special tax is iunmjy this section, without havihgipaid>~m1ch 0¤¤p.$m§”€§,°s W ` special tax, shall. '  liable ~forr·the aymentof?sucl1,dY°‘·‘3·°·”“”·“m°““‘ special tax, be subject-to a penaltysof notmore   a` »$1,000¥or.to imprisonment for not more than oneyear, or»both.¤ ·. <  ; · c 2 SYICIAL TAX‘ON FUSE OF   BUILT   Foreign built boats. _ v__ __ .,_,,._A, ,_ l, U _ ., Ip Ein. A.'_· Sno. 702. On and after July 1,1926 and thereafterllon Jul #1 A¤¤¤»1 ¢¤¤ <>¤ M in each year, and also at, the-time of,thei.original puvchaseyof at ribw i»i»¤¤l,p°$i°° °i°°`"° yacht or other boat by a user, ifi on any other date than Jnll cl, there ,dY°"“·p‘3”·‘““" shall D6;l¢Vi6d,, ¤S8cSScd,Jwl10¤tcd,‘ andzpaidpin lieu ·ofYthe‘ tax imposediby section 703 ¤f·»tbe‘xB·ovenue Act of 1924, upon the use of yachts, gzleasnre boats, ·¥0W6l‘, boats, Sailing·sboats,;and· motor boats with xed engines, 1f oreign built and if of oiverefive net tons and over thirty-two efeet in length, not used exclusively fortrade, fishing, or national defense, a special excisetax torberbased on each mw- such yacht or other boat, at rates as follows:. Yachts, pleasure boats,