Page:United States Statutes at Large Volume 44 Part 3.djvu/1567

 mnmx. 2979 Revenue :4ct of 1926—C0ntinued. P•I¢- Revenue Act of 1926'—Continued. Pate- rates imposed on value of net estate rates imposed hereafter on sales bg transferred;payable in one year; manufacturers, etc., of pisto extensions ............. — ...... 74 and revolvers• exception- ...... 93 early examination and determination computed on retail sales by manufac- ot amount ........... - .... 74 turers, etc .......... ’- -7 ........ 94 deficiency groceedmgs ............. 74 comyxrtatlonif sold at less than mar- appeal to, .............. - - - - 75 et price, for bene&t M manufac- _ penaltytax iftaxnotpaid--1 .... 76 tumr,eto ......... - .......... 94 time for assessment and collection--- 77 refund by vendor to vendoe, if contract if collection jeopard- for sale prior to January 1, 1926, ized by clay; proceedings ..... 77 prevents deduction of difference dulplicate receipts, etc -.-.......... 79 of tax ..-.....--.-..- 94 co ection proceedings.- ....-....--. 79 if no tax under present Act ..-.-.. 94 unpaid taxes a lien or ten {Lars -... 80 liability for nonpayment ..-....-. 95 assessment on transferred ' bilities- 80 reoognitign of executors and Eduoi- 81 TITLE Vu- BPEGXAL TA-X-P --··-- 95 aries .... - .-........--...-.-.. · i ; dasgnmaa., ac., of taxes under 81 ·=¤g;*·{m¤*ug,¤k *¤ ··¤¤¢= ¤¤g;g~g·-5;,;; 95 ormerws .--.--.-.- - -.-.... . punishment for false statements, etc- 85 ¤k;'g$ér°§;t:g§3;°13;€§>g°“mmmiw p’°°_°°d‘“i.$mm c · "{-YI‘I*I‘i-'?Y“f*f’T.I’YI‘YY 85 ggcegga, -¤¤i¤=*· fm A  95 rates   on transfers under Act 85 1 ·· |.» ·-r--··§5£;-i ···· r ···· 95 ____________, . r , 7 ""?'!"""1° ex ption of deductible bequests, 86 f°’§1§lte3°é-5tztw“* °mp1°y°d m 95 e. repealed. ...-...-.-...... . -r ··········· 7-- effective,as of June 2, 1924-- - ...... 86  t‘x‘··1:··|t]·] ·· 95 1, D 3 rate on mmm by gan in 192&, 1925- sc m, w';gu°m _. buggms mj, teii'e&:tii;e_aa»of Juti;ei2, 1924.--8{ ...- 87 irsgy to Bmw gc qu", ., 95 re un 0 paymen n excess new _ . Q ` • '*`. . ·"‘f ‘‘‘‘ ¤~*¢¤ ———··—--—-~ - --—--—-- 87 "‘$§.{.’§;,r’1‘i;,,?;?‘;?,‘.¥{‘f"?° »"°"‘ 95 -1-111.1: rv. rax on crssas, roascco, mc- 87 punishme;11t0fgr— -eondueti§g“:usi· gr mm, ,,,,,],.6,. _‘ ness wi peymt ‘ * i .--- ms ¤g°g¤—}>v __ ji __ 0* im 8, me 0.. as aimimum pleasure ° of cigars and cigarettes .... -_ ....-.. 87 g g°0°n·: dm July !’ 1926;  95 kbs; wd ¤¤¤k¤¤¢ ¤>¤¤i¤=¤··=¤¢¤· 8 Narootic nz‘,;,2.vsa;2¤" "‘i‘** ‘‘‘‘‘ 96 e .-..--..-.-.....,-..-. ,.--- 7, . *·.ff·j·r·-‘v·r·· of manufactured tobacco and snuff-- 88 ` ‘ Bum, ,.xm`___;__;_ _______, 99 _packagerequirements,etc,.. .....- 88 TITLE_ Hm,  _! , V. v_ cigarette paper and tubes-- -.-..... 89 levied hereafter on bonds, written docu- leaf tobacco dealers; regulations of. ., ments, etc., in Schedule A-- - 99 m£`*“‘i°°" =  ‘‘‘‘·   ‘‘’‘‘·*‘ S3 i °*§’€“‘}“°“°1;; ····   ··*·*·· 33 P9 ws 0i' V10 __ 0¤¤·--—-··»· -·—- .» e P¢¤¤, Y 0i' 118 8 ¤¤¤, , wer-- farmers, growers, and gtobacco dealing in articles neg fully p growers associations not regarded _. gtamped- ..-.-- ,; --..- ---;--- 100 ata)? .--.-...--..... · .... H ..... 91 using un%a;ice?d   ete,,_,__ 100 acco growers coopera ve as- pumsle , _ n or raud, __ ulen_ y remov- · sociations/’ defined--- ....... -- _91 _. ing, etc.istamps--,--- z 100 ·rx·rm¤ v. mx on Amnssrous ann nuns-- 91 · fr°°‘:m‘g§;r$-e%t;'°‘°€m§’ °t°;  100 rates on halmlssions hereafter to any `91   removingiiztampsn for un- 100 p ............... ;-: ...... u uses .... -,-._ ...- _ --- additional for sales at other than _ possessing washed stamps-know-_ ticket omee .-....-.........-. 91 g _   ...--- .,---,,_ ,-____ ,_-____ . 100 if sold at greaterthan regular price -» V methods o canceling directed -.-..-.. 100 at ticket 0Bce .-...-.....-. --- 91 preparation of stamps, a etc.; bgoxgioldgrcs at places gf ratrzmsexuent- -  al gaws applicable -... - ...- ak .... 1 30 r gar ns,csbars e -;.-..-4--- s eso stamps ypostmasters, V exemptions; entertaininents for reli- designated depositaries, etc.; State gious, educational, etc., organi- 4 agents ..-...-.... - ......- 101 zations .......- - -.-......-..- 92 bond, regulations, etc-;- - - -'- ; - .‘- - - - I01 for veterans, etc.; ' agricultural Schedule A.,-stamp taxes .... ..... 101 fairs, etc- ...... 4 ........ .-, 92 bonds of indebtedness .....-.. ---’_.--`- 101 club dues and initiationfees-- .- 92 capital stock issues and transfers--- 101 collection by receivers; returns, and sales of produce at exchanges for - payment .--.. ., -.--.-. L -.--..- 93 future deliveg ....... r-- --..... 102 in eEect in 30 days .... p- -........ 93 forei passage ti ets-` .-s. 103 rrrnn VI mxcrsn rsxms 93 playg; °?“i° ‘‘‘‘‘‘ * ··‘· ;·l**·—* ···· 103 ' ’’''’ ‘ ‘‘‘‘°°‘’‘ property insurance policies by foreign rates imposed hereafter on sales by ' corporations, etc ..... i .-.-.- ‘ 103 f manufacturers, etc., of auto- reinsurance exempt-— --.. L -..-. --- 103 mobile chassis, etc ....-....... 93 aiiixing stamps; penalty for failure-- 103

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