Page:United States Statutes at Large Volume 53 Part 1.djvu/390

 CODIFICATION OF INTERNAL REVENUE LAWS SUBCHAPTER B-GENEBAL PROVISIONS Se. 3270. Registration. Sec. 3271. Payment of tax. Sec. 3272. Returns. Sec. 3273. Stamps. Sec. 3274. Penalties relating to posting of special tax stamp. Sec. 3275. List of special taxpayers for public inspection. Sec. 3270. Application of State laws. Sec. 3277. Liability of partners. Sec. 3278. Liability in case of business in more than one location. Sec. 3279. Liability in case of different businesses of same ownership and location. Sec. 3280. Liability in case of death or change of location. Sec. 3281. Discretionary method allowed Commissioner for collecting tax. Sec. 3282. Application of subchapter. CHAPTER 27-OCCUPATIONAL TAXES SUBCHAPTER A-SPECIAL PROVISIONS Part I-Oleomargarine SEC. 3200. TAX. (a) MANUrACruREm.- Manufacturers of oleomargarine shall pay a special tax of $600. (b) WHOLESALE DEALERS.- (1) IN GENm AL.- Wholesale dealers in oleomargarine shall pay a special tax of $480: Provided, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of 1 cent per pound is imposed by section 2301 (a) shall pay $200. (2) MANUFACTURERS SELLITNG AT WHOLESALE.- Any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales. (c) RETAIL DEALERS.- Retail dealers in oleomargarine shall pay a special tax of $48: Provided, That such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by section 2301 (a) a tax of one-fourth of 1 cent per pound, shall pay $6. SEC. 3201. PENALTIES. (a) MANuFACTUsRER. -Every person who carries on the business of a manufacturer of oleomargarine without having paid the special tax therefor, as required by law shall, besides being liable to the payment of the tax, be fined not iess than $1,000 and not more than $5,000; and (b) WHOLESALE DEALERS.- Every person who carries on the busi- ness of a wholesale dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $500 nor more than $2,000; and (c) RETAIL DEALERS.- Every person who carries on the business of a retail dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the pay- ment of the tax, be fined not less than $50 nor more than $500 for each and every offense. SEC 3202. DEFINITIONS. For definitions of the following, see the sections enumerated below: Oleomargarine, section 2300; Manufacturers, section 2302 (a); Whole- sale dealers, section 2303 (a); Retail dealers, section 2304 (a).

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