Page:United States Statutes at Large Volume 55 Part 1.djvu/749

 PUBLIC LAWS-CH. 412 -SEPT. 20, 1941 Such tax, in the case of a motor vehicle, shall be paid by the person in whose name the motor vehicle is, or is required to be, registered under the law of the State, Territory, or the District of Columbia in which such motor vehicle is, or is required to be, registered. Such Effective date. tax, in the case of a boat, shall be paid by the owner of the boat. The tax imposed by this section shall not apply to any use before February 1, 1942, and use before such date shall not be considered to be use within the meaning of this section. "(b) DEFINITIONS. -For the purposes of this section- "(1) The term 'year' means the year beginning July 1. "(2) The term 'motor vehicle' means all motor vehicles of the kind chiefly used for highway transportation. "(3) The term 'boat' means all boats propelled by machinery, sail, or both, measuring sixteen feet or more in over-all length, owned by a citizen or resident of the United States. Such term does not include boats used chiefly for trade, or commercial fishing, or boats used without profit by any benevolent, charitable, or religious organization exclusively for furnishing aid, comfort, or relief to seamen, or boats used by the sea scouts department of the Boy Scouts of America chiefly for training scouts in sea- manship. "(4) The term 'use' in the case of the use of a motor vehicle means use on the public highways. "(c) PRORATION OF TAX. -I f in any year the first use of the motor vehicle or boat is after July 31 the tax shall be reckoned propor- tionately from the first day of the month in which such use occurs to and including the 30th day of June following. "(d) ONE PAYMENT PER YEmA.-If the tax imposed by this section is paid with respect to any motor vehicle or boat for any year no further tax shall be imposed for such year with respect to such motor vehicle or boat. "(e) EVIDENCE OF TAX PAYMENT. -The payment of the tax im- posed by this section shall be evidenced by such suitable stamp, sticker or tag of such form, which shall be aixed to the motor vehicle or boat in such manner, as the Commissioner, with the approval of the Secretary, may by regulations prescribe. "(f) MANNER OF COLLECTION. -The placed time, and manner of making payment of the tax, and of furnishing such stamp, sticker, or tag shall be such as may be provided in regulations prescribed by the Commissioner with the approval of the Secretary. "(g) COOPERATION OF POST OFFICE DEPARTMENT. -T he Commis- sioner shGeneral without prepayment a suitable quantity of stamps, stickers, or tags to be distributed to and kept on sale by postmasters in the United States. The Post- master General may require each such postmaster to give additional or increased bond as postmaster for the value of the stamps, stickers, or tags furnished to him, and each such postmaster shall deposit the receipts from the sale of such stamps, stickers, or tags to the credit of and render accounts to the Postmaster General at such times and in such form as he may by regulations prescribe. The Postmaster General shall at least once monthly transfer all collections from this source to the Treasury as internal-revenue collections. The Post- master General is authorized to cooperate to the fullest extent possible with the Commissioner in the sale of such stamps, stickers, or tags and in forwarding to the Commissioner or to the collector of internal revenue such blanks or forms as the Commissioner may determine Appropriation auth. necessary to the collection of the tax. There are authorized to be appropriated such sums as may be necessary to enable the Secretary 724 [55 STAT.

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