Page:United States Statutes at Large Volume 55 Part 1.djvu/750

 55 STAT.] 77TH CONG., lsT SESS.-CH. 412 -SEPT. 20, 1941 of the Treasury to advance from time to time to the Postmaster General such sums as the Postmaster General may show shall be required for the expenses of the Post Office Department in performing in the District of Columbia and elsewhere all services required by this section. "(h) SALE OF STAMPS BY PRIVATE PERsoNS.-If the Commissioner provides for the sale of stamps, stickers, or tags by persons not officers or employees of the United States he may require bond, with suffi- cient sureties, in a sum to be fixed by the Commissioner, conditioned for the faithful return, whenever required, of all quantities or amounts undisposed of, and for the payment for, all quantities or amounts sold or not remaining on hand. The Commissioner, with the approval of the Secretary, may from time to time make such regula- tions as he may find necessary to insure the safekeeping or prevention of illegal use of all such stamps, stickers, or tags. " (i) PENALTIES FOR UNLAWFUL UsE.- Any person liable for the tax under this section who uses or permits the use of the motor vehicle or boat before tax has been paid shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $25 or imprisoned for not more than thirty days, or both. Any person who uses or operates a motor vehicle or boat at a time when the stamp, sticker, or tag does not appear on the motor vehicle or boat in the manner provided in the regulations prescribed under subsection (e) or (f) shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $25. "(j) EXEMPTr UsEs. -T he tax imposed by this section shall not apply to the use of a motor vehicle or boat by the United States, a State, Territory, the District of Columbia, or a political subdivision of any of the foregoing." SEC. 558. EFFECTIVE DATE OF PART V. This part shall take effect on October 1, 1941. Part VI-Processing Tax on Certain Oils SEC. 561. PAYMENT OF PROCEEDS OF PROCESSING TAX TO GUAM AND AMERICAN SAMOA. (a) PAYMENT TO POSSESSIONS.-C hapter 21 of the Internal Revenue Code (relating to processing tax on oils) is amended by adding at the end thereof the following new section: "SEa. 2483. All taxes collected under this chapter with respect to coconut oil wholly of the production of Guam or American Samoa or produced from materials wholly of the growth or production of Guam or American Samoa, shall be held as separate funds and paid to the Treasury of Guam or American Samoa, respectively. No part of the money from such funds shall be used, directly or indirectly, to pay a subsidy to the producers or processors of copra, coconut oil, or allied products, except that this sentence shall not be construed as prohibiting the use of such money, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, for the acquisition or construction of facilities for the better curing of copra or for bona fide loans to copra producers of Guam or American Samoa." (b) EFFETI DATE or AMENDMENT.-The amendment made by this section shall be applicable only with respect to taxes collected after the date of enactment of this Act. 725 53 Stat. 264, 266. 26U.8.C.§§2470- 2482.

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