Page:United States Statutes at Large Volume 68A.djvu/610

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INTERNAL REVENUE CODE OP 19 54

(3) FACTORY NUMBER.—Every manufacturer of matches shall mark, brand, affix, stamp, or print, in such manner as the Secretary or his delegate shall prescribe, on every package of white phos- phorus matches manufactured, sold, or removed by him, the factory number required under subsection (b). (4) LABEL.—Every manufacturer of white phosphorus matches shall securely affix by pasting on each original package containing stamped packages of white phosphorus matches manufactured by him a label, on which shall be printed, besides the number of the manufactory and the district in which it is situated, these words: " N O T I C E. — The manufacturer of the white phosphorus matches herein contained has complied with all the requirements of law. Every person is cautioned not to use again the stamps on the packages herein contained under the penalty provided by law in such cases," (b) FACTORY N U M B E R AND SIGNS.—Every manufacturer of white phosphorus matches shall p u t up such signs and affix such number to his factory as the Secretary or his delegate may by regulation require. (c) BONDS.—Every manufacturer of white phosphorus matches shall file with the official in charge of the internal revenue district in which his manufactory is located such bonds as the Secretary or his delegate may by regulation require. The bond required of such manufacturer shall be in the penal sum of not less than $1,000; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the Secretary or his delegate. (d) REGISTRATION.—Every manufacturer of white phosphorus matches shall register with the official in charge of the internal revenue district his name or style, place of manufactory, and the place where such business is to be carried on. SEC. 4805. IMPORTATION AND

EXPORTATION.

(a) IMPORTATION.—White phosphorus matches, manufactured wholly or in part in any foreign country, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by the government of the country in which such matches were manufactured as shall satisfy the Secretary or his delegate that they are not white phosphorus matches. (b) EXPORTATION.—It shall be unlawful to export from the United States any white phosphorus matches. ,., _ SEC. 4806. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subchapter, see subtitle F.

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§ 4804(a) C3)

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