Page:United States Statutes at Large Volume 68A.djvu/665

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

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(b) D I F F E R E N T BUSINESSES OF SAME OWNERSHIP AND LOCATION.—

Whenever more than one of the pursuits or occupations described in this part are carried on in the same place by the same person at the same time, except as otherwise provided in this part, the tax shall be paid for each according to the rates severally prescribed. (c) BUSINESSES IN M O R E T H A N O N E LOCATION.—The payment of

the special tax imposed by this part shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register of the principal collection officer in such district; but nothing contained in this subsection shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this chapter for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and a t their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business: Provided, That, by place of business is meant the entire office, plant or area of the business in any one location under the same proprietorship, and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises shall not be deemed sufficient separation to require additional special tax, if the various divisions of the premises are otherwise contiguous. (d) D E A T H OR CHANGE OF LOCATION.—When any person who has

paid the special tax for any trade or business dies, his wife or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the register of the principal collection officer, a t the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered in accordance with the provisions of section 7011(b). (e) FEDERAL AGENCIES OR INSTRUMENTALITIES.—Any tax imposed by this part shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax. SEC. 5145. SUPPLY OF STAMPS.

The Secretary or his delegate is required to procure appropriate stamps for the payment of all special taxes imposed by this part, including the tax on stills or worms; and all provisions of law relating to the preparation and issue of stamps shall, so far as applicable, extend to and include such stamps for special taxes; and the Secretary or his delegate shall have authority to make all needful regulations relative thereto. SEC. 5146. POSTING STAMP IN PLACE OF BUSINESS. (1) For provisions relating to posting of special tax stamp, see section 6806(a); and (2) For penalty relating to failure to post special tax stamps, see section 7273(a). § 5146(2)

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