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branded packages, as required by the provisions of this Act relating to the manufacture and sale of mixed flour, or who packs in any package or packages any mixed flour in any manner contrary to the provisions relating to the manufacture and sale of mixed flour of this Act, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not less than thirty days nor more than one year. [30 Stat. L. 468.]

SEC. 39. [Label and notice penalty.] That in addition to the branding and marking of mixed flour as herein provided, there shall be affixed to the packages containing the same a label in the following words: “Notice. — The (manufacturer or packer, as the case may be) of the mixed flour herein contained has complied with all the requirements of law. Every person is cautioned not to use this package or label again or to remove the contents without destroying the revenue stamp thereon, under the penalty prescribed by law in such cases.” Every person, firm, or corporation failing or neglecting to affix such label to any package containing mixed flour made or packed by him or them, or who removes from any such package any label so affixed, shall, upon conviction thereof, be fined not less than fifty dollars for each label so removed. [30 Stat. L. 468.]

SEC. 40. [Amount of tax size of barrel stamps branding and labeling packages.] That barrels or other packages in which mixed flour may

be packed shall contain not to exceed one hundred and ninety-six pounds; that upon the manufacture and sale of mixed flour there shall be levied tax of four

barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; two cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; one cent on every quarter barrel or other package containing forty-nine pounds or more than twenty-four and one-half pounds; and one-half cent on every oneeighth barrel or other package containing twenty-four and a half pounds or less, to be paid by the person, firm, or corporation making or packing said flour. The tax levied by this section shall be represented by coupon stamps, and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply to stamps provided in this section: Provided, That when mixed flour, on the manufacture and sale of which the tax herein imposed has been paid, is sold and then repacked without the addition of any other material, such repacked flour shall not be liable to any additional tax; but the packages containing such repacked flour shall be branded or marked as required by the provisions of section thirty-seven of this Act, and shall contain the card provided for in section thirty-seven hereof; and in addition thereto the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the following words: “Notice. The contents of this package have been taken from a regular statutory package, upon which the tax has been duly paid.” Any person violating the provisions of this section shall, upon conviction thereof, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dolla by imprisonment not to exceed one year. [30 Stat. L. 468.]

SEC. 41. [Sale or removal of flour without paying tax assessment of tax.] That whenever any person, firm, or corporation sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required

by this Act has not been paid, it shall be the duty of the ('ommissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount of tax which should have been paid, and to make an assessment therefor and certify the same to the collector of the proper district. The tax so assessed shall be in addition to the penalties imposed by this Act for an unauthorized sale or removal. [30 Stat. L. 469.]

Spoiled or destroyed stamps, see infra, p. 792.

Sec. 42. [Imported flour purchasing or receiving unbranded flour penalty.] That all mixed flours, imported from foreign countries, shall, in addition to any import duties imposed thereon, pay an internal revenue tax equal in amount to the tax imposed under section forty of this Act, such tax to be represented by coupon stamps, and the packages containing such imported mixed flour shall be marked, branded, labeled, and stamped as in the case of mixed flour made or packed in the United States. Any person, firm, or corporation purchasing or receiving for sale or repacking any such mixed flour which has not been branded, labeled, or stamped, as required by this Act, or which is contained in packages which have not been marked, branded, labeled, or stamped, as required by this Act, shall, upon conviction, be fined not less than fifty dollars nor more than five hundred dollars. [30 Stat. L. 469.]

SEC. 43. [Penalty for knowingly purchasing or receiring unstamped flour.] That any person, firm, or corporation knowingly purchasing or receiving for sale or for repacking and resale any mixed flour from any maker, packer, or importer, who has not paid the tax herein provided, shall, for each offense, be fined not less than fifty dollars, and forfeit to the United States all the articles so purchased or received, or the full value thereof. [30 Stat. L. 469.]

SEC. 44. [Flour for export not taxed -- bonds brands.] That mixed flour may be removed from the place of manufacture or from the place where packed for export to a foreign country without payment of tax cr affixing stamps or label thereto, under such regulation and the filing of such bond and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person, firm, or corporation who shall export mixed flour shall plainly mark on each package containing the same the words “ mixed flour," and the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed, in accordance with the provisions of sections thirty-six to forty-five, inclusive, of this Act. [30 Stat. L. 469.]

Sec. 45. [Stamp to be destroyed on emptying package.] That whenever any package containing mixed flour is emptied it shall be the duty of the person in whose possession it is to destroy the stamp thereon. Any person disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon conviction, be punished by a fine not exceeding the sum of twentyfive dollars. [30 Stat. L. 469.]

SEC. 46. [Recovery of fines, etc.] That all fines, penalties, and forfeitures imposed by section thirty-six to section forty-five, both inclusive, of this Act may be recovered in any court of competent jurisdiction. [30 Stat. L. 469.]

SEC. 47. [Commissioner of Internal Revenue to make regulations to employ additional clerks, etc.] That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules

and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section forty-nine, both inclusive, of this Act, and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said last-mentioned provision of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number. [30 Stat. L. 469.]

For limit of number of agents that may be employed, see R. S. sec. 3152, and notes thereunder and text thereafter following.

SEC. 48. [Penalty for second offense.] That any person, firm, or corporation found guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-five, both inclusive, relating to the manufacture and sale of mixed flour as a foresaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days. [30 Stat. L. 470.]

Sec. 49. [When to take effect, etc.] That the provisions of this Act relating to the manufacture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the passage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirty-six to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act. [30 Stat. L. 470.]

Sec. 50. [Duty on tea.] [Repealed.]

This section was directly repealed by Act of April 12, 1902, ch. 500, sec. 10, 32 Stat. L. 99, to take effect Jan. 1, 1903.

SEC. 51. [Effect.] That this Act shall take effect on the day next succeeding the date of its passage except as otherwise specially provided for. [30 Stat. L. 470.]

[War-revenue stamps may be procured by contract.] Hereafter the Commissioner of ternal Revenue, with the approval of the Secretary of the Treasury, is authorized to procure any of the stamps provided for in the Act entitled "An Act to provide ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, by contract, whenever such stamps can not be speedily prepared by the Bureau of Engraving and Printing; and said contracts shall be awarded under such terms, restrictions, and regulations as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. (30 Stit. L. 1090.1

This is from the Sundry Civil Appropria sion in the text removes the limitation and tion Act of March 3, 1899, ch. 424.

makes the provision permanent. Section 25 By the Ilar Revenue Act here referred to, above referred to was directly repealed by a similar provision was made in sec. 25 in Act of April 12, 1902, ch. 500, sec. 7, 32 regard to the printing of these stamps, but Stat. L. 97. limited in date to July 1, 1899. The provi

Sec. 11. [Repealing and amending war-revenue act in effect.] That this Act, except as otherwise specially provided for in the preceding section, shall take effect July first, nineteen hundred and two. [32 Stat. L. 99.]

This sec. 11 is from the Act of April 12, text under their appropriate heads or in the 1902, ch. 500, entitled, “ An Act To repeal war notes of repeals. revenue taxation, and for other purposes." The "preceding section” is the one repealThe provisions of this Act appear either in the ing the duty on tea, which was to go into

effect Jan. 1, 1903.

SEC. 2. [Refund of export bills of lading taxes.] That the Secretary of the Treasury, under rules and regulations to be prescribed by him, be, and he is hereby, authorized and directed to refund, out of any money in the Treasury not otherwise appropriated, sums paid for documentary stamps used on export bills of lading, such stamps representing taxes which were illegally assessed and collected. [32 Stat. L. 406.]

This and the following section are from the charitable, or educational character, for the enAct of June 27, 1902, ch. 1160, entitled, couragement of art, and so forth, under the Act To provide for refunding taxes paid upon Act of June thirteenth, eighteen hundred and legacies and bequests for uses of a religious, ninety-eight, and for other purposes."

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SEC. 4. [Taxes on collaterals remitted.] That taxes which shall have accrued before the taking effect of the Act of April twelfth, nineteen hundred and two, entitled “An Act to repeal war-revenue taxation, and for other purposes," and since July first, nineteen hundred, upon securities delivered or transferred to secure the future payment of money, are hereby remitted. [32 Stat. L. 407.]

See note to prior section.

[X. LEGACIES AND SUCCESSIONS.]

Sec. 3438. [Tax on legacies, etc.] There shall be paid to the United States, in respect of every legacy or distributive share arising from personal property, and of any personal property or interest therein, which is now subject to tax or duty under the provisions of acts in force prior to the first day of October, eighteen hundred and seventy, a duty or tax as follows, that is to say:

First. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother or sister, to the person who died possessed of such property as aforesaid, at the rate of one dollar for each and every hundred dollars of the clear value of such interest in such property.

Second. Where the person or persons entitled to any beneficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of two dollars for each and every hundred dollars of the clear value of such interest.

Third. Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother, of the person who died possessed, as aforesaid, at the rate of four dollars for each and every hundred dollars of the clear value of such interest.

Fourth. Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother, of the

and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section forty-nine, both inclusive, of this Act, and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said last-mentioned provision of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number. [30 Stat. L. 469.]

For limit of number of agents that may be employed, see R. S. sec. 3152, and notes there under and text thereafter following.

Sec. 48. [Penalty for second offense.] That any person, firm, or corporation found guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-five, both inclusive, relating to the manufacture and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days. [30 Stat. L. 470.]

Sec. 49. [When to take effect, etc.] That the provisions of this Act relating to the manufacture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the passage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirty-six to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act. [30 Stat. L. 470.]

Sec. 50. [Duty on tea.] [Repealed.]

This section was directly repealed by Act of April 12, 1902, ch. 500, sec. 10, 32 Stat. L. 99, to take effect Jan. 1, 1903.

Sec. 51. [Effect.] That this Act shall take effect on the day next succeeding the date of its passage except as otherwise specially provided for. [30 Stat. L. 470.]

[War-revenue stamps may be procured by contract.] Hereafter the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to procure any of the stamps provided for in the Act entitled “An Act to provide ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, by contract, whenever such stamps can not be speedily prepared by the Bureau of Engraving and Printing; and said contracts shall be awarded under such terms, restrictions, and regulations as may be preseribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. * * * [ 30 Stit. L. 1090.]

This is from the Sundry Civil Appropria sion in the text removes the limitation and tion Act of March 3, 1899, ch. 424.

makes the provision permanent. Section 25 By the War Revenue Act here referred to, above referred to was directly repealed by a similar provision was made in sec. 25 in Act of April 12, 1902, ch. 500, sec. 7, 32 regard to the printing of these stamps, but Stat. L. 97. limited in date to July 1, 1899. The provi.

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