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article, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used, or applied as perfumes or as cosmetics, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of 5 cents, one-eighth of 1 cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of 5 cents, and shall not exceed the retail price or value of 10 cents, two-eighths of 1 cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of 10 cents and shall not exceed the retail price or value of 15 cents, three-eighths of 1 cent.

Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of 15 cents and shall not exceed the retail price or value of 25 cents, five-eighths of 1 cent. And for each additional 25 cents of retail price or value or fractional part thereof in excess of 25 cents, five-eighths of 1 cent.

Regulations relative to perfumery, cosmetics, chewing gum, etc. (T. Ds. 2063, 2108.)

Tax on talcum powiers, bay rum, witch-hazel, and vaseline. (T. D. 2066.)

Instructions as to the handling of witch-hazel for medicinal use; not taxable. (T. D. 2086.)

Where claims are made by manufacturers of soaps as to the cosmetic and beautifying effects of their soaps on the skin, hair, etc., the tax must be paid. (T. D. 2094.)

Instructions and regulations in regard to tax payment and stamping tooth and mouth washes. (T. Ds. 2095, 2104.)

Instructions relative to tax payment and stamping hair oils, pomades, hair dressings, hair restoratives, hair dyes, etc. (T. D. 2096.)

Instructions relative to Packer's tar soap. (T. D. 2099.)

Instructions relative to tax payment and stamping listerine, peroxide of hydrogen, and similar compounds. (T. D. 2149.)

Exemption of Pears' soap. (T. D. 2156.)

Exemption of Palmolive soap. (T. D. 2157.) Chewing gum or substitutes therefor: For and upon each box, carton, jar, or other package containing chewing gum of not more than $1 of actual retail value, 4 cents; if exceeding $1 of retail value, for each additional dollar or fractional part thereof, 4 cents; under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.

Tax on chewing gum is based on the retail value, whether sold in small packages or in bulk. The articles must be retailed from stamped packages, whether sold over the counter or by means of a slot machine. (T. D. 2052.)

Chewing gum in broken packages to be stamped before sale at retail.

(T. D. 2076.) That all articles and preparations provided for in this schedule which are in the hands of manufacturers or of wholesale or retail dealers on and after December first, nineteen hundred and fourteen, shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a compliance with this act as to such articles on hand in the hands of wholesale or retail dealers as a foresaid who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, or phial, or other inclosure, with its contents, is sold at retail.

Drawback.

There shall be an allowance of drawback on articles mentioned in Schedule B of this act on which any internal-revenne tax shall have been paid equal in amount to the stamp tax paid thereon, and no more, when exported, to be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal taxes not otherwise appropriated: Provided, That no allowance of drawback shall be made for any such articles exported prior to the date this act becomes effective. The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by said Commissioner, with the approval of the Secretary of the Treasury.

General provisions applicable; penalty; appropriatlon. Sec. 23. That all administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this act, and every person, firm, company, corporation, or association liable to any tax imposed by this act, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe, and every such person, firm, company, corporation, or association who erades or attempts to evade any of the taxes imposed by this act, or shall fail to truly account for and pay all taxes collected by them under this act, or any regulations issued thereunder, shall be subject to a penalty of double the amount of the taxes eraded or attempted to be evaded or unlawfully withheld, to be assessed and collected as other penalties incurred under internal-revenue laws are assessed and collected; and for the expense connected with the assessment and collection of the taxes provided by this act there is hereby appropriated $200,000, or so much thereof as may be required, out of any money in the Treasury not otherwise appropriated; $170,000 to be added to and made a part of the appropriations for salaries and expenses of collection of internal revenue, nineteen hundred and fifteen; and $30,000 to the appropriation for paper for internal-revenue stamps, nineteen hundred and fifteen.”

Section 3224, R. S., applies to penalty imposed by this section; collector has authority to make assessment of penalities arising out of act; one is not relieved of penalty, for failure to pay tax, hy section 22. (Kohlhamer V. Smietanka, 239 Fed., 408.)

Date act takes effect; how long in force; redemption of stamps.

Sec. 24. That the provisions of this act shall take effect on the day next succeeding the date of its passage, except where otherwise expressly provided : Provided, That on the day after the thirty-first day of December, nineteen hundred and fifteen, the taxes levied under this act shall no longer be levied and collected, but all taxes arising or accruing before said date shall continue to be collectible under the terms of this act: Provided, however, That on and after the first day of January, nineteen hundred and sixteen, the provisions of section thirty-three hundred and thirty-nine of the Revised Statutes, as amended by an act approved April twelfth, nineteen hundred and two, imposing a tax on fermented liquors shall not be affected by any limitation as to the levying or collecting of the additional tax imposed by this act on such fermented liquors, but shall then be in full force and effect on and after the said first day of January, nineteen hundred and sixteen. All stamps provided for in this act unused after the aforesaid date shall be redeemed from the holder thereof, under such rules as the Secretary of the Treasury may prescribe.

Extension of act of October 22, 1914; appropriatlon. JOINT RESOLUTION Extending the provisions of the act entitled "An act to

increase the internal revenue, and for other purposes," approved October twenty-second, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen. Approved December 17, 1915 (39 Stat. 2). Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the provisions of the act entitled "An act to increase the internal revenue, and for other purposes," approved October twenty-second, nineteen hundred and fourteen (Statutes at Large, volume thirty-eight, pages seven hundred and forty-five to seven hundred and sixty-four, inclusive), are continued in full force and effect until and including December thirty-first, nineteen hundred and sixteen.

SEC. 2. That the appropriation for salaries and expenses of collectors of internal revenue, deputy collectors, surveyors, clerks, messengers, and janitors in internal-revenue offices for the fiscal year nineteen hundred and sixteen is made available for all expenses arising under the provisions of this joint resolution during the last half of the fiscal year nineteen hundred and sixteen, including not exceeding $6,050 for payment of necessary personal services in the Office of the Commissioner of Internal Revenue in the District of Columbia.

Redemption of stamps.

AN ACT Making appropriations to supply deficiencies in appropriations for the

fiscal year ending June thirtieth, nineteen hundred and seventeen, and prior fiscal years, and for other purposes. Approved. April 17, 1917. (40 Stat., 3.)

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SECTION 1. The Commissioner of Internal Revenue, subject to regulation prescribed by the Secretary of the Treasury, may make allowance for or redeem stamps, issued under authority of the act approved October twenty-second, nineteen hundred and fourteen, entitled "An act to increase the internal revenue, and for other purposes," and the joint resolution approved December seventeenth, nineteen hundred and fifteen, entitled “ Joint resolution extending the provisions of the act entitled 'An act to increase the internal revenue, and for other purposes,' approved October twenty-second, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen," to denote the payment of internal-revenue tax, and which have not been used, if presented prior to January first, nineteen hundred and eighteen.

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Repeal of act of October 22, 1914. Sec. 410. [Act of September 8, 1916 (39 Stat., 756).] That the act approved October twenty-second, nineteen hundred and fourteen, entitled "An act to increase the internal revenue, and for other purposes," and the joint resolution approved December seventeenth, nineteen hundred and fifteen, entitled “Joint resolution extending the provisions of the act entitled 'An act to increase the internal revenue, and for other purposes,' approved October twenty-second, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen,” are hereby repealed, except sections three and four of such act as so extended, which sections shall remain in force till January first, nineteen hundred and seventeen, and except that the provisions of the said act shall remain in force for the assessment and collection of all special taxes imposed by sections three and four thereof, or by such sections as extended by said joint resolution, for any year or part thereof ending prior to January first, nineteen hundred and seventeen, and of all other taxes imposed by such act, or by such act as so extended, accrued prior to the taking effect of this title, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any of such taxes.

Sec. 1009. [Act of February 24, 1919 (40 Stat., 1057).] That the act approved October 22, 1914, entitled " An act to increase the internal revenue, and for other purposes," and the joint resolution approved December 17, 1915, entitled “Joint resolution extending the provisions of the act entitled 'An act to increase the internal revenue, and for other purposes,' approved October twenty-second, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen,” are hereby repealed, except that the provisions of such act shall remain in force for the assessment and collection of all special taxes imposed by sections 3 and 4 thereof, or by such sections as extended by such joint resolution, for any vear or part thereof ending prior to January 1, 1917, and of all other taxes imposed by such act, or by such act as so extended, accrued prior to September 8, 1916, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any of such taxes.

CHAPTER 10.

AN ACT TO INCREASE THE REVENUE AND FOR OTHER PURPOSES. Title 1-Income tax-Continued.

APPROVED SEPTEMBER 8, 1916 (39 STAT., 756).

Title I-Income tax.
Part 1.-On individuals.

Normal tax; additional tax;

scope.
Income defined.
Additional tax includes undis-

tributed profits.
Income exempt from law.
Deductions allowed.
Credits allowed.
Nopresident aliens.
Personal exemption.
Returns.

Title 1-Income tar-Continued.
Part 1-Individuals-Continued.

Assessment and administra

tion.
Part II-On corporations.

Imposition of tax.
Conditional and other exemp-

tions.
Deductions.
Returns.
Assessment and administra-

tion.

Title III–Munition manufacturer's Part III-General administrative

tar-Continued. provisions.

Transmission of returns. “ State; " " United States."

Review by Commissioner. Section 3167, Revised Stat- Persons on whom tax assessed. utes, amended.

Examination of books, etc. Section 3172, Revised Stat- Information not to be communi. utes, amended.

cated.
Section 3173, Revised Stat- Penalties.
utes, amended.

Application of earlier laws.
Section 3176, Revised Stat- Regulations.
utes, amended.

Title Il-Miscellaneous taxes.
Receipts.

Fermented liquor.
Penalties.

Natural wines.
Verification of returns.

Still wines.
Compelling attendance of wit- Payment of taxes by stamp; no-
nesses, etc.

tice; bond; inventories; labels; Statistics.

etc. Application of earlier laws, Withdrawal of grape brandy or etc.

wine spirits. Porto Rico and Philippine Is

Wine spirits used free of tax. lands.

Wine spirits defined; when water Repeal of Section II, act Octo

may be used; alcoholic strength ber 3, 1913.

when water has been used. Income under act of October Withdrawal of spirits from ware3, 1913.

house free of tax. New section.

Remoral for storage on bonded Title II-Estate tax.

premises. Definitions.

Wines, liqueurs, and similar comImposition of tax; rates.

pounds. Determination of value of gross

Penalties.
estate.

Meters, locks, and seals.
Determination of value of net

Allowances for losses.

Section 3264, Revised Statutes, estate.

amended. Time of payment of tas.

Withdrawal for export.
Executor's duties; returns.

Section 3255, Revised Statutes,
Return by collector.

amended. To whom payment made; amount to be paid; interest; duplicate

Gin; bottling in bond.

Section 3354, Revised Statutes, receipts.

amended. Subjection of property.

Special taxes. Lien of tax; liability of trans

Tobacco, cigar, and cigarette manferee or trustee.

ufacturers. Penalties.

Application of earlier laws; recApplication of earlier laws.

ords and returns. Regulations.

Partial repeal of earlier laws. Acceptance of Liberty bonds in

Allowance for or redemption of payment of tax.

stamps. Title III-Munition manufacturer's Title effective when. tax.

Leave of absence of revenue agents
Definitions.

and inspectors.
Imposition of tax; rate; limita- Title IX:
tion.

Effect of partial invalidity of
Computation of net profits.

act.
Gross amount deemed to be what.

Act effective when.
Returns.

Citation of act.
TITLE I.-INCOME TAX.1

PART 1.-ON INDIVIDUALS.

Normal tax; additional tax; scope. SEC. 1. (a) That there shall be levied, assessed, collected, and paid annually upon the entire net income received in the preceding calendar year from all sources by every individual, a citizen or resident of the

See Regulations No. 33 (T. D., 2690).

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