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Penalty for removing or de


De at

unstamped natches.

Stamps ; count to be kept

Sec. 6. That every person who removes, defaces, or causes or permits or suffers the removal or defacement of facing stamp or any such stamp, or who uses any stamp or any package to stamp unwhich any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this act, shall for every such package in respect to which any such offense is committed be fined fifty dollars, and all such matches shall also be forfeited.

Sec. 7. That every manufacturer of white phosphorus frauding or matches who defrauds or attempts to defraud the United tempting to de States of the tax imposed by this act, or any part thereof, of shall forfeit the factory and manufacturing apparatus used by him and all the white phosphorus matches and all raw material for the production of white phosphorus matches found in the factory and on the factory premises, or owned by him, and shall be fined not more than five thousand dollars or be imprisoned not more than three years, or both. All packages of white phosphorus matches subject to tax under this act that shall be found without stamps as herein provided shall be forfeited to the United States.

SEC. 8. That the Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps for by collector. payment of the tax on white phosphorus matches provided for by this act. Such stamps shall be furnished to collectors, who shall sell the same only to duly qualified manufacturers. Every collector shall keep an account of

existings the number and denominate values of the stamps sold by relative him to each manufacturer. All the provisions and pen- plicable." alties of existing laws governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue are hereby made to apply to stamps provided for by this act.

Sec. 9. That whenever any manufacturer of white phosphorus matches sells or removes any white phos- removed without phorus matches without the use of the stamps required by this act, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector, who shall collect the same according to law. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal.

SEC. 10. That on and after January first, nineteen white phosphorus hundred and thirteen, white phosphorus matches, manu- matches prohibfactured 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 hereby prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by

Provisions of

la wa


stamps made ap

Assessme of tas 011 matches


Importation of Regulations.

alty ; matches

of Ages;

for violation,

the government of the country in which such matches were manufactured as shall satisfy the Secretary of the Treasury that they are not white phosphorus matches. The Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the

enforcement of the provisions of this section. Exportation Sec. 11. That after January first, nineteen hundred probibited; pen

contisca- and fourteen, it shall be unlawful to export from the tion and de; United States any white phosphorus matches. Any per

export- son guilty of violation of this section shall be fined not ed.

less than one thousand dollars and not more than five thousand dollars, and any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary of the Treasury, who shall have power to issue such regulations to customs officers as are necessary to the enforcement of this

section. Marking, branding, stamp

SEC. 12. That every manufacturer of matches shall ing pack: mark, brand, affix, stamp, or print, in such manner as Label: penalties the Commissioner of Internal Revenue shall prescribe,

on every package of white phosphorus matches manufactured, sold, or removed by him, the factory number required under section two of this act. Every such manufacturer who omits to mark, brand, affix, stamp, or print such factory number on such package shall be fined not more than fifty dollars for each package in respect of which such offense is committed. 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: “Notice.—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.” Every manufacturer of white phosphorus matches who neglects to affix such label to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than fifty dollars for each package in respect of which such offense is com

mitted. Omitting things required

Sec. 13. That if any manufacturer of white phosand for doing phorus matches, or any importer or exporter of matches, Penalty.

shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment

things forbidden.


existing law apo

imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined one thousand dollars for each offense, and all the white phosphorus matches owned by him or in which he has any interest as owner shall be forfeited to the United States.

Sec. 14. That all fines, penalties, and forfeitures imposed by this act may be recovered in any court of competent jurisdiction.

Sec. 15. That the Commissioner of Internal Revenue, Regulations. with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act.

Sec. 16. That sections thirty-one hundred and sixty- Provisions of four to thirty-one hundred and seventy-seven, thirty-one plicable. hundred and seventy-nine to thirty-two hundred and forty-three, thirty-three hundred and forty-six as amended, thirty-four hundred and twenty-nine amended, thirty-four hundred and forty-five to thirtyfour hundred and forty-eight, thirty-four hundred and fifty to thirty-four hundred and sixty-three, all inclusive, of the Revised Statutes of the United States, and all other provisions and penalties of existing law relating to internal revenue so far as applicable, are hereby made to extend to and include and apply to the taxes imposed by this act and to the articles upon which and to the persons upon whom they are imposed.

SEC. 17. That this act shall take effect on July first, Date act takes nineteen hundred and thirteen, except as previously provided in this act; and except as to its application to the sale or removal of white phosphorus matches by the manufacturers, as to which it shall take effect on January first, nineteen hundred and fifteen.

Regulations No. 32.




[Act August 11, 1916 (39 Stat. 476.) )

1. Title of act.
2. Definitions; act of official deemed

act of association or corporation.
3. Tax 2 cents per pound involved.
4. Contracts to be in writing.
5. Tax not to be levied on contracts

complying with conditions pre-
scribed ; reference of disputes to

Secretary of Agriculture,
6. Mode of determining differences to

be paid in settlement of contract
on delivery of cotton above or be-

low basis grade.
6A. Tax not to be levied on contracts

complying with conditions pre-
scribed, * Section Six A Con-

7. Bona fide spot markets; designa-

tion. 8. Bona fide spot markets; mode of

determining 9. Cotton standards; establishment

and promulgation; change or re

placement; forms.
10. Tax not levied on contracts com-

plying with conditions pre-
scribed; no tax on sale of spot

11. Tax to be paid by stamps.
12. Contracts not conforming to re-

quirements of act not enforceable

in courts of United States. 13. Regulations authorized ; records

and returns by clearing houses, etc.; agents, appointment and

compensation. 14. Failure to pay tax or other viola

tion of act or regulation; punish

ment. 15. Penalty; additional; United States

attorneys to prosecute actions. 16. Testimony deemed material not to

be withheld; exemption of wit.

ness from prosecution. 17. Payment of tax not to exempt from

State laws, nor to prohibit tax by

State or municipality. 18. Expenditure on previous appro

priation. 19. Appropriation; publication of re

sults of investigation; disposi

tion of moneys collected. 20. Date of taking effect; contracts

not affected by act. 21. Repeal; effect. 22. Effect of partial invalidity of act.


Title of act.

That this Part, to be known as the United States cotton futures act, be, and hereby is, enacted to read and be effective hereafter as follows:

Sec. 1. That this act shall be known by the short title of the “ United States cotton futures act.

Sec. 2. That, for the purposes of this act, the term « contract of sale” shall be held to include sales, agree- deemed ments of sale, and agreements to sell. That the word association “person," wherever used in this act, shall be construed to import the plural or singular, as the case demands, and shall include individuals, associations, partnerships, and corporations. When construing and inforcing the provisions of this act, the act, omission, or failure of any official, agent, or other person acting for or employed by

Definitions ; act of official

act of

or .

1 The cotton futures act of Aug. 18, 1914, was held to be unconstitutional in the case of Hubbard v. Lowe, 2:26 Fud. 13.), but an appeal to the Supreme Court was afterwards dismissed. (See 242 C. S., 6.1.)

The law was reenacted by the act of Aug. 11, 1916, an act making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1917.

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