286 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. °""·*°” *¤· similar lace of business manufactures any sirups of the kinds described) in this subdivision, there shall be levied, assessed, collected, and aid on each gallon manufactured and used in the preparation of sofiz drinks a tax of 9 cents per gallon; and where any person manufacturing carbonated beverages manufactures and uses any) such sirups in the manufacture o carbonated beverages sold in ottles or other closed containers there shall be levied, assessed, collected, and paid on each allon of such sirups a tax of 5 cents per allon. Ex°°°"°"‘ The taxes imposedgb this subdivision shall not apply to finished or fountain sirups fiir us? the ignanufacture of a beverage subject to tax nmder su `vision a or c . mmm ¤”‘°' (f) Upon all carbonic acid gas sold by the manufacturer, producer, or importer to a manufacturer of any carbonated beverages, or to any person conducting a soda fountain, ice cream parlor, or other similar place of business, and upon all carbonic acid gas used by the mpnndiizcturer, proiucer, or importerdthereof in the preparation of sot ksataxo4cents er im. f,,% ,°°§; Sec. 603; (a) That each rlfnangfacturer, producer, or importer of '=m’°¤»P°Y*¤°¤°¤·°*°· an of the articles enumerated in section 602 and each person who sells carbonic acid gas to a manufacturer of carbonated beverages or to a person conducting a soda fountain, ice cream parlor, or other similar place of business, shall make monthly returns under oath in duplicate and pay the tax imuposed in respect to the articles enumerated in section 602 to the co ector for the district in which is located the principal place of business. Such returns shall contain such Engonnation and bg niiide at suglli aged: in such manger as the Ps , ,,,,1,,,,, mmissioner, wit the approv o e retary, may y r a- =¤¤=¥:g· tions prescribe. 'l`he tax shall, without assessment bly the Balmmissioner or notice from the collector, be due and payab e to the colmgffuty '°" "°“*’“"' lector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as yiart of the tax a penalty of 5 per pepltum, tlpgether lwith intergst all the ralte of 1 pier centum for each _ _ u mont rom the time w en e tax ecame ue. u,C§,"},§§'€§§_°'”g‘S*” (b) Each person required to pay any tax imposed by section 602 shall procure and keep posted a certificate of registry in accordance with r lations to be prescribed by the Commissioner, with the P°”"“’ '°' °‘““'°‘ approvfiiuof the Secretary. Any person who fails to register or keep posted any certificate of r‘§istry in accordance with suc regulations, shfall be subject to a pen ty of not more than $1,000 for each such o ense. "" °§,,f}§,$},‘f "’“’ TITLE VII.-TAX ON CIGARS, TOBACCO, AND MANUFAC— TU RES THEREOF. ,,,,£§‘,§}‘;{’,{°,,,‘;§.‘ “§{,°°,§,’f Sec. 700. (a) That upon cigars and cigarettes manufactured in or r><>,g¤§¤é_ M 3394 P imported into the United States, and hereafter sold by the manufacssegamehaed. ’ turer or importer, or removed for consumption or sale, there shall be °"‘°* p` m°‘ levied, collected, and paid under the provisions of existing law, in lieu of the internal-revenue taxes now imposed thereon by section 700 of the Revenue Act of 1918, the following taxes, to be paid by the manu- Rms- facturer or importer thereof- SE On cigars o all descriptions made of tobacco, or any substitute ` therefor, agd weigihing not more than three pounds per thousand, _ $1.50 er thousand ; Bm °° Rm p"°°‘ On ggars made of tobacco, or any substitute therefor, and weigbin more tlilan three poimuds per thousang, manuiactured or imported to reta` at not more an 5 cents eac , per thousand; If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $6 per thousand; If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $9 per thousand;
