Page:United States Statutes at Large Volume 44 Part 1.djvu/1981

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1967; ’ TITLE··26.¥;—INTJ times and in meh nnanner as the Commissioner, with the ap preval of the Secretary, may by regulation prescribe. 4 (5) -**1*he tax shall, without nssemment by- the Oommlssieneg 0;- notice `from the collector, be :d¤i• and payable to the cb} lector at the time so Bxed for ming the return. _If the tax is not paid when due, there shall be added as part ot the ta: interest at the rate ot 1 per centurn a month, from the tirne when the tax became due untirpaid. (Feb. 26, 1926, °c..27 5 904.. $4 Stat. 105.) ‘ ‘ · —- - ‘ New section. __ _ , Chapter 11.-L—OPIUM, COCA, LEAVES,·AND COMPOUNDS MANUFACEURERS, AN1) SO FORTH, THEREOI?. . 691. Tax on opium. coca leaves, and so fortb, in addition to importdutg 692. Selling or dispensing in or i'rom·origi¤al.stamped packages ;_~ pr; . . seriptions, _ — ‘ - ‘ s _‘ A · ‘ ‘ 693. Inneraakrevenne stamp law applicable ;_ seizure and forfeiture o ~. nnstamped-packages. · ~ ._ ._ . [ T ‘ ' 694. Books and records off importers, manufacturers`, and wholesal dea1c’rs£f _. ° , ‘ ·. , 695. Bmnition; "·person." , _ _ _, 792. Certain preparations and remedies excepted; deoocalnized coc · _· leaves, aadiao jorth. · _‘ · 704.Rnl¤ and-regulations. ‘ .. · _ 7.98. Forfeitnrea and disposition of opium, andjso forth; _ t 691. Tax onopinm; coca. leaves, and so forth; in additlim -t ‘ `· Act Dec. 17, 1914, c. 1, { 1,38 Stat. 785, as amended, constltnv ins £§ 211,691 to M5 and 794 or_.'1‘lt1e 26 or the Cog? was furtne amended ny Act Fen. 26,1926, e. 27. S 703, 44 Stat. . 6. The pa: eonatlt¤ti¤S H 891 to W and 704 of Title 26__was not aitecte bytae.ameadnaent._ ·_ _ __ . ·_» 692. Selling or dispensing in or from original starnped pack ages; _ .» 4 ’ . _8ee none to-{ @91. e 693. Intemabrevenne stamp law applicable; seiiure and fol feitnre of nnetarnped packages. · _ note to { 691.- , __ - 694. Bda and records of importers, manufacturers, an who ee to —j ' Seenotcto§~691. pl) 895. “ person? Beeaeteto§@1._i . ·- _

  • ‘8ectiona 691‘·to 695 of this tltle," appearing in the second lim

ot this section ot ‘1‘ltle.26 of the Code, ahonld read ·•‘ thla chapter. ' " ¥atcr1al," appearing in the fourth` l1ne§;”‘o£` this section < Title 26 oi the Code, should read " naturalife _ . ‘ _ 792, preparations and remedies excepted; decocaim ,izedooca1eavea,'aadsoforth._ _. _' _ , · _ Sedan il! of Tw it r•¤•eo•l.—-Aet Dec. 1`7, 1914, e. 1,. l 4 38. Stat. 789, as amended by-Act Feb. *24. 1919, c. 18. $*1007. 4 Stat. 1132, oonatlmfiql, U 702--of Tltie 26 ot the Qode, was reen . acted without clamp by Act Feb. 26.1926, c. 27.l 74>4,_ 44 Stat. 94 _ · M inns 2. 1924. c. 54. l 396, 4$_‘Stat. 330, uw mea to 5 vc or Title 26 ot the Gode, qu 1ed by Act Feb. 26, 1926, c. 2* { 1299, 44 Stat. 125, to take dect June w,_1926. _ vo4.n¤l¤‘aaa»e¤wm..j‘j, T °`4 1 """ .Seeaote;to§&1.·_ __ . , _ _ - 7% ·F¤f$n¤ of spin;. and, so forth.--A iwinm, '1¤_n1t|, `derivatives, and compounds, and, coca leave SRM, derlratlvm, and eompormda thereon which may 4 nbvv -11 under mmxje or which may hereafter. be sched by the Unite ' Ststm = mam or persons chanted with an vielation of the Act of October 1, 1&0," as amended by the .Ac1 ot Mardx 3, lm, 1F®ruary 9, 1909, and January 17, 1914, or tl: `Aet ot Decemberfl, 1.914," aa upon conviction ‘< ‘ ”“Act·o!°0»ctoher.1, 1w9," andS@ndments refer to H 171 to- 18 of Title 21 of the Code. · — "'·“Act.ot December 17, 1914," refers to {Q 211 and 691'te 707 4 4_ fritle 29 ot the Code. » 4 4 ‘

\ ERNAI/REVENUE §769 » . ·· ‘ ‘ . - the person or persons from whom sdm be connmted bp and . forfeited to the United Staten; andthe Secretary is hereby

_ `authorized to ·®uY'€1; tor. medial -o1·‘ séentmc pnrpow to any

j giepaftment, bureau, or' other agency 0: the United States Gov- 5 ernment; upon proper application therefor under such rxula- I tion ag may no prescribed by tbemoxnmiwioner, with the ap· B prove! of the Secretary, any.·ot the ‘di?uga` so séned, céndted, Q and forfeited to the United States. . ‘ 'ThQ__IJ1‘()ViSi0HS of. this section snail also epply to any of the 'aforesaid drugs- seized oncoming into the %ession et the »; United States in the enforcement of any of the above-mentioned · Acts where the owner or uownere thereof are nnkmwn. None of the aforesaid drugs. coming into possession of the United r. States_unde1·_ the operation of said. Acts, or the provisions of " this section, shall be deetroiyed witiiont cextddcation by a com- _t mittee appointed by the commissioner, with the approval of the Secretary, that they `axe of no value for medical or éscientinc ae purposes. (Feb. 26, 1926,1:. 27, S 705, 44 Stat. 99.) _ Q _ . e Sectgon 708. of Title 26 ree¤acted.¥—'1‘he stntnte conmtnting § 798 ` · ·_ ot»Title 26, Ixmnxaz. Rnvmwa, was repeated by Act et, Feb. 26. “_ p 1926, e. 27, 5 1200, 4Q Stat. 1;%, todtgke erteétl June 30, 1926. · But the subject matter of the repealéd statpte was reenacted to read as abo7c.. . _. . ’ . e 0 Chapter 14;—TOBACCO AND SNUFF. I to 76_1, Tak on tobacco and ann!- _ ~ · gl- _'( 69. Packages of ztobocco snu¤’. _ - pt .770. ferique tobacco; refnsre, cuttings, sweepings, etc.; `eele between d manumetmjem or ter- expect. c 792. Dealers in leaf tobacco; atatéments; bonds; numbers assigned to. 793. Same; inventories; records; reports. ‘ · - · ‘ i· 794. Same; sales or shipments by. ’ _ _ 795. Same; tax-on tobacco unlawfully wld, removed, or shipped. 796. Same; offenses; punishment. ~ _. 797. Seine; farmers and cooperative associations. · _ · 761. Tax on tobacco and mum - Section 761 or Title ztrenealed and ¤·e¤¤•¤¢ee.—Tne` efatnte "eenszi-· tut-ing the first gcntence of S 761 of Titie 26 ot the Code was reed ~ pea1ed__.by actor Feb. 26, 1926, c. 27, { 1200, 44 Stat.)25; to une ` _ edect as ot'tnat.date. The subject matter thereof was reenacted ‘ without change. · ,4- n I " 769. Packages of tobacco and `snn§.———-A11 manufactured toé bacco. shall ben put up and prepared? by the mannfactprer for ne gale, or rcmoiral fof `mlejor consumption, in packagé ot the

 following description and in no otheki manner: ‘ · · _ ‘ » 

’¥ All smoking tohaccon-snuff, ¤ne·cut. chewing ntobaccmuall cut ‘ end granulated tomcco, all ehorm, the refuse of naeyent chew- _ ‘° ing, which nas §&S&i‘fhl‘0¤§b ·a riddle of thirty-six when to · theasquare inchjand all refuse scraps, cHppi@ entti@ and B- eweepinga of tobacco, and all other kinds. of tokmcco e~tner··_ tg 'wise provided tori in packages cmtaixng o£ an _ g_ ounce, thxjee-eightha of ‘ an ounce, and v2 a diierence between each pncmge. and · the one next 7· of ‘one—eighth of an ounce np to- and-including two ounces, am _, further packages with a between each package and . the one next mailer ot one-fourth et. an omce np to and inclnding tout onnca, 'and further packagg with a_ dtienme _u, between each package am the one next malls of onnm é, up to and including onncw: That annd may, ,9 ntthe option of the be pnt up m bhdders and gd in jars containing not· exceeding twenty .®¢k. _ ·‘ ` ly All cavendish, PNS. and twist tobacco, in wooden packages ts not exceeding two hundred ponnda pnet,_we#@t. . ·· . he And every meh woodm paekap snallxnave printed on M marked thereon the manufacturer': name and place of mn·nn— --» fectnre, reg‘l¤.ered number of the mannfectory, and the

  • 5 gross weight,:t1ie—tare, and the nefweigbt of the tobacco in'

at eech package; Provided, That these limitations and descrip- - tions of packages and the provisions ot sections of the