§ 210 TITLE 26.-1m*m .mmmf¤ctm·es mled cheese for mln shall be deemed a manutaemmr et sued cheese. r Whclmle dealers in Hlled cheese shell pay $250 per ummm. Every paeou, mm, or corporation who sells or offers ,t0r sale Biied cheese in the original maqufecturefs packages for resale,. or to retail dealers as hereinafter deduced, shall be deemed a whelesale dwler in mled cheese. s But eey mgeufacturen of Qlléd cheese who has giycu the required bend and paid the required special tax, and who sells only Hlled cheese at his own production,. at the place qt manutaciem, ie the original packages, to which the- tax-paid stamps are awxed, shall not `berequired tepey. the spectral tax of a. wheiesale dealer in ifiled cheese cia account ot such sales. · s Retail dealers in Qlled ~cheese shall pai $12 per *ammm. Every person who sells Blled {cheese af fetail, not for ressqe, and for actuel `consumption, shall be regarded as a retail. dealer _ in smied cheese, and sections 181 tb 190 and 201`0f this title ure; so far as applicable, B1&d€a»t0_·.éXt€i1d to and- inclxide and apply! to the special taxes imposed by this section and to the p¢-ersems, Hrms, or corporations upon whom they are imposed. All ) special tum under this section shall become due on the 1st‘day oft July in every year, er on commencing ény ID£iI1UI&t!t\l1‘B,·.t1‘&d€, or on which said tax `is imposed. Irxlthe latter case the tqx dull be reckoned proportionately from the 1st day ot s the mmth ii: which the liabilitj to the spade} `tuxxcommences to the let day! at July tollewglug. (Ju¤e,6, 1896,f· c,' 337; 5 3,. 29Stb.t..%3.) ’ » » . 21% Mmufmnrers cr packers of mixed ¤0¤r.—Every per-, see, Bm, or cerperuitéioig, before eugsging in the qbusiness ot
packing, or repnckiug. uiixed Hour, shall pay n {special ~
tax at &e rate of $12A])€1' annum, the shme to be paid and peeterf in ecccrdauce with the provisions of sections 188 end 191 et this title, and subjéd: to the hues and penalties therein im@ed‘ for any violation thereof. (June 13, 1898, c. 448, F 36, 3§8t¤t.·i87.) `Q -· e 211. Manufacturers, iaporters, producers, and so forth .0f ska, wu www se (mth.-;-—0 e or before Jely 1 of each yur ‘w·s¤¤·` who imperts, manufactures, moduces, com- ¤¤ ¤— sells, dmlfs ia, dispenses, or gives e away opium br coca taxes, er my cempemnd, manufacture mit, derive tive,_.or prepxntiea thermt, @#1 mister with the eolteétbr of internal revenee alike his 'usme or style, place ut business md plsee esjpleca where such business h to be ea.r17ied_ cn, sud psy tm s ~ t tB,!,&sh€i'él¤»8.ft€i' provided. I . s _
e es : gvieo hut emages in. anyeof such activities
r shalt im@¥ntclyd make like registration and pay the premen- tiennite part et the thx far. the pcribd ehding cia y the Icllewiug 31me36th;` · ‘ .. y Impertus. mseutsctmrem, predueers or eempmmders; $24 {mer sum; wmanle diets, $12 per annum; retail dealers; $6 5 per mmm; phys!] _ d®U5fB,·V8t€!i!18.l'1 surgeom, `nm‘1‘·other_
lusifull entitled to distribute, dispense, give
away, or sdmmhter am e ntereuid dum to patients upon whom they in the course of p1·0tessi¤;aal,¤_prsctice are is sttexmace, shall pag W P6! annum. · ‘ _ Every Qrho imwrm mmautscturu, compounds, 61* etherevise pred » ter sale er diotriwtioe any ct the :•£oresaid wm shall be deemed tc be an importer, msuutgctumr, ·er · ‘ Z --. I · »
who seus or mm tx alemy at said drugs in
the s mmiaed peekasu, ss hereinafter prov1ded,`uhal1 he se dealer, ` . — _ t `Evm pawn who er dlspenms {rem onkinal stnuiped packages, as wedded in &c¤ee M ex thld tide, be deemed .a mail aka, MH! nmytize of sm; persén ami! be eeeddered ter the at amticn and soctdees wi to at this utle his plane et business; but no emplegneeeteany perse; svhe rw1st&`•¤§ piid special
QNAL REVENUE 742 tax nd herein required, acting within the ecope of his employ-Q ment, shall be required to register and pay special tex provided by this section. `0¤cinls of the United States, Territorial, District of Columbia, or insulnrposeeeelons, State or municipal governments, who in the exercise of their omial duties engage in any ot the business herein describm, ehnll not be requ ired to register, nor pay special tax, nor stamp the aforesaid drugs és prescribed in chapter 11 of this title, but their right to this . exemption shall be evldencedin auch manner as the Commisj eioner of Internal Rerenne, with tlenpprovnl of the Secretary of the Treasury, may by regulations prescribe. _ e _It shall be Junlawful for any person reqnlred to register under the provisions _ of this section to import, manufacture, produce, compound, sell,. deal in, dlspenm, distribute, admin lster, or give away any ot the ntormid drugs {without having registered and paid the special tux- as im@d bygthis on, 1 The word _"person' " as used i¤0m n;"sq;n¤ slush be to `mean and include a aesodation, company, or
- corpoi·ation; as well ns` a natural person; and all provisions of
`exiétmgtglaw relating to special taxes, as In or necemry, are extended nndjnnadei applicable to this mction, (Dec. 17,,1914,
c. 1, 5 1, 38. Stat. 785; Feb. 24, 1919, c. 18, Q 1008,.40 Stat. 1130;
Nov; 23, 1_921,`c. 36,; $$1005, 42 Stat. 2%; June 2, 19%, -1.01 p. m., -c. 234, 5 705,543 Stat;328.) _ _ { ’ . - 212; Same; manufacturers of tobacco, and so forth.-, Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds sha1l,each‘pg7 $6; » n h ;’ ‘ ’ . Manufacturers of tobacco whose selee exceed nity thousand nnd=do not exceed one hundred thousand pounds shall each pay $12;__ _ _ ' y I Manufacturers of tobacco whose annual rules exeeedlone hundred thousand and do not exced jtwo hundred thousand · pounds l shall each pay $$1;, _· _ e _ — l Manufacturers lot; tobacco whose annual Sales exceed two hundred thousand ponnde shall each nay- [and nt the rate ot 16 cents per thousand- pounds, orfrnction thereof; in respect to the excess over. two hundred thouund ponnds; Manufacturers of clgnre_ whom enamel sales do not exceed nftj thousand elgare shall énch my $4; Q ‘ _ — Manufacturers of cigars whose annual sales exceed nity » thousand and do [not exceed`one·hundred thomnnd cigars shall ~eechmy»w:.o t ‘ ‘·_ n
- r Qdnnutncturers of cigars! whose annual enles exceed one
hundred thousand and do not exceed two hundred `thousnnd. cigars shall ench pay $12; \ _ V _ · 0 _ hianntncturers ot elgan whose sam exceed two. hnue · dred thousand had do not exceed tour hundred `thonand ciprs _shnll each pny $24; ‘ t — _ n . " ` ' Manufacturer; ot cigars whcsennnnal snles exceed four hun- ‘ dredothonsnnd cigars shnllfench mg. $24, and ntthe rate of 10 0 cents per th" e¤ cwrsyor traetion thereof, inrmpect to the excess overotenr thounndwclgusl Q ` . ‘
Manufacturers of cigarettes, lnel¤di¤s melt `clgtrs, Welghlng
t not more than three ponnh per thomnd,. shall each pay at
- the rate of 0 theenta for every ten thousand clgnrett% or fraction thereon A . · — . · _
Theunount ot tara enumerated in thezsection shell be computed on the of the sales for the preceding yen _ ng .Inne30,_._ -- 4 " ; el r ( _ In arriving at the amount ot special. tax tohe paid nnder this t ¤%€¤°‘¤» and in the levy and collection of such tax, each perwn
en the miuufnctnre ot more than one lot the classes
ot arttcles mmmed in this sermon nhnlg be considered and deemed at mnnntnctum of ach c¥·¤¤ separately. _‘ I Z: In computing Wilder this section the amount otgnnualt sales no ;_cgount_sha1lebe` taken of tomcco, clgqrn, or clgnrettes sold
for expert and in dne course so exportedf ¢ (June `2, 1924, 4.01_ ·
p. myc: § 702, 43 Stat. 321;) or ‘
