OCCUPATIONAL TAXES (b) PosTING. - Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax, shall place and keep conspicuously in his establishment or place of business all stamps denoting the payment of said special tax. (c) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see subchapter D of chapter 23 and section 3170. SEC. 3274. PENALTIES RELATING TO POSTING OF SPECIAL TAX STAMP. Any person who shall, through negligence, fail to place and keep stamps denoting the payment of the special tax as provided in section 3273 (b) shall be liable to a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said penalty be less than $10. And where the failure to comply with the provisions of section 3273 (b) shall be through willful neglect or refusal, then the penalty shall be double the amount above prescribed: Provided, That nothing in this section shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, with- out the payment thereof. SEC. 3275. LIST OF SPECIAL TAXPAYERS FOR PUBLIC INSPECTION. (a) IN COLLECTOR'S OFFICE.- Each collector shall, under regula- tions of the Commissioner, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, county, or municipality, he shall furnish a certified copy thereof, as of a public record, for which a fee of $1 for each one hun- dred words or fraction thereof in the copy or copies so requested, may be charged. (b) TRANSFER OF DUTIEs.- For transfer of powers and duties of Commissioner and his agents in case of narcotics and liquor, see subchapter D of chapter 23 and section 3170. SEC. 3276. APPLICATION OF STATE LAWS. The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in any manner to authorize the commencement or continuance of such trade or busi- ness contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. SEC. 3277. LIABILITY OF PARTNERS. Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax. SEC. 3278. LIABILITY IN CASE OF BUSINESS IN MORE THAN ONE LOCATION. The payment of the special tax imposed shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the collector's register; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this chapter for the sale by man- ufacturers or producers of their own goods, wares, and merchan- dise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. 395
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