PUBLIC LAWS-CH. 146-MAY 27, 1949 other than champagne and wine artificially carbonated, and (3) bev- erages upon which required stamps have been affixed, held, or pos- sessed by him in the District of Columbia at the beginning of the day this title becomes effective and shall state the number of each kind and denomination of stamps necessary for the stamping of such bev- erages so held or possessed. Every such licensee, within ten days after the effective date of this title, shall also file with the Alcoholic Beverage Control Board a sworn statement on a form to be prescribed by the Commissioners of the District of Columbia showing the num- ber of each kind and denomination of stamps denoting the payment of beverage taxes held or possessed by such licensee or anyone for him at the beginning of the day on which this title becomes effective, other than stamps affixed to the containers of beverages manufactured in or imported into the District of Columbia prior to the effective date of this title. Every such licensee shall within fifteen days after the effective date of this title pay to the Collector of Taxes for all stamps not necessary for the stamping of beverages shown on the sworn state- ment hereinbefore required to be filed with the Alcoholic Beverage Control Board the difference between the amount of tax represented by such stamps at the time of purchase from the Collector of Taxes 48Stat.319. and the amount of tax imposed by the Alcoholic Beverage Control D.C . Code §§25- 101 to 25-138 e 2 Act, as amended by this title, represented by such stamps. Should the number of any kind or denomination of stamps so held by a licensee be less than the number necessary for the stamping of the beverages shown on said sworn statement, the Collector of Taxes is authorized and directed to sell to such licensee, at the rates prescribed for such stamps prior to the effective date of this title, such stamps as may be necessary for the stamping of such beverages. In the event any of the beverages shown on said sworn statement are sold to a dealer licensed under the laws of any State or Territory of the United States and not licensed under the Alcoholic Beverage Control Act, such sale shall, within ten days thereafter, be reported to the Alcoholic Beverage Control Board and within said ten days such licensee shall pay to the Collector of Taxes on all stamps held by him for the stamping of such beverages the difference between the amount of tax repre- sented by such stamps at the time of purchase from the Collector of Taxes and the amount of tax imposed by the Alcoholic Beverage Control Act, as amended by this title, represented by such stamps. 52 stat. 376. 8 SE. 508. Subsection (a) of section 40 of said Act (sec. 25-138, D. C . . C . Code 125- Code, 1940), as amended is hereby further amended by striking out the figures and word "50 cents" and inserting in lieu thereof the figures "$1". Effective date. SEC. 509. The provisions of this title shall become effective on the first day of the first month succeeding the sixtieth day after the approval of this Act. District of Colum- TITLE VI-CIGARETTE TAX bia Cigarette Tax Act. SECTrON 601. This title divided into sections and subsections may be cited as the "District of Columbia Cigarette Tax Act". SEC. 602. DEFINrITONs. - As used in and for the purposes of this title, unless the context indicates otherwise: "Cigarette." (a) The word "cigarette" shall mean any roll of tobacco, or any substitute therefor, wrapped in paper or in any substance other than tobacco. "Person.! (b) The word "person" shall mean any individual, partnership, corporation, association, receiver, executor, administrator, trustee, conservator, or other representative appointed by order of any court. "District." (c) The word "District" shall mean the District of Columbia. 136 [63 STAT.
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