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 manufacturers or producers of their own goods, wares, and merchandise, 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.

SEC. 3279. LIABILITY IN CASE OF DIFFERENT BUSINESSES OF SAME OWNERSHIP AND LOCATION.

Whenever more than one of the pursuits or occupations described in this chapter are carried on in the same place by the same person at the same time, except as otherwise provided in this chapter, the tax shall be paid for each according to the rates severally prescribed.

SEC. 3280. LIABILITY IN CASE OF DEATH OR CHANGE OF LOCATION. (a) REQUIREMENTS.-When any person who has paid the special tax for any trade or business dies, his wife or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the collector's register at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the collector, under regulations to be prescribed by the Commissioner.

(b) REGISTRATION.

For registration in case of narcotics, marihuana, and firearms, see sections 3221, 3231, and 3261, respectively.

(c) TRANSFER OF DUTIES.

For transfer of powers and duties of Commissioner and his agents, in case of liquor, see section 3170.

SEC. 3281. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX.

Whether or not the method of collecting any tax imposed by section 3220 is specifically provided in this chapter, any such tax may, under

regulations prescribed by the Commissioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty provisions of subchapters A, B, and C of chapter 11, in so far as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner.

SEC. 3282. APPLICATION OF SUBCHAPTER.

The provisions of this subchapter, so far as applicable, shall extend to and include and apply to the special taxes imposed under subchapter A, and to the persons upon whom they are imposed.

CHAPTER 28-PROVISIONS COMMON TO MISCEL

LANEOUS TAXES

SUBCHAPTER A-GENERAL PROVISIONS

Part I-Stamps, Marks, and Brands

SEC. 3300. ESTABLISHMENT AND ALTERATION.

(a) AUTHORIZATION.-The Commissioner, with the approval of the Secretary, may establish and from time to time alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relating to internal

revenue.

(b) APPLICATION OF PENALTY AND FORFEITURE PROVISIONS.-All pains, penalties, fines, and forfeitures provided by law relating to internal revenue stamps shall apply to and have full force and effect in relation to any and all stamps so established by the Commissioner. (c) CROSS REFERENCES:

For other provisions giving the Commissioner general authority to establish, alter, and renew stamps, see section 3901 (a) (2).

For special authority to provide suitable stamps in case of—
Tobacco, snuff, cigars, and cigarettes, see section 2002.

Documents, other instruments, and playing cards, see section 1809 (b) (1).

Oleomargarine, see sections 2301 (c) (1) and 2313.

Adulterated and process or renovated butter, see sections 2321 (c). (1) and 2327 (d).

Filled cheese, see sections 2351 (c) and 2361.

* * *

Narcotics and marihuana, see sections 2550 (c) (1), 2552, 2590 (c),. and 2592 (b).·

White phosphorus matches, see sections 2651 (c), 2652, and 2659

(a).

Cotton futures, see section 1920 (c).

Distilled spirits, see sections 2802 and 2803.

Fermented liquors, see sections 3151 and 3152.
Occupational taxes, see section 3273.

Shotguns, rifles, and machine guns, see section 2720 (c).

SEC. 3301. ATTACHMENT AND CANCELLATION.

(a) GENERAL AUTHORITY TO PRESCRIBE METHODS AND INSTRUMENTS. The stamps referred to in the preceding section shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Commissioner, with the approval of the Secretary, may prescribe; and he is. authorized and empowered to make, with the approval of the Secre-tary, all needful regulations relating thereto.

(b) CROSS REFERENCES.

For authority of the Commissioner to prescribe cancellation of stamps by perforation, see section 3303.

For special provisions relating to the attachment, protection, cancellation, and special issue of stamps in the case of

Tobacco and snuff, see section 2103.

Cigars and cigarettes, see section 2112.

Documents, other instruments, and playing cards, see sections 1815 and 1816.

Oleomargarine, see section 2313.

Adulterated and process or renovated butter, see section 2327 (d).
Filled cheese, see section 2361.

Narcotics and marihuana, see sections 2552, 2568, and 2592.
White phosphorus matches, see section 2659 (a).

Distilled spirits, see sections 2802 and 2803.

Fermented liquors, see section 3152.

Shotguns, rifles, and machine guns, see section 2731.

SEC. 3302. EXPENSE.

The stamps or device or instrument or means of removal or obliteration referred to in sections 3300 and 3301 shall entail no additional expense upon the persons required to affix or use the same. SEC. 3303. CANCELLATION OF STAMPS BY PERFORATION.

In lieu of or in addition to other requirements of law in that respect, all stamps used for denoting internal revenue taxes may, in the discretion of the Commissioner, be canceled by perforations to be made in such manner and form as the Commissioner may, by regulation, prescribe.

SEC. 3304. REDEMPTION OF STAMPS.

(a) AUTHORIZATION.-The Commissioner, subject to regulations rescribed by the Secretary, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.

(b) METHOD AND CONDITIONS OF ALLOWANCE. Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner, or until satisfactory proof has been made showing the reason why the same cannot be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid.

(c) TIME FOR FILING CLAIMS.-No claim for the redemption of or allowance for stamps shall be allowed unless presented within four years after the purchase of such stamps from the Government.

[For postponements by reason of war, see section 3804.]

(d) FINALITY OF COMMISSIONER'S DECISIONS.-The finding of facts in and the decision of the Commissioner upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer.

(e) TOBACCO AND CIGARS.

For special provisions relating to redemption of spoiled stamps, in the case of tobacco, snuff, cigars, or cigarettes, see section 2198.

SEC. 3305. TRANSMISSION OF STAMPS TO INTERNAL REVENUE OFFICERS.

The transmission of internal revenue stamps to the officers of the internal revenue service shall be made through the mails of the United States in registered packages.

Part II-Assessment, Collection, and Refund

SEC. 3310. RETURNS AND PAYMENT OF TAX.

(a) MONTHLY RETURNS. All returns required to be made monthly by any person liable to tax shall be made on or before the tenth day of each month, and the tax assessed or due thereon shall be returned by the Commissioner to the collector on or before the last day of each month.

(b) OTHER RETURNS. All returns for which no provision is otherwise made shall be made on or before the tenth day of the month succeeding the time when the tax is due and liable to be assessed, and the tax thereon shall be returned as herein provided for monthly returns, and shall be due and payable on or before the last day of the month in which the assessment is so made.

(c) ADDITION TO TAX IN CASE OF NONPAYMENT.-When the said tax is not paid on or before the last day of the month, as aforesaid, the collector shall add a penalty of 5 per centum, together with interest at the rate of 6 per centum per annum, upon such tax from the time the same became due; but no interest for a fraction of a month shall be demanded: Provided, That notice of the time when such tax becomes due and payable is given in such manner as may be prescribed by the Commissioner.

(d) DEMAND FOR TAX, PENALTY, AND INTEREST.-It shall then be the duty of the collector, in case of the nonpayment of said tax on or before the last day of the month, as aforesaid, to demand payment thereof, with 5 per centum added thereto, and interest at the rate of 6 per centum per annum, as aforesaid, in the manner prescribed by law; and

(e) DISTRAINT. If said tax, penalty, and interest are not paid within ten days after such demand, it shall be lawful for the collector er his deputy to make distraint therefor, as provided by law.

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