final judgment be forfeited for the violation of any of the provisions of law, the obligors shall pay the amount stated in said bond. Said sureties shall be residents of the collection district or county, or of an adjoining county in the same State in which the distillery is situated, and owners of unencumbered real estate in said district or county, or adjoining county, equal to such appraised value, and the penal sum of said bond shall be equal to the appraised value of said lot or tract of land together with the buildings and distilling apparatus. (b) BOND.-The officer designated by the Commissioner may at any time, at the discretion of the Commissioner, accept such bond as is authorized to be given by the distiller in lieu of the written consent of the owner of the fee in the case of a distillery erected prior to July 20, 1868, notwithstanding such distillery has since then been increased by the addition of land or buildings adjacent or contiguous thereto, not owned by the distiller himself in fee; such bond to be for and in respect of such addition only, if the distillery be one which the distiller owns in fee or in respect to which he has procured the written consent of the owner of the fee or other encumbrance, otherwise to be for and in respect of the entire distillery as increased by such addition. (c) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3181. CROSS REFERENCES. For provision authorizing and directing officers of internal revenue to withhold release of distilled spirits from bottling plants unless a certificate of label approval has been obtained or the application of the bottler for exemption has been granted, see section 5 (e) of the Federal Alcohol Administration Act, as amended by section 505 of the Liquor Tax Administration Act, c. 830, 49 Stat. 1966 (U. S. C., Title 27, § 205 (e)). For authority to issue warrants of arrest for violation of internal revenue laws upon the sworn complaint of district attorneys, collectors, deputy collectors, revenue agents, or private citizens, see the act of March 2, 1901, c. 814, 31 Stat. 956 (U. S. C., Title 18, § 594).1 The act of March 2, 1901 has been superseded by section 3045 of title 18 of the United States Code (62 Stat. 816); see Appendix II. CHAPTER 27-OCCUPATIONAL TAXES SUBCHAPTER A-SPECIAL PROVISIONS SEC. 3200. TAX. Part I-Oleomargarine 1 1 (a) MANUFACTURERS.-Manufacturers of oleomargarine shall pay a special tax of $600. (b) WHOLESALE DEALERS. (1) IN GENERAL.-Wholesale dealers in oleomargarine shall pay a special tax of $480: Provided, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of 1 cent per pound is imposed by section 2301 (a) shall pay $200. (2) MANUFACTURERS SELLING AT WHOLESALE.-Any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales. (c) RETAIL DEALERS.-Retail dealers in oleomargarine shall pay a special tax of $48: Provided, That such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by section 2301 (a) a tax of one-fourth of 1 cent per pound shall pay $6. SEC. 3201. PENALTIES. (a) MANUFACTURERS.-Every person who carries on the business of a manufacturer of oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000; and (b) WHOLESALE DEALERS.-Every person who carries on the business of a wholesale dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $500 nor more than $2,000; and (c) RETAIL DEALERS.-Every person who carries on the business of a retail dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each and every offense. [For recovery of fines imposed by section 3201, see section 2310.] SEC. 3202. DEFINITIONS. For definitions of the following, see the sections enumerated below: Manufacturers, section 2302 (a). Wholesale dealers, section 2303 (a). Retail dealers, section 2304 (a). 1 Part I will become obsolete in case of the enactment of H. R. 2023, which was passed by the House of Representatives April 1, 1949. Part II-Adulterated and Process or Renovated Butter SEC. 3206. TAX. (a) MANUFACTURERS. (1) PROCESS OR RENOVATED BUTTER.-Manufacturers of process or renovated butter shall pay a special tax of $50 a year; and (2) ADULTERATED BUTTER. Manufacturers of adulterated butter shall pay a special tax of $600 a year. (b) WHOLESALE DEALERS IN ADULTERATED BUTTER.-Wholesale dealers in adulterated butter shall pay a special tax of $480 a year. (c) RETAIL DEALERS IN ADULTERATED BUTTER.-Retail dealers in adulterated butter shall pay a special tax of $48 a year. SEC. 3207. PENALTIES. (a) MANUFACTURERS OF PROCESS, RENOVATED, OR ADULTERATED BUTTER. Every person who carries on the business of a manufacturer of process or renovated butter or adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000; and (b) DEALERS IN ADULTERATED BUTTER.-Every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each offense. SEC. 3208. DEFINITIONS. For definitions of the following, see the sections enumerated below: Adulterated butter, section 2320 (b). Process or renovated butter, section 2320 (c). Manufacturers of process or renovated or adulterated butter, section 2322 (a). Dealers in adulterated butter, section 2323 (a). Retail dealers in adulterated butter, section 2323 (b). SEC. 3210. TAX. Part III-Filled Cheese (a) MANUFACTURERS.-Manufacturers of filled cheese shall pay a special tax of $400 a year for each and every factory. (b) WHOLESALE DEALERS. (1) IN GENERAL.-Wholesale dealers in filled cheese shall pay a special tax of $250 a year. (2) MANUFACTURERS selling at wholesalE. Any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, at the place of manufacture, in the original packages, to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales. (c) RETAIL DEALERS.-Retail dealers in filled cheese shall pay a special tax of $12 a year. SEC. 3211. PENALTIES. (a) MANUFACTURERS.-Every person, firm, or corporation who carries on the business of a manufacturer of filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $400 and not more than $3,000; and (b) WHOLESALE DEALERS. Every person, firm, or corporation who carries on the business of a wholesale dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $250 nor more than $1,000; and (c) RETAIL DEALERS.-Every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than $40 nor more than $500 for each and every offense. SEC. 3212. DEFINITIONS. For definitions of the following, see the sections enumerated below: Filled cheese, section 2350 (b). Retail dealers, section 2354 (a). Part V-Narcotics [For inapplicability of part V to decocainized coca leaves, etc., see section 2551 (b). For construction of part V as not affecting the Opium Act of February 9, 1909, see section 2561. For exemption of certain opium poppies from the provisions of part V, see section 9 of the act of December 11, 1942 (56 Stat. 1047; 21 Ú. S. C. 188h).] SEC. 3220. TAX. On or before July 1 of each year every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives away opium, coca leaves, isonipecaine, or opiate, or any compound, manufacture, salt, derivative, or preparation thereof, shall pay the special taxes hereinafter provided. Every person upon first engaging in any of such activities shall immediately pay the proportionate part of the tax for the period ending on the following June 30. (a) IMPORTERS, MANUFACTURERS, OR PRODUCERS.-Importers, manufacturers, producers, or compounders, lawfully entitled to import, manufacture, produce, or compound any of the aforesaid drugs, $24 per annum; (b) WHOLESALE DEALERS.-Wholesale dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $12 per annum; (c) RETAIL DEALERS.-Retail dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $3 per annum; (d) PHYSICIANS, DENTISTS, VETERINARY SURGEONS, AND OTHER PRACTITIONERS.-Physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, $1 per annum or fraction thereof during which they engage in any of such activities; (e) PERSONS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALYSIS.Persons not registered as an importer, manufacturer, producer, or compounder and lawfully entitled to obtain and use in a laboratory any of the aforesaid drugs for the purpose of research, instruction, or analysis shall pay $1 per annum, but such persons shall keep such special records relating to receipt, disposal, and stocks on hand of the aforesaid drugs as the Commissioner of Narcotics, with the approval of the Secretary, may by regulation require. Such special records shall be open at all times to the inspection of any duly authorized officer, employee, or agent of the Treasury Department. (f) PERSONS NOT OTHERWISE TAXED. For a tax of $1 a year on persons not otherwise taxed, dispensing preparations and remedies of limited narcotic content, see section 2551 (a). (g) PERSONS IN CANAL ZONE. For authority of the President to issue Executive orders providing for the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, distribute, sell, or give away opium or coca leaves, their salts, derivatives, or preparations, see section 2564 (b). SEC. 3221. REGISTRATION. (a) REQUIREMENTS.-On or before July 1 of each year every person who engages in any of the activities enumerated in section 3220 shall register with the collector of the district his name or style, place of business and place or places where such business is to be carried on, and every person upon first engaging in any such activities shall immediately make like registration. (b) TRANSFER OF DUTIES. For authority of the Secretary to delegate such powers and duties, see subchapter D.1 SEC. 3222. EXEMPTION FROM TAX AND REGISTRATION. (a) EMPLOYEES.-No employee of any person who has registered and paid special tax as required in this part acting within the scope of his employment shall be required to register and pay special tax provided by sections 3220 and 3221. (b) GOVERNMENT AND STATE OFFICIALS.-Officials of the United States, Territorial, District of Columbia, or insular possessions, State or municipal governments, who in the exercise of their official duties engage in any of the business herein described, shall not be required to register, nor pay special tax, but their right to this exemption shall be evidenced in such manner as the Secretary may by regulations prescribe. (c) CROSS REFERENCES.(1) CANAL ZONE. For authority of the President to issue Executive orders providing for the registration of all persons in the Canal Zone who produce, im1 Section 2606. |