CH. 39—REGULATORY TAXES
Subchapter B—White Phosphorus Matches
Sec. 4801. Imposition of tax. Sec. 4802. Definition of white phosphorus. Sec. 4803. Stamps. Sec. 4804. Requirements on manufacturers. Sec. 4805. Importation and exportation. Sec. 4806. Cross references.
SEC. 4801. IMPOSITION OF TAX.
(a) RATE.—There shall be imposed upon white phosphorus matches manufactured, sold, or removed a tax at the rate of 2 cents per one hundred matches.
(b) BY WHOM PAID.—The tax imposed by subsection (a) shall be paid by the manufacturer.
SEC. 4802. DEFINITION OF WHITE PHOSPHORUS.
For the purpose of this subchapter, the words "white phosphorus" shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoisonous forms or the nonpoisonous compounds of white or yellow phosphorus.
SEC. 4803. STAMPS.
(a) METHOD OF PAYMENT.—
(1) STAMPS.—The tax imposed by section 4801 shall be represented by adhesive stamps.
(2) ASSESSMENT.—
For assessment in case of omitted taxes, see subtitle F.
(b) SALE.—The Secretary or his delegate shall require that stamps be sold only to duly qualified manufacturers.
(c) ACCOUNTS.—The Secretary or his delegate shall cause to be kept accounts of the number and denominate values of the stamps sold to each manufacturer.
(d) OTHER STAMP PROVISIONS.—All the provisions and penalties of law governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenues shall apply to stamps provided for by this subchapter.
SEC. 4804. REQUIREMENTS ON MANUFACTURERS.
(a) PACKING.—
(1) NUMBER IN PACKAGES.—All white phosphorus matches shall be packed by the manufacturer thereof in packages containing 100, 200, 500, 1,000, or 1,500 matches each, which shall then be packed by the manufacturer in packages containing not less than 14,400 matches.
(2) STAMPING.—The manufacturer shall affix to every package containing 100, 200, 500, 1,000, or 1,500 matches an adhesive stamp of the required value and shall place thereon the initials of his name and the date on which such stamp is affixed, so that the same may not again be used.
§4801(a)(2)
