R A 1 1231 ' P5 UC . 1S13 Public ' Health UC-NRLF B 3 S^b SSb ^<. JUl 16 1 ij Regulations No. 32, May, 1913 : : United States Internal Revenue REGULATIONS CONCER^JING WHITE PHOSPHORUS MATCHES UNDER INTERNAL-REVENUE LAW (ACT APPROVED APRIL 9. 1912) Ir \ May, 1913 r. °' \ y WASHINGTON GOVERNMENT PRINTING OmCE 1913 WHITE PHOSPHORUS MATCH LAW. [Public No. 118— H. R. 20842.] AN ACT To provide for a tax upon white phosphorous matches, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this act 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 Donpoisonous compounds of white or yellow phosphorus. Sec. 2. That every manufacturer of white phosphorus matches shall register with the collector of internal revenue of the district his name or style, place of manufactory, and the place where such business is to be carried on; and a failure to register as herein provided and required shall subject such person to a penalty of not more than five hundred dollars. Every manufacturer of white phosphorus matches shall file with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such returns in relation to the business, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require. The bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in the penal sum of not less than one thousand dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Sec. 3. That all white phosphorus matches shall be packed by the manufacturer thereof in packages containing one hundred, two hundred, five hundred, one thousand, or one thousand five hundred matches each, which shall then be packed by the manu- facturer in packages containing not less than fourteen thousand four hundred matches, and upon white phosphorus matches manufactured, sold, or removed there shall be levied and collected a tax at the rate of two cents per one hundred matches, which shall be represented by adhesive stamps, and this tax shall be paid by the manu- facturer thereof, who shall affix to every package containing one hundred, two hun- dred, five hundred, one thousand, or one thousand five hundred matches such 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. Every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this section without so effectually canceling such stamp shall forfeit the sum of fifty dollars for every stamp in respect to which such offense is committed. Sec. 4. That every manufacturer of matches who manufactures, sells, removes, distributes, or offers to sell or distribute white phosphorus matches without there being affixed thereto an adhesive stamp, denoting the tax required by this act, effectu- ally canceled as provided by the preceding section, shall for each offense be fined not more than one thousand dollars and be imprisoned not more than two years. Every manufacturer of matches who, to evade the tax chargeable thereon, or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits or causes to be removed or conveyed away from or deposited in any place 93908°— 13 3 345 IGl 4 WHITE PHOSPHORUS MATCHES. any white phosphorus matches, sh ill lor each offense be fined not more than one thousand dollars and be imprisoned not more than two years, or both, and all such matches shall be forfeited. Sec. 5. That every person who affixes a stamp on any package of white phosphorus matches denoting a less amount of tax than that required by law shall for each offense be fined not more than one thousand dollars or be imprisoned not more than two years, or both. Sec. 6. That every person who removes, defaces, or causes or permits or suffers the removal or defacement of any such stamp, or who uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this act, shall for every such package in respect to which any such offense is committed be fined fifty dollars, and all such matches shall also be forfeited. Sec. 7. That every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax imposed by this act, or any part Ihereof, shall forfeit the factory and manufacturing apparatus used by him and all the white phosphorus matches and all raw material for the production of white phosphorus matches found in the factory and on the factory premises, or owned by him, and shall be fined not more than five thousand dollars or be imprisoned not more than three years, or both. All packages of white phosphorus matches subject to tax under this act that shall be found without stamps as herein provided shall be forfeited to the United States. Sec. 8. That the Commissioner of Internal Revenue shall cause to be prepared suit- able and special stamps for payment of the tax on white phosphorus matches provided for by this act. Such stamps shall be furnished to collectors, who shall sell the same only to duly qualified manufacturers. Every collect^tr shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer. All the provisions and penalties of existing laws governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue are hereby made to apply to stamps provided for by this act. Sec. 9. That whenever any manufacturer of white phosphorus matches sells or removes any white phosphorus matches without the use of the stamps required by this act, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector, who shall collect the same according to law. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal. Sec. 10. That on and after January first, nineteen hundred and thirteen, white phosphorus matches, manufactured wholly or in part in any foreign country, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by the government of the country in which such matches were manufactured as shall satisfy the Secretary of the Treasury that they are not white phosphorus matches. The Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of the pro-vdsions of this section. Sec. 11. That after January first, nineteen hundred and fourteen, it shall be unlaw- ful to export from the United States any white phosphorus matches. Any person guilty of violation of this section shall be fined not less than one thousand dollars and not more than five thousand dollars, and any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in WHITE PHOSPHORUS MATCHES. 5 such manner iw may be prescribed by the Secretary of the Treasury, who shall have power to issue such regulations to customs officers as are necessary to the enforcement of this section. Sec. 12. That every manufacturer of matches shall mark, brand, affix, stamp, or print, in such manner as tlie Commissioner of Internal Revenue shall prescribe, on every package of white phosphorus matches manufactured, sold, or removed by him, the factory number required under section two of this act. Every such manufacturer who omits to mark, brand, affix, stamp, or print such factory number on such pack- age shall be fined not more than fifty dollars for each package in respect of which such offense is committed. Every manufacturer of white phosphorus matches shall se- curely affix by pasting on each original package containing stamped packages of white phosphorus matches manufactured by him, a label, on which shall be printed, besides the number of the manufactory and the district in which it is situated, these words: "Notice. — The manufacturer of the white phosphorus matches herein contained has complied with all the requirements of law. Every person is cautioned not to use again the stamps on the packages herein contained under the penalty j^rovided by law in such cases." Every manufacturer of white phosphorus matches who neglects to affix such label to any original package containing stamped packages of white phos- phorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than fifty dollars for each package in respect of which such offense is committed. Sec. 13. That if any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment im- posed by any other section of this Act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined one thousand dollars for each offense, and all the white phosj^horus matches owned by him or in which he has any interest as owner shall be forfeited to the United States. Sec. 14. That all fines, penalties, and forfeitures imposed by this act may be recov- ered in any court of competent jurisdiction. Sec. 15. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act. Sec. 16. That sections thirty-one hundred and sixty-four to thirty-one hundred and seventy -seven, thirty-one hundred and seventy-nine to thirty-two hundred and forty -three, thirty-three hundred and forty-six as amended, thirty-four hundred and twenty-nine a^ amended, thirty-four hundred and forty-five to thirty-four hundred and forty-eight, thirty-four hundred and fifty to thirty-four hundred and sixty-three, all inclusive, of the Revised Statutes of the United States, and all other provisions and penalties of existing law relating to internal revenue so far as applicable, are hereby made to extend to and include and apply to the taxes imposed by this act and to the articles upon which and to the persons upon whom they are imposed. Sec. 17. That this act shall take effect on July first, nineteen hundred and thirteen, except as previously provided in this act; and except as to its application to the sale or removal of white phosphorus matches by the manufacturers, as to which it shall take effect on January first, nineteen hundred and fifteen. Approved, April 9, 1912. REGULATIONS NO. 33. REGULATIONS UNDER AN ACT ENTITLED "AN ACT TO PROVIDE FOR A TAX UPON WHITE PHOSPHORUS MATCHES. AND FOR OTHER PUR- POSES," APPROVED APRIL }), mt Treasury Department, Office of the Commissioner of Internal Kevenue, Washington, D. C, May 10, 1913. Article 1. Section 15 of the act of April 9, 1912, provides: That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may make all needful regulations for the carrying into effect of this act. Pursuant to the authority conferred by section 15, the following regulations governing the manufacture and removal of white phos- phorus matches are hereby promulgated. Art. 2. Section 1, of the act of April 9, 1912, defines white phos- phorus matches as follows: That for the purposes of this act the words "white phosphorus" shall be under- stood to mean the common poisonous white or yellow phosphorus used in the manu- facture of matches and not to include the nonpoisonous forms or the nonpoisonous compounds of white or yellow phosphorus. Under the definition of white phosphorus as given in section 1, matches made of the nonpoisonous forms or nonpoisonous compounds of white or yellow phosphorus are not subject to tax, nor the manufac- turers thereof to the operations of the law. Art. 3. For the purposes of determining which manufacturers of matches are subject to the provisions of this act, every manufacturer of matches will be required to file with the collector of the district in which his factory is located a statement, mider oath, setting forth the names of materials used in the matches produced by him and to furnish samples of the materials named and of the finished product to this office and to the Surgeon General of the Public Health Service for exammation. This shall be done whenever deemed necessary by the Commissioner of Internal Revenue and whenever a manufacturer may make a change in his process of manufacture. Art. 4. The Surgeon General of the Public Health Service shall cause to be examined in the Hygienic Laboratory from time to time samples of matches bought upon the open market, to determine 7 8 WHITE PHOSPHORUS MATCHES. whether they contam poisonous white or yellow phosphorus, and he shall report the result of such examinations to the Commissioner of Internal Revenue. Art. 5. If white or yellow j)hosphorus in any of its forms is used in the productioji of matches by the manufacturer, the Surgeon General of the Public Health Service shall cause to be made a thorough examijiation of the factory and materials entering into the produc- tion of matches, and a physical examination of the persons employed m such establishment, and he shall report his findings in the matter to the Commissioner of Internal Revenue. For the purpose of this investigation and examination any duly authorized officer of the Public Health Service shall have access to any match factory while in operation. Art. 6. Upon report of the findings of the Surgeon General, the collector of the district wherein the factory is located will be notified whether the manufacturer is exempt from the operations of the law, and, if not, the manufacturer will be requhed to register, file notice, bond, etc., as hereinafter provided. Section 2 provides: That every manufacturer of white phosphorus matches shall register with the col- lector of internal revenue of the district his name or style, place of manufactory, and the place where such business is to be carried on; and a failure to register as herein provided and required shall subject such person to a penalty of not more than five hundred dollars. Every manufacturer of white phosphorus matches shall file with the collector of internal revenue of the district in which his manufactory is located euch notices, inventories, and bonds, shall keep such books and render such returns in relation to the business, shall put such signs and affix such number to his factory and conduct his business under such surveillance of officers and agents as the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. The bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in the penal sum of not less than one thousand dollars; and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector, or under instructions of the Commissioner of Internal Revenue. Art. 7. The collector will, upon notification by the commissioner that the manufacturer is subject to the provisions of the law, require such manufacturer to register, file notice, bond, and inventories and thereafter render monthly returns as provided in section 2. Art. 8. After registration the manufacturer will file notice in duplicate on Form 213. Art. 9. Upon receipt of notice the collector will assign to the manufacturer a factory number, which applies to the manufactory, and shall not thereafter be changed. In case there is more than one manufacturer, or a single manufacturer having more than one factory in the same district, a separate and consecutive number shall be given each manufactory. WHITE PHOSPHORUS MATCHES. 9 Art. 10. The manufacturer shall thereupon place over the principal entrance to the building in which the business is carried on a sign with letters not less than 4 inches in length and of sufficient width, painted or gilded m colors so as to be easily discernible, giving the name and business and number of factory after the following form: JOHN DOE, Manufacturer of White Phosphorus Matches, Factory No. 1. Art. 11. If the raanufaclurer is also engaged in the production of matches not taxable under the act, the factory premises where the taxable and nontaxable matches are produced shall be entirely separate, or if in the same builduig, separated by solid walls or parti- tions, which shall extend from floor to ceiling. The manufacture of taxable and nontaxable matches on the same premises and with the same machinery is not permissible. Art. 12. Abond executed in duplicate on Form 214, revised, must be rendered to the collector by the manufacturer before commencement of business, and the penal sum thereof under section 2 must not be less than $1,000. The collector should require the bond to be in a penal sum of not less than any probable total liability which might 1) come a charge against the bond, computed upon the amount of the stamp tax due on the entire production of matches at the full esti- mated daily capacity of the factory for a period of 30 days. Tliis bond is a continuing one until replaced by a new instrument. Where there is a discontinuance of operation for a period, a new bond will be required upon resu option of business. Aflidavits of sureties in duplicate on Form 33, where personal sureties are given, and on Form 400, where a fidelity company acts as sole surety on the bond, must in every case accompany the bond. The instructions for preparation or execution of bonds and affi- davits of surety on the backs of these forms should be carefully observed. Art. 13. After registration, filing of notices and bonds as herein- before specified, every manufacturer of white phosphorus matches, before commencing busuiess, shall file with the collector of the district in wliich his factory is located an inventory in duplicate on Form 215, revised, and thereafter on the first day of July during continu- ance of operations, and a similar inventory in duplicate must be filed upon discontinuance or suspension of the business for a limited period, wliich should be marked ''closing inventory." Art. 14. Section 3 providts: That all white phosphorus matches shall be packed by the manufacturer thereof in packages containing one hundred, two hundred, five hundred, one thousand, or one thousand five hundred matches each, which shall then be packed by the 10 WHITE PHOSPHORUS MATCHES. manufacturer in packages containing not less than fourteen thousand four hundred matches, and upon white phosphorus matches manufactured, sold, or removed there shall be levied and collected a tax at the rate of two cents per one hundred matches, which shall be represented by adhesive stamps, and this tax shall be paid by the manufacturer thereof, who shall affix to every package containing one hundred, two hundred, five hundred, one thousand, or one thousand five hundred matches such 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. Every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this section without so effectually canceling such stamp shall forfeit the sum of fifty dollars for every stamp in respect to which such offense is committed. Section 4 is as follows: That every manufacturer of matches who manufactures, sells, removes, distributes, or offers to sell or distribute white phosphorus matches without there being affixed thereto an adhesive stamp, denoting the tax required by this act, effectually canceled as provided by the preceding section, shall for each offense be fined not more than one thousand dollars and be imprisoned not more than two years. Every manufac- turer of matches who, to evade the tax chargeable thereon, or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, shall for each offense be fined not more than one thousand dollars and be imprisoned not more than two years, or both, and all such matches shall be forfeited. Section 8 provides : That the Commispioner of Internal Revenue shall cause to be prepared suitable and special stamps for payment of the tax on white phosphorus matches provided for by this act. Such stamps shall be furnished to collectors, who shall sell the same only to duly qualified manufacturers. Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer. All the provisions and penalties of existing laws governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue are hereby made to apply to stamps pro^dded for by this act. Section 3 requires that all white phosphorus matches shall be packed in packages of 100, 200,500, 1,000, and 1,500 matches each, and these shall then be packed in packages containing not less than 14,400 matches and the tax levied by said section is to be repre- sented by adhesive stamps. To carry out the provision of section 3, suitable strip stamps to be affixed to the packages by adhesive material have been prepared and are issued in denominations of 2, 4, 10, 20, and 30 cents. These stamps must be securely affixed by the manufacturer so as to seal the packages of 100, 200, 500, 1,000, and 1,500 matches and the initials of the manufacturer and the date when such stamp is affixed placed thereon either by stencil or per- foration. The stenciling or perforating of stamps may be done before affixing to the packages where machines are employed for this pur- pose and where the stenciling or perforating of stamps after affixing would injure the packages. WHITE PHOSPHORUS MATCHES. 11 Art. 15. These stamps are furnished to collectors upon requisi- tion, who in turn will sell the same only ui)on requisition to duly qualified manufacturers. Art. 16. Packages for packing 100, 200, 500, 1,000, and 1,500 matches may be of any durable material which will permit the affixing and adhesion of the tax-paid stamps. Art. 17. Regulation under section 10 which prohibits the importa- tion of white phosphorus matches after January 1, 1913, and under section 11, forbidding the exportation of such matches from the United States after January 1, 1914, have been issued by the Cus- toms Division and approved by the Secretary. These are embodied in Treasury Decision 32975 of November 30, 1912, and are included herein for the information of manufacturers as follows: IMPORTS. 1. Exporters to the United States shall state in their declarations on invoices that none of the matches covered by the invoices are white phosphorus matches. They shall also file with the consul at the time of presenting the invoice for certification a certificate of official inspection by the government of the country in which the matches were manufactured, which shall show that the matches are not white phosphorus matches. 2. The consul shall verify the official character of the officer issuing the foreign certificate of inspection and shall forward the certificate with the invoice to the collector of customs of the port at which importation is to be made. 3. Importers will be required to make affidavit at the time of entry, stating, accord- ing to the best of their information and belief, that the shipment contains no white I^hosphorus matches. 4. The appraiser will state in his return on the invoice whether or not the ship- ment contains white phosphorus matches. 5. In the absence of proper foreign certificates of inspection, importers will be required to furnish upon entry a bond in a penal sum equal to the duties on the matches, conditioned upon the production of such certificate within six months. 6. The collector of customs will not release any matches unless he shall be satis- fied that they are not white phosphorus matches. EXPORTS. 7. Exporters from the United States will be required to file with the collector of customs, at least six hours before the matches are laden for exportation, a manifest, in duplicate, signed by the exporter, which shall state the date of exportation, the name of the exporting vessel, and the marks and numbers of the packages, with a specific description of the matches to be exported, to which manifest the exporter shall attach his affida\T.t that no white phosphorus matches are included in the shipment. 8. The collector of customs may require a numt)er of the packages offered for export to be opened and inspected. 9. The collector of customs will report to the department any violations of the law which he may discover. 10. The collector will detain matches brought to the United States in A-iolation of said law, pending instructions from the department or a decision of the court as to the final disjiosition of the matches. 12 WHITE PHOSPHORUS MATCHES. TIMR OF TAKING EFFECT. 11. These rejjulations will take effect January 1, 1913, with respect to the matches imported from foreign countries and will govern all shipments arriving in the United States on and after that date. 12. These regulations will take effect January 2, 1914, with respect to all matches exported from the United States and will govern all shipments offered for export on and after that date. Administrative details and correspondence relating to enforce- ment of regulations govern Liig importations and exportations is delegated to Division of Customs, Treasury Department. Art. 18. Section 12 of the act provides: That every manufaKurer of matches shall mark, brand, affix, stamp, or print, in such manner as the Commissioner of Internal Revenue shall prescribe, on every package of white phosphorus matches manufactured, sold, or removed by him, the factory number required under section 2 of this act. Every such manufacturer who omits to mark, brand, stamp, affix, or print such factory number on such package shall be fined not more than fifty dollars for each package in respect of which such offense is committed. Every manufacturer of white phosphorus matches shall securely affix by pasting on each original package containing stamped packages of white phosphorus matches manufactured by him a label, on which shall be printed, besides the nvimber of the manufactory and the district in which it is situated, these words : ' ' Notice. — The manufacturer of the white phosphorus matches herein contained has complied with all the requirements of law. Every person is cautioned not to use again the stamps on the package herein contained under penalty provided by law in such cases." Every manufacturer of white phosphorus matches who neglects to affix such label to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him and every person who removes any such label so affixed from any such original package shall be fined not more than fifty dollars for each package in re."?pect of which such offense is com- mitted. The factory number required under section 12 as provided for under these regulations must be printed or branded or lithographed on every package of white phosphorus matches removed by the manufacturer. Art. 19. In addition to the factory number required on the stamped packages of white phosphorus matches a caution label, as required by section 12, must be afhxed to the original package contammg these stamped packages. This label should be printed in black ink on white paper, or, if other colors are used, the prmting should be in strongest contrast to the background, so as to be distinct and legible. Art. 20. Under authority conferred by section 2 eveiy manu- facturer is required to keep a daily record on Form 662 showing the total of each material used each day and the total number of matches produced and the number of stamped packages and original pack- ages in which packed; also the total number of stamped packages and original packages, together with the total number of matches, disposed of each day as indicated by said form. WHITE PHOSPHOBUS MATCHES. 13 Art, 21. Each manufacturor shall render iii duplicate to the collector of internal revenue a monthly return on F'orm 660, which shall be a transcript of the daily record on Form 662 and must be verified under oath by the manufacturer or a duly qualified oflicer or agent. Art. 22. Manufacturers will be permitted, however, to substitute a bound copy of the monthly return on Form 660 in lieu of daily record on Form 662, if so desired, provided the entries on the return Form 660 are made daily, as required for the manufacturers' record. Art. 23. The names of customers to whom matches are consigned and the quantities so sold will not be entered in the manufacturers' daily record and monthly returns, but the manufacturer shall, upon request of any internal-revenue officer, furnish a record of all sales for such period as may be desired. Art. 24. Collectors will render a monthly statement of account on Form 661 covering the production and withdrawal of white phos- phorus matches manufactured in their respective districts after the manner prescribed by this form. Art. 25. Section 1-3 provides: That if any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this act prohibited, if there be no specific penalty, or punishment imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined one thousand dollars for each offense, and all the white phosphorus matches owned by him or in which he has any interest as owner shall be forfeited to the United States. And section 16 further provides: That sections thirty-one hundred and sixty-four to thirty-one hundred and seventy- seven, thirty-one hundred and seventy-nine to thirty-two hundred and forty-three, thirty-three hundred and forty-six as amended, thirty-four hundred and twenty-nine as amended, thirty-four hundred and forty-five to thirty -four hundred and forty-eight, thirty-four hundred and fifty to thirty-four hundred and sixty-three, all inclusive, of the ReAised Statutes oi the United States, and all other provisioijs and penalties of existing laws relating to internal revenue so far as applicable, are hereby made to extend to and include and apply to the taxes imposed by this act and to the articles upon which and to the persons upon whom they are imposed. Failure on the part of any manufacturer of white phosphorus matches to comply with the requirements of these regulations, or for violation thereof, will subject such manufacturer, where there is no specific penalty provided by this act for the violation, to the penalty denounced in section 13, and to the provisions of the Revised Statutes enumerated in section 16 of the act. Art. 26. Section 17 provides: That this act shall take effect on July first, nineteen hundred and thirteen, except as previously provided in this act; and except as to its application to the sale or removal of white phosphorus matches by the manufacturers, as to which it shall take effect on January first, nineteen hundred and fifteen. 14 WHITE PHOSPHORUS MATCHES. Under the above provisions of law, these regulations are effective on and after July 1, 1913, with respect to filing of notices, bonds, monthly returns, etc.; effective on January 1, 1915, as to the payment of tax on white phosphorus matches. W. H. OSBORN, Commissioner. Approved: W. G. McAdoo, Secretary of the Treasury, o I Tf T7f» c ry RNT* 14 DAY USE RETURN TO DESK FROM WHICH BORROWED This book is due on the last date stamped below, or on the date to which renewed. Renewed books are subject to immediate recall. :d. No. 642-2511 AUG 2 4 ]m AUG 10 1973 1 SEMT ON ILL JAN 2 7 W U- C. BERKELEY 1 LD 21-40m-2.'69 ^° c'eSSS"*" (J6057sl0)476— A-32 Berkeley I