Benders War Revenue Law 1914 An Act to Increase the Internal Revenue And for

Cover Benders War Revenue Law 1914 An Act to Increase the Internal Revenue And for
Benders War Revenue Law 1914 An Act to Increase the Internal Revenue And for
Statutes United States Laws
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(1878) German Sav. Bk. V. Archbold, 15 Blatch. 398.
APPLIES TO DEALERS IN DOMESTIC AND FOREIGN ARTICLES AS WELL AS MANU- FACTURERS; IMPORTED ARTICLES PAY DUTY AND STAMP TAX.
Sec. 21. That the stamp taxes prescribed in this Act on the articles provided for in Schedule B shall attach to all such articles and things sold or removed for sale thirty days after the approval of this Act. Every person, except as otherwise provided in this Act, who offers or exposes for sale any article or thing provide
...d for in said Schedule B, whether the article so offered or exposed is of foreign manufac- ture and imported or of domestic manufacture, shall be deemed the manufacturer thereof, and shall be subject to all the taxes, liabilities, and penalties im- posed by law for the sale of articles without the use of the proper stamp denoting the tax paid thereon; and all such articles of foreign manufacture shall, in addition to the import duty imposed on the same, be subject to the stamp tax prescribed in this Act: Provided further, That internal revenue stamps re- quired by existing law on imported merchandise shall be affixed thereto and canceled at the expense of the owner or importer before the withdrawal of such merchandise for consumption, and the Secre- 78 THE WAR REVENUE LAW.

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