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gum can be removed by retail dealers from the original stamped pack. ages and placed in a show case provided for that purpose. They also ask whether samples of chewing gum, for salesmen or for free distribution, can be sent from the factory without being stamped.

You will advise them that chewing gum must be sold at retail from the original packages, and that retail dealers will not be permitted to remove the gum from the original stamped packages and place the same in the show case. There is a wide difference between a chewing-gum vending machine and a show case. The gum may be sold and delivered directly from the machine without assistance from any person, and the regulations relating to vending machines do not apply to show cases, and you will so advise the company.

There is no regulation permitting the manufacturer to distribute free samples of chewing gum upon which tax has not been paid.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Mr. C. E. SAPP, Collector Fifth District, Louisville, Ky.

(20258.)

Chewing gum-Destruction of stamps before reuse of cases.

Glass cases, when emptied, may be reused for packing chewing gum, the stamps first affixed to the packages to be destroyed before the case is reused.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., October 25, 1898.

SIR: This office has received your letter of the 22d instant, inclosing one from Mr. Charles Stark, 26 West Court street, Cincinnati, in which the question is asked whether a manufacturer will be permitted to reuse a glass case for packing chewing gum, the stamp first affixed to such package to be destroyed before the case is reused.

In reply, you are advised that there is no general or special provision of law which requires that a package containing chewing gum when emptied can not be reused for the same purpose for which it was originally intended. The act of June 13, 1898, under section 21, provides a penalty for reusing stamps. If the stamps first affixed to packages are first obliterated and destroyed, the office, as at present advised, sees no objection to the manufacturer reusing the packages and restamping the same according to the retail value of the gum put up therein before removal of the package from the place of manufacture.

Respectfully, yours, G. W. WILSON, Acting Commissioner. Mr. B. BETTMANN, Collector First District, Cincinnati, Ohio.

(20369.)

Chewing gum.

Manufacturers of chewing gum are not privileged to remove the same from stamped packages and repack it in unstamped packages for the use of their salesmen for distribution by them as free samples, or for any other purpose. The removal of samples from stamped packages and placing the same in other packages will be in violation of the object of the statute requiring a stamp, and of section 23, act of June 13, 1898.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., November 22, 1898.

SIR: This office has received your letter of the 18th instant, in which you state that the American Association of Chewing Gum Manufacturers hold that a manufacturer may take partial packages containing chewing gum and distribute them among their salesmen as samples, thus relieving them from carrying a full package, and you ask to be advised whether this will be contrary to the law, act of June 13, 1898, and regulations.

The regulations prescribe that samples for salesmen, or for mailing, or for free distribution, shall be taken only from packages which have been duly stamped, and section 23 of the act aforesaid provides that "manufacturers shall, at the end of each and every month, make, sign, and file with the collector of internal revenue a declaration in writing that no such article or commodity has during the preceding month been removed from the place of manufacture other than such as have been duly taken account of and charged with the stamp tax," and it is assumed that manufacturers have complied with the law in this respect and taken their samples from packages the tax on which had been paid, as evidenced by stamps affixed to such packages before the samples were removed therefrom.

The removal of samples from stamped packages and placing the same in other packages for the use of salesmen would be in violation of the object of the statute requiring a stamp. All goods upon which a tax is required to be paid by stamp, found upon the market or in the hands of any person other than the manufacturer at the place of manufac ture, will be subject to forfeiture to the United States.

The presence of the stamp is prima facie evidence that the tax on the article has been paid by the person whose initials appear in the cancellation of the stamp.

The absence of a stamp upon a package containing an article upon which a tax is levied by law is prima facie evidence that the tax has not been paid, and such article being separated from the original stamped package is a violation of the object of the law requiring stamps. Such package would not be protected, and the goods would be subject to forfeiture. Therefore, the office holds that manufacturers of chewing gum have no right to remove chewing gum from stamped packages and

repack the same in unstamped packages and deliver these packages to salesmen or other persons. The identity of the taxable article is lost whenever it is removed from the original package, and the person having such article in his possession for sale, or for distribution as free samples, will be deemed guilty of a misdemeanor under section 20 of the act of June 13, 1898, and subject to the penalties imposed by that section, as having removed, for consumption or sale, an article upon which a tax is imposed by that act without affixing thereto an adhesive stamp denoting the payment of the tax.

Respectfully, yours, G. W. WILSON, Acting Commissioner. Mr. J. M. KEMBLE, Collector Fourth District, Burlington, Iowa.

(20371.) Spruce gum.

Spruce gum, when intended for sale as a chewing gum, is subject to a tax of 4 cents on each retail dollar's worth, and 4 cents for each additional dollar or fractional part thereof.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., November 22, 1898. GENTLEMEN: This office has received your letter of the 17th instant, in which you ask whether spruce gum that has been cleaned is required to be stamped.

In reply you are advised that if it is your intention to retail the gum as a substitute for chewing gum it is subject to tax in your hand at the rate of 4 cents on each retail dollar's worth. To each box, jar, carton, or other package containing chewing gum of not more than one dollar of actual retail value a 4-cent stamp is required to be affixed. If such package exceeds one dollar of retail value, for each additional dollar or fractional part thereof an additional 4-cent stamp shall also be affixed. Respectfully, yours, G. W. WILSON, Acting Commissioner. Messrs. BROWN & PERRIN, Potsdam, N. Y.

CIRCUSES.

(See also EXHIBITIONS AND SHOWS; and DECISIONS 19799, p. 267; 19830, p. 148;

19960, p. 150.)
(19602.)

Special tax-Circus.

Special taxes required to be paid by small theatrical companies as well as circuses

and other exhibitions.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., June 28, 1898.

SIR: In reply to the inquiries addressed to you on the 18th and 24th instant by Mr. C. W. Burkart, of Seymour, Ind., *

you will

please inform him that the special tax imposed by paragraph 7 of section 2 of the act of June 13, 1898, applies * to a circus therein specially referred to.

This act goes into effect July 1, but a company not giving any performance in that month, but * at a later period, say, in the month of September, is only required to pay the special tax reckoned from the 1st day of September to the 1st day of July following, at the rate of $100 (sec. 3237, Rev. Stat.).

The full special tax of $100 is required to be paid by a circus when it gives a performance in the month of July. If no performance is given until a later month, the amount of special tax is to be reckoned from the first day of the month in which this liability began to the 1st day of July following, as hereinbefore stated. The full amount of special tax thus found due must be paid at once. It can not be received in installments.

Return thereof must be made and the special tax paid to the collector of the district in which such performance is first begun. A special-tax stamp will then be issued by him; and this stamp will answer for the company in any other collection district within the same State in which it is issued, in view of the special provision for this purpose contained in the statute.

Respectfully, yours,

N. B. SCOTT, Commissioner.

Hon. F. M. GRIFFITH, House of Representatives.

(19761.)

Special tax-Circuses.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., July 26, 1898.

SIR: Your letter of the 22d ultimo has been referred to this office, relating to the special tax of $100 imposed upon circuses by the provisions of paragraph 7 of section 2 of the act of June 13, 1898.

The terms of the law are such as to require the payment of this special tax for all shows traveling in the United States and coming within the definition of a circus therein given, viz, that "every building, space, tent, or area where feats of horsemanship or acrobatic sports or theatrical performances are exhibited shall be regarded as a circus." If, as you suggest, this "will surely create a monopoly and prac tically prohibit all small shows," such result can not be prevented by any ruling of this office.

The further provision "that no special tax paid in one State, Territory, or the District of Columbia shall exempt exhibitions from the tax 12593-8

in another State," etc., leaves no room for construction; and it must, therefore, be held that when a circus, exhibiting in the month of July in any State, has paid the special tax of $100, which this statute requires shall be paid, and in the following month goes into another State, special tax, at the rate of $100, reckoned from the first day of August to the first day of July following (under the provisions of section 3237, Revised Statutes, as amended, which apply to the new special taxes as well as to all others under the internal-revenue laws) must be paid, and the requisite special-tax stamp for that State must be taken out accordingly; and so on for every other State in which, during the year, the circus performances are exhibited.

Respectfully, yours,

G. W. WILSON, Acting Commissioner.

Mr. CHARLES C. WILSON, Charleston, W. Va.

(19944.)

Special tax-Show under canvas.

A show under canvas exhibiting, among other things, acrobatic and athletic exercises, but no feats of horsemanship, and having no menagerie, is not subject to special tax as a circus ($100) under paragraph 7 of section 2, act of June 13, 1898, if the acrobatic exercises are so few and simple as to make it unreasonable to hold that they constitute the show a circus.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., August 24, 1898. SIR: Your letter of the 16th instant has been received, inclosing a letter from Mr. J. L. Fusner, manager for Fusner Brothers, 128 Liberty street, Allegheny City, inquiring whether they are to be compelled to pay the same amount of special tax as a circus for a "small show under canvas, consisting of acrobatic and athletic exercises, but containing no riding acts or feats of horsemanship, and no menagerie."

You will please inform them that if the acrobatic exercises to which they refer are elaborate or extensive enough to bring them within the meaning of the words "acrobatic sports," in the sixth paragraph of section 2 of the act of June 13, 1898, they must pay special tax as a circus under that paragraph. But if these acrobatic exercises are so few and simple (such as a mere trapeze performance or the like) as to make it unreasonable to hold that they constitute the show a circus within the meaning of that paragraph, then and in that case the show may be regarded as coming within the terms of paragraph 8, and as, therefore, subject only to the special tax of $10 for each State in which they exhibit.

Respectfully, yours,

N. B. SCOTT, Commissioner. Mr. JAMES S. FRUIT, Collector Twenty-third District, Pittsburg, Pa.

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