i US--Office oF internal 
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 Regulations 66 tae Ne 
 Tax on pRyIne, cards. 
 

 
LIRPARY 
 OF THE 
 
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 UNIVERSITY GF BLINOKS 
 
 
 
 TREASURY DEPARTMENT 
 UNITED STATES INTERNAL REVENUE 
 
 REGULATIONS 66 
 
 RELATING TO 
 
 TAX ON PLAYING CARDS 
 
 UNDER 
 
 ACT OF AUGUST 27, 1894, AND 
 REVENUE ACT OF 1924 
 
 
 
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 AUGUST, 1924 
 FHE «'° 
 
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 WASHINGTON 
 GOVERNMENT PRINTING OFFICE 
 1924 
 

 
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TABLE OF CONTENTS 
 
 CuHarrer I.—General 
 
 Article 
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 CHAPTER IT.—Manufacturers of playing cards 
 
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 13. Penalty for removing playing cards for sale without payment of tax_ 
 14. Penalty for removing or reusing playing card stamps______________ 
 15. Penalty and forfeiture for removing, exposing, or concealing playing 
 Beaeeet Pon mete NO uSLA DI isaa. ook a 
 16. Penalty and forfeiture for removing, altering, and fraudulently 
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 17, Commissioner’s duty to assess omitted taxes_______-______________ 
 meme rnconea or torfeited: playing Cards... 22. 
 
 CHAPTER ITI.—The importation, reimportation, exportation of playing 
 cards, and tax free withdrawal thereof for use of the United States 
 
 19. 
 
 20. 
 
 21. 
 
 22. 
 
 23. 
 
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 Withdrawal of playing cards for use of United States____________ 
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Digitized by the Internet Archive 
 in 2021 with funding from 
 University of Illinois Urbana-Champaign 
 
 https://archive.org/details/regulations66relOOunit 
 
frh_ag Z 
 
 REGULATIONS 
 
 RELATING TO THE 
 
 TAX ON PLAYING CARDS 
 
 CHAPTER I 
 GENERAL 
 
 Arricte 1. Explanatory—The section or sections of the act of 
 August 27, 1894, relating to the manufacture and sale of playing 
 eards and such section or sections of the Revised Statutes and subse- 
 quent acts of Congress as are also applicable have been printed in 
 small type in these regulations immediately preceding the section to 
 which they most nearly relate. The sections of the act of August 27, 
 1894, and certain other acts of Congress referred to are printed in 
 their entirety on pages 13 to 15. 
 
 Sec. 321 (R.S.) The Commissioner of Internal Revenue, under the direction of 
 the Secretary of the Treasury, shall have general superintendence of the assess- 
 ment and collection of all duties and taxes now or hereafter imposed by any 
 law providing internal revenue; and shall prepare and distribute all the in- 
 structions, regulations, directions, forms, blanks, stamps, and other matters 
 
 pertaining to the assessment and collection of internal revenue. * * #* 
 Sec. 1001 (Rev. Act, 1924). The Commissioner, with the approval of the 
 
 » Secretary, is authorized to prescribe all needful rules and regulations for the en- 
 ©» forcement of this Act. : 
 
 Sec. 3447 (R.8.). * * * He [the Commissioner of Internal Revenue] 
 
 : may also make all such regulations, not otherwise provided for, as may have 
 
 become necessary by reason of any alteration of law in relation to internal 
 revenue. 
 
 Arr. 2. Authority for regulations—The Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treasury, is em- 
 powered to make regulations to carry out the law, or which are neces- 
 sary by reason of changes in the law, and to make all needful rules 
 and regulations for the enforcement of the provisions of the act of 
 August 27, 1894, and amendments thereof in subsequent revenue 
 acts. Regulations made in pursuance of such statutory authority 
 have the force of law. 
 
 Art, 3. Meaning of terms used—The word “person” may extend 
 to and include a partnership, association, company, or corporation, 
 as well as a natural person. The word “ company ” or “ association ” 
 when used in reference to a corporation embraces the words “ suc- 
 cessors or assigns of such company or association,” the same as if 
 such words or words of similar import were expressed. Words in 
 
 (1) 
 
2 
 
 the singular number or masculine gender may extend to and be 
 applied to several persons or things or to females, and similarly 
 the plural number may include the singular. The requirement of 
 an “oath” will be comphed with by affirmation in judicial form. 
 
 Sec. 3177 (R. 8.). Any collector, deputy collector, or inspector may enter, 
 in the daytime, any building or place where any articles or objects subject 
 to tax are made, produced, or kept, within his district, so far as it may be 
 necessary for the purpose of examining said articles or objects. And any 
 owner of such building or place, or person having the agency or superin- 
 tendence of the same, who refuses to admit such officer, or to suffer him to 
 examine such article or articles, shall, for every such refusal, forfeit five 
 hundred dollars. And when such premises are open at night, such officers may 
 enter them while so open in the performance of their official duties. * * #* 
 
 Sec. 3152 (R. §., as amended). The Commissioner of Internal Revenue may, 
 whenever in his judgment the necessities of the service so require employ 
 competent agents * * * and he may, at his discretion, assign any such 
 agent to duty under the direction of any officer of internal revenue, or to such 
 other special duty as he may deem necessary. * * * 
 
 The agents whose employment is authorized by this section shall be known 
 and designated as internal-revenue agents, and they shall have all the powers 
 of entry and examination conferred upon any officer of internal revenue, by 
 sections thirty-one hundred and _ seventy-seven * * * of the Revised 
 statutes: iit ac% 3% 
 
 And all the provisions of sections thirty-one hundred and _ sixty-Seven, 
 thrirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and 
 thirty-one hundred and seventy-one of the Revised Statutes shall apply to in- 
 ternal-revenue agents as fully as to internal-revenue officers. 
 
 Arr. 4. Authority to enter premises.—The right to enter in the day- 
 time any building or place where any articles or objects subject to 
 tax are made, produced, or kept, so far as it may be necessary for 
 the purpose of examining said articles or objects, is given the col- 
 lector, deputy collector, or inspector within his district, and any 
 internal-revenue agent whose employment is authorized by section 
 8152, Revised Statutes, as amended. See also section 1004, revenue 
 act of 1924. When such premises are open at night such officers may 
 enter them while open in the performance of their official duties. 
 Tf the owner of such building or place, or person in charge, refuses 
 to admit such officer or to permit him to examine such articles or 
 objects, applicable penalties will be invoked. The above right to 
 enter certain premises does not extend to private homes where it is 
 believed a fraud upon the revenue is being committed, which may be 
 entered only under authority of a search warrant. 
 
 A search warrant can not be issued but upon probable cause, sup- 
 ported by affidavit, naming or describing the person and particularly 
 describing the property and the place to be searched. Section 3, 
 Title XI, act of June 15, 1917 (40 Stat. 217, 228.) (For authority 
 for issuance of search warrants in internal-revenue cases see section 
 3462, Revised Statutes.) 
 
Cuarpter IT 
 
 MANUFACTURERS OF PLAYING CARDS 
 
 Sec. 46 (Act Aug. 27, 1894). * * * Every person who offers or exposes 
 for sale playing cards, whether the articles so offered or exposed are of foreign 
 manufacture and imported or are of domestic manufacture, shall be deemed the 
 manufacturer thereof and subject to all the duties, liabilities, and penalties 
 imposed by law in regard to the sale of domestic articles without the use of 
 the proper stamps denoting the tax paid thereon. * * * 
 
 Arr. 5. Manufacturer defined—(a) A manufacturer of playing 
 cards is (1) one who manufactures playing cards for sale or con- 
 sumption; (2) one who packs or repacks playing cards for sale; 
 (8) one who offers or exposes for sale packs of playing cards, either 
 domestic or imported, without the use of the proper stamps denoting 
 payment of the tax thereon. 
 
 (6) The person who cuts playing cards from large lithographed 
 sheets and finishes them is regarded as the manufacturer thereof 
 and not the lthographer. 
 
 (c) A person who cleans, gilds, reassembles, or repacks playing 
 cards previously tax paid is deemed a manufacturer of playing cards 
 and subject to all the liabilities thereof. 
 
 (dq) A club which resells packs of cards on which the stamps have 
 been broken incurs hability as a manufacturer of playing cards and 
 must restamp each package so sold. ) 
 
 Arr. 6. Manufacturers to register—LEvery manufacturer of playing 
 cards shall register with the collector for the district his name or 
 style, place of residence, trade or business, and the place where such 
 business is carried on, and failure to register as herein provided and 
 required shall subject such person to a penalty of $50 (sec. 40, act 
 Aug. 27, 1894). To register as required Form 277 should be modified 
 and used. The collector receiving a return for registry from one 
 intending to engage in the manufacture of playing cards will issue 
 to every such person or persons so registered a certificate of registry 
 on Form 382, which should be conspicuously posted in his place of 
 business. 
 
 Src. 1002 (a) (Rev. Act, 1924). * * * Every person liable to any tax im- 
 posed by this act, or for the collection thereof, shall keep such records, render 
 under oath such statements, make such returns, and comply with such rules 
 and regulations as the Commissioner, with the approval of the Secretary, may 
 from time to time prescribe. 
 
 Art. 7. Manufacturer’s monthly return—(a) Every manufacturer 
 or importer of playing cards must furnish to the collector of his 
 
 (3) 
 
4 
 
 district not later than the 10th day of each month an accurate 
 return, under oath, on Form 749, in duplicate, of the following 
 transactions in packs of playing cards during the preceding month: 
 The number on hand at the beginning of the month; the number 
 manufactured during the month; the number removed tax paid and 
 for export during the month; the number on hand at the end of 
 the month; and the values of all stamps purchased and used during 
 the month. Blanks, Form 749, are furnished by collectors of inter- 
 nal revenue. 
 
 (6) A return on Form 749 must be submitted each month to date 
 of closing. Any stock of playing cards on hand when the business 
 is discontinued must be accounted for on monthly returns. Both 
 copies of the return for the last month must be marked “ Final 
 returns.” 
 
 Sec. 800 (Rev. Act, 1924). On and after the expiration of thirty days after 
 the enactment of this act there shall be levied, collected, and paid, * * * 
 (Schedule A-11, Playing Cards:) upon every pack of playing cards containing 
 not more than fifty-four cards, manufactured or imported, and sold, or removed 
 for consumption or sale, a tax of 10 cents per pack. (Sec. 38 act Aug. 27, 1894, 
 original taxing section.) 
 
 Sec. 46 (Act Aug. 27, 1894). That the tax on playing cards shall be paid by 
 the manufacturer thereoD *o°* “* 
 
 Arr, 8. Tax on playing cards——The rate of tax on playing cards is 
 10 cents per pack containing not more than 54 cards. Mach addi- 
 tional 54 cards or fraction thereof in a pack constitutes a new pack 
 on which tax must be paid at the rate of 10 cents each. For ex- 
 ample, if a pack contains 120 cards it must be considered as con- 
 stituting three packs, two packs of 54 cards and one of 12 cards and 
 each such pack would be subject to tax of 10 cents, making a total 
 tax of 30 cents due thereon. 
 
 The tax on playimg cards accrues upon removal from the fac- 
 tory or place where made, or upon sale prior to such remoyal, and is 
 to be paid by the manufacturer thereof by the affixing of stamps be- 
 fore removal. (See Art. 5 defining a manutacturer of playing 
 cards and Art. 11 relative to affixing stamps. ) 
 
 The tax applies to ordinary playing cards such as are used in 
 playing games of skill or chance such as “ poker,” “ euchre,” “ pin- 
 ochle,” and the like, and to cards that may be used in lieu of ordi- 
 nary playing cards. Cards for the game of “authors,” so called, and 
 the like, differing wholly from ordinary cards, are not subject to tax. 
 
 Miniature playing cards, playing cards with advertising matter 
 printed thereon, and so-called “ fortune-telling,” “ magic,” or “ trick ” 
 decks composed wholly or in part of playing cards or cards that may 
 be used in heu of playing cards are all subject to the tax. 
 
D 
 
 Where packages of playing cards are sent out from the fac- 
 tory duly stamped and are thereafter opened and stamp broken, 
 the cards can not be returned to the packages and sold under a broken 
 stamp; a new stamp must be affixed to each package and duly 
 canceled. 7 
 
 If cards are reassembled from packs on which tax has been paid, 
 each deck must show the requisite stamp. 
 
 Sec. 41 (Act Aug. 27, 1894). That the Commissioner of Internal Revenue 
 shall cause to be prepared, for payment of the tax upon playing cards, suitable . 
 stamps denoting the tax thereon. Such stamps shall be furnished to collectors 
 requiring them, and collectors shall, if there be any manufacturers of playing 
 ecards within their respective districts, keep on hand at all times a supply 
 equal in amount to two months’ sales thereof, and shall sell the same only to 
 such manufacturers as have registered as required by law and to importers 
 of playing cards, who are required to affix the same to imported playing 
 cards oFrrtiig*. 
 
 Sec. 805 (a) (Rey. Act 1924). The commissioner shall cause to be prepared 
 and distributed for the payment of the taxes prescribed in this title suitable 
 stamps denoting the tax on the document, articles, or thing [playing cards] 
 - to which the same may be affixed, * * *, 
 
 Arr, 9. Stamps for payment of tax.—Stamps have been prepared 
 pursuant to law, for payment of the tax on playing cards, and 
 have been furnished to collectors for sale only to such manufacturers 
 as have registered as required by law and to importers of playing 
 cards. 
 
 Arr. 10. Use of order forms for stamps.—Manufacturers must use 
 Form 218 in ordering playing card stamps. This form is printed 
 by the Government only and furnished to collectors for distribu- 
 tion. Kach such order form must be accompanied by the proper 
 remittance for the full amount of the order. Unless otherwise 
 directed stamps will be sent by ordinary mail at the risk of the 
 purchaser. If ordered to be sent by registered mail, the order must 
 be accompanied by 10 cents additional to pay registry fee. Stamps 
 will also be forwarded by express at the expense of the taxpayer. 
 
 Sec. 805 (a) (Rev. Act, 1924). * * * The commissioner * * * = ghall 
 prescribe such method for the affixing of said stamps in substitution for or 
 in addition to the method provided in this title as he may deem expedient. 
 
 Arr, 11. Affixing stamps——lHach pack of playing cards, except as 
 hereinafter provided, shall prior to sale, or before removal from 
 the place where manufactured, packed, reassembled, or repacked, 
 have securely affixed thereto proper internal revenue stamp or 
 stamps of such denomination as will cover fully the tax thereon. 
 Such stamp or stamps shall be affixed in such manner as to seal 
 the pack and to necessitate the stamp or stamps being torn in two 
 pieces when the pack is opened. 
 
 5791°—24——2 
 
6 
 
 Where playing cards are packed in leather, plush, celluloid, orna- 
 mental, or metal cases, the stamps denoting payment of the tax 
 thereon may be affixed to inside wrappers instead of to the cases 
 proper, provided one of the following methods of packing and 
 stamping is used: 
 
 (a) Paper bands not less than one-half inch wide must be ex- 
 tended around the entire pack of cards, both the long and short 
 way, and securely fastened together with paste or mucilage at the 
 intersection on the back of the pack so that the pack can not be 
 separated without breaking the bands. ‘The internal-revenue stamp 
 must be affixed to the pack in such manner that it will adhere 
 partly to one of the bands and partly to the back of the top card 
 so that removal of the bands will necessitate tearing the stamp in 
 two. If desired an extra blank card may be placed on top of the 
 pack for the purpose of attaching a part of the stamp thereto. 
 
 (b) The package of cards must be completely wrapped with 
 paper, securely sealed with paste or mucilage, and the internal- 
 revenue stamp affixed across the place where the wrapper is sealed 
 in such manner as. to necessitate tearing the stamp in two when 
 the cards are removed from the wrapper. 
 
 Sec. 39 (Act Aug. 27, 1894). That in all cases where an adhesive stamp is used 
 for denoting the tax imposed by this act upon playing cards, except as herein- 
 after provided, the person using or affixing the Same shall write thereon the 
 initials of his name and the date on which such stamp is attached or used so 
 that it may not again be used. And every person who fraudulently makes 
 use of an adhesive stamp to denote any tax imposed by this act without so ef- 
 fectually cancelling and obliterating such stamp shall forfeit the sum of fifty 
 dollars. The Commissioner of Internal Revenue is authorized to prescribe such 
 method for the cancellation of stamps as substitute for, or in addition to the 
 method prescribed in this section as he may deem expedient and effectual. And 
 he is authorized, in his discretion, to make the application of such method im- 
 perative upon the manufacturers of playing cards. 
 
 Sec. 804 (Rey. Act, 1924). Whenever an adhesive stamp is used for de- 
 noting any tax imposed by this title, except as hereinafter provided, the person 
 using or affixing the same shall write or stamp or cause to be written or 
 stamped thereupon the initials of his or its name and the date upon which the 
 Same is attached or used, so that the same may not again be used: Provided, 
 That the Commissioner may prescribe such other method for the cancellation of 
 such stamps as he may deem expedient. 
 
 Arr. 12. Cancellation of stamps.—({a) Each stamp affixed to a pack- 
 age of playing cards must be canceled by writing or printing in ink 
 across the face of the stamp the initials of the manufacturer and 
 the date on which the stamp was affixed. 
 
 (6) Every person who fraudulently makes use of an adhesive 
 stamp to denote payment of the tax on playing cards without can- 
 celing the stamp as above provided shall forfeit the sum of fifty 
 dollars. 
 
7 
 
 Arr, 13. Penalty for removing playing cards for sale or consumption 
 without payment of tax—Whenever any person makes, prepares, and 
 sells or removes for consumption or sale, playing cards, whether of 
 domestic manufacture or imported, upon which a tax is imposed by 
 law, without affixing thereto an adhesive stamp denoting the tax be- 
 fore mentioned, he shall incur a penalty of fifty dollars for every 
 omission to affix such stamps. (Sec. 43, act Aug. 27, 1894.) Who- 
 ever manufactures or imports and sells, or offers for sale, or causes 
 .to be manufactured or imported and sold, or offered for sale, any 
 playing cards, * * * without the full amount of tax being duly 
 paid is guilty of a misdemeanor and upon conviction thereof shall 
 pay a fine of not more than one hundred doHars for each offense. 
 (Sec. 802 (b) Rev. Act, 1924.) 
 
 Arr. 14. Penalty for removing or reusing playing card stamps.—That 
 every manufacturer or maker of playing cards who, after the same 
 are made, and the particulars hereinbefore required as to stamps 
 have been complied with, takes off, removes, or detaches, or causes, 
 or permits, or suffers to be taken off, or removed, or detached, any 
 stamp, or who uses any stamp, or any wrapper or cover to which 
 any stamp is affixed, to cover any other article or commodity than 
 that originally contained in such wrapper or cover, with such stamp 
 when first used, with the intent to evade the stamp duties, shall, for 
 every such article, respectively, in respect of which any such offense 
 is committed, be subject to a penalty of fifty dollars, to be recovered 
 together with the costs thereupon accruing; and every such article or 
 commodity as aforesaid shall also be forfeited. (Sec. 44, act Aug. 
 27, 1894.) | 
 
 Arr. 15. Penalty and forfeiture for removing, exposing, or concealing 
 playing cards without affixing stamps.——Every maker or manufacturer 
 of playing cards who, to evade the tax or duty chargeable thereon, 
 or any part thereof, sells, exposes for sale, sends out, removes, or 
 delivers any playing cards before the duty thereon has been fully 
 paid, by affixing thereon the proper stamp, as provided by law, or 
 who, to evade as aforesaid, 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 such 
 article or commodity, shall be subject to a penalty of fifty dollars, 
 together with the forfeiture of any such article or SE eto a (Sec. 
 45, act Aug. 27, 1894.) 
 
 Arr. 16. Penalty and forfeiture for removing, altering, and fraudu- 
 lently using playing card stamps.—That whoever— 
 
 (a) Fraudulently cuts, tears, or removes from any vellum, parch- 
 ment, paper, instrument, writing, package, or article, upon which any 
 tax is imposed by this title, any adhesive stamp or the impression of 
 
8 
 
 any stamp, die, plate, or other article provided, made, or used in 
 pursuance of this title; 
 
 (b) Fraudulently uses, joins, fixes, or places to, with, or upon any 
 vellum, parchment, paper, instrument, writing, package, or article, 
 upon which any tax is imposed by this title, (1) any adhesive stamp, 
 or the impression of any stamp, die, plate, or other article, which 
 has been cut, torn, or removed from any other vellum, parchment, 
 paper, instrument, writing, package, or article, upon which any tax 
 is imposed by this title; or (2) any adhesive stamp or the impression. 
 of any stamp, die, plate, or other article of insufficient value; or (3) 
 any forged or counterfeited stamp, or the impression of any forged 
 or counterfeited stamp, die, plate, or other article; 
 
 (c) Willfully removes, or alters the cancellation, or defacing 
 marks of, or otherwise prepares, any adhesive stamp, with intent to 
 use, or cause the same to be used, after it has been already used, or 
 knowingly or willfully buys, sells, offers for sale, or gives away, any 
 such washed or restored stamp to any person for use, or knowingly 
 uses the same; 
 
 (d) Knowingly and without lawful excuse (the burden of proof 
 of such excuse being on the accused) has in possession any washed, 
 restored, or altered stamp, which has been removed from any vellum, 
 parchment, paper, instrument, writing, package, or article; 
 
 Ts guilty of a misdemeanor, and upon conviction shall be punished 
 by a fine of not more than $1,000 or by imprisonment for not more 
 than five years, or both, and any such reused, canceled, or counter- 
 feit stamp and the vellum, parchment, document, paper, package, or 
 article upon which it is placed or impressed shall be forfeited to the 
 United States. (Sec. 803, Rev. Act, 1924.) 
 
 Sec. 47 (Act Aug. 27, 1894). That whenever any article upon which a tax 
 is required to be paid by means of a stamp is sold or removed for sale by the 
 manufacturer thereof, without the use of the proper stamp, in addition to the 
 penalties imposed by law for such sate or removal, it shall be the duty of the 
 Commissioner of Internal Revenue, within a period of not more than two 
 years after such removal or sale, upon such information as he can obtain to 
 estimate the amount of the tax which has been omitted to be paid, and to make 
 an assessment therefor upon the manufacturer or producer of such article. He 
 shall certify such assessment to the collector, who shall immediately demand 
 payment of such tax, and upon the neglect or refusal of payment by such 
 manufacturer or producer shail proceed to collect the same in the manner 
 provided for. the collection of other assessed taxes. 
 
 Sec. 1009 (a) (Rev. Act, 1924). Except as provided in * * * gubdi- 
 visions (0) and (c) of this section, all internal-revenue taxes shall, notwith- 
 standing the provisions of section 3182 of the Revised Statutes or any other 
 provision of law, be assessed within four years after such taxes became 
 duesytia ce cm. 
 
 (0) In case * * * of a willful attempt in any manner to defeat or 
 evade tax, the tax may be assessed, * * * at any time. 
 
a 
 
 Arr. 17. Commissioner’s duty to assess omitted taxes— The law makes 
 it the duty of the commissioner, upon satisfactory proof, to estimate 
 the amount of tax omitted to be paid whenever any manufacturer of 
 playing cards sells or removes for sale any playing cards liable to 
 payment of tax by stamps, without the use of the proper stamps, 
 and to make an assessment therefor and to certify the same to the 
 collector of the district for collection. Such assessment must be 
 made within four years from the date when the tax became due, 
 except that in the case of a willful attempt in any manner to defeat 
 or evade tax, assessment may be made at any time. Assessments will 
 be predicated upon prima facie evidence of the sale or removal of 
 playing cards by manufacturers without the use of the proper stamps 
 obtained and reported by deputy collectors or other internal-revenue 
 officers, or from other facts and circumstances reported by such 
 officers. The tax so assessed shall be in addition to the penalties im- 
 posed by law for such sale or removal. 
 
 Arr, 18. Abandoned or forfeited playing cards—(a) All playing 
 ecards which have been abandoned, forfeited, or seized under warrant 
 of distraint, and which are sold by order of court or of any Govern- 
 ment officer for the benefit of the United States, or by a sheriff, 
 constable, or other municipal officer under any writ, execution, or 
 process or order of any court, shall, before delivery by such officer, 
 be properly packed and have the requisite stamps affixed and can- 
 celed. With reference to the procurement and cancellation of stamps 
 in eases of sales referred to in this article, instructions will be given 
 as to the procedure according to the facts in the individual case. 
 
Crarrer III 
 
 THE IMPORTATION, REIMPORTATION, EXPORTATION OF PLAYING 
 CARDS AND TAX FREE WITHDRAWAL THEREOF FOR USE OF 
 THE UNITED STATES 
 
 Sec. 46 (Act Aug. 27, 1894). That the tax on playing cards shall be paid by 
 the manufacturer thereof. Every person who offers or exposes for sale playing 
 cards, whether the articles so offered or exposed are of foreign manufacture 
 and imported or are of domestic manufacture, shall be deemed the manufacturer 
 thereof, and subject to ali the duties, liabilities, and penalties imposed by law 
 in regard to the sale of domestic articles without the use of the proper stamps 
 denoting the tax paid thereon, and all such articles of foreign manufacture 
 shall, in addition to the import duties imposed on the same, be subject to the 
 stamp tax prescribed in this Act. 
 
 Sec. 41 (Act Aug. 27, 1894). That the Commissioner * * * ghall cause 
 to be prepared, for payment of the tax upon playing cards, suitable stamps 
 
 te ee) 
 
 * * * and.collectors shall. *.* * sell same .to * .* * Siiapopereo ge 
 
 playing cards, who are required to affix the same to imported playing cards 
 Co oo * 
 
 Sec. 800 (Rev. Act 1924). On and after the expiration of thirty days after the 
 enactment of this Act there shall be levied, collected, and paid, * * #* 
 (Schedule A-11 Playing Cards:) upon every pack of playing cards containing 
 not more than fifty-four cards, manufactured or imported, and sold, or removed 
 for consumption or sale, a tax of 10 cents per pack. (Sec. 38, Act Aug. 27, 1894, 
 original taxing section.) 
 
 Arr. 19. Imported playing cards—(a) Liability to tar—Playing 
 cards imported from foreign countries must be taxpaid at the rate 
 of 10 cents per pack of not more than fifty-four cards. Such tax is 
 in addition to any import duty imposed thereon and must be paid 
 by affixing the required stamps prior to release of the cards from 
 customs custody. 
 
 (6) Purchase of stamps.——Stamps for the tax payment of im- 
 ported playing cards will be sold to the owner or consignee of such 
 merchandise by the collector of internal revenue of the district in 
 which is located the office of the collector of customs where the cus- 
 toms entry is filed, and only upon requisition therefor (Customs 
 Cat. 3493) duly executed by an authorized customs officer, (See art. 
 10 for details other than the form to be used in making the order.) 
 
 (c) Stamping and canceling stamps.—Internal-revenue stamps shall 
 be affixed by the owner or consignee of imported playing cards while 
 they are in the custody of the proper customs officer, and such cards 
 shall not pass out of the custody of such officer until the requisite 
 stamps are affixed and canceled. The method of affixing stamps to do- 
 mestic playing cards prescribed in article 11 is hereby made applicable 
 to imported playing cards. ach stamp so affixed must be canceled 
 
 | (10) 
 
11 
 
 by writing or printing in ink across the face of the stamp the initials 
 of the owner or consignee and the date on which the stamp was 
 
 affixed. 
 
 REIMPORTATION 
 
 Sec. 314 (Act Sept. 21, 1922). That upon the reimportation of articles once 
 exported, of the growth, product, or manufacture of the United States, upon 
 which no internal tax has been assessed or paid, or upon which such tax 
 has been paid and refunded by allowance or drawback, there shall be levied, 
 collected, and paid a duty equal to the tax imposed by the internal-revenue 
 laws upon such articles, except articles manufactured in bonded warehouses 
 and exported pursuant to law, which shall be subject to the same rate of 
 duty as if originally imported, but proof of the identity of such articles shall 
 be made under general regulations to be prescribed by the Secretary of the 
 Treasury. 
 
 Arr. 20. Reimported playing cards—When playing cards produced 
 in the United States which have been duly exported without pay- 
 ment of tax are reimported they are liable to customs duty equal to 
 the tax imposed by the internal-revenue laws upon such product. 
 All packs of reimported playing cards must have customs inspection 
 stamps affixed to denote payment of duty thereon. Such packages 
 are not required to have internal-revenue stamps affixed. 
 
 EXPORTATION 
 
 src. 43 (Act Aug. 27, 1894). * * * That playing cards may be removed 
 from the place of manufacture for export to a foreign country, without 
 payment of tax or affixing stamps thereto, under such regulations and the filing 
 of such bonds as the Commissioner of Internal Revenue, with the approval of 
 the Secretary of the Treasury, may prescribe. 
 
 
 
 Ant. 21. Exportation of playing cards——(a) The regulations relat- 
 ing to exportation of playing cards without the payment of tax un- 
 der the above section of law are prescribed in Regulations No. 29, 
 revised August, 1914, as amended. Copies thereof may be obtained 
 from collectors of internal revenue or from the office of the Commis- 
 sioner of Internal Revenue. Packs of cards sent abroad even as sam- 
 ples must comply with all the provisions of law and regulations 
 relating to the exportation of playing cards. No provision has been 
 made by law for allowance of drawback on playing cards exported 
 taxpaid. 
 
 (6) Playing cards withdrawn free of tax for export must be con- 
 signed by the manufacturer in care of the collector of customs at 
 the port of export and under no circumstances shall such cards be 
 consigned by the manufacturer to another manufacturer or dealer or 
 exporter notwithstanding such other manufacturer or dealer or ex- 
 porter intends to export the cards so removed. Exportation of play- 
 ing cards in every instance must be made direct from the factory 
 without any stoppage in transit. 
 
12 
 
 WITHDRAWAL FOR USE OF THE UNITED STATES 
 
 Sec. 3464 (R. 8.) The privilege of purchasing supplies of goods imported from 
 foreign countries for the use of the United States, duty free, which now does or 
 hereafter shall exist by provision of law, shall be extended, under such regula- 
 tions as the Secretary of the Treasury may prescribe, to all articles of domestic 
 production which are subject to tax by the provisions of this title. 
 
 Arr. 22. Withdrawal of playing cards for use of United States.—The 
 regulations governing the withdrawal of playing cards free of tax 
 for use of the United States are prescribed in Regulations No. 34, 
 revised. Copies thereof may be obtained from collectors of internal 
 revenue or from the office of the Commissioner of Internal Revenue. 
 
 Arr. 23. Promulgation of regulations—In pursuance of law the 
 foregoing regulations are hereby made and promulgated and all rul- 
 ings inconsistent therewith are hereby revoked. 
 
 C. R. Nasu, 
 Acting Commissioner of Internal Revenue. 
 Approved September 23, 1924: | 
 A. W. MeEtion, 
 Secretary of the Treasury. 
 
APPENDIX 
 
 Extracts from act August 27, 1894, and Rev. Act of 1924, rela- 
 tive to the manufacture and sale of playing cards. 
 
 Sec. 38. That on and after the first day of August, eighteen hundred and 
 ninety-four, there shall be levied, collected, and paid, by adhesive stamps, a 
 tax of two cents for and upon every pack of playing cards containing not 
 more than fifty-four cards, manufactured and sold or removed, and also upon 
 every pack in the stock of any dealer on and after that date; and the Commis- 
 sioner of Internal Revenue, with the approval of the Secretary: of the Treasury, 
 shall make regulations as to dies and adhesive stamps. 
 
 Sec. 89. That in all cases where an adhesive stamp is used for denoting the 
 tax imposed by this act upon playing cards, except as hereinafter provided. 
 the person using or affixing the same shall write thereon the initials of his name 
 and the date on which such stamp is attached or used, so that it may not 
 again be used. And every person who fraudulently makes use of an adhesive 
 stamp to denote any tax imposed by this act without so effectually canceling 
 and obliterating such stamp shall forfeit the sum of fifty dollars. The 
 Commissioner of Internal Revenue is authorized to prescribe such method for 
 the cancellation of stamps as substitute for, or in addition to the method pre- 
 scribed in this section as he may deem expedient and effectual. And he is 
 authorized, in his discretion, to make the application of such method imperative 
 upon the manufacturers of playing cards. 
 
 Sec. 40. That every manufacturer of playing cards shall register with the 
 eollector of the district his name or style, place of residence, trade, or business, 
 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 
 fifty dollars. 
 
 Sec. 41. That the Commissioner of Internal Revenue shall cause to be pre- 
 pared, for payment of the tax upon playing cards, suitable stamps denoting 
 the tax thereon. Such stamps shall be furnished to collectors requiring them, 
 and collectors shall, if there be any manufacturers of playing cards within 
 their respective districts, keep on hand at all times a supply equal in amount 
 to two months’ sales thereof, and shall sell the same only to such manu- 
 facturers as have registered as required by law and to importers of playing 
 eards, who are required to affix the same to imported playing cards, and to 
 persons who are required by law to affix the same to stocks of playing cards 
 on hand when the tax thereon imposed first takes effect. Every collector 
 shall keep an account of the number and denominate values of the stamps sold 
 by him to each manufacturer and to other persons above described. 
 
 Sec. 42. That if any person shail forge or counterfeit, or cause or procure to 
 be forged or counterfeited, any stamp, die, plate, or other instrument, or any 
 part of any stamp, die, plate, or other instrument which shall have been pro- 
 vided or may hereafter be provided, made, or used in pursuance of the provi- 
 sions of this act or of any previous provisions of law on the same subjects, or 
 shall forge, counterfeit, or resemble, or cause or procure to be forged, counter- 
 feited, or resembled the impression or any part of the impression of any such 
 stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall 
 
 (13) 
 

 

 
 
 
 
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