CHAPTER TEN 
WHITE PHOSPHORUS MATCHES 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 661-676, U. S. C.) 
The sections of the law contained in this chapter are ar- 
ranged in the numerical sequence of the sections of the 
United States Code based thereon. Black-face numerals in 
the margin of the text indicate the section numbers of title 
26. ¢“ Internal Revenue,” of the code, unless otherwise stated. 
[Act of April 9, 1912 (37 Stat., 81) ; T. D. 1766] 
Sec. 
1. Meaning of the words “ white phos- 
phorus.” 
2. Manufacturer shall register, file 
notices, inventories, and bonds; 
keep books; make returns; put 
ap signs, and affix factory num- 
ber. 
3. How matches shall be packed; tax 
payable by stamps. Penalty for 
noncancellation. 
1. Penalties for selling, removing 
without stamping, and canceling 
stamps; for evading the tax. 
5. Penalty for affixing a stamp of less 
amount than the tax. 
8. Penalty for removing or defacing 
stamp or using stamp unlawfully 
to evade tax. 
7. Penalty for defrauding or attempt- 
ing to defraud the Government; 
forfeiture of unstamped matches. 
8. Stamps for payment of tax; ac- 
count to be kept by collector. Pro- 
visions and penalties of existing 
laws relative to stamps made ap- 
plicable. 
Sec. 
9. Assessment of tax on matches re- 
moved without stamps. 
10. Importation of white phosphorus 
matches prohibited. Regulations 
to be prescribed by Secretary of 
the Treasury. 
11. Exportation of white phosphorus 
matches prohibited; penalty for 
violation; confiscation and de- 
struction of matches exported. 
2. Marking, branding, stamping of 
packages; caution label; penal- 
ties for violation. 
13. Penalty for omitting things re- 
quired and for doing things for- 
bidden. 
14. Courts in which fines may be re- 
covered. 
15. Commissioner to make regulations. 
16. Provisions and penalties of existing 
law made applicable, 
17. Date act takes effect. 
Sec. 1. [Act of April 9,1912 (37 Stat.,81).] That for 661 
the purposes of this act the words “white phosphorus”. Meaning of 
shall be understood to mean the common poisonous white usr ~~ © oP" 
or yellow phosphorus used in the manufacture of matches 
and not to include the nonpoisonous forms or the non- 
oisonous compounds of white or yellow phosphorus. 
Sec. 2. That every manufacturer of white phosphorus 
matches shall register with the collector of internal reve- 
nue of the district his name or style, place of manufac- 
ory, and the place where such business is to be carried on: 
662 
Register, no. 
dces, inventories, 
ponds, books, re. 
turns, signs, and 
factory number 
t Regulations 32 (Mav. 1013). 
24 =