344 
WHITE PHOSPHORUS MATCHES 
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 phos- 
phorus 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 of- 
ficers and agents as the Commissioner of Internal Reve- 
nue, 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 col- 
lector 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 sure- 
ties required at the discretion of the collector or under 
instructions of the Commissioner of Internal Revenue. 
663 Src. 3. That all white phosphorus matches shall be 
sign, how packed by the manufacturer thereof in packages contain- 
Pole by stamps, INg one hundred, two hundred, five hundred, one thou- 
Penoliy, sand, or one thousand five hundred matches each, which 
shall then be packed by the manufacturer in packages 
containing not less than fourteen thousand four hundred 
matches, and upon white phosphorus matches manu- 
factured, sold, or removed there shall be levied and col- 
lected 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. 
664 Sgo. 4. That every manufacturer of matches who man- 
penalties for Ufactures, sells, removes, distributes, or offers to sell or 
selling, removing distribute, white phosphorus matches without there being 
mad tor evading affixed thereto an adhesive stamp, denoting the tax re- 
tax. quired 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 manufacturer of matches who, to 
avade 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 re- 
moved 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 impris-