WHITE PHOSPHORUS MATCHES 345 
oned not more than two years, or both. and all such 
matches shall be forfeited. 
Sec. 5. That every person who affixes a stamp on any 665 
package of white phosphorus matches denoting a less, Penalty for af 
amount of tax than that required by law shall for each less amount than 
offense be fined not more than one thousand dollars or be tx 
imprisoned not more than two years, or both. 
Sec. 6. That every person who removes, defaces, or 666 
causes or permits or suffers the removal or defacement of Penalty for re 
any such stamp, or who uses any stamp or any package to ingstamp or using 
which any stamp is affixed to cover any other white phos- mp uriawtully. 
phorus matches than those originally contained in such 
package with such stamp when first used, to evade the 
tax imposed by this act, shall for every such package in 
respect to which any such offense is committed be fined 
fifty dollars, and all such matches shall also be forfeited. 
Sec. 7. That every manufacturer of white phosphorus 667 
matches who defrauds or attempts to defraud the United , Fepalty- = De 
States of the tax imposed by this act, or any part thereof, tempting to de- 
shall forfeit the factory and manufacturing apparatus or ences oe 
used by him and all the white phosphorus matches and matches. 
all raw material for the production of white phosphorus 
matches found in the factory and on the factory premises, 
or owned by him, and shall be fined not more than five 
thousand dollars or be imprisoned not more than three 
years, or both. All packages of white phosphorus matches 
subject to tax under this act that shall be found without 
stamps as herein provided shall be forfeited to the United 
States. 
Sec. 8. That the Commissioner of Internal Revenue 668 
shall cause to be prepared suitable and special stamps for Stare: ac 
payment of the tax on white phosphorus matches pro- by collector 
vided for by this act. Such stamps shall be furnished to 
collectors, who shall sell the same only to duly qualified 
manufacturers. Every collector shall keep an account of 
the number and denominate values of the stamps sold by 
nim to each manufacturer. All the provisions and pen- 
alties of existing laws governing the engraving, issuing, 
sale, affixing, cancellation, accountability, effacement, de- 
struction, and forgery of stamps provided for internal 
revenue are hereby made to apply to stamps provided for 
bv this act. 
Sec. 9. That whenever any manufacturer of white 669 
phosphorus matches sells or removes any white phos- Assesment of 
phorus matches without the use of the stamps required by removed withont 
this act. it shall be the duty of the Commissioner of In- **™* 
ternal Revenue, within a period of not more than two 
years after such sale or removal, upon satisfactory proof, 
to estimate the amount of tax which has been omitted to 
be paid, and to make an assessment therefor and certify 
the same to the collector, who shall collect the same ac- 
cording to law. The tax so assessed shall be in addition 
to the penalties imnosed bv law for such sale or removal