Page:United States Statutes at Large Volume 13.djvu/843

INDEX. 816 Internal Revenue, (continued.) Internal Revenue (continued penalty for extortion or wilml oppres- assessors, collectors, Sth their assistswn under color of law,. 238 ants and deputies to be deemed " revone half to go to infbrmer, 238 ouue omcers " ’ 24] collectors and deputies to give receipts may administerloathe l t I . M 242 for all sums collected, &c.,. .. 238- perjury in taking sueh may enter _ places where taxable punished, l . 242 property is kept, to examine, &c., 288 persons having more than one place of penalty for refusal to admit, &c., ... 238 business to be taxed where commisfor forcibly obstructing collector, sioner of internal revenue directs 280 &c., m discharge of his duties,... 238 manufacturers to be taxed at the place to collect taxes, and prosecute to recover of their manufacture ... 281 them and all iines, &c.,4 ... .. 239 , fings, &e,, how rgqgvgmble, and to SPIRITS, ALE, BEER, PORTER. whose use, 289 · B - · · ` United sms not liable rs, for cer. 1’°°“,,;’,*Q,§‘,§,l{_§’_,§"}‘,§"*,§l,f‘§f,f,};“lQ}{‘§·,;,;,;(, 242 · tam oostls, . 239 given, ,,,,,___,,_____,_,__ 242 471 if collector is sick, &c., deputy to act,. . 238 penalty and conditions of bond' 242 responsibility of collector and sure- bond may be renewed 0,. ch,mg6d,_’ 242 _ tw!. D9? **E°°*°d» ····· · -········ 288 application for license to be in writif collector dies, &c., deputy to act, 238, 471 mg and to Bmw what ____ 242 471 deputy longest in service to act as Panalty for msc stniemehk 242’ 248 cvllwvr. &<=-. --·------·--·-·--- 238 duties on spirits in addition to licehse ,243 remedy for defaults of such ’ 476 _ deputy, .. _ . 239 on spirits, &c., in store, &c. ... 243 ¤W€¤}'¤-*8 f”·lS€l)'» Wh°¤`° °¤tl`{S are F¢· to be a lieu, .. 243, 471, 472 ¢1“H`°*l h5' this acl m be P€Um`Y» —-·· 239 no lower rates than the basis of first punishment therefor,. ..., 239 Proof _________________________ 243 revenue agents may administer oaths,.. 472 meaning of " iirst proof" . 243 Wpumm ¤°°°“¤l$ *0 be k°P* U tF°¤¤¤¥‘Y meaning of " gallon " . ., .. 472 of moneys received from each state, · 289 owners of tills to keep dccouut of spirof amount of each species of duty its distilled, in books, . . 243 0I tax, ... : 239 to be open to inspection of assessors abstract to be laid before congress and collectors, ... 248 _”·¥}¤“¤U.Y»· -···········-····-·- 239 to render accounts to collector three commissioner, on appeal, may refund all times a month, 243, 244 duties illegally assessed and collected, 239 to keep account of grain, &o., used or excessive in amount,. . . 239 · for distillation, . 244 may repay collectors, &c., sums paid to pay all duties, &c., - 244 by them on judgments against where duty is to be paid, . 472 them oihcially, . 289, 240 brandy distilled from grapes to PFW aud damages, &c., recovered twenty-five cents a gallon,. .. 244, 472 against assessors, &c., . .. 240 inspectors of spirits, coal-oil, tobacco, moneys recovered on Judgments to be &c., to be appointed by Secretary of paid to collector, ... 240 Treasury, .. 244 paid to satisfy judgments to be by their duties and pay,. . 244 drafts, . 240 penalty for refusing to admit to in cases of distraint and sale of goods premises, or obstructing in disand chattels, the bill of sale thereof charge of duty, ... . 244 by the officer making sale, to be con- to inspect, gauge, prove, and mark clusive evidence, &c., ... 240 spirits, &c., 244 if act cannot be executed in any state at inspectors’ fees to be paid by any time, it is to be put in force as owner of pirits, 244 soon as authority is restored,.. . . 240 penalty for attempting to evade duties viiicers under this act to assess and collect by changing marks, . 244, 472 duties under direct-tax act, 240, 469, 470 on inspector, for fraudulent marking, 244 and under any direct-tax act here- for using marked casks, to sell spirafter, .. . ... 240 its of a dilferent quality, 244, 245 goods, on which duties are imposed, held owners of di tillery may erect warewith intent to defraud the revenue, to house for bonded warehouse, .. _. . 245 be tbrteited, ... 240 distilled spirits to be stored therein, 245 materials, held for manufacture in fraud duty thereon, when to be paid, 245 of the revenue, and tools and imple- spirits, coal-oil, naphtha,&c., oder eing ments, to be forfeited, ... . . . . . . . 240 inspected and marked, may be reproceedings to enforce forfeiture, to moved without payment of duty, 245, 472 be in rem., . 240 transportation bonds, or other secupersons having goods or materials in rity, to be executed, 245 possession, wit 1 intent to evade the to be removed from one bonded law, to be liable to penalty,.. 240, 241 warehouse to another,. . ._ _. .. 245 goods to be seized and kept, ... 241 to be inspected agam on arrival, and perishable articles may be sold, 241 duty paid on any deficiency, &c., 245 subsequent provisions of act as to `re- drawback not to be allowed, &c.,... 245 turns, fines, &c., to apply to what, may be withdrawn, after payment of &c., . .. 241 uty, . 245