Page:United States Statutes at Large Volume 13.djvu/845

INDEX. 511 Internal Revenue, (continued.) Internal Revenue, (continued.) apothecames, 255 statements to be made of different kinds photograyphers, .. 255 of tobacco, &c., held or owned, ,... . . 262, tobaccomsts, . , ...,... 255 annual statement, . 262, 474 butchers,. .. . . 256 books to be kept of purchases and sales, 262, theatres,_g¤useums, concert:-halls,. . 255 474 circuses, Jugglers, , . .. 256 copies of entries to be given assessors bowlingnallays and billiard-rooms,.. 256 weekly, ... 262 gift enterprises,. . . L .. 256 duties to be immediately assessed, .. 262 SHHIODB and Jacks, ... 256 to be paid within ilve days, 262 lawyers, . . . . . . , ... 256, 257 if not paid, collector to distrain for physnciuns, surgeons, dentists, . 257 the same, &c., .. 262 architects and civil engineers, . 257 proceedings in such case, . 263 builders and contractors, . 257 manufacturers or vendors of tin—foil to plumbers and gasilttors, .. 257 render statements, &c., . 263 assayers, 257 manufactured tobacco, snuff; and cigars, persons engaged in any other trade may be transferred to bonded wareor business, exceeding, &c., . 257 house, without payment of duty, 263 apothecaries, confectionors, eating- drawback not to be allowed upon, if houses, tobacconists, or retail deal- excise duty is paid, . 263 ers, except, &c., whose gross sales do manufacturers of tobacco, &c., to make not exceed $1000 a year, not to take monthly declarations, 263, 474 license, ... 257 penalty for false declarations, .. 263 manufacturers may sell their own arti- penalty for selling tobacco, &c., on which cles without additional license, &c.,... 258 duties have not been paid,. , . 263, 475 for knowingly purchasing or receiv- Msuumcmunss, Axucmms, AND Pnooucms. _ ing., _________ ; _________________ 263 persons, firms, or corporations, before what manufactures exempt from duty, 263, commencing or continuing mzmufuc- 264 ture, to give to assessors a. statement, 258 ad valorem duties to be paid by producers to make monthly returns, . . . . . 258 or manufacturers upon form of, . 258 candles, . 264 duties to be paid monthly, 258, 473 mineral coals, .. . . 264, 475 to be s lieu, . 258 duty on, by· whom paid in cases where goods are manufactured on com- of leases heretofore made,.. 264 mission, or the material is furnished oils, animal or vegetable, .. 264 by one and manufactured by another, illuminating gas, .. 264, 265, 475 manufacturer to pay tax and collect duty may be added to price of owner, . 259 charged consumers, 264 tax so paid to be a. lien, ... 259 coal~tar exempt, ...,.. 264 if duty is not paid, articles are for- competing gas companies to feited, .. , . 259 pay rate imposed on largest collector to take and hold posses- company, . 265 sion, ,. . . .. 259 coal illuminating? oil, &c., .. 265, 475 subsequent proceedings, .. 259 distillcrs of co -0il to be subject to articles when to be declared for- provisions of this uct, ... 265 feited, .. . .. 259 uaphtha, ... . . 265 judgment of forfeiture, may be spirits of turpentine, . . 265 reviewed, ., ... 259 ground coffee, ... 265 notice of seizure, to be given to c0mmis·· ground spices, ... 265 sioner, ... . 260 mined sugar, 265 causes for seizure and forfeiture, ... 260 brown, &c., sugar, 265 sale of perishable articles, . 260 molasses and syrups, . 265 assessors may estimate amount of mam- confectionery, 266 ufsctures, . 260 chocolate and cocoa, . . 266 manufacturers to render account of full saleratus, . .. 266 amount of actual sales, . . .. 260 starch, .. 266 other statements in the account, . 260 tobacco, .. . .. 270 commissions and freight alone to be snuff, .,. 270 deducted, . 261 cigars, ... . .270, 271 munufimcturcrs of tobacco, snuff§ and gunpowder, . . 266, 475, 476 cigars, to make statement, and obtain white lead, . . . . . . 266 permit, besides license, . 261, 474, 47 7 oxnde of zmc, ... . 266 fee for permit, . ... 261 sulphate of bqrytes, .. 266, penalty for working without, .1 261, 474 paints and punters' colors, . 266 notice of change of place of manu- clock movements, 266 facture to be given, . . ... 261 pins, .. . . 266 assessors to keep alphabetical lists umbrellas and pnrusols, ... 266 of, .. .,. . 261, 262 wood—sorews, 266 mauufactuues of tobacco, &.c., duty on, nulroad, band, hoop, and sheethow paid, when muuuitctured on iron, . s. . . .. . . . . .268, 476 shares, . . . . 262, 477 stoves and hollow ware, ... 268 penalty for defrauding the govern- iron castings for bridges, &c,, .. 268l ment, . 262, 475 steel, . .. .. . . . 268 VOL. xm. PUB. -69