Page:United States Statutes at Large Volume 14.djvu/898

868 INDEX. Digc]gay;qe’ (continued,) (G011C1I1H0d., within what time maybe contested. .. .. 533 this not to apply to snle.9 by ancproceedings in such case . . .533, 534 tionecrs who have pxud special tax, how may be procured . 533 and upon puhl'1c notice .. 482 not to be grained to corporations or joint nor by Judicial or executive cillstock com nnics 535 cers, under a decree of court. 482 Dismal Swamp Chnal Cum ny, when bond for removal of from bonded stock of the United gfutcs in, to be sold 365 wprehouse, is forfcncd, obhgors to pay 483 ow... .. . W1¤..·. . .. ... . Diborde£1tZ\qdC}dnduct, duties and fifty per cent upon that in the District of Columbia, persons not amount . _ , _ 483 tobc lined orimprisoned for, unless, &c. 402 property of obligor-s muy be drstrain- Dispulc. See Banlcruplcy. l ed fbrthwith: ...,.. 483 property in, proceedings in regard to, un- if no property is found, bond to be dev the bankruptcy act .. 529 tput in suit, 483 Distilled Spirits, those urfeited, not to be sold for less compounds and preparations of, import price than the tax thereon at the time duty on ... 328 of sale _ . 484 provisions as to importation of brandy to he destroyed, if] within ninety days, and other spirizuous liquors and they cannot be sold for a price equal to winesl 328 _ _ the tax 484 general provisions of the internal revenue Dzstzllerzes, _ _ _ law concerning the manufhctnre and law requiring- inspector for each, repealed 481 taxation of . . . .` l53—· 163, 480 duty of inspection to be performed by See Inlernal Revenue, pp. 893, 894. whom . . 4Sl, 482 tax upon certain, and by whom to be paid 157 Distillers, _ when law relating to, tukcs elifecr. ... 168 deiiuition of, and special tax on ... _ . . H7 tux upon, and by whom to he paid . . 480 who to be dcemcd, and what presumptive to he a lien, and on what, and for evidence thereof 481 how long ... 480, 481 of burning-fluid and camphcne not to pay if removed from place of distillation and special tax of S 50. . 565 not deposited in bonded warehouse, Distillers and Rectgiers, tax where to be assessed and how col- who to be deemed, and what presumptive lectcd ... . . 481 evidence of 153 to be collcctedat no lower mrc than penalty for doing business ss, without basis of first proof .. 481 having pniil the special tux ... 153 proof spirit to be what 481 general provisions of internal revenue Secretary of Treasury may adopt meters, law concerning- . 153 - 163 &c. . .. 481 See Internal Revenue, pp. S93, 894. may make regulations to insure n Distillers of Apysles, Grapes, or Peaches, uniform and concct system of in- definition of, uml special mx on ... . . 117 spection, weighing, and gauging of Distillers q/' Coal-Oil, Burning-Ffuid, and Cumspirits subjcct to tax 481 phone, owners of distillerics to use meters .. 481 definition of, and special tax on . 117 changes of or additions to distilling appa· Distraint, mtus to be made . ... 481 and sale of property for taxes, provisions fastenings, locks, or seals, may be put ou concerning . . ..,. lo?, 108 stills, tubs, pipes, &c. . ... 481 when goods distrmned may be restored to “ gallon " to be gallon of first proof . 481 owner . l0? before being removed from distillery, to what property exempted from distrnint .. 108 be gnuged and inspected . 481 appraisement thereof .. 108 barrels or packages to be marked. . . 481 eortaiu ropcrty of householders, Src. exstored in a bonded warehouse attached to empt fiom, in the District of Columbia .*389, a distillery, to be removed to general 390 bonded warehouse, conveniently located 482 exception . 390 not to be removed from place of manu— of property of obligors of bond ro refacture in casks, or packages contain· move distilled spirits from bonded ing over ten gallons. . . . . .' ... 482 warehouse, upon forfeiture thereof . 483 nor from place of storage, between tax upon certain distilled spirits may be sunset and sunrise .. 482 collected by 481 penalty therefor . . 482 other remedy or modes of collection barrels, casks, and packages, containing not excluded ... 481 or supposed to contain distilled spirits, Distribution, may e seized by, &c. when, &c. and of congressional journals and documents 447 detained . . . 482 of hankrupfs estate, provisions concernwhen drawn from barrels, &c. marks ing. See Bmakruptqy ,.. 529 thereon to be elfaced 482 District-Attorney penalty for not so doing ... 482 for eastern district of New York, compen- 1f not barrels, &c. to be destroyed... 482 sation oil .. 324 if found elsewhere than in abonded were- 482 District-Attorneys, house and sold, &c. for less than the additional compensation to, for services tex, such selling, &c. to be prima facie in the sup ressicn-of the slave-trade. . 23 euidence that they are lja lc to for- duties ol] undhr civibrights act,... .. 28 fexture . ... 482 fees ot, and how paid .. 29