Page:United States Statutes at Large Volume 20.djvu/897

87 2 moux. Page. Page I n tcrior Deparfmcrzt-—-Continued. Internal revenue-Continued. _ _ appropriation forprinting and bindingfor-207, 399 tax on banks, when remitted 111 case of insolfcr deficiencies in .. . . . . . . . . 417 vcncy. . . - . . - . . . · ...-.-- 351 in stationery for .. . . . . 414 special, vintncrs not liable to. .. .-.. 334 for repairs, ctc., of building of .. .. 5, 46, 225 ‘ on dealers in liquors, etc., classes of dealofficial postage-stamps for .. . . . . . . 206 ers deiined; mics .· . ..- 333 financial clerk of, to give bond .. . 200 not to accrue on sales of distilled pirits National Academy oi Sciences to consider in certain cases ..-. -..- 333 and report plans for scientific surveys stamps, form, style, etc., of, may be chan ged . 351 under, ctc . ... . . . - . . 230 penalty for counterfeiting, etc .. 349 office of Auditor of Railroad Accounts es- on fermented liquors, penalty for countertablished as a bureau of . .. 169 feiting, reusing, ctc .. .. . 340 disbursing clerk of, to act as disbursing redemption of unused, spoiled, etc. ; couclerk of Architect of Capitol; com- ditions; restrictions .. . . 349 pensation .,. . ... . . . 391 for rr-stamping spirits, tobacco, etc., when Interior Surveys, may be issued . . .. .. . ... 338 collections of, to National Museum . . . . 394 issue oi} before payment of tax; penalty. 327 I nternal Revenue, tax paid, how accounted for; commisappropriations for salaries, expenses, etc., of sions on . . . . . . . . . ... 338 office, collectors, etc . . . . .. .. 187 distilled spirits; size of casks; gauging, for deficiencies in . .. 43, 46, 117marking, warehousing, etc. . 336 for refunding erroneous collections for. .. 128 ‘ warehouse, etc., stnmpsou, to be charged for altering tobacco-tax stamps, etc. 343 and accounted for . . . . . . 338 for deficiencies in expenses of collecting . 421 mode of withdrawal from warehouse .. -. 337 in detecting, etc., violations of laws i collection of tax on, in case of loss from relating to . 413 | casks, etc ., .. . . 337 Commissioner of, to have charge of certain · collection of tax ou, on failure to bond,etc. 337 real estate . .. . . . .. . 332 destroyed by fire, tax not to be collected may sell or lease the same .. .-.. 333 I on certain , . . . . . . . .. 341 may release or convey the same on pay- i tax-paid stamps on, below proof, sold for ment of debt, etc. . . . . . . 333 taxes, etc., how fumished, accounted collectors of ; bonds; conditions; where tiled 327 for, and used . . . 340 liability ot, for acts of deputies . 328 change of package for export . . . 342 allowances for salaries, etc., of . . 329 modiiication of export bond. . . . . 342 maximum and minimum alaries of . 329, 330 distilleries, survey of, etc . . . . . 334 not to have salary unless confirmed by of thirty gallons’ capacity or less may be Senate . .. . . . . . . . . . . 330 exempted irom certain requirements- 336 to act as disbursing agents; bonds .. 328 apparatus of, when and how may be deallowances for advertising, etc. - 330 stroyed· report; reimbursement for; shall enforce laws, etc., and report I action for wrongful seizure . . 339 neglect, etc ... . . 328 , illicit, marshals or deputies may arrest, shall keep records concerning cigar man- 2 ctc., persons operating . . . . .. 341 ufacturers, etc .. 473rcctifiers, shall give notice of intention to shall keep record of lands sold for taxes; 1 rectify . . .. --. . . 341 transcripts; evidence ... . . - . 332 shall give bonds annually; penalty for deputy collectors of ; appointment; re- failure to give, etc - 341 moval; bonds; action on bonds; ~ returns of, carryin r on business with inpowers. . . . . . .. . 329 . tent to defrauci etc.; penalty ... 339 as acting collectors . . . .. 328 . brewer neglecting acts required, etc.; law liability of collectors for acts of- .-.. 328 l modified . .- . . .. .. . 342 storekeepers, books, accounts, and returns ‘ vinegar factories; location of worms, etc., of ; duties .. ...- 337 in, prohibited .. . ... 335 may be transferred . . .. . 328 alcohol may be withdrawn from warehouse ‘· gaugers, may be transferred .. . ... 328 for use in manufacture of perfumcry, pay of . . . , . . . . . 187 etc., for export, without payment of inspectors, may be transferred .. . . 328 tax .. . . . . . . 351 agents of; number; assignments; powers; gallon, as used in laws relating to beer, etc., laws applied to .. . . .. . . 329 · meaning of. ... . ... . 351 shall eniorce law ,etc., andreportneglect,imported liquors, packages to be placed etc .. . . 328 in public store, inspected, marked, may inspect, etc., stamps, etc., of tobacco- stamped ctc., before removal- . 342 peddlers .-.- ..-. . . .. ..- 346 filled for sale, etc., by wholesale dealer tax to be lien on all property, etc .. . . 331 to be stamped as Commissioner may seizure of property for delinquent; sale; prescribe . ..,., .. _,_.,_,_,,_,,, 342 proceedings on purchase for United tobacco, rate of tax on . .. . 343 States ..--.. . .. 331 imported scraps, etc., maybe transferred addition to, for failure, etc., to list; law { to factory without payment of interamended . . ..-. . .- . . 331 nal-revenue tax .. . .., . . 346 returns of, to be made by persons liable; dealers in leaf, rate of special tax on; deputy collector may make; pro- who are . ... . . . . .. . . 343 ceedings in cases of absentees; in sales by; to whom . ..,.. , _.,..,_,,,_, 344 case of refusal or fraud .. . . . 330 books to be kept by; returns; penalty, 345 receipts for, law amended ..-. .. 331 peddlers, collectoiscertiiieate for. . ,_,,, :546 on di tilled spirits destroyed, not to be shall exhibit certificate and special-tax remitted when insurance exceeds ; stamp; forfeiture for refusal; penvalue, ctc. . ... . . -.-. 333 ally .. . . .- . 346 on savings banks ihr mercantile deposits, seizure of wagon, ctc., of, by collector, when not to be collected . 351 or deputy .. . . . . 346