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ACTION, continued.
not to be commenced without sanction of Commissioner of

Internal Revenue, sec. 3214
when United States not subject to costs in, sec. 3214
under internal revenue laws, rules to be observed by officers,

district attorneys, sec. 3215
for restraining, assessing, and collecting taxes not to be main-

tained, sec. 3224
for recovery of taxes paid on second assessment on allegations

of fraud, burden of proof, sec. 3225
for recovery back, of taxes, not to be maintained until appeal

made to commissioner, sec. 3226
when to be brought, sec. 3227
compromise of, sec. 3229

continuance of, sec. 3231
ACTS OF CONGRESS,

definition of use of certain words in, secs. 1-5
ADMINISTRATORS,

when liable for debts due United States, sec. 3467

to make income returns, sec. 29
ADULTERATION
of distilled spirits before tax paid to 'create fictitious proof,

penalty, sec. 3252
of food and drugs in District of Columbia, sec. 1 :
ADVERTISEMENTS,

collectors' charges for, sec. 3148
of notice of sale on distraint for internal revenue taxes, sec.

3190
of real estate for internal revenue taxes, sec. 3197

seizure under internal revenue laws, par. 2, sec. 3460
AFFIDAVITS,

before whom may be made in income cases
that person not possessed of taxable income, sec. 29
that failure to make annual return was due to absence or sick.

613
525

222
492

81

135
139
469

544
526

ness

552
526

that person

541

551

has paid income tax elsewhere, sec. 29
of collector or deputy as to return of corporation, sec. 36

of return of service of notice to delinquents
AFFIXING OF STAMPS

to casks of distilled spirits, sec. 3322
to packages of fermented liquor, sec. 3342
to packages of tobacco and snuff, sec. 3369

instruments may be prescribed for, secs. 3445, 3446
AGENTS, INTERNAL REVENUE,

may be employed, sec. 3152
how to be paid, sec. 3152

315
362
383

452

86

88

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AGENTS, INTERNAL REVENUE, continued.
powers and duties of, secs. 3152, 3163

87, 95
certain penal sections of the law made applicable to, sec. 3152 78
may demand production, etc., of tobacco peddler's certificate,
sec. 3383.

394
AGENTS
must make annual income returns in certain cases, sec. 29

525
notice to be served upon, in cases of delinquency

551
of non-resident corporation, penalty for failure to make re-
turn, sec. 32

530
ALCOHOL, (See DISTILLED SPIRITS.)
definition of, sec. 3248

216
quantity of, in proof spirits, sec. 3249

216
may be withdrawn from bond for scientific purposes without
paying tax, sec. 3297

286
may be withdrawn by manufacturer of perfumery, etc., with-
out payment of tax, sec. 3433 a

436
rebate on used in the arts or medicinal compounds, sec. 61 353
ALE. (See FERMENTED LIQUORS.)
ALLOWANCE
further, to collectors in certain cases, sec. 3148

81
for stamps spoiled, useless, etc., sec. 3426

432
for distillery apparatus destroyed, sec. 3332

331
ALPHABETICAL LIST

of special-tax payers to be kept in collector's office, sec. 3240 179
ANALYSIS

of foods and drugs in District of Columbia, secs. 1-16, 492-497
ANALYTICAL CHEMIST,
appointment and compensation, sec. 14

487
ANNUAL RETURNS OF INCOME OF CORPORATIONS

shall be made on or before first Monday in March, sec. 35 540
first, to include business of calendar year 1894, sec. 35

540
shall be verified by president or other chief officer

554
what shall contain, sec. 35

540
shall be made on Form No. 366

854
when collector may make, sec. 36

541
penalty for failure or refusal to make, secs. 32, 3116 531, 539
collector may summon officer and examine books before
making, sec. 3173 .

537
of non-resident corporation, to be made by agent, sec. 32

530
operating and business expenses to be deducted, sec. 32

530
net profits included in, sec. 35

540
of non-resident corporation, what to contain

553
ANNUAL RETURNS OF INCOME OF PERSONS,
who shall make, sec. 29

525
shall be made, when, sec. 3173

536

.

ORATION

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526, 539

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ANNUAL RETURNS OF INCOME OF PERSONS, continued.
of guardians and persons and corporations in fiduciary
pacity, sec. 29.

525
shall be made on Form 365
to be verified by oath or affirmation of party, sec. 29

525
persons having less than $3,500 income not to make, sec. 21 525
collector or deputy may increase, when, sec. 29

525
persons may prove amount of, when, sec. 29

527
what gains and profits shall be included in, sec. 28

522
deductions allowed and entered in, sec. 28

523
of non-residents, sec. 31

529
when collectors or deputy collectors may make, sec. 3173 536
cases of absence of party who should make, notice to be
given, sec. 3173

537
penalty for neglect or refusal to make, secs. 29, 3176
penalty for rendering false or fraudulent, secs. 29, 3176 526, 539
notice to be given before attaching penalty, sec. 29

528
declaration of party that no tax is due, or was paid else-
where, sec. 29

526
when failure to make caused by absence or sickness, sec.
3176

539
collectors may summon persons to testify and produce books
in reference to, sec. 3173

537
shall be forwarded to Commissioner of Internal Revenue by
collectors.

515
APOTHECARIES,
special tax not imposed upon, in certain cases, sec. 3246

208
APPEALS
to Commissioner of Internal Revenue before suit in case of
alleged illegal taxes, sec. 3226

164
when allowed in income cases, sec. 29

527
must be claimed by notice within five days after decision, sec.
29.

528
statement of must be filed with collector in ten days

567
time for may be extended in certain cases

567
from collector to Commissioner of Internal Revenue, sec.
29.

527
notice to take depositions on, sec. 29

527
government may take testimony in, sec. 29

528
depositions or testimony in to be taken before collector or
deputy whenever practicable

528
APPEALS, CIRCUIT COURT OF,
jurisdiction of, sec. 6

601
appeals from to Supreme Court, sec. 6

605
limitation on appeals from, sec. 6

605

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133

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APPLES,
brandy made from, or from peaches or grapes, may be ex-

empted from certain laws respecting distilled spirits, sec.
3255

223
APPRAISAL
of property exempt from distraint for internal revenue taxes,

sec. 3187
of value of seized distillery, etc., in case of bond given for
release before judgment, sec. 3331 .

331
of goods seized under internal revenue laws, secs. 3459, 3460

466, 468
ARMS
for personal use exempt from distraint, sec. 3187

133
ARREST

of persons while operating illicit distillery, sec. 3281 a . 260
persons not to be arrested in one district for trial in another
in civil actions, sec. 1

608
offenders against United States may be arrested and held by

State officers for trial in United States courts, sec. 1014. 608
ASSESSMENTS,
in case of neglect to make return by person liable to pay

taxes, commissioner may make, and add penalty, sec.
3176

121
commissioner required to make, of all taxes and penalties,
sec. 3182

125
commissioner may make, of taxes and penalties when taxes

have not been paid as provided by law, sec. 3182 125
within fifteen months of first list, may make monthly or
special list, entering omissions, etc., sec. 3182

126
when second is made on account of first being founded on

false return or statement, no abatement or remission to
be allowed, sec. 3220

156
no suit to be maintained for restraining, sec. 3224 .

163
on spirits removed without deposit in warehouse as required
by law, sec. 3253

222
on distillers for deficiency, sec. 3309

294
on tobacco, snuff, and cigars sold or removed without being
properly stamped, sec. 3371

385
of stamp taxes when article is removed without being
stamped, sec. 3437 .

441
on grape-brandy, sec. 8

341
Commissioner of Internal Revenue to make, of income tax,
sec. 3176.

539
annual lists of, to be made and returned by collectors on
Form 367

570

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ASSESSMENTS, continued.
when annual lists shall be forwarded by collectors to the
commissioner

573
return of lists of to collectors

574
monthly report of to be made by collectors on Form 368 574
instructions in regard to preparing list on Form 367

571, 572
instructions in regard to preparing list on Form 368

574
ATTACHMENTS
against persons disobeying summons of collector of internal
revenue, sec. 3175 .

120
priority of debts due United States in, sec. 3466

618
ATTORNEY-GENERAL,
recommendation of, necessary in cases of compromise after
suit, sec. 3229.

169
written permission necessary to discontinuance or nolle prose-

qui of prosecution of distiller for fraud, sec. 3230 . 172
AUCTION, (See SALES.)

sale on distraint for internal revenue taxes, secs. 3190, 3197. 135, 138
sale of forfeited boilers, stills, machinery, materials, sec. 3450. 454
sale of property forfeited or seized under internal revenue
laws, secs. 3459, 3460

466, 468

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3407

.

BANKS AND BANKERS,
internal revenue taxes on, other than of national banks, secs.
3407, 3417

420, 427
definition of bank and banker, sec. 3407 .

420
rates and amount of taxes, sec. 3408

421
when payable, secs. 3409

421
on notes used for circulation of persons, corporations, State
banks, etc., secs. 3412, 3413

423, 424
returns by, secs. 3414-3416

426, 427
bankers and others receiving money on deposit, loan, or for

use from public officers unlawfully deemed guilty of em-
bezzlement, sec. 5497

108
BANKS,
included in corporations subject to income tax, sec. 32

530
certain savings, profits of, exempt from taxation, sec. 32 532
BARRELS

of fermented liquors, measure of contents of, sec. 3339 359
fractional parts of, sec. 3339

359
marks on, sec. 3349

366
of distilled spirits. (See Casks.)
BEER. (See FERMENTED LIQUORS.)
BILL IN CHANCERY
may be filed to enforce lien of United States on real estate,
sec. 3207.

143

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