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BILL IN CHANCERY, continued.
all persons having liens to be made parties, sec. 3207

144
proceedings of court thereon, sec. 3207 .

144
BILL OF LADING
of distilled spirits exported for drawback, sec. 3329

322
of distilled spirits exported without payment of tax, secs.
3330, 3330 a

324, 329
of tobacco, snuff, and cigars exported, secs. 3385, 3385 b 395, 400
BILL OF SALE
by marshal of property of delinquent collector of internal
revenue, sec. 3217

153
BLANKS,
commissioner may contract for, sec. 321

110
collectors should distribute, for annual returns

563
when not distributed, can be procured on application to col-
lector

563
BLANK-BOOKS,
commissioner may contract for, sec. 321

110
allowance for, to collectors, sec. 3148

81
BOILERS (distillery)
manufacturer of, to give notice before removing from place
of manufacture, sec. 3265

244
not to be set up without permit of collector, sec. 3265

244
not to be used for distilling purposes on certain premises, sec.
3266

244
used in generating steam, etc., in distillery, where may be
located, sec. 3266

245
BONDS
of internal revenue collectors, sec. 3143 .

73
as disbursing agents, sec. 3144

78
of deputy collectors, sec. 3148
of storekeepers, sec. 3153

88
of storekeeper and gauger, secs. 3153 a, 3153 b, 3153c, 3153 d 88, 90
of gaugers, sec. 3156

92
of distillers to be given before business is commenced, secs.
3260, 3262, 3280, 3281 .

232, 239, 256, 257
for withdrawal of and payment of tax on distilled spirits,
secs. 3293, 3293 a

268-274
withdrawal of alcohol for scientific purposes, secs. 3297,
3297 a .

285, 286
for exportation of spirits without payment of tax, sec. 3330 . 324
transportation bond may be taken for exportation of spirits,
sec. 3330 a

328
to be given on change of package for exportation, sec. 3330 a 329
for the release of distillery before judgment, sec. 3331 . 331
for deposit in special bonded warehouses for brandy, sec. 4

338

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81

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BONDS, continued.
for exportation of brandy, sec. 5

339
of brewer, sec. 3336

355
of manufacturers of tobacco and snuff, sec. 3355

373
of tobacco peddler, sec. 3381 .

392
of cigar manufacturer, sec. 3387

403
for exportation of tobacco, snuff, and cigars, sec. 3885

395
transportation bond may be taken for exportation of to-
bacco, etc., sec. 3385

398
on exportation of tobacco, snuff, and cigars for drawback, sec.
3386

401
for warehouses where articles in Schedule A are manufac-
tured for export, sec. 3433

435
for withdrawal of spirits by manufacturer of perfumery, etc.,
sec. 3433.

437
in case of goods seized, sec. 3459

466
of claimant of goods seized, sec. 3460

469
interest and premium on, to be included in income returns,
sec. 28

522
interest on certain of the United States, exempt from tax-
ation

561
of manufacturers of oleomargarine, sec. 5

481
of manufacturer of opium, sec. 37.

518
for establishment of general bonded warehouses, sec. 3294 b.
for deposit of spirits in general bonded warehouses, secs.
3294 e, 3294 f.

279
for establishment of special bonded warehouses, sec. 1

336
for brandy used in fortification of wine, sec. 42

345
for withdrawal of brandy from warehouse for fortification of

wine, secs. 45, 46
BONDED ACCOUNT
to be rendered monthly by collector, sec. 3444

451
BONDED WAREHOUSE, (See, also, DISTILLERY, GENERAL

AND SPECIAL BONDED WAREHOUSE.)
special, for grape-brandy, secs. 1-11

336-342
medicines, preparations, compositions, perfumery, cosmetics,

cordials, etc., may be manufactured in, for exportation

277

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348, 349

434

without stamps, sec. 3433
BOOKS,
corporations to keep, of account, sec. 36

541
of merchants and manufacturers, how to be kept

562
separate, of Form No. 1, to be set apart by collectors for
income tax

570
may be examined by collectors, when

557
school, exempt from distraint, sec. 3187 .
of trade, etc., exempt from distraint, sec. 3187

133
133

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BOOKS, continued.
to be kept by storekeeper, secs. 3301, 3302

288, 289
by retail dealer in leaf tobacco, sec. 3244, par. 7

201
kept by distiller, secs. 3318, 3303, 3304, 3305 290, 291, 292,

312
by rectifiers and wholesale liquor dealers, sec. 3318

310
by brewer, secs. 3337, 3338

356, 358
by tobacco and snuff manufacturers, sec. 3358

375
by dealer in leaf tobacco, sec. 3360

377
by cigar manufacturer, sec. 3390

406
by manufacturers of oleomargarine, sec. 5 .

481
by wholesale dealers in oleomargarine, sec. 41

481
by manufacturers of smoking-opium, sec. 37

518
BOTTLING
of fermented liquors, sec. 3354

368
BRANDS
on packages of distilled spirits removed into warehouse, sec.
3287

265
on packages of distilled spirits removed from warehouse tax-
paid, sec. 3295

283
on new packages of distilled spirits containing five wine gal-
lons or more, sec. 3323 .

315
to be effaced, etc., at the time of emptying casks for distilled
spirits, sec. 3324

317
changing, etc., on cask of spirits, sec. 3326

319
on packages of imported liquor, sec. 11.

343
on packages of fermented liquor, sec. 3349

366
on cigar-boxes, sec. 3397

413
on articles sold under distraint and forfeiture, etc., sec. 3458 . 466
BRANDY, (See DISTILLED SPIRITS.)
made from apples, peaches, or grapes, exclusively, may be ex-
empted from certain provisions of internal revenue law,

223
special bonded warehouses for, secs. 1-11

336-342
may be used in fortification of wine free of tax, secs. 42-49 345-352
BREAKING UP GROUND,
search for pipe at distillery or rectifying establishment, sec.
3278

258
BREWERS,
who are deemed, sec. 3244

185
special tax on, sec. 3244 .

185
notice of commencement of business, sec. 3335

354
bond of, sec. 3336 .

355
to keep books open at all times, render monthly statement,
etc., sec. 3337 .

356
entries in books of, verified by oath, sec. 3338

358

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BREWERS, continued.
fraudulently failing to make entry, etc., or making false
entry, sec. 3340

360
evasion of tax by, sec. 3340

360
neglecting to keep books or refusing to furnish account, sec.
3340

361
to obtain stamps and affix same, etc., sec. 3442

362
neglecting to affix or cancel stamps, or affixing false, etc.,
sec. 3342

362
selling, removing, etc., packages without stamp, etc., or with
false, sec. 3343

363
drawing from packages without stamp, or with false, etc., or
without defacing, sec. 3344

363
when to stamp liquor removed under permit, sec. 3345

363
may sell and remove liquor becoming sour or damaged, sec.
3347

365
selling at retail at brewery, sec. 3348

365
monthly statement of sales at brewery, sec. 3348

366
to brand packages of liquor, sec. 3349

366
permit to conduct business at another place on account of
accident, etc., sec. 3350

367
unfermented worts, when sold by one to another brewer, how
taxed, sec. 3351

367
bottling on premises of, and bottling fermented liquors from
unstamped packages forbidden, sec. 3354

368
may remove fermented liquor from brewery to bottling
establishment by pipe-line or conduit, sec. 3354

369
BRIBERY
of internal revenue officer, sec. 3169, cl. 10

104
of district attorney or marshal, sec. 3170

106
BUILDING AND LOAN ASSOCIATIONS,
certain classes of exempt from income tax, sec. 32.

531
BURDEN OF PROOF,
in case of seizure of distilled spirits, sec. 3333

333
on plaintiff in actions for recovery of taxes collected on second
assessments made for alleged fraud, sec. 3225

164
BUSINESS,
no other than distilling to be carried on on distillery prem-
ises, sec. 3266 .

244
expenses of to be deducted from income, secs. 28, 32 523, 530
BUTTER, defined, sec. 1 .

477

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CANCELLATION

of stamps for distilled spirits, sec. 3822 .
of stamps for fermented liquors, sec. 3342
of permits for fermented liquors, sec. 3345

315
362
364

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CANCELLATION, continued.
of stamps for tobacco and snuff, sec. 3369

383
of adhesive stamps, sec. 3423

431
commissioner and secretary may prescribe means or instru-
ments for, secs. 3445, 3446

452, 453
CAPACITY OF DISTILLERY

for production of spirits to be ascertained by survey, sec. 3264 241
reduction of, sec. 3311

303
CARDS (playing),
tax on, sec. 38

441
tax to be paid by stamps, sec. 38

442
cancellation of stamps upon, sec. 39

442
manufacturer of to register with the collector, sec. 40

442
preparation and supply of stamps for, sec. 41

443
penalties for forging or fraudulently using stamps for, sec. 42 443
penalty for not stamping, sec. 43.

446
may be exported without payment of tax, sec. 43

446
manufacturer re-using stamps or stamped wrappers for, sec. 44 446
manufacturer evading stamp tax on, sec. 45

447
tax to be paid by manufacturer, sec. 46 .

447
person offering or exposing for sale deemed manufacturer,
sec. 46 .

447
cards (playing) imported to be stamped same as domestic,

447
assessment of, removed without stamps, sec. 47

447
CASKS,
capacity of for distilled spirits drawn from receiving-cisterns,
sec. 3287

264
to be marked and stamped, etc., sec. 3287

265
spirits drawn into other to be gauged and branded, sec. 3323 315
mark, brand, or stamp on to be effaced at time of emptying,
etc., sec. 3324 .

317
railroad or other company transporting empty, with brand on,
etc., sec. 3324 .

317
buying or selling, with inspection marks, after being used,
sec. 3325

318
fraudulent use of any having stamp, mark, etc., on, sec. 3326 319
changing, etc., marks, stamps, or brands on, sec. 3326

319
of imported liquors, when emptied, etc., sec. 12

343
CERTIFICATE
of purchase of real estate, sec. 3194

137
tobacco manufacturers', sec. 3355

374
tobacco peddlers', sec. 3383

393
cigar manufacturers', sec. 3387

404
CERTIFICATE OF DEPOSIT,
all payments to commissioner to be by, sec. 3210

147

sec. 46

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