BILL IN CHANCERY, continued. all persons having liens to be made parties, sec. 3207 BILL OF LADING 322 324, 329 of distilled spirits exported for drawback, sec. 3329 of tobacco, snuff, and cigars exported, secs. 3385, 3385 b by marshal of property of delinquent collector of internal BLANKS, commissioner may contract for, sec. 321 collectors should distribute, for annual returns when not distributed, can be procured on application to col- BLANK-BOOKS, commissioner may contract for, sec. 321 allowance for, to collectors, sec. 3148 153 110 563 563 110 81 of manufacture, sec. 3265 BOILERS (distillery) manufacturer of, to give notice before removing from place not to be set up without permit of collector, sec. 3265 244 244 not to be used for distilling purposes on certain premises, sec. used in generating steam, etc., in distillery, where may be of storekeeper and gauger, secs. 3153 a, 3153 b, 3153 c, 3153d 88, 90 of distillers to be given before business is commenced, secs. 232, 239, 256, 257 3297 a to be given on change of package for exportation, sec. 3330 a of manufacturers of tobacco and snuff, sec. 3355 of tobacco peddler, sec. 3381. 339 355 373 392 of cigar manufacturer, sec. 3387 403 for exportation of tobacco, snuff, and cigars, sec. 3885 395 bacco, etc., sec. 3385 398 on exportation of tobacco, snuff, and cigars for drawback, sec. 401 for warehouses where articles in Schedule A are manufac- 435 for withdrawal of spirits by manufacturer of perfumery, etc., 437 interest and premium on, to be included in income returns, sec. 28 522 interest on certain of the United States, exempt from tax- for establishment of general bonded warehouses, sec. 3294 b. for establishment of special bonded warehouses, sec. 1 for brandy used in fortification of wine, sec. 42 for withdrawal of brandy from warehouse for fortification of BONDED ACCOUNT to be rendered monthly by collector, sec. 3444 BONDED WAREHOUSE, (See, also, DISTILLERY, AND SPECIAL BONDED WAREHOUSE.) 277 279 336 345 348, 349 451 GENERAL special, for grape-brandy, secs. 1-11 336-342 . medicines, preparations, compositions, perfumery, cosmetics, cordials, etc., may be manufactured in, for exportation BOOKS, corporations to keep, of account, sec. 36 of merchants and manufacturers, how to be kept separate, of Form No. 1, to be set apart by collectors for income tax may be examined by collectors, when school, exempt from distraint, sec. 3187. of trade, etc., exempt from distraint, sec. 3187 434 541 562 570 557 133 133 by cigar manufacturer, sec. 3390 BOOKS, continued. to be kept by storekeeper, secs. 3301, 3302 by rectifiers and wholesale liquor dealers, sec. 3318 by manufacturers of oleomargarine, sec. 5 . on packages of distilled spirits removed into warehouse, sec. 265 on packages of distilled spirits removed from warehouse tax- 283 on new packages of distilled spirits containing five wine gal- 315 changing, etc., on cask of spirits, sec. 3326 on packages of fermented liquor, sec. 3349 to be effaced, etc., at the time of emptying casks for distilled on packages of imported liquor, sec. 11. on cigar-boxes, sec. 3397 on articles sold under distraint and forfeiture, etc., sec. 3458. made from apples, peaches, or grapes, exclusively, may be ex- special bonded warehouses for, secs. 1-11 may be used in fortification of wine free of tax, secs. 42-49 search for pipe at distillery or rectifying establishment, sec. to keep books open at all times, render monthly statement, etc., sec. 3337. 356 entries in books of, verified by oath, sec. 3338 358 BREWERS, continued. fraudulently failing to make entry, etc., or making false entry, sec. 3340 evasion of tax by, sec. 3340 neglecting to keep books or refusing to furnish account, sec. to obtain stamps and affix same, etc., sec. 3442 361 362 sec. 3342 362 363 drawing from packages without stamp, or with false, etc., or when to stamp liquor removed under permit, sec. 3345 . selling at retail at brewery, sec. 3348 monthly statement of sales at brewery, sec. 3348 to brand packages of liquor, sec. 3349 accident, etc., sec. 3350 366 366 permit to conduct business at another place on account of unfermented worts, when sold by one to another brewer, how bottling on premises of, and bottling fermented liquors from 104 106 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 164 244 523, 530 477 BUSINESS, no other than distilling to be carried on on distillery prem- expenses of to be deducted from income, secs. 28, 32 315 362 364 CAPACITY OF DISTILLERY for production of spirits to be ascertained by survey, sec. 3264 383 431 452, 453 241 manufacturer of to register with the collector, sec. 40 penalties for forging or fraudulently using stamps for, sec. 42 442 443 may be exported without payment of tax, sec. 43 446 446 447 tax to be paid by manufacturer, sec. 46. 447 person offering or exposing for sale deemed manufacturer, cards (playing) imported to be stamped same as domestic, assessment of, removed without stamps, sec. 47 CASKS, capacity of for distilled spirits drawn from receiving-cisterns, . to be marked and stamped, etc., sec. 3287 spirits drawn into other to be gauged and branded, sec. 3323 railroad or other company transporting empty, with brand on, etc., sec. 3324. 317 buying or selling, with inspection marks, after being used, fraudulent use of any having stamp, mark, etc., on, sec. 3326 all payments to commissioner to be by, sec. 3210 . 147 |