CERTIFIED COPIES of original papers on file in Treasury Department to be evi- CHAMPAGNE, tax on imitations of, sec. 3328 CHANGE OF PACKAGE 613 320 of distilled spirits, sec. 3323 315 CHARITABLE ASSOCIATIONS for educational or religious purposes, including beneficiary 531 CHEMIST, 487 analytical, appointment and salary of, sec. 14. held to be cigars, sec. 3387 tax on and inspection of, secs. 3394, 3396 stamps on empty boxes to be destroyed, sec. 3406 when U. S. judge may direct certificate to issue, sec. 6 CIGARS, cigarettes and cheroots held to be, sec. 3387 405 rules for inspection of may be made by commissioner, sec. 412 sale of by, sec. 3392 408 manufacturer of may purchase leaf tobacco in quantities less statement, bond, records, books, etc., secs. 3387, 3390. 200 403, 406 406 penalties for buying without stamps, or removing or pack- ing in boxes with fraudulent stamps, sec. 3397 413 absence of proper stamp notice and evidence of non-pay- ment of tax, sec. 3398 415 States, sec. 3448 abandoned, condemned, etc., not to be sold for price not equal CIGARS, continued. manufactured on shares, commission, etc., sec. 3399 selling, etc., contrary to law, using false stamps, etc., sec. 3400 . purchasing, etc., not branded or stamped, sec. 3404 taxes on extended to those produced anywhere in the United makers of to be registered, sec. 3244, cl. 10 to tax, but may be destroyed, sec. 3369 sold or removed without being stamped may be assessed peddlers of, sec. 3244, cl. 11, secs. 3381-3384 drawback on exported, sec. 3386 415 415 416 384 385 204, 392-394 395 400 internal revenue officers not to be interested in manufacture of, sec. 3168 103 dealers in materials used for to make sworn statement when imported, internal revenue tax to be paid in addition to du- ties, sec. 3402 . 417 to be stamped and boxed, sec. 3402 417 not packed and stamped, as required by law, penalty, sec. giving away, accepting, selling, buying, or using empty, number of cigars in ; labels, secs. 3392, 3393 CIGAR-MAKERS to be registered with collector, sec. 3244 419 408, 409 419 204 collector to certify the number employed, sec. 3387 404 CIRCULATING NOTES, other than those of national banks, tax on, secs. 3412, 3413, jurisdiction of suits on deputy collectors' bonds, sec. 3148 629 CIRCUIT COURT OF APE APPEALS, jurisdiction of, sec. 6 of U. S. courts, statements by to Solicitor of the Treasury and in collectors' offices placed under civil service rules CLIPPINGS AND CUTTINGS of tobacco, when may be sold in bulk, as material, without payment of tax, sec. 3362 imported, sec. 3377 COIN, 618 112 636 379 391 internal revenue return stated in to be reduced to legal ten- to be paid daily into treasury, sec. 3210 . secretary may extend time for payment, sec. 3210 to be divided by President, sec. 3141 two or more united in one, sec. 3142 collector to be appointed for each, sec. 3142 COLLECTORS (of customs), duties of relative to exportations for drawback, of spirits, sec. 322, 323 spirits exported without payment of tax, secs. 3330,3330 a 325-329 to exportation of tobacco, etc., sec. 3385 a duties of relative to imported cigars, secs. 2804, 3402 appointment of, sec. 3142 salary and commissions of, sec. 3148 to act as disbursing agents, sec. 3144 73 none unless confirmed by Senate, sec. 3148 total not to exceed $4,500 per annum, sec. 3148 80, 81 nor without certificate of commissioner, sec. 3147 80 COLLECTORS (of internal revenue), continued. responsibility for deputies, sec. 3148 case of sickness, vacancy, etc., in office of, sec. 3149 may designate temporary storekeeper, sec. 3155 92 to supervise duties of gaugers, sec. 3156 as superintendents of export and drawback, secs. 3161, 3162 . 94, 95 to report violations of law to district attorneys, sec. 3164 96 98 101 101 to cause deputies to canvass districts, sec. 3172 may make list or returns or allow further time in certain may enter brewery, distillery, etc., in daytime, sec. 3177 lists for collection of taxes, how may be amended by commis- sioner, and certified to, for collection, sec. 3182 125 assessed, sec. 3191. to collect all taxes imposed by law, sec. 3183 . may purchase for United States and sell same, sec. 3192 accounts of charges, etc., sec. 3192 may seize and sell real estate, sec. 3196 to keep record of sales and deliver to successor, sec. 3203 to prosecute for recovery of sums forfeited, sec. 3213 failing to account, sec. 3217 148 148 certain internal revenue officers placed under CLEARANCE CERTIFICATE in exportation of spirits, sec. 3330 a in exportation of tobacco, etc., sec. 3385 a CLERKS of U. S. courts, statements by to Solicitor of the Treasury and in collectors' offices placed under civil service rules of tobacco, when may be sold in bulk, as material, without imported, sec. 3377 COIN, internal revenue return stated in to be reduced to legal ten- COLLECTIONS, to be paid daily into treasury, sec. 3210. secretary may extend time for payment, sec. 3210 . COLLECTION DISTRICTS to be divided by President, sec. 3141 number of, note to sec. 3141 . two or more united in one, sec. 3142 collector to be appointed for each, sec. 3142 COLLECTORS (of customs), duties of relative to exportations for drawback, of spirits, sec. 322, 323 3329. sec. 3386. duties of relative to imported cigars, secs. 2804, 3402 appointment of, sec. 3142 to give bond, sec. 3143 |