Page:United States Statutes at Large Volume 14.djvu/919

 INDEX. 839 Internal Revenue, (continued.) Internal Revenue, (continued.) definition oh and special tax on, conditions of bond of manufacturers, &c. 128 eating·houses, keepers of. .. 118 may be renewed or changed 123 engineers, civil ... .. . . 121 collector to give u. certificate stating the express carriers and agents. 121 kind and number of machines, &c. for gas-fitters. . . . .121, 471 which bond is given. 123 gift enterprises, proprietors of ... 120 manufacturer to exhibit certificate upon grinders of coffee or spices. . . .. 122 demand of revenue officer 123, 124 orse-dealers. 116 peualt for manufacturing without givhotels, keepers of .. 117, 118 ing hand ... 124 insurance agents ,. . .· .. 119 line and imprisonment. 124 intelligence-office keepers .. 118 assistant assessors to keep record of maujacks, owners of .. 120 ufacturers of tobacco, snail} and cigars {ugglcrs. 120 in his district open for inspection. 124 andwvarraut brokers .. 116 abstract of returns to be entered lawyers. . 121 thereon 124 livery-stable keepers. .. 116 assessor to keep such record for entire lottery-ticket dealers ... 116 district ... . 124 manufacturers. . . . . . .. 119, 474 tax how assessed, when the tobacco, ciminers .. 121 gars, &c. are made on shares, or the museums, proprietors of ... 120 material is furnished by one party and patent agents. 118 manufactured by another 124 pu1;eum·i€ht dealers ... 118 penalty for collusion .. 124 pawnbro ers. 116 manufacturer to make and deliver to aspedlers ... 119, 474 sistant assessor an inventory of the photograpliers. ... 120 tobacco, &c. owned by him on the first physicians ... 121 of January in each year .. 124 plumbers .. ‘ .. 121, 471 inventory to saute what and how produce broken .. 117 verified. .. ..,... 124 realestate agents. . ... 118 accounts to be kept in book form of pur~ rcctifiers. 117 chases and sales, &c. 124 retail dealers. 115 verified abstracts to be furnished the retail dealers in liquors. 116, 474 assessor mouth} ... 124 stallions, owners of. . .. 120 penalty for neglect to iieep books, &c 125 stcumcrs and vessels. . ... .. 118 vendors, &c. of tinfoil, &c. used in the surgeons. 121 manufacture of tobacco, &c. to state tavems, keepers of ... .. 117, 118 amount of sales thereof to certain pertheatres, proprietors of. 120 sons .. 125 tobacconists. . 120 proceedings if such statement is not wholesale dealers. . . .. 115 made, or is believed to be frauduwholesale dealers in liquors. 116, 474 lent ... 125 annual special tax not to be imposed general provisions of law· applicable upon apothecaries, ecufectioners, butch- hereto ... . ., 125, 474 ers, keepers of eatinghouses, hotels, inns when tax on tobacco, Gm. accrues. . . 125 or taverns, or retail deulers,_except, &c., manufactured tobacco, &c. may be transunless their annual gross receipts ex- ferred to bonded warehouse, without ceed $1,000. ... 122 payment of tax, upon giving bonds, amount of receipts, how determined. 122 &c. . z. 125 no special tax upon certain vintners, and from one bonded warehouse to upothecuries, physicians, farmers. . 122 another or for export. .: . .. . . 125 payment ofspccial tux not to exempt from regulations for removal of distilled spirits penal: under State laws for carrying t0_ apply to tobacco, &c. so far as ap- 011 such trade, &c., nor authorize a trade, phcab e. .. 125, 474 &c. prohibited by State laws; nor pre- no drawback upon any manufactured tovent a. Same from imposing an addi- baccc, suufli or cigars ... 125 tional tax .. .   . . . . . . . . . 122 tobacco, snufl] and cigars to be inspected  125 MANUFACTURERS- packagp to be marked or stamped, persons, firms, and corporations mnnufac· and ow ... 125 turing, &c. to render an account of fees of inspector .. 125 full amount of actual sales. . . 122 penalty for fraudulently making or to state quantity consumed or used changing marks. ... 125 for another manufacturer 122 cigars, how to be packed .. _ . 125 market value, and whether shipped to aceo, snuff or cigars, passing out of or consigned ... 122 hands of manufacturers, &c. without value, &c. to be estimated by actual inspection marks, except, &c. to be sales. . 123 forfeited, &c. . .. 125 how, when goods are not in the account of stamps delivered to and used by custody of the manufacturers 123 inspectors to be kept 126 manufacturers of tobacco, snuff, and ci- inspectors to give bonds. .. 126 gars to make additional statement un- penalty for any person, except the_ der oath ,,.. . .. 123 manufacturer, parting with the posses- • to give bond, and in what sums, for _ sion of tobacoo,_ &c. on which taxes d1i·l'ercut machines or presses. 123 have not been paid.. . . . . . . . . 126