Page:United States Statutes at Large Volume 14.djvu/920

 890 INDEX. Internal Revenue, (continued.) Internal Revenue. (Qontinned.) penalty for receiving tobacco, snull] Svc. sugarcane juice, sirup of molasses and under certain circumstances .. 126 sugars, not from sorghum or xmphee. . 129, for receiving tobacco from a manu- 474 facturer who has not paid the tax 126 gross amounts of sales of sugar re’dncrs.. 129 persons before making cigars to procure who are sugar refiners. . 129, 474 a permit. . . 126 sugar candy an confectionery .. 129, 130 fee for permit 126 chocolate and cocoa ... 130 before making cigars in a district gun cotton. t. 130 where they do not reside, to have gunpowder and all explosive substances. 130, their permit indorsed .. . . 126 474 assistant assessor to furnish or in· varnish or japan .. 130 dorse permit. .. 126 glue and gelatine, and cement. . 130 record of permits to be kept, and to pins ... .. ... 130 state what. . . . .. 126 photographs, ambrotypes, dagnerreotypes, makers of cigars to keep account and or other pictures taken by action of give a copy thereof to assistant asses- light. .. . . ... . . 130 sor each month. . ... 126 wood screws .. 130, 474 penalty for making cigars without a per- clocks and time-pieces. 130 mit ... 126 soaps. . . . 130 for failing to make returns, or mak- uncompounded chemical productions 130 ing false ones .. 126, 127 essential oils. 130 persons having permit, upon request, may furniture and other articles of wood. 130 have cigars counted, &c. and may de- when tax is only on increased value 130 liver them in bulk to purchaser with- salt. 130 out payment of tax. 127 scales, pumps, garden engines, and hy- purchaser to do what .. 127 draulic rams. .. 130 to pay taxes .. 127 tin-ware not otherwise provided for .. 130 penalty upon purchaser for neglect .. 127 iron advanced beyond muck-bar, &c. 138 for employing person without per- ton, for purpose of this act, to be 2,0001bs. 130 mit to make cigars. ... . . 127 band, hoop, and sheet iron. 130 for making cigars without a permit. 127 when from iron on which tax has cigars to be forfeited and sold. . 127 been paid ... . .. 130 proceeds, how distributed .. 127 steel 131 all manufacturers, except, &.c. where the stoves and hollow ware 131 product does- not exceed the rate of one tubes mode of wrought iron. .. . 181 thousand dollars per annum, to be ex· steam locomotive and marine engines. . . 131 empt from tax. 127 tax paid on materials to be deducted 131 tax, when the product exceeds that rate, boilers, tanks, stills, tools, machines, but is not over three thousand dollars 127 shafting and gearing ,... 131 in all other cases. 127 iron railings, gates, fences, furniture, and to be on salable value of such arti- statuary ... 131 cles, &c. when removed for con- copper and brass tubes, nails, sheet-lead, sumption or use 127 lead pipe, and shot .. 131 naphtha exempt, except, &c. . . . 127 goat, cali sheep, horse, hog, and dog taxes on, certain manufacturers, unless skins ... . ... 131, 474 otherwise provided for.. . 128 -133, 474, 47 5 tax when only on the increased value 131 candles. . 128 patent, enamelled, and japaned leather illuminating gas. . 128 and skins .. 131 rate how determined .. 128 when a tux has been paid on leather when tax may be charged to cou- in the rough, the tax to be only on sumers 128, 474 the increased value .. . ... 131 rate when companies compete .. 128 oil-dressed leather .. . .. 131 coal tar, &c. exempt. . 128 leather of all descriptions ... 131, 474 illuminating, lubricating, or other mineral wines, not made from grapes, curmnts, oils ... .. 128, 129 rhubarb, or berries .. 131 what to be deemed refined illuminat- returns, assessment, collection, &c. of ing oil. ... 128 this tax ... 131 who to be deemed manufacturers of. 128 penalty for knowingly selling such oil, naphtha, benzine, heuzolinc, or gaso- wine when the mx has not been paid 131 line. .. 129 cloth and textile, knitted, or feltecl fabrics 131, distillers, &c. of mineral oil to be 475 subject to all laws relating to dis- thread and twine. 131 tillcrs of spirits, so far as deemed clothing, hats, bonnets, hoop·skirts, parts necessary by the commissioner. . . 129 of clothing. 131, 132 certain distillcrs not to make returns of indiawubber, guttwpercha, fur, ofrener than once in thirty days.. 129 fur skins ... 132, 474 spirits of turpentine. .. 129 boots, shoes, and shoe-strings .. 132, 474 coffee, ground spices, and dry mustard, certain boot, &c. makers exempt. 132 and all substitutes therefor. .. 129 clothing, gloves, mittens, caps, felt hats, exemption of one thousand dollars and articles of dross. . ... 132, 474 in annual value of product not to certain custom work not to be taxed 132 apply hereto ... ; ... 129 certain work not to be deemed a molasses .. . . . ... 129 manufacture ... 132