Page:United States Statutes at Large Volume 14.djvu/921

 INDEX. 891 Internal Revenue, (continued.) Internal Revenue, (continued.) tax on manufactures of paper .. . . . . 132 to be assessed for transportation from manufactures of cotton, wool, silk, &c. a port within the United States not otherwise provided for. . . 132 through foreign territory to a port when tax is only on increased value 132 within the United States 135 brown earthen and common stone ware. . 132 how assessed and collected. 135 diamonds, precious stones, and imitations tax on gross receipts of toll roads, ferries, thereof, and jewelry .. . .. 132 and bridges, exceeding 3 1,000 per when imported and reset, tax to be annum. . . .136, 475, 485 only on value of settings 132 may be added to fare, &c. until bullion. . . . .. 132, 133 April 1, 1867 ... 136, 475 product of assay to be stamped 132 not to be assessed where gross resales, transfers, &c. of gold or silver as- ceipts for twelve months do not sayed, unlawful unless stamped .. 133 exceed needful repairs .. 136 gold and silver in natural state not to where the addition is the fraction of be exported or used without being a cent. 136 stamped ... 133 tickets to be sold, in packages of reworking of old, not included. 133 twenty. ‘ ... 136 snuli, of all descriptions .. . 133 boats, &c. not used for passengers, and manufactured tobacco. 183 not propelled by steam, &c. and used fine-cut chewing tobacco. ... . .. 133 exclusively for carrying coal, or agritobacco twisted by hand, and fine cut cultural products, &c. to market, to shorts .. . .. 133 pay an annual special tax 136 smoking tobacco and imitations 133 tax on gross receipts of telegraph lines. . 136 cheroots, cigarettes, and cigars .. 133, 474 on average amount of deposits subrules for inspection of. 133 ject to draft .. . . 136 manufacturer to be examined on on capital employed in banking 136 oath in reference to his interest on circulation 136 therein. . . . 183 circulation to include what. 136 auction sales, tax on, to be paid month- additional, on average circulation ly 133, 134 above ninety per cent of capital. . 136 no tax on certain. . ... 134 return of circulation, deposits, and capisalcs and contracts for sale by brokers tal to be made on oath monthly. . 136 banks, or bankers, of stocks, bonds, penalty for neglect or refusal to notes, bullion, and coin .. 184 make. 136 by those not paying special tax, or in default of, amount to be estimated 136 brokers, banks, or bankers ... 134 tax, how assessed on banks with branches 136 memorandum of sale, or contract by not to apply to national banks. 136 seller to buyer. 134 savings banks to be exempt from tax on to be stamped with proper so much of their deposits as is invested stamps 134 in United States securities ... 137 to show date, name of seller, deposits of less than $500 in the and amount and subject of name of any one person exempt. . 137 sale or contract 134 returns to be made when .. 137 fractional part of $100, to be lottery-ticket dealers to pay monthly tax treated as 3 100 134 of five per cent on gross amount of repenalty for selling, &c. or delivering or ceipts. ... 137 receiving stocks, &c. without amemo- tax on gross receipts of advertisements randum ... 134 in any book ... . 137 for delivering or receiving a memo- persons out of the United States, and not randum without stamps. 134 citizens, to pay tux on income from suit may be brought for, within one business in the United States. 138, 478 year. . 134 income tax, when due and payable .. 138 amount recovered, how distributed.. 134 ten per cent additional if not paid not to be incurred where there was when due. . 138 no intent to evade the law ... 134 to lastnntil 1870 and no longer. .188, 480 law in relation to stamp duties in tax on dividends of banks, trust compa- Schedule B to apply to these nies, savings institutions, and insurstamp taxes 134 ance companies ,. Z. 138 sales by commercial brokers. 134, 135 on additions to surplus or contingent tax to be paid monthly ... . 134 · funds. 138 in estimating amount, sales by or amount of to be withheld from all through another broker not to be payments on account of such diviincluded .. 135 dends. . . . 138 Schedule A ... . .. , ... 135 return and payment, when to be annual tax on carriages, gold watches, made. 138 billiard tables, gold or silver plate 135 penalty, &c. in case of default .. 138 exemption of certain silver plate 135 tax on dividends on life insurance compatax on gross receipts from passengers and nies, when due. . . . . 138 mails, by railroads, stcamboats, coaches, what not to be considered as divi- &c. .. 135 dends ot, or of savings banks 138 not to be assessed for transportation tax on dividends and interest on bonds of between the United States and railroad, canal, turnpike, navigation, foreign parts ... 135 and slaekwater companies. ..138, 139