Page:United States Statutes at Large Volume 14.djvu/922

 892 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) _ to be withheld from payments .. 139 intervening bona fide rights not when such companies are unable to effected ... 143 pay, and fail to pay interest on papersjequired to be stamped, not to be their debt, mx not to be paid un- admitted in evidence unless stumped. . 143 til, &c .. . .. 139 documents made in tt foreign country for tax on incomes of those in the civil, mil- use here, to pay same mx as though itary, or naval service of the United made here, 144 States. 139, 480 party using to affix stamp before amount to be deducted 139, 480 using. 144 certificate to be made and sent to Schedule B,. . 144, 475 commissioner. . . 139, _480 tex on weighers’ returns. .. 144 pay roll to show such payments. . .139, 480 receipts. r 144 auditors to require proof of such pay- where there are several signuments .. . .. . . .140, 480 tures to the same paper .. 144 payments of prize money to be deemed money to include drafts, Svc. income. 140, 480 given for the payment of payments to mechanics or laborers upon money. ... 144 public works not to be deemed in- assignments or transfers of mort- 00me .. 140, 480 gagcs. . ... _ .144, 1-15 legucyeto minor child, unless over $1,000, domestic and inland bills of lading. . 145 to exempt from taxation .. . . . . 140 memorandum of sale of stocks, &c.. 145 if over $1,000, excess only to be Schedule C. .. 14+,145 taxed .. . .. 140 drugs, medicines, cosmetics, pcrfumery, when taxon isdue 140 &c. penalty for making, selling, or reoxecutors, &c. to give notice to as- moving without aflixing proper stomp. 144 sessors 140 persons offering for sale any article mentrustees to notify assessor of trust estates 140 tioned in Schedule C, to be deemed the successions to rea.1 estate to be notified to manufacturers. 144 assessors .. . 140, 141 such articles, if imported, to puy penalty for wilful neglect in 141 stamp tex. 144 instruments, &c. required to be stamped, tax on cigar lights, wnx tapers, Src. . 145 not to be recorded unless stamped, &c. 141 playing-cnrcls 145 if recorded, record void ... 141 preserved meats, fish, vegetables, &c. 145 odieielinstruments and papers. by omcers no claim for drawback on aiticlcs cxof the United States, or of any State, ported prior to June 30, 156+, unless city,,c0unty, or town, exempt from tax 141 presented within three months enerpenalty for forging or counterfeiting any this act takes effect 145 stamp or die .. . 141 collectors to prosecute for fines, penalties, any stamp on any paper, or stamp- and forfeitures. 145 _ mg wit forged stamp .. . 142 where suits may be brought  145 for knowingly uttering or selling what umount to be paid intormer when paper with forged stamp 142 there has been s judgment .. 145 for knowingly using or permitting when payment is made without suit the use 0 a. forged stamp,. . 142 or before judgment ..,.. 145 for fraudulently removing stamp, or no right accrues to informcr, until, impression of stamp from paper. . 142 &c. . . .. 146 for rsudnlently using stamp out remission of fines, power of Secretary of from other paper required to be Treasury over, not affected .. 146 stamped ... 142 commissioner may compromise cases, for wilfully removing or altering the whether pending or not 146 cancelling of e. stamp. . 142 what courts to have jurisdiction under for knowingly buying, or selling, this act. . . . 146 or having in· possession marked in civil notions for penalties, &c,, if instamps .. . ... .. 142 former is e witness, the other party persons making, issuing, receiving, or may also be 146 paying any instrument or note required penalty for receiving money under threat to be stamped, without stamp thereon, of informing or not inforiniug 146 duly cancelled, to forfeit $ 50, and the circulation of State banks after August 1, _ note, &c. to be void 142 1866, to pny tux of ten per cent .. 146 title of purchaser of land by deed, duly capital of State banks ceasing to exist to stamped, not affected by want of stamp be the capital us it was when bunk on any deed to any person, by, from, ceased to exist. 146 or through whom his grantor derives circulation of} not over five per cen: of title. . Z. _. . . . . . ... . . 143 capital of bank, exempt from tux. 146 stamps, if not on instrument ae made, banks ceasing to issue cireulnting notes to when and how may be placed thereon be exempt. 141 afterwards .. I .. 143 national banks made from State banks, may be placed on copy, if original is and assuming their liabilities, to make lost .. . 143 returns and pay tax on circulation 0. if instrument was made, where and over five r cent of cnpits.1 ., 147 when there was no collection dis- persons mahlang lists for taxation, to detrict, stzunp may be ailixcd before clara whether values are stated in legal January 1, 1867 ... 143 tender or coined money. . 147