Page:United States Statutes at Large Volume 14.djvu/923

 INDEX. 893 Internal Revenue, (continued.) Internal Revenue, (continued.) if lists are not made, assistant assessor to superintendent of exportation and drawmnke lists and add penalties. . 147 ck at such ports as the Secretary of if values are stated in coined money as- the Treasury shall deem necessary.. .. 153 scssor to reduce it to legal tender... 147 y of such superintendents 153 value of lists sent by assessors to col1ec· bgoks, papers, &c. in bureau of drawtors, to be in legal tender 147 back in several ports, to be delivarticles and products exempt from taxa- ered to collector of internal retion. . . .147, 150,476 venue, who may administer oaths exemptions to he confined exclusively and certify papers. . . 153 to the articles in the state and con- who to be deemed distillers, and what predition enumerated, and not in any sumptive evidence thereof. 153, 481 other form, nor to manufactures who to be regarded as rectifiers. 153 from said article ... 150 penalty for doing business as a. distiller when lists or returns are to be made or rectilierwithout having paid the spemonthly, they shall be made on or be- cial tax 153 fore the tenth of the month ... 150 liquors, materials, vessels, stills, &c. if to be made quarterly, returns when to be forfeited ... . .. 153 to bemade. 150 distillers and rectifiers to give notice in tax to be payable on or before the last writing to the assessor ... 153 of the mouth ... . ... 150 notice to state what 153, 154 if not paid, notice to be given, and to be given of certain changes, ten per cent additional. . . 150 and within what time 154 if these not paid in ten days, collec- to give bond conditioned that, &c. 154 tion to be made by distraint, penal sum ... 154 &c. .. ; .150, 151 when collector may refuse to approve certain apothecaries not to be regarded bond .. 154 as manufacturers. . . 151 appeal to commissioner whose others to be regarded as manuihctur- decision to be final .. 154 ers 151 new bond may be required. 154 stamp tax not to be imposed upon any un— penalty for Billing to give notice or compounded medicinal drug or chemi- bond .. 154 cal, nor upon certain medicines com- stills, boilers, &c. not to be used for the pounded ... 151 purpose of distilling in certain buildno patent or proprietary medicine ex- mgs ... 154 empted from tax .. .  . . 151 penalty for such use ... 154 removing or concealing, &c. any goods manufacturers of stills, &c. before their liable to tax, or any materials, &c. removal to notify the collectofwhere with intend to defraud as to such tax, the still is to be sent. 154 to work forfeiture thereof. 151 stills, &c. not be be set up without written in cases of forfeiture of goods, the permit of collector. . 154 packages, vessels, carriages, and penalty for so doing or for thiling to horses used, &c. to be forteited 151 give notice .,... 154 penalty for such removal, &c.. . .151, 152 saleratus may be manufactured in buildsearchwarrants to detect frauds upon ings whore spirits are distilled. , . . 154 the revenue, how, and by whom is- boilers used in generating steam or heatsued. . 152 ing water may be located where .. 154 penalty for selling, &c. or receiving, &c. rcctiliers and wholesale dealers in distilled any box, cover, &c. marked to show spirits to make daily certain entries in that its contents have been inspected, books. . 154,155 such boxes, &c. being empty, or having {penalty for not so doing ... 155 other contents than when marked. 152 recti ers to mark name and place of busfor making or marking any such iness on certain packages 155 box, cover, &c. with intend to de- warehouse for storage of bonded spirits of fraud _  .. 152 their own manufacture to be provided ‘ articles requiring marks or stamps, &c. for owners of distilleries. 155 sold upon distraint without marks, to when may be declared a bonded be stamped and marked by the officer warehouse .,... 155 selling, upon sale thereof. . . . . 152 how to be used and kept ... 155 manual-labor schools and colleges, not tax on spirits stored therein to be to pay a mnnufacturcr’s tax, while, paid before removal. 155 &c ... .. 152, 475 owners oh to execute a general bond 155 no suit to be brou ht to recover tax penal sum, form, and condiwrongfully collected, until after appeal tions .. 155 to commissioner and his decision there- shall be changed or renewed. . . 155 on 152 general bonded warehouse for storage, &c. _ suit to be brought within what time. 152 may be established .. . ... 15:: no suit to be maintained to restrain storekeepers, their pay, and by whom the assessment or collection of any paid .. 155 tax ... 475 articles manufactured in a bonded warein ports where there is more than one house in the Atlantic States may`be collector of internal revenue, one may removed therefrom for transportation be designated to attend to exportation to a customs bonded warehouse on the of articles subject to tax. 153 Pacific coast ... 155