Page:United States Statutes at Large Volume 14.djvu/927

 INDEX. 897 Internal Revenue, (continued.) Internal Revenue, (continued.) cotton, tax on, after Sept. 1, 1867, to be. nor on papers for collecting soldiers' two and a half cents a pound on that claims on government for pay, pen— produced within the United States 471 sions, Ste ... . .. . 475 district attorney to report concerning suits amendments to act of 1866, eh. 184 . 475 under internal revenue laws to commis- distilled spirits, mineral oil, tobacco, snuff] sioner of internal revenue. . .. 472 and cigars, manutiietured in institutions to report to commissioner upon institution for blind, &c. or in manuarlabor of every suit. .. 472 schools, not exempt from tax, ... 475 commissioner to make rules for revenue monuments of stone not exempt 475 officers, marshals, and districtuttorneys, certain penalties for changing the char— respecting suits 472 acter of spirits after they are in packato have charge of all real estate con- gcs dulyinspected and marked, and for veyed to the United States under branding packages, knowing taxes are internal revenuclsws ,... 472 not paid, stricken out ,... . ... 475 and of all trusts created in pay- fractional parts of a barrel and how acment of debts due, &c. ... 472 counted 475, 476 may sell the real estate at public suc- additional articles and products exempted tion, with approval of Seeretary.of from internal tax .. . . 476, 477 Treasury .. 472 exemption confined to the articles and may release to debtor land taken, products in what condition ... 477 upon payment of debt and interest 472 tax 0n brandy from grapes. 477 additional penalty upon manufacturer for penalty for making, selling, &e. as brandy selling, &c. without a stamp, articles from grapes, any Huid not really such. 477 required to be stamped .. 472 simulated fluid to be forfeited. . . 477 proceedings for the collection thereof 472 amendments to act of 1864, eh. 173, as commissioner may designate any assist- amended .. 477 ant assessor to make assessments upon income tax, rate, &c. .· . 477, 478 specified objects of taxation. . 472 amount exempt. . 478 other assistant assessors to report to to be for year ending December 31. . 478 such assessor ... 472 in estimating income, what to be included 478 such assistant assessor may act in what to be deducted ... 478,479 any districts in same county. 472 list or return of income 479 assessments to be returned to the must be verified by oath ,... .. . 479 district where they are payable 473 may be increased, 479 commissioner may pay sums for detection if none is made, or it is made thisely, and trial of persons violating internal assessor to make list and add fifty revenue laws, &c. . .. 473 per cent for wilful neglect 479 appropriation therefor ... .. 473 and one hundred per cent for penalty for neglect or failure to pay tax false list ... 479 as required, to be five per cent, and in- not to be assessed until after notice. . 480 terest at one per cent a month ... 473 income tax paid in another district .. 479 no interest for fractions of a month 473 if tax has been increased, actual amount amendments to former laws .,. . 473 may be proved. 479 vacancies in office of collector .. 473 appeal from decision of assessor. . .. 479 manufacturers of butter and cheese not to income tax when to be levied and when pay special tax ... .. 474 due in any year ,... 480 venders of vegetables, fruits, &c. not to when for the year 1866 .. . . 480 be deemed pedlcrs. . ... 474 to last until 1870, and no longer 480 forfeiture of tobacco, snuff and cigars. . . 474 if not paid when due, five per cent tax on gas may be charged to consumers 474 and interest to be added. 480 tax on sugars and refined sugars. .. 474 tax on distilled spirits. 480 sugar-refiners, who to be deemed ... 474 where to be assessed and how collecttax upon wood screws. ... 474 ed, if spirits are removed from gunpowder and other powder .. 474 place of distillation and not deposcigarettes, eigars, and eheroots. 474 1ted in a bonded warehouse .. 481 tax in lieu of resent tax upon Secretary of Treasury may adopt meters, Indiarrubber boots and shoes ... 474 &c 481 hats, caps, bonnets, and hoods .. 474 owners of distilleries to use meters, &c.. . 481 leather and skins. 474 changes of, or additions to, distilling apmanufactures of glass, except win- paratus to be made .. . . . . 481 dow glass ... . .. 475 distiller, who to be deemed, and what to of wool. . 475 be presumptive evidence thereof .. 481 no tax upon the rcdyeing or reprinting of distilled spirits to be inspected and gaugcd cloths. 475 before removal from distillery 481 certain exemptions from tax .. . 475 barrels and packages to he marked. . 481 tax on gross receipts of toll roads, ferries, law requiring an inspector for each dissnd bridges 475 tillery repealed. 481 schedule B. amended .. 475 officers to be designated to perform legal. documents, writs, &c. exempt. 475 their duties. :._ . .481, 482 tax on manifests not to apply, &c. .. . 475 collector may direct spirits stored in a affidavits exempt ,... .. ... 475 bonded warehouse attached to a distilno stamp for probate of will, unless value lery to be removed to a general hondof estate exceeds $1,000 ... ;. 475 ed warehouse, when, &e. . 481, 482 VOL. xiv. 57