Page:United States Statutes at Large Volume 15.djvu/802

 770 INDEX. Internal Revenue, (continued.) Internal Revenue, (c-ontinued.)_ penalty for not keeping such books, and vessel to be forfeited:. . . . . . 148 making entries, or making false entries, proceedings in admiralty there- &e. . .. 143 for 148 for not preserving or producing alcohol and rum may be exported with books. 143 privilege of drawback, in what quantirectiliers, liquor dealers, &c. not to pur- ties and packages and under what chase or receive more than twenty gal- rules .. 148 Ions, except from authorized distillers. 144 none to be allowed before this act penalty .. 144 takes cf1"ect. .: . 149 this not to apply to judicial sales, entry for such exportation . 148 nor to sales at public auction, &c.. 144- form of, and to specify what.  148 certain distilled spirits drawn from one amount of tax, how verified  148 cask and put into another of not less bond, penalty ol, and how discharged 148 than ten gallons, to be again inspected bill of lading ... . . 148 and gaaged, and cocks new branded lading on vessel to be only alter reand marked ... .  144 ceipt of order, &c. .. 148 absence of stump to be cause of for- casks to be branded, inspected, &c.. . 148 feiture . 144 who to superintend shipment ... 148 tax upon wines, or compounds known as gauger to make returns, and inspectwine, not from grapes grown in the or to indorsc them ... 148, 149 United States . .  144 distilled spirits in bonded warehouse to persons making them, to return be withdrawn in nine months, and amounts made semi-monthly, and taxes paid. 149 on what, days .. 144 easks to be marked, &c. . . . 149 if makers neglect or refuse to make spirits not withdrawn within nine returns, assessors to assess the tax months to be sold .. 149 and add penalty of fifty per cent. . 144 if distillery or warehouse becomes penalty for fraudulently evading, or unsafe, &c. it may be discontinued attempting to evade, payment of and merchandise transferred .. 149 tax ... 144 transfer how made, and at whose twenty-five supervisors of internal rev- expense ... 149 enue authorized 144 merchandise may be seized and sold, appointment, districts, salaries. .144, 145 if, &c. . 149 duties and powers 145 proceedings in such case  .. . 149 twenty-tive detectives may be employed persons owning or possessing over fifty and assigned to duty. 145 gallons of distilled spirits for sale when no general or special agent, or inspector act takes effect, to make return to colof internal revenue, except, &c. to be lector of district. .., 149 employed. . . ... 145 return to state what ... 149 employment of those now authorized. spirits to be gauged and proved, and to cease ... 145 casks marked and stamped ... 149 assessors and collectors not to do duty of form of stamp for stock on hand 149 other assessors or collectors. .‘ 145 stamps how prepared, ailixed, and may be suspended for cause 145 cancelled .. 150 internal revenue storekeepers authorized. 145 all spirits held by any person to be their appointment, pay, and duties,. 145, included in same return, and 146 gauged continuously 150 to be engaged in no other business. . 146 but not in any cistern. 150 to take oath and give bond. 146 penalty for neglecting or refusing to to have charge of warehouse ... 146 make such return ... 150 to keep warehouse book, and have it for wrongfully gauging, marking, open for inspection ... .. 146 &c. . .. 150 what entries to be made therein. 146 distilled spirits forfeited, &c. to be sold daily returns, monthly reports .. 146 subject to tax .. 150 may be transferred rom one war:->· purchaser to pay tax before he takes house to another. . .. 146 possession of spirits. 150 provision in case of absence of .. 146 tax-paid stamps to be obliterated 150 penalty upon, for removing, &c. casks special taxes upon distillers 150 without permit, &c. . 147 to be in proportion to amount prointernal revenue gaugcrs authorized. 147 duced. 150 appointment, oath, bond ... 147 monthly returns. . 150 gangers, duties and fees of. 147 who to be regarded as distillers. 150 monthly fees not to exceed, &c. .,... 147 tax on distilled spirits in bonded wareto make daily returns in duplicate. . 147 house when this act takes effect .. . 150 penalty upon, for false returns. . 147 uo tax on certain stills, &c. used by drugdrawback on alcohol and rum exporter!. . 147 gists and chemists .. 150 to include what, and when due and special tax upon rectifiers .. 150, 151 payable. .. 147 who to be regarded as reetifiers. 151 rules and regulations .. 147 returns to be made monthly ... 151 penalty for fraudulently claiming 147, 148 special tax upon compounders of liquors, upon owners, &c. of vessels for know- and who regarded as such ... 151 ingly aiding in fraudulent attempt upon retail dealers, and who regarded to collect ... . .. 148 as such. . . 151