Page:United States Statutes at Large Volume 18 Part 1.djvu/1447

 INDEX. 1 375 _ stdlib!._ hl BWAI.?-L4ND8jQ`0ntmued.'1'A1`E8—C0ntinx1ed. god l in Qahfornm., provisions concerning ... 2488 Internal revenue—Contirmed, claims to, by California, how disposed penalty for making false returns to evade . Pi ·-~--—-·---·— - ---·--—-·-——··· 9489 Mid for refusing to testify or to proi provisions extended to Minnesota and (ne. dugg books ________________________ 3179 Z0" ~-·-~· · — —_ ——·-······---· 2490 when real estate may be sold for .,_,,___ 3196 P°¤¤¤¤€¤t ¤PP¤’0p¤¤ti¤¤ to States for, erm- proceedings in such case ___________ 3197-3201) nwmly 901*1 by United SERS- -p- 728, 3689 redemption when sold _____________ 320]-3204 successive seizures may be made of differ- T_, ent property, real or personal, for _ _ 1 payment of .,,, , _______ 3205 TLI¤F£ • ~*~ , { Commissioner to make regulations for fees ¤>_¤¤ r·¤¤¤¤ <>f jury --··--- 804 in we of distruint and seizure or in western district of Arkansas .. 814 propertv for yment of taxes .. 3206 T m Kentucky and Indiana ... 815 proceedings' in elggncery to gubjgcg may A3], estate to ment of tax - allowance for, nn imports, how estimated, _ 2898 gagged ______ I? Y ______________  _   3207 TATIOOING, gross amount of collections to be paid punishment by, forbidden in Army. .p. 239, inte Treasury daily _________________ 3210 _ _ art. 98, 1342 collectors of internal revenuetobe charged T m NN'? —· P- 234, HU- 49, 1624 with] whole amount of lists committed , tot em ... 3218 in States, &c., all persons to be subjected to with what allowances to be credited. . . 3218 like, and to no other ... 1977 lists ef, in case of death, mmgvgl, &c__ of unequal, not to be imposed on persons im- collector, to be transmitted to depmigratigp from foreign countries 2164 » uty or successor ____________________ 3319 not to be evi under State laws on obliga- remission and refunding of, when err0— tions of United States .. 3701 neously or illegally assessed _________ 3220 regulations and restrictions on, in Territo- of taxes on distilled spirits accidentally ries ... . .. 1851, 1924, 1925 destroyed ,..,,_______,_________ 3221-:5223 homesteads of Stockbridge Munsee Indians suit for restraining assessment or collecexempt from ... 2311 tion of, forbidden ,_,______,__ _ _____ 3224 payable to United States in what cur- to recover taxes collected under second rency. 3473 assessment on alleged fraud, burden to have priority in dividends in bankruptcy 5101 of proof on plaintiff ________________ 3225 in national·bank notes, when ... 5182 actions for recovery of taxes illegally asproceedings in bankruptcy not to interfere sessed not to be brought until appeal wit amesment or collection of. 5101 to decision of Commissioner, exon fur-seal skins from islands of Saint Paul cept ..,,,.,.,. 3226 and Saint George, Alaska ... 1969 limitation of time for bringing suits for suits for, to be brought in name of United the recovery bmk of taxes .. 3227 States .. 919, 3213-3216 names and assessment of taxes on persons Internal-revenue, where and how may be having ngdproperty in district to be sued for .., .-. . 733 l transmitt to collectors of other dissuits not to be brought without sanction ‘ tricts ,..,, ,_._ 3209 of Commissioner of Intemal Rev- sales of goods, &c., made to avoid. renders enue .. . ... 3214 debt therefor void, and payments may regulations for bringing .. 3215 be recovered as forfeitures to governmoneys recovered on suits to be paid ment and complainant .,.,..,._ 3454 into Treasury .. 3216 in absence of provisions for modes and lien for, and how to he enforced ..,.. 3186-3188 time of assessing and collecting, when persons liable for, when not otherwise laws are changed, or in absence of provided, to make annual return .,.. 3173 laws therefor, mode of procedure 3447 mav be summoned in case of neglect. . 3174, having in possession articles with intent i 3175 to sell in evasion of, penalty and forcollecwrg in certain cases may enter, fclture. 3452-3455 premises of, and make retums .. 3176, fraudulently executing documents reoflicers may enter premises where taxable { _ quired by mternal-revenue laws ..,._ 3451 gytiglgg are kept ____________,,,,,,_ 3177 » United States may purchase certain artireturns for, to show whether amounts val- l cles without payment of internal-rev ued in currency or coin, and to be, enue tax. (see p. 463, § 2505) 3464 reduced fn currency ________________ 3178, laws relating to customs duties not to taxable property of non-residents in dis- apply to cases under internal·revenue trietg, how returned for taxation.3180, 3181 laws ..-·-.·---··..-. · ·.--. 3465 Commissioner may make certain assess- on brandy made from apples, peaches, or · ments or reassessments and correc- g¤iP€¤  -··· 3255 tions 0; lim ____________ _ __________ 3182 on cigars and cigarettes. 3394 collectors and their deputies to collect all, on cigar-lights. .Schednle A, p. 679, cfm- 3437 however designated, and (0 give re- on distilled spirns .. 3251 wg ts ____________ _ ________________ 3183 on feneintul lupiors . . .. L. . 3339 demand) and notice of, by collector or on fr1ction matc es. . .Schedu1e A, p. 619, deputy .. Z ...---·--- - -- 3]*4 _,. _. d 1. “f“" month y and special returns by persons 0n lmlttttion wines or c0m_p0un 1quors_ - liable m, when to be made .. 3185 on medicines and preparations. Schedule l l§§§;‘;,‘;ll’;;’{;°;,",¥,‘3§;t;;,;;.t‘(‘.,;;,·y;tz;m ’"“  ,m..m,mc0.,mm.,4'f1é°;}?Zt’£;.{I;",§f W 3187-3196 p. 678, ajter 3437