Page:United States Statutes at Large Volume 38 Part 1.djvu/1378

 cxxxu INDEX. Internal Revmuc—C0ntinued. H86- Internal Re·ve·nue—C011tinued. _ _ _ Pwdeficiency appropriation for collectors, articles exported to the Phxlnppmes exam ,,_,,_, ,..,. 231, 796, 1155 empt from, Qaxcs .. 193 for punishing violations of, laws ... 231, 330 goinlg to Porto _R1co exempt from, taxes. 193 for redem tion oi, stamps ... 231, 1155 specia tax on opxum, etc., producers, dealior pa r Ear stamps, and freight 316 ers, ctc  Z ... 785 for refpugdiug collections 330, 333, registration, regulations, ctc. . ._ . 785 577 1138,1155,1159 agents, i11spect0rs,etc., auphomzed. 789 for refunding illegally collecbori, taxes. . 330, special taxgzs, exemption of vmtners, apoth- 577, 579 ecsmes, chemists, iiavoring-extmct for drawback 011 stills exported .. 577 manufacturers, ctc. ... 893 for refund for stamps used on export stamp tax on manufactured smoking opium manifests .. 1155 increased .. 277 cigars made in bonded manufacturing wa.rc— manufacture restricted to citizens. . 277 houses from imported tobacco, to regulation of; bond required. . . . . 277 have origin of material, ctc., i11di— general stump provisions applicable. 278 cated on stamp. 198 stationery allotment for collecting income collectors may appoint, etc., bonded dep- tax, increased. 796 gies without regard to civil service tax on ciergugxtiouhoi natiorgl Izggks, sews, etc ... 208 cur y other ni Staws drawbacks provisions, extended to ship- bonds, reduced .. . . 683 I IIl€DtB to Porto RiC0 0I`. Rgygnug,  of; ¢X01¤6 ¤t¤·¤1P WX 0¤ €0¤¤‘¤¢'€¤ T0! SNES of appropriation for, deputies, clerks, etc. 477,1013 ¢0t¤>¤ foT futm'9 d9UV€!'Y 8% €X· tgt geputy, etc., income tax collection. . 1013 _ ¢h¤¤8€¤y 9“¥~—;·_ ···-~·--··· ; ··-·· ·· · 693 authorized to appoint officers, agents, etc., gauging Yecmied ¤Pm*·¤ by !`°¢mi91'§ 1’98· necessary for income tax collection. 180 _ “I**'°i°¤¤ P?’Zmim9B- ;· -, —-···-·--·-·· 1017 rent quarters, purchase su plies etc 180 1¤€0!¤6 ta? PF¤V¤¤10¤¤§ !¤d1V¤d¤¤·1¤ ---~ · · ·  deputy C0l{1111iSBi0H6l‘£11d otgor additional €‘°YP°¤’· mm ···--······- ; --~···--·-···· cmp oyees in 0 ce of, authorized. . 180 r¢¤¤¤¤*¤b¤f=§¤<=·i ¤¤re¤¤=·¤·¤ MM: ~z¤- supplies, ew., rm ... 180 l*m°¤ of mSP€°U°P -····--·-··-· 177 duties of, under cm ency taxes act, .,.. 745 unity for not makmg. ew -- 177 to appoint ¤ddiu¤§ agem, em. umm divu§;x;§lsinformation received by, ofH- 177 iufiome ta; prtgwgsnousé. . . .i ,. 180 ,¤¤1¤¤f¤i ············· ·-· -···· 1'8gl1]8 01*18 0. 8 I" ... pub1ish21ginc¢;me tax returns, un1a.wfu1.. 177 1-mama, Rwemze Diakcts ma 6 0 ’ pay 180 punis ment or 177 - · _ ’ inquiries as to liability for, mx to be made Increased to Sixty mm ’''’‘ 475 Internal Revenue Taxes, Emergency by deputy collectors  178 . . ¤ annual tax retums to be made to col- °dd13°l?l* °u b;er·k°‘!°· °t°·   ············ Z45 co ec 1ou on oc m ware ouse .. . 46 m;$°..tQ”t;.; i.;&iAA&¤`.i1ZZZ I I I I I I I I I ZZ E3 uw of v=¤¤¤¤*= ¤=¤¤¤v¤ Wim mw ¤¢¤ fmlists made by officers of ,,,. 178 p°°°d· ·   ······   ·············--·· 746 notice when no return has been msde.. . 178 m°]E°b°ug°h° Img? Stamps ·········· 746 vrepmcn by ¤·>**¤¤¤·~; ¤¤¤=¤¤*y· °°m£'$Z°?»1-,K1$Z`€hér°$§5isiAé;; ‘‘‘‘‘‘‘‘ $32 ¤urmx$·€¤E¤§ }g&{1}a$  °»$9‘é61iL&i5£ BA 178 ¤P·¤k1i¤¤ wi¤¢¤·_ ¤¤¤» Wm ¤s>1d, etc -·-~-- 746 refusal, Bmw of pany ___________ _ _ _ 179 _ tax on bottlps, other contamers  746 if return fraudulent ... . m ¤¤¤¤·¤¤· ¢¤¤*·=·*¤y Bm- Wm ¤¤¤<? --·-·-·-- 746 if return refused or neglected _______ _ ____ 179 tax on bottles; on larger contamers. 746 allowance for sickness or absence. 179 ¤¤~mv¤ t° be ?'fHx°d Y° cach b°m°i)°tc· · · 746 wnwcuon of ,.,._,,, ug by dem! if wld m whoimiv y 1>r<>· receipts for paymenp of, taxes other than d“°°?'·E ····· :· ··: ········· . ······· 746 stamp, to be gnven by collector . -. . 179 mt rliqulm °n gnu wm°° wd m t“x“` acceptance as evi ence of payment . 179 . ° P"’P“"m°m ··················· 746 surrender to creditor . ,..,,,,..,,, 179 specml smmPS to be Prepared; etc ·---·-·-· 746 jurisdiction of district courts to compel absence Qfvfmm ¢¤¤=¤*>1¤¤¤¤¤¤•=¤¢¤ cause attendance, etc . . ... 179, f°¥ff’m“`° -···· ; -······-·--··- _ · - ; · - 747 general administrative, etc., laws made up- wm° spmm mx lqvwd °n> for f°mfYmg Flicable to income tax provisions,- . 179 Pm sweet wines ·-·· , ·-·-·--·--·-- 747 alcohc for deuaturizatiou may be made by m°“th!Y assessment agmust P"°d“c°Y farmers, etc., free of tax . .. 199 using ·—-·-·--···--··· - ·-··-·-···--- 747 conditions; bggnaturing materials to be ;¢¤m1g&g);S¤g;§:·mr;;;d ·····-····---—- prescri, etc  199 . . . ---··—·—-·····-··· transfer to central plant . 199 f°";§mS Pu'? €W°°t Wm°° ·--··-· 747 central distilliug and denaturing plant use ° wme SPmt€ {W ·-—···-··-·--- · ··-·-- 747 authorized ,,,._____,_,,,,,,_,,,,,,, 199 allowance to dxstnller for amount withmanufactures authorized in .. 199   ·---·-~··---..-·...- 747 use of cismem, em .,,,_._,..,,. , .__, 199 forfeiture for excess alcoholic strength. - 747 plmiqhment. for violations of regula- W1116 Bpmts defined; brandy included- 747 _ tions, etc ... _ . . 199 pure sweet wines defined ,,,.,,,.,_,,. 747 mus and wnrugq for, exempt from specnal permissible additions. .,,..,.,,,,_,_,,, 747 til; COI.1dlf.10I[B-:, . 2(X) o Sugar allowed; water ____ _ __________, 748 exemption from distillery bonded wane- l1l.%(Iti0I1’ alcoholic strength requiredn 748 house {vguhtwns, etc ... 200 wi dmwai of wine spirits to ioruty ,,... 748 tax on spmts unlawfully produced, em. 200 regulations, enc .,_,...,..,,,_,,,,,,_, 743