Page:United States Statutes at Large Volume 44 Part 1.djvu/2306

 ·_ ’ I INDEJ Internal Revenu 0ntinued In 4 ° Special taxes——C‘0ntinued __ Removal of taxpayer- after paying tax,. continuation of . _-business at new place,, p. 739, §_ 190. ° ", Returns by taxpayersgp. 739, § 186 l · Riding academy -propriet0rs, p. 743, `§ 219; p. 1965, ` ‘ § 219 { · . A e Several occupations by one‘person at- same time and _ place, p. 739,-§ 185_ _ · — { . " ` Several places of business operated by one concern, Vliovvtaxed,p.739,§184·    I *" Ship brokers, p. 743; {215; p..1965, §_215 / Stamps used for payment or special taxes, p. 739, §§ 187, _ Time for payment of "special taxes, p. 739, § 186 V , -»Tobacco mannfactures, penalty for carrying on busi-" ` _`ness withoutpayment of tax, p,‘739,  192 p h ` Trade or business " subject to_ special · tax prohibited luntil payment, p._738, § 181 _ ` - _ Vintners, exemption, ‘p. 744, §»225` - Yachts and. other pleasure, boats, tax on use, p. 743, _ § 2248; p. 1965, §“224·~ ` Stamps.- °- V  _ .- See also Drsrrnnmi .SPIB1’1‘B-AND Wmns; Smur Taxes; ` ’1‘osscco Tax V _ _  4 - Adnlterated: andprocess orrenovated butter, payment ‘ _ fof tax by stamps, p. 779, § 576 et seq. " ' Altering form and device, p. 843, 5 1170 _ Assessment of taxon articles sold without stamps, ‘ p·843,S1176 L-- T 1 ‘ · ~ Cancellationlbyoperforation, p.'843, § 1172, Disposing of or receiving empty stamped packages, ,_ Jpenalty, p. 845,} 1188  ; ·` O l -. Distilled spirits, payment of tax by  tamps, p. 746, '§ 245'etseq ·· [ j  Fermented liquors, payment oftax by stamps, p. 774, §506Vetseq.   . ’ W ‘° _ 'Filled cheese, payment of tax by stamps, p. 781,   608 In .et seq.- . ~ - _ , . ‘ Forging or counterfeiting, penalty, p. 844, § 1180 in Fraudulently using or selling stamps, penalty, p. 844, ’ % 1180 __ A . - · `. . It Instruments for attaching and canceling stamps fur- · nished by commissioner, p. 843, 5 1171 s » Mixed“n0ur,-payment of tax ~by- stamps, p. 782,} 636 .u `£tS€<l» t  - ·`   ' _ Oleomargarine, payment of-tax by stampsrp. 777, 5 546 V Yet seq. _ - F _ - Redemption of spoiled stamps, p. 843, $5 1174,, -1175 Rcstamping in case of loss or destruction of stamps, p. 843,} 1177 ;, p. .2016, { 1177 Transmission of stamps to internal revenue omcers, p. » 84.3,51173. __ . White phosphorus matches, paymentjof tax by stamps, ‘ -.'p.783,§663·etseq. · ,` ` . ·Wines,·payment of-.tax by stamps, p.` 770, 5 452 et seq. Btationeryfor Revenue Servlce,_purchase, p, 848, 5 1241 M Statuary, excise tax on sales and leases, p. 804, { ,884; p. 1970, § 884 7 ’· -, 4 ‘. . Stills, see Disriimm Sriarrs ann Wmns Bnperintendent of exports and drawbacks Compensatién. —p. 727, $53 · Designation of omcer to act, p. 727, { 53 _ Oatbs, authority to administer, p. 727. I 54 ° I! Territorial operation offrevenue laws, p;’843, G 1178 ` Theaters, tax Von admissions, p. 802, {871 I1 Tobacco, see Toaseoo Tax _

>‘.. v Y 8 ‘ 2292 nternal Revenue—Continue6_ —. = _, Tobacco pipes, excise/tax on sales, p. 804, { 881 ·(7) ;_ pr 1976, { 881 ·(7) ‘·, l. " · _, Trade or calling, tax on, see Special taxes, supra - Venue or district of trial of suits fer taxes, ·p. 873, S 105 Watches, sales, excisetax, p. 804, { 886; p.?1970,·{ 886 Whisky, taxation, *€—DIBTILLED Srimrs Asn Wrsra White phosphorus. matches__ _ _ "  _ ·— _ Assessment of tax on ·matches- sold svithout stamps, ·_ ·I>·784»§.669: · · ‘  ’ Exportation. prohibited, -p. 784, ji 671 ,Fines_,'recovery, p.' 784, S 674. ‘ _ . Fraud of manufacturer, forfeiture, pi 783, ‘§ 667 Importation prohibited, p. 784, { 676 ` Label and notice on packages, p. 784, 5 672 · Manufacturers registration, bookssreturns, and ~boml,· I p.783,~$662 *  _. · Oienses, atlixing lnsulllcient stamps, p. 7%, { 665 ———fraud of manufacturer, p._,783, { 667 ‘ Packing, regulations, p. 783, Q ,663 ` _ Penalties, laws applicable, p. 784, § 676 Penalty for violation of law, p. 784,— 5 673 Ilegulations to enforce law, p. 784, 5 675 _. . Selling- or removing unstamped matches, p. 783, { .Stamps, penalty for lnsnmclent stamping, p. 783, § 665 —-——- preparation furnishing and accounting for, p. 783, _ . 5 M8. _ " _, I . - ——-—— `removal defacement or reuse, penalty, p. 783, § 666 ——-used topaytax, 782; { 663 - . “ ` . C “White ph.osphorus." defined, ·p. 783, { 661 Wines, taxation, see Drsuum Srrarrs azvn Wrxrs ‘ _,Witnesses, compelling attendance and production _`of books · and papers, p. 849, § 1258; p. 2021, {1258 ·Wrongful»assessment=or collection of taxes, see Remedies of taxpayers, supra _ ’. " . ~ Yachts and otherpleasure crafts, tax on use, p. 743, { 224 ;¥ _ p.»1ee5, ,5 224_ ·  · " 6 ntérnational Arbitration,. _ Policy of United ‘Stat'es declared, p. 661,·{ 261 nterriational Banliing Corporations ‘- I See Forman ‘B1ln1¤No Coaroanrrons __ nternational Commission of Congresseaof Navigation ; Appropriation for erpenses, .p. 662, § 266 _ ` nternawonal Conferences, `Con es;-" and the Like Disarmament agreements favored, p. 661; { 261 T ’ 6 - Immigration, regulation by. international agreement, p. 143, { 177 _ _ . . ~ . International Commission of Congresses W, of Navigation, · appropriation for eipenses, p. 662, §_266_ C. - International Joint Commission, salaries and powers, p. 662. ` International Prison Commission, United States to continue ' membership, p. 662, { 2638 C `Pan.`American 'Unlon — .·Direction and control by Secretary of State, p. $32, 5  .` . .. * _ I I . Disposition of reeelpts, p,‘662, { -265 · _ Permanent Commission of International Geodetlc Associa· ‘ tion, representation of United States, p. 662, § 267 - Presidentfs authority to give or accept invitations, p. 662, {262 ·. _   .. ·‘. · White slave tramc. prevention, p. 494, { 402_ ntemational Geodetlc Association Representation of United States. p. 662, § 267 Iternational Joint Commission. V Salarlesand powers, ep. .662, § 268