Page:United States Statutes at Large Volume 53 Part 1.djvu/740

 CCXXXV S Safe Deposit Boxes: Administrative provisions, applicability of- § 1856 Definition- § 1857 Effective date of chapter-- § 1859 Lessor, collection of tax by --- § 1851 Payment of tax- § 1853 Publicity of returns -- § 1858 Refunds and credits-- § 1854 Regulations - § 1855 Returns --- § 1852 Tax--- § 1850 Samoa. See American Samoa. San Juan, P. RL, appointment, etc., of dep- uty collector of internal revenue at § 3360 (b) Savings Provisions --- §4 Search Warrants, issuance of § 3602 Secretary of Agriculture, publication of re- sults of investigations in connection with tax on cotton futures_-- § 1933 Separability Clause --- § 3802 Sesame Oil, tax on imported-- § 2491 (b) Sesame Seed, tax on imported- § 2491 (d) Shells, excise tax on § 3407 Short-Barrelled Firearms. See Machine Guns and Short-Barrelled Firearms. Silver Bullion, tax on transfers of interest in-- .-- --- ---  --- - § 1805 Snuff: Cross references - § 2199 Exportation- Drawback § 2136 Exemption from tax § 2135 Exporter, refund to, instead of manu- facturer §-- - -§2137 Forfeited, disposal of- § 2190 Importation, packing and stamping § 2130 (a) Manufacturers, dealers, and peddlers- Bond --- §2013 Books § 2018 Certificate--- § 2014 Cross reference § 2020 Definition- § 2010 Factory number--- § 2016 Inventory--- § 2017 Monthly abstracts - § 2019 Registration--- § 2011 Sign-- § 2015 Statement--- --- § 2012 Manufacturers, record of - - - § 2193 (a) Other laws applicable- § 2196 Packages withdrawn from market, re- demption of stamps on- - - § 2198 Packing, stamping, and selling require- ments- Packages- --- § 2100 Sales of tobacco -- 2104 Page 206 206 206 205 205 206 206 206 205 205 405 1 436 216 473 267 268 412 198 246 234 234 235 245 233 222 223 222 223 221 222 223 223 222 222 222 245 246 246 228 230 Snuff-Continued. Packing, stamping, and selling require- ments-Continued. Snuff flour §2102 Stamps --. --- - §2103 Tobacco in bulk -- § 2101 Payment of tax-- § 2002 Peddlers of- Bond. -. § 2073 Certificate--- § 2074 Inspection of -- § 2192 Definition - § 2070 Registration--§ 2071 Restrictions on sales --- § 2076 Sign § 2075 Statement § 2072 Penalties and forfeitures- Customs officers --- §2163 Failure to register, penalty -- § 2150 Information, returns, and payment of tax, violations relating to § 2156 Manufacturers- § 2161 Packages, fraudulently stamped, pos- session, sale of, or from, penalty § 2151 Peddlers, forfeitures relating to § 2154 Peddler's certificate, refusal to per- mit inspection, penalty__ § 2153 Peddling unlawfully, penalty- § 2152 Persons in general § 2160 Relanding unlawfully when shipped for export- §2155 Records, statements, and returns § 2194 Rules and regulations - 2195 Tax on -- § 2000 (a) Taxpayer-- § 2001 Territorial extent of law--- 2197 Snuff Flour: Payment of tax- 2002 Tax on -- § 2000(b) Social Security Board, unemployment compensation, approval of State laws by; requirements-- §1603 Special Deputy Commissioner: Appointment 3910 Duties- 3911 Specific Grade Contracts, exemption of, from tax on cotton futures--- 1 1924 Spirits, Distilled. See Liquor. States, liquor stores operated by, certain provisions as to records not to apply to 2858 Stationery, purchase of, for the internal revenue service § 3796 Statutes at Large, publication as separate part of volume of- § 9 Stearine Pitch, tax on importation of cer- tain oils not to apply to- § 2492 Page 229 229 229 220 227 227 245 227 227 227 227 227 240 235 236 238 235 236 236 235 237 236 245 246 219 220 246 220 219 478 478 212 328 INDEX

�