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TREASURY DECISIONS

UNDER

Tariff and Internal Revenue Laws, Etc.

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Vol. II.— July i to December 31, 1898.

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L 2546 DEC 1 110.27 INDEX.

Subject.

Dept. No. G. A. No.

A.

20359

20027
20022
20027

20333
20455
19923

20381

19742
19746
19800
19759

Abstract of title of vessels, fee for......
Accident insurance policies,

Applications for, not subject to stamp tax, under act of 1898..
Method of taxation of, under act of 1898...

Must be stamped, under act of 1898........
Accounts-

Expense, of inspectors of steam vessels.........,
Of disbursing officers, keeping and rendering of.....
Of wages and effects of seamen, tax on, under act of 1898 ...
Recovery of balances due United States on final settlement

of................
Acknowledgment-

Of deed before notary, certificate of, does not require separate

stamp, under act of 1898.............
Of deed, tax on certificates of, under act of 1898..............
Of instrument, no tax on, under act of 1898.........

To notary public, tax on certificate of, under act of 1898.....
Acrobatic sports at an agricultural fair, no tax as a circus, under

act of 1898 .......
Act of June 13, 1898. (See under Internal Revenue.)
Addition to bonded route of Baltimore and Ohio Railroad as

common carrier ....
Additional -

Duty on paving and fence posts...........
Duty on sugars imported from bounty-paying countries ...
Tax on fermented liquors in bottles, under act of 1898....

Tax on fermented malt liquors..........
Adhesive stamps-

Allowance for, under internal revenue laws.........
Cancellation of......

..........
Admeasurement of -

Vessels...........

Wharf boats ......
Administration, tax on letters of, under act of 1898..........
Advertising matter placed in packages of mixed flour.
Affidavit of principal on withdrawal bond for salt ased in curing

fish, no tax on, under act of 1898 ........

20029

19812

20306
20407
19713
20464

20199
20462

19779
19787
19837
20204

20256

Agent-

19881

20189

20432

Broker's, tax on, under act of 1898..........
For coal company negotiating sales on commission not

commercial broker, under act of 1898..........
Form of power of attorney for, for transaction of customs

business...........
Of a railway or express company not a customs broker, under

act of 1898....
Agraffes as jewelry, under act of 1897...........
Agreement-

As to arbitration, no tax on, under act of 1898..........

Renewal or continuance of, taxability of, under act of 1898..
Agricultural society presenting show including acrobatic sports

not taxable as a circus, under act of 1898.........

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Subject.

Dept. No. G. A. No.

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Alaska,

Issuance of special-tax stamps as receipts for taxes of liquor

dealers in.......
Sale of liquors on steamers in....
Shipments to, partly by rail...

Skagway, a subport in......
Albumen, liquid, classification of, under act of 1897....
Alcohol-

Method of determining percentage of, in cherries in spirits,

under act of 1897......
Stills for recovery of, must pay special tax...

Withdrawal of, from bond
Alcoholic-

Liquor added to pop, producing spurious imitation of liquor,

liability of person as rectifier
Medicinal preparation, gaduol.......
Toilet preparations, Pasta Mack, classification of, under act

of 1897....
Ale, additional tax on
Alien immigrants—

Maintenance and deportation of.......
Vessels bringing, into the United States, complete manifests

required ........
Alizarin and dyes, classification of, under act of 1897...
Allotment note of seamen, no tax on, under act of 1898
Allowance for adhesive stamps under internal revenue laws
Althea root, classification of, under act of 1897.
Amateur

Dramatic exhibitions, musicales, etc., tax on, under act of

1898.......
Theatrical entertainment for benefit of a fire department

not taxable under act of 1898
Amendment of quarantine regulations
American

Artist, certificate of, as to duration of residence abroad...
Artists residing temporarily abroad ....
Goods (blank checks) returned, not advanced in value by

printing thereon of British revenue stamp
Seamen, relief and discharge of............
Sheepskins with the wool on, stripped from sheep abroad,

not free on reimportation.....
Vessels and shipments not excluded from Spanish ports.....
Vessels, bills of sale of, to be transmitted to collectors of

customs ....
Animals-

Driven across boundary line for pasturage....
For breeding purposes......

For breeding purposes, production of pedigree certificates....
Annexation of Hawaiian Islands by joint resolution of July 7,

1898 ......
Antikamnia, a medicinal preparation not sold at retail, tax on,

under act of 1898 ......
Antimony, sulphide or sulphuret of, dutiable as a chemical salt,

under act of 1897........
Appeals from decisions of Commissioner of Internal Revenue.,
Application-

For accident insurance policy, no stamping of, under act of

1898....
For registry of American vessels sold foreign.......
To unlade after sunset, to allow cargo to remain on wharf,

for official number, no tax on, under act of 1898........
Appointments, temporary, and reinstatements after war service

in the Treasury Department...

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Subject.

Dept.No. G. A.:No.

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Appraised value of seized goods......
Appraisers, conference of local....
Architect's certificate, tax on, under act of 1898..
Army-

Canteens, no tax on liquor dealers at, if canteens are Gov-

ernment agencies........

Officers and soldiers, baggage of, brought in public vessels....
Artificial

Flowers, india-rubber tubing for, classification of, under

acts of 1890 and 1894..
Ginger ale and cider, tax on, under act of 1898.
Indigo, classification of, under act of 1897....

Mineral waters, tax on, under act of 1898..
Artists, American-

Certificate as to duration of residence abroad............

Residing temporarily abroad, free entry of works of.........
Artoscope (nickel-in-slot machine) set up in stores, etc., no tax

on, under act of 1898......
Ash, bone, classification of, under act of 1894.....
Asphalt, limestone rock, classification of, under act of 1897.....
Assay of ores, wet........
Assignment-

Of mortgage or trust-deed, tax on, under act of 1898 ...
Of mortgage, stamping of, under act of 1898......
Of mortgage, tax on certificates of, under act of 1898.
Of policy of life insurance, taxability of, under act of 1898..
Or transfer of a lease, stamping of, under act of 1898.....
Or transfer of mortgage requires stamp under act of 1898..

Tax on, under act of 1898......
Association, fair, hiring performers in special attraction, tax to

be paid by association, under act of 1898......
Association baving place of business where promissory notes

are received for discount or sale taxable as banker under act

of 1898 ....
Athletic associations, tax on exhibitions by, under act of 1898 ..
Attorney, power of, for transaction of customs business by agents

and attorneys, form of.........
Auction sales of tobacco in warehouse or at tobacco breaks,

tax on, under act of 1898......
Auctioneers not commercial brokers under act of 1898..
Austrian vessels exempt from tonnage tax
Authentication of invoices by two resident merchants...
Auxiliary war vessels, prompt dispatch of .

19680
19932
19746
19708
19841
19932
19679
19680
19800

20271

20062
20190

20432

19972
19766
20300
20302
19674

B,

20122

Bagatelle tables not subject to special tax under act of 1898......
Baggage

Examination of, on wharf, persons who may be present........
From Canada under card manifests......
Of army officers and soldiers in public vessels, treatment of..
Quarantine inspection of
Receipts, excess, refund of amount paid for tax stamps...

Receipts, excess, tax on, under act of 1898.....
Balances due United States on final settlement of accounts...
Ballast, stamp tax on vessels in, under act of 1898...
Baltimore and Ohio Railroad, addition to bonded route of......
Band of music, playing occasionally in city park at expense of

railroad company, not taxable under act of 1898.......

19643
20017
20383
20221
20234
20169
20381
19672
19812

20273

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