of persons who fail to make returns required for taxation, how
further time may be allowed

of stamp on tobacco and snuff to be notice and evidence of
non-payment of tax

and on cigars..

Abstract-

from tobacco or snuff manufacturer's book..

3358

from cigar manufacturer's book

3390

of collections, &c., to be laid before Congress annually in tab-
ular form

94

Accounting officers-

withholding credits in set-off to debts due United States to

of officers, &c., receiving public money to disburse, monthly. 3622, 3623
failing to render account, as required, of money received. ...3624, 5491 149, 158
of collectors of internal revenue.

149

...3145, 3146, 3212, 3217 5, 6, 27, 28

by collectors of internal revenue of stamps for distilled
spirits

against officer for acts done under revenue laws or laws rela-
tive to elective franchise

officers of internal revenue may maintain for damages done to
them while acting under provisions of law

3171

for taxes, fines, &c., under internal-revenue laws in name of
United States

not to be commenced without sanction of Commissioner of
Internal Revenue

3214

when United States not subject to costs in..

3214

under internal-revenue laws, rules to be observed by officers,
district attorneys

3215

for restraining, assessing, and collecting taxes not to be main-
tained

for recovery of taxes paid on second assessment on allegations
of fraud, burden of proof..

for recovery back, of taxes, not to be maintained until ap-
peal made to Commissioner..

3226

when to be brought

3227

31

14

28

28

Section

Page.

Adulteration—

of distilled spirits before tax paid to create fictitious proof,

collectors' charges for

Affidavits-

of notice of sale on distraint for internal-revenue taxes....
of real estate for internal-revenue taxes
seizure under internal-revenue laws.....

falsely making, altering, forging, &c., uttering or publishing
as true any false, &c..

making or using by any person, of any false, to obtain pay-
ment of claim against United States; criminal punishment.

Affixing of stamps-

to casks of distilled spirits.

to packages of fermented liquor..
to packages of tobacco and snuff.
instruments may be prescribed for
Agents-

internal revenue, may be employed
how to be paid

12

powers and duties of

certain peual sections of the law made applicable to

may demand production, &c., of tobacco peddlers' stamp and
certificate...

may be withdrawn from bond for scientific purposes without
paying tax

3249

3297

may be withdrawn by manufacturer of perfumery, &c., with-
out payment of tax

ཎྜ ཝཿཉྩ ཙ སྤྲོ ° ༔

42

124

6

120

79

34

40

Appeals-

to Commissioner of Internal Revenue before suit in case of
alleged illegal taxes

3226

31

Apples-

brandy made from, or from peaches or grapes, may be ex-
empted from certain laws respecting distilled spirits....

3255

43

Appraisal-

of property exempt from distraint for internal revenue taxes.
of value of seized distillery, &c., in case of bond given for
release before judgment..

no money to be paid to person in arrears to the United States
until, &c...

in case of neglect to make return by person liable to pay taxes
Commissioner may make assessments and add penalty..
Commissioner required to make, of all taxes and penalties..
Commissioner may make assessments of taxes and penalties
when taxes have not been paid as provided by law......
within fifteen months of first list, may make monthly or
special list, entering omissions, &c.

when second is made on account of first being founded on
false return or statement, no abatement or remission to be

allowed.

3220

30

Section.

Page.

Assessments-Continued.

no suit to be maintained for restraining.

3224

on spirits removed without deposit in warehouse as required
by law..

3253

on distillers for deficiency..

3309

on tobacco, snuff, and cigars sold or removed without being
properly stamped..

3371

of stamp-taxes when article is removed without being
stamped

on grape brandy..

of legacy and succession taxes..

to provide counsel in investigation of claims, on application
of department...

counsel-fees to other than district attorneys; how allowed..
recommendation of, necessary in cases of compromise after
suit

written permission necessary to discontinuance or nolle prose-
qui of prosecution of distiller for fraud..

Attorneys (See DISTRICT ATTORNEYS.)

officers of United States and persons connected with depart-
ments not to be, nor to assist in prosecution or support of
claims, nor receive shares or gratuities..

Auction-(See SALES.)

sale on distraint for internal-revenue taxes..
sale of forfeited boilers, stills, machinery, materials..
sale of property forfeited or seized under internal-revenue
laws.

Banks and bankers-

internal-revenue taxes on, other than of national banks..... 3407, 3417
definition of bank and banker..

capital of those ceasing to exist or becoming national, what
held to be for taxation..

on notes used for circulation of persons, corporations, State
banks, &c

bankers and others receiving money on deposit, loan, or for
use from public officers unlawfully deemed guilty of em-
bezzlement.

grown in United States, wines, &c., made from, exempt from
tax

3328

Bill in chancery-

may be filed to enforce lien of United States on real estate..
all persons having liens to be made parties............

3207

3207

3217

28

Boilers (distillery)—

manufacturer of, to give notice before removing from place

of manufacture...

3265

not to be set up without permit of collector..

3265

49

not to be used for distilling purposes on certain premises....

used in generating steam, &c., in distillery, where may be
located

of distillers to be given before business is commenced..

for withdrawal of and payment of tax on distilled spirits.....

withdrawal of alcohol for scientific purposes
for exportation of spirits without payment of tax
transportation bond may be taken for exportation of spirits.
to be given on change of package for exportation.
bond for the release of distillery before judgment.

for deposit in special bonded warehouses for grape-brandy
for exportation of grape-brandy.

of brewer

of manufacturers of tobacco and snuff

3148

3151

3153

3153a

3156

3259a

45

of tobacco peddler...

of cigar manufacturer.

for exportation of tobacco, snuff, and cigars..

transportation bond may be taken for exportation of to-
bacco, &c....

on exportation of tobacco, snuff, and cigars for drawback.
of match manufacturers

for withdrawal of alcohol by manufacturer of perfumery, &c.
in case of goods seized..

3433a

124

Bonded warehouse-(See also DISTILLERY WAREHOUSE.)
special, for grape-brandy

medicines, preparations, compositions, perfumery, cosmetics,
cordials, &c., may be manufactured in, for exportation
without stamps..