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Rec., 1. Arlington case. Ex parte Smith, 94 U. S., 455. Mandamus to compel circuit court to take jurisdiction denied. Smith et al. v. McNeal et al., 109 T. S., 426. Dismissal of suit for want of jurisdiction no bar to a second suit for same cause of action. United States v. Lawton, 110 U. S., 146; 30 Int. Rev. Rec., 47. Surplus proceeds of sale. United States v. Taylor, 104 U. S., 216; 28 Int. Rev. Rec., 47. Same.

Van Brocklin v. State of Tennessee, 117 U. S., 151.
Land owned by United States not taxable.
Cooper v. United States, 120 U. S., 124; 33 Int. Rev.
Rec., 62. Claim for surplus proceeds.
United States v. State of Louisiana, 123 U. S., 32;
33 Int. Rev. Rec., 383. States not liable to pay
the tax.

McKee v. United States, 165 U. S., 287.
Glover v. United States, 165 U. S., 294.
United States v. Elliott, 165 U. S., 373.

Important decisions, not in internal-revenue cases, but applicable.

Bronson v. Schulten, 4 Otto, 410; 28 Int. Rev. Rec., 231. Opening judgments.

Boyd v. United States, 116 U.S., 617; 32 Int. Rev.
Rec., 62. Production of books.

Young v. Godbe, 15 Wall., 562. Interest.
United States v. Sherman, 8 Otto, 565; 25 Int. Rev.
Rec., 198. Interest.

Fink v. O'Neil, 16 Otto, 272; 28 Int. Rev. Rec., 405.
State exemption laws govern.

Minturn v. United States, 16 Otto, 437; 29 Int. Rev. Rec., 34. Laches of officers does not relieve sureties.

United States v. Ross, 92 U. S., 281. The presumption that officers have done their duty is a legal presumption, but does not supply proof of substantial facts.

Mackin v. United States, 117 U. S., 348. Infamous crime.

Wilson, ex parte, 114 U. S., 417; 31 Int. Rev. Rec., 224. Infamous crime.

Railroad v. Commissioners, 8 Otto, 541. Payment of tax under protest.

Spofford v. Kirk, 7 Otto, 484. Assignment of claims.

United States v. Bowen, 10 Otto, 508. Status of Revised Statutes.

Important decisions, etc.-Continued. United States v. Herron, 20 Wall., 251; 19 Int. Rev. Rec., 137. Bankruptcy act as affecting claims of United States.

Mugler v. Kansas, 123 U. S., 623; 33 Int. Rev. Rec., 399. Constitutionality of the prohibitory liquor laws.

License Cases, 5 Howard, 504. How far a State may regulate or prohibit the sale of spirits imported from foreign countries.

Powell v. Penn, 127 U. S., 678; 34 Int. Rev. Rec., 166. Constitutionality of the prohibitory oleomargarine laws.

Schollenberger v. Pennsylvania, 171 U. S., 1. Pennsylvania oleomargarine law unconstitutional.

Collins v. New Hampshire, 171 U. S., 30. New Hampshire oleomargarine law unconstitutional. Plumley v. Massachusetts, 155 U. S., 462; 41 Int. Rev. Rec., 37. Oleomargarine law.

United States v. Fisher, 109 U. S., 143. When Congress appropriates in full compensation for salary incumbent can not recover additional sum in Court of Claims.

Burgess v. Seligman, 107 U. S., 20. How far Supreme Court is bound by decisions of State courts on State laws.

Brown v. United States, 113 U. S., 568. Contemporaneous construction of law by Department adopted by Supreme Court in ambiguous cases. United States v. Healey, 160 U. S., 136. When the departmental practice has not been uniform the court must determine for itself what is the true interpretation.

Leisy v. Hardin, 135 U.S., 100; 36 Int. Rev. Rec., 167. Original-package decision.

In re Rahrer (1891), 140 U. S., 545; 37 Int. Rev. Rec., 229. Original packages. Effect of the "Wilson Bill," act of August 8, 1890.

Ex parte Mills, 135 U. S., 263; 36 Int. Rev. Rec., 150. Hard labor-Penitentiary.

Field v. Clark (1892), 143 U.S., 649; 38 Int. Rev. Rec., 285. Validity of tariff act of October 1, 1890.

United States v. Burr (1895), 159 U. S., 78. When act of August 28, 1894, became a law. United States v. Realty Company (1896), 163 U.S., 427. Bounty act of 1895.

Caha v. United States (1894), 152 U. S., 221. Departmental regulations are matters of which the courts take judicial notice.

United States v. Matthews et al., 173 U. S., 381. Payment of a reward to an officer.

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No. 3, Rev. Jannary 28, | Regulations and instructions concerning the tax on legacies and distributive

1899.

No. 4, Revised.......

No. 4, Rev. Sup. No. 1,

March 9, 1899.

No. 5, Revised..

shares under the act of June 13, 1898.

Concerning the transportation and exportation of distilled spirits in bond without payment of tax.

Relative to the exportation in bond of spirits incased in metallic cans.

Concerning special bonded warehouses for storage of brandy made from apples, peaches, or grapes exclusively.

No. 5, Rev. Sup. No. 1... Concerning the withdrawal of wine spirits or grape brandy from distilleries

No. 6, Revised....

and special bonded warehouses, free of tax, for the fortification of pure sweet wines, also from such warehouses for the fortification of wines for export.

Relative to tax on fermented liquors.

No. 6, Rev. Sup. No. 1... Concerning the transfer of fermented liquors from a brewery by way of a pipe line or other conduit for the sole purpose of bottling the same.

No. 6, Rev. Sup. No. 2... Modifying Supplement No. 1, concerning the transfer of fermented liquors by way of pipe line, etc.

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No. 7, Rev. Sup. No. 1... Relative to the distillation of brandy made exclusively from apples, peaches, grapes, pears, pineapples, apricots, berries, or prunes.

No. 8, Revised.

Special, No. 85.

No. 9, Revised.

No. 10, Revised..

Relating to taxes on tobacco, snuff, and cigars.

Tax manual for cigar manufacturers.

Regulations concerning oleomargarine.

Relating to the exportation of fermented liquors in bond without payment of internal revenue tax.

No. 10, Rev. Sup. No. 1.. Governing the exportation of fermented liquors in bond without the payment

No. 11, Revised

of tax.
Gauger's Manual.

No. 11, Rev. Sup. No. 1..| Gauger's Weighing Manual.

No. 12, Revised

No. 13, Revised...

No.14...

No. 15..

No. 16..

No. 17, Revised..
No. 18, Revised..

No. 19, Revised.

No. 19, Rev. Sup. No. 1..
No. 19, Rev. Sup. No. 2..
No. 19, Rev. Sup. No. 3..
No. 20..

No. 20, Sup. No. 1..
No. 21..

No. 22.

No. 23.....

No. 23, Sup. No. 1..

No. 23, Sup. No. 2.

No.24..

Relating to revenue officers, district attorneys, marshals, etc.

Relating to allowance of drawback of taxes on other than distilled spirits, tobacco, snuff, and cigars.

Relating to the abatement and refunding of taxes.

Concerning analysis of foods and drugs in the District of Columbia. (Obsolete.)

Concerning the tax on opium manufactured in the United States for smoking

purposes.

Obsolete. Bounty on sugar.

Relative to the issue of certificates of residence to Chinese.

Relative to the exportation of playing cards without payment of tax.
Relative to the exportation of playing cards.

Amending Supplement No. 1, relative to the exportation of playing cards.
Concerning exportation of playing cards free of tax.

Relative to the establishment of general bonded warehouses for the storage
of spirits made from material other than fruit.

Relative to the bonding of distilled spirits in general bonded warehouses.
Obsolete. Income tax.

Relative to filled cheese.

Relative to the bottling of distilled spirits in bond, under act of March 3, 1897. Additional regulations and instructions concerning bottling of distilled spirits in bond.

Instructions concerning proceedings at ports of export relative to the expor tation of bottled distilled spirits in bond.

Relative to the exportation, without payment of tax, or with benefit of drawback of tax, of articles described in Schedule B, act of June 13, 1898.

No. 24, Sup. No. 1, Rev.. Concerning the exportation, free of tax, of articles under section 22, act of

No. 25..

No. 25, Sup. No. 1.....

No. 26..

June 13, 1898.

Relative to the tax on mixed flour, act of June 13, 1898.

Concerning exportation of mixed flour.

Concerning documentary and proprietary stamps.

TABLE OF SECTIONS.

In this table the numbers of sections of the Revised Statutes included in this compilation are arranged in numerical order for convenient reference to pages.

Following this are the numbers of sections of other acts, arranged in chronological order, and the page for each section.

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