INDEX. Subject. A. Page. Par. A (Schedule)-certain domestic luxuries, annual tax on. Abetting. (See Aiding.) Absence from the United States a bar to forfeiture for one year.. Acceptors of foreign bills of exchange to stamp them in the United States disbursing officers, &c., to keep entries of receipts and payments, distillers to render tri-monthly. 74 124 Act of March 2, 1833, (force act,) not to apply to cases under this law.. March 3, 1797, as to disbursing officers, &c., and United States Acts of Congress repealed under saving provisos all acts inconsistent with act of July 13, 1866, repealed. rectifiers and wholesale dealers in distilled spirits to keep books. August 6, 1846, section 16, defining and punishing embezzlement, separate, of each species of tax for each State, district, &c., to be their duties as to legacy tax-penalty for neglect, fraud, &c... 96, 97 168 100 183 (See Return lists.) Ad valorem, (according to the value,) see catalogue of such duties Agricultural tools, &c., manufacturers and their agents privileged. Alcohol, made of spirits or materials already taxed, exempt. residing without the United States, but carrying on business, &c., Allowance of three per cent. for waste when spirits are redistilled. Alum, aluminum, aluminous cake, patent alum, &c., &c., exempt Ammoniacal liquor and its products when exempt... Analine and analine colors exempt... Animal charcoal exempt.......... 91 35 91 94 91 91 Subject. Page. Par. Anodynes, stamp duty on. Annual assessment to commence on the first Monday in May. Anvils exempt.. Apothecaries, definition of term, special tax on.... may sell alcohol and other spirits to a limited extent under said tax. not liable to special tax when their gross receipts do not exceed $1,000 Apparel (or family clothing) exempt from distraint... Appeals from erroneous assessments to be heard and decided by assessors— 16 45 1 Appointment of assessors, collectors, &c., &c., (see those terms.) 123 228 Appraisers paid $1 50 per day each. 123 228 Architects and civil engineers-definition of terms-special tax on. a practical carpenter who labors on a building not included herein. Articles manufactured in institutions for the blind, deaf, and dumb, and sold exempted by section 91 must answer their descriptions therein― Asphaltum distilled once, ten cents per gallon on certain oils therefrom. Assessment-self-assessment the duty of every tax-payer. the general return lists of tax-payers to be sent in by the first Monday each to have one or more assistant assessors, who must be residents 4 Assessors, one for each collection district, and a resident thereof. Secretary of the Treasury may fix additional rates of compensation to receive no payment without a certain certificate from the Comm'r. 11 12 12 16 to give notice by newspaper advertisements, &c., &c., of time and 16 Assessors to hear and determine the same in a summary way 13 -- may summon witnesses within the State, and call for books, &c., 17 to make other lists from time to time. 17 91 91 94 64 29 29 29 11 11 11 10 10 11 11 17 17 17 17 17 18 18 20 20 20 21 25 29 36 37 32 37 38 Subject. Assessors to make a separate list of property having no visible owner.. their chief clerks may administer oaths in absence of assessors Assistant assessors, how appointed, to be residents of their own assessment to present their bills for pay, &c., monthly to assessors compensation $4 per day while actually employed, and $3 for every Secretary may fix additional rates of compensation in certain States, &c. to commence assessing on the first Monday in May. to be guided by all lawful means of information to make lists for those who supply the information. to leave notice for absentees requiring returns in ten days. to serve certain summonses by attested copies. their certificate of service to be evidence. to make returns for those who have not declared whether their 16 Secretary may appoint assistant assessors 5 ury subject to the same penalties as inspectors. Asylums for the blind, deaf, and dumb. (See Articles.) mons of assessors. 14 32 to continue in force when causes are moved from State to federal Auction sales to be the measure of an auctioneer's special tax 34 64 taxed one-tenth of one per cent. on their gross amount. 39 69 Auctioneers, restrictions upon, as to private sales, employés, &c definition of term, special tax on 34 64 (See Auction sales.) Auditors of the Treasury to require evidence that disbursing officers have deducted income tax and paid it over Fifth Auditor to audit Commissioner's monthly account, &c. August 1, 1866.—Act of July 13, 1866, comes generally into force 10, 1866.—-first cotton returns. Awnings of a certain class exempt. B. B (Schedule.)-Alphabetical list of documents, &c., requiring stamps. Banks, such sales taxed five times as much if the seller pays no special tax.... 39 to pay tax on deposits, capital circulation 40 to render monthly returns of the same 41. penalty for refusal or neglect in those respects 41 how in the case of branch banks 41 inconsistent provisions of act of March 3, 1863, repealed.. 41 these provisions of section 71 not applicable to national banks. 41 how savings banks and provident institutions &c., of a certain class 41 such to make returns twice a year 41 State bank note circulation taxed ten per cent. respecting the capital, circulation, &c., of State banks. dividends in scrip or money taxed five per cent. duties of, in relation to such dividends, penalty exception as to savings banks..... Barges and other vessels, how taxed on gross receipts from passengers, &c Baumé's hydrometer used to ascertain specific gravity of oils, &c.......... 91 49 91 Beneficial interest carries liability in respect to legacy and succession tax. Bill or memorandum of sale to be given by the seller to the buyer on every Brokers to pay $50 special tax-definition of term.. one cent for every $100 on sales of bullion, securities, &c five times as much on such sales when paying no special tax. 41 71 78 131 83 141 48 91 51 92 118 221 11 24 48 91 42 74 Subject. Page. Par. Brokers. (See Commercial brokers.) (See Pawn-brokers.) See Land-warrant brokers.) (See Cattle brokers.) (See Produce brokers and Custom-house brokers.) no tax on sales made by other brokers for the former. Brooms of corn, brush, or palm-leaf exempt.... may be peddled for the manufacturer without liability Broom manufactures.. Builders and contractors 'to pay $10 special tax-definition of term. Bullion, tax on sales of. (See Brokers.) sale of stocks, bonds, bullion &c., under penalty.... Bill heads.. Bill of lading, what stamps thereon. Bills of exchange, (foreign,) to be stamped by acceptor under penalty Billiard-rooms and bowling alleys, proprietors to pay $10 special tax on each table and alley... Billiard tables kept for use taxed $10 per annum. kept for hire, under special tax, to pay no other.. Binders' boards... Boarding animals. (See Hotels.) Boats, barges, and flats of a certain class required to pay a special tax in lieu of enrolment fees or tonnage tax. carrying passengers, &c., how taxed on gross receipts Boilers, tanks, stills, &c., taxed five per cent. ad valorem Bonded warehouses-see the several provisions thereon, commencing at. Boots, shoes, and shoe strings, taxed two per cent., on whom. 57 94 57 94 48 91 Bunting, and banners of, made in the United States, and United States flags, |