Index to Law of 1864, AS AMENDED JULY 13, 1866.* *This Index gives a succinct view of the Law as it was before the late amendments of 1867. The Brewers, notice to assistant, PAGE. 199 Cashier, bond of, . 199 201 . 201 Tax on beer, lager beer, ale, &c., 199 • . 201 202 202 202 203 203 203 204 How they must affix stamps in case Penalties for bottling ale, &c., at, Bribery of revenue officers, Brick, exempt. (See Schedules.) Bridges, toll, tax on gross receipts, When gross receipts do not exceed, &c., exempt, Return of gross receipts of, to be Payment of duty on, to be made to Penalty for evading payment, Brokers, special tax of, Definition of, (See pawnbrokers, land-warrant Builders and contractors, special tax of, PAGE. 16 16 113 mit,. 113 116 116 . 116 68 69 Penalty for employing, who has no (See Tobacco Manufacturers.) Circuses, special tax of, Duty on receipts of, Monthly return to be made by, Not to act in partnership, Assessors' chief, may administer 116 77 72 Clerks, allowance to assessors for, 28 Collectors, may seize and sell lands in To render account of charges in- PAGE. 37 36, 37 One to be designated in certain To advertise and sell the same, Deputies of, general view of his How he should make his collec- Commissioner of Internal Revenue, 39 39 39 43 44 70 9, 10 37, 48 Salary of, 10 Duties and powers, 10, 11 To prosecute for fines and penalties, 171 To prescribe forms, &c., 10, 11 173 To contract for printing, when, 10, 11 Deputy, appointment of, 21 To pay over money daily, 11, 12 To give bonds, 21 Auditing of accounts of, 10, 11 Duties and powers of, 21 Bond of, 11 Penalty for extortion by, 43 May enter brewery, distillery, &c., 43, 44 To credit collectors with taxes of 41 45 41 Secretary may designate which to act, 46 Bond to be available to heirs, &c.; 46 After June 30, 1865, to pay gross Certificate of such payment to be Time may be extended in certain May authorize employment of May refund taxes illegally collected 47 May grant permit to hold lottery 47, 48 120 . 123 145 May commute succession duties May relieve assessors of forfeit- May review cases of forfeiture, To determine fees, &c., in cases of 21 10, 11 To prescribe regulations, 41 41 Penalty for refusing to admit, 45 May enter at night when open, 45 11 Penalty for obstructing, 45 In case of death, who to act, 45 eters, stamps, dies, &c., 10 Not to be allowed for fees of attor- Copy of each account when settled ney employed, unless authorized to be sent to Secretary, 11 by commissioner, 46 Deputy, salary of, 12 May seize goods held by any per- .Duties of, 12 Goods so seized liable to perish, Charged with general administra- 208 to assessor, 49 Concert halls, special tax of proprie- To make return of proceedings to tors of, 76 May distrain for taxes due from 89 When exempt from special tax, 72 . 101 |