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Act of March 3, 1897, ch. 379, 702.
Sec. 1. Bottling of Distilled Spirits in Bonded Warehouse - Mingling

Stamping - Branding -- Trademarks, 702.
2. Regulations to Be Prescribed by Commissioner of Internal Reve-

nue Inspection Accounts, 703. 3. Inspection, Sealing, etc., for Export - Drawback, 703. 4. Tax on Deficiency, 704. 5. Tax on Spirits Entered for Export if Opened, or Mark, etc.,

Defaced, or Loss Found, 704.
6. Re-using Stamp or Bottle, or Opening Packages, or Changing

Stamps -- Penalty, 704.
7. Forging Stamp - Stamp Paper - Penalty, 704.

8. Bottled Spirits Subject to State Law, 705.
Act of March 3, 1877, ch. 114, 705.
Sec. 1. Bonded Warehouses for Grape Brandy - Control and Custody

- Regulations, 705. 2. Tax to Be Paid on Monthly Return, and Brandy to Be Re

moved to Warehouse, etc., 705. 3. Special Stamp to Be A fixed Before Brandy Removed from

Warehouse, 706. 4. Conditions of Deposit in Warehouse Stipulation in the Bond,

706. 5. Withdrawal from Warehouse for Transfer or Export, 706. 6. Provisions of Law Applicable to Exportation of Grape Brandy,

707. 7. Discontinuance of Warehouse - Transfer of Spirits, 7078. Grape Brandy Removed Without Compliance with Act Tax,

How Assessed and Collected, 707.
9. Payment of Tax Not Extended Beyond Three Years, 707.
10. Rules and Regulations under this Act, 707.
11. Penalties for Failure to comply with Provisions of This Act,

708.
Act of Oct. 18, 1888, ch. 1194, 708.

Act for Warehousing Grape Brandy Applicable to Other Fruit

Brandy, 708.
Act of Oct. 1, 1890, ch. 1244, 708.
Sec. 42. Use of Wine Spirits to Fortify Pure Sweet Wines for Preser-

vation, Free of Tax, 708.
43. Definition of Wine Spirits and Pure Sweet Wine, 709.
44. Penalty for Unlawfully Using Wine Spirits, 709.
45. Producer of Sweet Wines May Withdraw Wine Spirits from

Warehouse for Fortifying, Free of Tax - Limitation of

Use, 710. 40. Withdrawal of Wine Spirits for Fortifying Wines for Expor

tation, 710. 47. Re-importation of Domestic Wines Exported, 711. 48. Penalty for Illegally Using Wine Spirits Not Tax-Paid, 71.

49: Recovery of Wine Spirits from Fortified Wines, 711.
V. Fermented Liquors, 712.
R. S. 3335. Brewer's Notice of Business, 712.

3336. Brewer's Bond, 712.
3337. Brewer's Books and Monthly Statement, 712.
3338. Monthly Verification of Entries in Books, 713.

3339. Tax on Fermented Liquors, 713.
Act of April 12, 1902, ch. 500, 714.
Sec. 1. Reduction of War Revenue Tax Cancellation of Stamps,

714.
Act of May 13, 1876, ch. 95, 715.

Tax Not to Be Assessed on Quantity of Materials Used, 715.
Act of March 1, 1879, ch. 125, 715.
Ser. 21. Gallon" Defined, 715.

R. S. 3340. Evading Tax, Making or Procuring False Entries, etc.

Penalty, 715. 3341. Stamps, How Supplied and Sold -- Permits - Accounts, 716. 3342. Brewer's Stamps, How Procured, Affixed, and Canceled, 717. 3343. Selling, Removing, or Buying Fermented Liquor in Packages

without Stamp, or with False Stamp, or with Twice-used

Stamp - Penalty, 718. 3344. Drawing Fermented Liquor from Package without Stamp, or

with False Stamp, or without Defacing Stamp - Penalty,

718.

3345. Removal for Storage without Stamps, 718.
3340. Making, Selling, or Using False or Counterfeit Stamps or Dies

Removing Stamps Buying, Selling, or Re-using Re

moved Stamps, 719. 3347. Sour Malt Liquors, Removable in Peculiar Packages, without

Stamps, 719 3348. Brewers Selling at Retail al Brewery, to Affix Stamps and

Keep Account, 719. 3349. Name of Manufacturer, etc., to be Marked on Packages

Penalty for Removing Marks, etc., 719. 3350. Permit to Carry On Business at Another Place on Account of

Accident, 720. 3351. Unfermented Worts Sold to Other Brewers How Taxed,

720. 3352. Possession of Fermented Liquor After Removal from Ware

house When Tax Not Paid, Cause of Forfeiture - Absence

of Stamps to Be Notice and Evidence, 720. 3353. Removal or Defacement of Stamps by Others than the Owner

- Penalty, 721.
3354. Withdrawal of Liquor by Brewer for Bottling - Payment of

Tax by Canceled Stamps, 721.
Act of Fune 18, 1900, ch. 432, 722.

Fermented Liquor May Be Exported in Bond Free of Tax,

722. VI. Tobacco and Snuff, 722. R. S. 3355. Manufacturer's Statement of Business Bond and Certificate

- Penalties, 722. 3356. Sign to Be Put Up by Manufacturer - Penalty for Omission,

723 3357. Record of Manufacturers to Be Kept by Collector, 724. 3358. Annual Inventory of Manufacturer - Books and Monthly

Abstracts - Penalty, 724. 3359. Dealers in Leaf Tobacco to Render Statement of Sales When

Demanded, 725: 3360. Books of Dealer in Leaf Tobacco, 725. 3361. (Planters of Tobacco to Render Statement of Sales on Demand

Repealed), 726. 3362. Tobacco and Snuf, How Put Up and Marked Sales of

Perique Tobacco, 726.
3363. Tobacco and Snuff to Be Sold Only in Prescribed Packages

Penalty, 728.
3364. Label and Notice on Packages of Tobacco and Snuf, 728.
Act of March 3, 1883, ch. 121, 729.

Sec. 5. Label and Notice, 729.
R. S. 3305. Snuff and Smoking Tobacco Manufactured Before July 20,

1868, May Be Sold in Original Packages, 729.
3306. Purchasing Tobacco and Snuff Not Branded or Marked

Penalty, 729
3367. Buying Tobacco or Snuff from Manufacturer Who Has Not

Paid Special Tax, 729.
3368. (Tax on Tobacco and Snuff - Superseded), 729.

Act of April 12, 1902, ch. 500, 730.
Sec. 3. Taxes on Tobacco and Snuff - Cigars and Cigarettes - Size of

Packages, 730

4. Drawback on Stock Held July 1, 1902, 730. R. S. 3369. Stamps, How Prepared, Furnished, and Sold, 731. 3370. Tobacco Manufactured by One Person for Another, or on

Shares - Stamps, by Whom Afixed Fraud in Such Cases,

732. 3371. Estimated Tax on Tobacco, Snuf, and Cigars Sold Without

Stamps, 732 3372. Removing Unlawfully, Selling Without Stamps, or Payment of

Tax, or Giving Bond, Making False Entries, etc., 733. 3373. Absence of Stamp to Be Evidence of Nonpayment, 733. 3374. Removing, Except in Proper Packages, or Without Stamp

Selling Unlawfully, etc., 733. 3375. Afixing False Stamps or Stamps Twice Used, 734. 3376. Stamped Portion of Emptied Packages to Be Destroyed

Buying, Selling, or Using the Same, 734. 3377. Imported Tobacco and Snuff, 734. 3378. Tobacco and Snuff on Hand Before Fuly 20, 1868 Monthly

Inventories, 735. 3379. Tobacco, Snuff, and Cigars Manufactured Between July 20,

1868, and April 10, 1869, 735. 3380. Selling Tobacco or Snuff as Made and Tax Paid Before July

20, 1868 - Penalty, 736. 3381. Peddlers of Tobacco Notice of Business and Bond, 736. 3382. Peddlers of Tobacco, Snuf, or Cigars Traveling with Wagon,

737 3383. Peddlers of Tobacco to Obtain and Exhibit Certificate Inspec

tion by Agent, 737.
3384. Peddling Tobacco, Snuff, or Cigars Unlawfully - Penalty, 738.
3385. Exportation of Manufactured Tobacco, Snuff, or Cigars -

Permit for Removal Bond - Penalties, 738.
Act of Jan. 13, 1883, ch. 24, 740.

Bonds for Export of Manufactured Tobacco, etc., to Adjacent

Foreign Territory, How Canceled, 740.
Act of Aug. 4, 1886, ch. 896, 741.
Sec. 1. Export of Manufactured Tobacco, Snuff, and Cigars Free of

Tax Regulations, 741.
Act of Feb. 8, 1875, ch. 36, 741.
Sec. 24. Transportation Bond Given Instead of Export Bond-Duty of

Collector of Port, 741.
R. S. 3386. Drawback of Tax Paid on Tobacco, Snuff, and Cigars, When

Same Are Exported, etc., 742.
Act of Feb. 8, 1875, ch. 36, 743.
Sec. 25. Fraudulently Claiming Drawback on Manufactured Tobacco -

How Punished, 743.
VII. Cigars and Cigarettes, 743.

R. S. 3387. Manufacturer's Statement and Bond, 743.
Act of March 1, 1879, ch. 125, 744.

Sec. 16. R. S. Section 3387 Amended, 744.
Act of Oct. 1, 1890, ch. 1244, 744.

Sec. 35. R. S. Section 3387 Further Amended, 744.
R. S. 3388. Manufacturer's Sign, 744.

3389. Record of Cigar Manufacturers, 744.
3390. Annual Inventory, Book Entries, and Monthly Abstracts of

Manufacturer, 745.
3391. Dealers in Material for Cigars to Make Sworn Statement

When Demanded, 745. 3392. Cigars and Cigarettes, How Packed and Stamped - Imported Cigarettes, 746.

755.

R. S. 3393. Label and Notice on Boxes of Cigars, 747.
3394. Tax on Cigars and Cigarettes - Contents of Packages Offers

of Gifts, etc., 747.
Act of July 1, 1902, ch. 1371, 748.
Sec. 2. R. S. Section 3394 Amended as to Prints, etc., With Packages,

748.

3. Tax on Cigars and Cigarettes, 749.
R. S. 3395. Stamps, How Prepared, Furnished, and Accounted For, 749.

3396. Inspection of Cigars, Cheroots, and Cigarettes, etc., 749.
3397. Removal Without Properly Boxing, Stamping, or Branding

· Using False Stamps, etc. Exported Cigars Exempt,

750. 3398. Absence of Stamps Evidence of Nonpayment of Tax, 752. 3399. Cigars Manufactured on Shares, Commission, or Contract

How Stamped - Frauds, 752. 3400. Forfeiture of Property for Selling, etc., Contrary to Law

Úsing False Stamps, etc., 752. 3401. Falsely Representing Cigars to Have Been Made Prior to July

20, 1868, 753 3402. Imported Cigars to Pay Tax Stamps, When and by Whom

Affixed, 753 3403. Selling Imported Cigars Not Packed as Required by Law,

754 3404. Purchasing Cigars Not Branded or Stamped, 754. 3405. Buying Cigars from a Manufacturer Who Has Not Paid a

Special Tax, 754. 3406. Stamps on Emptied Cigar Boxes to Be Destroyed - Penalty for

Neglect, etc., 754.
VIII, Banks and Bankers, 755.

R. S. 3407. Definition of WordsBank," Banker,"
3408. Tax on Deposits, Capital, and Circulation - Exemption of

Savings Banks, 756.
Act of March 3, 1883, ch. 121, 757.
Sec. 1. Internal Revenue Taxes Repealed on Banks, Checks, Matches,

Medicinal Preparations, etc., 757.
Act of March 1, 1879, ch. 125, 757.
Sec. 22. When Tax Not to Be Assessed on Insolvent or Bankrupt Bank,

757
R. S. 3409. Taxes, When Payable, 758.
3410. Capital of Banks Expired or Converted into National Banks,

758. 3411. Circulation, When Exempted from Tax, 758. 3412. Tax on Notes of Persons or State Banks Used as Circulation,

etc., 758.
3413. Tax on Notes of Town, City, or Municipal Corporations, Paid

Out by Banks, etc., 759.
Act of Feb. 8, 1875, ch. 36, 759.
Sec. 19. Tax on Circulating Notes, 759.
20. Tax on Circulating Notes of Others Used and Paid Out,

760
21. Returns of Amount of Notes So Used or Paid Out to Be Made,

760.
Act of March 3, 1875, ch. 167, 761.

Tax on Circulating Notes, etc., of Mining and Other Corpora

tions to Be Remitted - R. S. Section 3412 Limited, 761. R. S. 3414. Banks' and Bankers' Monthly Returns, 761.

3415. In Default of Return, Commissioner to Estimate, etc., 761. 3416. State Banks Converted into National Banks Returns, How

Made, 762. 3417. Provisions for Bank Tax and Returns Not to Apply to National Banks, 762.

IX. Stamp Taxes on Speeific Objects, 762.

RS. 3418-3432, 3435-3437, Schedule A. (Repealed or Superseded), 762.
Act of Oct. 1, 1890, ch. 1244, 765
Sec. 36 Tax on Manufactured Opium - Manufacture by Aliens Pro

hibited, 765:
37. Regulation of Opium Factories -- Bond, 765.
38. Stamps on Opium, Imported or Domestic, 765.
39. Tobacco Stamp Laws to Apply to Opium Stamps, 766.

40. Penalty for Violation of Opium Provisions, 766.
Act of March 3, 1897, ch. 394, 766.

Sale of Forfeited Domestic Opium, 766.
Act of Aug. 27, 1894, ch. 349, 766.
Sec. 38. Stamp Tax on Playing Cards - Regulations, 766.

39. Cancellation of Stamps Penalty, 767.
40. Manufacturers to Register, 767.
41. Stamps, How Prepared, Furnished, Sold, and Accounted for,

767.
42. Forging or Counterfeiting Stamps, Dies, etc. - Removing,

Re-using, and Selling Stamps Penalty Evidence, 767. 43. Making, Selling, or Removing Unstamped Cards Export

Without Tax, 768. 44. Removing Stamps -- Re-using Stamp or Wrapper - Penalty,

769.
45. Selling Without Stamp - Concealing Cards - Penalty, 769.
46. Who to Pay Tax — “ManufacturerDefined Imported

Cards, 769
Act of June 13, 1898, ch. 448, 769.
Sec. 1. (Relates to Tax on Fermented Liquors - Superseded), 769.

2. (Special Taxes -- Repealed), 770.
3. (Tobacco, Cigars, Cigarettes, and Snuff - Superseded), 770.
4. (Dealers in and Manufacturers of Tobacco, Snuff, and Cigars

Repealed), 770.
5. (Temporary Use of Old Stamps - Obsolete), 770.
6. (Tax on Documents Described in Schedule A. Repealed), 770.
7. Penalty for Failure to Stamp, 770.
8. Forging and Counterfeiting Stamps, Dies, etc. --- Re-using

Stamps -- Washed or Restored Stamps), 770. 9. Cancellation of Stamps Penalty for Fraudulent Use, 771. 10. (Making or Accepting Bill of Exchange, etc., unless Stamped,

Forbidden - Obsolete), 772. 11. (Foreign Bills of Exchange Payable in the United States

Obsolete), 772. 12. (Sale of Stamps by Postmasters Stamps, How Furnished

) 13. Register, Sale, Transfer, etc., of Unstamped Instrument For.

bidden, 772. 14. Instrument Not to Be Recorded or Admitted in Evidence until

Stamped Stamping of Foreign Bonds, etc., 773. 15. Recording, etc., Unstamped Instruments Forbidden, 774. 16. Instrument Not Invalid for Want of Particular Kind of Stamp,

774 17. (Exemptions of United States, State, County, Town, or Munici

pal, etc., Bonds, Debentures, or Certificates of Indebtedness

Obsolete), 774. 18. (Stamp Tax on Telegraph Messages Repealed ), 775 19. Provisions as to Stamps, etc., to Include Drugs, etc., 775. 20. (Stamp Tax on Drugs and Patent Medicines - Repealed),

77521. (Re-use of Stamps and Stamped Wrappers Repealed), 775. 22. (Sale by Manufacturers of Unstamped Articles Forbidden Articles for Export Exempted Repealed), 775.

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