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R. S. 3310. When Distilling Deemed Commenced- Suspension of Work

Penalties, 681.

3311. Reduction of Capacity - Penalty, 682.

3312. Stamps, How Prepared and Issued, 683
3313. Stamps, Form of, How Used, 683.

3314. Accounting for Tax-paid Stamps - Reports — Export Stamps,

683.

3315. (Lost or Destroyed Stamps, given under division XI.). 684. 3316. Officer Using, Issuing, or Permitting Use of Stamps Contrary to Law-Penalty, 684.

3317. Rectifier's Returns -Punishment for Frauds or Aiding and Abetting Violations of Law, 685.

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3318. Books to Be Kept by Rectifiers and Wholesale Dealers. Transcripts to Be Returned - Penalty, 685.

3319. Purchase of Quantities Greater than Twenty Gallons from
One Person, etc., 687.

3320. Inspecting, Gauging, and Stamping Rectified Spirits, 687.
3321. (Gauging, Inspecting, and Stamping Spirits on Premises of
Wholesale Dealer-Repealed), 688.

3322. Filling Blanks and Affixing and Protecting Stamps, 688.
3323. Marking Distilled Spirits Packed by Wholesale Dealer-
Returns Penalty, 688.

3324. Stamps and Brands to Be Effaced from Empty Casks-Penal-
ties for Omissions Transportation, 689.

3325. Buying or Selling Spirit Casks Having Inspection Marks, 691. 3326. Changing Stamps, Shifting Spirits, etc. — Penalty, 691.

Act of Feb. 8, 1875, ch. 36, 691.

Sec. 17. Affixing Imitation Stamps on Packages of Distilled Spirits -
Penalty, 691.

R. S. 3327.

Removal Within Certain Hours from Distillery or Rectifier's
Premises, 692.

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3328. Tax on Imitations of Wines - How Paid, 692.

3329. Drawback on Exported Distilled Spirits, 692.

Act of May 28, 1880, ch. 108, 694.

Sec. 10. Rate of Drawback.

Size of Packages, 694.

R. S. 3330. Exportation of Distilled Spirits Withdrawn from Bonded

Warehouses, 694.

Act of June 9, 1874, ch. 259, 696.

Sec. 1. Withdrawal of Distilled Spirits from Bonded Warehouses for
Export Transportation Bond-Export Bond and Entry
-Duty of Collector of Port, 696.

2. Expense of Stamp to Be Ten Cents, 697.

Act of Dec. 20, 1879, ch. 1, 697.

Sec. 1. Allowance for Leakage, etc., on Spirits Withdrawn for Expor

tation, 697.

2. To Extent of Excessive Insurance, Such Tax Not to Be Re

mitted, 698.

Act of March 1, 1879, ch. 125, 698.

Sec. 11. Imported Liquors to Be Placed in Public Stores, Inspected, and
Stamped-Wholesale Dealers Filling Casks, 698.

12. Effacing Stamps on Emptying Packages - Penalties, 698.
13. Penalty for Dealing in or Using Empty Imported Packages
with Stamps Remaining Thereon, or for Having, etc., Imita-
tion Packages. 699.

R. S. 3331. Release of Distillery Before Judgment, in What Cases, 700. 3332. Distillery Apparatus to Be Destroyed in Certain Cases of Seizure Forfeiture-Procedure-Reimbursement - Liability on

and

Official Bond, 700.

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3333. When Burden of Proof Is on Claimant of Spirits Seized, 701. 3334. Spirits Sold under Judicial Process Subject to Tax-Lowproof Spirits of Less Value than Tax, 701.

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 Revenue · 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 Affixed 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, 707.
8. 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.

46. Withdrawal of Wine Spirits for Fortifying Wines for Exportation, 710.

47. Re-importation of Domestic Wines Exported, 711.

48. Penalty for Illegally Using Wine Spirits Not Tax-Paid, 711. 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

714.

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

Cancellation of Stamps,

Tax Not to Be Assessed on Quantity of Materials Used, 715.

Act of March 1, 1879, ch. 125, 715.

Sec. 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.

3346. Making, Selling, or Using False or Counterfeit Stamps or Dies Removing Stamps - Buying, Selling, or Re-using Removed Stamps, 719.

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

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

3349. Name of Manufacturer, etc., to be Marked on PackagesPenalty 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

720.

How Taxed,

3352. Possession of Fermented Liquor After Removal from Warehouse 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 Snuff, 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 Snuff, 728.

Act of March 3, 1883, ch. 121, 729.

Sec. 5. Label and Notice, 729.

R. S. 3365. Snuff and Smoking Tobacco Manufactured Before Fuly 20, 1868, May Be Sold in Original Packages, 729.

3366. 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

Packages, 730.

4. Drawback on Stock Held July 1, 1902, 730.

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R. S. 3369. Stamps, How Prepared, Furnished, and Sold, 731.
3370. Tobacco Manufactured by One Person for Another, or on
Shares Stamps, by Whom Affixed - Fraud in Such Cases,

3371.

732.
Estimated Tax on Tobacco, Snuff, 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. Affixing 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 July 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, Snuff, or Cigars Traveling with Wagon,

737.

3383. Peddlers of Tobacco to Obtain and Exhibit Certificate-Inspection by Agent, 737

3384. Peddling Tobacco, Snuff, or Cigars Unlawfully - Penalty, 738. 3385. Exportation of Manufactured Tobacco, Snuff, or CigarsPermit for Removal - Bond-Penalties, 738.

Act of Fan. 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.

R. S. 3393.
3394.

Label and Notice on Boxes of Cigars, 747.

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 — Using False Stamps, etc., 752.

3401. Falsely Representing Cigars to Have Been Made Prior to Fuly 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 Words "Bank," "Banker," 755

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 Corporations 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

Made, 762.

Returns, How

3417. Provisions for Bank Tax and Returns Not to Apply to National

Banks, 762.

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