IX. Stamp Taxes on Specific Objects, 762. R. S. 3418–3432, 3435-3437, Schedule A. (Repealed or Superseded), 762. Sec. 36 Tax on Manufactured Opium - Manufacture by Aliens Pro 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. 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. 40. Manufacturers to Register, 767. 41. Stamps, How Prepared, Furnished, Sold, and Accounted for, 767. 42. Forging or Counterfeiting Stamps, Dies, etc. - Removing, 44. Removing Stamps - Re-using Stamp or Wrapper - Penalty, 45. Selling Without Stamp-Concealing Cards - Penalty, 769. Cards, 769. Act of Fune 13, 1898, ch. 448, 769. Sec. 1. (Relates to Tax on Fermented Liquors - Superseded), 769. 3. (Tobacco, Cigars, Cigarettes, and Snuff - Superseded), 770. 5.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 (Tax on Documents Described in Schedule A.-— Repealed), 770. 7.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. Forbidden-Obsolete), 772. 11. (Foreign Bills of Exchange Payable in the United States Obsolete), 772. 12. (Sale of Stamps by Postmasters Repealed), 772. 13.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 18. (Stamp Tax on Telegraph Messages - Repealed), 775. 775 21. (Re-use of Stamps and Stamped Wrappers - Repealed), 77522. (Sale by Manufacturers of Unstamped Articles Forbidden Articles for Export Exempted — Repealed), 775. -- Sec. 23. (Monthly Statement of Manufacturers of Compliance with 24. (Tax on Drugs, When to Commence Liability Imported 25. (Preparation of Stamps Canceling - Sale Discount Repealed), 775 Schedule A. (Stamp Taxes - Repealed), 775. B. (Medicinal Proprietary Articles and Preparations — Repealed), 775 Sec. 26. Drawback on Exported Tax-paid Goods - Executed, 776. 29. (Taxes on Legacies and Distributive Shares of Personal Prop- erty 30. (Taxes on Legacies, etc.-Lien and Collection given under division X.), 776. 31. Laws Heretofore in Force Made Applicable, 776. 32, 33. (Loans. See PUBLIC Debt), 776. 34. (Coinage of Silver Bullion, see COINAGE, MINTS, AND ASSAY OFFICES, vol. 2, p. 131), 777 35. Tax on Mixed Flour "Mixed Flour" Defined, 777 36. Manufacturers' and Packers' Tax-Posting Stamps, 777. 37. Branding Packages - Cards Showing Contents, 777 38. Manner of Packing - Unbranded Packages, or False Branding - Penalty, 777: 39. Label and Notice Penalty, 778. 40. Amount of Tax-Size of Barrel- Stamps - Branding and Labeling Packages, 778. 41. Sale or Removal of Flour Without Paying Tax Assessment of Tax, 778. 42. Imported Flour-Purchasing or Receiving Unbranded Flour Penalty, 779 43. Penalty for Knowingly Purchasing or Receiving Unstamped Flour, 779. 44. Flour for Export Not Taxed - Bonds - Brands, 779. 45. Stamp to Be Destroyed on Emptying Package, 779. 46. Recovery of Fines, etc., 779. 47. Commissioner of Internal Revenue to Make Regulations — to 48. Penalty for Second Offense, 780. Act of March 3, 1899, ch. 424, 780. War-revenue Stamps May Be Procured by Contract, 780. Act of April 12, 1902, ch. 500, 781. Sec. 11. Repealing and Amending War-revenue Act - In Effect, 781. Act of June 27, 1902, ch. 1160, 781. Sec. 2. Refund of Export Bills of Lading Taxes, 781. 4. Taxes on Collaterals Remitted, 781. X. Legacies and Successions, 781. R. S. 3438. Tax on Legacies, etc., 781. 3439. Tax on Successions, 782. 3440. Assessment and Collection of Legacy and Succession Taxes, 783. Act of Fune 13, 1898, ch. 448, 783. Sec. 29. (Tax on Legacies and Distributive Shares of Personal Prop erty Repealed), 783. Act of April 12, 1902, ch. 500, 784. Sec. 30. Lien of Taxes Assessment and Collection, 784. Act of March 2, 1901, ch. 806, 786. Sec. 12. Agent to Investigate Tax on Legacies, etc., 786. Sec. 1. Refunding Legacy Taxes for Religious, etc., Purposes, 787. 3. Refund of Legacy Tax on Contingent Interests, 787. XI. Provisions Common to Several Objects of Taxation, 788. R. S. 3441. (Drawback on Articles in Schedule A for Export— Repealed or Superseded), 788. 3242. Certificates of Drawback Receivable for Taxes - Repealed or Superseded), 788. 3443. Fraudulent Claims of Drawback, 788. 3433. Bonded Manufacturing Warehouses for Articles Intended for Export, Manufactured Wholly or in Part of Domestic Spirits or Imported Materials, 788. Act of Fuly 24, 1897, ch. 11, 789. Sec. 15. Bonded Manufacturing Warehouses for Articles Intended for chouses R. S. 3434. Removal in Bond to Pacific Coast for Exportation, 791. 3445. Changes of Stamps, Instruments for Attaching and Canceling, 791. 3446. Power to Alter Form and Device of Stamps - Attaching, Canceling, etc., 792. 3447. Where Mode of Assessing or Collecting Any Tax Is Not Provided for-Regulations, 792. 3315. Restamping Tax-paid Goods, when Original Stamps Are Destroyed, 792. Act of May 12, 1900, ch. 393, 793. Sec. 1. Redemption of Spoiled or Destroyed Stamps, 793. 2. Decision of Commissioner Final, 794. 3. Repeal, 794. Act of Aug. 15, 1876, ch. 287, 794. Transmission of Stamps, 794. Act of Aug. 27, 1894, ch. 349, 794. Sec. 47. R. S. 3448. Unpaid Tax on Articles Sold or Removed for Sale to Be Estimated and Collected, 794. Internal Revenue Laws, when Co-extensive with Furisdiction of United States, 794. 3449. Removing any Liquors or Wines under Other than Trade-names -Penalty, 795 3450. Removing or Concealing Articles with Intent to Defraud United States of Tax-Forfeiture and Penalty, 795 3451. Fraudulently Executing Documents Required by Internal Revenue Laws - Penalty, 796. 3452. Having Property in Possession with Intent to Sell in Fraud of Law or to Evade Taxes Penalty, 797: 3453. Seizure of Property Found in Possession in Fraud of Revenue Laws, 797. 3454. Sales to Evade Tax-Forfeiture, 799. 3455. Disposing of or Receiving Empty Stamped Packages, etc. Penalties, 799. R. S. 3456. Penalty and Forfeiture by Distillers, Rectifiers, Wholesale 3457. Package Included in Forfeiture of Goods, 802. R. S. 3458. Goods Seized May Be Delivered to Marshal Before Process 3459. Bailing of Goods Seized Sale for Want of Bail, 802. 3460. Proceedings on Seizure of Goods Valued at $500 or Less, 803. 3461. Application for Remission and Return of Proceeds - Distribution, 804. 3462. Search-warrants, 804. 3463. Detection and Punishment of Frauds, 804. 3464. Purchasing for the Government Goods Subject to Tax, 805. 5484. Extortion by Internal-revenue Informers, 805. Act of Fuly 5, 1884, ch. 225, 806. Sec. 1. Limitation of Prosecutions for Offenses Against Internal-revenue Laws, 806. 2. Repeal, 806. Act of Fune 28, 1902, ch. 1301, 807. Commissioner of Internal Revenue to Report Expenditures for Act of May 28, 1896, ch. 252, 807. Sec. 19. Warrants of Arrest, 807. CROSS-REFERENCES. Taxes on Reimported Goods, see CUSTOMS DUTIES, vol. 2, p. 511. Tax on Filled Cheese, Oleomargarine, etc., see FOOD AND DRUGS, ante, p. 117. National Bank Notes in Payment of Taxes, see NATIONAL BANKS. Commission or Compensation of Internal Revenue Officers, see also TREASURY Fees or Compensation of District Attorneys in Internal Revenue Suits, see JU- Execution Against Internal Revenue Officers, see EXECUTION, ante, p. 44. ante, p. 92. Returns of District Attorneys, see JUDICIAL OFFICERS. Embezzlement by Internal Revenue Officers, see PUBLIC MONEYS. Payment to Internal Revenue Officers for Services, see PUBLIC Officers. Taking Seized Property from Custody of Revenue Officer, or Resisting Officer, see Solicitor of Internal Revenue, see JUSTICE, DEPARTMENT OF Preparation, Printing, and Disposal of Reports, Bulletins, etc., see PUBLIC DOCUMENTS. Reports of Moneys Collected, see JUSTICE, DEPARTMENT OF. False Reports of Internal Revenue Bonds Delivered for Suit, see JUSTICE, DEPARTMENT OF. Printing Internal Revenue Stamps, see PUBLIC PRINTING. Jurisdiction of Suits to Enforce Lien for Taxes, see JUDICIARY. Regulations Respecting Suits, see JUSTICE, DEPARTMENT OF Books and Papers as Evidence in Internal Revenue Suits and Proceedings, see EVIDENCE. Property Taken under Internal Revenue Laws Not Repleviable, see REPLEVIN. Costs in Internal Revenue Suits, see COSTS, vol. 2, p. 287 et seq. See also SUGAR BOUNTIES. [I. OFFICERS OF INTERNAL REVENUE.] Sec. 319. [Commissioner of Internal Revenue.] There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year. [R. S.] Act of July 1, 1862, ch. 119, 12 Stat. L. 432; Act of June 30, 1864, ch. 173, 13 Stat. L. 223. Sections 319-323 constitute chapter 8 of title VII. of the Revised Statutes, entitled "The Commissioner of Internal Revenue." Sec. 320. [Chief Clerk.] The Commissioner of Internal Revenue is authorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. [R. S.] Act of Dec. 24, 1872, ch. 13, 17 Stat. 403. Sec. 321. [Duties of Commissioner of Internal Revenue.] The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall have general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions and regulations, but the printing of such forms, decisions and regulations shall be done at the Public Printing-Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books and blanks to the collectors in the several collection-districts; and the said Commissioner shall estimate in detail by collection-districts the expense of assessing and the expense of the collection of internal revenue. [R. S.] Act of June 30, 1864, ch. 173, 13 Stat. L. 223. Duty to submit estimates of expenses, see ESTIMATES, APPROPRIATIONS, AND REPORTS, vol. 2, p. 885. Authority of commissioner. "By this law the commissioner of internal revenue, under the direction of the secretary of the treasury, has the general management, supervision, and control of the assessment and collection of internal-revenue taxes. He has authority to give instructions and to make regulations such as may be necessary to carry out the general purposes of the law." (1899) 22 Op. Atty. Gen. 570. Sec. 322. [Deputy Commissioner of Internal Revenue.] There shall be in the office of the Commissioner of Internal Revenue a Deputy Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of three thousand five hundred dollars a year. [R. S.] Act of March 3, 1863, ch. 74, 12 Stat. L. 725; Act of June 30, 1864, ch. 173, 13 Stat. L. 224; Act of July 13, 1866, ch. 184, 14 Stat. L. 170. Sec. 235. [Subordinate Deputy Commissioners.] There shall be in In the office of the Commissioner of Internal Revenue, to |