Cont'd. INDIANS Treaty stipulations, goods withheld from chiefs who have violated, 366 Trust funds, appropriation for pay- Violation of treaty stipulations, goods INDICTMENTS AND INFORMATIONS: INFANTRY: See cross-reference, 520 INFECTIOUS DISEASE: See HEALTH AND QUARANTINE. INFORMERS: Contract laborers, immigration of, 299 INFRINGEMENT: See cross-reference, 521 INJUNCTIONS: See cross-reference, 521 INSANE: Government hospital for, 272 INSANE PERSONS: See cross-reference, 521 INSOLVENCY: See cross-reference, 521 INSPECTION OF IMMIGRANTS: INSPECTORS: See cross-reference, 521 INSURRECTION: Bond upon clearance of vessels, 533 Commercial intercourse, suspension of, 524 Commercial intercourse, to whom prohibi- Confiscation of property employed in aid of Custom-house, removal of, 531 Enlistment to serve against United States, Entry, entire district closed to, 532 Forfeiture of vessels belonging to citizens of Frauds, investigations to detect, 528 Government of United States, insurrection Inciting or engaging in rebellion or insur- rection, 533 Port of entry in case of insurrection, change Power to suppress insurrection in violation Proclamation to insurgents to disperse, 524 Recruiting soldiers or sailors to serve State government, insurrection against, 522 Vessels laden with suspected merchandise, INTERIOR DEPARTMENT: Commissions of officers under secretary of Duties of assistant secretary of interior, 536 Establishment of department of interior, Expenditures of department of interior, 538 Secretary, duties of, 537 Secretary, powers of, 538 INTERNAL REVENUE: Assessments and collections: Accounts of collectors, final, 594 Accounts of receipts of internal rev- Annual returns of persons liable to Canvass of districts for objects of taxa- Certificate of purchase of real estate Chancery proceedings to subject real Collector may seize lands of delin- Collectors charged with what, 596 Commissioner to have charge of real Criminal proceedings, continuances in, 605 Assessments and collections - Cont'd. Death, etc., of collector, 597 Deed to be prima facie evidence, etc., Delinquents must exhibit evidence re- Distraint, mode of levying, 586 Lists, imperfect or incomplete, correc- Lists or returns, when taken and how List to be sent to district where party Making false returns, 582 Moneys recovered by suits to be paid to Notice and demand of taxes, 584 Proceedings on seizure and sale of real Property distrained not divisible, when, Property distrained to be restored on Property sold under distraint pur- chased for United States, when, 587 Real estate sold to satisfy taxes, when, Record of sales, 591 Redemption of land prior to sale, 591 Refundment, claims for, and limita- Refundment of taxes, penalties, etc., Regulations as to suits for government Return, making false, or refusing to Returns, failure to make, 580 Returns, monthly and special, when to Seizure cases, fees and charges in, 592 Suits, etc., for fines, penalties, forfeit- Suits for internal-revenue taxes, where INTERNAL REVENUE-Cont'd. Suits for recovery of taxes wrongfully Suits for taxes, etc., not to be brought Suits, regulations for government of Suits to recover taxes, burden of proof Suits to recover taxes collected under Suits to restrain assessments or col- Summons, form and manner of service Summons, proceedings on failure to Taxable property owned by nonresi- Taxes collectible by distraint, 586 Taxes, notice and demand of, 584 Taxes on spirits accidentally de- Taxes, penalties, etc., refundment of, Tax on lost spirits indemnified by in- Uncollected balances, 597 Capital of banks expired or converted Circulating notes used or paid out, re- Circulation, when exempt from tax, Definition of words "bank," "banker," Deposits and capital, tax on circula- on Insolvent or bankrupt bank, when tax National banks, provisions for bank tax and returns not to apply to, 762 Provisions for bank tax and returns State banks converted into national Taxes repealed on banks, checks, etc., Tax on circulating notes, 758, 759, 760 Tax on circulation, 756 Tax on notes of persons or state banks Tax on notes of town, city, or munici- Cigars and cigarettes: Amendment as to prints, etc., with Amendment to section 3387, 744 Cigars and cigarettes, how packed and Cigars manufactured on shares, com- Cigars not branded or stamped, pur- Dealers in material for cigars to make Frauds, 752 Imported cigars not packed as required Inventory, book entries and monthly Label and notice on boxes of cigars, Manufacturer's sign, 744 Manufacturer's statement and bond, Packages, contents of, 747 Record of cigar manufacturers, 744 Special tax, buying cigars from manu- Stamps, absence of, evidence of non- Stamps, how prepared, furnished, and Stamps on emptied cigar boxes to be Stamps, etc., using false, 750, 752 Alcohol withdrawn from bond for scientific purposes, 672, 673 Apparatus to be destroyed in certain cases of seizure and forfeiture, 700 Bonded warehouses for spirits other Bond for deposits in general bonded Bond from persons previously con- Bond not to be approved until law Bond of distiller, when approved, 640 Books, distillers', 676 Books, false entries in, or omission to Books of rectifiers, etc., transcripts to Books open to inspection and preserved Books to be kept by rectifiers and Bottled spirits subject to state law, 705 Bottle, re-using, 704 Bottling of distilled spirits in bonded Burden of proof on claimant of spirits Capacity, reduction of, penalty for, 682 Casks having inspection marks, buy- Cistern, breaking into, 646 Deficient production, assessments for, Deposit in warehouse, conditions of, Deposits in general bonded warehouse, Distilled spirits, definition of, 630 Distiller defrauding United States of Distilleries exempt from certain obli- Distilleries, receiving cisterns in, 645 Distiller or rectifier, notice of inten- Distillers' books, entries to be made, Distillers not to carry on business INTERNAL REVENUE · Cont'd. Distiller's return, assessment for dif Distiller's return, monthly examina. Distillers' returns, 678 Distillery, examination of, by revenue Distillery, owner of, 640 Distillery to be in charge of store- Distillery to be kept accessible, 649 Distillery warehouse, 647 Distilling deemed commenced, when, Distilling on certain premises pro- Domestic wines, reimportation of, 711 Drawback on exported distilled spirits, Drawback, rate of, 694 Examination, distillers and rectifiers Export, inspection, sealing, etc., for, Export, tax on spirits entered for, Failure to make deposit of spirits re- Forging stamp, 704 Frauds or aiding and abetting viola- 659 Fruit brandy, Act for warehousing Fruit brandy, distillers of, exemptions, Furnaces, etc., 646 Gallon as used in sales, definition of, Gauger employing distiller, etc., to Gauging, marking, and removal of General bonded warehouse, bond for de- General provisions applicable under Grape brandy, provisions of law ap- Grape brandy to be removed to ware- Grape brandy, warehouses for, control INTERNAL REVENUE Cont'd. Distilled spirits - Cont'd. Grape brandy, withdrawal of, from Illicit distillers, arrest of, by marshal, Imported liquors to be placed in pub- Inspection, 703 Inspection, fraudulent, 659 Insurance, tax not to be remitted to Intention to carry on business of dis- Loss on spirits, excessive, 659, 665 Mash, wort, and vinegar, 654 Notice of intention to rectify distilled Obstructing officer, penalty for, 649 Officers to detain packages on sus- Packages for export, size of, 694 Preservation of pure sweet wines, use Proof, adding substances to create fic- Proof spirits, standard of, 631 687 666 Removal of spirits for making sorghum Removal of spirits free of tax, 673 Removals of spirits or material in ab- Returns of number of barrels distilled, Returns of production to collector, dis- Returns of wholesale liquor dealers, Return, tax on monthly, 705 Revenue officers to examine distillery, Rules and regulations relative to Seizure and forfeiture cases, apparatus Signs, false, penalty for using, 650 Special stamp affixed before removal of Spirits unlawfully removed from dis- Stamp, forging, 704 Stamping imported liquors, 698 Stamp paper, 704 Stamp, penalty for re-using, 704 Stamps, affixing and protecting, 688 Stamps and brands to be effaced from empty casks, 689 Stamps, changing, 691, 704 Stamps, form of, how used, 683 Stamps, how prepared and issued, 683 Stamps, officer using, issuing, or per- mitting use of, contrary to law, 684 Stamps on imported packages, 698, 699 Stamps on packages of distilled spirits, Stamps on removal, 664 Stamp to be ten cents, expense of, 697 -- INTERNAL REVENUE- Cont'd. Still, penalty for setting up, without Stills, etc., registry of, 635 Storekeepers have charge under direc- Storekeepers to have charge of dis- Survey of distilleries, 642 Taxes, recovery of, 665 Tax, low proof spirits of less value Tax on deficiency, 704 Tax on distilled spirits, 631 Tax on distilled spirits increased, 632 Tax on imitation wines, 692 Tax on spirits entered for export if Tax on spirits removed without de- Tax-paid spirits not to remain on dis- Tax-paid stamps, accounting for, 683 Tax to be paid within three years, 659 Transfer from suspended distillery or Vinegar factories, examination of, 654 Warehouse, custody and management Warehouse, discontinuance of, 707 Warehouse in charge of storekeeper Warehouse, time in bonded, 632 Warehouse unsafe, when, 648 bonds, 663 and transportation Water drawn off from tub and worm, |