67

67

67

When exempt from special tax, 66, 67
Both wholesale and retail, are not
required to take additional li-
cense to sell tobacco, (Note.)
Special tax of wholesale, (Note,)
Wholesale, not authorized to act as
commercial brokers, (Note,)
In liquors, not compelled to take
additional license to sell other
goods on same premises, (Note,) 67
And wholesale in liquors not re-
quired to take additional license
as apothecaries, (Note,)
Deerskins, dressed or smoked, tax on.
(See Schedules.)

67

77

34

Notice to be given before sale,
Goods to be restored on payment, 35
Distraint, property exempt from,
Disposition of surplus when prop-

34

34, 35

erty is sold,

34, 35

Dentists, special tax of,

To be paid by manufacture,

83

declared,

84, 85

83

85

Sales to be made at action,

Eating-house Keepers, require license

to sell liquors, but not confec-
tionery or cigars,

Eating-houses, when exempt from

special tax,

Eating-houses, special tax of,

Emeralds, duty on,

missioner of Internal Revenue and
other officers,

Fraud, certain cases of,

Or collusion, where occurs in re-
turn of rental, penalty for,
Fruits, preserved. (See Schedules.)
Funds, payment in other, deemed a

208

24

71

conversion,

Furniture, duty on,

53

. 102

ules and Law of 1867.)

(See Schedules.)

Embezzlement, evidence of,

Engines, steam, duty on. (See Sched-

Engravers, productions of, exempt.

Entries to be made of public moneys

53

Furs. (See Schedules.)

received or paid out,

53

May be charged to consumer,

Companies, where competing, to

Entry, stamp on. (See Schedules.)

pay the highest rates,

Essences, stamp. (See Schedules.)

Fitters, special tax of,

78

74

99

99

Essential Oils. (See Schedules.)

. 102

German language, law to be printed

Exemptions from Distraint.

(See

in,

212

Appendix.)

Gift enterprises, special tax for,

76

Exhibitions, license for,

76

Ginger, ground, duty on. (See Sched-

Express Business, duty on gross re-
ceipts of,

ules.)

Monthly return to be made of, 114, 115
Persons doing, special tax of
Payment to be made to collector,

Exportation and Drawback, officer,
may be appointed to superintend
at any port,
Books, papers, and documents in
relation thereto, to be delivered
to collector,

Fare, where increased duty involves a
fraction of one cent. may be in-
creased one cent. until, &C., . 113

Goat skins, dressed in the rough. (See
Schedules.)

Finished duty on. (See Schedules.)

Gold, (See Bullion.)

Gun Cotton, tax on,

Goods may be purchased for use of
United States duty free,

| Gypsum exempt. (See Schedules.)

Glue and cement,

and gelatine,

101

Gold Foil. (See Schedules.)

Leaf. (See Schedules.)

Watches. (See Schedules.)

Goods manufactured on commission, 83
Gunpowder, duty on,

101

101

109

Schedules.)

Hog Skins, finished, (See Schedules.)
Dressed in the rough. (See Sched-
ules.)

Hollow Ware. (See Schedules.)
Hoop-skirts, exempt. (See Schedules.)
Horse Skins, dressed in the rough,

duty on. (See Schedules.)

Finished duty on. (See Schedules.)
Hoops, exempt. (See Schedules.)
Horse-dealers may be livery-stable
keepers without additional license,
Livery-stable keepers may be,
without additional license,
Horse-dealers, license and definition
of,

May transact business in any place,
Not to act in partnership,
Hotel-keepers' License, mode of esti-
mating,

Hotel-keepers to have separate license

for the sale of liquors,

May sell tobacco without addi-
tional license,

Hydraulic Rams, tax on,

Income Tax,

I

Deductions to be allowed from, 124, 125
Party may declare amount of, un-
der oath,

From United States securities to
be taxed at same rate as other in-
come,

Income, when salary of person in
United States service does not ex-
ceed $600,

127

year,

Appeals from assessment of
(Note.)

Offset of gain and loss. (Note.) 124
One deduction from aggregate in-
come of families,

Sales and leases of real estate,
Salaries and homestead rents,
When derived from irregular or
uncertain fees, &c.,

Increase of amount on understate-
.ment,..

Penalties for fraudulent returns,
Oaths and affirmations as to,
Productiveness of in United States.
(Note.)

125

125

125

126

126

126

127

127

Sketch of English system. (Note.). 127
Due on June 30, yearly,

Penalty for non-payment after de-
mand of collector,

Instructions of department. (See
Appendix.)

Increased Values, leading principles
applicable to. (Notes.)

Increasing of Values deemed manu-
facturing,

Duty on,

128

?

128

102, 103

107, 108

107

51

Injury to Person or Property of reve-
nue officers,

Indorsement on negotiable instrument

exempt. (See Schedule of Stamp
Tax.)

Inn-keepers. (See Tavern-keepers.)
Inspectors, appointment of, in asses-

ment districts,

Duties and powers of,

Compensation of,

13

13, 14

14

May enter brewery, distillery, &c.
(See Distilled Spirits )

May administer oaths. (See Dis-
tilled Spirits.)

Penalty for extortion and oppres-

(See Tobacco and Cigars.)

sion,

(See Distilled Spirits.)

(See Breweries:)

Inspector of Spirits,

14, 15

Penalties for delegating owner to
inspect,

Insolvents, debts due to United States
shall be first paid.

Insurance agents, domestic, special

tax of,

Foreign, special tax of,

Brokers, special tax of, Notes,
Companies, duty on gross receipts
of,

Dividends add surplus gains,

5 228

73

73

63

. 115

129

130
125

Policies, stamp duty on, (See Sched-
ules.)

Rent paid may be deducted
Interest on notes, if good and col-
lectible, to be considered, 124, 125
Gains from purchase and sale of
stocks, &c., to be considered,
. 125

Return of gross receipts to be
made monthly,

Insurrectionary districts, how collec-
tions to be made in,

.116

48