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నానిని

62

Newspapers, not regarded as manufac- Plaster, exempt.
tures, and exempty.

108 Playing cards, stamp duty on. (See
Non-residents, property of, to be as-

Proprietary articles.)
sessed,

24 Plumbers und gas fitters, special tax
Separate list to be made,
25 of;

78
Collector may seize and sell prop Power of attorney, stamp duty' on, 163
erty,

39 Printers' ink,.exempt.
Collector may transmit list to other Probate of will, stamp duty on,
districts,

39 Produce brokers, special tax and defi-

nition of,

Profits, banks' failing to declare divi-
Oil, coal illuminating, duty on. (See

dends, to pay semi-annual duty on, 131
Schedules.)

99 Promissory notes, stamp duty on. (See
Oils, animal and vegetable, duty on. Schedules.)
(See Schedules.)

99, 100 Proprietary articles, &c., in Schedule
Essential. (Sée Schedules.)

C. (See Schedules.)
Whale and fish, exempt, (See

Stamps for, not to be used for other
Schedules.)

purposes,

149
Operas, duty on receipts of,

116 Proprietors of, may furnish dies for
Monthly return to be made by, . 116

stamp,

151
Original Contract to be produced in

de of cancelling stamps on,
certain cases,

Commission allowed on stamps
for,

155
P

Stamps spoiled or destroyed; allow-
Paints and painters' colors, (See

ance for,
Schedules.)

Supplied to manufacturers of
Pamphlets, .

matches without prepayment, 155
Paper, duty on,

106 All provisions of act to extend to, 155
Tarred for roofing, ,

Penalty for forging or counterfeit-
Paraffine, exempt.

ing stamps,on,

155
Parasols, exempt. (See Schedules.)

Selling articles without stamp, 155
Partnerships may act under one li-

Removing stamps from,

157
cense, when,

62 Forfeiture of, for attempt to evade
Passage tickets, stamp duty on,

stamp duties,

159
Passports, duly on,

115 Medicines compounded according
Patent agents, special tax of,

to formulas in pharmacopoeias,
Not to act in partnership,

&c., exempt.
Patent right dealers, special tax of, 72 Written recipe, or prescription of
Pawnbroker's, special tax and defini-

physician, exempt.
tion of,

69 Medicines, &c., intended for ox-
Paymasters to withhold the tax from

port, may be manufactured in
salaries,

134

bonded warehouse,
Auditors to require evidence from, 134 May be removed without stamps, 158
Payment of salaries, &c., to be made

Articles used in such manufacture,
out of accruing, taxes,

169
exempt from duty,

153
Pod ove special tax of,

74 Such warehouse to be in charge of
May transact business at any place, 74 officer,

158
Not to act in partnership,

Persons offering for sale to be
Of shell and other fish,

75

deemed manufacturers, 158, 159
Penalty for neglect to pay tax when

Persons selling, imported in origi-
due,

34

nal package, not liable to penal-
For obstructing revenue officer, 45

ty,
Pepper, ground. (See Schedules.)

Prosecution of revenue officer begun
Perfumery, stamp duty on.

in state court may be removed to
(See Proprietary articles.)

circuit court,

51
Perjury, false swearing to be deemed, 46 Protest, stamp duty on. (See Schedules.)
Permit, amount to be paid for, . 86 Public moneys, provision for the safe-
To be taken by tobacco manufac-

keeping of,

53
turer, .
85 Punishment for embezzlement,

53
To be taken by cigar maker, 86

R
Fee for, to be paid to assistant

86 Railroads, duty on gross receipts of, . 112
Petroleum, crude, exempt,

Monthly return to be made by,
Physicians and surgeons, special tax of, 77 Tax upon, (Note,)

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May transact business in any place,' 60 Railroad bonds, duty on, interest of, 133
Not to act in partnership,

62 Dividends and surplus gains, duty.
What constitutes,
77

133
Photographers, special tax of, 75 Real estate may be sold for payment of
Photographs, duty on,

101
tax,

36, 37
Pianos and musical instruments.

Method of sale,

36, 37
(See Schedules.)

Owners may redeem within one
Pickles, exempt.

year,

36, 37
Pimento. (See Schedules.)

Rate of interest to be paid,
Pins, duty on,

101 Record of sales to be kept by col-
Plate of gold and silver, annual tax on.

lector,

36, 37
(See Schedules.)

(See Successions.)

on,

:

36, 37

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Real estate agents, special tax of, 72. Secretary of the Treasury may allow
Record, how supplied, when not to be

additional compensation to col-
had from State court,

· 52
lectors, in certain cases,

32
Receipts, stamp duty on,

163 To assign clerks to office of com-
Record of permits, copy of, shall be.

missioner of Internal Revenue, 10
preserved by assistant assessor, 87

" May designate depositories for the
Forwarded to assessor by assistant

public moneys,

40
87 Seizure, notice of, to be given to Com-
Rectifiers, special tax and definition of, 71 missioner,
Religious tracts, peddlers of exempt, 74 Cause for,
Renewal of Instrument, to bear same Of goods subject to forfeiture, 206
stamp as original,

162 Shell or other fish, license of peddlers
Remedies, prior legal,'not to be im-

of. (See Schedules.)
paired,

56 Sheep skins, dressed in the rough. (See
Repairs, tax'on repealed; (Note.)

Schedules.)
Repeal of former acts,

187 Finished. (See Schedules.)
Taxes already accrued not to be

Scales, tax on.
affected by,

167 Skins, dressed in the rough. (See
By act of March 3, 1865,

168

Schedules.)
Repeal duty which has become.due and

Finished. (See Schedules.)
has been or ought to be returned, Shingles, exempt. (See Schedules.)
not to be remitted,

168 Ships, &c., duty on. (See Schedules.)
Rescue, attempt to, property, a misde- Shooks, exempt. (See Schedules.)
meanor,

51 Shot, duty on. (See Schedules.)
Replevin not to lie against goods dis- Slackwater .corporations' bonds, duty
trained,

51
on, interest of,

133
Retail dealers, special tax of,

66 Dividends and surplus gains, duty
In liquors, special tax of,
67

133
Returns, fraudulent,

24 Slate, duty on. (See Schedules.)
Revenué agents, appointment of, du: Snuff, duty on. (See Schedules.) 107
ties and powers,

12 No drawback on. (See Scheaules.)
Officers to pay into treasury gross Soap, tax on,

101
amount of all sums collected, 11

Perfumed, tax on,
Officers failing to pay over moneys Soap, salt water,
on demand to be sued,

54 Soda, hi-carbonate of, duty on. (See
Revenuo department, reorganization

Schedules.)
of,

207 Waters. (See Schedules.)
Officers, suits against,
209 Solicitor of Revenue.

207
Reviews, exempt. (See books in Sched- Spelter, duty on. (See Schedules.)
ules.)

Spices, ground, duty on. (See Śched-
Rivets, duty on. (See Schedules.)

ules.)
Spars and Masts, exempt. (See Sched

ules.)
Salaries of United States officers, tax on 134 Special tax, as substitute for licenses, 58
Salaries, payment of prize money, to
be treated as,

134 Receipt of collector substituted for, 60
of Commissioner of internal Rev:

As against partners,

60
10 Not required for sales of manufac-
Of deputy commissioner,

12

tures at place of manufacture, 60
Of revenue agent,

When tax is due,
Of collectors,

31 Provisions for transfer of business, 61
Of assessors,

28 Spirits. (See Distilled Spirits.)
Of cashier,

16 Stage coaches, duty on receipts of, . 113
Of revenue officers, not to be de:

Stallions and jacks, special tax for, 77
ducted from moneys collected, 12 Stamps, record of instruments without
Of inspector's, .

14
to be void,

: 149
Saleratus and bl-carbonate of soda, No instrument void for want of
duty on. (See Schedules.)

particular,

149
Sales, made with intent to evade the Proprietary, not to be used for
payment of tax, to be yoid, 172

other purposes,

151
Proceeds of, how disposed of,

Penalty for forging or counterfeit-
Salt, duty on,

103
ing,

150.
Savings bank, exempt from bankers

Selling vellum, &c., with forged,
special tax if confined, &c.,
65 Knowingly using such,

. 150
Dividends and surplus gains, duty.

Failure to cancel,

151
130

Issuing instruments without, 152
Schedule A,

· 111 May be affixed on payment of pen-
B,

160
alty and duty,

152
C,

Where omitted by accident, or
Screws, duty on,

101

mistake, penalty may be remit-
Secretary of the Treasury may estab-

ted,
'ish regulations where the law Owners of proprietary articles may
does not provide for collection, 169 furnish design or dies for,

151
May allow additional compensation

Instruments not

not appropriately
to assessors and assistants, in

stamped cannot be used in evi-
certain cases,

156

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Stamps, penalty for preparing drugs, State Law, to include territories and
&c., for sale or consumption

District of Columbia,

174

Process of attachment, &c., to con-
Cannot be removed from articles

tinue, in force,

52
in schedule C when once affixed, 157 Stationery, blank books, and postage,
Persons offering for sale articles in

assessors and assistance to be al-
schedule C regarded the manu-

lowed for,

29
facturer,

159 Collectors to be allowed for,
Mode of canceling,

151 Steam engines, duty on. (See Sched-
Commissioner may prescribe addi.

ules.)
tional method,

152 Stay of proceedings in state court, 57
Bills of exchange drawn out of, but Steamers and vessels furnishing food
payable in, United States, to be

and lodging to passengers,
stamped before acceptance, 152

special tax of,

72
Bounty and pension papers ex- Steamboats, duty on gross receipts of, 112
empt,

154 Steel, duty on. (See Schedules.)
Insurance against accidental in- Stereotypers, productions of, duty on, 104
jury exempt,
154 Stoves, tax on,

104
Certificates of measurement or Stone, building. (See Schedules.)
weight of wood, coal, &c., ex-

Monumental duty on. (See Sched-
empt,

154

ules.)
Deposit notes of mutual insurance Succession, what constitutes,

140
companies exempt,

154 Increase of benefit accruing by
Acknowledgment of deed, ex-

death to be deemed a,

141
empt,
154 Persons taking jointly,

142
Indorsement of negotiable instru-

Disposition of realty with reserva-
ments, exempt,

154

tion of benefit for life to be
Warrant of attorney accompany-

deemed a,

142
ing stamped bond or note, ex-

Deed of gift to confer,

142
empt,

154
Duties on,

142
Bond, or note and mortgage, but Devise of real estate to take effect
one stamp,

154
presently deemed a,

142
Commissioner

authorized

to

Where interest passes by reason
sell,

155

of. draft, but one duty to be
Commission allowed on sale of, 155

paid,

143
Allowance for spoiled or destroyed, 155 If alienated before possession, duty
Instruments may be presented to

143
collectors, to decide on stamps

Trust for charitable purposes in
required,

152

certain cases to be deemed, 143
Heretofore issued not to be void if

Duty when payable, i

143
subsequently stamped,

152.

Interest in moneys arising from
Executed abroad to be used in

sale of real estate to be deemed, 143
United States to be stamped by

Personal property to be used in pur-
party using,

153

chase of realty to be deemed, 143, 144
Commissioner to furnish to certain

No allowance to be made for con-
officers for sale,

160
tingent incumbrance,

143, 144
May require bond of such officers, 160 Duties to be repaid in certain
Collector to supply deputies and

cases,

143, 144
sell to other persons,

160 Secretary of the Treasury' to re-
Certain papers of municipal cor-

fund,

143, 144
porations, exempt,

149 Commissioner may compound du-
Penalties for evasion of law,

ties in certain cases,

144, 145
How instruments inadequately

Commute duties in certain cases, . 146
stamped may be used in evi.

Duty to be a lien for five years, . 146
dence,

152

Separate assessment to be made on
On foreign bills of exchange, 153

separate tracts,

146
Supply to watchmakers on credit, 155 Return to be made by successor, : 146
Commissioner to stamp certain in-

Assessment to be made on default, 147
struments as exempt, or subject

Expenses of assessment to be
to certain tax,

added,

147
Legal stamp to be affixed before Penalties for default,

147
used in evidence,

156 Successor may appeal from assess-
Provisions applicable to schedule

ment,

147
“C,"

“ Real estate," what included in the
Penalties for selling such stamps, 156 term,

140
Penalties for removing such

How duties to be collected,

146
stamps,

157 “Successor and predecessor," who
Forfeiture of articles upon attempt

denoted by the terms,

140
to evade tax,

157 Interest of successors in personal
Manufacture of certain articles in

property subject to tax,

145
warehouses,

157 When allowance to be made in suc.
Certain articles may be bonded

cession for incumbrance,

145
and removed without being

Successor chargeable with duty
stamped,

159
only as he receives his,

145
outwell's' resume of decisions.

Duty to be a first charge on inter-
(Note.)

148, 149
est of successor,

146

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Succession, successor to give notice to Tobacco, snufr and cigars, manufac-
assessor or assistant of his liabi.

turers of, to furnish inventory
lily to duly,

146
annually,

88
Successor failing to give notice or To keep books in form prescribed
deliver account subject to pen-

by commissioner,

88
alty of 10 per cent.,

147
Duty on,

107
Sugar, not
above No. 12, duty on, 100 Tobacconists, special tax of,

75
Above No. 18, duty on,
100 When exempt from license tax,

72
Made into candy, duty on,

101 Toll-road, ferry or bridge, duty on
Refiners, duty on sales of,

101
gross receipts of,

113
Suits in State courts may be removed Ton, 2,000 pounds to constitute å
to United States courts,

211 Trust Companies' dividends and sur-
Surgeons, special tax of, .

77
plus gains, duty on,

129
Syrup of molasses, tax on.

· 100 Turnpike companies' bonds, duty on
interest on,

133
T

Dividends and surplus profits, duty
Tax, mode of assessment and collec-

133
tion to be prescribed by Secretary Turpentine, spirits of, duty on, :
in certain cases,
169. | Tubes, tax on,

104
Telegraph companies, duty on receipt Twine, tax on,

105
of,

115
Textile fabrics, duty on. (See Sched

U
ules.)

Umbrellas and parasols, exempt. (See
Tents, duty on. (See Schedules.)

Schedules.)
Theatres, duty on receipts of,
116 Uncollectible taxes,

41
Museums and concert

halls, special United States, goods purchased of, ex-
tax of,
76 empt,

109
Thread, duty on,

. 105
Tiles, draining, exempt. (See Schedules.)
Timber, partially wrought and unfin- Value of goods, how to be estimated,
ished, exempt. (See Schedules.) Varnish, duty on,

101
Tin ware, tax on,

103 Vegetables, preserved. (See Schedules.)
Tobacco, snuff and cigars, domestic Vessels paying tonnage duties exempt
and imported may be transferred

from tax on gross receipts, (Notes.) 112
to bonded warehouse,

88
May be removed from such ware

W
house to another,

88 Water pipes, earthen and stone. (See
May be withdrawn for export or

Schedules.)
consumption,
89 Wells, Hon. D. A.,

208
No drawback on,

107 White lead, duty on. (See Schedules.)
To be inspected,

89 Wholesale dealers, special tax of, 65
Fees for to be paid by owner, 89 Not for less amount than sales of
Manufactured upon commission, 89

previous year,

66
Penalty for receiving from person

In liquors, special tax of,

67
who has no permit,

90, 91 Will,

probate of, stamp duty on. (See
Snuff and cigars, penalty for fraud-

Schedules.)
ulent marking, or attempt to Wine, made of grapes, duty on. (See
evade duties on,

Schedules.)
To be forfeited if sold or posses-

Rectified or mixed, duty on. (See
sion parted with by manufac-

Schedules.)
turer or importer before inspec- Witnesses may be summoned by as-
tion,

sessor,

26
Account of, to be kept by inspector,' 90 Wooden-ware, manufacturers of, noi
Penalty for purchasing or selling

required to take additional license
in fraud of the revenue,
90 to peddle their own wares,

75
Manufacturers of to make addi- Wool, manufactures of, tax on,
tional statement,

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90, 91

106

86 Writs, stamp duty on. (See Schedules.
To take out permit,

86 Of execution may be executed in
To give information of change or

any state,

56
removal,

91
Penalty for failure to take permit, 91

Y
Record to be kept by assistant as- Yarn, exempt. (See Schedules.)

sessor,
Bonds of,
Conditions of,

87 Zinc. (See Schedules.)

91
87

Index to Law of 1867.

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Tax on,

217

228

228

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Amendment of law of 1864 & 1866, 217, 223 Deer skins. (See Leather.)
Aunual tax, changed from May, 215 Deductions. (See Income.)
Apothecaries, pay on annual sales, 215 District Attorney of U. 8., to make re.
Attorney, U.S. District, to report, 215

port, &c.,

215
Articles, other added to proviso, 217 Dog skins. (See Leather.)
Assessor Assistant, may be designated Distilled spirits, new provisions, 227
to assess in any part of the dis-

227
trict,
216 Lien on for tax,

227
Pay-of, amended,

Tax on, may be collected by disa
Rent abrogated,

217
traint,

227
To report to other assistants in

What is regarded as proof spirit

, 227
certain cases,

216 How meters shall be furnished
To return such assessments to

and attached,

227
the assessor,

217 Distiller shall furnish facilities,

What shall be deemed a gallon, 228

Who deemed a distiller of,
B
Gauging and inspection of,

228
Back pay papers, no stamps required, 220 Inspectors for, repealed,

228
Bills of lading. (See Steamboats.)

General bonded warehouse for, 228
Brandy, of grapes, tax on,

223
When may be removed,

228
Boots and shoes, tax reduced,
219 Seizure.of and by whom,

229
Bonnets. (See Hatso)
219 Packages of, how detained,

229
Butchers, pay on sales over $25,000; 215 When offered for sale at less than

tax,

229, 231

Sold at public sale,
Calf skins. (See Leather,)

219

Obliteration of marks on casks,
Caps. (See Hats,)*

219
&c.

229
Commissioner Internal Revenue, to

Penalty for not obliterating marks
make rules for district attorney

229
and marshals,

215.

Penalty upon' bonds in relation
To have charge of real estate set

to,

229, 230
off, &c.,

When bonds may be released,
216

230
Authorized to pay for detecting

Penalties for false entries of,

230

When forfeited to the govern-
frauds,

217
Cloth, redying and reprinting of;

219
ment,

230, 231
Cotton, tax on,

215

When they shall be destroyed, 231
Conspiracy, penalty for attempt to de
fraud U.S.

232

E
Collector, vacancy in office of, :
218 Exemptions, certain qualified,

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220
Cheroots, (See Cigars.)

Exempt articles, additional list of, 221, 222
tigars, amendment of section 90, 290 Confined to enumeration,

223
Tax changed to uniform rate. 219
Ad valorem tax abrogated,.

219
l'igarettes. (See Cigars.)

219
Jigar boxes, penalty for selling, &c.,

Frauds, Commissioner may pay money
empty, without defacing or de-

to detect, &C.,

217
stroying,

232 Fermented Liquors, fractional parts
Confectioners, pay on annual sales,

of bbls.,

220
when,

215
Courts, actions for tax not to be re:

G
strained,

220 Glass, manufactured of other than
Collector, or other officer receiving

window,
gifts, &c.,

231 | Grapes, brandy from, tax on,

.

219
223

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