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PAGE,

PAGE,

220

Gas, amendment of paragraph,

218, 219

Manifests. (See Stamps.)
Goat skins. (See Leather.)

219 Marshals, rules for observance of to
Gunpowder, amendment to tax on 219

be established,
Gross receipts, amendment of tax on, 219 Monuments, amended tax on,

215
220

219
219
219

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223

:

223

224

216

H

N
Hats, tax reduced,

219
Hoods. (See Hats.)

219 Naphtha, penalty for mixing with oil
for sale,

231
Hoop Skirts, tax at 2 per cent.,
Horse skins. (See Leather.)

P
Hog skins. (See Leather.)
Homestead. (See Income.)

217
Pay, per diem of assistants,

Petroleum. (See Naphtha.)
I

Penalty, of 10 per cent. changed to 5
per cent.,

217
Illuminating oils. (See Naphtha.)

(See Conspiracy.)
Inspectors, all to give bonds,

232 | Pension papers, nó stamp required
Interest, as part of penalty for failure,

for,
&c.,

217
India Rubber. (See Boots and Shoes.)

Prize inoney, regarded as income
from salary,

227
Income, amending tax upon,

223 Peddlers, of fruit, vegetables, &c., 218
Repeal of former provisions, 223
Probate of wills, stamps on,

220
Tax levied on over $1000 and at

Pupils, amendment of section 10 law
of 1866,

220
Levied as of Dec. 31 of year pre-

Plumbers and gas-fitters, pay on sales
vious,

&c.,

215
What shall be included in the es:
timate,

R
Rental value of homestead ex-

Real estate, set off to United States,
,

224
Tax on salaries, and exemptions,"224 Repealing clause, and saving of rights, 232

May be released by Commissioner, 218
Local taxes to be deducted, 224 Revenue officers, falsely personating
Nature of general and special de-

and representing,

231
ductions,

225 Rent of assistants, repealed, : 217
Duty of persons in making re-
turns,

225
Returns of guardians, executors;
&c.,
225 Stamps. (See Manufactures.)

216
Verification of by oath or affir: Stamps, amendment of Schedule “B, 219
mation,
225 Steamboats. (See Stamps.)

220
Assessors may increase amount,

225 Steamers. (See Tonnage Duty.)
Penalties for false or fraudulent Sheep skins, (See Leather.)
returns,

225, 226 Special tax, additional penalty for not
Oath, &c., of no taxable income, 225

,

218
Exhibition of books and papers, 225 None for manufacturers of butter
Appeals.from assistant to assessor, 226

and cheese,

218
Hearing of appeals, :

226 Additional exemptions from, 218
Time when tax shall be assessed; 226 Sugar and sugar refiners, amend-
Collection of the tax,

ment of rate of tax,

218
Derived from salaries,

Refined, tax reduced,

218
What salaried persons are includ-

From sorghum and imphee, 218
ed,

226 Refiner, who shall be regarded as, 218
Receipt:of prize money regarded
as from salaries,

227

T

Tonnage duty, when to be levied and
K

how often collected,
Kid skins. (See Leather.)

219

226
226

232

L
Leather, of all descriptions, tax re-
dueed,

M
Manufactures, of stamp article may

be assessed for estimated value
of stamps,
ot especially named, &c.,

Vacancy, in office of collector,

218
219

W
Window glass. (See Glass.)
Will probate of, amendment of stamp
duty,

220
216 Wood Screws, tax reduced on,

218
219 ( Wool, manufacturers of, tax reduced, 219

Contents of Appendix.

PAGE.

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Digest of decisions and rulings,
Miscellaneous decisions and rulings under former laws,

As to stamps, &c.,
Regulations for completing collections, rendering accounts, &c.,

Concerning moneys paid after judgment and on compromises,
Decisions as to “Increased values,"
Regulations concerning tax on tobacco, snuff and cigars,
Duties of Assistant Assessors as to distilleries,
Regulations concerning transportation of spirits in bond,

Distillers and refiners of coal and mineral oil,

Concerning distillers under law of 1867,
General instructions to assessors and collecters,
Quarterly accounts of collectors
Assessment of Tax on legacy,
Carlisle tables,
Instructions as to exemptions under law of 1866,
Concerning Bonded Warehouse,
Regulations as to stamps,

335
336

338

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339
346
350

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