INTERNAL REVENUE-Continued.
distilled spirits, special tax not payabe by
vintners, &c., nor by apothecaries, in
survey of distilleries, estimate of capacity,
resurveys, when may be made, &c..
penalty on distiller for obstructing officer
in examinations, and for refusing to
draw off water in tub, &c........
in apparatus for manufacture of vinegar,
contrivance by which vapor can be
converted into spirits not to be used.
vinegar factory not permitted near distil-
lery..
manufacturers of vinegar may separate al-
coholic property from mash, &c.....
not to remove vinegar, &c., with over 2
per cent. alcohol...
examination of vinegar manufactories;
powers of officers to be same as for
distilleries...
distillers of thirty gallons or less may be
exempt from certain obligations....
when loss on spirits in warehouse appears
to be excessive, whole quantity to be
taxed...
new bond may be required in case of
death, insolvency, &c..
failure to give new bond...
excessive loss of spirits in warehouses; tax
to be collected, and spirits with-
drawn
tax on spirits in distillery to be paid
within three years of entry.
entry for withdrawal of spirits to specify
number of packages and other facts.
drawing off, gauging, marking, and removal
of spirits to distillery warehouse. [433], 531
serial numbers
form of stamp
fermenting period, when deemed to com-
stamps for restamping packages of liquor,
tobacco, cigars, snuff, &c., when orig-
inals are destroyed..
deficiency of spirits not to be assessed in
case of casualty..
spirits exported in casks or packages of any
size, entitled to drawback..
may be withdrawn from warehouse in
packages of any size
use for domestic liquors of casks in which
foreign liquors have been imported
not prohibited
owner of, may be reimbursed in certain
cases on application within one year.
officer liable on his bond for wrongful
seizure..
when spirits are sold for taxes thereon, and
are of so low proof as to be of less
value than tax, same may be re-
stamped according to proof gallons..
allowance in collectors' accounts...
duty of officer making sale
punishment for making, selling, using, &c.,
false or counterfeit stamps or dies,
removing stamps, &c...
assessments for deficient production of dis-
tillery in excess of capacity may be
remitted in certain cases
.437, 438
distillers of fruit exempt from assessment
for deficient production.
no penalty for making or using similar casks
distilled spirits for manufacture of prepara-
tions for export may be withdrawn
from distillery warehouse without
tax...
..[449], 533
allowance for leakage and loss during
transportation from distillery ware-
house to manufactory warehouse....
collectors to account for tax-paid stamps,
receive commission, &c...... [435], 533
[435], 533
how charged with other stamps, reports
and books....
additional suretics may be required of.
to obtain certificate of collectors and
post same..
penalty for neglect and for manufact-
uring without giving bond.
dealers in leaf tobacco to keep certain
books, under penalty for neglect....
packages of different kinds, how to be
put up..
fine-cut, shorts, &c., may be sold in
bulk between manufacturers and
for export without payment of tax..
assessment of tax on, when removed with-
out use of stamps..
previous notice to show cause to be
given.
imported scraps, cuttings, &c., may be
transferred to manufacturers without
payment of internal-revenue tax....
peddlers to obtain certificates..
forfeiture and penalty for refusing to
produce certificate, and other of-
fenses
matches, cigar lights, wax tapers, medi-
cines, perfumery, playing-cards, &c.,
may be removed from manufactory
for export without payment of tax.
alcohol for manufacture of perfumery, &c.,
for export, may be withdrawn with-
out payment of tax
bank tax, not to be assessed on banks
ceasing to do business in case of
insolvency in certain cases; abate-
ment, &c., of tax
certain deposits heretofore received by
savings-banks not to be taxed
savings-banks exempt from certain tax-
of consulates in China and Japan, appoint-
ment and salary...
salary of, to legations and consulates.332, 334, 401
.443, 444 INVOICES AND INVENTORIES,
of supplies in departments not to include
stationery, fuel, &c...
drawback on, and on cigars when ex-
ported
secretaries of legation and messenger at
Paris to have allowance from fees
collected for transmission of .
when and how to be paid...
cigars, bond of manufacturers of, not to
be conditioned to employ only regis-
tered makers..
required in civil suits under revenue laws;
one may be assigned as professor of law at
Military Academy
JUDICIAL DISTRICTS
Courts; Circuit Courts),
in Alabama, circuit courts in..
in Arkansas, eastern and western districts.
in Colorado, to constitute a district as
part of eighth judicial district..............
divided into southern, western, and north-
ern divisions ........[411], repealed
courts in, when and where to be held...
in Florida, northern and western districts.
in Georgia, certain counties of northern,
transferred to southern......
southern divided into eastern and west-
title of certain government land in Burling-
ton vested in school district for school
purposes
removal of suits from State courts, to
Carr Lake in, granted to city of Council
Bluffs for public use..
lake or bayou granted to Council Bluffs
City on conditions
processes from either division may be
served in other......
in Iowa, northern, southern, western, and
machine for testing, to be set up by Secre-
tary of War for use by all persons on
payment of fees
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