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Liable to special excise tax:

Bid, bond, affidavit, or other writing.

Forfeitures-Continued.

Forfeitures common to several objects of taxation-Continued.
Property found in possession of any person in fraud of inter-
nal-revenue laws..

Removing or concealing articles with intent to defraud.
Sales of property to evade tax or in fraud of revenue laws..

Foreign corporations-

Forging-

Fortification of wine. (Act Oct. 1, 1890; act June 7, 1906.)

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By removal or concealment of goods, etc., with intent....
Commissioner may pay for detection of...

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for detection of...

Commissioner to make a detailed statement of expenditures

In manufacturing cigars on shares.

In manufacture of tobacco and snuff on shares.

Officer making opportunity for others to defraud.

Fraudulent claims-

Before the departments.

For drawback...

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Fuel-

Fraudulent documents-

Making or causing to be made..........

Purchased for use in distillery, entry to be made of......

Furnaces (distillery)—

Door of, how to be constructed...

Using any, which shall be locked, penalty..........

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Fruit pomace residuum-

From wine to which artificial sweetening has been added
may be used in distillation of brandy...(act Mar. 2, 1911)

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May be transferred or suspended.....

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Penalty for employing other persons to use brands or dis-

charge duties......

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To gauge and stamp rectified spirits....

To gauge, prove spirits, mark casks, and place thereon ware-
house stamps.

To be intrusted with book containing stamps and other than
tax-paid....

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To make daily return.

To make daily report to collector of stamps used other than
tax-paid.

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To receive per diem compensation when traveling to assign-

ments...

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To receive compensation only when rendering service.........
To stamp spirits removed from warehouse..

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Assessments for nonpayment of tax and provisions relative
to excessive loss....

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Certain provisions of law relative to withdrawal from dis-
tillery warehouse made applicable..............

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Conditions under which commissioner may require removal
of spirits to...

Exportation from...

May be established by commissioner....(act Aug. 28, 1894)
Spirits deposited within to have stamps affixed..
Spirits deposited therein to be bonded on arrival..
Spirits for deposit in to be so deposited within 10 days...
Spirits may be removed once and no more from one general
bonded warehouse to another..

Spirits produced from material other than fruit may be
transferred thereto....

Gifts-

To internal-revenue officers for compromise, etc., of viola-
tions of law..

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To marshals or district attorneys for compromise, etc..
By persons in Government employ to official superiors....

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Fifty-six pounds to the bushel in determining quantity of,
used at distillery.

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May be ground on distillery premises for distillation...

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Grain-Continued.

Not to be mashed at distillery between Saturday and Mon-
day....

Penalty for delivery of, at distillery having no sign.
Quantity of mash to represent 1 bushel...

Grape brandy-

Exportation of..

Provisions relating to, made applicable to brandy from
apples or peaches....

..(act Oct. 18, 1888).

Special bonded warehouses for (see SPECIAL BONDED WARE-
HOUSES)...........

Tax may be assessed and collected by distraint.
Tax must be paid within eight years...

Use of, free of tax, to fortify pure, sweet wine..
Violations of law relating to...

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Of all collections to be deposited in the Treasury daily

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(act May 27, 1908)

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Guarantee corporation (See SURETY COMPANIES.)
May be sole sureties on bonds, etc......(act Aug. 13, 1894)..

368

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Hogs-

Dependent upon distillery for feed, in case of seizure.....

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Hogshead-

Of fermented liquors, contents of.

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Holidays-

Public..

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Honorably discharged soldiers-

Preference for appointment..........

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Horses-

And other animals used in fraudulent removal of articles
subject to tax liable to forfeiture....

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Importation-

Section.

Page:

Of prepared smoking opium forbidden....(act Feb. 9, 1909)...............

291

Imported cigars-

Duty of officers of customs..

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287

Owner or importer liable to all the penalties prescribed for

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Provisions relative thereto...

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Scraps, clippings, and cuttings may be withdrawn in bulk
without payment of internal-revenue tax.

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Imported spirits—

Empty casks, with imported stamps, marks, etc., thereon,
or imitations..

Packages of, to be stamped, etc..

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Special stamp when packages of imported spirits are filled
on the premises of a wholesale liquor dealer..
When packages are emptied........

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Tax on...

Instruments-

For attaching, canceling, destroying, etc., stamps may be
prescribed by commissioner.

For gauging, etc., to be prescribed by Commissioner of In-
ternal Revenue..

Required under internal-revenue laws, false or fraudulent
execution..

Subject to tax not properly stamped when issued, valida-
tion of..

Unstamped, not to be valid as evidence.

Indian Territory-

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Unstamped, not to be recorded.

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Articles produced in..............

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Secured by officers or employees in an official capacity not
to be divulged..

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To officer or person under him in discharge of duty, damage.
Insolvent estates..

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Facilities to be furnished for examination by distillers and
rectifiers.

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Guilty of extortion, failing to report, etc.

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May break up ground to search for hidden pipes..

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May demand production, etc., of tobacco peddlers' stamp
and certificate......

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Right of entry into distillery and vinegar establishments..
To report delinquent officers to commissioner.
To see that the laws are executed......

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Internal revenue laws—

Applicable within the exterior boundaries of United States.
Internal revenue, Commissioner of. (See COMMISSIONER
OF INTERNAL REVENUE.)

Inventories by-

Cigar manufacturers...

Manufacturers of tobacco and snuff.

Oleomargarine manufacturers...

Opium manufacturers..

Involuntary suspension-

Of distillery......

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Judgments

Against collector (see notes).

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Against United States not to be paid when claimant is
indebted....

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In case of delinquent officers, to be rendered at return term,

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Offenses begun in one and completed in another........
Jurisdiction-

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Actions on deputy collector's bonds....

Change of, from State to Federal court in certain cases..

Of circuit courts.

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courts....

Of district courts..

Of courts of United States.

Of courts of United States in certain cases exclusive of State

Circuit court of appeals.

Of suits against surety, companies..

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