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Jurisdiction-Continued.

Of suits to compel testimony, produce books, etc., relative
to special excise tax on corporations...

Suits for damages against officers........

Where offense is commenced in one district and completed
in another..

K.

Keys-

Of distillery locks to be in charge of collector or gauger.
To gates and doors of distillery to be furnished by distiller
to collector......

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Exempt from corporation excise tax................(act Aug. 5, 1909)

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Planters and farmers may sell crop without restrictions.
Statement of sales of......

Leakage-

When excessive, spirits to be withdrawn from warehouse..
Leakage, allowance for, on spirits withdrawn-

721,858, 916

392,

389,393

3360

261

3244

260

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Assessment, etc., by collector on failure of executor, etc...

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Receipts for the tax..

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Legal representative-

Of deceased special taxpayer may carry on the business....

3241

130

Lien-

Act to regulate liens of judgments.... (act of Aug. 1, 1888)..
Enforcement of, on real estate....

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Of prosecutions..

Limitations-

Of commissioner's power of assessment in case of omission,
etc....

Of presentation of claims for refunding internal-revenue
taxes..

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Of suits against obligors on official bonds for deficiencies of
principals...

.. (act Aug. 8, 1888)..

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Of suits against sureties on official bonds...

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Of suits, etc., for penalties or forfeitures.. (act July 5, 1884)..
Of suits for taxes..

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Of suits for the recovery of taxes wrongfully collected.
Of writs of error and appeals

3227

122

1008

396

Liquid medicinal preparations-

Denatured alcohol not to be used in manufacture of..
Liquors. (See DISTILLED SPIRITS, FERMENTED liquors, Spe-

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CIAL TAXES.)

Imitation, compounds of, tax on..

3328

217

Manufacture of spurious, imitation, or compound....

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Retail dealers in, not to purchase in quantities less than 20
gallons except from distiller, rectifier, and wholesale
liquor dealer, with certain exceptions.

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Annual, monthly and special.........

May be transmitted by collector to another district where
person liable resides or has property..

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Special or monthly, with errors corrected, may be certified

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Uncollected, to be transferred by collector to successor for
collection.

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In distilleries, commissioner may require changes or addi-
tions...

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3221

117

33306, 3433b

223, 336

3646, 3647

430

Malt liquors. (See FERMENTED LIQUORS.)

Wholesale and retail dealers in, to pay special tax..

Mandamus. (See INJUNCTION.)

Manufacture

In bonded warehouse for export. (See BONDED MANUFAC-
TURING WAREHOUSE.)

Manufacturer-

Of sugar from sorghum authorized to remove spirits in bond
free of tax...

Manufacturer of adulterated butter. (Act May 9, 1902.)
Books, bonds, notices, inventories, and returns
Definition of.......

Engaging in business without payment of special tax..
Sales by, to be made only in original stamped packages...
Sign and factory number of..

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(act May 9, 1902)

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Special tax of.

(act May 9, 1902)

143

To affix caution notices..

301

Manufacturer of cigars-

Definition of..

3244

278

Forfeiture of property for selling, etc., contrary to law.
Inventories, books, and monthly abstracts.

3400

287

3390

280

May purchase leaf tobacco for use in his own manufactory
exclusively, how....

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Penalty and forfeiture for knowingly or willfully violating
the law relative to carrying on his business where there is
no specific penalty imposed by any other section....

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Penalty for carrying on business as, without payment of

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Manufacturer of prepared smoking opium (act Oct. 1, 1890).
Manufacturer of process or renovated butter. (Act May 9,

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Distillers who make wooden stills for own use not liable....

3244

133

Notice to be given by, on removal of still...

3265

165

Penalty for doing business without payment of special tax. 3242,[3242a]
Special tax and definition of. . . . .

131

3244

133

Manufacturer of tobacco-

Assessment on, for tobacco, etc., removed without stamps..
Definition of..

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How to put up and prepare for sale manufactured tobacco..

3362

263

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Penalties-Continued.

Failing to post sign.....

Manufacturer of tobacco-Continued.

For removing tobacco or snuff without payment of tax..

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Manufacturing tobacco or snuff without giving bond..

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Accepting gifts, etc., for settlement of violation of internal-

revenue laws...

3170

83

Commissioner to make regulations respecting.

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Duties relative to goods seized for violation of internal-
revenue laws....

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To execute deed of real estate sold in cases of delinquent
collector....

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To obliterate, etc., tax-paid stamps on sale of condemned
spirits.....

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When to make conveyance of lands, etc., to United States
(see note).

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None to be made between 11 p. m. Saturday and 1 a. m.
Monday..

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None to be removed from distillery before being distilled..
Ratio of, to grain and molasses...

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In possession for fraudulent manufacture in evasion of tax,
liable to seizure..

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May be conveyed into bonded manufacturing warehouse
without payment of tax........

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Purchased or used for production of fermented liquors,
assessment not to be based on..

3337a

245

Received, record of, to be kept by storekeeper..

3302

200

Supervision of, at wineries where sweet wines are fortified..
Use of, in absence of storekeeper, penalty..

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May be ground from grain on distillery premises, when....
Medicinal compounds-

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Exported, drawback of internal-revenue tax on alcohol

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Only actual traveling expenses allowed (act of June 16,
1874)..........

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Penalty for delivery of, at distillery having no sign...
Seven gallons of mash or beer to represent 1 gallon of..

Moneys. (See PUBLIC MONEYS.)

Recovered by suit to be paid collectors...

37

311

43

313

3233

126

47

313

40

312

36

145, 310

40

312

40

312

3454

360

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If any existing on distillery premise, consent of mortgagee
to be filed before approval of bond..

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Monthly returns to be made of amount of such notes...
Taxes on notes of persons, municipal corporations, etc., used

or paid out by..

Nolle prosequi—

Of prosecution under section 3257 not allowable, except...

Nonresidents-

Taxable property owned by....

Notes. (See NATIONAL BANKS AND BANKS.)

3449

356

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Of banks or persons paid out, tax on.

3412, [3413 a & b]

349, 350

Of town, city, or municipal corporation, tax on.... 3413, [3413 a & b]

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Of court to produce books, etc., in revenue cases.

Of deficiency in accounts of principals to be given to sure-
ties.

40

312

7

295

3364

264

3383

272

3190

99

3259

158

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Of execution of process on agent to be given surety company
Of intention to carry on business of distiller or rectifier....
Of manufacturer of smoking opium..

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