Refunding-Continued. On distilled spirits destroyed by accidental fire or other Section. Page. casualty.... Repayments to collector or deputy collector of judgments Cigar makers..... Of stills and distilling apparatus.. Registration- Of death, removal, etc., of persons having paid special tax.. Of tobacco manufacturers, peddlers, and dealers in leaf Of unstamped instruments subject to tax, penalty. Regulations Commissioner to prepare. (See under COMMISSIONER OF Force and effect of law. Of goods manufactured in bonded manufacturing warehouse. Reimported- Manufactured tobacco to be held by collector of customs Of property on bond.. Of real estate.... Religious bequests- Refunding of legacy tax on.. ......(act July 27, 1902). 318 Religious, charitable, or educational associations- Exempt from corporation excise tax.....(act Aug. 5, 1909) Of spirits from distillery or rectifying house between sunset Forfeiture of, when deleterious to health.. Manufacturer of, special tax and definition.. Manufacturer of, to file bonds, notices of, inventory, etc... 3296 197 .(act May 9, 1902) 45445 300 303 143 301 303 Provisions of meat and live-stock inspection acts to be appli- Secretary of Agriculture to make regulations governing man- Secretary of Agriculture to make sanitary inspection of fac- Wholesale dealers in, to keep books and make returns as Renovated butter-Continued. Penalties- For engaging in business as manufacturer of, without pay- For failure to mark and brand as required by law. Reopening of accounts... Repayment To collectors and other officers of money recovered in suits. Restamping Of distilled spirits, tobacco, snuff, cigars, cigarettes, fer- Restoration- Of property seized under distraint on payment, etc.... Prima facie evidence of reuse, penalty.... Restraining- Suits to prevent collection, etc., of revenue tax not allowed In liquors... ¶ 4 3244 136 In liquors, not liable as wholesale liquor dealers for closing In liquors, penalty for doing business without paying In malt liquors, penalty for doing business without payment In oleomargarine, penalty for doing business without pay- Not to purchase in quantities of more than 20 gallons except from a rectifier, wholesale dealer, or distiller, except, etc.. 3244, 3319 140, 213 Retail dealer in leaf tobacco- Definition of..... 35 261 May sell natural leaf tobacco, except to named persons, with- Retail liquor dealer not liable as wholesale liquor dealer for False or fraudulent, penalty, 100 per cent... Making false or fraudulent, with intent to defeat or evade assessment; penalty... Manufacturers of adulterated butter or renovated but- -(act May 9, 1902) Manufacturers of oleomargarine.... Of stamps for spirits by collector of internal revenue. Tobacco and snuff manufacturers' To be made by all persons liable to tax.. Wholesale dealers in oleomargarine, adulterated or renovated butter... Revenue agents. (See INTERNAL-REVENUE AGENTS.) Falsely assuming to be, and in such character demanding 3173, 3233 86, 126 Persons neglecting to make, or making false and fraudulent.. Of distilled spirits by order of court or under process of Of forfeited boilers, still, machinery, materials, etc., at Of liquors may be made under certain circumstances with- Of merchandise not transferred from unsafe or unfit ware- 3272 169 Of property distrained for taxes.. 3190, 3197 99, 101 Of property forfeited, found in possession in fraud of revenue 3459 362 Of real estate for taxes.. 3196, 3205 101, 105 Of real or personal property under decree of court where and Of tobacco, snuff, and cigars under distraint or by order Of whisky, tobacco, etc., under distraint, to be branded, 3297, [3297a] 197, 198 Saleratus- May be manufactured where spirits are distilled... May withdraw alcohol from bond for scientific purposes Scraps of tobacco- May be imported and removed directly to manufactory May be sold in bulk without payment of tax. Seals for locks- Commissioner may require, to be put on stills, etc... Search- For pipes underground..... Search warrant- May be issued to officers.. Secretary of Agriculture To ascertain whether deleterious materials are used in the To make regulations governing manufacture of renovated Secretary of the Treasury- Authorized to abate or refund taxes on spirits destroyed by fire or other casualty............. Authorized to compromise claims and judgments.. Authorized to permit free withdrawal of alcohol by scientific institutions and colleges under certain conditions.. May appoint an officer to superintend exportation and draw- 3161 75 May designate collector to have charge of exportation.. 3161 May designate depositories for internal-revenue collections. 3211, 3620 108, 404 3143 May direct which deputy collector shall perform duties in 3149 May impose the duties of storekeeper and gauger upon one [3153a] Permission of, required to discontinue certain prosecutions. To lay annually before Congress, in December, an abstract 75 Of merchandise not transferred as required from unsafe or Of real estate.. 3196-3205 101, 105 Taxable articles held with intent to defraud the revenue, etc. 3453 359 Set-off- Any debt due the United States to be deducted from any 424 No salary to be paid to debtors of United States until they Suits of United States against individuals, what credits Shipment of liquors— Collection of purchase price in connection with delivery In interstate commerce marks to be placed on packages. May be sold in bulk as material without payment of tax... Commissioner may allow a less distance in case of vinegar In a direct line, distilling and rectifying not to be carried Vinegar factory not to be within such distance of distillery Imported, to pay additional internal-revenue tax by stamp. 3377 270 Packages of, not to contain any lottery ticket or indecent picture... 3394 284 Penalties for purchasing, etc., when not stamped, or tax on |