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. Repeal- Provisions relative to acts of.... Reports. (See RETURNS.) Annual report of commissioner. Collectors to United States attorney. Monthly reports on condition of business. Rescuing Prisoners. Property, etc., seized by internal-revenue officers... Restamping Of distilled spirits, tobacco, snuff, cigars, cigarettes, fer- Restoration- Prima facie evidence of reuse, penalty.......... Of property seized under distraint on payment, etc................... Restraining Suits to prevent collection, etc., of revenue tax not allowed In liquors, not liable as wholesale liquor dealers for closing out business... །5 3244 140 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 Returns-Continued. Section. Page. Distillers'.. 3307, 3309 202, 208 Failure or neglect to make.. False or fraudulent, penalty, 100 per cent... Making false or fraudulent, with intent to defeat or evade Of stamps for spirits by collector of internal revenue. 3173, 3233 86, 126 Persons neglecting to make, or making false and fraudulent.. To be made by all persons liable to tax.. Wholesale dealers in oleomargarine, adulterated or renovated Revenue agents. (See INTERNAL-REVENUE AGENTS.) Falsely assuming to be, and in such character demanding 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 property distrained for taxes... Of merchandise not transferred from unsafe or unfit ware- 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, 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— 3297, [3297a] 197, 198 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 Authorized to compromise claims and judgments. Authorized to permit free withdrawal of alcohol by scientific 3297 3461 Bonds to be filed with............ Consent of, necessary in compromise cases. 3229 May appoint an officer to superintend exportation and draw- 3161 May designate collector to have charge of exportation.. May direct which deputy collector shall perform duties in May impose the duties of storekeeper and gauger upon one 3149 [3153a] Permission of, required to discontinue certain prosecutions. To lay annually before Congress, in December, an abstract .(notes) 3271 168 Of merchandise not transferred as required from unsafe or Of real estate.. Taxable articles held with intent to defraud the revenue, 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. Packages of, not to contain any lottery ticket or indecent picture... 3394 284 Penalties for purchasing, etc., when not stamped, or tax on Snuff-Continued. Section. Page. Stamped portion of packages of, when empty, to be de- Stamps, absence of, to be notice that tax is not paid.. Stamps, how affixed on manufactures by one person for Stamps, removing or selling without.. Tax on.. Duty of, in compromise of claims of United States..... (Act Mar. 3, 1877). Conditions of warehousing bond... How brandy may be deposited in.. nal Revenue with approval of Secretary. To issue warrant of distress against delinquent collector.. Sorghum sugar- Withdrawal of spirits free of tax for use in manufacture of. Sour mash- Distilleries, how capacity to be estimated.... Sparkling wine— Tax on imitations of.... Special bonded warehouses For brandy made from apples, peaches, or grapes. In charge of storekeeper..... In joint custody of storekeeper and proprietor.. Regulations for, to be prescribed by Commissioner of Inter- Removal of brandy to.... Stamp to be affixed before removal. Special taxes— Brewers- Manufacturers of adulterated butter.. (act May 9, 1902). |