tax by former act continued, until tax
hereby takes effect.
manufactures on hand, when this act
takes effect, liable to tax, and not
having paid tax, to pay tax under
this act
no direct tax to be assessed until Con-
gress, by another law, shall require it.. 630
assessment and collection of first tax
not affected..
Internal Revenue, (continued.)
circulation of not over five per cent. of
capital of bank, exempt from tax..... 683
banks ceasing to issue circulating notes to
be exempt.
national banks made from State banks,
and assuming their liabilities, to make
returns and pay tax on circulation of
over five per cent. of capital ...
persons making lists for taxation, to de-
clare whether values are stated in legal
tender or coined money..
failing to do so, assistant assessor to
make lists and add penalties..... 683
if values are stated in coined money
assessor to reduce it to legal ten-
der..
.....683, 684
value of lists sent by assessors to col-
lectors, to be in legal tender..... 684
articles and products exempt from taxa-
tion...
684-687, 716
exemptions to be confined exclusively
to the articles in the state and con-
dition enumerated, and not in any
other form, nor to manufactures
from said articles....
when lists or returns are to be made
monthly, they shall be made on or be-
fore the 10th of the month..
fine, imprisonment, dismissal from
office
one half of fine to the United
States, and one half to the in-
former..
foreign consuls to be exempt from in-
collectors to prosecute for fines, penalties,
and forfeitures..
if not paid, notice to be given, and
ten per cent. additional..
if these not paid in ten days, collec-
tion to be made by distraint, &c... 687
certain apothecaries not to be regarded
as manufacturers.
no right accrues to informer, until,
&c.....
others to be regarded as manufactur-
in cases of forfeiture of goods, the
packages, vessels, carriages, and
horses used, &c. to be forfeited..... 688
penalty for such removal, &c......
search warrants to detect frauds upon the
revenue, how, and by whom issued... 688
penalty for selling, &c. or receiving, &c.
any box, cover, &c. marked to show
that its contents have been inspected,
such boxes, &c. being empty, or having
other contents than when marked..... 688
for making or marking any such
box, cover, &c. with intent to de-
fraud
articles requiring marks or stamps, &c.
sold upon distraint without marks, to
be stamped and marked by the officer
selling, upon sale thereof..
manual-labor schools and colleges, not
to pay a manufacturer's tax, while,
&c...
.....689, 716
no suit to be brought to recover tax
wrongfully collected, until after appeal
suit to be brought within what time. 689
no suit to be maintained to restrain the
assessment or collection of any tax ... 716
in ports where there is more than one
collector of internal revenue, one may
be designated to attend to exportation
of articles subject to tax..
superintendent of exportation and draw-
back at such ports as the Secretary of
the Treasury shall deem necessary.
pay of such superintendents...
books, papers, &c. in bureau of draw-
back in several ports, to be deliv-
ered to collector of internal rev-
enue, who may administer oaths
and certify papers..
who to be deemed distillers, and what pre-
sumptive evidence thereof.... .689, 722
who to be regarded as rectifiers..
penalty for doing business as a distiller
or rectifier without having paid the spe-
cial tax.
...689, 690
liquors, materials, vessels, stills, &c. to
be forfeited..
distillers and rectifiers to give notice in
assistant inspector, when may be ap-
necessity of appointment of, to be
determined by collector
in absence of inspector and assistant, col-
lector may designate suitable person to
take charge of distillery and ware-
house..
penalty for using, &c. materials for mak-
ing spirits, for distilling or removing
spirits in absence of acting inspector
or assistant without permission of col-
lector.....
stills, boilers, &c. not to be used for the
purpose of distilling in certain build-
ings...
for removing spirituous, &c. liquors
under wrong brand..
general inspectors of spirits to be ap
pointed...
their fees to be paid by the owner of
the spirits....
penalty on owners, agents, &c. of distil-
lery or bonded warehouse for refusing
to admit an inspector on their premises,
or obstructing him in the discharge of
his duty
persons making or distilling spirits,
or owning or controlling or using
stills, &c. to make entries daily in a
book of materials used, spirits distilled,
to render under oath duplicate ac-
counts to assessors tri-monthly... 693
entries how to be verified..
693
warehouse for storage of bonded spirits of
their own manufacture to be provided
if entries in books are not made by own-
er, what certificate is to be made by
him
penalty for violation thereof..
tax of $2 per gallon to be paid, and by
whom, on all distilled spirits....
to be a lien on spirits, distillery, stills,
owners of, to execute a general bond 691
penal sum, form, and condi-
tions..
691
shall be changed or renewed... 691
the tax is of first proof.
proof spirits to be what..
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