PAGE

to make distraint,

to collect duties or taxes if not paid within ten days after demand,
to sell real estate,

•

must give notice of time and place of sale,

shall advertise time and method,

may purchase property for the United States, and resell under regulations of com-
missioner.

may dispose of surplus proceeds of property sold,

38

46

47

47

47

may transmit list to another district where person liable resides, or where he has
property,

to seize all goods and articles held with intent to defraud the revenue laws,
may sell such articles if perishable,

56

or deputy collector may proceed to enforce forfeiture for duties unpaid, when and
how.

his receipt to be sufficient evidence to entitle executor to credit in settlement of his
account,

Collectors and assessors of direct tax, how appointed, and when,
of direct taxes, lists of assessment to be given to,.

to deposit with clerk of court lists of property sold,

to transmit to secretary of treasury statement of collections,

to pay over moneys quarterly,

to give deeds of lands sold,.

to render final accounts to treasury within six months after re-
ceiving lists,

to be charged with taxes receipted for by him,

110

5

11

13

16

16

16

17

17

17

to be credited with amounts transmitted to other collectors, with
taxes assessed upon insolvent persons and persons absconded,
when delinquent, proceedings against,

17

17

may be arrested,

17

property of sureties of, may be sold,

duties of to be prescribed by secretary of the treasury,

pay of, and of deputies,

allowance to for stationery,

salary of, limited,.

of income tax, how appointed,

assistants of, to give bonds.

empowered to examine parties and others in certain cases,

may sell personal property and choses in action,

form of return to be made by,

debts due from, to the United States, to be a lien on his real estate
and on that of his sureties,

17

21

21

21

21

23

23

33

31

of internal revenue to be appointed, .

37

37

37

compensation of,

to transmit monthly statements of collections to commissioner,
and to pay over moneys collected at such times as he may des-
ignate,

51

to render accounts to the treasury department as often as re-
quired,

51

to be charged with taxes, lists of which have been handed him
by assessor, assistant assessor, or other collector, and for par
value of stamps, &c.,

51

to prove that he has used due diligence,

to be allowed for taxes of absconding persons,

to be credited with payments, commissions, &c., and with duties
or taxes of persons who have absconded,

failing to account for taxes due,

duty of first comptroller thereon,

788 888

52

52

52

52

52

Collector of internal revenue, failing to account, marshal to levy on his property for the sum
due and expenses,

Collector's warrant,

having no personal property, levy to be made on real estate,
penalty imposed upon, for extortion and oppression,
disposal of fines of,

to collect duties and taxes, and to sue for fines and penalties,
to commence proceedings in U. S. courts against delinquents,
to stamp instruments exempt from duty, or subject to certain duty,
to mark bales of cotton,.

to grant permits for removal,

to prosecute for penalties and forfeitures,
to act as disbursing agent

not authorized to claim to reinspect spirits where parties have
already complied with the law,

list of, in the United States,

•

authorized to fix the rate of stamp duties in certain cases,

to keep a record, and transmit copy to commissioner monthly,
return by, of sales of stamps,

duties of, concerning tax on spirits,

Collector of customs, certificate of, not subject to stamp duty, except in certain cases,
duties of, concerning tax on spirits and collection thereof,.
Collectorship (of internal revenue) in case of vacancy oldest deputy to act,
Cologne taxable,

Commission and expenses of sale of goods, when and how allowed as a deduction,
Commercial broker, license fee for,

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52

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53

54

111

120

132

132

133

133

193

242

256

257

267

271

291

221

271

54

191

86

80

a person acting under a single power of attorney does not require license as,

Commissioners, tax, to collect taxes in rebellious States, office created,

to take evidence of value of lands in case assessment books cannot be
found,

direct tax, to make monthly returns to commissioner of internal revenue,
to give notice of time and place for payment of taxes,

to advertise lands on which taxes have not been paid,
books of, where kept,

a transcript of books of, to be sent to secretary of treasury,

unlimited in authority to assess in parts of States under military rule,
Commissioner of internal revenue, secretary of treasury to assign clerks to,.

to render accounts monthly of all moneys received and
paid out,

salary of,

duties and powers of,

to give bond,

•

money in hands of, may be inspected by secretary and
comptroller,

his rules binding on all persons,

may relieve assessors of forfeiture,

may compromise suits,.

to refund taxes illegally collected,

to repay to collector moneys recovered of them in courts for
acts done in performing duties,

to make rules for collection of tax in States in rebellion,

to prescribe form of bond for release of property seized,

to prescribe form of oath to be taken by inspectors of
spirits, &c.,

may prescribe rules for the payment of duties on fermented
liquors removed from one district to another,

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36

36

43

55

55

55

55

56

60

64

Commissioner of internal revenue, when to prescribe manner of estimating amount of gross

annual sales and receipts,

to prescribe form, &c., of returns and statement of manu-
facturers,

to prescribe day of payment of duties,

to prescribe manner of sale or disposal of goods forfeited
for non payment of manufacturer's duties,

to determine costs and refund balance,
may review such case, when,.

to prescribe form of statement for manufacturers of tobacco,
snuff, and cigars,.

to prescribe manner and form of keeping book-account,
to make regulations concerning distillers of coal oil, &c.,
to provide stamps for packages, &c., of cigars, .
to prescribe mode of stamping assay of bullion,

to prescribe form of statement of persons slaughtering
animals,

to make regulations to fix number of animals liable to be
taxed,

to charge collector with duties on passports,

definition of,

Contract or agreement, stamp on,

stamp duty on,

to grant permits for lotteries, raffles, &c., in certain cases,
to prescribe form of quarterly returns, of receipts for
advertisements,

may determine in which district parties having more than
one place of business shall be licensed or taxed, &c.,
to determine how to estimate income of certain employés
of the United States,

to prescribe form of list or return of income,
to prescribe form of declaration concerning income,
to prescribe form, time, and manner of proceedings in ap-
peals concerning assessment of incomes,

to prescribe form of warrant for levy of income tax unpaid,
may compound or commute duties in certain cases,
authorized to make all needful regulations,

extra to be allowed to, by secretary of treasury,
limit of,

Comptroller of the treasury, first, to proceed against delinquent collectors of direct taxes,
to report to solicitor of treasury,

charter party, stamp duty upon, .
brokers', stamp duty upon,

Contracts, quintuplicate, made according to army regulations, to be stamped,

Contractors (see Builders and Contractors),

Conveyance, without valuable and adequate consideration, to be deemed a succession,

value of estate determines amount of stamps required,

Conveyancer, license fee for,.

to prescribe forms of monthly returns of gross receipts,
to prescribe form of bankers' returns, and receive duties,
to prescribe form of returns for lotteries,

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102

103

103

105

105

106

106

106

115

132

202

43, 44

44

45

173

17

17

coated bolts, spikes, &c., taxed on increased value,
Corporations and companies subject to penalties, &c., in reference to return and payment of
taxes,

tax upon, on interest paid by, and dividends of,

tax upon,

tax upon prior to July 1, 1864,

tax upon subsequent to July 1, 1864,

Cosmetics, &c., made of spirits, may be exported without payment of duty on spirits,

purchasing, renting, or selling real estate, is liable to license as broker,
license for,

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288

89

91

173

174

57

.

254

255

255

263

stage, duty on gross receipts of,

Counsel, employment of, in prosecuting suits by collector, to be authorized by commissioner,
Coupons paid by railroad, canal, &c., companies, duty on,

duty to be deducted before such payment,
attached to 7-30 notes not subject to tax,
payable in foreign countries not subject to tax, .
residence of holder of, not to be considered,
matured prior to September 2, 1862, not taxable,
Court may inflict fine or imprisonment, at discretion, for manufacturing without permit,
Currency, rules for the redemption of mutilated United States notes,

mutilated United States treasury notes,
fractional currency,

mutilated fractional currency,

Custody, place of, of persons refusing to testify,

discharge from,

Cut tapes and small wares for joining hoops together for hoop skirts, exempt from duty,
Cutters of mowing machines liable to tax,

nor as tobacconists,

along railroads, must be licensed,

stamp on,

of real estate sold by a sheriff under process of law are subject to stamp duty,
Deerskins, duty on,

wholesale and retail, licensed, need not take license as apothecaries,

selling part of their wares, how licensed,

Debts contracted in fraud of the excise law, void,

Deceased persons, having died in April, 1863, their income when to be returned,

when not allowed,

Dedimus potestatem not stamped,

Deed of real estate, form of,

of real estate sold for taxes not to be given till time for redemption has expired,
of real estate, collector may charge $2 for preparing,

by marshal, of lands of a delinquent collector of direct taxes, a good title,

of property sold to be made according to State laws,

to recite facts of seizure and sale,

to be prima facie evidence thereof,

to bear a stamp corresponding to the value of estate conveyed,
quitclaim or releases of mortgages exempt from tax,
stamp on, governed by the value of interest conveyed,
given by several tenants in common to one, how stamped,
Deeds of lands sold for direct tax to be given by collector,

made prior to June 1, 1863, may be stamped when necessary,

of public money, list of,

treasury,.

Demand loans, an evasion of law, when,

note, stamp duty on,

for income tax, form of,

Dentists not limited to place named in license,

must be licensed, and rate,

who are,

licenses for,.

Deposits. Persons receiving money on deposit must take license,

of public money, rules concerning the,

Depositaries, to be appointed by secretary of the treasury,

Depositories for money, one or more in each State to be designated by the secretary of the

regulations of, to be prescribed by the commissioner,

Deputy collector, to be appointed by collector, and may be removed by him,

authority of, .

may act in certain cases,

oldest in office to act in case of death of collector,.
duties and powers, .

bonds of, .

Deputy commissioner of internal revenue, salary of,

Descriptions by manufacturers (see Returns),

Diamonds, duty on,..

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200

293

66, 68

75

255

261

20

20

248

51

51

12

13

24

24

38

38

36

Disbursing agents, depositaries of public moneys to be,

Discharge from custody of persons arrested for refusing to give testimony
District attorneys, fees of, .

to appear in suits against collectors, unless otherwise ordered,
may defend collector, &c., for official acts,
Districts, collection, for assessing and collecting direct tax,
District of Columbia, direct tax upon,.

•

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13

13

13

131

131

135

135

20

22

33

34

included in the word "State" wherever used in the excise law,
Distiller may sell spirits without license, .

if product of distillery less than 150 bbls. per annum, to pay monthly,
of spirits and coal oil, may erect warehouses,

to make returns of entries upon their books on the first, eleventh, and twentieth
days of each month,

and brewers, penalty on for neglect to make true returns,

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60

•

defined,

naphtha, benzine, or benzole, to be subject to provisions of law applicable to distillers
of spirits, and limitations,.

Distilled spirits, rules concerning the levy and collection of duties upon,
Distrained property to be restored on payment of taxes and fees,
Distraint for direct tax, duty of collector,

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271

for direct tax to be made, if not paid within twenty days,.

for non-payment of duties by manufacturer of tobacco, &c., proceedings in case of,
for neglect, &c., respecting duty on gross receipts,

Distributive shares of personal property, tax on,.
Dividends, banks not making as often as once in six months, to make returns and pay duty,
under penalty,

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107

60

60

61

62

62

64

71

71

71

71

85

47

13

13

82