to visit manufactories of cigars,
in case of disability of,.

Instructions concerning the assessment of tax upon snuff, cigars, and tobacco,
Instruments not subject to stamp duty may be stamped by collector,
Insurance agents, license fee for,

definition of,

agent or broker, whose annual receipts are less than $300, noed not take license,
policy of, stamp duty on,.

premiums not to be deducted from return of income,
may act for any number of companies,

companies, duty on gross receipts of premiums, &c.,

returns of,

PAGE

60

60

278

278

279

280

120

72

72

73

126

152

155

98

98

99, 100

Inventory or statement of manufacturers of tobacco, &c., to be made, and when, and how,
of tobacco, snuff, and cigars,
Invalid, accounts, notes, and demands for use of unlicensed stallions and jacks, declared,
Imprisonment, for manufacturing tobacco, snuff, or cigars, without a permit,

Improvements, permanent, on real estate, how considered in estimating taxable income,
Iron, pig, blooms, slabs, loops, railroad, railroad re-rolled, duties on,

Lands sold for direct taxes may be redeemed within two years,

16

proceedings for redemption of, in case of infants, married women, and insane per-
sons, &c.,

16

PAGE

definition of,

Lands may be redeemed within sixty days after sale,

two years allowed aliens, minors, and loyal citizens resident abroad,
abandoned, proceedings in case of,

commissioners to lease,

to sell to officers, soldiers, &c.,

abandoned, to be sold,.

terms of sale,

disposition of proceeds,

value of, how estimated,

abandoned, commissioners to keep a record of tax assessed,

on which taxes are not paid, to be sold to highest bidder,
sold for non-payment of taxes, how paid for,

certain tracts may be bid off for use of government,
owner or loyal person may redeem, .

belonging to the United States may be rented by solicitor, with approval of secretary,
to be valued according to State assessment for the assessment of direct taxes,
how valued when no State assessment can be had,

valuation of parcels of, .

commissioners to advertise, on which taxes have not been paid,

sale of, for direct tax, may be continued from day to day, and adjourned,
form of advertisement for sale of, for taxes under direct tax act,
certificate of redemption of,

title to forfeited,

former owner may redeem,

further time to redeem by owners of who have not been in rebellion,
may be redeemed by minors and others,

Land warrant brokers, license fee for,

Lambs, slaughtered, duty on,

when exempt,

Lamp manufacturers, how assessed,

Lasts exempt from duty,

Laths exempt from duty,

•

Lawyers may carry on business in more than one place,

must take out special license to practise as claim agents,
may act as conveyancers,

conveyances, &c., rules concerning licenses of,.

must be licensed as individuals, although members of firms,

Lead, white, duty on,

ingots, pigs, or bars, pipes and sheets, duty on,.
manufactures not otherwise provided for, duty on,

Lease, stamp duty on,

commissioners may cancel,

Leased coal lands, taxes on, to be paid by whom,
Leases, when rental is contingent, stamp duty on,
operating as conveyances subject to stamp,

Leather, patent, enamelled, japanned, oil-dressed, duties on,.
manufactured into gloves, &c., provisions concerning,
tanned, &c., duties on,

75

75

156

161

288

289

.

86

89

91

126

142

142

142

84

208

216

89

90

90

91

182

to lineal issue, or lineal ancestor, brother or sister, one per cent.,
administrators to pay tax on, where whole amount exceeds $1000,
to husband or wife, exempt from tax,

papers exempt in certain cases, .

Legacy, tax on, to brother or sister of father or mother, or descendant of same, four per cent.,
Legacies, tax on, to descendant of brother or sister, two per cent.,

tax on, to certain relations or strangers, six per cent.,.
assistant assessors to make lists and assess in certain cases,

tax on, to brother or sister of grandfather or grandmother, or descendant of same,
five per cent.,

110

110

to an illegitimate son, taxable as to a stranger,
schedule of rates of, .

206

240

defined,.

Lessee of theatre, &c., to pay for license, when,

sale under levy,

Letter of credit, or bill of exchange, foreign,

Letters of administration of estates of intestates must be in proportion to the value of interest
included, .

Lessees of theatres, &c., to make monthly returns and pay duties, &c., under penalties,

Levy to collect income tax, under direct tax act,

of duties unpaid, expense how recovered,

License, distillers must apply for,

125

199

194

74

99, 100

21

21

77

58

when erroneous, fee to be returned,

applicant for, 'dying, .

required of every person whose gross receipts exceed $1000 per annum,
Licensed auctioneers may sell goods of licensed dealer upon his premises,
Licenses,

new entry to be made on,

to be taken for each pursuit,

may embrace the business of land warrant brokers, claim agent, and real estate agents,
in certain cases,

granted, not to interfere with State legislation,

to specify the place where business is to be carried on, except certain occupations,
for manufacturing by increasing value merely,
not always required for auction sales,
cannot be changed,

do not authorize a violation of State laws,

when rate of is increased, duty of collector,

regulations concerning the assessment and re-assessment of,

of liquor dealers,

of lawyers, conveyancers, &c., •

rules when parties claim exemption on the ground of insufficiency of receipts,
not to be based upon a sum less than the receipts of previous year,
regulations concerning, under section 79, article 49,

persons liable to under section 79, article 49,

if sold on board a steamer, a license necessary as dealer in,
dealers, retail, licensed apothecaries need not be licensed as such dealers, to sell alcohol,
not exempted from license tax, when,

Louisiana, Arkansas, Mississippi, South Carolina, North Carolina, Virginia, Flor-
ida, Tennessee, .

Lists of property to be furnished by owners (direct tax act),

may be prepared by assessor or assistant assessor in cases of neglect,
penalty for refusing to furnish, or making fraudulent,

if fraudulent, or if parties refuse to furnish, to be prepared by officers,
assessors of direct tax to give notice to owners to furnish lists, .
how made, of property of absent owners,

147

242

248

6

6

PAGE

fraudulently returned,

contents of,

amount of, omitted, to be returned in special list,

how treated when time for appeals has passed,

definition of,

Lists of property, non-residents to be made, .

form of, to be devised by assessor,

sold to be deposited with clerks of courts by collectors of direct tax,
to be furnished by owners of property and parties liable to taxation, under
excise law,

to be signed and verified by oath,

to be read to, and consented to, by person liable to tax,
notice of, to be left for absent persons,

to be deposited in post-office,

alphabetical, of residents,

of non-residents,

of non-resident's property to be transmitted to assessor of district where
person liable resides,

owned by non-resident,

neglected to be returned,

annual, monthly, and special,

form to be prescribed by commissioners,

two general to be made,

annual to be advertised,

to be returned within thirty days,
occasional,.

annual to be submitted to inspection,

to be sent to collectors within ten days after hearing appeals,

monthly, may be corrected,

to contain returns of licenses reassessed and assessed under act June 30, 1864,

special, to contain omissions,

of direct taxes to be furnished by assessors to boards of assessors,

to conform to law,

contents of,.

to be given to collectors,

Lithographers' productions, duty on,

Livery stable keepers, license fee for,

Loan, certificate of, stamped,

Lobsters (see Shell-fish),

Locomotive engines, duty on,

Looking-glass plate, a manufacture,

but insertion of plate in frame exempt from duty,

Losses on certain sales of real estate, to be deducted from taxable income,
Lotteries, gross receipts of, duties on,

managers of, to make monthly returns, and pay duties, &c., under penalties,
what may be exempt from tax or license, under permit,

now proceeded against, in case of neglect to make returns, &c.,

Lottery ticket dealer's license, fee for,

tickets sold under a license in only one place,

agents of, require license,

8

8

16

38

required to take license although business prohibited by state laws,

164

master's inward and outward alone subject to duty,.
Manufactured articles, on which duty has been paid, and having their value subsequently in-
creased, liable to duty on increased value,

Manufactures, certain classes of, liable to duties, and rates,

from materials on which duties have been paid, &c., when exempt from duty,
drawback on, when exported,.

of certain goods, delivering the same at wholesale, in person or by agent, and
not at the place of manufacture, need not take additional license,

73

or producers may sell, without additional license, goods at manufactory, &c.,
before commencing or continuing business, must make sworn statement of par-
ticulars of business,

73

73

77

PAGL

Manufacturers, within what time,

or producers to pay duties monthly,

day of payment to be prescribed by commissioner,

their property liable to be levied upon within ten days after demand, for neglect
to pay duties,

demand to be in writing, and how served,

additional duties may be recovered,

upon commission, &c., and paying duties, may collect the same of the owner,
and have lien on the goods therefor,

neglecting or refusing to pay duties, liable to forfeiture of goods unsold, &c.,
manner of enforcing forfeiture,
liable also to fine of $500,

owner,.

of tobacco, snuff, or cigars, must make statement under oath, and particulars
thereof,

to render account of actual sales, and state items, deductions, &c.
not having complied with law respecting duties, and the goods having been
sold, consumed, or delivered, what proceedings may be had to recover duties,
of tobacco, snuff, cigars, to furnish sworn statement of particulars of business,
to obtain a permit, and form thereof,

must keep permit in conspicuous place,

of tobacco, snuff, or cigars, removing, to give notice to assessor or assistant
assessor,

manufacturing without permit, may be fined or imprisoned,
manufacturing tobacco, &c., on commission, and paying duty, may collect of

how punishable for fraud respecting same,

must make similar statement annually, January 1,

must keep book account of articles, and furnish copies weekly,
of tin foil to make sworn statement in certain cases,

of tobacco, snuff, and cigars, may remove goods to bonded warehouse, how,
must make and sign monthly declaration, on penalty, .
consuming articles liable to taxation, how to be assessed,

83

must have permit indorsed in certain cases,
must keep account of manufactures,

liable to fine and imprisonment for neglect,.

under contract made prior to passage of excise act may add duty to contract
price, when,.

may recover of vendee such sums,

provision when the United States is purchaser,

to be assessed and tax collected in district containing the place of manufacture,
of matches may purchase stamps on credit,

92

92

92

92

92

92

92, 93

94

licensed, may sell their own goods, but not others, at their manufactories,
subject to stamp duty under Schedule C. not liable to tax on packages made by
themselves,

claiming that their products are less than $600 per annum, to make monthly
returns if required,

of gas must pay tax on quantity con
consumed,

Manufacturing, how construed, in respect to certain kinds of articles,

Maple sugar, melting it not chargeable,

when exempt from duty,

Married women, infants, &c., proceedings for redemption of their lands when sold for direct

Marshal to give deed of lands of delinquent collector of direct taxes,

to take the custody of goods seized for being held in fraud of the revenue laws,
to sell perishable property,.

if bond not given, may sell at auction,

Masters in chancery, their certificates, .

Masts, duty on,

Matches, friction, stamp duties on,

Matchwood exempt from duty,

Materials imported to be used in the manufacture of articles to be exported may be removed
from ship or bonded warehouse into warehouse where same are to be used without pay-
ment of duty

222

223

273

93

180

87, 88

888

94

89

16

of foreign birth and residence, whose husbands are citizens of the United
States, exempt from income tax, .

123

94

87

126

161

62

76

128

85

95, 96

77