stamp duty on,

Mittens, ready made, duty on,..

Moccasons, ready made, duty on,

concentrated, duty on,

Monumental stones, duty on,

Moneys, 16th section of act of August 6, 1846, declared applicable to officers of internal revenue,
Money, rules concerning the deposit of,

Mortgage bond, stamp on,

90

90

85

85

88

57

248

119

119

126

managers of, to make monthly returns and pay duties, under penalties,

Musical instruments, parlor, when liable to annual duty, and rates,

entertainments, when liable to duty, and rate,

Mutual life insurance companies, debts due to, from policy-holders treated as capital,

must be stamped sufficiently to cover amount of risk or of liability,

interest on, no deduction from by railway companies, when mortgage was given by
prior owner of estate,

180

84

85

222

N.

Naphtha, spirits and coal oil may be removed in bond without payment of duty,

coal oil and spirits in bonded warehouses subject to the rules and charges fixed for
imported goods,

at the risk of owner,

expense of labor upon to be paid by owner,

may be withdrawn from bonded warehouses in certain cases,

61

61

61

62

62

62

62

62

property may be sold for taxes in case of non-payment for one year,
taxable property of,

if removed for redistillation, to be returned to warehouse and again inspected,
duty on,.

62

85

101

152

182

87-94

102, 103

103

8

15

15

40

40

41

taxes of, if not paid, to be advertised and property sold,

Notes, for use of unlicensed stallions and jacks, invalid,

&c., in vaults of banks in certain cases not taxable as circulation,
renewal of must be stamped,

50

50

75

100

185

Notice of seizure of goods for non-payment of duty to be given to commissioner forthwith,
Nuts and washers, duty on, !

when charged at bank to account of promisor, and a check is not used, no stamp re-
quired upon,

194

205

79

89

163

defined,

Oiled cloth, duty on,

may be administered by chief clerk of assessor,

assessors, assistant assessors, and other officers authorized to administer,.
distillers to verify returns by,

to make oath to tri-monthly entries in books,

to be made by person making entries,

by brewers, to accounts rendered monthly,

of brewers, to entries in books, form of,

form of, in case the entries were made by another person,

of manufacturers (see Returns),

of commissioners for collection of direct tax,

certificates of official character of person administering,

Occupations, schedule of,

Ochre, yellow, a manufacture,

Officers, judicial and executive, &c., may sell at auction in certain cases,

appointed under former acts to exercise authority notwithstanding repeal of those
acts,

receiving commutation in lieu of travelling expenses, liable to tax upon same,
actual payments by, not subject to tax,

of the army, how taxed,

Officer's deed, recital in to be prima facie evidence of its truth,

to vest title in purchaser,

Offices, certain, not vacated by repeal of acts of Congress,

Oil, whale, fish, paraffine, exempt from duty,

dealers in, require license,

frauds in the return of manufacture of,

Oil-cake exempt,

Oil-dressed leather, duty on,

Oil, lard, mustard-seed, linseed, and all animal and vegetable, duty on,

Omnibuses, annual duties on,

Operas, duty on gross receipts of,

parties controlling must make monthly returns, and pay duties, under penalties,
Operatic representations, duty on gross receipts of,

90

84

85

87

$5,96

124

95, 96

198

176

75

who are required to take such license,
description, &c., required in license, .

accounts, notes or demands for use of unlicensed stallions and
jacks invalid,

Oysters (see Shell-fish),

in kegs, not taxable,

176

but in air-tight cans taxable,

176

75

75

75

74

Party refusing to take license, proceedings against,

Parties applying for license, but subsequently discontinuing business,
Passage ticket, stamp duty on,

Passports, tax on, and regulations concerning,

Pasteboard, duty on,

Patent right dealers, license fee for,

owner licensed as peddler, when,.

Patentees liable to taxation,

Patent leather, duty on,•

•

Pay and commissions of collectors of direct taxes,

161

162

127

concerning,

98

241

87

72

72

155

178

89

19

PAGE

Peddlers must pay license tax,

not authorized to sell wine, spirits, or malt liquors,
(see Fish, Shell-fish, Butchers), .

Pay and commissions of collectors of direct taxes limited to $4000,
Payment for lands sold for non-payment of taxes, how made,

labor, &c., when to be deducted from income,

of duties, auditors of treasury to require evidence of,

of drawback, method of,

of profits to stockholders in corporations regarded as a dividend,

Paymasters and disbursing officers, returns by,

Pay roll, each signer to must affix a stamp as to a receipt,

Pawnbrokers, license fee for,

Pearlash and potash manufactures,

four classes of, and rates of each class,

who are peddlers,

of newspapers, Bíbles, or religious tracts exclusively, not required to take license,
of dry goods by the piece, or original package, to pay $50,

of jewelry to pay $50,.

who are manufacturers, &c., or agents of manufacturers, &c., of certain articles, sell-
ing at wholesale, need not take additional license,

may sell other articles than dry goods,
licenses for,

Penalty upon assessors and assistants for assuming to act without taking oath of office,
for whose benefit,

for furnishing fraudulent lists, or refusing to furnish lists, .

upon assistant assessors of direct tax, for neglect of duty,

on assessors of direct taxes for failing to furnish lists to boards of assessors,

for refusing to appear with books,

for neglect to pay taxes,

for having goods in possession in fraud of the revenue laws,

upon distillers for false statement,

for distilling spirits without license,.

for refusing to admit inspectors of spirits, coal oil, tobacco, cigars, &c.,
for fraudulently marking casks for spirits, and for using or selling such casks,
for buying or selling casks with fraudulent marks thereon,

upon brewers for neglecting to make true returns,

for neglect to make true returns of liquors produced by distillers and brewers,
if duties are not paid when due, ten per cent. to be added as,
of $300 for refusing to allow officers to examine books,

for not taking license,.

for not producing license when demanded by officer,

upon auctioneers for employing other persons, and for selling at private sale,
for neglect or refusal of manufacturer to pay duties,

159

288

for buying or receiving for sale tobacco, snuff, or cigars, in certain cases,

for default of auctioneer in making monthly return and paying duty,

for default in making returns, or payment of duties, &c., by persons slaughtering
animals, .

for neglect, &c., respecting duty on gross receipts,

for delinquency concerning returns, &c., by owners of lotteries,

for default of railroad, &c., company, in making returns of dividends, interest cou-
pons, or profits paid,

Perfumery and cosmetics, articles enumerated under head of, in Schedule C., must be stamped,

for fraud upon government respecting duties on certain manufactures of tobacco,
for refusal or neglect of manufacturer of tobacco, &c., to make monthly statement, or
making false statement,

67

79

81

83

Perfumery, stamp upon to be proportionate to retail prices,

subject to stamp tax,

stamp duties on,

Periodical publications, duty on gross receipts for advertisements in,

Perishable articles, claimed to be forfeited for non-payment of manufacturers' duty, how dis-
posed of,.

Person defined,

Persons taking succession jointly, to pay in proportion to their respective interests,
Petroleum, refined, not exempt as a manufacture in certain cases,
Phaetons, annual duties on,

Pianofortes, when liable to annual duty, and rates,

actions of strings of, taxable,

Pickles, duty on,.

and preserves taxable,

but cans containing them not included,

Pictures, by action of light (see Photographers),
sun, in certain cases, duty on,

Pigs of iron, duty on,

of copper, lead, &c., duties on, .

Pimento, ground, and imitations, duty on,

Pins, duty on,

Pipe, lead, duty on,

Photographers must be licensed,

three classes of, and rates,

require no additional license to keep medicines for their own prescriptions,
licenses for,

Place of business, parties having more than one, may be licensed or taxed, in what district,
Planing, grooving, and bevelling boards not a manufacture,

Postage and other stamps to be furnished in exchange for U. S. notes and for dues less than $5,
Potato starch (see Starch),

31

86

91

Powder (see Manufacturers),

73

Power of attorney, stamp duties on,

127

in mortgage not liable to stamp,

executed prior to October 1, 1862, is exempt from stamp; if executed subse-
quently, it is liable to stamps,

194

to sell stock when incorporated in a promissory note must be stamped,
to be used abroad not subject to stamp duty,

201

212

a person acting under a single, does not require license as commercial broker,

"Premises" and "place of manufacture," how construed,
Premiums returned by life insurance companies not considered dividends,
"Premium or assessment " defined,

Preparations, spices, &c., what exempt from duty,

Preserved fruits, vegetables, and meats, duty on,

President authorized to divide States and Territories into districts for assessing direct tax,

duty of, in States where the excise law cannot be executed,
Principals and agents may purchase without license,
Printed billheads, cards, circulars, books, magazines, &c., except newspapers, duty on,
cards, circulars, and billheads, decision concerning,

169

107

191

192

195

128

190

87

4

5

30

55

but letters testamentary exempt,

Proceedings of assistant assessors to be submitted to inspection of parties interested,
in case any State fails to pay her quota of direct tax,
Proceeds of sale of forfeited goods, how to be disposed of,
Proclamation declaring certain districts in insurrection,
Produce brokers, license fee for,

definition of,

Producers of garden seeds, when not required to take additional license,
Profession not specified (sée Business),

Profits, annual, tax on (see Income),

paid by railroad, canal, &c,, companies, duty on,
duty to be deducted before such payment,

Promissory note or inland bill of exchange, stamp on,

given for sums under twenty dollars subject to stamp duty,
payable" at bank " not subject to duty as check,

executed prior to July 1, 1862, and subsequently extended, renders it subject
to duty,.

Property, owners of to furnish lists for taxation,

195

195

233

233

74

74

•

in jurisdiction, value of, measure of stamp upon probate of will,
additional stamps in other jurisdictions,

Proprietary stamps, provisions of section 153 not to apply to,

medicines to be stamped, even if administered by the manufacturer,

for the poor, exempt,

articles to be exempt must have the formulas from which they are prepared strictly
recorded in dispensatories in common use among physicians, .

Proprietors of theatres, museums, and concert halls, must be licensed, and rate,
of circuses, to be licensed, and rate,

of public exhibitions and shows for money, not otherwise enumerated, must be
licensed, and rate,

not to be exempt by such license from other licenses or taxes,

of medicines may furnish dies for stamps,

Protest, stamp duty on,

Publishers of newspapers, &c., to make quarterly returns of gross receipts for advertisements,
and pay duties, under penalty,

proceedings against, in case of neglect to make returns, &c.,
may add duty to price, if fixed by law,
Purchasers of lottery tickets from unlicensed venders may recover twice the amount paid,

80

managers of, to make monthly returns, and pay duties, under penalties,
companies, to pay duty on dividends, &c.,

99, 100

companies assuming liability of a city's bonds, five per cent.deducted from interest,

199