Brewers, notice to assistant,
Bonds to be given by,
Books to be kept by,

PAGE.

. 199

201

. 201
i. 201

Tax on beer, lager beer, ale, &c., 199
What fractional parts are authorized 200
Oaths and affirmations of,
Penalties for evading tax,
For failing to keep books,
Stamps on barrels, &c., of,
How stamps shall be furnished,
Brewers, how stamps shall be destroyed,
Penalties for counterfeiting stamps
used by,

•

. 201

202

202

202

203

203

203

204

How they must affix stamps in case
of sales at brewery,
Sour fermented liquors of,
Name of manufacturer to be
marked on barrels, &c.,
Penalties for removing stamps of,.
Possessor deemed owner when, &c. 204
Breweries, books to be kept at, and
what they shall contain,
When entries in books shall be
made, and what to contain,
Penalties for. removal of ale, beer,
&c., unstamped,

Penalties for bottling ale, &c., at,
unstamped,

Bribery of revenue officers,

Brick, exempt. (See Schedules.)

Bridges, toll, tax on gross receipts,

When gross receipts do not exceed,

&c., exempt,

Return of gross receipts of, to be
made monthly,

Payment of duty on, to be made to
collectors,

Penalty for evading payment,

Brokers, special tax of,

Definition of,

(See pawnbrokers, land-warrant
brokers, cattle brokers, produce
brokers, commercial brokers,
and custom-house brokers, in
Schedules.)

Builders and contractors, special tax

of,

PAGE.

16

16

113

mit,.

113

116

116

. 116

68

69

Penalty for employing, who has no
përmit,

(See Tobacco Manufacturers.)
Circulation issued by banking institu-
tions, duty on. (See Banks.)

Circuses, special tax of,

Duty on receipts of,

Monthly return to be made by,
Civil engineers, special tax of, .
Claim agent, special tax of,

Not to act in partnership,

Assessors' chief, may administer
oaths,

116

77

72

Clerks, allowance to assessors for,

28

Collectors, may seize and sell lands in
other districts,

To render account of charges in-
curred in sale,

PAGE.

37

36, 37

One to be designated in certain
ports to have charge of all mat-
ters relating to exportation, 185
To take possession of property
taxed, when no owner or agent
in possession,

To advertise and sell the same,
Tax of person not within district,
or who has no property there,
to be transmitted to collector of
district where such person re-
sides or has property, and col-
lected,

Deputies of, general view of his
duties, (Notes.)

How he should make his collec-
tions and returns, (Notes,)
Commercial brokers, license and defi-
finition of,

Commissioner of Internal Revenue,
appointment of,

39

39

39

43

44

70

9, 10

37, 48

Salary of,

10

Duties and powers,

10, 11

To prosecute for fines and penalties, 171
To act as disbursing agents,

To prescribe forms, &c.,

10, 11

173

To contract for printing, when,

10, 11

Deputy, appointment of,

21

To pay over money daily,

11, 12

To give bonds,

21

Auditing of accounts of,

10, 11

Duties and powers of,

21

Bond of,

11

Penalty for extortion by,

43

May enter brewery, distillery, &c., 43, 44
To act as collector in case of va-
cancy,

To credit collectors with taxes of
insolvent persons,

41

45

41

Secretary may designate which to

act,

46

Bond to be available to heirs, &c.;
of collector,

46

After June 30, 1865, to pay gross
receipts into treasury daily. (See
Appendix.)

Certificate of such payment to be
furnished to commissioner. (See
Appendix.)

Time may be extended in certain
cases. (See Appendix.)
Directed to act as disbursing
agents, to give bonds as such,
Expenses of assessment and col-
lection of revenue to be paid by, 173
To collect taxes and render final
account as often as required, 42, 43
To be credited with taxes of per-
sons absconded or insolvent,
Proof in such cases

May authorize employment of
counsel,

May refund taxes illegally collected 47
May compromise suits,

May grant permit to hold lottery
for charitable purposes,
May prescribe district in which tax
shall be paid in certain cases,
May compound succession duties
in certain cases,

47, 48

120

. 123

145

May commute succession duties
in certain cases,

May relieve assessors of forfeit-
ures,
Regulations binding,

May review cases of forfeiture,
Secretary and Comptroller may in-
spect moneys in his hands,

To determine fees, &c., in cases of
distraint, &c.,

21

10, 11

To prescribe regulations,
May frank official letters,
Decision of, on appeal, to be final, 31
Not to receive payment of moneys
due to United States for duties,
To provide cotton marks, hydrom-

41

41

Penalty for refusing to admit,

45

May enter at night when open,

45

11

Penalty for obstructing,

45

In case of death, who to act,

45

eters, stamps, dies, &c.,

10

Not to be allowed for fees of attor-

Copy of each account when settled

ney employed, unless authorized

to be sent to Secretary,

11

by commissioner,

46

Deputy, salary of,

12

May seize goods held by any per-
son with intent to evade law,
May deliver such goods to the
United States marshal of the
district,

.Duties of,

12

Goods so seized liable to perish,
&c., may be sold on application

Charged with general administra-
tion of law,

208

to assessor,

49

Concert halls, special tax of proprie-

To make return of proceedings to
Commissioner,

tors of,

76

May distrain for taxes due from
manufacturers of tobacco,

89

When exempt from special tax,
Confectionery, tax on,

72

. 101