GfnrnHl ICaw ir^aal Hihrarg 
 
Cornell University Library 
 
 KF 62761900 
 
 Internal revenue laws in force January 1 
 
 3 1924 020 000 976 
 
The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924020000976 
 
INTERNAL REVENUE LAWS 
 
 IN FORCE JANUARY 1, 1900, 
 
 WITH AN APPENDIX CONTAINING LAWS OF A GENERAL NATURE AND 
 MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMIN- 
 ISTRATION OF THE INTERNAL REVENUE LAWS. 
 
 Compiled under the direction 
 
 op THE 
 
 COMMISSIONEK OF INTERNAL REVENUE. 
 
 COMPILATION OF 1900. 
 
 WASHINGTON: 
 
 GOVERNMENT PRINTING OFFICE. 
 
 1900. 
 
Treasury Department, 
 
 Document No. 2157. 
 
 Internal Revenue. 
 
CONTENTS. 
 
 INTRODUCTION. 
 
 Page. 
 
 List of Commissioners of Internal Revenue (1862-'99) 9 
 
 List of acts of Congress relating to internal revenue (1861-'99) 15 
 
 Schedule of articles and occupations subject to tax 30 
 
 Table of special taxes and 50 per cent penalties 32 
 
 List of internal-revenue collection districts 33 
 
 List of Supreme Court decisions in internal-revenue cases 35 
 
 List of internal-revenue regulations 40 
 
 Table of sections 41 
 
 INTERNAL-REVENUE LAWS. 
 
 Organization of Office of Internal Revenue 47 
 
 Chapter 1. Officers of internal revenue 57 
 
 2. Assessments and collections . ...... 79 
 
 3. Special taxes 113 
 
 4. Distilled spirits . 142 
 
 5. Fermented liquors 224 
 
 6. Tobacco and snuff 235 
 
 7. Cigars 255 
 
 8. Opium 267 
 
 9. Oleomargarine . 269 
 
 10. Filled cheese 276 
 
 11. Mixed flour 281 
 
 12. Legacies and distributive shares 285 
 
 13. Excise taxes on persons engaged inrefiningpetroleumandsugar. 290 
 
 14. Stamps 291 
 
 15. Playing cards 328 
 
 16. Banks and bankers 333 
 
 17. Provisions common to several obj ects of taxation 338 
 
 APPENDIX. 
 
 (Containing miscellaneous provisions and laws of a general nature applicable to the 
 administration of the internal-revenue laivs.) 
 
 Chapter 1. Suits and prosecutions, jurisdiction, practice, evidence, liens, lim- 
 itations, compromises, and remissions 357 
 
 2. United States attorneys, duties as to prosecutions, reports, com- 
 
 pensation, clerks of courts, reports of, etc 373 
 
 3. Duties of officers charged with receiving or disbursing public 
 
 moneys, penalties for embezzlement and official misconduct, pro- 
 ceedings against delinquent officers, etc 377 
 
 4. Penalties for perjury, obstructing process, resisting officers, res- 
 
 cuing prisoners or property, falsely assuming to be an officer, 
 bribery, conspiracy, destroying public records, stealing public 
 property, receivingstolenGovernmentproperty, counterfeiting, 
 etc - 387 
 
 5. Payment to persons in arrears, set-offs, credits, priority of Gov- 
 
 ernment, appropriations, claims, attorneys before Departments, 
 duplicate checks, penalty envelopes, telegrams, etc 393 
 
 6. Officers, clerks, and employees, extra services, holding two offices, 
 
 prohibition as to business, fees, perquisites, political contribu- 
 tions, presents to superiors, etc 400 
 
 Index 408 
 
 3 
 
INTRODUCTION. 
 
 This compilation contains the internal-revenue laws in force January 
 1, 1900. The last compilation was published in 1894. Since tbat date 
 there have been many changes in the laws, making a new compilation 
 desirable. 
 
 The United States Supreme Court having decided the income tax 
 unconstitutional, the chapter on that subject in the old compilation is 
 obsolete. 
 
 The most notable additions to the laws relating to internal revenue 
 were made by the act entitled an "Act to provide ways and means to 
 meet war expenditures and for other purposes," approved June 13, 1898, 
 known as the "War-Revenue Act.' 7 
 
 The principal changes made by this act were as follows: 
 
 An additional tax of $1 per barrel was imposed on fermented liquors, 
 the increased rate to take effect the day succeeding the passage of the 
 act. 
 
 Brewers were allowed 7£ per cent discount on stamps purchased. 
 
 Special taxes after July 1, 1898, were imposed on bankers, and various 
 other occupations. 
 
 An additional tax of 6 cents per pound was imposed on tobacco and 
 snuff. 
 
 Stamp duties to take effect July 1, 1898, were imposed upon docu- 
 ments and instruments, passage tickets, telegraphic dispatches, etc., 
 and on medicinal articles, cosmetics, chewing gum, and wines. 
 
 A tax of one-fourth of one per cent annually was imposed on gross 
 receipts of persons, firms, companies, and corporations engaged in 
 refining petroleum and sugar, or owning or controlling any pipe line 
 for transporting oil or products in excess of $250,000. 
 
 A tax was imposed on legacies, and distributive shares of personal 
 property. 
 
 Mixed flour was made subject to an internal revenue tax, and manu- 
 facturers, packers, and repackers were required to pay a special tax. 
 
 The body of this work consists of Title XXXV of the Eevised Stat- 
 utes, with amendments and subsequent acts incorporated in their 
 appropriate places, the obsolete and repealed sections being omitted. 
 
 Where portions of sections are printed in italics, it indicates that the 
 words so printed are amendments. Words omitted are indicated by 
 
b INTRODUCTION. 
 
 asterisks. The feature in previous compilations of introducing section 
 numbers in brackets for convenience of reference is retained ; for 
 instance, [sec. 3153a.] This indicates that a new provision of law 
 has been enacted since the Eevised Statutes, amendatory of, or addi- 
 tional to, section 3153, which seems to belong, in its proper order, 
 immediately after it. 
 
 The references, in previous compilations, to decisions of the courts, 
 and the opinions of the Attorneys-General, and of this office, bearing 
 upon the construction of the sections which they follow, and explana- 
 tory thereof, are retained with additions, as are also the references 
 made in notes at the close of sections to other sections of the law 
 relating to the same matter or which modify or affect the sections 
 which they follow. 
 
 The plan adopted in previous compilations in the arrangement of the 
 Appendix — viz, that of grouping the sections and acts relating to 
 the same subject, instead of preserving the sequence according to 
 the enumeration in the Revised Statutes — is followed in the present 
 compilation. 
 
 G. W. Wilson, 
 
 Commissioner. 
 
ABBREVIATIONS. 
 
 Abb. (U. S. ) Abbott's UDited States Circuit and District Court Reports. 
 
 Am. Eng. Ency. Law . . American and English Encyclopedia of Law. 
 
 Ben Benedict's United States District Court Reports. 
 
 Biss. (U. S. ) Bissell, United States Circuit Court Reports. 
 
 Blatch Blatcbford's United States Circuit Court Reports. 
 
 Bond (U.S.) Bond's United States Circuit and District Court Reports. 
 
 Cal California Reports. 
 
 Cliff. (U. S. ) Clifford's United States Circuit Court Reports. 
 
 Conn Connecticut Reports. 
 
 Comp. Dec Comptroller's Decisions. 
 
 Ct. Clms United States Court of Claims Reports. 
 
 Cranch (U. SO Cranch's United States Supreme Court Reports. 
 
 Dall (U. S. ) Dallas United States Reports. 
 
 Deady (U. S. ) Deady's United States Circuit and District Court Reports. 
 
 Dill. (U. S. ) Dillon's United States Circuit Court Reports. 
 
 Fed. Rep The Federal Reporter. 
 
 Ga Georgia Reports. 
 
 Gray (Mass. ) Gray's Massachusetts Reports. 
 
 Hughes (U. S.) Hughes' United States Circuit and District Court Reports. 
 
 Int. Rev. Rec Internal Revenue Record. 
 
 Lawrence Dec Decisions of William Lawrence, First Comptroller of the 
 
 Treasury. 
 
 Low Lowell's United States Circuit and District Court Reports. 
 
 Mackey (D. C.) Mackey's District of Columbia Reports. 
 
 Mass Massachusetts Reports. 
 
 N. C North Carolina Reports. 
 
 N. Y New York Reports. 
 
 Op. Atty. Gen United States Attorney-General's Opinious. 
 
 Otto (U. S.) Otto's United States Supreme Court Reports. 
 
 Penn Pennsylvania Reports. 
 
 Pet. (U. S.) Peter's United States Supreme Court Reports. 
 
 Saw. or Sawy. (U. S.)-. Sawyer's United Stales Circuit and District Court Reports. 
 
 Reg Internal Revenue Regulations. 
 
 R. S United States Revised Statutes. 
 
 Stat United States Statutes at Large. 
 
 Treas. Dec Treasury Decisions. 
 
 U. S UnitedStates Supreme Court Reports. 
 
 Wall. (U. S.) Wallace's United States Supreme Court Reports. 
 
 Wash. Law Rep Washington Law Reporter. 
 
 W. Va West Virginia Reports. 
 
 Wood (U. S.) Wood's United States Circuit Court Reports. 
 
 Woolw Wool worth Reports. 
 
 7 
 
COMMISSIONERS OF INTERNAL REVENUE 
 
 SINCE THE 
 
 ORGANIZATION OF THE INTERNAL REVENUE OFFICE IN 1862. 
 
 George S. Boutwell, of Massachusetts, from July 17, 1862, to 
 March 3, 1863, both dates inclusive. 
 
 Joseph J. Lewis, of Pennsylvania, from March 18, 1863. to June 30, 
 1865. 
 
 William Orton, of New York, from July 1, 1865, to October' 31, 1865. 
 
 Edward A. Eollins, of New Hampshire, from November 1, 1865, to 
 March 10, 1869. 
 
 Columbus Delano, 1 of Ohio, from March 11, 1869, to January 2, 1871. 
 
 John W. Douglass, of Pennsylvania, was Acting Commissioner from Novem- 
 ber 1, 1870, to January 2, 1871. 
 
 Alfred Pleasonton, of New York, from January 3, 1871, to August 
 8, 1S71. 
 
 John W. Douglass, of Pennsylvania, from August 9, 1871, to May 14, 
 
 1875. 
 
 Daniel D. Pratt, of Indiana, from May 15, 1S75, to July 31, 1876. 
 
 Green B. Eaum, of Illinois, from August 2, 1876, to April 30, 1883. 
 
 Henry C. Rogers, of Pennsylvania (Acting Commissioner), from May 1, 1883, 
 to May 10, 1883. 
 
 . John J. Knox, of Minnesota (Acting Commissioner), from May 11, 1883, to 
 May 20, 1883. 
 
 Walter Evans, of Kentucky, from May 21, 1883, to March 19, 1885. 
 
 1 Mr. Delano was appointed and commissioned Secretary of the Interior November 
 
 1. 1870. He did not resign the office of Commissioner of Internal Revenue, and there- 
 fore became the legal holder of two offices, Commissioner of Internal Revenue and 
 Secretary of the Interior, as he might legally do, for the duties of the two offices are 
 distinct and compatible. (Converse v. United States, 21 How., 468; United States i\ 
 Saunders, 120 U. S., 126.) 
 
 He continued to hold the office of Commissioner of Internal Revenue until his suc- 
 cessor was appointed and qualified, hut was absent from the internal-revenue office 
 and discharged the duties and received the salary of the office of Secretary of the 
 Interior and of that office only. 
 
 Deputy Commissioner Douglass was acting Commissioner of Internal Revenue in 
 the absence of Commissioner Delano (15 Stat., 168), and continued to be so until 
 Alfred Pleasonton was commissioned as Commissioner of Internal Revenue, January 
 
 3. 1871. 
 
10 COMMISSIONERS OP INTERNAL REVENUE. 
 
 Joseph S. Miller, of West Virginia, from March 20, 1885, to March 
 20,1889. S ' 
 
 John W. Mason, of West Virginia, from March 21, 1889, to April 18, 
 1893. 
 
 Joseph S. Miller, of West Virginia, from April 19, 1893, to November 
 26, 1896. 
 
 William St. John Forman, of Illinois, from November 27, 1896, to 
 December 31, 1897. 
 
 Nathan Bay Scott, of West Virginia, from January 1, 1898, to 
 February 28, 1899. 
 
 George W. Wilson, of Ohio, from March 1, 1899. 
 
INTERNAL REVENUE TAXATION. 
 
 The Congress shall have power to lay and collect taxes, duties, 
 imposts, and excises, to pay the debts and provide for the common 
 defense and general welfare of the United States; but all duties, 
 imposts, and excises shall be uniform throughout the United States. 
 (Constitution of the United States, art. 1, sec. 8; McGuire v. The Com- 
 monwealth, 3 Wall., 387; License Tax Cases, 5 Wall., 462, 6 Int. Eev. 
 Bee, 36; Pervear v. The Commonwealth, 5 Wall., 533; The Collector v. 
 Day, 11 Wall., 113, 13 Int. Eev. Bee, 141; United States v. Singer, 15 
 Wall., Ill, 17 Int. Eev. Eec, 9; Scholey v. Eew, 23 Wall., 331.) 
 
 A genera] power is given to Congress to lay and collect taxes of 
 every kind or nature without any restraint, except only on exports; 
 but two rules are prescribed for their government, namely, uniformity 
 and apportionment. Three kinds of taxes, to wit, duties, imposts, and 
 excises by the first rule, and capitation, or other direct taxes, by the 
 second rule. (Hylton v. The United States, 3 Dall., 171-173.) 
 
 Direct taxes must be apportioned, while indirect taxes must be uni- 
 form throughout the United States. (Income tax cases, 157 U. S., 429 
 158 id., 601; Nicol v. Ames, 173 U. S., 509.) 
 
 A tax on bank circulation is not a direct tax, and may be laid with 
 out apportionment. (Springer v. United States, 102 U. S., 586, 27 Int, 
 Eev. Eec, 78; Veazie Bank v. Fenno, 8 Wall., 533, 10 Int. Eev. Eec. 
 195.) 
 
 A tax upon the business of an insurance company is not a direct tax 
 but a duty or excise. (Pacific Insurance Company v. Soule, 7 Wall. 
 433.) 
 
 No State court can by injunction or otherwise prevent Federal officers 
 from collecting Federal taxes. The Government of the United States 
 within its sphere is independent of State action. (Keely v. Sanders, 
 99 U. S., 443.) 
 
 The same principle which denies to a State power to raise a revenue 
 by taxation on Federal property, or sources of revenue, or means of 
 carrying on its duties, forbids taxation of State revenue for Federal 
 purposes. (12 Op. Atty. Gen., 282.) 
 
 As the States can not tax the powers, the operations, or the property 
 of the United States, nor the means which they employ to carry their 
 powers into execution, so it has been held the United States have no 
 power under the Constitution to tax either the instrumentalities or the 
 property of a State. (Pollock v. Trust Co., 157 U. S., 584.) 
 
 A municipal corporation is a portion of the sovereign power of the 
 State, and is not subject to taxation by Congress upon its municipal 
 revenues. (United States v. Bailroad Co., 17 Wall., 322.) 
 
 CONSTRUCTION OF STATUTES. 
 
 Statutes in pari materia are to be construed together, and repeals by 
 implication are not favored if the acts cau reasonably stand together. 
 
 li 
 
12 INTERNAL REVENUE TAXATION. 
 
 (Harrington's Distilled Spirits, 11 Wall., 356, 13 Int. Rev. Rec, 193; 
 United States v. 100 Barrels of Spirits, 12 ibid., 153; United States v. 
 Cook County National Bank, 25 ibid., 266.) 
 
 Legislative intention is the guide to true judicial interpretation. 
 (United States v. 100 Barrels of Spirits, 12 Int. Rev. Rec, 153.) 
 
 A well-settled rule of interpretation is that a legislative act is to be 
 interpreted according to the intention of the legislature apparent upon 
 its-face. (Wilkinson v. Deland, 2 Pet., 627.) 
 
 Revenue laws are not, like penal acts, to be construed strictly in favor 
 of the defendants. They are rather to be regarded as remedial in their 
 character, passed to promote the public good, and should be so con- 
 strued as to carry out the intention of the legislature in passing them- 
 (Cliquot's Champagne, 3 Wall., 114; 4 Int. Rev. Rec, 58; United States 
 v. 28 Casks of Wine, 7 Int. Rev. Rec, 4; United States r. 36 Barrels of 
 High Wines, 12 ibid., 40; United States v. 100 Barrels of Spirits, 12 
 ibid., 153; United States v. Stowell, 133 U. S., 1; 36 Int. Rev. Rec, 30.) 
 
 As a general rule the construction of these statutes must be such as 
 is most favorable to their enforcement. There is no liberal interpreta- 
 tion in favor of the individual to be indulged in. (18 Op. Atty. Gen., 
 246 ; 31 Int. Rev. Rec, 246.) They are to be construed liberally to carry 
 out the purposes of their enactment, and the rule of construction appli- 
 cable to statutes generally, that what is implied in them is as much a 
 part of the enactment as what is expressed, holds in regard to them. 
 (United States v. Hodson (1870), 10 Wall., 395.) 
 
 They should be construed with reasonable fairness to the citizen. 
 (United States r. Distilled Spirits, 10 Blatch., 428.) 
 
 Statutes should receive a sensible construction, such as will effectuate 
 the legislative intention, and avoid, if possible, an unjust or absurd 
 construction. (In re Chapman, 166 U. S., 661.) 
 
 Statutes are to receive a reasonable construction, and doubtful words 
 and phrases are to be construed, if possible, so as not to produce mis- 
 chievous results. But when the words are plain and unambiguous, 
 there is no room for construction, and nothing is left for the court but 
 to give them their full effect. (The Samuel E. Spring (1886), 27 Fed. 
 Rep., 776.) 
 
 Statutes should be so construed, if practicable, that one section will 
 explain and support and not defeat or destroy another section. (Ber- 
 nier v. Bernier, 147 U. S., 242.) 
 
 It is a settled rule that where there are two consistent acts relating 
 to the same .subject, effect is to be given to both of them. (Chicago, 
 etc., v. United States, 127 U. S., 406; Landram v. United States, 118 
 U. S., 81; 32 Int. Rev. Rec, 151.) 
 
 The words of the statute are to be taken in the sense in which they 
 will be understood by that public in which they are to take effect. 
 Science and skill are not required in their interpretation, except where 
 scientific or technical terms are used. 
 
 The liability of an instrument to stamp duty, as well as the amount 
 of such duty, is determined by the form and face of the instrument, 
 and can not be affected by proof of facts outside of the instrument 
 itself. (United States v. Isham, 17 Wall., 496; 19 Int. Rev. Rec, 84.) 
 
 Laws of doubtful or double meaning should not be too harshly con- 
 strued. (United States v. 1,412 Gallons of Distilled Spirits, 17 Int. 
 Rev. Rec, 86.) 
 
 Courts are not at liberty, by construction or legal fiction, to include 
 subjects of taxation not within the terms of the law. (United States 
 v. Watts, 1 Bond, 580; 1 Int. Rev. Rec, 17.) 
 
INTERNAL REVENUE TAXATION. 13 
 
 Duties are never imposed on the citizens upon vague or doubtful 
 interpretations. (Hartranft v. Weigmann, 121 U. S., 609, and cases 
 there cited.) 
 
 Punctuation no part of the statute. (Hammock v. Loan and Trust 
 Company, 105 U. S., 77, 84, 85.) 
 
 It is the duty of the court to study the whole statute, its policy, its 
 spirit, its purpose, its language, and, giving to the words used their 
 obvious and natural import, to read the act with these aids in such way 
 as will best effectuate the intention of the legislature. (United States 
 v. 100 Barrels Spirits, 12 Int. Eev. Eec, 154.) 
 
 Words spoken by members in debate, or the motives of members, not 
 to be considered in construing statutes; but courts in construing a 
 statute may, with propriety, recur to the history of the times when it 
 was passed. (United States v. Union Pacific Eailroad Company, 91 
 U. S., 72-79.) 
 
 In case of ambiguity in a statute contemporaneous and uniform execu- 
 tive construction is regarded as decisive. (Brown v. United States, 
 113 U. S., 568 ; also decisions cited by Attorney-General in letter to 
 Secretary of Treasury, November 17, 1885, 31 Int. Eev. Eec, 382.) 
 
 Where the language of a series of statutes is dubious, and open to 
 different interpretations, the construction put upon them by the Execu- 
 tive Department charged with their execution has great and generally 
 controlling force with the court. (St. Paul, Minneapolis, etc., Eailway 
 Co..t>. Phelps, 137 U. S., 528; see 19 Op. Atty. Gen., 177.) 
 
 A construction of a doubtful or ambiguous statute by the Executive 
 Department charged with the execution, in order to be binding upon 
 the courts, must be long continued and unbroken. (Merritt v. Cameron, 
 137 U. S., 542.) 
 
 It is a rule well established that the construction given to a statute 
 by those charged with the duty of executing it will be given great 
 weight by the courts if the true construction be doubtful (United 
 States v. Hill, 120 U. S., 169, and cases cited, p. 182); but this rule 
 has no application where the statute is not ambiguous'or where it will 
 not bear the interpretation put upon it by the executive officers. 
 (Swift Company v. United States, 105 U. S., 691, 695; United States v. 
 Graham, 110 U. S., 219; United States v. Tanner, 147 U. S., 661; 
 United States v. Alger, 152 U. S., 384, 397.) 
 
 The same statute may be in part constitutional and in part uncon- 
 stitutional; and if the parts are wholly independent of each other, 
 that which is constitutional may stand while that which is unconstitu- 
 tional will be rejected. Unless it be impossible to avoid it, a general 
 revenue statute should never be declared inoperative in all its parts 
 because a particular part relating to a distinct subject may be invalid. 
 (Field v. Clark (1892), 143 U. S., 649; 38 Int. Eev. Eec, 285.) 
 
 When an act of Congress is claimed to be unconstitutional, the pre- 
 sumption is in favor of its validity, and it is only when the question 
 is free from any reasonable doubt that courts should hold an act in 
 violation of that fundamental instrument upon which all the powers of 
 the Government rest. (Nicol v. Ames, 173 U. S., 509.) 
 
 TIME "WHEN AN ACT TAKES EFFECT. 
 
 A law of Congress which contains no provision as to the time when 
 it shall take effect commences and takes effect as a law from tbe 
 moment it receives the approbation of the President. As a general 
 rule, it is not competent to go into the division of a day. (3 Op. Atty. 
 Gen., 82.) 
 
14 INTERNAL REVENUE TAXATION. 
 
 For most purposes the law regards the entire day as an indivisible 
 unit. But when the priority of one legal right over another, depending 
 on the order of events occurring on the same day, is involved, this rule is 
 necessarily departed from. (National Bank v. Burkhardt, 100 U. S., 686.) 
 
 When necessary to determine conflicting rights courts of justice will 
 take cognizance of the fractions of a day. (Louisville v. Savings Bank 
 (1881), 104 IT. S., 469.) 
 
 The act of March 3, 1875, took effect from the time it was approved 
 and not at the commencement of the dav. (Salman r. Burgess, 97 U. S., 
 381; 25 Int. Eev. Bee, 31.) 
 
 When the act of August 28, 1894, went into effect. (Burr r. United 
 States, 159 V. S., 7S.) 
 
 The act of July 24, 1897, became a law only from the moment of its 
 approval by the President, which was six minutes past 4 o'clock p. m. 
 (Washington time) on July 24, 3897. (United States v. Iselin, 87 Fed. 
 Eep., 194; United States r. Stoddard, 89 Fed. Bep., 699.) Affirmed by 
 the U. S. Circuit Court of Appeals. (91 Fed. Bep., 1005.) 
 
 The Government, on the advice of the Attorney-General, acquiesced 
 in said decisions without seeking to prosecute any appeal to the U. S. 
 Supreme Court. (Vol. 1, Treas. Dec, 1899, No. 20,700.) 
 
 The act of June 13, 1898, known as the "war-revenue act," took effect 
 on the day next succeeding the day of its passage — that is, on June 14, 
 1898, except as otherwise provided for. (Sec. 51.) 
 
ACTS OF CONGRESS RELATING TO INTERNAL REVENUE. 
 
 KNACTKD ^Ij^CIS ,TTJT_,Y -i, 1SG1J 
 
 Not including private acts, nor appropriation acts passed prior to the enact- 
 ment of the Revised Statutes, June 22, 1874. 
 
 Bevised Statutes, Title XXXV, Sections 3140-3465. 
 
 No reference can be had to the original statutes to control the construction of any 
 section of the Revised Statutes when its meaning is plain, but where there is a 
 substantial doubt as to the meauiug of the language used in the revision the old 
 law is a valuable source of information. (United States v. Boweu, 100 IT. S., 508, 
 513.) 
 
 "In construing any part of the Revised Statutes it is admissible and often necessary 
 to recur to its connection in the act of which it was originally a part." (United 
 States v. Hirsch, 100 U. S., 35.) 
 
 "In case of ambiguous language in the Revised Statutes or uncertainty as to the 
 true construction to he given to the words of any section, previous acts on the 
 same subject may be referred to and examined for light on the object and intent 
 of Congress as shown by the course of legislation, in the same manner as statutes 
 in pari materia relating to the same subject may always be takeu , compared, and 
 construed together." (Wrighto. United States, 15 Ct. Clms., 87. See, also, United 
 States v. Clafliu, 97 U. S.546, and opinion of First Comptroller Porter in Kansas 
 claim for 5 per cent net proceeds of public lands, 1 Lawrence Dec, 43.) 
 
 An act to provide increased revenue from imports, to pay interest on 
 the public debt, and for other purposes, approved August 5, 1861 (12 
 Stat., 292). 
 
 Direct tax and income. 
 
 An act to provide internal revenue to support the Government and 
 to pay interest on the public debt, approved July 1, 1862 (12 Stat., 
 
 432). 
 
 Office of internal revenue created. 
 
 Income tax. — Under this act the tax was 3 per cent on incomes over $600 
 and not over $10,000 ; over $10,000, 5 per cent. Act of March 3, 1865, over $600 
 and not over $5,000, 5 per cent; over $5,000, 10 per cent on excess over $5,000. 
 Act of March 2, 1867, over $1,000, 5 per cent. Act July 14, 1870, over $2,000, 
 2J per cent. Income tax expired by limitation December 31, 1871. No income 
 tax was collected under the act of June 30, 1864, as it was amended by the act 
 of March 3, 1865, before it was collectible. 
 
 Imposed tax on cotton. 
 
 An act increasing temporarily the duties on imports, and for other 
 purposes, approved July 14, 1862 (12 Stat., 543, 560). 
 
 Sections 24 and 25 relate to internal revenue. 
 
 An act to impose an additional duty on sugars produced iu the United 
 States, approved July 16, 1862 (12 Stat., 588). 
 
 ■On this date Congress convened in its first (extraordinary) session after the com- 
 mencement of the war of the rebellion, at which session was commenced the legisla- 
 tion which has since produced the present system of internal taxation. 
 
 15 
 
16 INTERNAL REVENUE LAWS. 
 
 Joint resolution to amend section 77 of "An act to provide internal 
 revenue to support the Government and to pay interest on the public 
 debt," and for other purposes. Approved July 17, 1862 (12 Stat., 627). 
 
 An act to amend an act entitled "An act to provide internal revenue 
 to support the Government and to pay interest on the public debt" 
 approved July 1, 1862. Approved December 25, 1862 (12 Stat., 632). 
 
 An act to provide ways and means for the support of the Govern- 
 ment, approved March 3, 1863 (12 Stat., 709). 
 Section 7, bank circulation. 
 
 An act to amend an act entitled " An act to provide internal revenue 
 to support the Government and [to] pay interest on the public debt," 
 approved July 1, 1862, and for other purposes. Approved March 3, 
 
 1863 (12 Stat., 713). 
 
 An act to prevent and punish frauds upon the revenue, to provide for 
 the more certain and speedy collection of claims in favor of the United 
 States, and for other purposes, approved March 3, 1863 (12 Stat., 
 737). 
 
 Joint resolution to provide for the printing annually of the report of 
 the Commissioner of Internal Revenue, approved January 13, 1864 
 (13 Stat., 400). 
 
 An act to increase the internal revenue, and for other purposes, ap- 
 proved March 7, 1864 (13 Stat., 14). 
 
 An act to provide internal revenue to support the Government, to pay 
 interest on the public debt, and for other purposes, approved June 30, 
 
 1864 (13 Stat., 223). 
 
 Inspection stamps required on cigars. No money value. 
 
 Joint resolution imposing a special income duty [for the year ending 
 December 31 next preceding October 1, 1864J, approved July 4, 1864 
 (13 Stat., 417). 
 
 An act to amend an act entitled "An act to provide internal revenue 
 to support the Government, to pay interest on the public debt, and for 
 other purposes," approved June 30, 1864. Approved December 22, 1864 
 (13 Stat., 420). 
 
 An act to amend an act entitled "An act to provide internal revenue 
 to support the Government, to pay interest on the public debt, and for 
 other purposes," approved June 30, 1864. Approved March 3, 1865 
 (13 Stat., 469). 
 
 Inspection stamps required on tobacco and snuff. No money value. 
 
 An act amendatory of certain acts imposing duties upon foreign im- 
 portations, approved March 3, 1865 (13 Stat., 491). 
 
 An act authorizing the Secretary of the Treasury to appoint assist- 
 ant assessors of internal revenue, approved January 15, 1866 (14 Stat., 2). 
 
 An act to declare the meaning of certain parts of the internal-reve- 
 nue act, approved June 30, 1864, and for other purposes. Approved 
 March 10, 1866 (14 Stat., 4). 
 
 An act to reduce internal taxation and to amend an act entitled "An 
 act to provide internal revenue to support the Government, to pay in- 
 terest on the public debt, and for other purposes," approved June 30, 
 1864, and acts amendatory thereof. Approved July 13, 1866 (14 Stat., 98). 
 
 First act reducing taxation. Stamps first required on fermented liquors. 
 Changing "Licenses" to "Special taxes." 
 
 An act to authorize the refunding of certain taxes, approved July 27, 
 1866 (14 Stat., 301). 
 An act amendatory of section thirteen of au act entitled "An act to 
 
INTERNAL REVENUE LAWS. 17 
 
 amend an act entitled 'An act to provide internal revenue to support 
 the Government, to pay interest on the public debt, and for other pur- 
 poses,' approved June 30, 1864," approved March 3, 1865. Approved 
 July 27, 1866 (14 Stat., 301). 
 
 Joint resolution to prevent the further enforcement of the joint reso- 
 lution (No. 77) approved July 4, 1864, against officers and soldiers of 
 the United States who have been honorably discharged, so as to relieve 
 them from the further payment of the special 5 per cent income tax 
 imposed thereby, approved July 28, 1866 (14 Stat., 371). 
 
 Joint resolution to amend existing laws relating to internal revenue, 
 approved February 5, 1867 (14 Stat., 565). 
 
 A resolution to provide in certain cases for the removal of alcohol 
 from bonded warehouses free from internal tax, approved February 18, 
 
 1867 (14 Stat., 565). 
 
 An act to amend existing laws relating to internal revenue, and for 
 other purposes, approved March 2, 1867 (14 Stat., 471). 
 
 Reduced taxes. 
 
 An act to exempt wrappiug paper made from wood or cornstalks 
 from internal tax, and for other purposes, approved March 26, 1867 (15 
 Stat., 6). 
 
 An act to prevent frauds in the collection of the tax on distilled 
 spirits, approved January 11, 1868 (15 Stat., 34). 
 
 Prohibits removal of spirits from warehouse for the purpose of transporta- 
 tion, redistillation, or rectification, change of package, or for any other'pur- 
 pose, until the full tax has been paid. 
 
 An act to provide for the exemption of cotton from internal tax, ap- 
 proved February 3, 1868 (15 Stat., 34). 
 
 Reduced taxes by repealing cotton tax. 
 
 Joint resolution to provide for a commission to examine and report 
 on meters for distilled spirits, approved February 3, 1868 (15 Stat., 246). 
 
 An act to exempt certain manufactures from internal tax., and for 
 other purposes, approved March 31, 1868 (15 Stat., 58). 
 
 Reduced taxes. 
 
 An act for the relief of certain exporters of rum, approved June 25, 
 
 1868 (15 Stat., 78). 
 
 Joint resolution to correct an act entitled "An act for the relief of 
 certain exporters of rum." Approved July 6, 1868 (15 Stat., 256). 
 
 An act imposing taxes on distilled spirits and tobacco, and for 
 other purposes, approved July 20, 1868 (15 Stat., 125). 
 
 Stamps first required on distilled spirits. Revised the entire law relative to 
 spirits and tobacco. Reduced taxation. Tax on cigars and tobacco payable 
 by stamps. Inspectors abolished except inspectors of tobacco. Supervisors 
 and detectives authorized. 
 
 An act to correct an error in the enrollment of the "Act imposing 
 taxes on distilled spirits and tobacco, and for other purposes." Approved 
 July 27, 1868 (15 Stat., 238). 
 
 An act to amend an act entitled "An act imposing taxes on distilled 
 spirits and tobacco, and for other purposes," approved July twentieth, 
 eighteen hundred and sixty-eight. Approved December 22, 1868 (15 
 Stat., 266). 
 
 An act to allow Deputy Collectors of internal revenue, acting as 
 collectors, the pay of collectors, and for other purposes, approved March 
 1, 1869 (15 Stat., 282). 
 
 10228 2 
 
18 INTERNAL REVENUE LAWS. 
 
 An act to amend an act entitled "An act to exempt certain manufac- 
 tures from internal tax. and for other purposes," approved March 
 thirty-first, eighteen hundred and sixty-eight. Approved March 3, 1869 
 (15 Stat., 336). 
 
 "Joint resolution to supply Omissions in the Enrollment of certain 
 Appropriation Acts approved March third, eighteen hundred and sixty- 
 nine," approved March 29, 1869 (16 Stat., 52). 
 
 An act to amend an act entitled "An act imposing taxes on distilled 
 spirits and tobacco, and for other purposes," approved July twentieth, 
 eighteen hundred and sixty- eight. Approved April 10,1869 (16 Stat.,41.) 
 
 Joint resolution in relation to female clerics in the Internal Be venue 
 Bureau, approved June 29, 1870 (16 Stat., 382). 
 
 An act to define the Intent of an Act entitled "An act to allow Deputy 
 Collectors of internal revenue, acting as collectors, the pay of col- 
 lectorfsj, and for other purposes," approved March one, eighteen hun- 
 dred and sixty-nine. Approved July 1, 1870 (16 Stat., 179). 
 
 A resolution to determine the construction of an act to provide in- 
 ternal revenue to support the Government, [to pay interest on the public 
 debt,] and for other purposes, approved June thirtieth, eighteen hun- 
 dred and sixty-four. Approved July 13, 1870 (16 Stat., 387). 
 
 An act to reduce internal taxes, and for other purposes, approved 
 July 14, 1870 (16 Stat., 256). 
 
 Repealed taxes on gross receipts, legacies and successions, passports, and 
 special taxes, except those relating to spirits, fermented liquors, and tobacco, 
 * also taxes on sales. Income tax to expire December 31, 1871. 
 
 An act to amend existing laws relating to internal revenue, approved 
 July 14, 1870 (16 Stat., 274). 
 
 An act to amend section four of the Act of March thirty-one, eighteen 
 hundred and sixty-eight, approved July 14, 1870 (16 Stat., 277). 
 
 Joint resolution to construe the Act of March thirty-one, eighteen 
 hundred and sixty-eight, approved July 14, 1870 (16 Stat., 388). 
 
 An act relating to internal taxes, approved March 3, 1871 (16 Stat., 
 475). 
 
 Joint resolution to amend section four, act of July twenty, eighteen 
 hundred aud sixty-eight, approved March 3, 1871 (16 Stat., 601). 
 
 An act to repeal the paragraphs of /Schedule C of the internal reve- 
 nue acts imposing taxes on canned meats, fish and certain other articles. 
 approved March 5, 1872 (17 Stat, 36). 
 
 An act to provide for the abatement or repayment of taxes on dis- 
 tilled spirits in bond destroyed by casualty, approved May 27, 1872 (17 
 Stat.,' 162). 
 
 An act to reduce duties on imports and to reduce internal taxes, and 
 for other purposes, approved June 6, 1872 (17 Stat., 238). 
 
 Stamp duties on instruments, except bank checks, repealed. Moieties abol- 
 ished. Uniform rate of 20 cents per pound on tobacco instead of the two rates, 
 16 and 32 cents. Tax on spirits, 70 cents per gallon. 
 
 An act for the reduction of Officers and Expenses of the internal rev- 
 enue, approved December 24, 1872 (17 Stat., 401). 
 
 Assessors abolished. Reduces collection districts. 
 
 An act to remit the Excise Taxes upon Alcohol used by Universities 
 and Colleges for scientific purposes, approved February 21, 1873 (17 
 Stat., 468). 
 
 An act to amend an act entitled "An act to reduce duties on imports 
 and to reduce internal taxes, and for other purposes," approved June 
 sixth, eighteen hundred and seventy-two, and for other purposes. 
 
INTERNAL REVENUE LAWS. 19 
 
 Approved March 3, 1873. Section 5 of this act amends section 55 of the 
 act of July 20, 1868, as amended by the act of June 6, 1872 (17 Stat., 
 559). 
 
 An act to amend an act entitled "An act to prevent smuggling, and 
 for other purposes," approved July eighteenth, eighteen hundred and 
 sixty-six. Approved March 3, 1873 (17 Stat., 580). 
 
 Reprint of internal-revenue laws from August 5, 1861, to March 3, 1873. 
 Submitted in response to order of the Senate of May 16, 1898, for use in con- 
 sideration of House bill 10100, to provide ways and means to meet war 
 expenditures. 
 
 An act relating to the fractional Parts of a Barrel containing fer- 
 mented, liquors, approved March 3, 1873 (17 Stat., 586). 
 
 An act to place at the Disposal of the Commissioner of Internal 
 Eevenue certain Copies of the new Compilation of Internal-revenue 
 laws. Approved March 3, 1873 (17 Stat., 621). 
 
 55th Congress, 2d session. Senate Report No. 1123. 
 
 ACTS, ETC., SINCE DECEMBER 1, 1873, THE DATE TO WHICH THE 
 REVISED STATUTES OF THE UNITED STATES RELATE. (See Sec. 
 5595, R. S.) 
 
 (Supplement,' Vol. 1, Revised Statutes, contains legislation of 1874-1891, Fofty-third 
 to Fifty-first Congress, inclusive.) 
 
 Forty-third Congress. 
 
 An act to so amend the laws relative to internal revenue as to allow 
 distillery warehouses to be continued in use after changes have occurred 
 in the management of the business, approved January 8, 1874 (18 
 Stat., 2). [Sec. 3271a.] 
 
 An act to abolish the office of Deputy Commissioner of Internal Eeve- 
 nue, approved January 29, 1874 (18 Stat., 6). 
 Note to section 322, R. S. 
 
 An act to facilitate the exportation of distilled spirits, and amendatory 
 of the acts in relation thereto, approved June 9, 1874 (18 Stat., 64). 
 [Sec. 3330.] 
 
 An act explanatory of the act of June thirtieth, eighteen hundred 
 and sixty-four; became law June 18, 1874 (18 Stat., 80). 
 
 An act for the relief of savings institutions having no capital stock 
 and doiug business solely for the benefit of depositors, approved June 
 22, 1874 (18 Stat., 194). 
 
 An act to provide for the stamping of unstamped instruments, docu- 
 ments, or papers, approved June 23, 1874 (18 Stat., 250). 
 
 An act to amend existing customs and internal-revenue laws, and for 
 other purposes, approved February 8, 1875 (18 Stat., 309). 
 
 An act to correct errors and to supply omissions in the Revised Stat- 
 utes of the.United States, approved February 18, 1875 (18 Stat., 316). 
 
 The changes made by this act were incorporated into the second edition 
 Revised Statutes in their proper place. 
 
 An act to further protect the sinking fund and provide for the exi- 
 gencies of the Government, approved March 3, 1875 (18 Stat., 339). 
 
 Increased tax on spirits to 90 cents per gallon and tobacco to 24 cents per 
 pound, cigars to $6 per thousand. 
 
 1 This supplement is a reproduction of laws enacted since the passage of the Revised 
 Statutes, which are neither obsolete, local, temporary and expired, special, super- 
 seded, nor repealed. 
 
20 INTERNAL REVENUE LAWS. 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the year ending June thirtieth, 
 eighteen hundred and seventy-six, and for other purposes, approved 
 March 3, 1875 (18 Stat., 352). 
 
 Section 12 of "An act making appropriations to supply deficiencies 
 in the appropriations for fiscal years ending June thirtieth, eighteen 
 hundred and seventy-five, and prior years, and for other purposes," 
 approved March 3, 1875 (18 Stat., 419). 
 
 An act to amend section numbered three thousand three hundred 
 and forty- two of the Revised Statutes of the United States, in relation 
 to affixing stamps on brewers 7 casks, approved March 3, 1875 (18 Stat., 
 484). 
 
 An act to authorize the Secretary of the Treasury to adjust and remit 
 certain taxes and penalties claimed to be due from mining and other 
 corporations, and for other purposes, approved March 3, 1875 (18 
 Stat., 507). 
 
 Forty-fourth Congress. 
 
 An act to extend the time for stamping unstamped instruments, ap- 
 proved February 25, 1876 (19 Stat., 5). 
 Time extended to January 1, 1877. 
 
 Joint resolution concerning special-tax stamps, approved May 8, 1876 
 (19 Stat., 213). [Sec. 3233a.] 
 
 An act to define the tax on fermented or malt liquors, approved May 
 13, 1876 (19 Stat., 53). (Sec. 3337a.] 
 
 An act relative to the redemption of unused stamps, approved July 
 12, 1876 (19 Stat., 88). [Sec. 3426a.] 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the year ending Juue thirtieth, 
 eighteen hundred and seventy-seven, and for other purposes, approved 
 August 15, 1876 (19 Stat., 152). 
 
 Supervisors abolished. Reduced number of collection districts. 
 
 An act to perfect the revision of the statutes of the United States, 
 and of the statutes relating to the District of Columbia, approved Feb- 
 ruary 27, 1877 (19 Stat., 240). 
 
 Changes made by this act incorporated into the second edition Revised 
 Statutes. 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the year ending June thirtieth, 
 eighteen hundred and seventy-eight, and for other purposes, approved 
 March 3, 1877 (19 Stat., 303). 
 
 Reduced number of collection districts. 
 
 An act relating to the production of fruit brandy and to punish frauds 
 connected with the same, approved March 3, 1877 (19 Stat., 393). 
 
 Forty-fifth Congress. 
 
 Joint resolution declaring that a reduction of the tax on distilled 
 spirits is inexpedient, approved February 18, 1878 (20 Stat., 248). 
 
 Joint resolution to prescribe the time for the payment of the tax on 
 distilled spirits, and for other purposes, approved March 28, 1878 (20 
 Stat., 249). 
 
 Repealed by the act of May 28, 1880. 
 
INTERNAL REVENUE LAWS. 21 
 
 An act to extend the provisions of section thirty-two hundred and 
 ninety-seven of the Revised Statutes to other institutions of learning, 
 approved May 3, 1878 (20 Stat., 48). [Sec. 3297a..] 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the fiscal year ending June 
 thirtieth, eighteen hundred and seventy-nine, and for other purposes, 
 approved June 19, 1878 (20 Stat., 187). [Sees. 3157a, 3463a.] 
 
 -An act to amend section five thousand four hundred and ninety-seven 
 of the Revised Statutes relating to embezzlement by officers of the United 
 States, approved February 3, 1879 (20 Stat., 280). [Sec. 5497, Ap- 
 pendix.] 
 
 An act to amend the laws relating to internal revenue, approved 
 March 1, 1879 (20 Stat., 327). 
 
 Reduced tax on tobacco and many important changes made. 
 Forty-sixth Congress. 
 
 An act relating to vinegar factories established and operated prior to 
 March first, 1879, approved June 14, 1879 (21 Stat., 20). [Sec. 3282.] 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the fiscal year ending June 30, 
 1880, and for other purposes, approved June 21, 1879 (21 Stat., 23). 
 
 Salary of storekeepers limited. 
 
 An act providing for the binding of the Internal-Revenue Laws and 
 Manual, approved June 27, 1879 (21 Stat., 35). 
 
 An act authorizing an allowance for loss by lealcage or casualty of 
 spirits withdrawn from distillery warehouses for exportation, approved 
 December 20, 1879 (21 Stat., 59). 
 
 An act to amend the laws in relation to internal revenue, approved 
 May 28, 1880 (21 Stat., 145). 
 
 " Carlisle bill." Repealed provision charging 10 cents for stamps other than 
 tax-paid or export. 
 
 An act to amend sections thirty-three hundred and eighty-five and 
 thirty- three hundred and fifty- seven of the Revised Statutes of the 
 United States, approved June 9, 1880 (21 Stat., 167). 
 
 An act to amend the sixth subdivision of section thirty-two hundred 
 and forty-four of the Revised Statutes of the United States, approved 
 June 16, 1880 (21 Stat., 291). 
 
 Forty-seventh Congress. 
 
 An act to repeal so much of section thirty-three hundred and eighty- 
 five of the Revised Statutes as imposes an export tax on tobacco, ap- 
 proved August 8, 1882 (22 Stat., 372). 
 
 An act to amend section thirty-three hundred and sixty-two of the 
 Revised Statutes relating to the tax on perique tobacco, approved Jan- 
 uary 9, 1883 (22 Stat., 401). 
 
 An act relating to exportation of tobacco, snuff, and cigars, in bond, 
 free of tax to adjacent foreign territory, approved January 13, 1883 (22 
 Stat., 402). 
 
 An act to reduce internal-revenue taxation, and for other purposes, 
 approved March 3, 1883 (22 Stat., 488). 
 
 Reduced tax on tobacco to 8 cents per pound and repealed stamp taxes on 
 bank checks, matches, perfumery, medicinal preparations, and other articles 
 imposed by Schedule A following section 3437, R. S. 
 
22 INTERNAL KEVENUE LAWS. 
 
 Forty- eighth Congress. 
 
 An act to limit tbo time within which prosecutic-DS may be instituted 
 against persons charged with violating internal-revenue laws, approved 
 July 5, 1884 (23 Stat., 122). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 1885, 
 and for other purposes, approved July 7, 1884 (23 Stat., 172). 
 
 Similar act for fiscal year ending June 30, 1886, approved March 3, 
 1885 (23 Stat., 404). 
 
 Forty-ninth Congress. 
 
 An act to amend section thirty-three hundred and thirty-six of the 
 Eevised Statutes of the United States, approved April 29, 1886 (24 
 Stat., 15). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 1887, 
 and for other purposes, approved July 31, 1886 (24 Stat., 187). 
 
 An act defining butter, also imposing a tax upon and regulating 
 the manufacture, sale, importation, and exportation of oleomargarine, 
 approved August 2, 1886 (24 Stat., 209). 
 
 An act to provide for the inspection of tobacco, cigars, and snuff, and 
 to repeal section three thousand one hundred and fifty-one of the 
 Eevised Statutes, approved August 4, 1886 (24 Stat., 218). 
 
 Fiftieth Congress. 
 
 An act to prevent the manufacture or sale of adulterated food or drugs 
 in the District of Columbia, approved October 12, 1888 (25 Stat., 549). 
 
 Practically repealed by the "Act relating to the adulteration of foods and 
 drugs in the District of Columbia," approved February 17, 1898 (30 Stat., 246). 
 
 An act to provide for warehousing fruit brandy, approved October 
 18, 1888 (25 Stat., 560). 
 
 An act making appropriations for sundry civil expenses of the Gov- 
 ernment for the fiscal year ending June 30, 1890, and for other purposes, 
 approved March 2, 1889 (25 Stat., 939). 
 
 Fifty-first Congress. 
 
 An act to provide for certain of the most urgent deficiencies in the 
 appropriations for the service of the Government for the fiscal year 
 ending June 30, 1890, and for other purposes, approved April 4, 1890 
 (26 Stat, 34). 
 
 An act to amend section 3354, Eevised Statutes, approved June 18, 
 1890 (26 Stat., 161). 
 
 Removal of beer for bottling by a pipe line or conduit. 
 
 An act to provide for the exportation of fermented liquor in bond 
 without payment of internal-revenue tax, approved June 18, 1890 (26 
 Stat., 162). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 
 1891, approved July 11, 1890 (26 Stat., 228). 
 
 An act making appropriations to supply deficiencies in the appropri- 
 ations for the fiscal year ending June 30, 1890, and for prior years, and 
 for other purposes, approved September 30, 1890 (26 Stat., 504). 
 
INTERNAL REVENUE LAWS. 23 
 
 An act to reduce the revenue and equalize the duty on imports, and 
 for other purposes, approved October 1, 1890 (26 Stat., 567). 
 
 "McKinley bill." Imposed tax on opium, authorized bounty on sugar, 
 reduced tax on tobacco to 6 cents per pound, special-tax year to commence 
 July 1. 
 
 An act to authorize the payment of drawback or rebate in certain 
 cases, approved December 18, 1890 (26 Stat., 689). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 
 
 1892, approved March 3, 1891 (26 Stat., 862). 
 
 An act making appropriations for the Department of Agriculture for 
 the fiscal year ending June 30, 1892, approved March 3, 1891 (26 Stat., 
 1050). 
 
 Removal of distilled spirits free of tax for making sugar from sorghum. 
 
 ACTS, ETC., SINCE SUPPLEMENT REVISED STATUTES, VOLUME 1. 
 
 Fifty-second Congress. 
 
 An act to prohibit the coming of Chinese persons into the United 
 States, approved May 5, 1892 (27 Stat., 25). 
 
 The "Geary bill." Certificates of residence to be obtained from collector of 
 internal revenue. This act was amended by the act, approved November 3, 
 1893, known as the "McCreary bill" (28 Stat., 7). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 
 
 1893, and for other purposes, approved July 16, 1892 (27 Stat., 183). 
 An act making appropriations for sundry civil expenses of the Gov- 
 ernment for the fiscal year ending June 30, 1894, and for other purposes, 
 approved March 3, 1893 (27 Stat., 572). 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 
 
 1894, and for other purposes, approved March 3, 1893 (27 Stat., 675). 
 
 Fifty-third Congress. 
 
 An act making appropriations for the legislative, executive, and judi- 
 cial expenses of the Government for the fiscal year ending June 30, 
 
 1895, and for other purposes, approved July 31, 1894 (28 Stat., 162). 
 
 Contains "The Docker y Bill." 
 
 An act to provide for the collection of internal revenue, and for other 
 purposes, approved August 27, 1894 (28 Stat., 508). 
 
 An act to reduce taxation, to i>rovide revenue for the support of the 
 Government, and for other purposes, became a law without the Presi- 
 dent's approval, in effect August 28, 1894 (28 Stat., 509). 
 
 "The Wilson Bill" imposed an income tax, since declared unconstitu- 
 tional. Tax, 2 per cent upon incomes over $4,000. Reimposed tax on playing 
 cards. Repealed bounty on sugar. 
 
 (Became a law August 27 according to Sup. R. S., vol. 2, p. 334. See United 
 States v. Burr, 159 U. S., 78.) 
 
 An act making appropriations for sundry civil expenses of the Gov- 
 ernment for the fiscal year ending June 30, 1896, and for other purposes, 
 approved March 2, 1895 (28 Stat., 910). 
 
 Bounty on sugar — payment on production prior to August 28, 1894. 
 
24 INTERNAL REVENUE LAWS. 
 
 Fifty-fourth Congress. 
 
 An act to repeal section sixty-one of an act to reduce taxation, to 
 provide revenue for the Government, and for other purposes, which 
 became a law August twenty-eighth, eighteen hundred and ninety-four, 
 approved June 3, 1896 (29 Stat., 195). 
 
 Alcohol in the arts. 
 
 An act to amend section tbirty-two hundred and fifty- five of the 
 Eevised Statutes of the United States, concerning the distilling of 
 brandy from fruits, approved June 3, 1896 (29 Stat., 195). 
 
 An act defining cheese, and also imposing a tax upon and regulating 
 the manufacture, sale, importation, and exportation of "filled cheese," 
 approved June 6, 1896 (29 Stat., 253). 
 
 An act to allow the bottling of distilled spirits in bond, approved 
 March 3, 1897 (29 Stat., 626). 
 
 An act to amend section 40 of "An act to reduce the revenue and 
 equalize duties on imports, and for other purposes," approved October 
 first, eighteen hundred and ninety, so as to authorize the sale of for- 
 feited domestic smoking opium to the highest bidder, approved March 
 3, 1897 (29 Stat., 695). 
 
 Fifty-fifth Congress. 
 
 j^.n act making appropriations for sundry civil expenses of the Gov- 
 ernment for the fiscal year ending June 30, 1898, and for other pur- 
 poses, approved June 4, 1897 (30 Stat., 11). 
 
 Bounty on sugar — payment of balance of claims, etc. 
 
 An act to provide revenue for the Government and to encourage the 
 industries of the United States, approved July 24, 1897 (30 Stat., 151). 
 
 The "Dingley Bill." Amended sections 3341 and 3394, R. S. 
 
 An act to provide ways and means to meet war expenditures, and for 
 other purposes, approved June 13, 1898 (30 Stat., 448). 
 
 War-revenue act. Additional special taxes imposed; increased tax on fer- 
 mented liquors, tobacco, and cigars; imposed legacy taxes, tax on mixed flour, 
 stamp taxes on instruments, etc. 
 
 An act making appropriations to supply deficiencies in the appropri- 
 ations for the fiscal year ending June 30, 1893, and for prior years, and 
 for other purposes, approved July 7, 1898 (30 Stat., 652). 
 
 Relative to payment of gaugers of fruit brandy — additional temporary force 
 in internal-revenue service. 
 
 An act to amend section thirty-two hundred and eighty-seven of the 
 Eevised Statutes of the United States, concerning the drawing off, 
 gauging, marking, and removal of spirits, approved February 21, 1899 
 (30 Stat., 843). 
 
 An act making appropriations for the legislative, executive, and 
 judicial expenses of the Government for the fiscal year ending June 
 30, 1900, and for other years, approved February 24, 1899 (30 Stat., 
 864). 
 
 Term of temporary service of additional clerks extended one year. 
 
 (Public Eesolution — No. 22.) Joint resolution to amend section 
 twenty-five of the act passed June thirteenth, eighteen hundred and 
 ninety eight, entitled "An act to provide ways and means to meet war 
 expenditures, and for other purposes," approved February 28, 1899 
 (30 Stat., 1390). 
 
 Bonds secured by mortgages, but one stump required, etc. 
 
INTERNAL REVENUE LAWS. 25 
 
 An act to amend the internal-revenue laws relating to distilled spirits, 
 and for other purposes, approved March 3, 1899 (30 Stat., 1349). 
 
 Allowance on loss in warehouse. 
 
 An act making appropriations for sundry civil expenses of the Gov- 
 ernment for the fiscal year ending June 30, 1900, and for other years, 
 approved March 3, 1899 (30 Stat., 1091). 
 
 PROVISIONS RELATIVE TO ACTS OF REPEAL. 
 
 Sec. 12, B. S. Whenever an act is repealed, which repealed a former 
 act, such former act shall not thereby be revived, unless it shall be 
 expressly so provided. 
 
 Sec. 13, E. S. The repeal of any statute shall not have the eifect to 
 release or extinguish any penalty, forfeiture, or liability incurred under 
 such statute, unless the repealing act shall so expressly provide, and 
 such statute shall be treated as still remaining in force for the purpose 
 of sustaining any proper action or prosecution for the enforcement of 
 such penalty, forfeiture, or liability. 
 
 Sec. 55, act October 1, 1890. Eepealing and saving clause. That 
 all laws and parts of laws inconsistent with this act are hereby repealed : 
 Provided, however, That the repeal of existing laws, or modifications 
 thereof, embraced in this act shall not affect any act done or any right 
 accruing or accrued, or any suit or proceeding had or commenced in any 
 civil cause before the said repeal or modifications, but all rights and 
 liabilities under said laws shall continue and may be enforced in the 
 same manner as if said repeal or modification had not been made. 
 
 Any offenses committed, and all penalties or forfeitures or liabilities 
 incurred under any statute embraced in, or changed, modified, or 
 repealed by this act may be prosecuted and punished in the same man- 
 ner and with the same effect as if this act had not been passed. All 
 acts of limitation, whether applicable to civil causes and proceedings 
 or to the prosecution of offenses, or for the recovery of penalties or for- 
 feitures, embraced in or modified, changed, or repealed by this act, 
 shall not be affected thereby, and all suits, proceedings, or prosecutions, 
 whether civil or criminal, for causes arising or acts done or committed 
 prior to the passage of this act may be commenced and prosecuted 
 within the same time and with the same effect as if this act had not 
 been passed. 
 
 Sec. 72, act August 28, 1894. Eepealing and saving clause. All 
 acts and parts of acts inconsistent with the provisions of this act are 
 hereby repealed, but the repeal of existing laws or modifications thereof 
 embraced in this act shall not affect any act done, or any right accru- 
 ing or accrued, or any suit or proceeding had or commenced in any 
 civil cause before the said repeal or modifications; but all rights and 
 liabilities under said laws shall continue and may be enforced in the 
 same manner as if said repeal or modifications had not been made. 
 Any offenses committed and all penalties or forfeitures or liabilities 
 incurred prior to the passage of this act under any statute embraced 
 in or changed, modified, or repealed by this act may be prosecuted or 
 punished in the same manner and with the same effect as if this act 
 had not been passed. All acts of limitation, whether applicable to 
 civil causes and proceedings or to the prosecution of offenses or for the 
 recovery of penalties or forfeitures embraced in or modified, changed, 
 or repealed by this act shall not be affected thereby; and all suits, 
 proceedings, or prosecutions, whether civil or criminal, for causes arising 
 
26 INTERNAL REVENUE LAWS. 
 
 or acts done or committed prior to the passage of this act, may be 
 commenced and prosecuted within the same time and with the same 
 effect as if this act had not been passed : And provided further, That 
 nothing in this act shall be construed to repeal the provisions of section 
 three thousand and fifty-eight of the Eevised Statutes as amended by 
 the act approved February twenty- third, eighteen hundred and eighty- 
 seven, in respect to the abandonment of merchandise to underwriters 
 or the salvors of property, and the ascertainment of duties thereon. 
 
 Repeals by implication are not favored, particularly in revenue laws, and 
 will only 1)6 held to exist when the repugnance is positive, and then only to 
 the extent of the repugnance. (United States r. 100 Barrels Spirits, 12 Int. 
 Rev. Rec, 153.) 
 
 Nothing is better settled than that repeals, and the same may be said of 
 annulments, by implication, are not favored by the courts, and that no statute 
 will be construed as repealing a prior one, unless so clearly repugnant thereto 
 as to admit of no other reasonable construction. (Cope r. Cope, 137 U. S., 
 682, and cases cited.) 
 
 A later statute covering the whole subject-matter of a former one where 
 the objects of the two statutes are the same operates as a repeal. (United 
 States v. Claflin, 97 U. S., 546. See also United States r. Tynen, 11 Wall., 88.) 
 
 When a later statute is a complete revision of the subject to which the 
 earlier statute related and the new legislation was manifestly intended as a 
 substitute for the former legislation, the prior act must be held to have been 
 repealed. (United States c. Ranlett and Stone (1898), 172 U. S., 133.) 
 
ARTICLES AND OCCUPATIONS SUBJECT TO TAX. 27 
 SCHEDULE OF ARTICLES AND OCCUPATIONS SUBJECT TO TAX. 
 
 SPECIAL TAXES. 
 
 Rate of tax. 
 
 Rectifiers of less than 500 barrels a year $100.00 
 
 Rectifiers of 500 barrels or more a year > 200. 00 
 
 Retail liquor dealers 25. 00 
 
 Wholesale liquor dealers 100. 00 
 
 Retail dealers in malt liquors 20. 00 
 
 Wholesale dealers in malt liquors 50. 00 
 
 Manufacturers of stills 50. 00 
 
 and for stills or worms, manufactured, each 20. 00 
 
 Brewers, annual manufacture less than 500 barrels 50. 00 
 
 annual manufacture, 500 barrels or more 100. 00 
 
 Manufacturers of oleomargarine 600. 00 
 
 Wholesale dealers iu oleomargarine 480. 00 
 
 Retail dealers in oleomargarine 48. 00 
 
 Manufacturers of filled cheese - 400. 00 
 
 Wholesale dealers in filled cheese 250. 00 
 
 Retail dealers in filled cheese 12. 00 
 
 Bankers with capital, preceding fiscal year, not over $25,000 50. 00 
 
 For overy additional thousand in excess of $25,000 2. 00 
 
 (In estimating capital, surplus shall be included.) 
 
 Brokers who have not paid as bankers 50. 00 
 
 Pawnbrokers 20.00 
 
 Commercial brokers 20. 00 
 
 Custom-house brokers 10. 00 
 
 Proprietors of theaters, museums, and concert halls, in cities of over 25,000 
 
 population per last census 100.00 
 
 Proprietors of circuses 100. 00 
 
 Proprietors or agents of all other exhibitions or shows for money 10. 00 
 
 Proprietors of bowling alleys and billiard rooms, for each alley or table 5. 00 
 
 Dealers in leaf tobacco, sales not over 50,000 pounds 6. 00 
 
 Over 50,000 and not over 100,000 pounds 12.00 
 
 Over 100,000 pounds 24.00 
 
 Dealers in tobacco, sales over 50,000 pounds 12. 00 
 
 Manufacturers of tobacco, sales not over 50,000 pounds 6. 00 
 
 Over 50,000 and not over 100,000 pounds 12.00 
 
 Over 100,000 pounds 24.00 
 
 Manufacturers of cigars, sales not over 100,000 cigars 6. 00 
 
 Over 100,000 and not over 200,000 cigars 12.00 
 
 Over 200,000 cigars 24.00 
 
 Manufacturers, packers, or repackers of mixed flour 12. 00 
 
 DISTILLED SPIRITS, ETC. 
 
 Distilled spirits, per gallon 1.10 
 
 Stamps for distilled spirits intended for export, each .10 
 
 Except when affixed to wooden packages containing two or more 5-gallon 
 
 metallic cans for export .05 
 
 Case stamps for spirits bottled in bond .10 
 
 Wines, liquors, or compounds known or denominated as wine, and made in 
 imitation of sparkling wine or champagne, but not made from grapes grown 
 in the United States, and liquors not made from grapes, currants, rhubarb, 
 or berries grown in the United States, but produced by being rectified or 
 mixed with distilled spirits or by the infusion of any matter in spirits, to 
 be sold as wine, or as a substitute for wine, in bottles containing not more 
 
 than 1 pint, per bottle or package .10 
 
 Same, in bottles containing more than 1 pint and not more than 1 quart, per 
 
 bottle or package .20 
 
 (And at the same rate for any larger quantity of such merchandise, how- 
 ever put up or whatever may be the package.) 
 Stamp tax on wine bottled for sale. See Schedule B. 
 
 FERMENTED LIQUORS. 
 
 Fermented liquors, per barrel, containing not more than 31 gallons 2. 00 
 
 (And at a proportionate rate for halves, thirds, quarters, sixths, and 
 eighths of barrels.) 
 More than one barrel of 31 gallons and not more than 63 gallons, in one 
 
 package i. 00 
 
28 ARTICLES AND OCCUPATIONS SUBJECT TO TAX. 
 
 TOBACCO AND SNUFF. 
 
 Rate of tax. 
 
 Tobacco, however prepared, manufactured, and sold, or removed for con- 
 sumption or sale, per pound $0. 12 
 
 Snuff, however prepared, manufactured, and sold, or removed for consump- 
 tion or sale, per pound .12 
 
 CIGARS AND CIGARETTES. 
 
 Cigars, of all descriptions, made of tobacco or any substitute, weighing over 
 
 3 pounds per thousand, per thousand 3. 60 
 
 Cigars, of all descriptions, made of tobacco or any substitute, weighing not 
 
 over 3 pounds per thousand, per thousand 1. 00 
 
 Cigarettes, made of tobacco or any substitute, weighing over 3 pounds per 
 
 thousand, per thousand 3. 60 
 
 Cigarettes, made of tobacco or any substitute, weighing not over 3 pounds 
 
 per thousand, per thousand -' 1. 50 
 
 OLEOMARGARINE. 
 
 All substances heretofore known as oleomargarine, oleo, oleomargarine oil, 
 butterine, lardine, suine, aud neutral ; all mixtures and compounds of oleo- 
 margarine, oleo, oleomargarine oil, butterine, lardine, suine., and neutral; 
 all lard extracts and tallow extracts; and all mixtures and compounds of 
 tallow, beef fat, suet, lard, lard oil, vegetable oil, annotto, and other color- 
 ing matter, intestinal fat, and offal fat made in imitation or semblance of 
 butter, or when so made, calculated or intended to be sold as butter or for 
 butter, domestic, per pound .02 
 
 Same, imported from foreign countries, per pound .15 
 
 FILLED CHEESE. 
 
 Tax on, per pound .01 
 
 Tax on imported, per pound .08 
 
 OPIUM. 
 Prepared smoking opinni, per pound 10. 00 
 
 MIXED FLOUR. 
 
 Per barrel of 196 pounds, or more than 98 pounds .04 
 
 Half barrel of 98 pounds, or more than 49 pounds 02 
 
 Quarter barrel of 49 pounds, or more than 24 J pounds 01 
 
 Eighth barrel, of 24£ pounds or less 00^ 
 
 Mixed flour imported from foreign countries, in addition to import duties, 
 must pay internal-revenue tax as above. 
 
 STAMP DUTIES ON AND AFTER JULY 1, 1898. 
 Schedule A. — Documentary. 
 
 1. Bonds, debentures, or certificates of indebtedness of any association, com- 
 
 pany, or corporation, on each $100 of face value or fraction thereof. . . .05 
 
 2. On each original issue of certificates of stock, whether on organization 
 
 or reorganization, on each $100 of face value or fraction thereof .05 
 
 On all sales, agreements to sell, memoranda of sales, deliveries or trans- 
 fers of shares, or certificates of stock of any association or corporation, 
 on each $100 of face value or fraction thereof .02 
 
 3. Upon each sale, agreement to sell, or agreement of sale of any products 
 
 or merchandise at any exchange or board of trade, or other similar 
 place, either for present or future delivery, for each $100 in value of 
 
 said sale ,01 
 
 And for each $100 or fractional part thereof in excess of $100 .01 
 
 4. Bank check, draft, certificate of deposit not drawing interest, or order 
 
 for the payment of any sum of money drawn upon or issued by any 
 bank, trust company, or any person or persons, companies, or corpora- 
 tions, at sight or on demand .02 
 
TIONS SUBJECT TO TAX. 29 
 
 Rate of tax. 
 
 5. Bill of exchange (inland), draft, certificate of deposit drawing interest, 
 
 or order for payment of any sum of money otherwise than at sight or 
 on demand, or any promissory note, except bank notes issued foi cir 
 culation, and for each renewal of same, for a sum not exceeding $100. . $0. 02 
 And for each additional $100, or fractional part thereof in excess of $100. . 02 
 (This clause applies to money orders issued by the Government.) 
 
 6. Bill of exchange (foreign), or letter of credit (including orders by tele- 
 
 graph, or otherwise, issued by express or other companies, or any per- 
 son or persons), drawn in, but payable out of, the United States, drawn 
 singly or otherwise than in sets of three or more, for not exceeding 
 
 $100 04 
 
 And for each additional $100, or fractional part thereof in excess of $100. . 04 
 If drawn in sets of two or more, for every bill of each set for a sum not 
 exceeding $100, or its equivalent in foreign currency, value fixed by 
 
 the United States standard 02 
 
 For each additional $100, or fractional part thereof in excess of $100 02 
 
 7. Bills of lading or receipts (other than charter party), for goods, etc., to 
 
 be exported 10 
 
 8. Bills of lading, manifests, etc., issued by express companies or public 
 
 carriers, etc. , and each duplicate thereof 01 
 
 9. Bond, indemnifying, etc., except those required in legal proceedings ... .50 
 
 10. Certificates of profits, or certificates or memoranda showing interest in 
 
 the property or accumulations of any association, company, or corpo- 
 ration, and all transfers thereof, on each $100 of face value or fraction 
 thereof 02 
 
 11. Certificate of damage, or otherwise, and all other certificates or docu- 
 
 ments issued by port warden or marine surveyor 25 
 
 12. Certificates of any description required by law, not otherwise specified- . 10 
 
 13. Charter party, contract, or agreement for the charter of any ship, vessel, 
 
 or steamer, or any renewal or transfer thereof, for every ship, registered 
 
 tonnage not exceeding 300 tons 3. 00 
 
 More than 300 and not exceeding 600 tons 5. 00 
 
 More than 600 tonB 10.00 
 
 14. Contract: Broker's note, or memorandum of sale of goods, or merchan- 
 
 dise, stocks, bonds, exchange, notes of hand, real estate, or property of 
 any kind, issued by brokers, etc. , for each note or memorandum of sale 
 not otherwise provided for in act •. .10 
 
 15. Conveyance: Deed, instrument, or writing conveying lands, tenements, 
 
 or other realty, etc., value over $100 and not exceeding $500 50 
 
 For each additional $500 or fraction thereof 50 
 
 16. Dispatch, telegraphic, on each message 01 
 
 17. Entry of goods, wares, or merchandise in custom-house, not exceeding 
 
 $100 in value 25 
 
 Exceeding $100 and not exceeding $500 50 
 
 Exceeding $500 in value 1 . 00 
 
 Entry for withdrawal of goods or merchandise from customs bonded 
 
 warehouse 50 
 
 18. Insurance, life, on every policy, except any fraternal beneficiary society or 
 
 order, for each $100 or fractional part tliereof on the amount insured. . . 08 
 Industrial or weekly-payment plan, the tax is 40 per centum of the 
 amount of the first weekly premium, as to which sworn statement is 
 required tolie made to the collector of the total amount of firstweekly 
 premiums received on policies issued during preceding month. 
 
 19. Insurance, marine, inland, and fire (except purely cooperative or mutual), 
 
 on each policy, or renewal, on amount of premium charged on each $1 
 
 or fractional part 00£ 
 
 20. Insurance, casualty, fidelity, and guarantee, on each policy, on each $1 or 
 
 fractional part thereof of premium received 00J 
 
 21. Lease, agreement, memorandum, or contract for the hire, use, or rent of 
 
 land or tenement, not exceeding one year 25 
 
 Exceeding one year and not exceeding three years 50 
 
 If exceeding three years 1. 00 
 
 22. Manifest for custom-house entry or clearance of cargo of any ship, vessel, 
 
 or steamer for aforeign port, registered tonnage not exceeding 300 tons . ] . 00 
 
 Exceeding 300 tons and not exceeding 600 tons 3. 00 
 
 Exceeding 600 tons 5.00 
 
 (Does not apply to vessels plying between ports of United States and 
 
 ports in British North America.) 
 
30 ARTICLES AND OCCUPATIONS SUBJECT TO TAX. 
 
 Kate of tax. 
 
 23. Mortgage, or pledge of lands, estate, or property, real or personal, 
 
 heritable, movable, or made for payment of definite sums of m oney, also 
 any conveyance of lands, estate, or property whatsoever, in trust, etc., 
 exceeding $1,000 and not more than $1,500 $0. 25 
 
 On each $500 or fractional part in excess of $1,500 25 
 
 (Same as above on all assignments or transfers.) 
 
 24. Passage tickets by any vessel from the United States to a foreign port, 
 
 costing not exceeding $30 1.00 
 
 More than $30 and not exceeding $60 3. 00 
 
 More than $60 5. 00 
 
 25. Power of attorney or proxy for voting at an election of officers of any 
 
 incorporated company or association, except religious, charitable, lit- 
 erary societies, or public cemeteries 10 
 
 26. Power of attorney to sell or convey real estate or to rent or lease the 
 
 same, to collect or receive rent, to sell or transfer stock, bonds, etc 25 
 
 (Papers used in the collection of pension, back pay, or bounty claims, or 
 claims for property lost in military or naval service are exempt.) 
 
 27. Protest : Upon the protest of every note, bill of exchange, acceptance, 
 
 check, or draft, or any marine protest 25 
 
 28. Telephone messages: Every person, firm, or corporation operating any 
 
 telephone line or lines is required to make, within the first fifteen days 
 of each month, a sworn statement to the collector of the number of 
 messages or conversations transmi tted over their lines during preceding 
 month for which a charge of 15 cents or more was imposed, and for 
 each of such messages or conversations to pay a tax of 01 
 
 29. Warehouse receipts for goods, merchandise, or property held on storage, 
 
 except agricultural products deposited by actual grower 25 
 
 Schedule B. — Proprietary. 
 
 MEDICINAL PROPRIETARY ARTICLES AND PREPARATIONS, ETC. 
 
 1. For and upon every packet, box, bottle, pot, or phial, etc., containing 
 
 any pills, powders, tinctures, waters (except natural spring waters and 
 carbonated natural spring waters), etc., maae and sold by any person 
 whatsoever, claiming any private formula, secret or occult art, etc., 
 sold under letters patent or trade-marks, etc., or recommended as reme- 
 dies or specifics for any disease, when such packet, box, bottle, or 
 
 phial, etc., shall not exceed the sum of 5 cents, at the retail price 00£ 
 
 When retail price exceeds 5 cents and does not exceed 10 cents OOf 
 
 When retail price exceeds 10 cents and does not exceed 15 cents 00} 
 
 When retail price exceeds 15 cents and does not exceed 25 cents 00| 
 
 And for each additional 25 cents or fractional part thereof OOf 
 
 2. Perfumery and cosmetics and other similar articles: 
 
 For and upon every packet, box, bottle, pot, or phial, etc., where such 
 packet, box, bottle, pot, phial, and contents shall not exceed in retail 
 
 price 5 cents O0J 
 
 When retail price exceeds 5 cents and does not exceed 10 cents 00$ 
 
 When retail price exceeds 10 cents and does not exceed 15 cents 00f 
 
 Wheu retail price exceeds 15 cents and does not exceed 25 cents OOf 
 
 And for each additional 25 cents of retail price or value or fractional part 
 
 thereof in excess of 25 cents 00| 
 
 3. Chewing gum or substitutes therefor : 
 
 For and upon each box, carton, jar, or package containing chewing gum, 
 
 when the retail value does not exceed $1 04 
 
 If exceeding $1, for each additional dollar or fractional part thereof 04 
 
 4. Sparkling or other wines when bottled for sale : 
 
 Upon each bottle containing 1 pint or less 01 
 
 Upon each bottle containing more than 1 pint 02 
 
 STAMP TAX NOT UNDER SCHEDULES A AND a. 
 
 On seats in parlor or palace cars and berths in sleeping cars (stamp to be 
 
 affixed to the ticket by the company) 01 
 
AKT1CLES AJMJJ OCCUPATIONS SUBJECT TO TAX. 31 
 
 TAX ON LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. 
 
 Bate of tax. 
 When the whole amount of personal property exceeds $10,000 in actual 
 value, passing from any person on or after June 13, 1898, taxes accrue and 
 should be paid before distribution to the legatees as follows : 
 
 Personal property valued over $10,000 and not over $25,000, the tax is : 
 
 1. Legatee being of lineal issue, or lineal ancestor, brother, or sister to the 
 
 person who died, for each and every $100 clear value $0. 75 
 
 2. Legatee being the descendant of a brother or sister of the person who 
 
 died, for each and every $100 clear value 1. 50 
 
 3. Where legatee is the brother or sister of the father or mother, or a descend- 
 
 ant of a brother or sister of the father or mother of the person who 
 
 died, for eaoh and every $100 clear value 3.00 
 
 4. Where legatee is the brother or sister of the grandfather or grandmother, 
 
 or a descendant of the brother or sister of the grand parents of the 
 person who died, for each and every $100 clear value - 4. 00 
 
 5. Where legatee shall be in any other degree of collateral consanguinity 
 
 than is hereinbefore stated, or a stranger in blood to the person who 
 died, or shall be a body politic or corporate, for eaoh and every $100 
 clear value 5. 00 
 
 Legacies, etc., passing to husband or wife of the person who died are exempt from 
 tax or duty. 
 
 Where the amount or value of the whole property left by the decedent exceeds 
 $25,000, the rates hereinbefore given are required to be multiplied as follows : 
 
 Over $25,000 and not over $100,000 by 1|. 
 
 Over $100,000 and not over $500,000, 'by 2. 
 
 Over $500,000 and not over $1,000,000 by 2|. 
 
 Over $1,000,000, by 3. 
 
 EXCISE TAXES ON PERSONS, FIRMS, COMPANIES, AND CORPORATIONS ENGAGED IN 
 REFINING PETROLEUM AND SUGAR, WHOSE GROSS ANNUAL RECEIPTS EXCEED 
 $250,000. 
 
 One-fourth of 1 per cent on groBs amount of receipts in excess of said sum. 
 
 BANKS AND BANKERS. 
 
 Circulation issued by any bank, etc., or person, per month yj of 1 p. ct. 
 
 Circulation exceeding 90 per cent of capital, in addition, per month. .. ^ of 1 p. ct. 
 
 Banks, etc., on amount of notes of any person, State bank, or State 
 
 banking association, used for circulation and paid out 10 per cent. 
 
 Banks, etc., bankers, or associations, on amount of notes of any town, 
 
 city, or municipal corporation paid out by them 10 per cent. 
 
 Every person, firm, association, other than national-bank associations, 
 and every corporation, State bank, or State banking association, 
 on the amount of their own notes used for circulation and paid out 
 by them 10 percent. 
 
 Every such person, firm, association, corporation, State bank, or State 
 banking association, and also every national banking association 
 on the amount of notes of any person, firm, association, other 
 than a national banking association, or of any corporation, State 
 bank, or State banking association, or of any town, city or munic- 
 ipal corporation, used for circulation and paid out by them 10 per cent. 
 
 PLAYING CARDS. 
 
 Playing cards, per pack, containing not more than fifty-four cards $0. 02 
 
 TAXES NOT PAYABLE BY STAMPS. 
 
 Tax on deficiencies in production of spirits. 
 
 on excess of materials used in production of spirits. 
 
 on circulation of banks and bankers. 
 
 on notes paid out by banks and others. 
 On telephone messages. 
 
 On policies of life insurance issued on industrial or weekly payment plan. 
 Excise taxes on persons, firms, companies, and corporations engaged in refining 
 
 petroleum and sugar. - 
 Legacies and distributive shares of personal property. 
 Special tax on banks and bankers. 
 Penalties of 50 per cent and 100 per cent. 
 
32 
 
 ARTICLES AND OCCUPATIONS SUBJECT TO TAX. 
 
 Table of certain special taxes and 50 per cent penalties. 
 [Where the amounts are not divisible by 24.] 
 
 Commenc- 
 ing busi- 
 nessin— 
 
 No. of 
 months 
 liable. 
 
 Tax or 
 
 
 
 Annual rate, in dollars and cents. 
 
 
 
 penalty. 
 
 $5 
 $0.42 
 
 $10 
 
 $15 
 
 $20 
 
 $25 
 
 $50 
 
 $100 
 
 $200 
 
 $250 
 
 June 
 
 1 
 
 /Tax .... 
 \Penalty. 
 
 $0.83 
 
 $1.25 
 
 $1.67 
 
 $2.08 
 
 $4.17 
 
 $8.33 
 
 $16. 67 
 
 $20. 83 
 
 .21 
 
 .42 
 
 .63 
 
 .83 
 
 1.04 
 
 2.08 
 
 4.17 
 
 8.33 
 
 10.42 
 
 May 
 
 
 /Tax 
 
 \Penalty. 
 
 .83 
 
 1.67 
 
 2.50 
 
 3.33 
 
 4.17 
 
 8.33 
 
 16.67 
 
 33.33 
 
 41.67 
 
 2 
 
 .42 
 
 .83 
 
 1.25 
 
 1.67 
 
 2.08 
 
 4.17 
 
 8.33 
 
 16.67 
 
 20.83 
 
 April 
 
 
 /Tax .... 
 \ Penalty. 
 
 1.25 
 
 2.50 
 
 3.75 
 
 5.00 
 
 6.25 
 
 12.50 
 
 25.00 
 
 50.00 
 
 62.50 
 
 3 
 
 .63 
 
 1.25 
 
 1.88 
 
 2.50 
 
 3.13 
 
 6.25 
 
 12.50 
 
 25.00 
 
 31.25 
 
 March ... 
 
 
 /Tax .... 
 \Penalty. 
 
 1.67 
 
 3.33 
 
 5.00 
 
 6.67 
 
 8.33 
 
 16.67 
 
 33.33 
 
 66.67 
 
 83.33 
 
 4 
 
 .83 
 
 1.67 
 
 2.50 
 
 3.33 
 
 4.17 
 
 8.33 
 
 16.67 
 
 33.33 
 
 41.67 
 
 February 
 
 
 (Tax 
 
 2.08 
 
 4.17 
 
 6.25 
 
 8.33 
 
 10.42 
 
 20. 83 
 
 41.67 
 
 83.33 
 
 104. 17 
 
 5 
 
 \Penalt.y. 
 
 1.04 
 
 2.08 
 
 3.13 
 
 4.17 
 
 5.21 
 
 10.42 
 
 20.83 
 
 41.67 
 
 52.08 
 
 January.. 
 
 6 
 
 /Tax .... 
 \Penalty. 
 
 2.50 
 
 5.00 
 
 7.50 
 
 10.00 
 
 12.50 
 
 25.00 
 
 50.00 
 
 100. 00 
 
 125. 00 
 
 1.25 
 
 2.50 
 
 3.75 
 
 5.00 
 
 6.25 
 
 12.50 
 
 25.00 
 
 50.00 
 
 62.50 
 
 December 
 
 7 
 
 /Tax .... 
 \ Penalty. 
 
 2.92 
 
 5.83 
 
 8.75 
 
 11.67 
 
 14.58 
 
 29.17 
 
 58.33 
 
 116. 67 
 
 145. 83 
 
 1.46 
 
 2.92 
 
 4.38 
 
 5.83 
 
 7.29 
 
 14.58 
 
 29.17 
 
 58. 33 
 
 72.92 
 
 November 
 
 8 
 
 /Tax 
 
 IPenaltv. 
 
 3.33 
 
 6.67 
 
 10.00 
 
 13.33 
 
 16.67 
 
 33.33 
 
 66.67 
 
 133. 33 
 
 166. 67 
 
 1.67 
 
 3.33 
 
 5.00 
 
 6.67 
 
 8.33 
 
 16.67 
 
 33.33 
 
 66.67 
 
 83.33 
 
 October . . 
 
 9 
 
 /Tax ..".. 
 \Penalty. 
 
 3.75 
 
 7.50 
 
 11.25 
 
 15.00 
 
 18.75 
 
 37.50 
 
 75.00 
 
 150. 00 
 
 187. 50 
 
 1.88 
 
 3.75 
 
 5.63 
 
 7.50 
 
 9.38 
 
 18.75 
 
 37.50 
 
 75.00 
 
 93.75 
 
 September 
 
 10 
 
 /Tax 
 
 \Penalty. 
 
 4.17 
 
 8.33 
 
 12.50 
 
 16.67 
 
 20.83 
 
 41.67 
 
 83.33 
 
 106. 67 
 
 208. 33 
 
 2.08 
 
 4.17 
 
 6.25 
 
 8.33 
 
 10.42 
 
 20.83 
 
 41.67 
 
 83.33 
 
 104. 17 
 
 August . . 
 
 11 
 
 /Tax .... 
 \Penalty. 
 
 4.58 
 
 9.17 
 
 13.75 
 
 18.33 
 
 22.92 
 
 45.83 
 
 91.67 
 
 183.33 
 
 229. 17 
 
 2.29 
 
 4.58 
 
 6.88 
 
 9.17 
 
 11.46 
 
 22.92 
 
 45.83 
 
 91.67 
 
 114. 58 
 
 July 
 
 12 
 
 fTax .... 
 
 5.00 
 
 10. (10 
 
 15.00 
 
 20.00 
 
 25.00 
 
 50.00 
 
 100. 00 
 
 200. 00 
 
 250. 00 
 
 \Penalty. 
 
 2.50 
 
 5.00 
 
 7.50 
 
 10.00 
 
 12.50 
 
 25.00 
 
 50.00 
 
 100. 00 
 
 125. 00 
 
LIST OF COLLECTION DISTRICTS. 33 
 
 INTERNAL-REVENUE COLLECTION DISTRICTS IN TEE UNITED STATES, 
 WITH LOCATION OF COLLECTORS' OFFICES. 
 
 Alabama. — Collector's office, Birmingham. 
 
 Alaska. — See collector, Portland, Oreg. 
 
 Arizona. — Consolidated with New Mexico. Collector's office, Santa Fe, N. Mex. 
 
 Arkansas. — Collector's office, Little Rock. 
 
 California.— First district, collector's office, San Francisco; fourth district, col- 
 lector's office, Sacramento. 
 
 Colorado. —Collector's office, Denver. 
 
 Connecticut. — Collector's office, Hartford. 
 
 Dakota (North and South.) — Consolidated with Nebraska. Collector's office, 
 Omaha, Nebr. 
 
 Delaware. — Consolidated with Maryland. Collector's office, Baltimore, Md. 
 
 District of Columbia — Consolidated with Maryland. Collector's office, Balti- 
 more, Md. 
 
 Florida. — Collector's office, Jacksonville. 
 
 Georgia. — Collector's office, Atlanta. 
 
 Idaho.— Consolidated with Montana. Collector's office, Helena, Mont. 
 
 Illinois. — First district, collector's office, Chicago ; fifth district, collector's office, 
 Peoria; eighth district, collector's office, Springfield; thirteenth district, collector's 
 office, East St. Louis. 
 
 Indiana. — Sixth district, collector's office, Lawrenceburg ; seventh district, col- 
 lector's office, Terre Haute. 
 
 Indian Territory. — See collector, Leavenworth, Kans. 
 
 Iowa. — Third district, collector's office, Dubuque; fourth district, collector's office, 
 Burlington. 
 
 Kansas. — Collector's office, Leavenworth. 
 
 Kentucky. — Second district, collector's office, Owensboro; fifth district, collector's 
 office, Louisville ; sixth district, collector's office, Covington ; seventh district, col- 
 lector's office, Lexington; eighth district, collector's office, Danville. 
 
 Louisiana. — Collector's office, New Orleans. 
 
 Maine. — Consolidated with New Hampshire. Collector's office, Portsmouth, N. H. 
 
 Maryland. — Collector's office, Baltimore. 
 
 Massachusetts. — Collector's office, Boston. 
 
 Michigan. — First district, collector's office, Detroit; fourth district, collector's 
 office, Grand Rapids. 
 
 Minnesota.— Collector's office, St. Paul. 
 
 Mississippi. — Consolidated with Louisiana. Collector's office, New Orleans, La. 
 
 Missouri. — First district, collector's office, St. Louis; sixth district, collector's 
 office, Kansas City. 
 
 Montana — Collector's office, Helena. 
 
 Nebraska. — Collector's office, Omaha. 
 
 Nevada. — Consolidated with fourth district of California. Collector's office, Sac- 
 ramento, Cal. 
 
 New Hampshire. — Collector's office, Portsmouth. 
 
 New Jersey. — First district, collector's office, Camden ; fifth district, collector's 
 office, Newark. 
 
 New Mexico. — Collector's office, Santa Fe. 
 
 New York. — First district, collector's office, Brooklyn ; second district, collector's 
 office, New York; third district, collector's office, New York; fourteenth district, 
 collector's office, Albany ; twenty-first district, collector's office, Syracuse ; twenty- 
 eighth district, collector's office, Rochester. 
 
 North Carolina. — Fourth district, collector's office, Raleigh ; fifth district, collector's 
 office, Asheville. 
 
 Ohio.— First district, collector's office, Cincinnati; tenth district, collector's office, 
 Toledo; eleventh district, collector's office, Chillicothe; eighteenth district, col- 
 lector's office, Cleveland. 
 
 Oklahoma Territory. — See collector, Leavenworth, Kans. 
 
 Oregon. — Collector's office, Portland. 
 
 10228 3 
 
34 LIST OP COLLECTION DISTRICTS. 
 
 Pennsylvania. — First district, collector's office, Philadelphia; ninth district, col- 
 lector's office, Lancaster; twelfth district, collector's office, Scranton; twenty -third 
 district, collector's office, Pittsburg. 
 
 Rhode Island.— Consolidated with Connecticut. Collector's office, Hartford, Conn. 
 
 South Carolina. — Collector's office, Columbia. 
 
 Tennessee. — Second district, collector's office, Knoxville; fifth district, collector's 
 office, Nashville. 
 
 Texas. — Third district, collector's office, Austin ; fourth district, collector's office, 
 Dallas. 
 
 Utah. — Consolidated with Montana. Collector's office, Helena, Mont. 
 
 Vermon i. — Consolidated with New Hampshire. Collector's office, Portsmouth, N. H. 
 
 Virginia. — Second district, collector's office, Petersburg; sixth district, collector's 
 office, Alexandria. 
 
 Washington. — Consolidated with Oregon. Collector's office, Portland, Oreg. 
 
 West Virginia. — Collector's office, Parkersburg. 
 
 Wisconsin. — First district, collector's office, Milwaukee; second district, collector's 
 office, Madison. 
 
 Wyoming. — Consolidated with Colorado. Collector's office, Denver, Colo. 
 
SUPREME COUET DECISIONS. 
 
 35 
 
 SUPREME COUMT DECISIONS IN INTERNAL-REVENUE GASES. 
 
 Actions to recover back taxes paid. 
 
 Philadelphia v. Colleotor, 5 Wall., 720. 
 
 Braun v. Sauerwein, 10 Wall., 218. 
 
 The Colleotor v. Hubbard, 12 Wall., 1 ; 13 Int. Rev. 
 Kec, 189. 
 
 Erskine v. "Van Arsdale, 15 Wall., 75. Interest. 
 
 Stewart v. Barnes, 153 XT. S., 456. Interest. 
 
 Cheatham et al. v. United States (Norvell, collect- 
 or), 92 TJ. S., 85 1 22 Int. Eev. Eec, 311. 
 
 United States v. Savings Bank, 104 U. S., 728; 28 
 Int. Eev. Eec, 87. The presentation of a claim 
 for refund to collector is in legal effect a piesen- 
 tation to the Commissioner. 
 
 James v. Hicks, 110 U. S., 272. 
 
 Kings County Savings Institution v. Blair, 116 U. 
 S.,200; 32 int. Eev. Eec, 30. 
 
 Payment of a judgment against the collector. Sec. 
 8280. Certificate of probable cause. 
 
 United States v. Frederick Frerichs, 34 Int. Eev. 
 Eec, 39: 124 U.S., 315. 
 
 Assessments, legal effect of. 
 
 Clinkenbeard v. United States, 21 Wall., 65; 21 
 
 Int. Eev. Eec, 37. 
 United States v. Eindskopf, 105 U. S., 418 ; 28 Int. 
 
 Eev. Eec, 141. 
 
 Suits against officers for damages, injunctions, etc. 
 
 Haffln v. Mason, 15 Wall., 671 ; 17 Int. Eev. Eec, 
 1 18. Suit for trespass. 
 
 Erskine v. Hohnbach, 14 Wall., 643; 17 Int. Eev. 
 Eec, 19; Harding v. Woodcock, 137 U. S., 43. 
 Assessnient protects the collector. 
 
 Stacey v. Emery, 7 Otto, 642 ; 24 Int. Eev. Eec, 378. 
 Proceedings against supervisor. 
 
 Averill, collector, v. Smith, 17 Wall., 82; 17 Int. 
 Eev. Eec, 171. Trespass on account of a seiz- 
 ure. Trespass will not lie unleBS it appears 
 that the act was tortious or unauthorized. 
 
 Snyder v. Marks, 109 U. S.,189; 29 Int. Eev. Eec, 
 403. Injunction. A bill in equitywill not lie 
 to enjoin a collector from collecting taxes. 
 
 United States v. J. M. Cummings et al., 130 U. S-, 
 453; 35 Int. Eev. Eec, 142. Claim for damages 
 alleged to have been sustained in consequence 
 of certain acts of Collector Bailey. 
 
 White, collector, v. Berry (1898), 170 U. S., 366. 
 Civil-service act. 
 
 Commissions and compensation of collectors. 
 
 United States v. Wilcox, 5 Otto, 661 ; 21 Int. Eev. 
 
 Eec, 22. 
 United States v. Pardon, 9 Otto, 10; 25 Int. Eev. 
 
 Eec, 55. Suspension of collector by supervisor 
 
 upon charges of fraud. 
 United States?). Landram, 118 U. S., 81; 32 Int. 
 
 Eev. Eec, 151. 
 
 Taxes not assessed may be sued for. 
 
 Dollar Savings Bank v. United States, 19 Wall., 
 227 ; 19 Int. Eev. Eec, 89 ; 22 Int. Eev. Eec, 310. 
 
 Taxes not assessed may be sued for — Continued. 
 
 King v. United States, 9 Otto, 229; 25 Int. Eev. 
 Eec, 175. 
 
 Suits on collectors' bonds. 
 
 Hall v. United States, 1 Otto, 559. 
 
 Soule v. United States, 10 Otto, 8; 26 Int. Eev. 
 
 Eec, 4. Direction of Commissioner considered 
 
 as direction of Secretary. 
 United States v. Kimball, 11 Otto, 726. 
 United States v. Hough, 13 Otto, 71. 
 Butler v. United States, 21 Wall., 272. 
 United States v. Jackson, 14 Otto, 41 ; 28 Int. Eev. 
 
 Rec, 12. 
 King v. United States, 99 U. S., 229; 25 Int. Eev. 
 
 Rec, 175. Suit on the bond of Harry Chase, col- 
 lector. 
 United States v. Hunt, 15 Otto, 183; 28 Int. Eev. 
 
 Eec, 134. 
 United States v. Stone, 16 Otto, 525. 
 United States v. Flanders, 112 U. S., 88; 30 Int. 
 
 Eev. Eec, 397. 
 
 Compromise — power and effect. 
 
 Dorsheimer v. United States, 7 Wall., 166 ; 10 Int. 
 
 Rev. Eec, 131. 
 United States v. Chouteau, 102 U. S., 6U3; 27 Int. 
 
 Eev. Eec, 49. 
 United States v. Ulrici et al., 102 U. S., 612 ; 27 Int. 
 
 Eev. Eec, 51. 
 
 Brokers, banks, and bankers. 
 
 United States v. Cutting, 3 Wall., 441. 
 United States v. Fisk, 3 Wall., 445. 
 Collector v. Doswell & Co., 16 Wall., 156. 
 Warren v. Shook, 91 U. S., 704; 22 Int. Eev. Eec, 
 
 77. 
 Selden v. Equitable Trust Company, 94 U. S., 419 ; 
 
 23 Int. Eev. Eec, 171. 
 Bank for Savings v. Collector, 3 Wall., 495. 
 Oulton v. Savings Institution, 17 Wall., 109; 17 
 
 Int. Eev. Eec, 170. 
 Cary v. Savings Union, 22 Wall., 38 ; 21 Int. Eev. 
 
 Eec, 84. 
 Bailey, collector, v. Clark et al., 21 Wall., 284; 21 
 
 Int. Eev. Eec, 133. 
 United States v. Wilson, 106 U. S., 620. Certifi- 
 cates of indebtedness issued by a corporation 
 
 not taxable as circulation under section 3408, 
 
 unless intended to circulate as money. 
 Nevada Bank v. Sedgwick, collector, 14 Otto, 111; 
 
 27 Int. Eev. Eec, 382. 
 United States v. Mann, 5 Otto, 580; 24 Int. Eev. 
 
 Eec, 20. Section 3177. 
 Savings Bank v. Archbold, 14 Otto, 708; 28 Int. 
 
 Eev. Eec, 175. 
 Slack v. Tucker & Co. (23 Wall., 330). Defining 
 
 commercial broker, commission merchant, and 
 
 factor. 
 
36 
 
 SUPREME COURT DECISIONS. 
 
 Brokers, banks, and bankers — Continued. 
 
 Richmond v. Blake, 132 U. S.,592; 36 Int. Rev. 
 
 Rec. 21. 
 Manhattan Company v. Blake, 148 U. S., 412. 
 
 Notes used for circulation, section S413. 
 
 Veazie Bank v. Fenno, 8 Wall., 533 ; 10 Int. Rev. 
 Rec, 195. Law declared constitutional. 
 
 United States v. Van Auken, 6 Otto, 366; 24 Int. 
 Rev. Rec, 204. Indictment under section 3583. 
 
 Merchants' National Bank v. United States, 101 U. 
 S., 1. Tax on notes of a municipal corporation 
 paid out by national bank constitutional. 
 
 Hollister v. Zion's Cooperative Mercantile Insti- 
 tution, 111 U. S , 62; 30 Int. Rev. Rec, 111. Tax 
 limited to obligations payable in money. 
 
 "Willis, collector, v. Belleville Nail Company. 
 Same. 
 
 Stamps. 
 
 United States v. G-oldback, 102 U. S., 623. Com- 
 missions. 
 
 Folger v. United States, 103 U. S., 30; 27 Int. Rev. 
 Rec, 103. Assistant United States Treasurei 
 not entitled to commissions for selling stamps. 
 
 Jessup v. United States, 106 U. S., 147. Bond for 
 stamps. 
 
 Swift Co. b. United States, 105 U. S., 691; 111 U. 
 S., 22; 28 Int. Rev. Rec, 149. Commissions to 
 purchasers of stamps furnishing their own dies. 
 
 Bechtel v. United States, 101 U. S., 597. Suit on 
 match manufacturer's bond. 
 
 Campbell v. Wilcox. 10 Wall., 421. Stamp on note. 
 
 United States v. Isham, 17 Wall., 496; 19 Int. Rev. 
 Rec, 84. Liability of instrument to stamp duty 
 depends on its form. In case of doubt as to lia- 
 bility the construction of the law should favor 
 exemption. 
 
 Pngh v. McCormick,14 Wall.,36L; 15 lot. Rev. 
 Rec, 96. 
 
 Hall v. Jordan, 19 Wall., 271. Stamp on deed. 
 
 United States v. Buzzo, 18 Wall., 125. Stamp on 
 draft. 
 
 Hollister v. Benedict & Burnham Manufacturing 
 Company, 113 U. S., 59; 31 Int. Rev. Rec, 30. 
 Alleged infringement of patent. 
 
 Fletchers. Blake, 131 U. S., appendix ; 27 Int. Rev. 
 Rec, 6. Alleged infringement of patent. 
 
 United States v. Kaufman, 96 U. S., 5G7. Action 
 to recover value of returned special-tax stamps. 
 
 United States v. American Tobacco Company 
 (1897), 166 U. S., 468. Claim for reimbursement 
 for stamps destroyed by fire. 
 
 Nicol v. Ames; United States v. Ingwersen; 173 
 U. S., 509. Under Schedule A, act June 13, 1898. 
 
 Distilled spirits. 
 
 United States v. Singer, 15 Wall., 112; 17 Int. Rev. 
 
 Rec, 9. Capacity .tax. 
 Collector v. Beggs, 17 Wall., 182; 17 Int. Rev. 
 
 Rec, 164. Capacity tax. 
 Pahlman v. The Collector, 20 Wall., 189; 19 Int. 
 
 Rev. Rec., 171. Capacity tax. 
 Weitzel v. Rabe, 13 Otto, 340. Capacity tax. 
 Weitzel v. Caldwell, 13 Otto, 340. Capacity tax. 
 Weitzel v. Kayser, 13 Otto, 344. Capacity tax. 
 
 Distilled spirits— Continued. 
 
 Peabody v. Stark, 16 Wall, 240; 17 Int. Rev. Rec, 
 
 106. Survey. 
 United States v. Ferrary, 3 Otto, 625; 22 Int. Rev. 
 
 Rec, 394. Survey. 
 Wright v. United States, 108 U. S., 281. Survey. 
 Stoll v. Pepper, 7 Otto, 438 ; 25 Int. Rev. Rec, 2. 
 
 Tax on excess of material us«sd. 
 Felton v. United States, 6 Otto. 699 ; 24 Int. Rev. 
 
 Rec, 252. Intent. Section 3456. 
 United States v. Simmons, 6 Otto, 360 ; 24 Int. Rev. 
 
 Rec, 347. Intent. Section 3266. 
 Hartman v. Bean, 9 Otto, 393 ; 25 Int. Rev. Rec, 
 
 141. Lien on spirits in warehouse. 
 Dair v. United States, 16 Wall, 1; 18 Int. Rev. 
 
 Rec, 10. Distiller's bond. 
 Thompson v. United States, 142 U. S., 471. Tax is 
 
 required to be paid on spirits lost in distillery 
 
 warehouse by evaporation, after the filing of 
 
 export bond, but before actual withdrawal. 
 One hundred and ninety-nine Barrels of Whisky 
 
 v. United States, 4 Otto, 86. Burden of proof. 
 United States v. Bennett, 15 Wall., 660. Bonded 
 
 warehouses. 
 United States v. Ford, Whisky Cases, 9 Otto, 594; 
 
 25 Int. Rev. Rec, 127. Testimony of accomplices. 
 Hart v. United States, 5 Otto, 316. United States 
 
 v. Witten, 143 U. S., 76; 38 Int. Rev. Rec, 46. 
 
 Distiller's bond. Government not responsible 
 
 for laches of officers. 
 United States v. Boecker et al. t 21 Wall., 652; 21 
 
 Int. Rev. Rec, 78. Sureties not liable when 
 
 business is carried on at a place other than that 
 
 mentioned in bond. 
 United States v. Hodson, 10 Wall., 395. Distiller's 
 
 bond, construction of statute, revenue laws to 
 
 be construed libeially. 
 Finch v. United States, 12 Otto, 269 ; 26 Int. Rev. 
 
 Rec, 410. Meter case. Section 3249. 
 Tice v. United States, 99 U. S., 286. Meter case. 
 
 Section 3249. 
 Dobbin's Distillery v. United States, 6 Otto, 395; 
 
 24 Int. Rev. Rec, 21. Forfeiture of distillery 
 
 when owner is innocent. 
 United States v. Powell, 14 Wall., 493 ; 17 Int. Rev. 
 
 Rec, 18. Storekeepers' salaries. Liability of 
 
 bond. 
 Insurance Companies v. Thompson, 5 Otto, 547. 
 
 Spirits in warehouse destroyed by tire. 
 Farrell v. United States, 9 Otto, 221 ; 25 Int. Rev. 
 
 Rec, 83. Spirits in warehouse destroyed by fire. 
 United States v. Alexander et al., 110 U. S,, 325. 
 
 Spirits destroyed by fire. 
 United States v. Ulrici et al. t 111 U. S., 38; 30 Int. 
 
 Rev. Rec, 111. Spirits forfeited and sold sub- 
 ject to tax. 
 United States v. Forty- three Gallons Whisky, 108 
 
 U. S., 491 ; 29 Int. Rev. Rec, 188. Selling spirits 
 
 in Indian Territory. 
 Salt Lake City v. Hollister, collector, 118 U. S., 
 
 256; 32 Int. Rev. Rec, 158. Tax on spirits dis- 
 tilled by the city. 
 United States v. Morris Spiegel, 116 U. S., 270; 32 
 
 Int. Rev. Rec, 54. Imported spirit stamps. 
 Thatcher's Distilled Spirits, 13 Otto, 679; 27 Int. 
 
 Rev. Rec, 144. Section 3451. 
 
SUPREME COURT DECISIONS. 
 
 37 
 
 Distilled spirits — Continued. 
 
 United States v. Two Hundred Barrels Whisky, 
 95 XT. S., 571 ; 24 Int. Rev. Rec, 3. Section 3456, 
 old section 96. 
 
 Henderson's Distilled Spirits, 14 "Wall., 44; 15 Int. 
 Rev. Rec, 119. Forfeiture relates back to tirae 
 offense was committed. 
 
 Harrington's Distilled Spirits, 11 Wall., 356; 13 
 Int. Rev. Rec, 193. Section 3453. Confusion 
 and mixture of goods by rectification. 
 
 Osborne v. United States, 19 Wall., 577; 20 Int. 
 Rev. Rec, 126. Liability of sureties "when dis- 
 tillery premises are encumbered. 
 
 Clinkenbeard v. United States, 21 Wall., 65; 21 
 Int. Rev. Rec, 37. Assessment. 
 
 Chaffee & Co. v. United States, 18 Wall., 516; 20 
 Int. Rev. Rec, 23. Section 3453. Burden of 
 proof. 
 
 Coffee v. United States, 116 U.S., 427, 436; 32 Int. 
 Rev. Rec, 38, 39. 
 
 Chicago Distilling Company v. Stone, 140 U. S., 
 647. Assessment against distiller for material 
 used in excess of capacity of distillery should 
 be based on real average spirit-producing ca- 
 pacity of the distillery and not on a fictitious 
 capacity for any particular day or days. 
 
 United States v. Stowell, 133 U. S., 1 ; 36 Int. Rev. 
 Rec, 30. Section 3281 construed. 
 
 Mansfield v. Excelsior Refinery Company, 135 
 U.S., 326; 36 Int. Rev. Rec, 365. Sale under 
 distraint. 
 
 Dunlap v. United States (1899), 173 U. S., 65. 
 Rebate of tax on alcohol used in the arts. 
 
 Tobacco . 
 
 The Cherokee Tobacco, 11 Wall.. 616. Internal- 
 revenue laws extend over Indian Territory. 
 An act of Congress supersedes a prior treaty. 
 
 Henderson's Tobacco, 11 Wall., 652. Where two 
 acts are repugnant the latter act operates as a 
 repeal of the former. 
 
 Lilienthal's Tobacco v. United States, 97 U. S., 237 ; 
 24 Int. Rev. Rec, 60. Section 3453. Burden of 
 proof, etc. 
 
 Ryan v. United States, 19 Wall., 514. Sureties 
 liable on transportation bond, notwithstanding 
 carelessness of inspector. 
 
 Jones, executor of Stockdale, collector, v. Black- 
 well, 100 U. S., 599. Tobacco in bonded ware- 
 house June 14, 1872, liable to what tax? 
 
 Jones, executor of Stockdale, collector, v. Ben- 
 thuysen,103U.S.,87; 27 Int. Rev. Rec, 145; 115 
 U.S., 464. Tax on sales. Stamp affixed and 
 canceled becomes merged in the value of the 
 tobacco. 
 
 Venable v. Richards, 105 U.S., 636; 28 Int. Rev. 
 Rec, 162. Snuff defined. 
 
 Ludloff v. United States, 108U. S., 176; 29 Int. Rev. 
 Rec, 125. Factory of cigar manufacturer must 
 be separated from sales room. Circular 181 . 
 
 Pace v. Burgess, 92 U.S., 372; 22 Int. Rev. Rec, 
 145.' Exportation stamp constitutional. 
 
 Burgess v. Salmon, 97 U. S., 381 ; 25 Int. Rev. Rec, 
 31. Time act takes effect, affirming 1 Hughes, 
 356; 21 Int. Rev. Rec, 333. 
 
 Tobacco — Continued. 
 
 Turpin o. Burgess, 117 U. S., 504 ; 32 Int. Rev. Rec, 
 1 19. Reaffirming Pace v. Burgess. 
 
 United States v. Snyder, 149 U.S., 210. The lien 
 imposed on real estate by section 3207, R. S., to 
 secure payment of internal -revenue taxes is not 
 subjectto the laws of the State in which thereal 
 estate is situated respecting recording or regis- 
 tering mortgages or liens. 
 
 Fermented liquors. 
 
 Bergdollv. Pollock, 50tto, 337; 24 Int. Rev. Rec, 2. 
 Dandelet v. Smith, 18 Wall, 642. 
 United States v. Kaufman, 96 U. S., 567. Brewer's 
 special-tax stamp. Refund. 
 
 Oleomargarine. 
 
 United States v. Eaton, 144 U. S., 677. Depart- 
 mental regulations made in pursuance of law, 
 while having the force of law, do not have the 
 effect of making that a criminal offense which is 
 not expressly made criminal by the statute. 
 
 In re Kollock, 165 U. S., 526 ; 43 Int. Rev. Rec, 170. 
 
 Income and dividends. 
 
 Collector v. Day, 11 Wall., 113; 13 Int. Rev. Rec, 
 
 141. Income. The General Government can not 
 
 tax the salary of a judicial officer of a State. 
 Gray v. Darlington, 15 Wall., 63. Advance in value 
 
 does not constitute gains. 
 Springer v. United States, 12 Otto, 586; 27 Int. 
 
 Rev. Rec, 78. Tax on income not a direct tax. 
 Pacific Insurance Company v. Soule, 7 Wall., 433. 
 
 Tax on dividends of insurance companies not a 
 
 direct tax. 
 Stockdale v. Atlantic Insurance Company, 20 
 
 Wall., 323; 19 Int. Rev. Rec, 169. 
 Blake v. National Banks, 23 Wall., 307; 21 Int. 
 
 Rev. Rec, 114. Last five months of 1870. 
 Pollock v. The Farmers' Loan and Trust Co. ; 
 Hyde v. The Continental Trust Co. of N. Y., 
 
 157U.S.,429; 158U.S..601. Income Tax Cases. 
 
 Unconstitutionality of income tax of 1894. 
 
 Railroads. 
 
 Railroad Company v. Jackson, 7 Wall., 262. Tax 
 on interest is tax on bondholder. As to non- 
 resident aliens. 
 
 Haight v. Railroad Company, 6 Wall., 15; 8 Int. 
 Rev. Rec, 91. Tax on interest is tax on bond- 
 holder. 
 
 United States v. Baltimore and Ohio Railroad Com- 
 pany, 17 Wall., 322 ; 19 Int. Rev. Rec, 43. Con- 
 gress did not intend to tax property of States or 
 municipal corporations. 
 
 Earnest. The Railroads, 17 Wall., 294 ; 17 Int. Rev. 
 Rec, 82, 107. Tax on interest is tax on corpora- 
 tion. 
 
 Bailey, collector, v. "New York Central Railroad 
 Company, 22 Wall., 604; 21 Int. Rev. Rec, 121; 
 16 Otto., 109; 28 Int. Rev. Rec, 368. 
 
 Grant v. Hartford and New Haven Railroad Com- 
 pany, 3 Otto, 225 ; 22 Int. Rev. Rec, 402. 
 
 Erskine v. Milwaukee and St. Paul Railway Com- 
 pany, 4 Otto, 619; 24 Int. Rev. Rec, 90. 
 
3* 
 
 SUPREME COURT DECISIONS. 
 
 Railroads — Continued. 
 
 Elliott v. Railroad Company, 9 Otto, 573; 25 Int. 
 
 Rev. Rec, 56. 
 Improvement Company v. Slack, 10 Otto, 648; 26 
 
 Int. Rev. Rec.,23. 
 Railway (Eastern Kentucky) v. Slack, 10 Otto, 
 
 659 ; 26 Int. Rev. Rec, 101. 
 Railroad Company (Michigan Central) v. Collectoi 
 
 (Slack), 10 Otto, 595 ; 26 Int. Rev. Rec, 60. Tax 
 
 on interest is tax on corporation. 
 Railroad Company (Western Union) v. United 
 
 States, 11 Otto, 543 ; 26 Int. Rev. Rec, 165. 
 Little Miami, Columbus and Xenia Railroad Com- 
 pany v. United States, 108 V. S., 277 : 26 Int. Rev. 
 
 Rec, 101. 
 Memphis and Charleston Railroad Company v. 
 
 United States, 108 U.S., 228; 29 Int. Rev. Rec, 
 
 131. 
 United States v. Erie Railway Company, 16 Otto, 
 
 327, 703; 29 Int. Rev. Rec, 58; 17 Otto, 1. Tax 
 
 on interest, tax on corporation. 
 Sioux City and Pacific Railroad Company v. United 
 
 States, 110 U. S., 205 ; 30 Int. Rov. Rec, 38. 
 United States v. Indianapolis and St. Louis Rail- 
 road Company, 113 U.S., 711; 31 Int. Rov. Rec, 
 
 103. 
 United States O.Philadelphia and Reading Rail- 
 road Company, 123 U.S., 113; 33 Int. Rev. Rec, 
 
 383. 
 Marquette, Houghton and Ontonagon Railroad 
 
 Company v. United States, 123 U. S., 722; 34 Int. 
 
 Rev. Rec, 1. 
 
 Legacies and successions. 
 
 Scholey v. Rew, 23 Wall.. 331. Law constitutional. 
 Mason v. Sargent, 104 U. S., 689; 28 Int. Rev. Rec, 
 
 89. Legacies not taxable where payable after 
 
 October 1, 1870. 
 Clapp v. Mason, 94 U. S., 589; 23 Int. Rev. Rec, 
 
 144. The duty imposed on successions extended 
 
 only to successions to which successors became 
 
 entitled in possession prior to October 1, 1870. 
 Stnrgesr. United States, 117 U. S-, 363. Same as 
 
 Mason v. Sargent. 
 Wright v. Blakeslee, 101 U. S., 174; 26 Int. Rev. 
 
 Rec, 179. 
 
 Gross receipts? special taxes, and miscellaneous. 
 
 McGuire v. The Commonwealth, 3 Wall., 387. Pay- 
 ment of special tax does not authorize business 
 in violation of State laws. 
 
 Pervear v. The Commonwealth, 5 "Wall., 475. 
 Same. 
 
 License Tax Cases, 5 Wall. , 462 ; 6 Int. Rev. Rec, 
 36. Licenses, are mere receipts for taxes. 
 
 United States v. Adam Glab, 9 Otto. 225; 25 Int. 
 Rev. Rec, 84. Change of firm. 
 
 Boylan v. United States, 10 Wall., 58. Manufac- 
 tured goods. 
 
 United States v. Smith, 8 Wall., 587. 
 
 United States v. Dewitt, 9 Wall., 41. 
 
 Cheney v. Van Arsdale, 15 Wall., 68. Manufac- 
 tured goods. 
 
 Steamboat Company v. The Collector (Pleason- 
 ton), 18 Wall., 478. Gross receipts. 
 
 Hamilton v. Dillin, 21 Wall., 73. 
 
 (Irons receipts, special taxes, etc.— Continued. 
 
 Slack v. Tucker & Co., 23 Wall., 321 ; 21 Int. Rev. 
 
 Rec, 141. Sale by manufacturer at place of 
 
 business. 
 Gas Company v. Pittsburg, 100 U. S., 219. Gas. 
 United States v. E. L. Jordan, 113 U. S., 419; 31 
 
 Int. Rev. Rec, 79. Interpretation of act of re- 
 lief. 
 Retzer v. Wood, 109 U. S.,185; 29 Int. Rev. Rec, 
 
 394. Express carriers. 
 United States v. Wilson, 118 U. S., 86. Real estate 
 
 case. 
 Sanborn v. United States, 135 U. S., 271; 36 Int. 
 
 Rev. Rec, 142. 
 
 Practice and jurisdiction. 
 
 United States v. Abatoir Place, 106 U. S., 160. Su- 
 preme Court can not review decision of court 
 below denying certificate of probable cause. 
 
 United States v. Emholt, 105 U. S., 414 ; 28 Int. Rev. 
 Rec, 135. Information for forfeiture can not be 
 taken to Supreme Court on appeal. 
 
 Garnharts v. United States, 16 Wall.. 162. Infor- 
 mation against distilled spirits. Claimant en- 
 titled to trial by jury. t 
 
 Insurance Company v. Ritchie, 5 Wall., 541. Suits 
 against collectors should be commenced in State 
 courts, unless parties are citizens of different 
 States. 
 
 Rornthall v. Collector, 9 Wall., 560. Same. 
 
 The Assessor v. Osbornes, 9 Wall., 567. Same. 
 
 Williams, collector, v. Reynolds, 17 Int. Rev, Rec, 
 106. Same. 
 
 Pettigrew v. United States, 97 U. S.,385; 24 Int. 
 Rev. Rec, 380. Supreme Court has jurisdiction 
 in an action to enforce a revenue law without 
 regard to amount. 
 
 Snyder v. United States, 112 U. S., 216; 30 Int. Rev. 
 
 Rec, 382. Information against tobacco factory. 
 
 Verdict. 
 
 ! United States v. Carey, 110 U. S., 51. Suit on dis- 
 
 i tiller's bond. An exception, to be of any avail, 
 
 ! must be taken at the trial. 
 
 Tennessee v. Davis, 100 U. S., 257; 26 Int. Rev. 
 Rec, 90. Removal of case against officer to 
 United States court. 
 | Venableu. RichardB, 105 U. S., 636; 28 Int. Rev. 
 j Rec, 162. Same. 
 
 | Davis v. South Carolina, 107 U. S., 597 ; 29 Int. Rev. 
 Rec, 189. Same. 
 
 Direct tax. 
 
 Bennetts. Hunter, 9 Wall., 326. Invalidating sales 
 in Virginia. 
 
 Atwood v. Weems, 99 U. S., 183. Florida Bale held 
 void on the same ground as in Bennett v. Hunter. 
 
 Cooleyv. O'Connor, 12 Wall., 391. Certificate of 
 sale not void because signed by only two com- 
 missioners. Validity of sales in South Carolina. 
 
 Corbett v. Nutt, 10 Wall., 464. Relative to redemp- 
 tion of land and the confiscation act. 
 
 De Treville v. Smalls, 98 U. S.,517; 25 Int. Rev. 
 Rec, 82. Tax sales in South Carolina valid. 
 
 Keely v. Sanders, 99 U. S., 441. Tax sales in Ten- 
 nessee valid. 
 
 Ensminger v. Powers, 108 U. S., 292. 
 
SUPREME COURT DECISIONS-. 
 
 39 
 
 Direct tax — Continued. 
 
 Sherry v. McKinley, 99 U. S., 496. 
 
 Tacey v. Irwin, 18 "Wall., 549. Invalidating sales 
 in Virginia. 
 
 Turner v. Smith, 14 "Wall., 553. Virginia case. 
 
 United States v. Lee, 106 U. S., 196; 29 Int. Rev. 
 Rec, 1. Arlington case. 
 
 JEx parte Smith, 94 TJ. S-, 455. Mandamus to com- 
 pel circuit court to take jurisdiction denied. 
 
 Smith et al. v. McNeal et aZ., 109 TJ. S., 426. Dis- 
 missal of suit for want of jurisdiction no "bar to 
 a second suit for same cause of action. 
 
 United States v. Lawton, 110 U. S., 146; 30 Int. 
 Rev. Rec, 47. Surplus proceeds of sale. 
 
 United States v. Taylor, 104 U. S., 216 ; 28 Int. Rev. 
 Rec, 47. Same. 
 
 Van Brocklin v. State of Tennessee, 117 U. S., 151. 
 Land owned by United States not taxable. 
 
 Cooper v. United States, 120 U. S., 124 ; 33 Int. Rev. 
 Rec, 62. Claim for surplus proceeds. 
 
 United States v. State of Louisiana, 123 U. S., 32; 
 33 Int. Rev, Rec, 383. States not liahle to pay 
 the tax. 
 
 McKee v. United States, 165 U. S., 287. 
 
 Glover v. United StateB, 165 U. S„ 294. 
 
 United States v. Elliott, 165 U. S., 373. 
 
 Important decisions, not in internal-revenue cases, 
 but applicable. 
 
 Bronson v. Schulteo, 4 Otto, 410 ; 28 Int. Rev. Rec, 
 231. Opening judgments. 
 
 Boyd v. United States, 116 U. S., 617 ; 32 Int. Rev. 
 Rec, 62. Production of books. 
 
 Young v. G-odbe, 15 Wall., 562. Interest. 
 
 United States v. Sherman, 8 Otto, 565 ; 25 Int. Rev. 
 Rec, 198. Interest. 
 
 Fink v. O'Neil, 16 Otto, 272; 28 Int. Rev. Rec, 405. 
 State exemption laws govern. 
 
 Minturn v. United States, 16 Otto, 437 ; 29 Int. Rev. 
 Rec, 34. Laches of officers does not relieve 
 sureties. 
 
 United States v. Ross, 92 U. S., 281. The presump- 
 tion that officers have done their duty is a legal 
 presumption, hut does not supply proof of sub- 
 stantial facts. 
 
 Mackinu. United States, 117 U. S., 348. Infamous 
 crime. 
 
 "Wilson, ex parte,lU U.S., 417; 31 Int. Rev. Rec, 
 224. Infamous crime. 
 
 Railroad v. Commissioners, 8 Otto, 541. Payment 
 of tax under protest. 
 
 Spofford v. Kirk, 7 Otto, 484. Assignment of 
 claims. 
 
 United States v. Bowen, 10 Otto, 508. Status of 
 Revised Statutes. 
 
 Important decisions, etc.— Continued. 
 
 United States v. Herron, 20 "Wall., 251 ; 19 Int. Rev. 
 Rec, 137. Bankruptcy act as affecting claimB 
 of United States. 
 
 Muglerv. Kansas, 123 U. S., 623 ; 33 Int. Rev. Rec, 
 399. Constitutionality of the prohibitory liquor 
 laws. 
 
 License Cases, 5 Howard, 504. How far a State 
 may regulate or prohibit the sale of spirits im- 
 ported from foreign countries. 
 
 Powell v.Penn, 127 U.S., 678; 34 Int. Rev. Rec, 
 100. Constitutionality of the prohibitory oleo- 
 margarine laws. 
 
 Schollenherger v. Pennsylvania, 171 U. S., 1. 
 Pennsylvania oleomargarine law unconstitu- 
 tional. 
 
 Collins v. New Hampshire, 171 U. S., 30. New 
 Hampshire oleomargarine law unconstitutional. 
 
 Plumley V.Massachusetts, 155 U.S., 4G2; 41 Int. 
 Rev. Rec, 37. Oleomargarine law. 
 
 United States v. Fisher, 109 U. S., 143. When Con- 
 gress appropriates in full compensation for sal- 
 ary incumbent can not recover additional sum 
 in Court of Claims. 
 
 Burgess v. Seligman, 107 U.S., 20. How far Su- 
 preme Court is bound by decisions of State 
 courts on State laws. 
 
 Brown v. United States, 113 U. S., 568. Contempo- 
 raneous construction of law by Department 
 adopted by Supreme Court in ambiguous cases. 
 
 United States v. Healey, 160 U. S., 136. When the 
 departmental practice has not been uniform 
 the court must determine for itself what is the 
 true interpretation. 
 
 Leisy v. Hardin, 135 U.S., 100; 36 Int. Rev. Rec, 
 167. Original -package decision. 
 
 In re Rahrer (1891), 140 U. S., 545; 37 Int. Rev. 
 Rec, 229. Original packages. Effect of the 
 " Wilson Bill," act of August 8, 1890. 
 
 Ex parte Mills, 135 U. S., 263; 36 Int. Rev. Rec, 
 150. Hard labor — Penitentiary. 
 
 Field v.Clark (1892), 143 U.S., 649; 38 Int. Rev. 
 Rec, 285. Validity of tariff act of October 1, 
 1890. 
 
 United States v. Burr (1895), 159 U. S., 78. When 
 act of August 28, 1894, became a law. 
 
 United States v. Realty Company (1896), 163 TT. S. t 
 427. Bounty act of 1895. 
 
 Caha v. United States (1894), 152 U. S.,221. De- 
 partmental regulations are matters of which 
 the courts take judicial notice. 
 
 United States v. Matthews et al., 173 U. S., 381. 
 Payment of a reward to an officer. 
 
40 
 
 LIST OF INTERNAL-REVENUE REGULATIONS. 
 
 LIST OF INTERNAL-REVENUE REGULATIONS. 
 
 lumbers in series 7. 
 
 No.l 
 
 No. 2, Revised 
 
 No. 3, Rev. Jannary 28, 
 
 1899. 
 No. 4, Revised 
 
 No. 4, Rev. Sup. No. 1, 
 
 March 9, 1899. 
 No. 5, Revised 
 
 No. 5, Rev. Sup. No. 1 . . 
 
 No. 6, Revised 
 
 No. 6, Rev. Sup. No. 1 . . . 
 
 No. 6, Rev. Sup. No. 2... 
 
 No. 7, Revised 
 
 No. 7, Rev. Sup. No. 1... 
 
 No. 8, Revised 
 
 Special, No. 85 
 
 No. 9, Revised 
 
 No. 10, Revised 
 
 No. 10, Rev. Sup. No. 1.. 
 
 No. 11, Revised 
 
 No. 11, Rev. Sup. No. 1 . . 
 
 No. 12, Revised 
 
 No. 13, Revised 
 
 No. 14 
 
 No. 15 
 
 No. 16 
 
 No. 17, Revised 
 
 No. 18, Revised 
 
 No. 19, Revised 
 
 No. 19, Rev. Sup. No. 1 . . 
 No. 19, Rev. Sup. No. 2. . 
 No.l9,Rev.Sup.No.3.. 
 No. 20 
 
 No. 20, Sup. No. 1 
 
 No. 21 
 
 No. 22 
 
 No. 23 
 
 No. 23, Sup. No. 1 
 
 No. 23, Sup. No. 2 
 
 No.24 
 
 No. 24, Sup. No. l,Rev.. 
 
 No. 25 
 
 No.25, Sup.No.l 
 
 No. 26 
 
 Subject. 
 
 Concerning assessments. 
 
 Instructions to officers concerning their accounts. 
 
 Regulations and instructions concerning the tax on legacies and distributive 
 
 shares under the act of June 13, 1S98. 
 Concerning the transportation and exportation of distilled spirits in bond 
 
 -without payment of tax. 
 Relative to the exportation in bond of spirits incased in metallic cans. 
 
 Concerning special bonded warehouses for storage of brandy made from 
 apples, peaches, or grapes exclusively. 
 
 Concerning the -withdrawal of wine spirits or grape brandy from distilleries 
 ana. special bonded warehouses, free of tax, for the fortification of pure 
 sweet wines, also from such warehouses for the fortification of wines for 
 export. 
 
 Relative to tax on fermented liquors. 
 
 Concerning the transfer of fermented liquors from a brewery by way of a 
 pipe line or other conduit for the sole purpose of bottling the same. 
 
 Modifying Supplement No. 1, concerning the transfer of fermented liquors by 
 way of pipe line, cte. 
 
 Relative to tax on distilled spirits. 
 
 Relative to the distillation of brandy made exclusively from apples, peaches, 
 grapes, pears, pineapples, apricots, berries, or prunes. 
 
 Relating to taxes on tobacco, snuif, and cigars. 
 
 Tax manual for cigar manufacturers. 
 
 Regulations concerning oleomargarine. 
 
 Relating to the exportation of fermented liquors in bond without payment of 
 internal-revenue tax. 
 
 Governing the exportation of fermented liquors in bond without the payment 
 of tax. 
 
 Gauger's Manual. 
 
 Gauger's "Weighing Manual. 
 
 Relating to revenue officers, district attorneys, marshals, etc. 
 
 Relating to allowance of drawback of taxes on other than distilled spirits, 
 tobacco, snuff, and cigars. 
 
 Relating to the abatement and refunding of taxes. 
 
 Concerning analysis of foods and drugs in the District of Columbia. (Obso- 
 lete.) 
 
 Concerning the tax on opium manufactured in the United States for smoking 
 purposes. 
 
 Obsolete. Bounty on sugar. 
 
 Relative to the issue of certificates of residence to Chinese. 
 
 Relative to the exportation of playing cards without payment of tax. 
 
 Relative to the exportation of playing cards. 
 
 Amending Supplement No. 1, relative to the exportation of playing cards. 
 
 Concerning exportation of playing cards free of tax. 
 
 Relative to the establishment of general bonded warehouses for the storage 
 of spirits made from material other than fruit. 
 
 Relative to the bonding of distilled spirits in general bonded warehouses. 
 
 Obsolete. Income tax. 
 
 Relative to filled cheese. 
 
 Relative to the bottling of distilled spirits in bond, under act of March 3, 1897. 
 
 Additional regulations and instructions concerningbottling of distilled spirits 
 in bond. 
 
 Instructions concerning proceedings at ports of export relative to the expor- 
 tation of bottled distilled spirits in bond. 
 
 Relative to the exportation, without payment of tax, or with benefit of draw- 
 back of tax, of articles described in Schedule B, act of June 13, 3898. 
 
 Concerning the exportation, free of tax, of articles under* section 22, act of 
 June 13, 1898. 
 
 Relative to the tax on mixed fiour, act of June 13, 1898. 
 
 Concerning exportation of mixed flour. 
 
 Concerning documentary and proprietary stamps. 
 
TABLE OP SECTIONS. 
 
 41 
 
 TABLE OF SECTIONS. 
 
 In this table the numbers of sections of the Revised Statutes included in this compilation are 
 arranged in numerical order for convenient reference to pages. 
 
 Following this are the numbers of sections of other acts, arranged in chronological order and the 
 page for each section. 
 
 Sections. 
 
 12 25 
 
 13 25 
 
 173 49 
 
 174 50 
 
 184 394 
 
 189 373 
 
 190 406 
 
 196 55 
 
 236 393 
 
 239 54 
 
 244 405 
 
 261 ' 55 
 
 319 47 
 
 320 47 
 
 321 47 
 
 322 49 
 
 323 49 
 
 349 49 
 
 364 373 
 
 365 373 
 
 563 357 
 
 629 357 
 
 643 360 
 
 699 368 
 
 708 370 
 
 711 358 
 
 721 B66 
 
 731 358 
 
 732 359 
 
 733 359 
 
 771 373 
 
 774 374 
 
 797 376 
 
 838 •- 74,374 
 
 850 404 
 
 858 362 
 
 860 364 
 
 882 364 
 
 886 385 
 
 887 385 
 
 914 366 
 
 916 367 
 
 919 359 
 
 934 372 
 
 951 -■ 395 
 
 957 386 
 
 963 368 
 
 966 368 
 
 969 366 
 
 970 370 
 
 974 366 
 
 986 367 
 
 989 371 
 
 993 402 
 
 1001 370 
 
 1008 369 
 
 1014 362 
 
 Sections. Page. 
 
 1024 361 
 
 1044 370 
 
 1047 37! 
 
 1753 400 
 
 1754 400 
 
 1760 402 
 
 1763 403 
 
 1764 403 
 
 1765 403 
 
 1766 395 
 
 1780.. 384 
 
 1782 405 
 
 1784 406 
 
 1788 384 
 
 1789 3 8 5 
 
 1790 406 
 
 2693 406 
 
 3140 -. 57 
 
 3141 58 
 
 3142 59 
 
 3143 59 
 
 3144 61 
 
 3145 62 
 
 3146 62 
 
 3147 62 
 
 [3148] 62 
 
 3149 65 
 
 3150 65 
 
 3151 66 
 
 3152 66 
 
 3153 67 
 
 3154 68 
 
 3155 69 
 
 3156 69 
 
 3157 70 
 
 3158 71 
 
 3159 72 
 
 3160 72 
 
 3161 72 
 
 3162 72 
 
 3163 72 
 
 3164 74 
 
 3165 75 
 
 3166 75 
 
 3167 75 
 
 3168 76 
 
 3169 76 
 
 3170 78 
 
 3171 78 
 
 3172 80 
 
 3173 80 
 
 3174 82 
 
 3175 82 
 
 3176 83 
 
 3177 84 
 
 3178 85 
 
 3179 85 
 
42 
 
 TABLE OF SECTIONS. 
 
 Sections. Page. 
 
 3180 85 
 
 3181 : 85 
 
 3182 85 
 
 3183 88 
 
 3184 S8 
 
 3185 89 
 
 3186 90 
 
 3187 90 
 
 3188 91 
 
 3189 91 
 
 3190 91 
 
 3191 - 91 
 
 3192 92 
 
 3193 92 
 
 3194 92 
 
 3195 92 
 
 3196 93 
 
 3197 93 
 
 3198 95 
 
 3199 95 
 
 3200 95 
 
 3201 96 
 
 3202 96 
 
 3203 90 
 
 3204 96 
 
 3205 96 
 
 3206 97 
 
 3207 97 
 
 3208 97 
 
 3209 98 
 
 3210 98 
 
 3211 99 
 
 3212 99 
 
 3213 100,359 
 
 3214 100 
 
 3215 101 
 
 3216 101 
 
 3217 102 
 
 3218 103 
 
 3219 103 
 
 3220 103 
 
 3221 106 
 
 3222 108 
 
 3223 : 108 
 
 3224 108 
 
 3225 109 
 
 3226 109 
 
 3227 110 
 
 3228 Ill 
 
 3229 Ill 
 
 3230 112 
 
 3231 112 
 
 3232 113 
 
 3233 114 
 
 3234 114 
 
 3235 114 
 
 3236 115 
 
 3237 115 
 
 3238 116 
 
 3239 116 
 
 3240 117 
 
 3241 117 
 
 3242 119 
 
 3243 120 
 
 3244 121 
 
 3245 131 
 
 Sections. Page- 
 
 3246 131 
 
 3247 143 
 
 3248 144 
 
 3249 144 
 
 3250 145 
 
 3251 146 
 
 3252 150 
 
 3253 150 
 
 3254 151 
 
 3255 151 
 
 3256 153 
 
 3257 153 
 
 3258 154 
 
 3259 154 
 
 3260 155 
 
 3261 157 
 
 3262 157 
 
 3263 159 
 
 3264 160 
 
 3265 161 
 
 3266 161 
 
 3267 162 
 
 3268 162 
 
 3269 163 
 
 3270 163 
 
 3271 163 
 
 3272 164 
 
 3273 165 
 
 3274 165 
 
 3275 165 
 
 3276 165 
 
 3277 166 
 
 3278 166 
 
 3279 166 
 
 3280 167 
 
 3281 167 
 
 3282 170 
 
 3283 171 
 
 3284 171 
 
 3285 171 
 
 3286 172 
 
 3287 172 
 
 3288 173 
 
 3289 173 
 
 3290 174 
 
 3291 174 
 
 3292 174 
 
 3293 174 
 
 3294 177 
 
 3295 184 
 
 3296 184 
 
 3297 185 
 
 3298 186 
 
 3299 186 
 
 3300 186 
 
 3301 187 
 
 3302 ;. 187 
 
 3303 183 
 
 3304 188 
 
 3305 189 
 
 3306 189 
 
 3307 189 
 
 3308 190 
 
 3309 190 
 
 3310 192 
 
 3311 193 
 
TABLE OP SECTIONS. 
 
 43 
 
 Sections. Page. 
 
 3312 194 
 
 3313 194 
 
 3314 194 
 
 3315 195 
 
 3316 196 
 
 3317 196 
 
 3318 197 
 
 3319 198 
 
 3320 199 
 
 3322 199 
 
 3323 200 
 
 3324 200 
 
 3325 201 
 
 3326 201 
 
 3327 202 
 
 3328 202 
 
 3329 202 
 
 3330 204 
 
 3331 208 
 
 3332 208 
 
 3333 209 
 
 3334 209 
 
 3335 224 
 
 3336 224 
 
 3337 225 
 
 3338 226 
 
 3339 226 
 
 3310 228 
 
 3341 229 
 
 3342 229 
 
 3343 230 
 
 3344 230 
 
 3345 230 
 
 3346 231 
 
 3347 231 
 
 3348 232 
 
 3349 232 
 
 3350 232 
 
 3351 232 
 
 3352 233 
 
 3353 233 
 
 3354 233 
 
 3355 236 
 
 3356 237 
 
 3357 238 
 
 3358 238 
 
 3359 239 
 
 3360 239 
 
 3361 239 
 
 3362 M0 
 
 3363 241 
 
 3364 241 
 
 3365 242 
 
 3366 242 
 
 3367 242 
 
 3368 242 
 
 3369 245 
 
 3370 246 
 
 3371 -' 246 
 
 3372 2*7 
 
 3373 247 
 
 3374 247 
 
 3375 247 
 
 3376 248 
 
 3377 248 
 
 3378 249 
 
 Sections. rage. 
 
 3379 249 
 
 3380 249 
 
 3381 249 
 
 3382 250 
 
 3383 250 
 
 3384 250 
 
 3385 251 
 
 3386 253 
 
 3387 255 
 
 3388 256 
 
 3389 257 
 
 3390 257 
 
 3391 .*. 258 
 
 3392 258 
 
 3393 259 
 
 3394 259 
 
 3395 261 
 
 3396 262 
 
 3397 262 
 
 3398 263 
 
 3399 264 
 
 3400 264 
 
 3401 264 
 
 3402 265 
 
 3403 265 
 
 3404 266 
 
 3405 266 
 
 3406 266 
 
 3407 333 
 
 3408 333 
 
 3409 334 
 
 3411 334 
 
 3412 335 
 
 3413 335 
 
 3414 336 
 
 3415 336 
 
 3416 337 
 
 3417 337 
 
 3420 306 
 
 3422 291 
 
 3423 293 
 
 3424 293 
 
 3426 293 
 
 3429 294 
 
 3433 295 
 
 3434 298 
 
 3437 298 
 
 3438 289 
 
 3439 289 
 
 3440 289 
 
 3441 338 
 
 3442 338 
 
 3443 338 
 
 3444 339 
 
 3445 339 
 
 3440 339 
 
 3447 340 
 
 3448 '■ 340 
 
 3449 341 
 
 3450 342 
 
 3451 343 
 
 3452 343 
 
 3453 343 
 
 3454 344 
 
 3455 344 
 
 3456 345 
 
44 
 
 TABLE OF SECTIONS. 
 
 Sections. 
 
 3457 
 
 3458 
 
 3459 
 
 3460 
 
 3461 
 
 3462 
 
 3464 . 
 
 3465 . 
 
 3466 . 
 
 3467 . 
 3469. 
 3477 . 
 3617 . 
 
 3619 . 
 
 3620 . 
 
 3621 . 
 
 3622 . 
 
 3623 . 
 3624. 
 3625 . 
 3633 . 
 
 3638 . 
 
 3639 . 
 3643 . 
 
 3646 . 
 
 3647 . 
 3671 . 
 3678 . 
 3679. 
 
 3689 . 
 
 3690 . 
 3732 . 
 5266 . 
 
 Page. 
 
 . 345 
 
 . 345 
 
 . 346 
 
 . 346 
 
 . 347 
 
 . 348 
 
 . 348 
 
 . 349 
 
 . 350 
 
 . 396 
 
 . 396 
 
 . 372 
 
 . 398 
 
 . 377 
 
 . 377 
 
 . 377 
 
 . 378 
 
 . 378 
 
 381 
 381 
 381 
 
 381 
 
 49 
 :>97 
 397 
 396 
 397 
 397 
 400 
 
 Sections. 
 5392 
 
 5401 . 
 
 5403. 
 
 5408 . 
 
 5413 . 
 i 5414 . 
 
 5418 . 
 
 5438 . 
 
 5440 . 
 
 5446 . 
 i 5448 . 
 
 5451 . 
 
 5454 . 
 
 5456 . 
 
 5479 . 
 
 5483 . 
 
 5484. 
 
 5488 . 
 
 5489 . 
 
 5490 . 
 
 5491 . 
 
 5492 . 
 
 5494 . 
 
 5495 . 
 
 5496 . 
 
 5497 . 
 
 5498 . 
 
 5501 . 
 
 5502 . 
 5504 . 
 5505. 
 5518 . 
 
 387 
 387 
 387 
 390 
 390 
 392 
 392 
 391 
 392 
 389 
 387 
 388 
 388 
 390 
 391 
 392 
 382 
 389 
 382 
 382 
 382 
 382 
 382 
 383 
 383 
 383 
 
 384 
 384 
 
 OTHER ACTS. 
 
 January 8, 1874, section 1 (18 Stat., 2) 164 
 
 January 29, 1S74, section 1 (18 Stat., 6) 49 
 
 June 9, 1874, section 1 (18 Stat., 64) 204, 206 
 
 June 20, 1874 (18 Stat., 110) 397 
 
 June 22, 1874, section 5 (18 Stat., 187) 363 
 
 February 8, 1875 (18 Stat., 309) Vlo 
 
 Section 12 62 
 
 Section 13 62,64 
 
 Section 16 167 
 
 Section 17 196 
 
 Section 18 122 
 
 Section 19 335 
 
 Section 20 335 
 
 Section 21 336 
 
 Section 23 78 
 
 Section 24 252 
 
 Section 25 254 
 
 February 18, 1875 ( 18 Stat.. 316) 292 
 
 March 3, 1875 (18 Stat., 481) 229, 359, 391 
 
 March 3, 1875, section 1 (18 Stat., 479) 146, 259 
 
 March 3, 1875, section 12 (18 Stat., 402) 190 
 
 May 8, 1876 (19 Stat., 213) 114 
 
 May 13, 1876 (19 Stat., 53) 226,370 
 
 July 12, 1876 (19 Stat., 88) 294 
 
 August 15, 1876 (19 Stat., 143-169) . 67, 70, 72, 73, 199 
 
 Section 3 401 
 
 Section 6 , --- 407 
 
 February 27, 1877 (19 Stat., 240) 57, 58, 192, 377 
 
 March 3, 1877 (19 Stat., 393) : 
 
 Section 1 210 
 
 Section 2 211 
 
 Section 3 211 
 
 Section 4 211 
 
 Section 5 212,399 
 
 Section 6 212, 399 
 
 Section 7 212 
 
 Section 8 213 
 
 Section 9 213 
 
 Section 10 213 
 
 Section 11 213 
 
 May3,1878, (20 Stat., 48) 186 
 
 June 18, 1878, section 15 (20 Stat., 152) 362 
 
 Junel9,1878 (20 Stat., 178) 70 
 
 February 3, 1879 (20 Stat ,280) 383 
 
 March!, 1879 (20 Stat., 327-341)... 172,194,214,215 
 
 Section 1 77 
 
 Section 2 59, 61, 62, 64, 65, 66, 75, 78, 376 
 
 Section3 88,90,93,97,108 
 
 Section 4 122, 125 
 
 Section 5 131, 152 
 
 160, 165, 170, 177, 187, 195, 196, 208, 209, 231 
 
 Section 6 106, 191 
 
 Section 9 170 
 
 SectionlO 121,206,228 
 
 Section 11 214 
 
 Section 12 215 
 
TABLE OF SECTIONS. 
 
 45 
 
 Page. 
 March 1, 1879 (20 Stat., 327-341)— Continued. 
 
 Section 13 215 
 
 Section 14 12S, 236, 239, 240, 246, 248 
 
 Section 15 250 
 
 Sectionl6 253,259,262 
 
 Section 17 293 
 
 Seotion 18 339 
 
 Section 20 296 
 
 Section 21 228 
 
 Section 22 334 
 
 May 17, 1879 (31 Stat., 4) 389 
 
 June 14, 1879 (21 Stat., 20) 171 
 
 June 21,1879 (21 Stat., 23) 68 
 
 December 20, 1879 (21 Stat., 59) 207, 208 
 
 May 28, 1880 (21 Stat., 145) : 
 
 Section 1 155 
 
 Sectiou2 157 
 
 Section 3 171 
 
 Section 4 174 
 
 Section 5 177 
 
 Section 6 172 
 
 Section 7 192 
 
 Section 8 f91 
 
 Section 9 155 
 
 Section 10 202 
 
 Sectionll 204 
 
 Section 12 215 
 
 Section 13 215 
 
 Section 14 296 
 
 Section 15 296 
 
 Section 16 194 
 
 Section 18 121 
 
 June 9, 1880 (21 Stat., 167) 251 
 
 August 5, 1882 (22 Stat., 255) 401 
 
 August8,1882 (22 Stat., 372) 251 
 
 January 9, 1883 (22 Stat., 401)., 240 
 
 January 13, 1883 (22 Stat., 402) 251 
 
 January 16, 1883 (22 Stat., 403) 407 
 
 March 3, 1883 (22 Stat., 485-488) 128 
 
 Section 2 (22 Stat., 563) 399 
 
 Section 4 (22 Stat., 488) 259 
 
 Section 5 (22 Stat., 488) 241 
 
 May 1,1884 (23 Stat., 17) 402 
 
 July 5, 1884 (23 Stat., 122) £71 
 
 July 7, 1884 (23 Stat., 172-258) 60, 68, 71, 398 
 
 January 6, 1885 (23 Stat., 5] 6) 403 
 
 March 3, 1885 (23 Stat., 404) 67 
 
 April 29, 1886 (24 Stat., 15) 224 
 
 August 2, 1886 (24 Stat., 209) 120, 269 
 
 (Oleomargarine act, chapter 9, p. 269.) 
 
 August 4, 1886, section 1 (24 Stat., 218) 66, 253 
 
 February 23, 1887 (24 Stat., 644) 403 
 
 August 1, 1888 (25 Stat., 357) 367 
 
 August 8, 1888 (25 Stat., 387) 386 
 
 August 13, 1888 (25 Stat., 433) :»7, 359 
 
 October 18, 1888 (25 Stat., 560) 214 
 
 February 16, 1889 (25 Stat. , 672) 400 
 
 May 2,1890 (26 Stat., 81) 341 
 
 Junel8, 1890 (26 Stat., 162-169) 233,234 
 
 Angust 30, 1890 (26 Stat., 371) 378 
 
 October 1, 1890 (26 Stat., 567-621) 128 
 
 Section 10 295 
 
 Section 26 130 
 
 Section27 236 
 
 Section 28 249, 259 
 
 Section29 250 
 
 Page. 
 October 1, 1890 (26 Stat., 567-021)— Continued. 
 
 Section 30 242 
 
 Section 31 241 
 
 Section 32 258 
 
 Section 33 238 
 
 Section 34 257 
 
 Section 35 255 
 
 Section 36 267 
 
 Section 37 267 
 
 Section 38 267 
 
 Section 39 268 
 
 Section 40 268 
 
 Section 41 275 
 
 Section 42 215 
 
 Section 43 216 
 
 Section 44 216 
 
 Section 45 217 
 
 Section 46 218 
 
 Section 47 219 
 
 Section 48 219 
 
 Section49 219 
 
 Section 53 115 
 
 Section 55 25 
 
 March 3, 1891 (26 Stat., 826) 369 
 
 March3,1891 (26 Stat., 1050) 150 
 
 May 5, 1892, section 6 (27 Stat., 25) 48 
 
 July 16, 1892 (27 Stat., 200) 184, 197, 199, 200 
 
 March 3, 1893 (27 Stat., 751) - 95, 375 
 
 February 8, 1894 (28 Stat., 36) 360 
 
 July 31, 1894 (28 Stat., 299) 378, 379, 380, 381 
 
 August 13, 1894 (28 Stat., 279) 350-352 
 
 August 28, 1894 (28 Stat., 509) 75, 128 
 
 Section 19 298 
 
 Section 34 80, 83 
 
 Section 37 88 
 
 Section 38 328 
 
 Section 39 328 
 
 Section 40 329 
 
 Section 41 329 
 
 Section 42 329 
 
 Section 43 330 
 
 Section 44 331 
 
 Section 45 331 
 
 Section 46 331 
 
 Section 47 332 
 
 Section 48 147 
 
 Section 49 176 
 
 Section 50 178 
 
 Section 51 181 
 
 Section 52 181 
 
 Section 53 181 
 
 Section 54 181 
 
 Section 55 182 
 
 Section 56 182 
 
 Section 57 182 
 
 Section 58 183 
 
 Section 59 , 183 
 
 Section 60 192 
 
 Section 61 149 
 
 Section 62 198 
 
 Section 63 69 
 
 Section 64 68 
 
 Section 65 70 
 
 Section 66 199 
 
 Section 67 157 
 
 Section 68 216 
 
46 
 
 TABLE OF SECTIONS. 
 
 Paga 
 August 28, 1894 (28 Stat., 509)— Continued. 
 
 Section 69 128,235,236 
 
 Section 72 25,353 
 
 March 2, 1895 (28 Stat., 910) 400 
 
 March 2, 1895, section 5 (28 Stat., 807) 61, 352 
 
 May 28, 1896 (20 Stat., 178) 375, 378, 379 
 
 June 3, 1896 (29 Stat., 195) 151 
 
 June 6, 1896 (29 Stat., 253) 132,276 
 
 (Filled cheese act, chapter 10) 276-280 
 
 March 3, 1897 (29 Stat., 626) 268 
 
 Section 1 219 
 
 Section 2 220 
 
 Section A 221 
 
 Section 4 221 
 
 Section 5 222 
 
 Section 6 222 
 
 Section 7 222 
 
 Section 8 222 
 
 July 24, 1897 (30 Stat., 151) 253 
 
 Section9 (30 Stat., 206) 229 
 
 Section 10 (30 Stat., 206) 259 
 
 Section 14 (30 Stat., 207) 253 
 
 Section 15 (30 Stat., 207) 297 
 
 Section27 (30 Stat., 210) 298 
 
 Page. 
 
 March 15, 1898 (30 Stat., 317), Sec. 7 51, 54 
 
 June 13, 1898 (30 Stat., 448) 52, 66, 112, 140, 141 
 
 (War-revenue act.) 
 
 (Fermented liquors) 226,227 
 
 (Special tax, section 2) 133 
 
 (Tobacco, snuff, and cigars) .... 140, 240, 242, 259 
 
 (Section31) 354 
 
 (Section51) 354 
 
 (Mixed flour, chapter 11) 281-284 
 
 (Legacies and distributive shares, chapter 
 
 12) 285-289 
 
 (Excise taxes, refiners of petroleum and 
 
 sugar, chapter 13) 290 
 
 (Stamp taxes, chapter 14) 291 
 
 (Schedule A) 311 
 
 (ScheduleB) 324 
 
 July 7,1898 (30 Stat., 705) 70 
 
 February 21, 1899 (30 Stat., 843) 172 
 
 February 24, 1899 (30 Stat., 861) 53 
 
 February 24, 1899 (30 Stat., 865) 53 
 
 February 28, 1899, paragraph mortgages, sec- 
 tion 25 (30 Stat., 1390) 322 
 
 March 3, 1899 (30 Stat., 1091) 54 
 
 March3,1899 (30 Stat., 1349) 179 
 
INTERNAL REVENUE !AWS. 
 
 OFFICE OF INTERNAL REVENUE, ORGANIZATION, APPROPRIATIONS, ETC. 
 
 [The sections enumerated in this compilation are from the Revised Statutes of the United States, 
 
 unless otherwise indicated.] 
 
 Sec. 
 
 319. Commissioner of Internal Revenue. 
 
 320. Chief clerk. 
 
 321. Duties of Commissioner. 
 
 3671. Estimates of expenses of collecting 
 internal revenue. 
 
 322. Deputy commissioner. 
 
 323. Duties of deputy commissioner. 
 349. Solicitor of internal revenue. 
 
 173-174. Duties of chief clerk. 
 
 Sec. 
 
 Act of Feb. 24, 1899. Sec. 3, Act of June 
 13, 1898. Officers and employees. 
 Appropriations. Keports. 
 
 239. Accounts of receipts of internal 
 revenue, how kept. 
 
 261. Report to Congress by Secretary of 
 moneys received. 
 
 196. Annual report of head of Depart- 
 ment. 
 
 Sec. 319. There shall be 
 
 in the Department of the o ° t ™™a S iEe°e r 
 Treasury a Commissioner of Internal Revenue, who shall nue? e " 
 be appointed by the President, by and with the auvice and 
 consent of the Senate, and shall be entitled to a salary of 
 six thousand dollars a year. 
 
 12 Op. Atty. Gen., 443; 8 Int. Rev. Rec, 54. 
 
 Sec. 320. The Commissioner of Internal Eevenue is chief oierk. 
 authorized to designate one of the heads of division as 
 chief clerk of the Bureau without additional compensation. 
 
 Sec. 321. The Commissioner of Internal Eevenue, under Duties of com- 
 the direction cf the Secretary of the Treasury, shall have teinai Revenue?" 
 general superintendence of the assessment and collection of 
 all duties and taxes now or hereafter imposed by any law 
 providing internal revenue; and shall prepare and dis- 
 tribute all the instructions, regulations, directions, forms, 
 blanks, stamps, and other matters pertaining to the assess- 
 ment and collection of internal revenue; and shall provide 
 hydrometers, and proper and sufficient adhesive stamps 
 and stamps or dies for expressing and denoting the several 
 stamp duties, or, in the case of percentage duties, the 
 amount thereof; and alter and renew or replace such stamps 
 from time to time, as occasion may require. He may also 
 contract for or procure the printing of requisite forms, deci- 
 sions, and regulations, but the printing of such forms, deci- 
 sions, and regulations shall be done at the Public Printing 
 Office, unless the Public Printer shall be unable to perform 
 tbework: Provided, That the Commissioner of Internal 
 Eevenue may, under such regulations as may be established 
 by the Secretary of the Treasury, after due public notice, 
 receive bids and make contracts for supplying stationery, 
 
 47 
 
48 ORGANIZATION OF OFFICE. 
 
 blank-books, and blanks to the collectors in the several 
 collection-districts; and the said Commissioner shall esti- 
 mate in detail by collection-districts the expense of assess- 
 ing and the expense of the collection of internal revenue. 
 
 See, as to stamps, sections 3238, 3312, 3328, 3341, 3369, 3395, 
 3445, 3446, and other sections. 
 
 Commissioner to make assessments (§§ 3176, 3182, 3253, 3309, 
 3314, 3371, 3437; § 3413, amended by $$ 19, 20, and 21, act of 
 February 8, 1875; act of May 13, 1876; § 8, act of March 3, 1877; 
 § 6, act of March 1, 1879, fruit braudy; § 8, act of May 28, 1880, 
 amending § 6, act of March 1, 1879; § 9, act of August 2, 1886, 
 oleomargarine; $ 28, act of October 1, 1890, opium; § 27, act 
 of August 28, 1894, playing cards; § 10, act of June 6, 1896, 
 filled cheese ; $ $ 1, 3, 31, and 41 of the act of June 13, 1898, war- 
 revenue law). 
 
 Commissioner to make regulations (§ 3447, p. 340). See also 
 under the different subjects. 
 
 Distinction between "instructions" and "regulations." (Lan- 
 dram v. United States, 16 Ct. Clms., 74; 27 Int. Rev. Rec, 80.) 
 
 A regulation made in pursuance of an act of Congress has the 
 force of law. ((Juited States v. Eliason, 16 Pet., 291; ex parte 
 Reed, 100 U. S., 13; United States v. Barrows et al., 10 Int. Rev. 
 Rec, 86; Harvey v. United States, 3 Ct. Clms., 38; Stotesbury 
 v. United States, 23 Ct. Clms., 292.) 
 
 Scope and effect of regulations of the Department. (In re 
 Kollock, 165 U. S., 526; 43 Int. Rev. Rec, 170; United States v. 
 Symonds, 120 U. S., 46; Wilkius v. United States, U. S. Circuit 
 Court of Appeals (1899) ; 96 Fed. Rep., 837; Vol. 2, Treas. Dec, 
 No. 21623.) 
 
 Secretary of Treasury can not make regulations which will 
 defeat the 'law. (Campbell v. United States, 107 U. S., 410.) 
 
 Eegulations made by the Commissioner pursuant to the stat- 
 utory authority, with the approval of the Secretary of the Treas- 
 ury, in reBpect to the assessment and collection of internal 
 revenue, have the force of statutes ; and the acts of the Com- 
 missioner are presumed to be the acts of the Secretary. (In re 
 Huttman, 70 Fed. Rep., 699.) 
 
 In United States v. Eaton (144 U. S., 677), it was held that 
 "a sufficient statutory authority should exist for declaring any 
 act or omission a criminal offense." Regulations prescribed by 
 law may have in a proper sense the force of law, but when the 
 statute does not distinctly make the neglect to do the thing 
 required a criminal offense a regulation can not have that effect. 
 
 Regulations can not change the positive provisions of law. 
 (United States v. Two Hundred Barrels of Whisky, 95 U. S., 
 571; 24 Int. Rev. Rec, 3; Morrill v. Jones, 106 U. S., 467.) 
 
 Court will take judicial notice of regulations prescribed in 
 pursuance of law. (Caha v. United States, 152 U. S., 211; Wil- 
 kins i'. United States, 96 Fed. Rep., 837; Vol. 2, Treas. Dec, 
 (1899), No. 21623.) 
 
 Under Revised Statutes, sections 161, 251, 321, a regulation 
 promulgated by the Commissioner of Internal Revenue, under 
 the direction of the Secretary of the Treasury, prohibiting col- 
 lectors from producing the records of their offices or furnishing 
 copies thereof for the use of third persons or for use as evidence 
 in behalf of litigants in any court, is a valid and binding regu- 
 lation ; and neither a State nor a State court has authority to 
 require a collector to violate it, or to punish him for contempt 
 because of his refusal to produce such records or to testify to 
 their contents. (In re Comingore, Collector (1899), 96 Fed. Rep., 
 552, Vol. 2, Treas. Dec, No. 21584.) 
 
 CHINESE EXCLUSION AND REGISTRATION. 
 
 An act relating to Chinese exclusion and registration, approved 
 May 5, 1892 (27 Stat., 25), known as the " Geary bill," required 
 all Chinese laborers to register within one year, or before May 
 5, 1893. The number of Chinese registered up to and including 
 May 3, 1894, was 106,811. (Commr's Report, 1894.) 
 
ORGANIZATION OF OFFICE. 49 
 
 Section 6 required certificates of residence to be obtained from 
 collectors of internal revenue. This section was amended by 
 the act of November 3, 1893 (28 Stat., 7), known as the 
 "McCreary bill," which gave the Chinese six months further in 
 which to register. (Regulations, series 7, No. 18, revised Novem- 
 ber, 1896.) 
 
 The Chinese exclusion acts have no reference to the subject of 
 revenue. (Williams v. United States, 168 U. S., 382.) 
 
 Sec. 3671. The Commissioner of Internal Revenue shall Estimates of 
 estimate in detail, by collection -districts, the expense ofieXT^nterni 
 assessing and the expense of tue collection of internal rev- ™™ime. 
 enue, and submit the same to Congress at the commence- 
 ment of each regular session. 
 
 Statements to Congress as to expenditure of fraud fund and 
 miscellaneous expenditures, see section [3463a], p. 349. 
 
 Sec. 322. There shall be in the office of the Commissioner JP^gf* ?™; 
 of Internal Revenue a Deputy Commissioner of Internal ternai Kevemie. 
 Revenue, who shall be appointed by the President, by and 
 with the advice and consent of the Senate, and shall be 
 entitled to a salary of three thousand five hundred dollars 
 a year. 
 
 By act approved January 29, 1874 (18 Stat., 6), it is provided 
 that this "Office of Deputy Commissioner of Internal Revenue 
 * * be, and the same is hereby, abolished; and that the 
 Secretary of the Treasury may, upon the recommendation of 
 the Commissioner of Internal Revenue, designate one of the 
 two remaining deputy commissioners as first deputy commis- 
 sioner, who shall perform the duties and be paid only the salary 
 prescribed for the office of deputy commissioner hereby abol- 
 ished." 
 
 Since the act of August 15, 1876 (Legislative appropriation bill 
 for fiscal year ending June 30, 1877), the appropriations have 
 provided for only one Deputy Commissioner. 
 
 See section 235 R. S., and Supplement to Revised Statutes, vol. 
 1, p. 3. 
 
 (15 Op. Atty. Gen., 6.) 
 
 Sec. 323. The Deputy Commissioner of Internal Revenue t ^'j, 1 ,^"™^"; 
 shall be charged with such duties in the office of the Com- ? iuternaf e"v- 
 missioner of Internal Revenue as may be prescribed by the enue 
 Secretary of the Treasury, or bylaw, and shall act as Com- 
 missioner of Internal Revenue in case of the absence of that 
 officer. 
 
 Vacancies occurring by death, resignation, absence, or sickness 
 of chief of a bureau, how temporarily filled (jj 178, 179, 180, R. S.) 
 
 Sec. 349. There shall be in the Department of Justice t e™uteVnue U " 
 * * * a Solicitor of Internal Revenue, * * * w ho 
 shall be appointed by the President, by and with the advice 
 and consent of the Senate. * * * 
 
 The salary of the Solicitor of Internal Revenue, as appropriated 
 by the last appropriation act, is $4,500. 
 
 A Solicitor of Internal Revenue was added to the Internal 
 Revenue Office corps by the act of July 13, 1866 (14 Stat., 170), 
 but by the act of June 22, 1870 (16 Stat., 162), organizing the 
 Department of Justice, the Solicitor was formally transferred to 
 that Department. He is the law officer and law adviser of the 
 Commissioner. The only duties of which mention is made by law 
 are in connection with compromise cases, section 3229, p. 111. 
 
 Sec 173. Each chief clerk in the several Departments supervL^duties 
 and Bureaus, and other offices connected with the Depart- of other clerks. 
 ments, shall supervise, under the direction of his immediate 
 10228 4 
 
50 ORGANIZATION OF OFFICE. 
 
 superior, the duties of the other clerks therein, and see that 
 they are faithfully performed. 
 
 dimribltednties SEC - 174, EaCU Caief ° lerk Sna11 take Care ' fr0Q1 time *° 
 
 ' time, that the duties of the other clei'ks are distributed with 
 equality and uniformity, according to the nature of the case. 
 He shall revise such distribution from time to time for the 
 purpose of correcting any tendency to undue accumulation 
 or reduction of duties, whether arising from individual 
 negligence or incapacity, or from increase or diminution of 
 particular kinds of business. And he shall report monthly 
 to his superior officer any existing defect that he may be 
 aware of iu the arrangement or dispatch of business. 
 
 Sec. 175 directs what action tlie chief of a bureau or other 
 superior officer shall take upon receiving the monthly report of 
 his chief clerk, rendered pursuant to section 174. 
 
 Sec. 166 R. S. as amended by act of May 28, 1896 (29 Stat., 
 140) provides in regard to distribution of clerks and details. 
 
 [Extract from appropriation act (legislative, executive, and judicial) 
 for the fiscal yeai ending June 30, 1900, act of February 24, 1899, 
 (30 Stat., 861)]. 
 
 office force aod Office of the Commissioner of Internal Revenue. — For O om- 
 missioner of Internal Revenue, six thousand dollars: 
 deputy commissioner, four thousand dollars; chemist, two 
 thousand five hundred dollars; two heads of divisions, at 
 two thousand five hundred dollars each; four heads of 
 divisions, at two thousand two hundred and fifty dollars 
 each ; superintendent of stamp vault, two thousand dollars ; 
 stenographer, one thousand eight hundred dollars ; twenty- 
 four clerks of class four; twenty-four clerks of class three; 
 thirty-four clerks of class two; twenty-four clerks of class 
 one; thirteen clerks, at one thousand dollars each; forty 
 clerks, at nine hundred dollars each; two messengers; 
 fourteen assistant messengers; and thirteen laborers; in 
 all, two hundred and fifty-seven thousand six hundred and 
 forty dollars. 
 
 For one stamp agent, one thousand six hundred dollars, 
 and one counter, nine hundred dollars; in all, two thousand 
 five hundred dollars, the same to be reimbursed by the 
 stamp manufacturers. 
 
 The act of August 2, 1886 (24 Stat., 209), provided for "an 
 analytical chemist and a microscopist, who shall each be 
 appointed by the Secretary of the Treasury, and shall each 
 receive a salary of two thousand five hundred dollars per 
 annum;" and provided that "the Commissioner of Internal 
 Revenue may, whenever in his judgment the necessities of the 
 service so require, employ chemists andmicroscopists, to be paid 
 such compensation as he may deem proper, not exceeding in the 
 aggregate any appropriation made for that purpose." 
 
 There has been no appropriation for a microscopist since 
 July 1,1895. * 
 
 As to officer's right to whole amount of the annual salary 
 fixed by the Revised Statutes, although Congress has appro- 
 priated a less amount as compensation for the fiscal year. 
 (Wallace's case, 2 Lawrence Dec, 376; 28 Int. Rev. Rec., 271; 
 Fisher's case, 15 Ct. Clms., 323; 109 U. S., 143.) 
 
 Form of oath, section 1757, R. S. Test oath (« 1756) repealed 
 act May 13, 1884 (23 Stat., 21). 
 
 Oath of office to employees taken without charge. Act of 
 August 29, 1890 (26 Stat., 370). 
 
ORGANIZATION OF OFFICE. 51 
 
 Extra compensation not allowed. Act June 20, 1874 (18 Stat., 
 109), see p. 397. 
 
 Transfer of duties to clerks of lower class. Section 3, act 
 August 15, 1876 (19 Stat., 143), see p. 401. 
 
 Employees to tie paid from specific appropriations. Act 
 August 5, 1882 (22 Stat., 255), see p. 401. 
 
 Temporary detail of clerks. Section 166, R. S., as amended 
 by section 3 of the act of May 28, 1896 (29 Stat., 140). 
 
 President's authority to prescribe regulations concerning 
 appointment. (^ 1753, R. S., p. 400.) 
 
 Veteran preference in appointment to public office. (41754, 
 R.S.,p.400.) 
 
 Correspondence with the Office of Internal Revenue. (Int. 
 Rev. Circular No. 550. Vol. 3, Treas. Dec. (1900), No. 29.) 
 
 Formulas for official communications (Circular No. 114, Sept. 
 12, 1899; Vol. 2, Treas. Dec, No. 21580). 
 
 An act to regulate and improve the civil service of the United 
 States (civil-service act). Act January 16, 1883 (22 Stat., 403). 
 
 Amendments to the civil-service rules approved by the Presi. 
 dent May 29, 1899. Removals. (Rule 2, section 8, as amended.) 
 
 8. No removal shall be made from the competitive classified 
 service except for just cause and for reasons given in writing; 
 and the person sought to be removed shall have notice and be 
 furnished a copy of such reasons, and be allowed a reasonable 
 time for personally answering the same in writing. Copy of 
 such reasons, notice,, and answer, and of the order of removal, 
 shall be made a part of the records of the proper Department 
 or office; and the reasons for any change in the rank or com- 
 pensation within the competitive classified service shall also be 
 made a part of the records of the proper Department or office. 
 
 Circular No. 141, November 29, 1899, as to provisions of Execu- 
 tive order of May 29, 1899, relative to removal from the competi- 
 tive classified service. (Vol. 1, Treas. Dec, No. 21807.) 
 
 Reinstatements. (Rule IX, as amended. Extract.) 
 
 And provided further, That, subject to the other conditions of 
 these rules, any person who has served in the military or naval 
 service of the United States in the late war of the rebellion or 
 in the Spanish-American war and was honorably discharged 
 therefrom, or the widow of any such person, or an army nurse 
 of either of said wars, and any person who has been separated 
 from the service by reason of a reduction of force specifically 
 required by law, may be reinstated without regard to the length 
 of time he or she has been separated from the service : 
 
 And .provided further, That any person dismissed from the 
 service upon charges of delinquency or misconduct may be 
 reinstated, subject to the other conditions of these rules, with- 
 out regard to the one-year time limit of this rule, upon the 
 certificate of the proper appointing officer that he has thoroughly 
 investigated the case and. that the charges upon which the 
 dismissal was based were not true. 
 
 With the exception of section 13 of the act of January 16, 
 1883, which prohibits promotion, degradation, removal, or dis- 
 charge of any officer or employee for giving or withholding or 
 neglecting to make any contribution of money or other valu- 
 able thing for any political purpose, no legislative declaration 
 expressly bearing upon removals from office is made. 
 
 Civil-service rules promulgated by the Executive, so far as 
 they deal with the Executive right of removal, are but expres- 
 sions of the will of the President, and are regulations imposed 
 by him upon his own action, or that of heads of Departments 
 appointed by him. They do not give the employees within the 
 classified civil service any such tenure of office as to confer 
 upon them a property right in the office or place. (Morgan v. 
 Nunn (1898), 84 Fed. Rep., 551.) (Page v. Moffett, 85 Fed. Rep., 
 38; Vol. 1, Treas. Dec. (1898), No. 19027.) 
 
 SEC. 7. Act of March 15, 1898(30 Stat., 317). (Legislative, executive, 
 and judicial appropriation act.) That section five of the Act 
 making appropriations for legislative, executive, and judi- 
 
52 ORGANIZATION OF OFFICE. 
 
 cial expenses, approved March third, eighteen hundred 
 and ninety-three, is hereby amended to read as follows: 
 amen uireYof Hereafter it shall be the duty of the heads of the sey- 
 cierkI 6 and r other eral Executive Departments, in the interest of the public 
 employees. service, to require of all clerks and other employees, of 
 whatever grade or class, in their respective Departments, 
 not less than seven hours of labor each day, except Sundays 
 and days declared public holidays by law or Executive 
 order : Provided, That the heads of the Departments may, 
 by special order, stating the reason, further extend the 
 hours of any clerk or employee in their Departments, 
 respectively ; but in case of an extension it shall be without 
 Thirty days' additional compensation: Provided further, That the head 
 "th'pay. leave of any Department may grant thirty days' annual leave 
 with pay in any one year to each clerk or employee: And 
 Thirty days' provided further , Thatwhere some member of the immediate 
 additional^ an- f am iiy f a c i e rk or employee is afflicted with a contagious 
 case of sickness, disease and requires the care aud attendance of such 
 etc ' employee, or where his or her presence in the Department 
 
 would jeopardize the health of fellow-clerks, and in excep- 
 tional and meritorious cases, where a clerk or employee is 
 personally ill, and where to limit the annual leave to thirty 
 days in any one calendar year would work peculiar hard- . 
 ship, it may be. extended, in the discretion of the head of 
 the Department, with pay, not exceeding thirty days in any 
 one case or in any one calendar year. 
 
 This section shall not be construed to mean that so 
 loug as a clerk or employee is borne upon the rolls of the 
 Department in excess of the time herein provided for or 
 granted that he or she shall be entitled to pay during the 
 period of such excessive absence, but that the pay shall 
 stop upon the expiration of the granted leave. * * * 
 
 Circular relative to recording time. (Circular No. 46, March 
 24, 1899, Vol. 1, Treas. Dec, 20902.) 
 
 It shall be the duty of the heads of the several Executive 
 Departments of the Government to report to Congress each year 
 in the annual estimates the number of employees in each bureau 
 and office and the salaries of each who are below a fair standard 
 of efficiency. (§ 2, act of July 11, 1890, Sup. R. S., vol. 1, 2d ed., 
 p. 773.) 
 
 Temporary SEC. 3. Act of June IS, 1898 (SO Stat., 448). * * * And for 
 
 the expense connected with the assessment *nd collection 
 of the taxes provided by this Act there is hereby appro- 
 priated the sum of one hundred thousand dollars, or so 
 much thereof as maybe required, out of any moneys in the 
 Treasury not otherwise appropriated, for the employment 
 of such deputy collectors and other employees in the sev- 
 eral collection districts in the United States, and such 
 clerks and employees in the Bureau of Internal Revenue 
 as may, in the discretion of the Commissioner of Internal 
 Revenue, be necessary for a period not exceeding one year, 
 to be compensated for their services by such allowances as 
 shall be made by the Secretary of the Treasury, upon the 
 recommendation of the Commissioner of Internal Revenue. 
 
 Section 47 of the act of June 13, 1898 (mixed-flour act), 
 (p. 284) authorized the employment of additional clerks and 
 agents not to exceed twenty. 
 
 clerks 
 
ORGANIZATION OP OFFICE. 53 
 
 The act making appropriation to supply deficiencies in the 
 appropriations for the fiscal year 1898 and for prior years, etc., 
 approved July 7, 1898 (30 Stat., 705), provided for an appropria- 
 tion of $500,000 for additional temporary force in the Internal- 
 Revenue Service, to be available during the fiscal year 1899, the 
 office force in the Internal-Revenue Bureau to be appointed by 
 the Secretary of the Treasury on the recommendation of the 
 Commissioner of Internal Revenue. 
 
 SEC. 3. Act of February 24, 1899 (SO Stat., 559). (Legislative, exec- Term of tern- 
 utive, and judicial appropriation act, 1900.) That the term of SSed 8ervice 
 
 temporary service of such additional clerks and other 
 employees rendered necessary because of increased work 
 incident to the war with Spain who have been appointed 
 in the various departments of the government under the 
 provisions of "An Act making appropriations to supply 
 deficiencies in the appropriations for the fiscal year ending 
 June thirtieth, eighteen hundred and ninety-eight, and for 
 prior years, and for other purposes," approved July seventh, 
 eighteen hundred and ninety-eight, shall be extended for 
 the term of one year, without compliance with the condi- 
 tions prescribed by the Act entitled "An Act to regulate 
 and improve the civil service," approved January sixteenth, 
 eighteen hundred and eighty-three, provided they are 
 otherwise competent. 
 
 Sec 4. That the appropriations herein made for the offi- se ^? ce r h X >rary 
 cers, clerks, and persons employed in the public service 
 shall not be available for the compensation of any persons 
 permanently incapacitated for performing such service. 
 The establishment of a civil pension roll or an honorable 
 service roll, or the exemption of any of the officers, clerks, 
 and persons in the public service from the existing laws 
 respecting employment in such service, is hereby pro- 
 hibited: Provided, That the thirty days' annual leave of le ^ e d »f ab a 8 n ^ 
 absence with pay in any one year to clerks and employees 
 in the several Executive Departments authorized by exist- 
 ing law shall be exclusive of Sundays and legal holidays. 
 
 COLLECTING INTERNAL REVENUE. 
 
 [Extract from Legislative, executive, and judicial appropriation act 
 for 1900 (act of February 24, 1899). (30 Stat., 865. )] 
 
 For salaries and expenses of collectors and deputy col- J^™ 8 of *„?. 
 lectors and surveyors, and clerks, including transportation lectors and dep- 
 of public funds, and also including expenses of enforcing ° t ' c y collector8 ' 
 the Act of August second, eighteen hundred and eighty- 
 six, taxing oleomargarine, and the Act of August fourth, 
 eighteen hundred and eighty-six, imposing upon the Gov- 
 ernment the expense of the inspection of tobacco exported; 
 also the Act of June sixth, eighteen hundred and ninety- 
 six, imposing a tax on filled cheese, one million seven hun- 
 dred and ten thousand dollars. 
 
 For the additional clerks and other employees in the Additional 
 Office of the Commissioner of Internal Revenue and for oer 8 ' 
 salaries and expenses of increased force of deputy collect- 
 ors, rendered necessary by the Act of June thirteenth, 
 eighteen hundred and ninety-eight, providing for war ex- 
 penditures, and for other purposes, and for salaries and 
 
54 ORGANIZATION OF OFFICE. 
 
 expenses of ten additional agents provided for in section 
 three, and the twenty additional clerks and agents pro- 
 vided for in section forty-seven of said Act of June thir- 
 teenth, eighteen hundred and ninety-eight, six hundred 
 and fifty thousand dollars. 
 salaries of For salaries and expenses of agents, fees and expenses 
 agents, etc. of g^gQj.^ sa i ar ies and expenses of storekeepers and 
 storekeeper-gaugers, and miscellaneous expenses, one mil- 
 lion nine hundred thousand dollars. 
 
 That hereafter law books, books of reference, and periodicals 
 for use of any Executive Department, or other Government 
 establishment not under an Executive Department, at the seat 
 of government, shall not be purchased or paid for from any ap- 
 propriation made for contingent expenses or for any specific or 
 general purpose unless such purchase is authorized and pay- 
 ment therefor specifically provided in the law granting the 
 appropriation. [Section 3, Legislative, executive, and judicial 
 appropriation act, approved March 15, 1898 (30 Stat., 277).] 
 
 Provided, That necessary books of reference and periodicals 
 for the chemical laboratory and law library, at a cost not to ex- 
 ceed one hundred dollars, may be purchased out of the appro- 
 priation made for the fiscal year nineteen hundred for salaries 
 and expenses of agents and surveyors, fees and expenses of 
 gaugers, salaries of storekeepers, and for miscellaneous ex- 
 penses. [Sundry civil appropriation act for 1900, act March 3, 
 1899 (30 Stat., 1091).] 
 
 Books of reference defined. (VI, Comp. Dec, 227, 312.) 
 
 Monthly salaries. Method of prorating for fractional part of 
 a month. (II, Comp. Dec, 81.) 
 
 Government salary tables. (Ill, Comp. Dec, 461.) 
 
 SEC. 7. Act of March 15, 1898 (SO Stat., 316). (Legislative, execu- 
 tive, and judicial appropriation act for 1899.) * * * Hereafter 
 it shall be the duty of the head of each Executive Depart- 
 Monthly re- meut to require monthly reports to be made to him as to the 
 
 tiouofTusmeas! condition of the public business in the several bureaus or 
 offices of his Department at Washington; and in each case 
 where such reports disclose that the public business is in 
 arrears, the head of the Department in which such arrears 
 exist shall require, as provided herein, an extension of the 
 hours of service to such clerks or employees as may be 
 necessary to bring up such arrears of public business. 
 
 Hereafter it shall be the duty of the head of each Ex- 
 ecutive Department, or other Government establishment 
 at the seat of government, not under an Executive De- 
 Quarteriy re- partment, to make at the expiration of each quarter of the 
 
 ports ' fiscal year a written report to the President as to the con- 
 
 dition of the public business in his Executive Department 
 or Government establishment, and whether any branch 
 thereof is in arrears. 
 Accountsofre- Sec. 239. Separate accounts shall be kept at the Depart- 
 
 ra 1 venu& mterna ment of the Treasury of all moneys received from internal 
 duties or taxes in each of the respective States, Territories, 
 and collection-districts, and of the amount of each species 
 of duty and tax that shall accrue; so as to exhibit, as far 
 as may be, the amount collected from each source of rev- 
 enue, with the moneys paid as compensation and for allow- 
 ances to the collectors and deputy collectors, inspectors, 
 and other officers employed in each of the respective States, 
 Territories, and collection districts. 
 
ORGANIZATION OF OFFICE. 55 
 
 Seo. 261. The Secretary of the Treasury shall annually, Abstract of re- 
 in the month of December, lay before Congress an abstract, ™?tl*™ mmUl ' 
 in tabular form, of the separate accounts of moneys re- 
 ceived from internal duties or taxes in each of the respect- 
 ive States, Territories, and collection -districts, required by 
 section two hundred and thirty-nine, to be kept at the 
 Treasury. 
 
 Annual detailed report of receipts and expenditures. Section 
 15, act of July 31, 1894 (28 Stat., 210). 
 
 Sec. 196. The head of each Department, except the f A £ nu ] al f e BS rt 
 Department of Justice, shall furnish to the Congressional partmtnt" e " 
 Printer copies of the documents usually accompanying his 
 annual report, on or before the first day of November in 
 each year, and a copy of his annual report on or before the 
 third Monday in November in each year. 
 
 Provided, That of the reports of " * * the Commissioner 
 of Internal Revenue, * * * the usual number only shall be 
 printed. Act of January 12, 1895 (28 Stat., 601) ; Supp., R. S.,Vol. 
 2, p. 356). 
 
 No head of any Executive Department, or of any bureau, 
 branch, or office of the Government, shaLl cause to be printed, 
 nor shall the Public Printer print, any document or matter 
 except that which is authorized by law and necessary to the 
 public business; and executive officers, before transmitting 
 their annual reports, shall carefully examine the same and all 
 accompanying documents, and exclude therefrom all matter, 
 including engravings, maps, drawings, and illustrations, except 
 such as they shall certify in their letters transmitting such 
 reports are necessary and relate entirely to the transaction of 
 the public business. Section 94, act of January 12, 1895 (28 
 Stat., 601). 
 
 No printing and binding shall be done by the Public Printer 
 for the several Executive and Judicial Departments of the Gov- 
 ernment in any fiscal year in excess of the amount of the allot- 
 ment for such Departments, and none shall be done without a 
 special requisition, signed by the chief of the Department and 
 filed with the Public Printer; but this restriction shall not be 
 so construed as to prevent the Public Printer from executing 
 printing and binding authorized by special appropriations for 
 any of said Departments. 
 
 Heads of Executive Departments shall direct whether reports 
 made to them by bureau chiefs and chiefs of divisions shall be 
 printed or not. 
 
 No report, document, or publication of any kind distributed 
 by or from an Executive Department or Bureau of the Govern- 
 ment shall contain any notice that same is sent with "the com- 
 pliments" of an officer of the Government. Sundry civil 
 appropriation act for 1893. Act of August 5, 1892 (27 Stat., 388). 
 
TITLE XXXV (REVISED STATUTES). 
 
 INTERNAL REVENUE. 
 
 CHAPTER ONE. 
 OFFICERS OF INTERNAL REVENUE. 
 
 Sec. 
 
 3140 (amended). Definitions. 
 
 3141. Collection districts. 
 
 3142. Collectors. 
 
 3143 (amended). Collectors' bonds. 
 
 3144 (amended). Collectors to be disburs- 
 
 ing agents. 
 
 3145. (Obsolete.) 
 
 3146. Accounts of collectors adjusted ac- 
 
 cording to fiscal year. 
 
 3147. Apportionment of compensation of 
 
 collectors. 
 
 [3148]. Sece. 12 and 13, act February 8, 
 1875, as amended. Collectors' 
 compensation and allowances. 
 Deputy collectors and their sal- 
 aries. 
 
 3149 (amended). Disability or vacancy iu 
 office of collector. 
 
 3150. Deputy collector, when entitled to 
 
 collector's salary. 
 
 3151. Repealed. 
 
 3152 (amended). Internal revenue agents. 
 [3152a]. Additional agents. 
 
 3153. Storekeepers' salaries and bonds. 
 [3153a] . Office of storekeeper and gauger. 
 [3153ft]. Storekeepers at distilleries that 
 
 mash less than 60 bushels of grain 
 
 per day. 
 [3153c]. Storekeepers at distilleries whose 
 
 registered capacity is 20 bushels 
 
 or less. 
 [3153d]. Assignment of storekeeper and 
 
 gauger. 
 
 3154. Assignment and transfer of store- 
 
 keepers. 
 [3154a.] Compensation of storekeepers 
 and gaugers. 
 
 3155. Temporary storekeepers. 
 
 3156. Gaugers. 
 
 [3156a]. Assignment of gaugers. 
 
 3157. Gaugers' fees. 
 [3157a]. Same. 
 
 [31576]. Gaugers only paid for actual 
 service. 
 
 [3157c]. Act July 7, 1898. Gaugers' com- 
 pensation. 
 
 j Sec. 
 
 I Act July 7, 1884. Officers in commission 
 
 not to exceed 15 per cent of the 
 
 number employed. 
 
 3158. Statement under oath of fees, etc. ; 
 
 penalty. 
 
 3159. Repealed. 
 
 3160. Repealed. 
 
 3161. Officers in charge of exportation 
 
 and drawbacks. 
 
 3162. Collectors and superintendents of 
 
 exports may administer oaths. 
 
 3163 [and 3163a] (ameuded). Duties of 
 collectors and internal-revenue 
 agents. Commissioner may trans - 
 fer and suspend certain officers. 
 
 [3163ft]. Transfer of storekeepers, and 
 storekeepers and gangers, and 
 compensation. 
 
 3164. Collectors to report violations of 
 law to district attorney. 
 
 3165 (amended). Revenue officers who 
 may administer oaths and take 
 evidence. 
 | 3166. Revenue officers specially author- 
 ized to make seizures. 
 
 3167 (amended). Revenue officers dis- 
 closing operations of manufac- 
 turers, etc. ; penalty. 
 
 3168. Officers not to be interested in cer- 
 
 tain manufactures; penalty. 
 
 3169. Officers guilty of extortion, receiv- 
 
 ing unlawful fees, and other un- 
 lawful acts; penalty. 
 
 [3169a]. Collectors, etc., issuing stamps 
 before payment; penalty. 
 
 [31696] . Laws imposing punishment on 
 internal-revenue officers applied 
 to certain other classes of persons. 
 
 3170. District attorney or marshal ac- 
 
 cepting or demanding anything 
 for compromise of violations of 
 law. 
 
 3171. Officers suffering in j uries may main- 
 
 tain suit for damages. 
 
 Definitions. Sec. 3140, as amended 6.1/ the act of February 27, 1877 (19 Stat, 340). 
 
 The word "State," when used in this Title, shall be con- 
 strued to include the Territories and the District of Colum- 
 
 57 
 
58 OFFICERS OF INTERNAL REVENUE. 
 
 bia, where such construction is necessary to carry out 
 its provisions. And where not othencise distinctly expressed 
 or manifestly incompatible with the intent thereof, the word 
 u person, v as used in this title, shall be construed to mean and 
 include a partnership, association, company, or corporation, 
 as well as a natural person. 
 
 Sec. 1, R. S. In determining the meaning of the Revised Stat- 
 utes, or of any act or resolution of Congress passed subsequent 
 to February twenty-fifth, eighteen hundred and seventy-one, 
 words importing the singular number may extend and be applied 
 to several persons or things ; words importing the plural num- 
 ber may include the singular; words importing the masculine 
 gender may be applied to females; * * » the word " person " 
 may extend and be applied to partnerships and corporations, 
 and the reference to any officer shall include any person author- 
 ized by law to perform the duties of such office, unless the con- 
 text shows that such words were intended to be used iu a more 
 limited sense ; and a requirement of an "oath " shall be deemed 
 complied with by making affirmation injudicial form. 
 
 Sec. 2. The word "county" includes a parish, or any other 
 equivalent subdivision of a State or Territory of the United 
 States. 
 
 Sec. 3. The word " vessel " includes every description of water 
 craft or other artificial contrivance used, or capable of being 
 used, as a means of transportation on water. 
 
 Sec. 4. Theword "vehicle" includes every description of car- 
 riage or other artificial contrivance used, or capable of being 
 used, as a means of transportation on land. 
 
 Sec. 5. The word "company" or "association," when used in 
 reference to a corporation, shall be deemed to embrace the words 
 "successors and assigns of such company or association," in like 
 manner as if these last-named words, or words of similar import, 
 were expressed. 
 
 Person inclndes corporations. (23 Int. Rev. Rec, 141; 15 Op. 
 Atty. Gen., 230.) The term "corporation," as used in the acts 
 of Congress touching internal revenue, does not include a State. 
 (Georgia v. Atkins, collector, 8 Int. Rev. Rec, 113.) The term 
 "person" does not include a State. (12 Op. Atty. Gen., 176.) 
 
 As to the meaning of the term revenue law. (United States v. 
 Hill, 123 U, S., 681.) 
 
 Collection dis Sec. 3141. For the purpose of assessing, levying, and col- 
 tncts. lecting the taxes provided by the internal-revenue laws, the 
 
 President may establish convenient collection-districts, and 
 for that purpose he may subdivide any State, Territory, or 
 the District of Columbia, or may unite two or more States 
 or Territories into one district, and may from time to time 
 alter said districts : Provided, That the number of districts 
 in any State shall not exceed the number of Representa- 
 tives in Congress to which such State was entitled in the 
 Thirty-seventh Congress, except in such States as were 
 entitled to an increased representation in the Thirty-eighth 
 Congress, in which States the number of districts shall not 
 exceed the number of Representatives to which any such 
 verM error State was so entitled : And provided further, That in the 
 c °Act Veb. 27, State of California the President may establish a number 
 1877 (19 stat., 2c>. f districts not exceeding the number of Senators and 
 Representatives to which said State was entitled, in the 
 Thirty-seventh Congress. 
 
 The power of the President to change or alter collection dis- 
 tricts considered. (10 Op. Atty. Gen., 469 ; 12 Op. Atty. Gen., 51 ; 
 14 Op. Atty. Gen., 215.) 
 
 For list of internal-revenue collection districts in the United 
 States, with location of collectors' offices, see page 33. 
 
OFFICERS OF INTERNAL REVENUE. 59 
 
 Sec. 3142. The President, by and with the advice and con- collectors, 
 sent of the Senate, shall appoint for each collection- district 
 a collector, who shall be a resident of the same. When two 
 or more collection-districts are united by him, he may desig- 
 nate from among the existing officers of such districts one 
 collector for the new district, or, at his discretion, he may 
 make a new appointment of such officer for said district. 
 
 The legislative appropriation act for 1877, passed August 15' 
 1876 (19 Stat., 152), reduced the number of internal-revenue dis- 
 tricts to 131. 
 
 The appropriation act for 1878, passed March 3, 1877 (19 Stat., 
 303), reduced the number to 126. 
 
 Executive order of June 25, 1883, as modified by orders of June 
 30, 1883, and October 13 and December 5, 1883, reduced the num- 
 ber of districts from 126 to 84. 
 
 Executive order of February 13, 1884, reestablished the district 
 of Nevada (which in 1883 was consolidated with Fourth Cali- 
 fornia), making the number of districts 85. 
 
 The number of districts was reduced from 85 to 63 by Execu- 
 tive order of May 21, 1887. (33 Int. Rev. Rec, 157.) 
 
 Under existing law there is no limitation placed on the terra 
 of office of collectors of internal revenue, and in this respect 
 this office differs from other civil officers of the Government. 
 (Commissioners' reports, 1877 and 1881.) 
 
 Judicial notice will bo taken of the official character and the 
 official acts of the collector and his deputy. (Leach r . Snyder 
 (1886), 112 Pa., 161.) 
 
 Sec. 238. The commissions of all officers employed in levying 
 or collecting the public revenue shall be made out and recorded 
 in the Department of the Treasury, and the seal of the Depart- 
 ment affixed thereto. But the seal shall not be affixed to any 
 such commission before the same has been signed by the 
 President. 
 
 SEC. 3143, as amendedby section $, act March 1,1879 (20 Stat., SS7), Collectors' 
 and by section 5, act March®, 1895 (28 Stat., 807). Every collector, bond8 - 
 
 before entering upon the duties of his office, shall execute 
 a bond for such amount as may be prescribed by the Com- 
 missioner of Internal Eevenue, under the direction of the 
 Secretary of the Treasury, with not less than five sureties, 
 to be approved by the Solicitor of the Treasury, conditioned 
 that said collector shall faithfully perform the duties of his 
 office accordin g to la w, and shall j ustly and faithfully account 
 for and pay over to the United States, in compliance with 
 the order or regulations of the Secretary of the Treasury, 
 all public moneys which may come into his hands or pos- 
 session; and he shall, from time to time, renew, strengthen, 
 and increase his official bond, as the Secretary of the Treas- 
 ury may direct, with such further conditions as the said 
 Commissioner shall prescribe ; and he shall execute a new 
 bond whenever required so to do by the Secretary of the Treas- 
 ury, with such conditions as may be required by law or pre- 
 scribed by the Commissioner of Internal Revenue, with not less 
 than Jive sureties; whichnewbondshallbeinlieuof any former 
 bond or bonds of such collector in respect to all liabilities 
 accruing after the date of its approval by the Solicitor of the 
 Treasury. Said bonds shall be filed in the office of the Sec- 
 retary of the Treasury. 
 
 Proceedings against delinquent collectors. (§§ 3624, 3625, 
 3633, Appendix, p. 381.) 
 
 Claims for credit in suits brought by the United States. ($ 951, 
 p. 391.) 
 
60 OFFICERS OF INTERNAL REVENUE. 
 
 Allowance to collectors ; set-offs. (Hall v. United States, 91 
 U.S. (1 Otto), 559.) 
 
 Gaugers' fees received by collectors ; Treasury settlements. 
 (Soule et al. v. United States, 100 U. S. (10 Otto), 8; 26 Int. Rev. 
 Rec, 4.) 
 
 Due diligence. (United States v. Kimball, 101 U. S. (11 Otto), 
 725.) 
 
 Money received from sale of stamps ; use of old form of bond. 
 (United States v. Hough, 103 IT, S. (13 Otto), 71.) 
 
 Bond not void because district is not stated. (United States v. 
 Jackson, 104 U. S. (14 Otto), 41 ; 28 Int. Rev. Rec, 12.) ■ 
 
 Collectors' receipts; certified transcripts. (United States e. 
 Hunt, 105 U. S. (15 Otto), 183; 28 Int. Rev. Rec, 134.) 
 
 Evidence. (United States r. Stone, 106 IT. S. (16 Otto), 525.) 
 
 The addition of a condition, not specifically named in the act 
 of Congress, that obligors shall not be liable if each and every 
 deputy appointed by the collector shall truly and faithfully 
 execute and discharge all the duties of such deputy collector 
 according to law, does not relieve the sureties from liability. 
 Mode of settling accounts of collectors ; mode of prosecuting 
 suits, etc. (Chadwick r. United States, 3 Fed. Rep., 750.) 
 
 Collector approving worthless bonds ; liability of bond for loss 
 sustained by Government. (United States i\ Thorn, 9 Int. Rev. 
 Rec, 65.) 
 
 Sureties liable for taxes collected and not accounted for. 
 (United States v. Harry Chase et al., 22 Int. Rev. Rec, 11; Ring 
 i'. United States, 99 U. S., 229.) 
 
 Liability of sureties when duties are imposed on principal by 
 laws subsequent to the execntion of the bond. (United States 
 i'. McCartney, 26 Int. Rev. Kec.,28.) This question and other 
 questions relating to sureties on official bonds considered. (30 
 Int. Rev. Rec, 161, 166.) 
 
 Question of credits, time when compensation commences. 
 (United States r. Flanders, 112 U. S., 88; 30 Int. Rev. Rec, 397.) 
 
 Liability of a surety on an official bond is etricti juris ; surety 
 not to be held responsible for the conduct of his principal beyond 
 the scope of his undertaking reasonably construed. (United 
 States v. Adams et al., 31 Int. Rev. Rec, 261.) 
 
 In a suit on collector's bond, where one of the sureties had 
 signed the bond in blank already signed by the principal, with 
 an understanding with the principal that only a certain amount 
 wns to be inserted therein as penalty, and with the further 
 understanding that two additional sureties were to be furnished, 
 each worth a certain sum, and where the bond was afterwards 
 completed by the insertion of an amount larger than that agreed 
 upon, and signed by two worthless sureties, and afterwards the 
 bond was delivered to the proper officer of the Government, who 
 accepted it in the belief that it was properly executed and with 
 no notice of the private agreement, held that the first surety 
 was liable. Case not distinguished in principle from Dair v. 
 United States (16 Wall., 1). (Butler i>. United States, 21 "Wall., 
 272.) 
 
 A judgment against a defaulting collector does not bind a 
 surety ou his bond unless the surety was a party to tho action; 
 and no Federal statute creates alien on the property of a col- 
 lector of internal revenue or his sureties from the execution of 
 his official bond, or from the date of any default thereon. 
 (United States v. Ingates, Circuit Court, S. D. Ala. (1891) ; 48 
 Fed. Rep., 251.) 
 
 Accounts must be stated to show liability under each bond. 
 (United States r. Barton Abel; 15 Int. Rev. Rec, 41 and 50.) 
 
 A bond takes effect upon its acceptance and approval. (19 
 How., 73.) 
 
 Public officers liable for all moneys that come into their hands 
 officially. (United States v. Prescott, 3 How., 378.) 
 
 The payment of money to the deputy collector without receiv- 
 ing stamps therefor was not a payment of the tax on the brandy; 
 the money did not become pubiic money in the hands of the 
 collector, and the sureties were not liable for it. (United States 
 v. llermance et al, 15 Blatch., 6.) 
 
OFFICERS OF INTERNAL REVENUE. 61 
 
 Liabilities of sureties on temporary bond. (United States r. 
 Kirkpatrick, 9 Wheat., 720.) 
 
 Where under the act of March 2, 1895, which provides that 
 " every officer whose duty it is to take and approve official 
 bonds shall cause all such bonds to be renewed every four years 
 after their dates/' an officer renews his bond by giving a bond 
 during the same term of office, the new bond does not operate to 
 release the sureties on the first bond from liability for future 
 transactions, but the sureties on fcho old and new bonds are 
 jointly and severally liable therefor. (5 Comp. Dec, 918.) 
 
 The collector's bond is a contract for the indemnity of the 
 United States alone and not for the indemnity of private per- 
 sons. (Clark r. United States, 60 Ga., 156.) 
 
 The direction of the Commissioner to execute a new bond must 
 be considered as the direction of the Secretary of the Treasury. 
 (Soule v. United States, 100 U. S., 8.) 
 
 If the name of a person in a written instrument was wrong, 
 or applies to a wrong person, the court will correct it by con- 
 struction, when it is apparent upon the face of the instrument 
 that the error exists and in what mannerit should be corrected 
 to carry out the intention of the parties. (Richmond v. Wood- 
 ward, 32 Yt., 283.) 
 
 There must not be less than five sureties to a bond of collector 
 of internal revenue if the sureties are individuals; but one cor- 
 porate surety, duly qualified as provided by the act of Congress 
 of August 13, 1894, may be accepted. (Department Circular 
 No. 191, October 12, 1897.) 
 
 No surety can hold office under his principal. (Department 
 Circular No. 191, October 12, 1897; 43 Int. Rev. Rec, 438.) 
 
 Sureties can not be relieved from bonds at their request. (30 
 Int. Rev. Rec, 197.) 
 
 Notice of deficiency in accounts of principals to be given to 
 sureties upon bonds of United States officials; limitation of 
 time within which suit shall be brought against sureties on said 
 bond. (Act of August 8, 1888.) See p. 386. 
 
 Official bonds are to be examined every two years, and to be 
 renewed every four years, or oftener. These bonds are to be 
 filed with the Secretary of the Treasury. (§ 5, act of March 2, 
 1895, 28 Stat., 764.) See p. 61. 
 
 SEC. 3144, as amended by section 2, act of March 1, 1879 (W Stat., Collectors to 
 327), and by section 5 of the act of March 2, 1895 (28 Stat,., 807). It act as disbursing 
 
 shall be the duty of collectors of internal revenue to act agen 
 as disbursing agents of the Treasury for the payment of 
 all expenses of collection of taxes and other expenditures 
 for the internal revenue service within their respective 
 districts, under regulations and instructions from the Sec- 
 retary of the Treasury, on giving good and sufficient bond, 
 with such sureties, in such form, and in such penal sum, 
 as shall be prescribed * * * and approved by the Sec- 
 retary of the Treasury, for the faithful performance of their 
 duties as such disbursing agents; but no additional com- 
 pensation shall be paid to collectors for such services. 
 
 The words "by the First Comptroller of the Treasury" 
 omitted in view of the following act: Hereafter all bonds of 
 * * * collectors of internal revenue, * * * either as 
 such officers or as disbursing officers of the Treasury, * * * 
 and all such bonds now on file in the office of the Comptroller 
 of the Treasury, shall be transmitted to the Secretary of the 
 Treasury and filed as he may direct; and the duties now 
 required by law of the Comptroller of the Treasury in regard 
 to such bonds, as the successor of the * * * First Comp- 
 troller of the Treasury, shall hereafter be performed by the 
 Secretary of the Treasury. * * * [§ 5, act of March 2, 1895, 
 (28 Stat., 807.1.1 
 
 As to duties of disbursing officers see Appendix, § 3620 et 
 seq., p. 377. 
 
62 OFFICERS OF INTERNAL REVENUE. 
 
 Disbursing officers are responsible for the identity of the 
 parties to whom they are authorized to pay money and for the 
 genuineness of signatures to the vouchers returned by them. 
 (Harston v. United States, 21 Ct. Clms., 451.) 
 
 The bond required from the collector as disbursing agent is 
 separate from and additional to his bond as collector. (Hall v. 
 United States, 17 Ct. Clms., 39. See Chadwick r. United States, 
 3 Fed. Rep., 750.) 
 
 Bond of collector as disbursing agent held to cover disburse- 
 ments to storekeepers, although the office of storekeeper was 
 created by a law passed subsequent to date of bond. (United 
 States t. McCartney and others, 1 Fed. Rep., 104; 26 Int. Rev. 
 Rec, 28.) 
 
 The sureties on this bond (if individuals) must be other than 
 those on bond as collector ; but a corporate surety, duly quali- 
 fied, may be accepted as surety on both bonds. 
 
 This bond must not be executed until after the collector has 
 fully qualified as such by executing his bond as collector and 
 taking the oath of office. (Department Circular No. 191, Octo- 
 ber 12, 1897; 43 Int. Rev. Rec, 438.) 
 
 SEC 3145, as to collector's salary and allowances. (Obsolete.) 
 
 Superseded by sections 12 and 13, act of February 8, 1875, 
 
 as amended. [§ 3148.] 
 ■usted M U cordhf' ^ Bc - 3146 - I Q adjusting the accounts of collectors, accru- 
 t« fiscaiyear. lng ing after June thirtieth, eighteen hundred and sixty-four, 
 
 and in the payment of their compensation for services, the 
 
 fiscal year of the Treasury shall be observed. 
 
 See section 237, R. S., commencement of fiscal year. (34 Int. 
 Rev. Rec, 197.) 
 
 Apportionment g EC 3147. when any part of the compensation of the col- 
 
 of compensation , „ -..,.,. \ L . r . . 
 
 of collectors. lector of any district is by commission upon assessments or 1 
 collections, and, in consequence of a new appointment, is 
 due to more than one collector within the same year, such 
 commissions shall be apportioned between such collectors; 
 but in no case shall a greater amount of the commissions be 
 allowed to two or more collectors in the same district than 
 shall have been authorized by law to be allowed to one col- 
 lector, and the same rules shall apply to the salaries and 
 commissions of assessors and collectors heretofore earned 
 and accrued. 
 certificate of But no payment shall be made to collectors, on account 
 
 quired' S810nerre of salaries or commissions, without the certificate of the 
 Commissioner of Internal Eevenue that all reports required 
 by law or regulation have been received, or that a satisfac- 
 tory explanation has been rendered to him of the cause of 
 delay. 
 
 As to certificate of due diligence, see section 3218, p. 103. 
 
 [SEC. 3148.] Sec. 12. Act of February 8, 1875 {18 Stat., 309), as 
 amended by section 2, act of March 1, 1879 (20 Stat., 327). That each 
 collector of internal revenue shall be authorized to appoint, 
 Deputycoiiect- by an instrument in writing under his hand, as manydepu- 
 ors - ties as he may think proper, to be compensated for their 
 
 services by such allowances as shall be made by the Secre- 
 tary of the Treasury, upon the recommendation of the 
 Commissioner of Internal Eevenue. 
 
 x This word "or" is erroneously printed "of" in the Revised Stat- 
 utes, edition of 1878. 
 
OFFICERS OF INTERNAL REVENUE. 63 
 
 Allowances shall also be made in like manner for salary salaries of de P . 
 and office expenses of collectors, all of which shall be in uties and coIlect - 
 lieu of the salary and commissions heretofore provided ° r ' 
 by law : 
 
 Provided, hoicever, That the salaries of collectors shall 
 be fixed at two thousand dollars each per annum where 
 the annual collections amount to twenty-five thousand 
 dollars or less, and shall, by the Secretary, on the recom- 
 mendation of the Commissioner, be graduated up to the 
 maximum limit of four thousand five hundred dollars; 
 which latter sum shall be allowed in all cases where the 
 collections amount to one million of dollars or upward ; and 
 the collector shall have power to revoke the appointment 
 of any such deputy, giving such notice thereof as the Com- 
 missioner of Internal Revenue may prescribe, and to 
 require and accept bonds or other securities from any 
 deputy; and actions upon such bonds may be brought in 
 any appropriate district or circuit court of the United 
 States; which courts are hereby given jurisdiction of such 
 actions concurrently with the courts of the several States. 
 
 Each such deputy shall have the like authority in every Deputy collect 
 respect to collect the taxes levied or assessed within the ££'! ^pons/Ji? 
 portion of the district assigned to him which is by law in- 
 vested in the collector himself; but each collector shall, in 
 every respect, be responsible, both to the United States 
 and to individuals, as the case may be, for all moneys 
 collected, and for every act clone or neglected to be done, 
 by any of his deputies while acting as such. 
 
 Held that the right of collectors to commissions on taxes 
 collected by the sale of tax-paid spirit stamps ( § 3314, p. 194) was 
 not taken from them by the act of March 1, 1879. But the 
 total net compensation of collectors can not in any case exceed 
 $4,500 per annum. (United States v. Landram, 32 Int. Rev. 
 Rec, 151; 118 U.S., 81.) 
 
 As to compensation for duties performed before taking oath. 
 (United States v. Flanders, 112 U. S., 88; 30 Int. Rev. Rec, 397.) 
 
 Additional allowance of salary to collectors. (Utah Case, 2 
 Lawrence Dec, 559; 28 Int. Rev. Rec, 293.) 
 
 An action by a collector of internal revenue against a 
 deputy collector on his official bond may be removed from the 
 Statu court to the Federal court under the act of March 3, 
 1875. (Orner v. Saunders, 3 Dillon, 284.) 
 
 A deputy collector is authorized to act as such when his com- 
 mission lias been signed and placed in the mail and he is notified 
 thereof by telegram. (United States v. Sykes, 58 fed. Rep., 1000.) 
 
 Compensation of collectors can not be revised bv the courts. 
 (United States v. Hall, 2 Dillon, 426; 91 U. S., 559.) * 
 
 Deputy collectors of internal revenue are appointed under 
 section 3148, R. S., and the power of removal rests with the 
 appointing power, the collector, subject to such requirements 
 as to notice as the Commissioner of Internal Revenue may pre- 
 scribe, and such action can not be reviewed by an appeal to the 
 courts. (Page v. Moffett, collector, U. S. Circuit Court, Dist. of 
 N. J., 85 Fed. Rep., 38; Vol. 1, Treas. Dec. (1898), p. 338, No. 19027.) 
 
 Court of equity will not, by injunction, restrain a collector 
 from making a removal of a subordinate employee. (Morgan 
 v. Nunn, collector, U. S. Circuit Court, middle Dist. of Tenn., 84 
 Fed. Rep., 551; Vol. 1, Treas. Dec. (1898), No. 19027; White, 
 collector, v. Berry (1898), 170 U. S., 366.) 
 
 Civil-service law, regulations, and decisions. Application as 
 to removal of subordinates in office of Collector. (Vol. 1, Treas. 
 Dec. (1898), No. 19027.) 
 
64 OFFICERS OF INTERNAL REVENUE. 
 
 All deputy collectors of internal revenue who are borne on 
 the rolls as such and the allowance for whose salaries is approved 
 by the Secretary of the Treasury are excepted from the classified 
 service: Provided, That no position designated as a clerkship 
 under a collector of internal revenue, appointment to which is 
 made by the Secretary of the Treasury, shall be discontinued 
 for the purpose of substituting a deputy collectorship therefor, 
 or for any purpose other than a bona fide reduction of force, 
 and that before such reduction shall be made the reasons therefor 
 shall be given in writing by the collector of the district and 
 shall be approved by the Commissioner of Internal Revenue 
 and the Secretary of the Treasury. (Amendment to the civil 
 service rules approved by the President, May 29, 1899.) 
 
 Relative to revision of the civil-service rules promulgated 
 May 29, 1899. (Circular No. 538, revised Julv 17, 1899, Vol. 2, 
 Treas. Dec., No. 21397.) 
 
 Circular No. 449, December 9, 1895. Expenses of subordinate 
 officers. (41 Int. Rev. Rec, 537.) 
 
 Assignment of deputy collectors of internal revenue to special 
 or general duty. (Circular letter May 12, 1899, Vol. 1, Treas. 
 Dec, No. 21150.) 
 
 Deputy collectors' diary report and monthly account for 
 services. (Int. Rev. Circular No. 537, Vol. 1, Treas. Dec. (1899), 
 No. 21259.) 
 
 Entire time of deputy collectors must be devoted to official 
 duties. (Circular No. 532, May 11, 1899, Vol. 1, Treas. Dec, No. 
 21149.) 
 
 SEC. 13. Act February 8, 1875 (18 Stat., 307), as amended by sec- 
 tion j, act of March i, 1879 (20 Stat., S27). That there shall be 
 further paid, after the account thereof has been rendered 
 to and approved by the proper officers of the Treasury, to 
 each collector, his necessary and reasonable charges for 
 collectors' ad advertising, stationery, and blank books used in the per- 
 
 tkmer'" etc "'*' formance of his official duties, and for postage actually paid 
 on letters and documents received or sent and exclusively 
 relating to official business, but no such account shall be 
 approved or allowed unless it states the date and the par- 
 ticular items of every such expenditure, and shall be veri- 
 Further allow- fled by the oath of the collector : Provided, That the Sec- 
 
 ance 8 . retary of the Treasury, on the recommendation of the 
 
 Commissioner of Internal Revenue, be authorized to make 
 such further allowances, from time to time, as may be 
 reasonable, in cases in which, from the territorial extent of 
 the district, or from the amount of internal duties col- 
 lected, it may seem just to make such allowances ; but no 
 such allowance shall be made if more than one year has 
 elapsed since the close of the fiscal year in which the 
 services were rendered. 
 Maximum net But the total net compensation of a collector shall not 
 
 coue p cto? ation ' in any case exceed four thousand five hundred dollars a 
 year ; and no collector shall be entitled to any portion of 
 the salary pertaining to the office unless such collector 
 shall have been confirmed by the Senate, except in cases 
 of commissions to fill vacancies occurring during the recess 
 of the Senate. 
 
 Deputy collector's pay. (Herndon's claim, 26 Int. Rev. Rec, 
 314; Herndon v. United States, 15 Ct. Clms., 446; 26 Int. Rev. 
 Rec, 198; Wilson's case, 2 Lawrence Dec, 206.) 
 
 Salary of deputy collector. Are deputy collectors officers? 
 (Landram v. United States, 16 Ct. Clms., 74 ; 27 Int. Rev. Rec. 
 80.; See note under section 3169, p. 76. 
 
OFFICERS OF INTERNAL REVENUE. 65 
 
 Questions of salary are questions of contract, and the Gov- 
 ernment can be sued in Court of Claims when it fails to pay 
 collector his salary. (Patton v. United States, 7 Ct. Clms., 362.) 
 
 Compensation of collectors and deputy collectors (series 7, 
 No. 2, revised, p. 78). 
 
 The salary of an officer begins from date of taking oath and 
 entering on duty. (IV Comp. Dec, 59.) 
 
 SEC. 3149, as amended by section 2, act of March 1, 1879. (ISO Stat., Disability or 
 
 S87.) In case of the sickness or absence of a collector, or in ™ couector oflice 
 
 case of his temporary disability to discharge his duties, 
 
 they shall devolve upon his senior deputy, unless he shall 
 
 have devolved them upon another of his deputies; and for 
 
 the official acts or defaults of such deputies the collector 
 
 and his sureties shall be held responsible to the United 
 
 States. 
 
 In case of a vacancy occurring in the office of collector, 
 the deputies of such collector shall continue to act until 
 his successor is appointed; and until a successor is ap- 
 pointed, the deputy of such collector senior in service shall 
 discharge all the duties of collector, and also the duties of 
 disbursing agent; and of two or more deputies appointed 
 on the same day, the one residing nearest the residence of 
 the collector when the vacancy occurred shall discharge the 
 said duties until another collector is appointed. 
 
 When it appears to the Secretary of the Treasury that 
 the interest of the Government so requires, he may, by his 
 order, direct the said duties to be performed by such other 
 one of the said deputies as he may designate. 
 
 For the official acts and defaults of the deputy upon li ™e e f*f d s e b ™ d 
 whom said duties are devolved remedy shall be had on acting. 
 the official bond of the collector, as in other cases ; and for 
 the official acts and defaults of such deputy as acting dis- 
 bursing agent, remedy shall be had on the official bond of 
 the collector as disbursing agent. 
 
 And any bond or security taken from a deputy by a col- geSnf'Tlui!.! 
 lector, pursuant to section twelve of 'An act to amend ex- 
 isting customs and internal-revenue laws, and for other 
 purposes,' approved February eight, eighteen hundred and 
 seventy-five, shall be. available to his legal representatives 
 and sureties to indemnifythem for loss or damage accruing 
 from any act or omission of duty by the deputy so continu- 
 ing or succeeding to the duties of such collector. 
 
 Suspension of Collector Francis Widmer on charges of fraud 
 by supervisor. Deputy performing duties of collector entitled 
 to compensation. (United States v. Farden, 99 U. S., 10, affirm- 
 ing, 13Ct. (lms.,347; 25 Int. Rev. Rec, 55.) 
 
 Commissioner's power to suspend collectors. ( § 3163a. ) 
 Death, resignation, or removal of collector ; accounts. ( § 3219, 
 p. 103.) 
 
 Seo. 3150. Any deputy collector who has performed or "XShm 
 may perform, under authority of law, the duties of any to 'collector s sai 
 collector in consequence of a vacancy in the office of said ar J" 
 collector, shall be entitled to receive the salary and commis- 
 sions allowed by law to such collector, or the allowance in 
 lieu of said salary and commissions allowed by the Secre- 
 tary of the Treasury to such collector, and the Secretary of 
 the Treasury may make to such deputy collector such allow- 
 ance in lieu of salary and commissions as he might lawfully 
 10228 5 
 
66 OFFICERS OF INTERNAL REVENUE. 
 
 make to such collector. And such deputy shall not be de- 
 barred from receiving such salary and commissions, or allow- 
 ances in lieu thereof, by reason of the holding of another 
 Federal office by said collector during the time for which 
 such deputy acts as collector. But all payments to such 
 deputy collector shall be upon duly audited vouchers. 
 
 oEO. 3151, relative to inspectors of tobacco and cigars, repealed by act 
 of August 4, 1S86. (24 Stat., SIS.) 
 Internal-reve- SEC. 3152, as amended by section 2, act of March 1, 1S79 (20 Stat., 
 
 nue agents. 327); a ct of July 7, 1S84. (23 Stat., 172). The Commissioner of 
 Internal Revenue may, whenever in his judgment the 
 necessities of the service so require, employ competent 
 agents, not exceeding at any time twenty in number, to 
 be paid such compensation as he may deem proper, not 
 exceeding in the aggregate any appropriation made for 
 that purpose; and he may, at his discretion, assigu any 
 such agent to duty under the direction of any officer of in- 
 ternal revenue, or to such other special duty as he may deem 
 necessary; and no general or special agent or inspector, by 
 whatever designation he may be known, of the Treasury 
 Department, in connection with the internal revenue, 
 * * * except as provided for in this title, shall be ap- 
 pointed, commissioned, employed, or continued in office. 
 
 The agents whose employment is authorized by this sec- 
 tion shall be known and designated as internal-revenue 
 agents, and they shall have all the powers of entry and 
 examination conferred upon any officer of internal revenue, 
 
 zm^iis 11 ' 327T ' ky sections thirty-one hundred and seventy-seven, thirty- 
 two hundred and seventy-seven, thirty two hundred and 
 eighty-six, and thirty-three hundred and eighteen of the 
 Revised Statutes; and all the provisions of said sections, 
 including those imposing fines, forfeitures, penalties, or 
 other punishments for the enforcement thereof, are hereby 
 made applicable to the action of internal-revenue agents, in 
 the same manner as if such agents were specially named in 
 each of said sections, 
 sees. 3i67, 3168, And all the provisions of sections thirty-one hundred 
 and sixty-seven, thirty-one hundred and sixty-eight, thirty- 
 one hundred and sixty-nine, and thirty-one hundred and 
 seventy-one of the Revised Statutes shall apply to internal- 
 revenue agents as fully as to internal-revenue officers. 
 
 The legislative, executive, and judicial appropriation act, 
 approved July 7, 1884 (23 Stat., 172), provided that there shall 
 not be employed exceeding twenty agents, in lieu of the number 
 then authorized by law. 
 
 Before this act the number authorized was thirty-five. 
 
 iJemafreve^e [SEC. 3152«.] Sections, act of June 13, 1898 (SO Stat., 450)- * * * 
 
 agents author- And the Commissioner of Internal Revenue is author- 
 ,zed - ized to employ ten agents, to be known and designated as 
 
 internal-revenue agents, in addition to the number now 
 authorized in section thirty-one hundred and fifty-two of 
 the Revised Statutes as amended, and the existing pro- 
 visions of law in all other respects shall apply to the duties, 
 compensation, and expenses of such agents. 
 
 ttolfohfrks^nd SbC - 47< Act of June IS, 1889. (30 Stat., 450.) That the Com- 
 
 agenV "au'tho'r- missioner of Internal Revenue, with the approval of the Sec- 
 ized. retary of the Treasury, shall make all needful rules and 
 
OFFICERS OF INTERNAL REVENUE. 6? 
 
 regulations for carrying into effect the provisions relating 
 to the manufacture and sale of mixed flour, being section 
 thirty-five to section forty-nine, both inclusive, of this Act, 
 and the said Commissioner of Internal Kevenue, by and with 
 the approval of the Secretary of the Treasury, for the purpose 
 of carrying said last-mentioned provisions of this Act into 
 effect, is hereby authorized to employ such additional 
 clerks and agents as may be necessary for that purpose, 
 not to exceed twenty in number. 
 
 [Extract from legislative, executive, and judicial appropriation act 
 approved March 3, 1885. (23 Stat., 404.)] 
 
 * * * Provided further, That the compensation of the Compensatim, 
 chief of the internal-revenue agents shall not exceed ten 
 dollars per day, and of the other agents not exceeding seven 
 dollars per day each ; and for per diem in lieu of subsist- 
 ence, while traveling on duty, said agents shall receive at 
 a rate to be fixed by the Secretary of the Treasury, not 
 exceeding. three dollars per day. * * * 
 
 Nothing in section 4, act of August 5, 1882 (22 Stat., 255), shall 
 be construed to prevent the Commissioner of Internal Revenue 
 from detailing one revenue agent for duty in his office. (Ap- 
 pendix, p. 401.) 
 
 SEC. 3153, as amended by act August 15, 1876 (19 Stat., 152) . a gf * ^et^Taba! 
 
 There shall be appointed by the Secretary of the Treasury ries. 
 such number of internal revenue store-keepers as may 
 be necessary, who shall each receive such compensation, 
 not exceediug four dollars a day, to be paid monthly by 
 the United States, as may be determined by the Commis- 
 sioner of Internal Eevenue. No store-keeper shall be en- 
 gaged in any other business while iu the service of the 
 United States, without the written permission of the Com- 
 missioner of Internal Revenue. Every store-keeper shall Bond - 
 take an oath faithfully to perform the duties of his office, 
 and shall give a bond, to be approved by the Commissioner 
 of Internal Eevenue, for the faithful discharge of his duties, 
 in such form and for such amount as the Commissioner may 
 prescribe. 
 
 Storekeeper's bond. Form 50 revised. 
 
 Department Circular No. 26, February 20, 1893, division of 
 appointments. Appointment of storekeepers, gaugers, and 
 storekeepers and gaugers in the Internal-Revenue Service. 
 (39 Int. Rev. Rec, 69.) 
 
 [Extract from legislative, executive, and judicial appropriation act 
 approved August 15, 1876. (19 Stat., 152.)] 
 
 Hereafter no store-keeper shall receive a greater compen- compensation 
 sation than four dollars per day; and said gaugers and hmited - 
 store-keepers respectively shall only receive compensation 
 when rendering actual service. 
 
 Henry B. McNeil <•. The United States. (35 Int. Rev. Rec, 15; 
 23Ct.Clms.,413.) 
 
 [SEC. 3153a.] Extract fromlegislative, executive, and judicial appro- Office of "store- 
 
 priation act, August 15, me {19 Stat., 152). That the Secretary ^ r e ?, er and gau ' 
 of the Treasury may, upon the recommendation of the 
 Commissioner of Internal Eevenue, impose the duties 
 of storekeeper and gauger upon one officer, where the 
 
68 OFFICERS OF INTERNAL REVENUE. 
 
 amount of spirits produced at the distillery to which such 
 officer may be assigned, is not sufficient in the judgment 
 of the Commissioner to warrant the employment of two 
 officers to perform the separate duties of storekeeper and 
 gauger. The Secretary of the Treasury may issue a com- 
 mission to such officer as storekeeper and gauger, but the 
 
 compensation, compensation for his services as storekeeper and gauger 
 shall be that of storekeeper only. And the said officer 
 shall before entering upon the discharge of such duties 
 
 Bona. giye a bond in the penal sum of not less than five thousand 
 
 dollars for the faithful performance of the combined duties 
 of storekeeper and gauger. 
 
 Storekeeper and gauger's bond. Form 50£ revised. 
 
 [SEC, 31530. J Extract from section 2 of the legislative, executive, 
 and judicial appropriation act, approved June 21, 18/9 (21 Stat., 2S). 
 
 Hereafter storekeepers at distilleries that mash less than 
 
 sixty bushels of grain per day shall be allowed notexceed- 
 
 compensation jug fifty dollars per month. But when one person acts as 
 
 eries ma 18 ' storekeeper and gauger, his salary shall not exceed four 
 
 dollars per day for the time actually employed. 
 
 Storekeepers are not assigned to distilleries of this capacity, 
 but storekeepers and gaugers. 
 
 [SEC. olooc] Extract from legislative, executive, and judicial appro- 
 ' priation act for the fiscal year ending June SO, 18S5, approved July 7, 1884 
 
 (ss Stat., 172). * * * Hereafter storekeepers, or store- 
 keepers and gaugers, who are assigned to distilleries whose 
 registered capacity is twenty bushels or less, shall receive 
 two dollars per day for their services. 
 
 Same provision in appropriation act for fiscal year 1886. (23 
 Stat., 404 ; Supp. R. S., Vol. 1, p. 484.) 
 
 and t0 gauger eP a e s r [ Se0 - 315 >d.] Section 04, act August :>S, 1894. (28 Stat., 509.) 
 
 signment of.' a That the officer holding the combined office of storekeeper 
 and gauger, under the provisions of the legislative, execu- 
 tive, and judicial appropriation act, approved August fif- 
 teenth, eighteen hundred and seventy-six (Nineteenth 
 Statutes, page one hundred and fifty-two), may be as- 
 signed by the Commissioner of Internal Revenue to per- 
 form the separate duties of a storekeeper at any distillery, 
 or at any general or special bonded warehouse, or to per- 
 form any of the duties of a gauger under the internal- 
 revenue laws. And the said officer, before entering upon 
 the discharge of such separate duties, shall give a bond 
 to be approved by the Commissioner of Internal Revenue 
 for the faithful discharge of his duties in such form and 
 for such amount as the Commissioner may prescribe. 
 
 Assignments of storekeepers and gaugers must be made by 
 the Commissioner of Internal Revenue upon the recommenda- 
 tion of the collector. They may be transferred for service from 
 one distillery to another upon the recommendation of the col 
 lector of the district. The one assignment to the separate duties 
 of a gauger continues in force so long as he is continuously 
 employed as such. (Vol. I Treas. Dec.(1899), No. 20695.) 
 
 and\ 8 iisfer e rf ^ BC " ^ 15 * - ^ne or more storekeepers shall be assigned 
 
 storekeeper. ° by the Commissioner of Internal Revenue to every bonded 
 
 or distillery warehouse established bylaw; and any store- 
 
OFFICERS OF INTERNAL REVENUE. 69 
 
 keeper may be transferred * * * by the Commissioner Act Aug. 15, 
 of Internal Revenue, from one warehouse to another. 1876, 
 
 In the original section power was given to supervisors of 
 internal revenue to transfer storekeepers, but those offices were 
 abolished by the act of August 15, 1876. (19 Stat., 143.) 
 
 [SEC 3154«.J Section 63, act of August 28, 1894. {28 Stat., 509.) Compensation. 
 
 That storekeepers, aud storekeepers and. gaugers, when 
 transferred from one distillery to another, either in the same 
 district or in different districts, shall receive compensation 
 not exceeding four dollars per day during the time neces- 
 sarily occupied in traveling from one distillery to the other, 
 together with actual and necessary traveling expenses. 
 
 This section will not authorize the payment to storekeepers 
 and storekeepers and gaugers of per diem' and expenses except 
 when traveling "from one distillery to another," as therein speci- 
 fied. (Vol. I, Comp. Dec. (1895), 242.) 
 
 Sec 3155. In case of the absence of any internal-revenue Temporary 
 storekeeper by reason of sickness or other cause, the col- 8torekee P er - 
 lector having control of the warehouse may designate a per- 
 son to have temporary charge thereof, who shall, during such 
 absence, perforin the duties and receive the pay of the store- 
 keeper for the time he may be so employed, and shall for 
 any violation of the law be subject to the same punishment 
 as storekeepers. 
 
 Storekeepers' duties. ($$ 3267, 3271, 3273, 3274, 3287, 3295, 3301, 
 3302.) 
 Penalties prescribed in case of storekeepers. (§ 3300, p. 186.) 
 Concerning designations dining temporary absence of store- 
 keepers or storekeepers and gaugers. (Circular letter, October 
 29, 1895; 41 Int. Rev. Rec, 445.) 
 
 Sec. 3156. The Secretary of the Treasury shall appoint Gangers. 
 in every collection district where they may be necessary, 
 one or more internal-revenue gaugers, who shall each take 
 an oath faithfully to perform his duties, and shall give bond, 
 with one or more sureties, satisfactory to the Commissioner 
 of Internal Eevenue, for the faithful discharge of the duties 
 assigned to him by law or regulations; and the penal sum 
 of said bond shall not be less than five thousand dollars, 
 and said bond shall be renewed or strengthened as the Com- 
 missioner of Internal Eevenue may require. The duties of 
 every such gauger shall be performed under the supervision 
 and direction of the collector of the district to which he may 
 be assigned, or of the collector in charge of exports at any 
 port of entry to which he may be assigned. 
 
 Oauger's bond. Form 39 revised. 
 
 Compromise of gauger's bond. (Decision of Secretary Sher- 
 man, adverse; 23 Int. Rev. Rec. (1877), 139.) 
 
 New bonds can not be accepted from gaugers so as to release 
 old bondsmen from responsibility. (30 Int. Rev. Rec. (1884), 197. ) 
 
 The right of action on the bond prescribed by section 3156 is 
 reserved to the Government, notwithstanding an indictment, 
 conviction, and sentence under section 3169, unless there is an 
 averment of satisfaction of the latter. ( United States r. Culler- 
 ton, 8 Biss., 166; 24 Int. Rev. Rec, 68.) 
 
 For instructions as to the duties of gaugers, see Regulations, 
 series 7, No. 11, revised, Gaugers' Manual (1900) ; series 7, No. 11, 
 revised, supplement No. 1, Gaugers' Weighing Manual, 1895; and 
 series 7, No, 7, revised, with its supplements. 
 
70 OFFICERS OF INTERNAL REVENUE. 
 
 The offices of gauger, storekeeper, and storekeeper gauger, 
 where the compensation does not exceed $3 per day, or shall not 
 exceed in the aggregate $500 per annum, are not subject to com- 
 petitive examination or registration, but persons appointed to 
 said offices are subject to an examination to be prescribed by 
 the Secretary of the Treasury, and to be taken 'before appoint- 
 ment, when possible. (Circular No. 538, revised ; Vol. 2, Treas. 
 Dec, No. 21397.) 
 
 [SEC. 3156a.] Section 65, act August SSj 1894 (28 Stat., 509). 
 
 That internal-revenue gaugers may be assigned to duty at 
 distilleries, rectifying houses, or wherever gauging is re- 
 quired to be done, and transferred from oue place of dnty,to 
 another, by the Commissioner of Internal "Revenue, in like 
 manner as storekeepers and storekeepers and gaugers are 
 now assigned and transferred. 
 
 Gaugers' returns. ($ 3291, p. 174.) 
 
 Penalties prescribed in case of gaugers. (}$ 3290, 3292, p. 174.) 
 Gauging instruments to be prescribed by the Commissioner. 
 ($ 3249, p. 144.) 
 
 Gangers' fees. g EC , 3157. Gaugers shall be entitled to receive such fees, 
 to be determined by the quantity gauged, as may be pre- 
 scribed by the Commissioner of Internal Revenue; and 
 said fees, together with their actual and necessary travel- 
 ing expenses, shall be verified by their oaths, and shall be 
 paid by the United States monthly. 
 
 [SEC. 3157ft,] Extract from the legislative, executive, and judicial 
 appropriation act, approved June 19, 1878, (20 Stat., 178). 
 
 And hereafter the compensation of gaugers shall not exceed 
 five dollars per day while actually employed. 
 
 [SEC. 31576.] Extract from legislature, executive, and judicial appro- 
 priation act of August 15, 1876, (19 Stat., 143). * * * gaugers 
 * * * shall only receive compensation when rendering 
 actual service. 
 
 speciality. f ° r [SEC. 3157c] Act of July 7, 1898 (SO Stat., 656). Extract from the 
 act making appropriation to supply deficiencies in the appropriations for 
 the fiscal year ending June SO, 1898, and for prior years, and for other 
 
 purposes. That gaugers employed in gauging fruit brandy, 
 and gaugers specially detailed for special duty under 
 the direction of the Commissioner of Internal Revenue, 
 may be paid, at the discretion of the Commissioner of 
 compensation. i n t erna ] Revenue, either by fees to be determined by the 
 quantity gauged, or by a daily compensation not to exceed 
 saMonVoT^a- ^ ve dollars per diem while actually employed ; and in cal- 
 culated, culating the daily compensation of all gaugers paid by fees, 
 the quantity gauged for which fees are paid may be deter- 
 mined by dividing the aggregate gallons of spirits gauged 
 by the number of days on which the gauger was actually 
 employed during the month. 
 
 Gaugers' fees, Circular No. 205. Regulations, series 7, No. 5, 
 revised. Gauger's Manual (1900). 
 
 False claims. (United States v. Bittinger, 21 Int. Rev. Rec, 
 342.) 
 
 Compensation of internal-revenue gaugers. Former deci- 
 sions modified as follows : 
 
 A ganger may be employed while traveling from one distillery 
 to another under orders or instructions issued by competent 
 authority, although he may not on days while so traveling actu- 
 ally gauge any spirits. 
 
 Reimbursement for traveling expenses is not in the nature 
 of compensation, and the traveling expenses of internal-revenue 
 
OFFICERS OF INTERNAL REVENUE. 71 
 
 gangers are not subject to the restriction upon their compensa- 
 tion contained in section 3157, R. S. (Decision by Comptroller 
 Tracewell (1898), IV Comp. Dec, 712.) 
 
 Section 3169, R. S. (second paragraph), makes it an offense 
 for a United States gauger to receive any compensation except 
 as by law prescribed for the performance of his duty. 
 
 Rectifiers are entitled to have gaugers do their workpromptly 
 and accurately without any other pay than the pay received, 
 from the Government. Violation of law on the part of a United 
 States gauger in receiving money from rectifiers for gauging 
 spirits. (U. S. v. Brunjes, 36 Int. Rev. Rec.,47.) 
 
 A gauger's pay being fixed by a general regulation, his case 
 comes within the prohibition of section 1765, and he can not 
 receive pay for another service rendered at the same time. 
 (Hedrick v. United States, 16 Ct. Clms., 88.) 
 
 For instructions in regard to rendering accounts for fees and 
 expenses, see Regulations, series 7, No. 2, revised, p. 109, and 
 circular letter of March 8, 1900. 
 
 [Extract from legislative, executive, and judicial appropriation act for 
 1885. Act of July 7, 1884 (23 Stat., 172).] 
 at -n j, j • i ■ j. i n t Officers in eom- 
 
 And no collector in any district snail recommend, noi'misa.onnottoex- 
 shall there be appointed or commissioned, more deputy col- o^cefs^oTtte 
 lectors, storekeepers, storekeepers and gaugers, gaugers, number em- 
 inspectors, or other officers, or allowed to remain in com- plo ^ ed - 
 mission more of any of said officers, at any one time, than 
 fifteen per cent in excess of the number engaged in perform- 
 ing duty at the time, and indispensably necessary for the 
 performance of said duty. 
 
 See also appropriation act for fiscal year ending June 30, 1886. 
 (23 Stat., 404; Supp. R. S., Vol. 1, p. 484; Commissioner's Report, 
 1886, p. oxii.) 
 
 Circular No. 310, limiting the number of relatives permitted 
 to hold position in the Internal- Revenue Service in each, district. 
 (33 Int. Rev. Rec, 101.) 
 
 Provided, That the number of deputy collectors and clerks 
 employed in the collection of internal revenue shall not be 
 increased, nor shall the salaries of said officers and employees 
 be increased beyond the salaries paid during the last fiscal year. 
 (Extract from the legislative, executive, and judicial appropri- 
 ation act for 1899, act March 15, 1898, 30 Stat., 293.) 
 
 A similar proviso has been in previous appropriation acts since 
 the act of July 7, 1884, but was not inserted in the appropria- 
 tion act for 1900, act of February 24. 1899 (30 Stat., 846;. 
 
 Sec. 3158. Every internal-revenue officer, whose payment, statement of 
 charges, salary, or compensation are composed, wholly or 
 in part, of fees, commissions, allowances, or rewards, from 
 whatever source derived, shall be required to render to the 
 Commissioner of Internal Revenue, under regulations to be 
 approved by the Secretary of the Treasury, a statement 
 under oath setting forth the entire amount of such fees, 
 commissions, emoluments, or rewards of whatever nature, 
 or from whatever source received, during the time for which 
 said statement is rendered; and any false statement know- 
 ingly and willfully rendered under the requirements of this 
 section, or regulations established in accordance therewith, 
 shall be deemed willful perjury, and punished in the man- 
 ner provided by law for the crime of perjury. And any ^ e ° al &- 
 neglect or omission to render such statement when required 1876 c e • ' 
 shall be punished by a flue of not less than two hundred 
 dollars, nor more than five hundred dollars, in the discre- 
 tion of the court. 
 
72 OFFICERS OF INTERNAL REVENUE, 
 
 [SECS. 3159 and 3160] repealed by legislative, executive, and judicial 
 appropriation act of August 15, 1876 (19 Stat., US). Office of super- 
 visor abolished. 
 
 cha/ "of 6 " or- Sec - 3161, In an y P ort of tbe IJnited States where there 
 tetioIsa^Saw- is more than one collector of internal revenue, the Secretary 
 backB. f tue Treasury may designate oue of them to have charge 
 
 of all matters relating to the exportation of articles subject 
 to tax under the internal-revenue laws; and at any port 
 where he may deem it necessary, there shall be appointed 
 by him an officer to superintend all matters of exportation 
 and drawback, under the direction of the collector. The 
 compensation of the officers last named shall be prescribed 
 by the Secretary of the Treasury, but shall not exceed, in 
 any case, an annual rate of two thousand dollars, excepting 
 at Xew York, where such compensation shall be at the 
 annual rate of three thousand dollars. At any port where 
 there is no superintendent of exports, all the duties and 
 services required of such officers shall be performed by the 
 collector of internal revenue designated to have charge of 
 exportation. All the books, papers, and documents in the 
 bureau of drawbacks in the respective ports, relating to the 
 drawback of taxes paid under the internal-revenue law, 
 shall be delivered to the collector of internal revenue in 
 charge of exportation. 
 Collector and sec. 3162. Every collector of internal revenue and every 
 rats "of "exports superintendent of exports and drawbacks is authorized to 
 JatL admini8ter administer such oaths and to certify to such papers as may 
 be necessary under any regulation prescribed under the 
 authority of the internal-revenue laws. 
 
 See section 3165 in regard to general authority of collector to 
 administer oaths. 
 
 lertSra e8 and To' ® E °' 31< >3, as amended by section 2, act of March 1, 1879 (20 Stat , 327). 
 
 tcrnaw e a ?e ii ue Every collector within his collection district and every in- 
 agenta. tern al- revenue agent shall see that all laws and regulations 
 
 relating to the collection of internal taxes are faithfully 
 executed and complied with, and shall aid in the prevention, 
 detection, and punishment of any frauds in relation thereto. 
 And it shall be the duty of every collector and of every 
 internal-revenue agent to report to the Commissioner in 
 writing any neglect of duty, incompetency, delinquency, 
 or malfeasance in office of any internal-revenue officer or 
 agent of which he may obtain knowledge, with a statement 
 of all the facts in each case, and any evidence sustaining 
 the same. 
 CommiBsioner TbeCommissionermay also transfer any inspector, gauger, 
 Sin offi?lrr° er storekeeper, or storekeeper and gauger, from one distillery, 
 or other place of duty, or from one collection district, to 
 another. 
 
 Duty of collector to collect taxes. (§ 3183, p. 88.) 
 
 Injunction will not lie against an executive officer to prevent 
 his performance of acts directed by law. (Opinion of Solicitor 
 of Treasury in the case of Sidenburg & Co., 27 Int. Rev. Rec.,47.) 
 
 Proper course to be pursued by a disbursing officer of the 
 United States who is enjoined by a State court from paying 
 money. (Opinion of the Attorney-General, 25 Int. Rev. Rec, 
 53; 16 Op.Mty. Gen., 257.) 
 
 Courts will not interfere by injunction with the exercise by 
 
OFFICERS OF INTERNAL REVENUE. 73 
 
 the executive officers of duties requiring judgment or discretion. 
 (Gaines v. Thompson, 7 Wall., 347; Litchfield v. Register and 
 Receiver, 9 Wall., 575.) 
 
 As to injunctions against collectors. (See under § 3224, p. 108 ; 
 also Haffin v. Mason, 15 Wall., 671 ; 17 Int. Rev. Rec, 118; 16 Op. 
 Atty. Gen., 257; 25 Iut. Rev. Rec, 53.) 
 
 Trespass will not lie against a collector for seizure unless the 
 act was tortious or unauthorized. (Averill v. Smith, 17 Wall., 82; 
 17 Int. Rev. Rec, 171.) 
 
 An officer or agent of the United States engaged in the per- 
 formance of a duty arising under the laws and authority of the 
 United States is not liable to a criminal prosecution in the 
 courts of a State for acts done by him in his official capacity. 
 (In re Waite, 81 Fed. Rep., 359.) 
 
 Execution not to issue against officers in case of probable 
 cause. (§ 989, p. 371, Appendix.) 
 
 Certain powers 
 
 [SEC. 3163a.] Extract from legislative, executive, and judicial appro- nnder§3l63vest- 
 
 priation act, approved August 15, 1876 {19 Stat., 152). * * * The jjj^*". Commis- 
 
 powers of transfer, and of suspension, of officers conferred certain p w- 
 upon supervisors by section thirty-one hundred and sixty- fl\$ conterfea 
 three of the Revised Statutes, are hereby vested in the u P»n collectors. 
 Commissioner of Internal Revenue; and all other powers 
 conferred, and duties imposed, by said section upon super- 
 visors, are hereby conferred and imposed upon collectors of 
 internal revenue within their respective districts. In case of 
 the supervision [suspension] of a collector, under the power . . 
 
 hereby conferred, the Commissioner of Internal Revenue to rep^rtmspen* 
 shall, as soon thereafter as practicable, report the case to sion of °o"<>otor. 
 the President through the Secretary of the Treasury for 
 such action as he may deem proper. * * * 
 
 The powers and duties specified in section 3163, Revised Stat- 
 utes, as that section was at the time of the above enactment of 
 August 15, 1876, are as follows: 
 
 " Sec. 3163. Every supervisor, under the direction of the Com- 
 missioner, shall see that all laws and regulations relating to the 
 collection of internal taxes, are faithfully executed and com- 
 plied with; and shall aid in the prevention, detection, and 
 punishment of any frauds in relation thereto, and examine into 
 the efficiency and conduct of all officers of internal revenue ; and 
 for such purposes he shall have power to examine all persons, 
 books, papers, accounts, and premises, to administer oaths, and 
 to summon any person to produce books and papers, or to ap- 
 pear and testify under oath before him, and to compel a com- 
 pliance with such summons in the same manner as collectors 
 may do. He shall report in writing to the Commissioner of 
 Internal Revenue any neglect of duty, incompetency, delin- 
 quency, or malfeasance in office of any internal-revenue officer 
 of which he may obtain knowledge, with a statement of all the 
 facts in each case, and any evidence sustaining the same. He 
 may, by notice in writing, suspend from duty any inspector, 
 gaugerj or storekeeper, and he may suspend any collector for 
 fraud, or gross neglect of duty, or abuse of power. In case of 
 the suspension of any inspector, gauger, or storekeeper, he shall 
 immediately notify the collector of the proper district and the 
 Commissioner of Internal Revenue, and within three days there- 
 after report his action and his reasons therefor, in writing, to 
 the Commissioner. In case of the suspension of any collector, 
 he shall immediately report his action to the Commissioner, with 
 his reasons therefor, in writing, and the Commissioner, in all 
 cases of suspension, shall thereupon take such action as he may 
 deem proper. Every supervisor may ;<lso transfer any inspector, 
 gauger, or storekeeper from one distillery, or other place of 
 duty, or from one collection district, to another." 
 
 The authority to issue summons, etc. , con 1 erred upon collectors 
 under this act'is additional to the power conferred by section 
 3173, R. S., p. 80. 
 
74 OFFICERS OF INTERNAL REVENUE. 
 
 The extent and limitation of the authority of supervisors to 
 compel the production of books and papers under section 3163 
 were discussed in the decision rendered by Jndge Treat, in the 
 United States district court, district of Missouri, in the case 
 ■wherein Frederick Becker refused to obey the order of Super- 
 visor Meyer to produce certain books and papers, and wherein 
 an attachment was asked by the supervisor to compel obedience 
 to his subpoena. (21 Int. Rev. Rec, 243.) 
 
 Law not unconstitutional in giving these officers the right to 
 examine books, etc. (Stanwoodr. Green, 11 Int. Rev. Rec, 134.) 
 
 The supervisor for the Georgia and Florida district sum- 
 moned merchants in Atlanta to appear before him with their 
 books for examination touching violations of the revenue laws 
 supposed to have been committed by these parties without the 
 supervisoral district. The parties were served but failed to 
 appear, and application was made by the supervisor to the 
 United States district judge for an attachment. 
 
 Held, That the authority of the supervisor to compel the 
 parties to testify and produce their books, etc., in such cases is 
 constitutional and valid. 
 
 The authority given to the supervisor to enter without war- 
 rant and examine the premises of parties is valid as a civil pro- 
 ceeding, and not in conflict with the fourth amendment to the 
 Constitution, nor is his authority to compel parties to attend 
 and produce books and testify, in conflict with the fifth amend- 
 ment to the Constitution. {In re Meadow & Brothers (1869), 
 10 Int. Rev. Rec, 74. See also Perry v. Newsome, 10 Int. Rev. 
 Rec, 20; Stan wood v. Fordyce, 13 id., 77.) 
 
 Dutyofcoiieot- Sec. 3164. It shall be the duty of every collector of in- 
 "ations^nawTo ternal revenue to report withiu ten days to the district 
 district attorney, attorney of the district in which any fine, penalty, or for- 
 feiture may be incurred for the violation of any law of the 
 United States relating to the revenue, a statement of all the 
 facts and circumstances of the case within his knowledge, 
 together with the names of the witnesses, and which may 
 come to his knowledge from time to time, stating the pro- 
 visions of the law believed to be violated, and on which a 
 reliance may be had for condemnation or conviction ; and 
 if any collector shall in any case fail to report to the proper 
 district attorney as prescribed in this section, his right to 
 any compensation, benefit, or allowance in such case shall 
 be forfeited to the United States, and the same may, in the 
 discretion of the Secretary of the Treasury, be awarded to 
 such persons as may make complaint and prosecute the 
 same to judgment or conviction. 
 
 Sec. 838. It shall be the duty of every district attorney to whom 
 any collector of customs, or of internal revenue, shall report, ac- 
 cording to law, any case in which any fine, penalty, or forfeiture 
 has been incurred in the district of such attorney for the viola- 
 tion of any law of the United States relating to the revenue, to 
 cause tiie proper proceedings to be commenced and prosecuted 
 without delay, for the fines, penalties, and forfeitures in such 
 case provided, unless, upon inquiry and examination, he shall 
 decide that such proceedings can not properly be sustained, or 
 that the ends of public justice do not require that such proceed- 
 ings should be instituted ; in which case he shall report the 
 facts in customs cases to the Secretary of the Treasury, and in 
 internal-revenue cases to the Commissioner of Internal Revenue 
 for their direction. 
 
 Under the provisions of section 3460, R. S., p. 346, when any 
 property (except real estate) seized by the collector for violation 
 of internal-revenue laws does not exceed $500 in value it should 
 be proceeded against by the collector, instead of being reported 
 to the district attorney, unless a bond for costs is given as pro- 
 vided by said section. (See also Regulations Series 7, No. 12, 
 revised, pp. 21, 22. ) 
 
OFFICERS OF INTERNAL REVENUE. 75 
 
 Course to be pursued by revenue agents and collectors in cases 
 of technical violations of law, compromises, etc. (27 Int. Rev. 
 Rec, 397.) 
 
 Cases to be carefully examined before proceedings are insti- 
 tuted. (Regulations Series 7, No. 12, p. 22.) 
 
 Prosecution not commenced before indictment. (Virginia v. 
 Paul, 148 U. 8., 107.) 
 
 Official communications privileged from disclosure on the 
 ground of public policy. (Gardner i. Anderson, 22 Int. Rev. 
 Rec, 41.) 
 
 SEC. 31G5, as amended by section 2, act of March 1, 1879 (20 Stat., Revenue offi- 
 
 329). Every collector, deputy collector, and inspector is e»™ who may ad- 
 authorized to administer oaths and to take evidence touch- SLTTa ke° e'v* 
 ing any part of the administration of the internal-revenue dence - 
 laws with which he is charged, or where such oaths and 
 evidence are authorized by law or regulation authorized by 
 law to be taken. 
 
 See section 3162, p. 72. 
 
 Sec. 183. Any officer or clerk of any of the Departments law- 
 fully detailed to investigate frauds, or attempts to defraud, on 
 the Government, or any irregularity or misconduct of any offi- 
 cer or agent of the United States, shall have authority to ad- 
 minister an oath to any witness attending to testify or depose in 
 the course of such investigation. 
 
 Sec. 3166. Any officer of internal revenue may be spe Revenue offi- 
 cers authorized 
 to make seizures. 
 
 cially authorized by the Commissioner of Internal Eevenue t c6rs a " !i (l 
 
 to seize any property which may by law be subject to seiz- 
 ure, and for that purpose such officer shall have all thepower 
 conferred bylaw upon collectors ; and such special authority 
 shall be limited in respect of time, place, and kind and class 
 of property, as the Commissioner may specify: Provided, 
 That no collector shall be detailed or authorized to discharge 
 any duty imposed by law upon any other collector. 
 
 Seizure may be made by any unofficial person, but at the peril 
 of responsibility in damages in case the seizure is not adopted 
 by the Government and the property is not condemned. (13 
 Op. Atty. Gen., 253.) 
 
 See section 3453 in regard to seizures, p. 343. 
 
 SEC. 3167, as amended by section 34, act of August 28, 1S94. (28 Stat., Revenue offi- 
 
 509.) That it shall be unlawful for any collector, deputy col- cers aiscl ° 8in s 
 
 , ., , /vi i / « . r-r • operations or 
 
 lector, agent, clerk, or other officer or employe of the United m anufactm-ers, 
 States to divulge or to make known in any manner whatever et0, ; P enal *y- 
 not provided by law to any person the operations, style of 
 work or apparatus of any man ufacturer or producer visited by 
 him in the discharge of his official duties, or the amount or 
 source of income, profits, losses, expenditures, or any particu- 
 lar thereof, set forth or disclosed in any income return by 
 any person or corporation, or to permit any income return 
 or copy thereof or any book containing any abstract or par- 
 ticulars thereof, to be seen or examined by any person ex- 
 cept as provided bylaw; and it shall be unlawful for any 
 person to print or publish in any manner whatever not pro- 
 vided by law, any income return or any part thereof or 
 the amount or source of income, profits, losses, or expend- 
 itures appearing in any income return; and any offense 
 against the foregoing provision shall be a misdemeanor and 
 be punished by a fine not exceeding one thousand dollars 
 or by imprisonment not exceeding one year, or both, at 
 
76 OFFICERS OF INTERNAL REVENUE. 
 
 the discretion of the court; and if the offender be an offi- 
 cer or employ^ of the United States he shall be dismissed 
 from office and be incapable thereafter of holding any office 
 under the Government. 
 
 This section applies to revenue agents. (§ 3152, p. 66. ) 
 Furnishing statistical information to private persons. (34 
 
 Int. Rev. Rec, 117.) 
 Circular letter of August 18, 1897; information from official 
 
 records. (43 Int. Rev. Rec, 318.) 
 
 Officers not to Sec. 3168. Any internal-revenue officer who is or shall 
 certamroanufiS become interested, directly or indirectly, in the manufacture 
 tures; penalty. f tobacco, snuff, or cigars, or in the production, rectifica- 
 Act Feb. 27. tion, or redistillation of distilled spirits, shall be dismissed 
 correcttog a verbai fr° m office; and every officer who becomes so interested in 
 error. any such manufacture or production, rectification, or redis- 
 
 tillation, or in the production of fermented liquors, shall be 
 fined not less than five hundred dollars nor more than five 
 thousand dollars. 
 
 See section 3152, p. 66. 
 
 See sections 1887 and 1789, pp. 384, 385, as to prohibitions 
 against officers in respect to certain kinds of business. 
 
 See section 244, p. 405, as to certain business forbidden to 
 clerks in Treasury Department. 
 
 Circular No. 456, May 5, 1896; Government officer not author- 
 ized to fill in or date blank requests of distillers for regauge. 
 
 Circular No. 456 should be construed as prohibiting internal 
 revenue officers from acting as agents for distillers in anv ca- 
 pacity. (42 Int. Rev. Rec, 354.) 
 
 officers of in Sec. 3169. Every officer or agent appointed and acting 
 kuuTv r U f v e e °t"p* under the authority of any revenue law of the United 
 
 tioni receivmi; States 
 
 a"d" , of U other < of; First. Who is guilty of any extortion or willful oppression 
 fenses under color of law ; or, 
 
 Second. Who knowingly demands other or greater sums 
 than are authorized by law, or receives any fee, compensa- 
 tion, or reward, except as by law prescribed, for the per- 
 formance of any duty; or, 
 
 Third. Who willfully neglects to perform any of the 
 duties enjoined on him by law; or, 
 
 Fourth. Who conspires or colludes with any other person 
 to defraud the United States ; or, 
 
 Fifth. Who makes opportunity for any person to defraud 
 the United States; or. 
 
 Sixth. Who does or omits to do any act with intent to 
 enable any other person to defraud the United States; or, 
 
 Seventh. Who negligently or designedly permits any 
 violation of the law by any other person ; or, 
 
 Eighth. Who makes or signs any false entry in any book, 
 or makes or signs any false certificate or return, in any 
 case where he is bylaw or regulation required to make any 
 entry, certificate, or return : or, 
 
 Ninth. Who, having knowledge or information of the vio- 
 lation of any revenue law by any person, or of fraud com- 
 mitted by any person against the United States under any 
 revenue law, fails to report, in writing, such knowledge or 
 information to his next superior officer and to the Commis- 
 sioner of Internal Eevenue; or, 
 
OFFICERS OF INTERNAL REVENUE. 77 
 
 Tenth. Who demands, or accepts, or attempts to collect, 
 directly or indirectly, as payment or gift, or otherwise, any 
 sum of money or other thing of value for the compromise, 
 adjustment, or settlement of any charge or complaint for 
 any violation or alleged violation of law, except as expressly 
 authorized by law so to do, shall be dismissed from office, 
 and shall be held to be guilty of a misdemeanor, and shall 
 be fined not less than one thousand dollars nor more than 
 five thousand dollars, and be imprisoned not less than six 
 months nor more than three years. The court shall also 
 render judgment against the said officer or agent for the 
 amount of damages sustained in favor of the party injured, 
 to be collected by execution. One-half of the fine so imposed 
 shall be for the use of the United States, and the other half 
 for the use of the informer, who shall be ascertained by the 
 judgment of the court. 
 
 Sectiou 3152 makes this section applicable to internal-revenue 
 agents. 
 
 Who are officers? (United States v. Hartwell, 6 Wall., 385; 
 United States v. Germaine, 99 U. S., 508.) 
 
 In United States r. Mouat (124 U. S., 303,307), the court, fol- 
 lowing the decision in the case of United States v. Germaine 
 , (99 U. S., 508), said that "under the Constitution of the United 
 States all its officers were appointed by the President, by and 
 with the consent of the Senate, or by a court of law or the head 
 of a Department" (members of the Cabinet), and that unless so 
 appointed they are not, "strictly speaking," officers of the 
 United States. 
 
 Congress may use the word "officer" in a more popular sense 
 and the courts in construing an act of Congress must ascertain 
 its meaning. (United States r. Hendee, 124 U. S., 309. ) 
 
 Extortion is defined as " the unlawful taking by an officer, 
 under color of his office, of any money or thing of value that is 
 not due to him or more than his due, or before it is due." (4 
 Blacks. Com., 141. See also United States v. Deaver, 14 Fed. 
 Rep., 595.) 
 
 Knowingly demanding greater sums than are authorized by 
 law. (United States v. Highleyman, 22 Int. Rev. Rec, 138.) 
 
 United States v. Peter O. Brunjes. Violation of law on the part 
 of a United States gauger in receiving money from a rectifier 
 for gauging spirits. (36 Int. Rev. Rec, 47.) 
 
 Officer of the United States guilty of extortion. (§ 5481, R. S.) 
 
 Extortion by internal-revenue informers. (} 5484, p. 389.) 
 
 Conspiracy. ($ 5440, p. 389.) 
 
 Bribery. ($$ 5451, 5501, p. 388-389.) 
 
 Embezzlement. ($« 5488, 5490, 5491, 5492, 5497, p. 383.) 
 
 Penalty for failure to make reports. (§ 1780, Appendix, p. 384.) 
 
 Limitation of suits against officers. (See " Statute of Limita- 
 tions," Appendix, p. 370.) 
 
 An officer of interna] revenue, named as snch in the indict- 
 ment, can not be jointly indicted, for a conspiracy, to defraud 
 the revenue, with private persons. (United States v. McDonald, 
 3 Dill., 543.) 
 
 Two offenses related to each other joined in the same indict- 
 ment; a separate sentence rendered on the verdict of each count 
 illegal. (Ex parte John A. Joyce, 23 Int. Rev. Rec, 297.) 
 
 [SEC. 3169a.] Sec. 1, act of March 1, 1879 (SO Stat., 327). That _ Collector etc., 
 any collector of internal revenue, or any deputy collector KreVySt? 
 or other employee of, or person acting for, such collector, 
 who shall issue any stamp or stamps indicating the pay- 
 ment of any internal revenue tax, before payment in full 
 therefor has been made to the officer or person issuing the 
 
78 OFFICERS OF INTERNAL REVENUE. 
 
 Penalty. same, shall be deemed guilty of a misdemeanor, and shall 
 be fined for each stamp thus issued an amount equal to the 
 face value thereof, in addition to the liability of the col- 
 lector on his official bond on account of such stamp; and 
 such collector, deputy collector, or employee shall be dis- 
 missed from office. 
 
 Issuing stamps for distilled spirits to any other person than 
 as provided by law. (§ 3316, p. 196.) 
 Receipt in lieu, of stamp prohibited. (§ 3183, p. .88) 
 
 Application of [SEC. 31696.J Section 23, act of February 8,1815 {18 Stat., 307). 
 
 pnnishment 8 'on That all acts and parts of acts imposing fines, penalties, or 
 mternai-reveime tber punishment for offenses committed by an internal- 
 
 omcers to certain jm at_ jx± j? ,i -r-k > xi*j.i 
 
 other classes of revenue officer or other officer of the Department of the 
 persons. Treasury of the United States, or under any bureau thereof, 
 
 shall be, and are hereby, applied to all persons whomso- 
 ever, employed, appointed, or acting under the authority 
 of any internal-revenue or customs law, or any revenue 
 provision of any law of the United States, when such per- 
 sons are designated or acting as officers or deputies, or 
 persons having the custody or disposition of any public 
 money. 
 District attor- Sec. 3170. Every district attorney or marshal who 
 accept[ng or 8 de! demands, or accepts, or attempts to collect, directly or 
 thin ' 1 for 5 S'^^irectly, as payment or gift or otherwise, any sum of 
 promise of tIX- money or other property of value for the compromise, 
 revenue Uw™* 1 adjustment, or settlement of any charge or complaint for 
 any violation or alleged violation of any provision of the 
 internal-revenue laws, except as expressly authorized by 
 law to do so, shall be held to be guilty of a misdemeanor, 
 and shall be fined in double the sum or value of the money 
 or property received or demanded, and be imprisoned for 
 not less than one nor more thau ten years. 
 
 Accepting illegal fees, etc. [§ 18, act of May 28, 1896 (29 
 Stat., 140.)] 
 
 Officers snffer- SEC. 3171, as amended by section %, act of March, 1, 1879 (20 Stat., 327)- 
 
 m'fintl^s'uirior If anv officer appointed under and by virtue of any act to 
 damages. provide internal revenue, or any person acting under or by 
 
 authority of any such officer, shall receive any injury to 
 his person or property, in the discharge of his duty, under 
 any law of the United States for the collection of taxes, he 
 shall be entitled to maintain suit for damage therefor, in 
 the circuit court of the United States, in the district 
 wherein the party doing the injury may reside or shall be 
 found. 
 
 Penalties for obstructing officers CH 3177, p.84: 3276, p. 165: 
 5398, p. 387). '* 
 
 For rescuing prisoners or property ( & & 5446, p. 387 : 3177, p. 84 : 
 5401, p. 387). r ' 
 
 Conspiracy to prevent persons from accepting office (S 5518, 
 p. 389). 
 
 Penalty for falsely assuming to be an officer (« 5448, p. 388, 
 and act of April 18, 1884). 
 
CHAPTER T W O 
 
 OF ASSESSMENTS AND COLLECTIONS. 
 
 3172. Canvass of districts for objects of 
 
 taxation. 
 3173 (amended). Returns of persons liable 
 
 to tax. 
 
 3174. Summons. 
 
 3175. Failure to obey summons; proceed- 
 
 ings. 
 3176 (amended). When collector may en- 
 ter premises and make returns. 
 One hundred per cent penalty; 
 50 per cent penalty. 
 
 3177. Officers may enter premises -where 
 
 taxable articles are kept. Ob- 
 structing officers ; penalty. 
 
 3178. (Obsolete.) 
 
 3179. Making false returns, or failing to 
 
 obey summons ; penalty. 
 
 3180. Taxable property owned by non- 
 
 residents. 
 
 3181. Lists or returns. 
 
 3 182. Commissioner to make assessments ; 
 
 correction of incomplete or imper- 
 fect lists within fifteen months. 
 
 3183 (amended). Duty of collectors to col- 
 lect taxes; not to issue receipts 
 in lieu of stamps. 
 
 [3183a] (act of August 28, 1894). Receipts 
 to be given upon payment of tax ; 
 separate receipts to be given in 
 certain cases. 
 
 3184. Notice and demand of taxes. 
 
 3185. Returns; when tax payable; 5 per 
 
 cent penalty and interest. 
 3186 (amended). Lien for taxes. 
 
 3187. Distraint. 
 
 3188. Mode of levying distraint. 
 
 3189. Delinquents must exhibit evidence 
 
 relating to property distrained. 
 
 3190. Proceedings on distraint. 
 
 3191. When property sold underdistraint 
 
 issub.ject to tax, andtaxnotpaid. 
 
 3192. When property sold under distraint 
 
 may be purchased for United 
 States, etc. 
 
 3193. Property distrained to be restored 
 
 on payment before sale. 
 
 3194. Effect of certificate of sale. 
 
 3195. When property distrained is not 
 
 divisible. 
 
 3196. When real estate may be sold to 
 
 satisfy taxes. 
 3197 (amended). Proceedings for seizure 
 and sale of real estate. 
 
 [3197a.] Regulating the manner in which 
 personal or real property may be 
 sold under orders and decrees of 
 sale. 
 
 3198. Certificate of purchase ; deed. 
 
 3199. Collector's deed prima facie evi- 
 
 dence, etc. 
 
 3200. Collector may seize lands of delin- 
 
 quent in any district of same State. 
 
 3201. Redemption prior to sale. 
 
 3202. Redemption after sale. 
 3203 (amended). Record of sales. 
 
 3204. Redemptions to be entered on rec- 
 
 ord. 
 
 3205. Successive seizures may be made, 
 
 when. 
 
 3206. Fees and charges in seizure cases. 
 
 3207. Proceedings in chancery to subject 
 
 real estate to payment of tax. 
 3208 (amended). Commissioner to have 
 charge of real estate acquired 
 under internal-revenue laws. 
 
 3209. When list to be sent to district 
 
 where the party taxed resides or 
 has property. 
 
 3210. Collections to be paid into Treasury 
 
 daily. 
 
 3211. Depositories. 
 
 3212. Collectors' monthly statement; ac- 
 
 counts. 
 
 3213. Suits for fines, penalties, forfeit- 
 
 ures, and taxes. 
 
 3214. Suits for taxes, etc., not to be 
 
 brought withoutsanction of Com- 
 missioner. 
 
 3215. Regulations for government of dis- 
 
 trict attorneys, marshals, etc. 
 
 3216. Moneys recovered to be paid to col- 
 
 lectors. 
 
 3217. Delinquent collectors; proceedings 
 
 by distraint. 
 
 3218. Collectors to be charged with what; 
 
 due diligence. 
 
 3219. Death, etc., of collector; uncol- 
 
 lected balances. 
 
 3220. Remission and refunding of taxes, 
 
 penalties, etc. 
 
 3221 (amended). Taxes on spirits accident- 
 ally destroyed. 
 
 3222. Retrospective effect of preceding 
 section. 
 
 3223 (amended). When tax on lost spirits 
 is indemnified by insurance. 
 79 
 
80 
 
 ASSESSMENTS AND COLLECTIONS. 
 
 Sec. 
 3224 
 
 Sec. 
 
 3228. Claims for refunding; limitation. 
 
 3229. Compromises. 
 
 3230. Discontinuances of certain prosecu- 
 tions. 
 
 3231. Continuances of cases 
 31. Act June 13, 1898. Former laws 
 
 made applicable. 
 
 iuits to restrain assessment or col- 
 lection of taxes prohibited. 
 
 3225. Suits to recover taxes collected un- 
 
 der second assessment; burden of 
 proof as to fraud, etc. 
 
 3226. Suits for recovery of taxes wrong- 
 
 iully collected. 
 
 3227. Limitation of suits for recovery of 
 
 taxes wrongfully collected. 
 
 trict"for 8 objects SlEC- 3172 > a8 amended 0X J section 34, act of August 28, 1S94. {28 Stat., 
 
 of taxattoS. jec 8 509). Every collector shall, from time to time, cause his depu- 
 ties to proceed through every part of his district and inquire 
 after and concerning all persons therein who are liable to pay 
 any internal revenue tax, and all persons owning or having 
 the care and management of any objects liable to pay any 
 tax, and to make a list of such persons and enumerate said 
 objects. 
 
 For methods employed in ascertaining names of persons 
 liable to pay special taxes as rectifiers, wholesale liquor dealers, 
 retail liquor dealers, tobacco manufacturers, and cigar manu- 
 facturers, see 22 Int. Rev. Eec, 109; 24 Ibid., 241; 26 Ibid., 193; 
 29 Ibid., 409. 
 
 For those employed as to retail dealers in oleomargarine, see 
 office form 263. 
 
 As to reports by deputies, see Regulations, series 7, No. 1, 
 revised, and as to the use of microscopes by deputies, see Regu- 
 lations, series 7, No. 9, revised. 
 
 SEC. 3173, as amended by section 84, act of August 28, 1894. {28 Stat., 
 
 5oo.) That it shall be the duty of any person, partnership, 
 firm, association, or corporation, made liable to any duty, 
 special tax, or other tax imposed bylaw, when not otherwise 
 provided for, in case of a special tax, on or before the thirty- 
 Annuai and first day of July in each year, in case of income tax on or 
 °heu to be made', before the first Monday of March in each year, and in other 
 | ee . S 89" 3185, R ' cases before the day on which the taxes accrue, to make a 
 list or return, verified by oath or affirmation, to the col- 
 lector or a deputy collector of the district where located, 
 of the articles or objects, including the amount of annual 
 income, charged with a duty or tax, the quantity of goods, 
 wares, and merchandise made or sold, and charged with a 
 tax. the several rates and aggregate amount, according to 
 the forms and regulations to be prescribed by the Commis- 
 sioner of Internal Revenue, with the approval of the Sec- 
 retary of the Treasury, for which such person, partnership, 
 firm, association, or corporation is liable: Provided, That 
 if any person liable to pay any duty or tax, or owning, 
 possessing, or having the care or management of property, 
 goods, wares, and merchandise, articles or objects liable to 
 pay any duty, tax, or license, shall fail to make and exhibit 
 a list or return required by law, but shall consent to dis- 
 close the particulars of any and all the property, goods, 
 wares, and merchandise, articles and objects liable to pay 
 any duty or tax, or any business or occupation liable to 
 pay any tax as aforesaid, then, and in that case, it shall 
 mu^bemadTbybe the duty of the collector or deputy collector to make 
 deputy collector such list or return, which, being distinctly read, consented 
 or collector. t0j and si g ned and verified by oath or affirmation by the 
 
ASSESSMENTS AND COLLECTIONS. 81 
 
 person so owning, possessing, or having the care and man- 
 agement as aforesaid, may be received as the list of such 
 person: Provided further, That in case no annual list or 
 return has been rendered by such person to the collector 
 or deputy collector as required by law, and the person 
 shall be absent from his or her residence or olace of busi- Proceedings in 
 ness at the time the collector or a deputy collector s hall oa8eofab86nce - 
 call for the annual list or return, it shall be the duty of 
 such collector or deputy collector to leave at such place of 
 residence or business, with some one of suitable age and 
 discretion, if such be present, otherwise to deposit in the 
 nearest post-office a note or memorandum addressed to 
 such person, requiring him or her to render to such col- 
 lector or deputy collector the list or return required by 
 law, within ten days from the date of such note or memo- 
 randum, verified by oath or affirmation. And if any per- Cases of neg- 
 son on being notified or required as aforesaid shall refuse ftjse°retuSi* king 
 or neglect to render such list or return within the time 
 required as aforesaid, or whenever any person who is required 
 to deliver a monthly or other return of objects subject to 
 tax fails to do so at the time required, or delivers any return 
 which, in the opinion of the collector, is false or fraudulent, 
 or contains any undervaluation or understatement, it shall summons to 
 be lawful for the collector to summon such person, or any and testify- 00 " 
 other person having possession, custody, or care of books 
 of account containing entries relating to the business of 
 such person, or any other person he may deem proper, to 
 appear before him and produce such books, at a time and 
 place named in the summons, and to give testimony or 
 answer interrogatories, under oath, respecting any objects 
 liable to tax or the returns thereof. The collector may 
 summon any person residing or found within the State in 
 which his district lies; and when the person intended to 
 be summoned does not reside and can not be found within 
 such State, he may enter any collection district where such 
 person may be found, and there make the examination 
 herein authorized. And to this end he may there exercise 
 all the authority which he might lawfully exercise in the 
 district for which he was commissioned. 
 
 Returns of taxes assessable under internal-revenue laws to be 
 made in duplicate. (Circular No. 140, Int. Eev. No. 548; Vol. 
 2, Treas. Dec. (1899), No. 21801.) 
 
 See section 3163a, conferring upon collectors the authority for- 
 merly conferred upon supervisors to summon persons to appear 
 and testify under oath and to produce books and papers. 
 
 The returns (Form 11, revised) of special taxpayers must be 
 made under oath or affirmation, whether covering the whole year 
 or a fractional part of the year. (26 Int. Rev. Rec, 89 ; Hid., 69.) 
 
 It is held that if a person liable to tax discloses in due time 
 the particulars as to the articles, etc. , liable to tax, or the occu- 
 pation liable to special tax as set forth in the first proviso of 
 section 3173, he is not liable to 50 per cent penalty for refusal 
 or neglect to make return, even if the deputy collector to whom 
 the disclosure is made fails to make the list or return. (See 
 §3176,R.S.,p.83.) 
 
 This section clothes collectors of internal revenue with super- 
 visory power over and authorizes them to investigate all 
 accounts, lists, or returns made or required to be made to them 
 by any and all classes of persons liable to pay taxes upon any 
 
 10228 6 
 
82 ASSESSMENTS AND COLLECTIONS. 
 
 property, trade, or business. (United States v. Hodson, 14 Int. 
 Eev. Eec, 100.) 
 
 The collector is not authorized to require the production of 
 the books of a corporation in which the taxpayer is a share- 
 holder, such books in the meaning of that provision not being 
 books relating to the trade or business of the shareholder. (Lee, 
 assessor, r. Chadwick, 11 Int. Eev. Eec, 133; 1 Lowell, 439.) 
 
 The taxpayer charged with making false returns must appear 
 before the proper collector by whom summoned for examination 
 with his books. (See decision by Judge Blatchford, 9 Int. Eev. 
 Eec, 1.) 
 
 After the right of assessment has been lost a collector has no 
 legal authority to require the production of a person's private 
 books and papers for the purpose of ascertaining his liability to 
 tax. (In the matter of O. H. P. Archer, 24 Int. Eev. Eec, 110; 
 9 Ben., 427.) 
 
 It is no defense that the answers of the person summoned would 
 tend to criminate him, as no disclosures or admissions so made 
 can be used against him in criminal proceedings. (§ 860 E. S., 
 p. 364. In re John T. Phillips, 10 Int. Eev. Eec, 107. ) 
 
 The Constitution provides that no man can be compelled to be 
 a witness against himself in a criminal case. (Article 5 of 
 amendments. ) This does not apply to a person summoned under 
 this section. The examination of books under this section is not 
 an infringement of the fourth amendment to the Constitution, 
 providing against unreasonable searches. (In re Mark Strouse, 
 11 Int. Eev. Eec, 182; 1 Sawyer, 605.) 
 
 The decision of the United States Supreme Court in the case of 
 Boyd v. The United States (116 U. S., 617; 32 Int. Eev. Eec, 62) 
 was, in effect, that a compulsory production of a man's private 
 papers, to be used as evidence against him in a proceeding to 
 forfeit his property for alleged fraud against the revenue laws, 
 is an "unreasonable search and seizure" within the meaning of 
 the fourth amendment of the Constitution. 
 
 That decision relates to criminal proceedings, and does not 
 apply to proceedings to recover taxes. 
 
 See act of June 22, 1874, relative to production of books, 
 papers, etc., iD suits other than criminal, page 363, Appendix. 
 
 Summons by assessor to produce books and attachment by 
 court for refusal. (Lippman's case, 3 Benedict, 95 ; 9 Int. Eev. 
 Eec, 1 ; Landram v. United States, 16 Ct. Clms., 74, 85.) 
 
 Meaning of the words "objects charged with internal-revenue 
 tax." (Wells Fargo & Co. v. Shook, 8 Blatch., 254.) 
 
 On this section see Eegulations, Series 7, No. 1 Eevised. 
 
 a nd l Tan n ner ™ Se0 - 3174 - Sucl1 summons shall in all cases be served by 
 service of. a deputy collector of the district where the person to whom 
 it is directed may be found, by an attested copy delivered 
 to such person in hand, or left at his last and usual place 
 of abode, allowing such person one day for each twenty-five 
 miles he may be required to travel, computed from the place 
 of service to the place of examination ; and the certificate 
 of service signed by such deputy shall be evidence of the 
 facts it states on the hearing of an application for an 
 attachment. When the summons requires the production 
 of books, it shall be sufficient if such books are described 
 with reasonable certainty. 
 summoZ* ? 1 ^ Sec - 3175 - Whenever any person summoned under the 
 ceedmgs in. two preceding sections neglects or refuses to obey such sum- 
 mons, or to give testimony, or to answer interrogatories as 
 required, the collectors may apply to the judge of the dis- 
 trict court or to a commissioner of the circuit court of the 
 United States for the district within which the person so 
 
ASSESSMENTS AND COLLECTIONS. 83 
 
 summoned resides for an attachment against him as for a 
 contempt. It shall be the duty of the judge or commis- 
 sioner to hear the application, and, if satisfactory proof is 
 made, to issue an attachment, directed to some proper offi- 
 cer, for the arrest of such person, and upon his being brought 
 before him to proceed to a hearing of the case ; and upon 
 such hearing the judge or commissioner shall have power 
 to make such order as he shall deem proper not inconsistent 
 with existing laws for the punishment of contempts, to 
 enforce obedience to the requirements of the summons and 
 to punish such person for his default or disobedience. 
 
 Penalty for failure to obey summons. (§ 3179, p. 85.) 
 The judge may issue a rule to show cause why an attachment 
 should not issue. The application of the collector in these cases 
 is a proceeding in a civil cause, and may be amended. (Lee, 
 assessor, v. Chad wick, 11 Int. Eev. Eec, 133.) 
 
 In the matter of Oliver H. P. Archer, Judge Blatchford denied 
 a collector's application for a writ of attachment, as the Com- 
 missioner was barred by the fifteen months' limitation in section 
 3182 from assessing. Held also that there was nothing in section 
 3163 in connection with the act of August 15, 1876 (3163a), to vary 
 this view. (24 Int. Eev. Eec, 110; 9 Ben., 427.) 
 
 SEC. 3176, os amended by section Si, act of August 28, 1894 (28 Stat., Proceedings 
 509). When any person, corporation, company, or associa- SmSie" r 
 tion refuses or neglects to render any return or list required 
 by law, or renders a false or fraudulent return or list, the 
 collector or any deputy collector shall make, according to 
 the best information which he can obtain, including that de- 
 rived from the evidence elicited by the examination of the 
 collector, and on his own view and information, such list or 
 return, according to the form prescribed, of the income, 
 property, and objects liable to tax owned or possessed or 
 under the care or management of such person, or corpora- 
 tion, company, or association and the Commissioner of 
 Internal Kevenue shall assess all taxes not paid by stamps, 
 including the amount, if any, due for special tax, income 
 or other tax, and in case of any return of a false or fraud- 
 ulent list or valuation intentionally he shall add one hun- one hundred 
 dred per centum to such tax; and in case of a refusal 0r P er06nt P 6Iialt y- 
 neglect, except in cases of sickness or absence, to make a 
 list or return, or to verify the same as aforesaid, he shall 
 add fifty per centum to such tax. In case of neglect occa- ^jjjjy P 6r " ent 
 sioned by sickness or absence as aforesaid the collector pena y ' 
 may allow such further time for making and delivering 
 such list or return as he may deem necessary, not exceed- 
 ing thirty days. The amount so added to the tax shall be co u^bie Swhen 
 collected at the same time and in the same manner as the 
 tax unless the neglect or falsity is discovered after the tax 
 has been paid, in which case the amount so added shall be 
 collected in the same manner as the tax; and the list or 
 return so made and subscribed by such collector or deputy 
 collector shall be held prima facie good and sufficient for 
 all legal purposes. 
 
 Euling in regard to the 50 per cent penalty in special tax 
 cases. (25 Int. Eev. Eec, 237. ) 
 
 As to the term "false," meaning willfully false (German Sav- 
 ings Bank?;. Archbold (15 Blatch., 398,24 Int. Eev. Eec, 414); 
 Supreme Court Decision (28 Int. Eev. Eec, 175; 104 U. S.(140tto), 
 
84 ASSESSMENTS AND COLLECTIONS. 
 
 708). The court did not hold that the return must be -willfully 
 false, but intimated that such would have been its decision if 
 it had been necessary to pass upon the question in the case 
 decided. 
 
 No 50 per cent penalty can attach to an assignee for default 
 in rendering a return. (Letter of the Secretary of the Treasury 
 to Commissioner of Internal Revenue, June 19, 1880, in the mat- 
 ter of Cnbbage, Hazlehurst & Co., bankers.) 
 
 As to 100 per cent penalty. (11 Op. Atty. Gen., 280.) 
 
 In case of neglect or refusal to make returns, in case of false 
 or fraudulent ones, and in case of returns in which there is any 
 omission or understatement, collectors will proceed as provided 
 in section 3176. (Letter of Commissioner Miller in the matter 
 of Canadian Bank Bills, 34 Int. Eev. Rec, 93.) 
 
 The act of Congress which imposes an addition of 100 per cent 
 to the tax as a penalty for the "return of a false or fraudulent 
 list or valuation" is constitutional. (Doll v. Evans, 15 Int. 
 Rev. Eec , 143.) 
 
 The 50 per cent addition is a penalty, not a tax. (17 Op. 
 Atty. Gen., 433.) 
 
 Concerning assessable penalties of 50 per cent and 100 per 
 cent. (Circular No. 543, August 12, 1899; vol. 2, Treas. Dec, 
 1899, No. 21517 and No. 21536. 
 
 Reporting delinquent speoial-tax payers for assessment. (Cir- 
 cular No. 410, December 5, 1893.) 
 
 Reporting delinquent special-tax payers for assessment of 
 taxes and assessable penalties and revising Circular No. 470, 
 November 20, 1896. (Circular No. 539, June 27, 1899; vol. 1, 
 Treas. Dec, 1899, No. 21316.) 
 
 Officers may g ECi 3177, Any collector, deputy collector, or inspector 
 
 enter premises , ,. ** , ,. ' ? ./, . , J . * 
 
 where taxable ar- may eater, in the daytime, any building or place where any 
 tides are kept. ar ticles or objects subject to tax are made, produced, or 
 kept, within his district, so far as it may be necessary, for 
 the purpose of examining said articles or objects. And any 
 owner of such building or place, or person having the agency 
 or superintendence of the same, who refuses to admit such 
 officer, or to suffer him to examine such article or articles, 
 shall, for every such refusal, forfeit five hundred dollars. 
 And when such premises are open at night, such officers 
 may enter them while so open, in the performance of their 
 fleers tr E Ct s in uin f °^ c i a l duties. And if any person shall forcibly obstruct or 
 property. ea p 1 en^ hinder any collector, deputy collector, or inspector, in the 
 ■!*?• execution of any power and authority vested in him by law, 
 
 or shall forcibly rescue or cause to be rescued any property, 
 articles, or objects after the same shall havebeeu seized by 
 him, or shall attempt or endeavor so to do, the person so 
 offending, excepting in cases otherwise provided for, shall, 
 for every such offense, forfeit and pay the sum of five hun- 
 dred dollars, or double the value of the property so rescued, 
 or be imprisoned for a term not exceeding two years, at the 
 discretion of the court. 
 
 This section is made applicable to revenue agents by section 
 3152 as amended (p. 66). There are now no internai-revenue 
 officers known as inspectors. 
 
 Rescuing seized property. (§ 5446, p. 387.) 
 
 Seized property irrepleviable. (§ 934, p. 372.) 
 
 Rescuing prisoners. (§ 5401, p. 387.) 
 
 Obstructing process or assaulting officer. (§ 5398, p. 387.) 
 
 Distiller or person in his employ obstructing officer. ($ 3276, 
 p. 165.) Wholesale liquor dealer or rectifier hindering revenue 
 officer from examining book. (S 3318, p. 197.) 
 
 Search warrants. (5 3462, p. 348.; 
 
 The right conferred by section 3177 is limited to the purpose 
 described. (United States u. Mann, 95 U. S. (5 Otto), 580; 24 
 Int. Rev. Rec, 20.) 
 
ASSESSMENTS AND COLLECTIONS. 85 
 
 Officers must have free and peaceable egress as -well as ingress 
 to the places where they are authorized to make examination, 
 and the proprietors have no right to eject them. (United States 
 v. Mosely, 15 Int. Rev. Rec, 8.) 
 
 The authority of such officers to make examinations, can not 
 be delegated to their clerks. National banks not exempt from 
 examination. (United States v. Rhawn, 22 Int. Rev. Rec, 235.) 
 
 Indictments under this section. (United States v. Ford, 34 
 Fed. Rep., 26.) 
 
 GEC. 3178 requires returns to show whether amounts are valued in coin 
 or currency. 
 
 Although the provision is not expressly repealed, it has been 
 obsolete since the resumption of specie payments, January 1, 
 
 Sec. 3179. Whenever any person delivers or discloses to Making false 
 the collector or depnty any false or fraudulent list, return, j££™ ? r n b 6 e g y 
 account, or statement, with intent to defeat or evade the summons; pen- 
 valuation, enumeration, or assessment intended to be made, alty ' 
 or, being duly summoned to appear to testify, or to appear 
 and produce such books as aforesaid, neglects to appear or 
 to produce said books, he shall be fined not exceeding one 
 thousand dollars, or be imprisoned not exceeding one year, 
 or both, at the discretion of the court, with costs of prose- 
 cution. 
 
 United States v. McGinnis and Mountjoy (1 Abb. U. S., 120; 3 
 Int. Rev. Rec, 159.) 
 
 Sec. 3180. Whenever there are in any district any arti- Taxable prop- 
 cles not owned or possessed by or under the care or control nonresidents. by 
 of any person within such district, and liable to be taxed, 
 and of which no list has been transmitted to the collector, 
 as required by law, the collector or one of his deputies shall 
 enter the premises where such articles are situated and shall 
 take such view thereof as may be necessary, and make lists 
 of the same, according to the form prescribed. Said lists, 
 being subscribed by such collector or deputy, shall be taken 
 as sufficient lists of such articles for all purposes. 
 
 Sec. 3181. The lists or returns aforesaid shall, where not Lists, when ta- 
 otherwise especially provided for, be taken with reference to nominated™ de 
 the day fixed for that purpose by this Title as aforesaid ; 
 and where duties accrue at other and different times, the 
 list shall be taken with reference to the time when said taxes Act Feb. is, 
 become due, and shall be denominated annual, monthly, and 1875 - 
 special lists or returns. 
 
 There is now no annual list. There has been no list denomi- 
 nated annual since the act abolishing assessors and requiring 
 special taxeB to be paid by stamps. Act of December 24, 1872 
 (17 Stat., 401). 
 
 Sec.3182. The Commissioner of Internal Eevenue is hereby commissioner 
 authorized and required to make the inquiries, determina- ments. e correct 
 tions, and assessments of all taxes and penalties imposed t^ ° o f r j° c ™; 
 by this Title, or accruing under any former internal-revenue Feet "lists within 
 act, where such taxes had not been duly paid by stamp at fifteen month8 - 
 the time and in the manner provided by law, and shall cer- 
 tify a list of such assessments when made to the proper col- 
 lectors respectively, who sh all proceed to collect and account 
 for the taxes and penalties so certified. Whenever it is 
 ascertained that any listwhich has been or shall be delivered 
 
86 ASSESSMENTS AND COLLECTIONS. 
 
 to any collector, is imperfect or incomplete in consequence 
 of the omission of the name of any person liable to tax, or in 
 consequence of any omission, or understatement, or under- 
 valuation, or false or fraudulent statement contained in any 
 return made by any person liable to tax, the Commissioner 
 of Internal Revenue may, at any time within fifteen months 
 from the time of the delivery of the list to the collector as 
 aforesaid, enter on any monthly or special list the name of 
 such person so omitted, together with the amount of tax for 
 which he may have been or shall become liable, and also the 
 name of any such person in respect to whose return, as 
 aforesaid, there has been or shall be any omission, under- 
 valuation, understatement, or false or fraudulent statement, 
 together with the amount for which such person may be 
 liable, above the amount for which he may have been or 
 shall be assessed upon any return made as aforesaid; and 
 he shall certify and return such list to the collector as 
 required by law. And all provisions of law for the ascertain- 
 ment of liability to any tax, or the assessment or collection 
 thereof, shall be held to apply, so far as may be necessary, 
 to the proceedings herein authorized and directed. 
 
 Reassessment within fifteen months. (Dandelet v. Smith, 18 
 Wall., 642; Barker v. White, 19 Int. Rev. Rec, 117; 11 Blateh., 
 445; Daniels v. Tarbox, 9 Blateh., 176: Bergdoll v. Pollock, 95 
 U.S., 337.) 
 
 The authority to make assessments of the taxes dne is limited 
 to the fifteen months next succeeding the delivery to the col- 
 lector of the list upon which the assessment might have been 
 made, but from which it was omitted, except in cases where it is 
 otherwise provided. 
 
 Assessors abolished. Act December 24, 1872 (17 Stat., 401). 
 
 April list, 1873, was the last list made by assessors. Special 
 No. 128. 
 
 Commissioner to make assessments of taxes and penalties 
 (§ 3176, p. 83) ; of taxes on property sold under distraint ($ 3191, 
 p. 91) ; against dealers in leaf tobacco for deficiency (J 3244, p. 
 121) ; on spirits removed without deposit in warehouse (§ 3253, 
 p. 150) ; on spirits in case of excessive loss (§ 3293 as amended, p. 
 174) ; on distillers for deficiency, etc. (§ 3309, p. 190) ; for export 
 stamps issued (§ 3314, p. 194); on tobacco, snuff, and cigars re- 
 moved without being stamped (§ 3371, p. 246) ; of stamp taxes 
 within two years ( § 3437, p. 298) ; on fruit brandy removed with- 
 out compliance with law (act March 3, 1877, p. 210) ; on oleomar- 
 garine removed without being stamped (act August 2, 1886, p. 
 210) ; on playing cards removed without being stamped (§ 47, act 
 of August 28, 1894, p. 332) ; on distiller of spirits in case of failure 
 concerning spirits removed for deposit in a general bonded ware- 
 house (§ 58, act of August 28, 1894, p. 183) ; on filled cheese re- 
 moved without being stamped (§ 10, act June 6, 1896, p. 279); 
 additional tax on fermented liquors (5 1, act June 13,1898, p. 227) ; 
 additional tax on manufactured tobacco, snuff, and cigars (§ 3, 
 act of June 13, 1898, p. 242) ; tax on mixed flour removed without 
 payment of tax (§ 41, act of June 13, 1898, p. 283). See also sec- 
 tion 31, act of June 13, 1898, making all laws in relation to the 
 assessment of taxes not theretofore specifically repealed appli- 
 cable to said act, p. 112. 
 
 As to when an assessment is conclusive. (United States v. 
 Black, 11 Blateh., 538; 19 Int. Rev. Rec, 116. United States v. 
 Hodson et. aJ., 14 Int. Rev. Rec, 100.) 
 
 Assessment prima facie evidence. (United States v. Rinds- 
 kopf, 105 U. S., 418; 28 Int. Rev. Rec, 141. Clinkenbeard v. 
 United States, 21 Wall., 65 ; 21 Int. Rev. Rec, 37.) 
 
 Legal effect of assessments as evidence. Letter of Commis- 
 sioner Raum reviewing the decisions on the subject. (23 Int. 
 Rev. Rec, 5.) ^ 
 
• ASSESSMENTS AND COLLECTIONS. 87 
 
 Obligation to pay tax does not depend upon an assessment. 
 (Dollar Savings Bank v. United States, 19 Wall., 227; 19 Int. 
 Rev. Rec, 89; 22 Id., 310. King v. United States, 99 U. S., 229. 
 United States v. Tilden, 9 Benedict, 368; 24 Int. Rev. Rec, 99. 
 United States v. Little Miami Railroad, 26 Ibid., 101 ; 1 Fed. 
 Rep., 700.) 
 
 An assessment no bar to a suit for an amount due over and 
 above the amount assessed and paid. (United States v. Hazard, 
 
 22 Int. Rev. Rec., 309; United States v. Tilden, 24 Ibid., 99.) 
 Protection afforded a collector in collecting an assessment. 
 
 (Erskine v. Hohnbach, 14 Wall., 613 ; 17 Int. Rev. Rec, 19. Haffln 
 D.Mason, 15 Wall., 671; 17 Int. Rev. Rec, 118. Harding. 
 Woodcock, 137 U. S., 43.) 
 
 The papers upon which an assessment is made are privileged, 
 and courts have no authority to require their production. (16 
 Op. Atty. Gen., 24 ; 24 Int. Rev. Rec, 178. ) 
 
 A distillery was sold under distraint by a collector on an 
 assessment made against the distiller, on spirits fraudulently 
 removed from the distillery. The assessment, though made 
 after the owner of the distillery, who had consented in writing 
 that the premises should be used as a distillery and that the 
 taxes and penalty should be a first lien on the premises (see § 
 3262, p. 157), had sold it to another party, was held to be valid 
 and could not be attacked collaterally, and the sale under 
 distraint was held to be valid. (United. States circuit court, 
 northern district Illinois, Freysinger case; Milan Distilling 
 Company v. Tillson, collector, 26 Int. Rev. Rec, 5.) 
 
 A policy of insurance upon a mill and a distillery provided 
 that all liens should be disclosed in the application on penalty 
 of forfeiture, and that any change in the possession by virtue of 
 legal process should have a like effect. Held that an illegal 
 assessment by the Commissioner of Internal Revenue was not a 
 lien within the policy, and that a seizure thereunder, being 
 illegal, was not contemplated by the policy. (Runkle v. Citi- 
 zens' Insurance Company, United States circuit court, southern 
 district of Ohio ; 28 Int. Rev. Rec, 74. ) 
 
 Receipts of the collector on Form 23J for the alphabetical list 
 showing taxes due are competent evidence. (United States v. 
 Nancy Hunt, executrix, and others, 105 U. S. (15 Otto), 183; 28 
 Int. Rev. Rec, 134.) 
 
 Allegations in a bill that an assessment is irregular and in 
 violation of law and void do not constitute any ground for an 
 injunction to restrain the collection of the assessment. ( Alkan 
 and Swenger v. Bean, collector, and Buckley, deputy collector, 
 
 23 Int. Rev. Rec, 351.) 
 
 A bill in equity will not lie to enjoin a collector of internal 
 revenue from collecting a tax assessed by the Commissioner, al- 
 though the tax is alleged in the bill to have been illegally 
 assessed. Resort may be had to the instructions of the Internal- 
 Revenue Office in regard to the preparation of assessment lists 
 to show themeaning of the abbreviations in thoselists. (Snyder, 
 appellant, v. Marks, 109 U. S., 189; 29 .Int. Rev. Rec, 403. See 
 also decisions undei § 3224, p. 108. ) 
 
 Instructions to collectors relative to the preparation of assess- 
 ment lists are given in Regulations, series 7, No. 1, revised, and 
 on the first page of the lists Form 23. 
 
 Under this section the Commissioner, in making a reassess- 
 ment upon distilled spirits for the purpose of rectifying an 
 error, is not confined to a period of fifteen months last past. 
 .The statute took effect March 3, changing the rate of duty upon 
 spirituous liquors from 70 cents to 90 cents. The assessment 
 was made for a period previous to and including March 3 at 70 
 cents. Held that, though the statute was in force the whole of 
 March 3, so that the rate that day should have been 90 cents, 
 the taxpayer could not on that account dispute validity of the 
 assessment. Two assessments covering partially the same 
 period will be presumed to be for different liquors till the con- 
 trary is shown. 
 
 An action upon a bond conditioned upon the payment of an 
 assessment will not fail because the complaint does not set forth 
 
88 ASSESSMENTS AND COLLECTIONS. • 
 
 the whole of the assessment. (United States )'. O'Neil and 
 others, 30 Int. Eev. Rec, 127; 19 Fed. Rep., 567.) 
 
 For instructions relative to assessment of taxes on distilled 
 spirits overdue under provisions of section 3293, Revised Stat- 
 utes, see notes nnder that section, and on assessments generally, 
 see Regulations, series 7, No. 1, revised. 
 
 Circular letter (No. 4), March 27, 1874, to collectors, directing 
 the course to he taken to recover taxes due, but unassessable 
 (without waiver) because of the fifteen months' limitation. 
 
 Duty of collect- SEC. 3183, as amended by section 3, act of March 1, 1879 (20 Stat, S27). 
 taxes colleot It shall be the duty of the collectors, or their deputies, in 
 their respective districts, and they are authorized, to col- 
 lect all the taxes imposed by law, however the same may 
 Not to issue re- b e designated. And every collector and deputy collector 
 stamps! 11 I6U ° shall give receipts for all sums collected by him, excepting 
 only when the same are in payment for stamps sold and deliv- 
 ered; but no collector or deputy collector shall issue a receipt 
 in lieu of a stamp representing a tax. 
 
 giveiTupou t0 >ay e [SEC. 3183a.] Section 37, act of August 28, 1894(28 Stat., 509). That 
 
 ment of tax. it shall be the duty of every collector of intern al revenue, to 
 whom any payment of any taxes other than the tax repre- 
 sented by an adhesive stamp or other engraved stamp is 
 made under the provisions of this Act, to give to the per- 
 son making such payment a full written or printed receipt, 
 expressing the amount paid and the particular account for 
 which such payment was made; and whenever such pay- 
 Separate re- ment is made such collector shall, if required, give a sepa- 
 
 in'certain cases. 11 ra te receipt for each tax paid by any debtor, on account of 
 payments made to or to be made by him to separate cred- 
 itors in such form that such debtor can conveniently pro- 
 duce the same separately to his several creditors in satis- 
 faction of their respective demands to the amounts specified 
 in such receipts; and such receipts shall be sufficient evi- 
 dence in favor of such debtor, to justify him in withholding 
 the amount therein expressed from his next payment to his 
 creditor; but such creditor may, upon giving to his debtor 
 a full written receipt, acknowledging the payment to him 
 of whatever sum may be actually paid, and accepting the 
 amount of tax paid as aforesaid (specifying the same) as a 
 further satisfaction of the debt to that amount, require the 
 surrender to him of such collector's receipt. 
 
 Collector issuing stamps before payment. (§ 3169a, p. 77.) 
 Collections to be paid into Treasury daily. ( § 3210, p. 98. ) 
 Case of Pinkney Rollins, collector, taking sight drafts. (23 
 Int. Rev. Rec, 6.) 
 As to rendering accounts. (§ 3212, p. 99, and § 3622, p. 378.) 
 
 mSd'o^texeB 46 " ®" E0, ^ 184 - Where it is not otherwise provided, the col- 
 lector shall in person or by deputy, within ten days after 
 receiving any list of taxes from the Commissioner of Inter- 
 nal Revenue, give notice to each person liable to pay any 
 taxes stated therein, to be left at his dwelling or usual 
 place of business, or to be sent by mail, stating the amount 
 of such taxes and demanding payment thereof. If such 
 person does not pay the taxes within ten days after the 
 service or the sending by mail of such notice, it shall be 
 the duty of the collector or his deputy to collect the said 
 taxes with a penalty of five per centum additional upon the 
 
ASSESSMENTS AND COLLECTIONS. 89 
 
 amount of taxes, and interest at the rate of one per centum 
 a month. 
 
 Interest for full time will be collected on an assessment the 
 abatement for which has been applied for and rejected ; that is, 
 time consumed in considering the claim must be included. But 
 in the case of the 5 per cent penalty such time may be thrown 
 out, provided ten days do not elapse before claim is made or 
 before payment after rejection. (Circular No. 192, 24 Int. Rev. 
 Eec, 409; Regulations, series 7, No. 1, revised, 1893, p. 55.) 
 
 Neither under the internal-revenue act of June 30, 1864, as 
 amended, nor under the internal-revenue act of July 14, 1870, 
 did neglect to pay the tax deductible from corporate interest 
 and dividend subject the corporation in fault to the penalty of 
 5 per cent per month imposed by said acts in certain cases of 
 default. (Erskine v. Milwaukee Eailroad Company, 94 U. S., 
 619 ; 24 Int. Rev. Rec, 90. Elliot v. Railroad Company, 99 U. S. 
 (9 Otto), 572; 25 Int. Rev. Rec., 56.) 
 
 Sections 3184 and 3185 strictly construed. (United States v. 
 Allen, 14 Fed. Rep., 263.) 
 
 Notice necessary before taxpayer can be charged with penalty 
 and interest. (United States v. Bristow, 20 Fed. Rep., 278.) 
 
 Directions to enforce 5 per cent penalty and interest. (Aug. 
 15, 1871; 14 Int. Rev. Rec, 58.) 
 
 Collector has no authority to remit the penalty and interest. 
 (Regulations, series 7, No. 1, revised; 9 Int. Rev. Rec, 188.) 
 
 Sec. 3185. All returns required to be made monthly by Eetums, when 
 any person liable to tax shall be made on or before the tenth ^ hen ™ a a x e pa a y a . 
 day of each month, and the tax assessed or due thereon nle - 
 shall be returned by the Commissioner of Internal Revenue 
 to the collector on or before the last day of each month. 
 All returns for which no provision is otherwise made shall 
 be made on or before the tenth day of the month succeed- 
 ing the time when the tax is due and liable to be assessed, 
 and the tax thereon shall be returned as herein provided 
 for monthly returns, and shall be due and payable on or be- 
 fore the last day of the month in which the assessment is 
 so made. When the said tax is not paid on or before the 
 last day of the month, as aforesaid, the collector shall add 
 a penalty of five per centum, together with interest at the 
 rate of one per centum per month, upon such tax from the 
 time the same became due; but no interest for a fraction of 
 a month shall be demanded : Provided, That notice of the 
 time when such tax becomes due and payable is given in 
 such manner as may be prescribed by the Commissioner of 
 Internal revenue. It shall then be the duty of the collector, 
 in case of the non payment of said tax on or before the last 
 day of the month, as aforesaid, to demand payment thereof, 
 with five per centum added thereto, and interest at the rate Kve per cent 
 of one per centum per month, as aforesaid, in the manner teTestattherate" 
 prescribed by law; and if said tax, penalty, and interest, ot^ ™nt per 
 are not paid within ten days after such demand, it shall be 
 lawful for the collector or his deputy to make distraint there- 
 for, as provided by la v. 
 
 Instructions to collectors in regard to notices to taxpayers ; 
 Circular No. 311 (33 Int. Rev. Rec, 109). 
 
 No power to remit penalty and interest (9 Int. Rev. Rec, 188 ; 
 U ibid., 58). 
 
 If spirits are exported without payment of tax after it has 
 been assessed, the distiller is not relieved from the 5 per cent 
 penalty which had accrued. (Clay & Co. v. Swope, collector, 
 38 Fed. Rep., 396; 35 Int. Rev. Rec, 136.) 
 
90 ASSESSMENTS AND COLLECTIONS. 
 
 Lien for taxes. SVG. 3186, as amended by section 3, act of March 1,1879 (gOStat.,SH7). 
 
 If any person liable to pay any tax neglects or refuses to 
 pay the same after demand, the amount shall be a lien in 
 favor of the United States from the time when the assess- 
 ment-list was received by the collector, except when other- 
 wise provided, until paid, with the interest, penalties, and 
 costs that may accrue in addition thereto, upon all property 
 and rights to property belonging to such person. 
 
 Because of the special provision for a lien for the tax upo n 
 spirits ($ 3251, p. 146) there is rarely occasion for calling in the 
 provisions of section 3186 in the case of taxes on spirits. 
 
 Lien in case of deficieney when spirits are withdrawn for ex- 
 portation. (See 16 Op. Atty. Gen., 634; 25 Int. Rev. Eee., 342.) 
 
 In order to support and enforce a statutory lien for taxes, all 
 the prerequisites of the law granting the lien must be strictly 
 complied with. (United States v. Allen, 14 Fed. Rep., 263.) 
 
 A lien for taxes does not stand upon the footing of an ordinary 
 incumbrance, and is not displaced by a sale under a preexisting 
 judgment or decree, unless otherwise directed by statute. It 
 attaches to the res without regard to individual ownership, and 
 when it is enforced by sale pursuant to the statute prescribing 
 the mode of assessing and collecting them, the purchaser takes 
 a valid aDd unimpeachable title. (Osterberg v. Union Trust Com- 
 pany, 93 U. S. (3 Otto), 424: 23 Int. Rev. Rec, 146.) 
 
 The Pacific Railroad Company appeared not to have paid all 
 taxes due on dividends. It was succeeded by the Atlantic and 
 Pacific Railroad. Demand was made by the collector of the first 
 district of Missouri on the Atlantic and Pacific Railroad. Held 
 that the demand did not create a lien in favor of the United 
 States. Demand must be for specific amount. All the steps re- 
 quired by law must be pursued strictly. (Decision by Judge 
 Miller, 23 Int. Rev. Rec, 384.) 
 
 A lien for taxes created by the act of July 13, 1866, section 3186, 
 R. S. , takes effect only upon property belonging to the delinquent 
 at the time the demand for the payment of the tax is made by 
 the Government. The lien is not created by the law itself, but 
 requires au assessment, a notice that the tax is due, and a spe- 
 cific demand upon the individual taxpayer. There is a distinc- 
 tion between the liability of a taxpayer under the common law 
 and the creation and enforcement of a lien. (Decision of Cir- 
 cuit Judge McCrary, United States v. Pacific Railroad et al., 26 
 Int. Rev. Rec, 100; 1 McCrary, 1; 1 Fed. Rep., 97; Brown v. 
 Goodwin, 75 N.Y., 409.) 
 
 See on this section United States v. Snyder (149 U. S., 210; 39 
 Int. Rev. Rec, 189). 
 
 Taxes eoiieeti- Sbc. 3187. If any person liable to pay any taxes neglects 
 Me by distraint. or refuses to pay the same within ten days after notice and 
 demand, it shall be lawful for the collector or his deputy to 
 collect the said taxes, with five per centum additional thereto, 
 and interest as aforesaid, by distraint and sale, in the man- 
 ner hereafter provided, of the goods, chattels, or effects, 
 including stocks, securities, and evidences of debt, of the 
 
 Property ex. person delinquent as aforesaid: Provided, That there shall 
 tS?nt. from di8 ' be exempt from distraint and sale, if belonging to the head 
 of a family, the school-books and wearing apparel necessary 
 for such family; also arms for personal use, one cow, two 
 hogs, five sheep and the wool thereof, provided the aggre- 
 gate market- value of said sheep shall not exceed fifty dol- 
 lars; the necessary food for such cow, hogs, and sheep, for 
 a period not exceeding thirty days ; fuel to an amount not 
 greater in value than twenty- five dollars; provisions to an 
 amount not greater than fifty dollars; household furniture 
 kept for use to an amount not greater than three hundred 
 
ASSESSMENTS AND COLLECTIONS. 91 
 
 dollars; and the books, tools, or implements, of a trade or 
 profession, to an amount not greater than one hundred dol- 
 lars shall also be exempt; and the officer making the dis- 
 traint shall summon three disinterested householders of the 
 vicinity, who shall appraise and set apart to the owner the 
 amount of property herein declared to be exempt. 
 
 Collectors in accepting sureties on internal-revenue bonds will 
 be careful to see that no portion of the property described on the 
 surety's affidavit is exempt from distraint under this section or 
 under the laws of the State in which the surety resides. 
 
 State exemption laws do not apply to distraint under this sec- 
 tion. (To Collector Wheeler, December 12, 1884.) 
 
 State exemption laws inapplicable to debts due the United 
 States. (United States v. Howell, 9 Fed. Rep., 674.) 
 
 Sec. 3188. In such case of neglect or refusal, the collector . Mode of ievy- 
 may levy, or by warrant may authorize a deputy collector ing dl8tramt - 
 to levy, upon all property and rights to property, except 
 such as are exempt by the preceding section, belonging 
 to such person, or on which the said lien exists, for the 
 payment of the sum due as aforesaid, with interest and 
 penalty for non-payment, and also of such further sum as 
 shall be sufficient for the fees, costs, and expenses of such 
 levy. 
 
 Sbo. 3189. All persons, and officers of companies or cor- Delinquents 
 porations, are required, on demand of a collector or deputy "ence reiatin|Yo 
 collector about to distrain or having distrained on any prop- &££P| rt y ° is- 
 erty, or rights of property, to exhibit all books containing 
 evidence or statements relating to the subject of distraint, 
 or the property or rights of property liable to distraint for 
 the tax due as aforesaid. 
 
 Sec. 3190. When distraint is made, as aforesaid, the offi- di f t ™i n t aing ' ,0I1 
 cer charged with the collection shall make or cause to be 
 made an account of the goods or eifects distrained, a copy 
 of which, signed by the officer making such distraint, shall 
 be left with the owner or possessor of such goods or effects, 
 or at his dwelling or usual place of business, with some per- 
 son of suitable age and discretion, if any such can be found, 
 with a note of the sum demanded, and the time and place 
 of sale; and the said officer shall forthwith cause a notifica- 
 tion to be published in some newspaper within the county 
 wherein said distraint is made, if a newspaper is published 
 in said county, or to be publicly posted at the post-office, if 
 there be one within five miles, nearest to the residence of the 
 person whose property shall be distrained, and in not less 
 than two other public places. Such notice shall specify the 
 articles distrained, and thetimeandplaceforthesalethereof. 
 Such time shall not be less than ten nor more than twenty 
 days from the date of such notification to the owner or pos- 
 sessor of the property and the publication or posting of such 
 notice as herein provided, and the place proposed for the 
 sale shall not be more than five miles distant from the place 
 of making such distraint. Said sale may be adjourned from 
 time to time by said officer, if he deems it advisable, but 
 not for a time to exceed in all thirty days. 
 
 Sec. 3191. When property subject to tax, but upon which ^ hen ?5Ti^ 
 
 ... . ,i .t . ' i t j. • ± j u 80i d under dis- 
 
 the tax has not been paid, is seized upon distraint and sold, traint is subject 
 the amount of such tax shall, after deducting the expenses *° ot t ^ d and tax 
 of such sale, be first appropriated out of the proceeds thereof 
 
92 ASSESSMENTS AND COLLECTIONS. 
 
 to the payment of the tax. And if no assessment of such 
 tax has been made upon such property, the collector shall 
 make a return thereof in the form required by law, and 
 the Commissioner of Internal Kevenue shall assess the tax 
 thereon. 
 
 As taxes are now paid by stamps, assessments under the last 
 clause are rarely necessary. (See § 3458, p. 345.) 
 
 whenproperty Sec. 3192. When any property advertised for sale under 
 tramt un may lie distraint, as aforesaid, is of a kind subject to tax, and the 
 frrited S statB s r * ax ^ as not b een paid, and the amount bid for such property 
 etc. ' is not equal to the amount of the tax, the collector may 
 
 purchase the same in behalf of the United States for an 
 amount not exceeding the said tax. All property so pur- 
 chased may be sold by the collector, under such regulations 
 as may be prescribed by the Commissioner of Internal 
 Eevenue. The collector shall render to the Commissioner 
 a distinct account of all charges incurred in such sales, 
 and, in case of sale, shall pay into the Treasury the sur- 
 plus, if any there be, after defraying all lawful charges and 
 fees. 
 trS°f£ B to y be d re- SeC- 3193 - I n an y case °f distraint for the payment of the 
 stored on pay- taxes aforesaid, the goods, chattels, or en'ects so distrained 
 ment before sale, 8 h. a ll t, e restored to the owner or possessor, if, prior to the 
 sale, payment of the amount due is made to the proper offi- 
 cer charged with the collection, together with the fees and 
 other charges; but in case of nonpayment as aforesaid, the 
 said officer shall proceed to sell the said goods, chattels, or 
 effects at public auction, and shall retain from the proceeds 
 of such sale theamountdemandablefortheuseof the United 
 States, and a commission of five per centum thereon for his 
 own use, with the fees and charges for distraint and sale, 
 rendering the overplus, if any there be, to the person who 
 may be entitled to receive the same. 
 
 Allowances for salary and office expenses of collectors are in 
 lieu of salary and commissions heretofore provided by law. 
 ($ 3148, p. 62.) 
 
 ate ff ofsaie 6rtifl " ® E0, 319 ^- In a U cases of sale, as aforesaid, the certificate 
 of such sale shall be prima- facie evidence of the right of the 
 officer to make such sale, and conclusive evidence of the 
 regularity of his proceedings in making the sale, and shall 
 transfer to the purchaser all right, title, and interest of such 
 delinquent in and to the property sold; and where such 
 property consists of stocks, said certificate shall be notice, 
 when received, to any corporation, company, or association 
 of said transfer, and shall be authority to such corporation, 
 company, or association to record the same on their books 
 and records in the same manner as if transferred or assigned 
 by the party holding the same, in lieu of any original or 
 prior certificates, which shall be void, whether canceled or 
 not. And said certificates, where the subject of sale is 
 securities or other evidencesof debt, shall be good and valid 
 receipts to the person holding the same, as against any 
 person holding, or claiming to hold, possession of such se- 
 curities or other evidences of debt, 
 whenproperty Sec. 3195. When any property liable to distraint for taxes 
 divisible. isn ° is not divisible, so as to enable the collector by a sale of 
 
 cate of sale. 
 
ASSESSMENTS AND COLLECTIONS. 93 
 
 part thereof to raise the whole amount of the tax, with all 
 costs, charges, and commissions, the whole of such property 
 shall be sold, and the surplus of the proceeds of the sale, 
 after satisfying the tax, costs, and charges, shall he paid to 
 the person legally entitled to receive the same ; or, if he can 
 not be found, or refuses to receive the same, shall be depos- 
 ited in the Treasury of the United States, to be there held 
 for his use until he makes application therefor to the Secre- 
 tary of the Treasury, who, upon such application and satis- 
 factory proofs in support thereof, shall, by warrant on the 
 Treasury, cause the same to be paid to the applicant. 
 
 Sec. 3196. When goods, chattels, or effects sufficient to when real es- 
 satisfy the taxes imposed upon any person are not found by to*saSy tLes! d 
 the collector or deputy collector, he is authorized to collect 
 the same by seizure and sale of real estate. 
 
 OEC. 3197, as amended by section 3, act of March 1, 1879 {SO Stat., Proceedings for 
 
 327). The officer making the seizure mentioned in the pre- of'reffestatofo* 
 ceding section shall give notice to the person whose estate taxes. 
 it is proposed to sell by giving him in hand, or leaving at 
 his last or usual place of abode, if he has any such within 
 the collection-district where said estate is situated, a notice, 
 in writing, stating what particular estate is to be sold, 
 describing the same with reasonable certainty, and the 
 time when and place where said officer proposes to sell the 
 same; which time shall not be less than twenty nor more 
 than forty days from the time of giving said notice. The 
 said officer shall also cause a notification to the same effect 
 to be published in some newspaper within the county where 
 such seizure is made, if any such there be, and shall also 
 cause a like notice to be posted at the post-office nearest to 
 the estate seized, and in two other public places within the 
 county ; and the place of said sale shall not be more than 
 five miles distant from the estate seized, except by special 
 order of the Commissioner of Internal Revenue. At the 
 time and place appointed, the officer making such seizure 
 shall proceed to sell the said estate at public auction, offer- 
 ing the same at a minimum price, including the expense of 
 making such levy, and all charges for advertising and an 
 officer's fee of ten dollars. When the real estate so seized 
 consists of several distinct tracts or parcels, the officer 
 making sale thereof shall offer each tract or parcel for sale 
 separately, and shall, if he deem it advisable, apportion the 
 expenses, charges, and fees aforesaid to such several tracts 
 or parcels, or to any of them,in estimating the minimum price 
 aforesaid. If no person offers for said estate the amount of 
 said minimum price, the officer shall declare the same to be 
 purchased by him for the United States ; otherwise the same 
 shall be declared to be sold to the highest bidder. 
 
 And in case the same shall be declared to be purchased ^^SedState f ° r 
 for the United States, the officer shall immediately transmit 
 a certificate of the purchase to the Commissioner of Internal 
 Revenue, and, at the proper time, as hereafter provided, 
 shall execute a deed therefor, after its preparation and the 
 indorsement of approval as to its form by the United States 
 district attorney for the district in which the property is 
 situate, and shall without delay cause the same to be duly 
 recorded in the proper registry of deeds, and immediately 
 
sale. 
 
 94 ASSESSMENTS AND COLLECTIONS. 
 
 thereafter shall transmit such deed to the Commissioner of 
 Internal Revenue. 
 Adjournment of And said sale may be adjourned from time to time by said 
 officer for not exceeding thirty days in all, if he shall think 
 it advisable so to do. If the amount bid shall not be then 
 and there paid, the officer shall forthwith proceed to again 
 sell said estate in the same manner. 
 
 Deeds. And it is hereby provided, That all certificates of pur- 
 
 chase, and deeds of property purchased by the United 
 States under the internal-revenue laws, on sales for taxes, 
 or under executions issued from United States courts, which 
 now are, or hereafter may be, found in the office of any col- 
 lector, United States marshal, or United States district 
 attorney, shall be immediately transmitted by such officers 
 respectively to the Commissioner of Internal Revenue. 
 
 District attor- And it is hereby further provided, That for the prepara- 
 
 ney's fee. ^ Qn an( j a pp rova l by the United States district attorney of 
 
 each deed as above required, a fee ' of five dollars shall be 
 
 allowed to that officer, to be paid by the United States, and 
 
 which he shall account for in his emolument returns. 
 
 (1) Seizure of real property. — Unless required by statute, a 
 levy or seizure of real property for the purpose of sale to sat- 
 isfy a debt or tax maybe made -without going upon the premises, 
 by making a memorandum upon the warrant of the description 
 of the premises for the purpose of a levy and sale. 
 
 (2) Sale of real property — A deputy collector of internal rev- 
 enue, to whom a warrant was directed for the collection of a delin- 
 quent tax due from A, levied upon 330 acres of land belonging 
 to A, when said tax became due, by entering upon said warrant 
 a correct description of the premises, by metes and bounds, but 
 at the same time incorrectly stated therein that they were in the 
 occupation of B, who lived over 2 miles distant from the prem- 
 ises, and afterwards offered the premises which said B lived on 
 for sale upon the erroneous assumption that they were the prem- 
 ises of A, upon which he levied as above, and there being no bid- 
 ders, declared the same purchased for the United States, for the 
 amount of the tax, interestthereon, and charges. .HeMthatthere 
 was no valid sale of the premises, and that the United States 
 took nothing by the subsequent conveyance to it from the col- 
 lector. (United States v. Hess, 5 Sawyer, 533 ; 25 Int. Rev. Rec, 
 201,240.) 
 
 If property is bid in for tax it extinguishes the debt, and suit 
 can not be maintained on the bond. ( United States v. Triplett, 
 22Int.Eev.Rec, 207.) 
 
 Bill in equity by party not in possession to remove cloud from 
 title to land purchased by United States not authorized unless 
 State Statutes authorize it. (Wilsons. UnitedStates,118U. S.,86.) 
 
 It is a general rule that in the execution of a power to sell 
 lands for nonpayment of taxes a strict compliance with all the 
 material requirements of the statute authorizing the sale is 
 required. 
 
 Regarding the seizure and sale of real estate for taxes. (Reg. 
 Series 7, No. 12, Rev., p. 41; United States r. Mackoy, 2 Dill., 
 299; Mansfield v. Excelsior Refining Co., 135 U. S., 326; 36 Int. 
 Rev. Rec.,165.) 
 
 SEC. 3197a. An act to regulate the manner in which property shall 
 be sold under orders and decrees of any United States courts. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, That 
 all real estate or any interest in land sold under any order 
 
 'As district attorneys are paid a salary (§§ 6, 7, act May 28, 1896, 
 p.375), this fee is not allowed. 
 
 Act March 3, 
 
ASSESSMENTS AND COLLECTIONS. 95 
 
 or decree of any United States Court shall be sold at pub- 
 lic sale at the Court-house of the county, parish, or city in 
 which the property, or the greater part thereof, is located, 
 or upon the premises, as the court rendering such order or 
 decree of sale may direct. 
 
 Sec. 2. That all personal property sold under any order sale of personal 
 or decree of any Court of the United States shall be sold P r °P ert y- 
 as provided in the first section of this act, unless in the 
 opinion of the court rendering such order or decree, it 
 would be best to sell it in some other manner. 
 
 Sec. 3. That hereafter no sale of real estate under any publication of 
 order, judgment, or decree of any United States Court "eaiMtate 9 * 16 ° f 
 shall be had without previous publication of notices of such 
 proposed sale being ordered and had once a week for at 
 least four weeks prior to such sale in at least one news- 
 paper printed, regularly issued and having a general circu- 
 lation in the county and State where the real estate pro- 
 posed to be sold is situated, if such there be. If said prop- 
 erty shall be situated in more than one county or State, 
 such notice shall be published in such of the counties 
 where said property is situated, as the court may direct. 
 Said notice shall, among other things, describe the real 
 estate to be sold. The court may, in its discretion, direct 
 the publication of the notice of sale herein provided for to 
 be made in such other papers as may seem proper. 
 
 Approved, March 3, 1893. 
 
 Sec. 3198. Upon any sale of real estate, as provided in certificate of 
 the preceding section, and the payment of the purchase purchase - Deed - 
 money, the officer making the seizure and sale shall give to 
 the purchaser a certificate of purchase, which shall set forth 
 the real estate purchased, for whose taxes the same was 
 sold, the name of the purchaser, and the price paid therefor ; 
 and if the said real estate be not redeemed in the manner 
 and within the time hereafter provided, the said collector or 
 deputy collector shall execute to the said purchaser, upon 
 his surrender of said certificate, a deed of the real estate 
 purchased by him as aforesaid, reciting the facts set forth in 
 said certificate, and in accordance with the laws of the State 
 in which such real estate is situate upon the subject of sales 
 of real estate under execution. 
 
 Sec. 3199. The deed of sale given in pursuance of the collector's deed 
 preceding section shall be prima facie evidence of the facts evidence™^? 016 
 therein stated; and if the proceedings of the officer as set 
 forth have been substantially in accordance with the pro- 
 visions of law, shall be considered and operate as a convey- 
 ance of all the right, title, and interest the party delinquent 
 had in and to the real estate thus sold at the time the lien 
 of the United States attached thereto. 
 
 In case of a distillery, although consent is given that the Gov- 
 ernment has a prior lien, any interest of distiller is transferred 
 to purchaser. (Mansfield v. Excelsior Refining Company, 36 Int. 
 Eev. Kec, 165; 135 U. 8., 326.) 
 
 Relative to deeds. (Brown v. Goodwin, 75 N. Y., 409; Fox v. 
 Stafford, 90 N. C, 296; Flemister v. Flemister, 83 Ga., 79.) 
 
 Sec. 3200. Any collector or deputy collector may, for the collector may 
 collection of taxes imposed upon any person, and committed iSquent d in° f any 
 to him for collection, seize and sell the lands of such person gfe*™* of same 
 situated in any other collection district within the State in 
 
96 ASSESSMENTS AND COLLECTIONS. 
 
 which such officer resides ; and his proceedings in relation 
 thereto shall have the same effect as if the same were had 
 in his proper collection district. 
 Redemption of Sec. 3201. Any person whose estate may be proceeded 
 
 land priorto sale. againgt as a f oresa id shall have the right to pay the amount 
 due, together with the costs and charges thereon, to the 
 collector or deputy collector at any time prior to the sale 
 thereof, and all further proceedings shall cease from the 
 time of such payment. 
 Redemption of Sec 3202. The owners of any real estate sold as afore- 
 
 land after B aie. ga ^ ^eir heirs, executors, or administrators, or any person 
 having any interest therein, or a lien thereon, or any person 
 in their behalf, shall be permitted to redeem the land sold, 
 or any particular tract thereof, at any time within one year 
 after the sale thereof, upon payment to the purchaser, or, 
 in case he can not be found in the county in which the land 
 to be redeemed is situate, then to the collector of the district 
 in which the land is situate, for the use of the purchaser, his 
 heirs or assigns, the amount paid by the said purchaser and 
 interest thereon at the rate of twenty per centum per annum 
 
 Record ofeales. gEC. 3203, as amendedby section 3, act of March 1, 1879 {20 Stat., SS7) 
 
 It shall be the duty of every collector to keep a record of 
 all sales of land made in his collection district, whether by 
 himself or his deputies, or by another collector, in which 
 shall be set forth the tax for which any such sale was made, 
 the dates of seizure and sale, the name of the party assessed, 
 and all proceedings in making said sale, amount of fees and 
 expenses, the name of the purchaser and the date of the 
 deed ; and said record shall be certified by the officer making 
 the sale. And on or before the fifth day of each succeeding 
 month he shall transmit a copy of such record of the pre- 
 ceding month to the Commissioner of Internal Eevenue. 
 
 And it shall be the duty of every deputy making sale, as 
 aforesaid, to return a statement of all his proceedings to 
 the collector, and to certify the record thereof. In case 
 of the death or removal of the collector, or the expiration 
 of his term of office from any other cause, said record shall 
 be delivered to his successor in office; and a copy of every 
 such record, certified by the collector, shall be evidence in 
 any court of the truth of the facts therein stated. 
 Record of sales, book No. 21. 
 Redemptions to Sec. 3204. When any lands sold, as aforesaid, are re- 
 
 racord! t6red ^ deemed as heretofore provided, the collector shall make 
 entry of the fact upon the record mentioned in the preced- 
 ing section, and the said entry shall be evidence of such 
 redemption. 
 successive Sec. 3205. Whenever any property, personal or real, 
 
 made^n™* 7 be which is seized and sold by virtue of the foregoing provi- 
 sions, is not sufficient to satisfy the claim of the United 
 States for which distraint or seizure is made, the collector 
 may, thereafter, and as often as the same may be neces- 
 sary, proceed to seize and sell, in like manner, any other 
 property liable to seizure of the person against whom such 
 claim exists, until the amount due from him, together with 
 all expenses, is fully paid. 
 
ASSESSMENTS AND COLLECTIONS. 97 
 
 Sec. 3206. The Commissioner of Internal Revenue shall F e e s . a n . d 
 by regulation determine the fees and charges to be allowed SmcmU! 11 861z; " 
 in all cases of distraint and other seizures; and shall have 
 power to determine whether any expense incurred in mak- 
 ing any distraint or seizure was necessary. 
 Regulations, series 7, No. 2, revised, p. 95. 
 
 Sec. 3207. In any case where there has been a refusal or Proceedings in 
 neglect to pay any tax, and it has become necessary to seize JecTreaYestate" to 
 and sell real estate to satisfy the same, the Commissioner P a y men * <* *<«• 
 of Internal Eevenue may direct a bill in chancery to be filed, 
 in a distribt or circuit court of the United States, to enforce 
 the lien of the United States for tax upon auy real estate, 
 or to subject any real estate owned by the delinquent, or in 
 which he has any right, title, or interest, to the payment of 
 such tax. All persons having liens upon or claiming any 
 interest in the real estate sought to be subjected as afore- 
 said, shall be made parties to such proceedings, and be 
 brought into court as provided in other suits in chancery 
 therein. And the said court shall, at the term next after 
 the parties have been duly notified of the proceedings, 
 unless otherwise ordered by the court, proceed to adjudi- 
 cate all matters involved therein, and finally determine the 
 merits of all claims to and liens upon the real estate in 
 question, and, in all cases where a claim or interest of the 
 United States therein is established, shall decree a sale of 
 such real estate, by the proper officer of the court, and a 
 distribution of the proceeds of such sale according to the 
 findings of the court in respect to the interests of the par- 
 ties and of the United States. 
 
 See section 563, subdivision fifth, p. 357. 
 
 Not necessary to file a lien according to State laws. ( United 
 States v. Snyder (1893), 149 U. S., 210; 39 Int. Rev. Reo., 189.) 
 
 Bill in equity under section 3207. (Alkan v. Bean, 8 Biss., 83; 
 23 Int. Rev. Rec, 351.) 
 
 Bill under section 3207 to subject real estate to payment of 
 assessment on distilled spirits. (United States v. Eindskopf, 
 8 Biss., 507. ) 
 
 Bill in equity to enforce lien on distillery. (United States v. 
 Mackoy,2Dill.,229.) 
 
 SEC. 3208, as amended by section 3, act of March 1, 1879 (SO Stat., 327). Commissioner 
 
 The Commissioner of Internal Eevenue shall have charge \llri*t£l™- 
 of all real estate which is now or shall become the prop- quired ander in- 
 erty of the United States by judgment of forfeiture under laws%tc. venue 
 the internal-revenue laws, or which has been or shall be 
 assigned, set off, or conveyed by purchase or otherwise to 
 the United States in payment of debts or penalties arising 
 under the laws relating to internal revenue, or which has 
 been or shall be vested in the United States by mortgage 
 or other security for the payment of such debts, and of all 
 trusts created for the use of the United States in payment 
 of such debts due them; and, with the approval of the 
 Secretary of the Treasury, may at public vendue, and 
 upon not less than twenty days' notice, sell and dispose of 
 all real estate owned or held by the United States as afore- 
 said; and until such sale the Commissioner of Internal 
 Eevenue, with the approval of the Secretary of the Treas- 
 ury, may lease such real estate owned as aforesaid on such 
 terms and for such period as they shall deem expedient. 
 10228 7 
 
98 ASSESSMENTS AND COLLECTIONS. 
 
 And in cases where real estate has or may become the 
 property of the United States by conveyance or otherwise, 
 in payment of or as security for a debt arising under the 
 laws relating to internal revenue, and such debt shall have 
 been paid, together with the interest thereon, at the rate of 
 one per centum per month, to the United States, within two 
 years from the date of the acquisition of such real estate, 
 it shall be lawful for the Commissioner of Internal Revenue, 
 with the approval of the Secretary of the Treasury, to 
 release by deed, or otherwise convey such real estate to the 
 debtor from whom it was taken, or to his heirs or other . 
 legal representatives. 
 
 Solicitor of the Treasury to have charge of real estate owned 
 by United States in certain cases. (§ 3750.) 
 
 Sec. 3470. At every sale, on execution, at the suit of the 
 United States, of lands or tenements of a debtor the United 
 States may, by such agent as the Solicitor of the Treasury shall 
 appoint, become the purchaser thereof; but in no case shall the , 
 
 agent bid in behalf of the United States a greater amount than 
 that of the judgment for which such estate may be exposed to 
 sale and the costs. Whenever such purchase is made, the mar- 
 shal of the district in which the sale is held shall make all 
 needful conveyances, assignments, or transfers to the United 
 States. 
 
 Section 3470 does not apply to cases arising under the internal- 
 revenue laws. (To United States Attorney Stripling, Oct. 8, 
 1898.) 
 
 Commissioner not authorized to take charge of lands acquired 
 in satisfaction of judgments recovered on the official bonds of 
 collectors of internal revenue. (16 Op. Atty. Gen., 143.) 
 
 Real estate purchased by the Government is not subject to 
 State taxation after it has become the property of the United 
 States. (Van Brocklin v. State of Tennessee, 117 U. S.,151.) 
 
 Regulations, series 7, No. 12, revised, p. 31; 37. 
 
 Sec. 3209. Whenever a collector has on any list duly when list to be 
 returned to him the name of any person not within his collec- wherethe pany 
 tion district who is liable to tax, or of any person so liable h as ed r o e ert es or 
 who has, in the collection district in which he resides, no as proper y- 
 sufficient property subject to seizure or distraint, from which 
 the money due for tax can be collected, such collector shall 
 transmit a statement containing the name of the person 
 liable to such tax, with the amount and nature thereof, duly 
 certified under his hand, to the collector of any district to 
 which said person shall have removed, or in which he shall 
 have property, real or personal, liable to be seized and sold 
 for tax. And the collector to whom the said certified state- 
 ment is transmitted shall proceed to collect the said tax 
 in the same way as if the name of the person and objects 
 of tax contained in the said certified statement were on 
 any list of his own collection district; and he shall, upon 
 receiving said certified statement as aforesaid, transmit 
 his receipt for it to the collector sending the same to him. 
 
 Sec. 3210. The gross amount of all taxes and revenues collections to 
 received or collected by virtue of this title, or of any law TUasiuy dau y .° 
 hereafter enacted providing internal revenue, shall be paid, 
 by the officers receiving or collecting the same, daily into 
 the Treasury of the United States, under the instructions of 
 the Secretary of the Treasary, without any abatement or 
 deduction on account of salary, compensation, fees, costs, 
 charges, expenses, or claims of any description; and a cer- 
 
ASSESSMENTS AND COLLECTIONS. 99 
 
 tificate of such payment, stating the name of the depositor 
 and the specific account on which the deposit was made, 
 signed by the Treasurer, assistant treasurer, designated de- 
 positary, or proper officer of a deposit bank, shall be trans- 
 mitted to the Commissioner of Internal Eevenue : Provided, 
 That in districts where, from the distance of the officer, 
 collector, or agent receiving or collecting such taxes and 
 revenues from a proper Government depository, the Secre- 
 tary of the Treasury may deem it proper, he may extend 
 the time for making such payment, not exceeding, however, 
 in any case a period of one month. 
 
 See section 3216, p. 101. 
 
 Sec. 3473. And all taxes and all other debts and demands 
 than duties on imports, accruing or becoming due to the United 
 States, shall be paid in gold and silver coin, Treasury notes, 
 United States notes, or notes of national banks. * * * 
 
 Sec. 3474. No gold or silver other than coin of standard fine- 
 ness of the United States shall be receivable in payment of dues 
 to the United States, except as provided in section twenty-three 
 hundred and sixty-six, title "Public Lands," and in section 
 thirty-five hundred and sixty-seven, title "Coinage, Weights, 
 and Measures." 
 
 Sec. 3505. Any gold coins of the United States, if reduced in 
 weight by natural abrasion not more than one-half of one per 
 centum below the standard weight prescribed by law, after a 
 circulation of twenty years, as shown by the date of coinage, 
 and at a ratable proportion for any period less than twenty years, 
 shall be received at their nominal value by the United States 
 Treasury and its officers, under such regulations as the Secretary 
 of the Treasury may prescribe for the protection of the Govern- 
 ment against fraudulent abrasion or other practices. 
 
 The standard silver dollar and silver certificates authorized 
 by the act of February 28, 1878 (20 Stat., 25), are legal tender 
 to any amount. Silver coins less than $1 legal tender to amount 
 of $10, act June 9, 1879 (21 Stat., 7). Gold coins ($ 3511). Silver 
 certificates for $1, $2, and $5, act March 3, 1878 (24 Stat., 515). 
 
 For regulations on deposit of funds see series 7, No. 2, 
 revised, p. 10. 
 
 A collector has no authority to receive in payment for stamps 
 anything but money. Miltenberger v. Cooke (18 Wall., 421) 
 decides that a collector in accepting a draft iu payment of a 
 tax acts at his own risk and does not bind the United States. 
 
 Sec. 3211. The Secretary of the Treasury is authorized Depositories. 
 to designate one or more depositories in each State, for the 
 deposit and safe-keeping of the money collected by virtue 
 of the internal-revenue laws; and the receipt of the proper 
 officer of such depository to a collector for the money 
 deposited by him shall be a sufficient voucher for such col- 
 lector in the settlement of his accounts at the Treasury 
 Department. 
 
 See section 5490, p. 382. 
 
 Sec. 3212. Every collector shall, at the expiration of each collectors' 
 month after he commences his collections, transmit to the™ent; a/colStt 
 Commissioner of Internal Eevenue a statement of the col- 
 lections made by him within the month. And every col- 
 lector shall complete the collection of all sums assigned to 
 him for collection, and shall pay over the same into the 
 Treasury, and shall render his accounts to the Treasury 
 Department as often as he may be required. 
 
 See provisions of law in Appendix as to penalty for using 
 public funds, failing to render accounts, etc. 
 
 See section 12, act July 31, 1894, Appendix, p. 379. 
 
100 ASSESSMENTS AND COLLECTIONS. 
 
 Accounts shall be examined by the Auditors as follows : 
 First. The Auditor for the Treasury Department shall receive 
 and examine all accounts for salaries and incidental expenses of 
 the office of the Secretary of the Treasury, and all bureaus and 
 offices under his direction, all accounts relating to * * * 
 internal revenue * * *. (§7, act July 31, 1894; Sup. U. S. 
 Rev. Stat., vol. 2, p. 213. " Dockery bill.") 
 
 fin^ te i.enaltie° 8 r SEC ' 3213 ' Jt Slia11 be the dut ^ ° f the collectors > in tneir 
 
 aod ' forfeitures,' respective districts, subject to the provisions of this title, 
 and for taxes. to p r0 secute for the recovery of any sums which may be 
 forfeited by law. All suits for fines, penalties, and forfeit- 
 ures, where not otherwise provided for, shall be brought in 
 the name of the United States, in any proper form of action, 
 or by any appropriate form of proceeding, qui tarn or other- 
 wise, before any circuit or district court of the United 
 States for the district within which said fine, penalty, or 
 forfeiture may have been incurred, or before any other court 
 of competent jurisdiction; and taxes may be sued for and 
 recovered in the name of the United States, in any proper 
 form of action, before any circuit or district court of the 
 United States for the district within which the liability to 
 such tax is incurred, or where the party from whom such 
 tax is due resides at the time of the commencement of the 
 said action. 
 
 See section 733, in Appendix, p. 359; section 3164, p. 74. 
 
 Suits for the recovery of taxes can be brought at any time, 
 whether the taxes have been assessed or not, and whether they 
 are assessable or not. (Dollar Savings Bank v. United States, 
 19 Wall., 227; 19 Int. Rev. Rec, 89; King v. United States, 99 
 U. S., 229; United States v. Little Miami Co. andX. R. R. Co., 
 1 Fed. Rep., 700; United States v. Tilden, 9 Ben., 368. ) 
 
 Suits commenced in a criminal case on filing an indictment; 
 in a civil case on filing a declaration. (Vol. 1, Treas. Dec. 
 (1898), No. 18941.) 
 
 Interest on taxes sued for runs from time taxes were due. 
 (United States v. Erie Railroad, 106 U. S., 327; 29 Int. Rev. Rec, 
 58.) 
 
 In the case of taxes not assessed, where no special law applies, 
 interest should be claimed from the commencement of the suit, 
 if no previous demand has been made, or from date of demand, 
 if demand can be proved. 
 
 Interest due UDder the general principle of law on the subject. 
 (Young r. Golbe, 15 Wall., 562 ; Bonnafon v. United States, 14 
 Ct. Clms., 484.) 
 
 No action for debt will lie for a fine where the statute also 
 provides for imprisonment. (United States v. Morin, 4 Biss., 93.) 
 
 Action of debt will lie for a penalty. (United States v. Ebner. 
 4 Biss., 117.) 
 
 Partner civilly liable for violation of law committed by co- 
 partner. (United States v. Thomasson, 4 Biss., 99.) 
 
 Indictment — recovery of fines and penalties. (United States 
 v. Craft, 43 Fed. Rep., 374; 36 Int. Rev. Rec, 360.) 
 
 A civil action upon a bond grows out of a contract. The 
 penal sum named in a bond is not a penalty within the statute 
 of limitations. (Raymond v. United States, 14 Blatchf., 451.) 
 
 ete Ui uo f rt t o vX be Sbc> 32w - No suit for the recovery of taxes, or of any 
 brought without fine, penalty, or forfeiture, shall be commenced unless the 
 Sioner° f Com " Commissioner of Internal Revenue authorizes or sanctions 
 the proceedings : Provided, That in case of any suit for pen- 
 alties or forfeitures brought upon information received from 
 any person, other than a collector or deputy collector, the 
 United States shall not be subject to any costs of suit. 
 
ASSESSMENTS AND COLLECTIONS. 101 
 
 Section 969, Appendix, p. 366, has a similar provision to that 
 contained in the above proviso. 
 
 For the recovery of taxes, see Regulations, series 7, No. 2, 
 revised, p. 90; Eegulations, series 7, No. 14, revised, p. 15. 
 
 Circular 319, relative to suits for taxes (34 Int. Rev. Rec, 333) ; 
 circular 331, relative to suits for taxes, June. 21, 1889 (35 Int. 
 Rev. Rec, 197). 
 
 Right of the United States to sue for taxes. Set-offs growing 
 out of independent claims can not he pleaded. (United States 
 u. PaciBc R. R., 4 Dill., 66.) 
 
 A party claiming a credit which by reason of his laches was 
 not presented to the accounting officers of the Treasury, and 
 disallowed in whole or in part by them, can not set it up in an 
 action brought by the United States against him for the recovery 
 of a debt. (Railroad Company v. United States, 101 U. S., 543.) 
 
 Sec. 3215. It shall be the duty of the Commissioner of Eegulations as 
 Internal Revenue, with the approval of the Secretary ofemment f of S offi- 
 the Treasury, to establish such regulations, not inconsist- oera - 
 ent with law, for the observance of revenue officers, district 
 attorneys, and marshals, respecting suits arising under the 
 internal-revenue laws in which the CJnited States is a party, 
 as may be deemed necessary for the just responsibility of 
 those officers and the prompt collection of all revenues and 
 debts due and accruing to the United States under such 
 laws. 
 
 The Solicitor of the Treasury is authorized to establish regu- 
 lations for the observance of district attorneys and marshals in 
 suits in which the United States is a party, other than those 
 arising under the internal-revenue laws. (§§ 377 and 379:) 
 
 Duties of district attorneys as to prosecutions, etc. (Appen- 
 dix, p. 373.) 
 
 "Regulations," decisions as to the force and effect thereof, 
 see notes under section 321, p. 47. 
 
 Regulations, series 7, No. 12, revised. 
 
 Sec. 3216. All judgments and moneys recovered or re- Moneys reoov- 
 ceived for taxes, costs, forfeitures, and penalties, shall be bepaidVooiiect" 
 paid to collectors as internal taxes are required to be paid. ors - 
 
 The gross amount of all moneys received for the use of the 
 United States is required to be paid by the officer or agent re- 
 ceiving the same into the Treasury at as early a day as practi- 
 cable, without any abatement or deduction on account of salary, 
 fees, costs, charges, expenses, or claim of any description what- 
 ever. (§ 3617, p. 377, Appendix. See also § 3210 p. 98. ) 
 
 See section 3621, as amended by act of May 28, 1896, p. 378. 
 
 Circular No. 203, instructions to United States marshals, April 
 15, 1879 (25 Int. Rev. Rec, 126.) 
 
 Instructions to clerks of courts as to disposition of moneys in 
 the registry of the court. (Regulations, series 7, No. 12, revised, 
 p. 17.) 
 
 Taxed costs payable to the collector. (United States v. 
 Wolters (1892), 51 Fed. Rep., 896.) 
 
 Costs, as well as all other moneys collected in cases arising 
 under the internal-revenue laws, are required by the law to be 
 paid over by the court clerks to the collectors of the districts in 
 which these cases arise. (Vol. 1, Treas. Dec. (1898), No. 19306.) 
 
 Expenses attending the sale of real estate (advertising) are 
 to be deducted by collectors from the proceeds of sale. Only 
 the net proceeds arising from such sales are to be deposited to 
 the credit of the Treasurer of the United States. (Vol. 2, Treas. 
 Dec. (1899), No. 21470.) 
 
 In all cases arising under the internal-revenue laws of the 
 United States, where moneys are recovered and paid in for the 
 United States, such moneys must be paid over to the collectors 
 of internal revenue under the provisions of section 3216 of the 
 Revised Statutes of the United States. The bills of costs in 
 
102 ASSESSMENTS AND COLLECTIONS. 
 
 such cases include the fees taxed by law for the marshals and 
 United States attorneys, and, by virtue of section 983 of the 
 Revised Statutes, the bill of costs in each case is a. part of the 
 judgment and will be paid to the collector as above indicated. 
 (Attorney-General's instructions to United States marshals, 
 attorneys; etc., January 1, 1899, p. 60.) 
 
 Dnesfromdeiip- Sec. 3217. When any collector fails either to collect or to 
 
 quent collector to , , . , . J ., -.li_. 
 
 i>e collected by render his account, or to pay over in the manner or within 
 d iie traint aml the times provided by law, the (First) Comptroller of the 
 Treasury shall, immediately after evidence of such delin- 
 quency, report the same to the Solicitor of the Treasury, who 
 shall issue a warrant of distress against such delinquent 
 collector, directed to the marshal of the district, expressing 
 therein the amount with which the said collector is charge- 
 able, and the sums, if any, which have been paid over by 
 him, so far as the same are ascertainable. And the said 
 marshal shall, himself, or by his deputy, immediately pro- 
 ceed to levy and collect the sum which may remain due, 
 with five per centum thereon, and all the expenses and 
 charges of collection, by distress and sale of the goods and 
 chattels, or any personal effects of the delinquent collector, 
 giving at least five days' notice of the time and place of sale, 
 in the manner provided by law for advertising sales of per- 
 sonal property on execution in the State wherein such col- 
 lector resides. And the bill of sale of the officer of any 
 goods, chattels, or other r>ersonal property, distrained and 
 sold as aforesaid, shall be conclusive evidence of title to the 
 purchaser, and prima-facie evidence of the right of the offi- 
 cer to make such sale, and of the correctness of his proceed- 
 ings in selling the same. And for want of goods and chat- 
 tels, or other personal effects of such collector, sufficient to 
 satisfy any warrant of distress, issued as aforesaid, the real 
 estate of such collector, or so much thereof as may be nec- 
 essary for satisfying the said warrant, after being adver- 
 tised for at least three weeks next before the time of sale, 
 in not less than three public places in the collection district, 
 and in one newspaper printed in the county or district, if 
 any there be, shall bo sold at public auction by the marshal 
 or his deputy. Upon such sale, the marshal shall make and 
 deliver to the purchaser of the premises sold a deed of con- 
 veyance thereof, to be executed and acknowledged in the 
 manner and form prescribed by the laws of the State in 
 which said lands are situated, and said deed so made shall 
 invest the purchaser with all the title and interest of the 
 defendant named in said warrant, existing at the time of 
 the seizure thereof. And all moneys that may remain of 
 the proceeds of such sale of personal or real property, after 
 satisfying the said warrant of distress, and paying the 
 reasonable costs and charges of sale, shall be returned to 
 the proprietor of the property sold as aforesaid. 
 
 See sections 3624 and 3625, in Appendix, p. 380, as to proceed- 
 ings against officers failing to account for public moneys. 
 
 * * * The First Comptroller of the Treasury shall here- 
 after be known as Comptroller of the Treasury. 
 
 He shall perform the same duties and have the same powers 
 and responsibilities (except as modified by this act) as those 
 now performed by or appertaining to the First and Second 
 Comptrollers of the Treasury and the Commissioner of Customs ; 
 
ASSESSMENTS AND COLLECTIONS. 
 
 103 
 
 and all provisions of law not inconsistent with this act, in any 
 way relating to them or either of them, shall hereafter he con- 
 strued and held as relating to the Comptroller of the Treasury. 
 * * * (M, act July 31, 1894; Supp. U. S. Rev. Stat., vol. 2, 
 p. 213.) 
 
 Sec. 3218. Every collector shall be charged with the c ^ eot ° ( f^ e 
 whole amount of taxes, whether contained in lists trans- what, 
 mitted to him by the Commissioner of Internal Eevenue, or 
 by other collectors, or delivered to him by his predecessor 
 in office, and with the additions thereto, with the par value 
 of all stamps deposited with him, and with all moneys col- 
 lected for penalties, forfeitures, fees, or costs; and he shall 
 be credited with all payments into the Treasury made as 
 provided by law, with all stamps returned by him uncan- 
 celed to the Treasury, and with the amount of taxes con- 
 tained in the lists transmitted in the manner heretofore pro- 
 vided to other collectors, and bythem receipted as aforesaid; 
 also with the amount of the taxes of such persons as may 
 have absconded, or become insolvent, prior to the day when 
 the tax ought, according to the provisions of law, to have 
 been collected, and with all uncollected taxes transferred 
 by him or by his deputy acting as collector to his successor 
 in office : Provided, That it shall be proved to the satisfac- 
 tion of the Commissioner of Internal Eevenue, who shall 
 certify the facts to the (First) Comptroller of the Treasury, 
 that due diligence was* used by the collector. And each Due diligence. 
 collector shall also be credited with the amount of all prop- 
 erty purchased by him for the use of the United States, pro- 
 vided he faithfully account for and pay over the proceeds 
 thereof upon a resale of the same as required by law. 
 
 See note under section 3217 as to change from First Comp- 
 troller to Comptroller. 
 
 Claims for credit. (§ 951, p. 391, Appendix.) 
 
 Certificate of due diligence condition precedent to allowance 
 of credit. (United States v. Kimball, 101 U. S., 726.) 
 
 Question of due diligence and other questions relative to col- 
 lectors' accounts considered. (United States v. Barton Able, 15 
 Int. Eev. Rec.,4 1,50.) 
 
 Duplicate charges arising from the charging of a collector with 
 assessed special taxes subsequently paid by stamps are adjusted 
 by Auditor of the Treasury Department through claims on Form 
 66, and those arising from assessment of spirit taxes subse- 
 quently paid by stamps are adjusted through claims on Form 
 66A. But see Form 325, and column 10£, Form 23. 
 
 See section 3444, p. 339, articles in bonded warehouses. 
 
 Sec. 3219. In case of the death, resignation, or removal Death, etc., of 
 of any collector, all lists and accounts of taxes uncollected fecS'kC'' 
 shall be transferred to his successor in office as soon as 
 such successor is appointed and qualified, and it shall be 
 the duty of such successor to collect the same. 
 
 Sec. 3220. The Commissioner of Internal Revenue, sub- T $^$° n an f 
 ject to regulations prescribed by the Secretary of the Treas- tale's, 11 penalties, 
 ury, is authorized, on appeal to him made, to remit, refund, efa! - 
 and pay back all taxes erroneously or illegally assessed or 
 collected, all penalties collected without authority, and all 
 taxes that appear to be unjustly assessed or excessive in 
 amount, or in any manner wrongfully collected ; also to re- 
 pay to any collector or deputy collector the full amount of 
 such sums of money as may be recovered against him in any 
 
104 ASSESSMENTS AND COLLECTIONS. 
 
 court, for any internal taxes collected by him, with the cost 
 and expenses of suit; also all damages and costs recovered 
 against any assessor, assistant assessor, collector, deputy 
 collector, or inspector, in any suit brought against him by 
 reason of anything done in the due performance of his offi- 
 cial duty: Provided, That where a second assessment is 
 made in case of a list, statement, or return which in the 
 opinion of the collector or deputy collector was false or 
 fraudulent, or contained any understatement or underval- 
 uation, such assessment shall not be remitted, nor shall 
 taxes collected under such assessment be refunded, or paid 
 back, unless it is proved that said list, statement, or return 
 was not false or fraudulent, and did not contain any under- 
 statement or undervaluation. 
 
 See sec. 989, p. 371, as to certificate of probable cause. 
 
 Abatements and refunding may also be made to distillers in 
 cases of unavoidable accident or misunderstanding (§ 3309a, 
 p. 191). 
 
 A rejected claim may be prosecuted against the collector, and 
 an allowed claim not paid may be sued for in the Courtof Claims. 
 Presentation to collector is equivalent to presentation to Com- 
 missioner. (United States r. Real Estate Savings Bank, 104 
 U. S. (14 Otto), 728; 28 Int. Rev. Rec, 87.) 
 
 It is a principle universally recognized and enforced in the 
 courts of law that an action can not be maintained for the re- 
 covery back of money paid in the discharge of a tax illegally 
 assessed, unless the payment was made under protest. But 
 that principle has as uniformly been held by the Commissioner 
 of Internal Revenue and other officers of the Department as 
 altogether too technical and too exacting for application to the 
 refund of taxes under this section, and from the beginning no 
 proof of protest has ever been required. (Real Estate Savings 
 Bank r. United States (1880), 16 Ct. Clms., 335; 27 Int. Rev. 
 Rec, 154.) 
 
 No written notice of protest required. (Wright v. Blakeslee, 
 101 U. S., 174; 20 Int. Rev. Rec., 179.) 
 
 Government does not pay interest except under special con- 
 tract or by virtue of special law providing it. (7 Op. Atty. 
 Gen., 523; 9 ibid., 57, 449.) 
 
 Where an illegal tax has been collected, the citizen who has 
 paid it, and has been obliged to bring suit against the collector, 
 is entitled to interest, in the event of recovery, from the time 
 of the illegal exaction. (Erskine v. Van Arsdale, 15 Wall., 75.) 
 
 When a person accepts from the Government, without objec- 
 tion, payment of the sum illegally exacted, he gives up his right 
 to sue for interest. (Stewart v. Barnes, 153 U. S., 456.) 
 
 Law relative to interest in suits against collectors reviewed. 
 (Commissioners of Sinking Fund of Louisville v. Buckner, 48 
 Fed. Rep., 533.) 
 
 The Government is not liable for interest after final judgment. 
 (United States exrel. v. John Sherman, 98 U. S.,567; 25 Int. Rev. 
 Rec, 198; Schell r. Cochran, 107 U. S., 626.) 
 
 United States does not pay interest on any claim which is due, 
 because it is supposed to be always ready to pay. (Stephani's 
 Case, 1 Lawrence Dee., 35; 26 Int. Rev. Rec, 313.) 
 
 It is a well-settled principle that interest is not allowed on 
 claims against the United States unless the Government has 
 stipulated to pay interest or it is given by express statutory 
 provision. ( Angarica v. Bayard, 127 U. S., 260 ; United States v. 
 New York, 160 U. S., 619. See $§ 963, 966, Appendix, p. 368.) 
 
 A judgment against a collector may be paid to the claimant 
 or to the collector. (34 Int. Rev. Rec, 39.) 
 
 If an appeal is taken from an assessment and decided against 
 the appellant, and the tax is afterwards collected, it is not 
 necessary to take a second appeal after payment before com- 
 mencing suit to recover the tax. (San Francisco Savings So- 
 ciety v. Cary, 2 Sawy., 393 ; 17 Int. Rev. Rec, 109.) 
 
ASSESSMENTS AND COLLECTIONS. 105 
 
 Powers conferred, upon the Commissioner relative to refund 
 of taxes. (Barnett et ah v. United States, 16 Ct. Clms., 515.) 
 
 When the Commissioner of Internal Revenue has rendered a 
 decision allowing a claim, and has issued his certificate accord- 
 ingly, but payment is refused by the accounting officer, the 
 claimant is entitled to recover in a suit in the Court of Claims. 
 (Kaufman v. United States, 96 U. S., 567, affirming 11 Ct. Clms., 
 659; 24 Int. Eev. Rec, 135. See § 3426, p. 293.) 
 
 The words wrongfully collected do not give jurisdiction for re- 
 funding further than the word illegally. No equity powers 
 conferred on the Commissioner of Internal Revenue. (Ridg- 
 way Case, 16 Op. Atty. Gen., 667.) 
 
 Commissioner authorized, not obliged, to refund. (13 Op. 
 Atty. Gen., 439.) 
 
 Right of Commissioner to reconsider claim for refund and 
 revoke allowance before payment. (Ridgway v. United States, 
 18 Ct. Clms., 707; 29 Int. Rev. Rec, 197.) 
 
 What constitutes a final award by the Commissioner. ( Stotes- 
 bury v. The United States, 23 Ct. Clms., 285; 34 Int. Rev. Rec, 
 142; 146 U. S., 196.) 
 
 Right of Commissioner to refund, notwithstanding advice of 
 Secretary to the contrary. (Sybrandt v. United States, 19 Ct. 
 Clms., 46; 30 Int. Rev. Rec, 135.) 
 
 Reopening rejected claims for refunding. (14 Op. Atty. Gen., 
 275; 18 Int. Rev. Rec, 28.) 
 
 United States not liable for unauthorized wrongs done by 
 revenue officers. (United States v. Cummings; appeal from 
 Court of Claims, 35 Int. Rev. Rec, 142; 130 U. S., 453.) 
 
 The Government can not be made responsible for the acts of 
 its officers where the acts complained of were in themselves 
 torts. 
 
 The general principle is that governments can not be held 
 liable for unauthorized wrongs inflicted by their officers, though 
 occurring while they are engaged in the discharge of official 
 duties. (Gibbons v. United States, 8 Wall., 269; Langford v. 
 United States, 101 U. S., 341; United States v. Jones, 131 U. S., 
 116; Hill v. United States, 149 U.S., 593; Joel Mann v. United 
 States, 32 Ct. Clms., 581. See notes under sec. 987, p. 371.) 
 
 The Commissioner of Internal Revenue alone has authority 
 to award an allowance for the refund of taxes illegally assessed 
 and paid, and his award is final and conclusive unless impeached 
 for fraud or irregularity. 
 
 The Secretary of the Treasury has authority to make a reg- 
 ulation that appeals for refund of taxes should be presented 
 through collectors. When, under such regulations, an appeal 
 is delivered to a collector within two years after the tax is 
 paid, it is a seasonable presentation to the Commissioner within 
 the terms of the statute. 
 
 Duties of the Comptroller of the Treasury. (Real Estate Sav- 
 ings Bank of Pittsburg v. The United States, 16 Ct. Clms., 335; 
 27 Int. Rev. Rec, 153.) 
 
 Where the Commissioner of Internal Revenue, in a case 
 within the scope of his authority and jurisdiction, has ordered 
 a refund of an overpaid tax, a court can not inquire as to the 
 sufficiency of the evidence before him. (Woolner v. United 
 States, 13 Ct. Clms., 355; 24 Int. Rev. Rec, 181.) 
 
 Although the Comptroller of the Treasury must sign a war- • 
 
 rant for the payment of a refund allowed by the Commissioner 
 of Internal Revenue, neither he, nor any accounting officer, has 
 authority to review the Commissioner's decision. (Bank of 
 Greencastle v. United States, 15 Ct. Clms., 225 ; 26 Int. Rev. Rec, 
 126.) 
 
 Decisions by the Commissioner of Internal Revenue, in cases 
 of refunding taxes, are binding, and, in the absence of fraud or 
 mistake in calculation, not subject to revision. (Dugan v. 
 United States, 34 Ct. Clms., 458; Vol. 1, Treas.Dec (1899), No. 
 21285. See also Davidson v. United States, 21 Ot. Clms., 298; 
 Nixon v. United States, 18 Ct. Clms., 448; 29 Int. Rev. Rec, 157; 
 Louisville v. United States, 31 Ct. Clms., 1.) 
 
106 ASSESSMENTS AND COLLECTIONS. 
 
 An allowance by the Commissioner of Internal Revenue under 
 this section of a claim for refundment of taxes erroneously 
 collected is conclusive as to the facts upon which the allowance 
 is made, but not as to questions of law arising therein. (VI 
 Comp. Deo., 259.) 
 
 An application filed with the Commissioner of Internal Reve- 
 nue for the refunding of taxes alleged to have been erroneously 
 or illegally assessed and collected, though informal or defective, 
 may nevertheless be regarded as a claim, so far at least as to be 
 a foundation for an amendment. (14 Op. Atty. Gen., 615.) 
 
 Where a distiller in consequence of the destruction of the 
 stamp is forced to affix a new one, the Commissioner, on proof 
 of these facts, may direct the price of the second stamp, or 
 rather the tax thus a second time exacted, to be refunded, 
 under the power given him to refund taxes illegally assessed. 
 (13 Op. Atty. Gen., 574.) 
 
 The Commissioner of Internal Revenue has no authority 
 nnder this section to refund to a surety on a distiller's bond who 
 has paid a judgment recovered against him thereon the amount 
 of such judgment, when the Commissioner finds that the tax 
 npon which this recovery was had was not illegally assessed, 
 but was justly due from the distiller, and the only claim for 
 refund is founded on the allegation that the surety was not 
 liable therefor on his bond. (Seat r. United States (1883), 18 
 Ct.Clms.,458.) 
 
 Under section 3220, the Commissioner is authorized to pay to 
 the plaintiff in a judgment recovered against a collector of inter- 
 nal revenue for damages for a seizure of property for an alleged 
 violation of the internal-revenue laws made by the collector 
 under the direction of a revenue agent connected with the office 
 of the supervisor of internal revenue the amount of such judg- 
 ment, and. is not restricted to the payment of such amount to 
 the collector. Judgment may be paid without certificate of 
 probable cause. (United States v. Frerichs, 124 U. S. ,315; 34 
 Int. Rev. Rec, 39.) 
 
 Regulation relative to transmitting claims for refund to Sec- 
 retary. (Dupasseur v. United States, 19 Ct. Clms., 1.) 
 
 As to suits to enforce allowances. (Boehm v. United States, 
 21 Ct. Clms., 290.) 
 
 Various acts of Congress relative to refund commented upon. 
 (White v. Arthur, 10 Fed. Rep., 80.) 
 
 Receipts on Form No. 1 must be filed with the claim for refund. 
 Other instructions relative to the preparation of claims. (Vol. 
 2, Treas. Dec. ( 1899), No. 21705. ) 
 
 Circular No. 174, dated October 30, 1877, relative to the taking 
 of additional testimony in support of claims for abatement or 
 refund of taxes. 
 
 Schedule A. — Evidence required in support of claims for 
 amounts paid for adhesive stamps used in error or excess. 
 (Vol. 2, Treas. Dec, (1899), No. 20875.) 
 
 Relative to special taxes and penalties. — Claims for refunding to 
 be made on Form 46. (Circular letter June 20, 1899, Vol. 1, 
 Treas. Dec, No. 21282.) 
 
 Stamp tax — Refunding. — Revised ruling as to refunding 
 amounts paid for documentary stamps used in error or excess, 
 and as to the redemption of unused documentary stamps. (Vol. 
 • 2, Treas. Dec. (1899), No. 21706.) 
 
 Taxes on spirits SEC. 3221, as amended by section 6, act of March 1,1879 {20 Stat., S27). 
 
 »t°royed! ally de ' The Secretary of the Treasury, upon the production to 
 him of satisfactory proof of the actual destruction by acci- 
 dental fire or other casualty, and without any fraud, collu- 
 sion, or negligence of the owner thereof, of any distilled 
 spirits, while the same remained in the custody of any officer 
 of internal revenue in any distillery warehouse, or bonded 
 warehouse of the United States and before the tax thereon 
 has been paid, may abate the amount of internal taxes ac- 
 cruing thereon, and may cancel any warehouse bond, or 
 
ASSESSMENTS AND COLLECTIONS. 107 
 
 enter satisfaction thereon, in whole or in part, as the case 
 may be. And if such taxes have been collected since the 
 destruction of said spirits, the said Secretary shall refund 
 the same to the owners thereof out of any moneys in the 
 Treasury not otherwise appropriated. And when any distilled 
 spirits are hereafter destroyed by accidental fire or other cas- 
 ualty, without any fraud, collusion, or negligence of the owner 
 thereof, after the time when the same should have been drawn 
 off by pie ganger andplacedinthe distillery warehouse provided 
 by law, no tax shall be collected on such spirits so destroyed, or 
 if collected, it shall be refunded upon the production of satis- 
 factory proof that the spirits were destroyed, as herein specified. 
 
 This section provides allowance for loss by accidental fire or 
 other unavoidable accident when the manufacture of spirits has 
 been completed and they are destroyed before being drawn off 
 and carried into the distillery warehouse and when the whisky 
 is destroyed in the distillery warehouse. 
 
 Section 8, act of May 28, 1880 (§ 3309a, p. 191), releases the dis- 
 tiller from the payment of tax upon spirits destroyed by acci- 
 dent while in the process of manufacture. 
 
 If the spirits are removed from a distillery warehouse to a 
 manufacturer's warehouse, and are lost in the course of such 
 removal, section 15 of the act of May 28, 1880, provides for remis- 
 sion of the tax. (§ 34336, p. 296.) 
 
 A similar provision is made where spirits are removed from a 
 distillery warehousefor export. (ActDec.20, 1879,^3330 &,p.207.) 
 
 (Greenbrier Distillery Company v. Johnson, internal revenue 
 collector, et al., 88 Fed. Eep., 638.) 
 
 This section applicable to brandy stored in special bonded 
 warehouses. (§ 5, act of March 3, 1877, p. 212.) 
 
 Secretary Manning's construction of the law relative to abate- 
 ment of tax on spirits said to have been lost from packages in 
 warehouse. (31 Int. Rev. Rec, 189.) 
 
 Allowance for loss in warehouse. (§ 3294a p. 178 and § 32946, 
 p. 179). 
 
 Leakage not casualty. (Revised Ruling of the Department 
 May 25, 1894, giving historical review of the laws; 40 Int. Rev. 
 Rec., 173.) 
 
 The collapse of a barrel filled with whisky from the pressure 
 of other barrels superimposed upon it is not a casualty within 
 the meaning of the law. (Letter from Secretary of the Treasury 
 to Commissioner Int. Rev., July 24, 1894 ; 40 Int. Rev. Rec, 237. ) 
 
 "Casualty," means an accident; an event not to be foreseen 
 or guarded against. Excessive and unusual summer heat is not 
 a casualty, neither are undiscovered worm holes in whisky bar- 
 rels a casualty within the meaning of this section. (Crystal 
 Springs Distilling Company v. Cox, collector, circuit court 
 Kentucky, 1891 ; 47 Fed. Rep., 693 ; 37 Int. Rev. Rec, 328.) 
 
 Decision affirmed, circuit court of appeals, 1892. (49 Fed. 
 Rep., 555.) 
 
 Unavoidable casualty signifies events or accidents which 
 human prudence, foresight, and sagacity can not prevent. ( Wells 
 v. Castees, 3 Gray, 325.) 
 
 Proof required in cases of destruction of distilled spirits by 
 incendiaries. (43 Int. Rev. Rec, 285.) 
 
 Denial of claim for refund of tax on spirits alleged to have 
 been destroyed by incendiary fire while in warehouse; insuffi- 
 cient evidence. (Letter from Secretary of the Treasury, October 
 15, 1895 ; 42 Int. Rev. Rec, 49.) 
 
 Where spirits are withdrawn from warehouse tax-paid and 
 stamped, and afterwards destroyed by accident, the tax can not 
 be refunded. (Vol. 1, Treas. Dec, 1898, No. 18996. ) 
 
 No provision authorizing relief when spirits are stolen from 
 warehouse. ( Vol. 1, Treas. Dec, 1898, No. 19520.) 
 
 Can abate the tax on spirits which have been in bonded ware- 
 house beyond bonded period. (18 Op. Atty. Gen., 379 ; 32 Int. Rev. 
 Rec, 94.) 
 
108 ASSESSMENTS AND COLLECTIONS 
 
 The destruction of spirits stored in distillery warehouses by- 
 fire while in the warehouse constituted a "removal," so as to 
 make the tax payable before the expiration of the three years. 
 (48 Fed. Eep., 714, reversed; United States?). Peace et al.,53 Fed. 
 Eep., 999.) See Insurance Companies !>. Thompson. (95 U. S. 
 (5 Otto), 547.) 
 
 If accounting officers refuse to allow a claim after the Secre- 
 tary's decision in its favor, claimant can recover in Court of 
 Claims. (Hoffheimer Bros. v. United States, 20 Ct. Clms., 371.) 
 
 Liability of obligors on warehousing bonds to pay the tax on 
 spirits destroyed in a distillery warehouse can be relieved only 
 in the manner prescribed by the statute. (Farrell v. United 
 States, 8 Biss., 259; 99 U. S. (9 Otto), 221; 25 Int. Eev. Rec, 83.) 
 
 The statute (§ 3221) contemplates that the burden of proof 
 shall be upon the applicant. (Opinion of Solicitor of the Treas- 
 ury. Letter to Secretary of the Treasury of October 21, 1885.) 
 
 A revocation of an order for abatement under section 3221, 
 B. S., does not'restore the previous liability of the obligors on the 
 warehousing bond to pay the tax on the spirits claimed to have 
 been destroyed. (United States r. Alexander et al., 110 U. S., 325.) 
 
 Regulations and instructions governing the abatement of taxes 
 on spirits destroyed by fire, Series 7, No. 7, Eevised, and No. 14, 
 Eevised. 
 
 Assessment of tax on spirits destroyed by fire. (Circular 
 No. 349, 36 Int. Eev. Rec, 277.) 
 
 Retrospective sec. 3222. The preceding section shall take effect in all 
 Lg section rec cases of loss or destruction of distilled spirits as aforesaid 
 which have occurred since January one, eighteen hundred 
 and sixty-eight. 
 
 This does not embrace the later addition made to section 3221 
 by act of March 1, 1879, section 6, which by its own terms ex- 
 pressly relates only to spirits thereafter destroyed. (See itali- 
 cized portion of $ 3221, p. 107.) 
 
 losT^ptritl'is in" ^ EC# 3223, as amended by section 3, act of March 1, 1879 (20 Stat., 327) . 
 
 tiemnifled by in- When the owners of distilled spirits in the cases provided 
 surance. f or jjy tne ^ wo p recec ii n g sections may be indemnified 
 
 against such tax by a valid claim of insurance for a sum 
 greater than the actual value of the distilled spirits before 
 and without the tax being paid, the tax shall not be remitted 
 to the extent of such insurance. 
 
 The liability for tax on bonded spirits is an insurable interest. 
 (Insurance Company v. Thompson et al., 95 U. S. (5 Otto), 547.) 
 
 An insurance policy upon whisky in bond, without reference 
 to the Government tax, entitles the assured to include the tax 
 in his recovery in case of loss, if the assured is liable for the 
 tax. (Hedger v. Union Insurance Company, circuit court, dis- 
 trict of Kentucky, 17 Fed. Eep., 498.) 
 
 strata* a ^e ™" ^ EC * 3224. No suit for the purpose of restraining the 
 ment or coiiec- assessment or collection of any tax shall be maintained in 
 
 tion of taxes. any coxlr ^ 
 
 The constitutionality of a law can not be inquired into in an 
 injunction suit. (The Delaware Railroad Company v. Pretty- 
 man, collector, 17 Int. Rev. Rec, 99.) 
 
 A collector can not be restrained from collecting an assess- 
 ment by injunction. (Pullan v. Kissinger, 2 Abb. (U. S.), 94; 
 11 Int. Rev. Rec, 197; Alkan and Swenger v. Bean, 8 Bias., 83; 
 23 Int. Rev. Rec, 351; Kensett v. Stivers, 27 Int. Rev. Rec, 1; 
 18 Blatch., 397; 10 Fed. Rep., 517; State Railroad Tax Cases, 
 92 U. S. (2 Otto), 613; Snyder v. Marks, 109 U. S., 189; 29 Int. 
 Eev. Eec, 403 ; Keely v. Sanders, 99 U. S., 443 ; Bobbins v. Free- 
 land, collector, 14 Int. Eev. Eec, 28 ; United States v. Hodson, 
 14 Int. Eev. Rec, 100; Roback v. Taylor (1866), 4 Int. Rev. 
 Eec, 170.) 
 
 Purely injunction bills can not be maintained to restrain the 
 collection of taxes upon the sole ground of their unconsti tution- 
 
ASSESSMENTS AND COLLECTIONS. 109" 
 
 ality. (Allen «. Pullman's Palace Car Company, 139 U. S., 658.) 
 
 The courts will not interfere by mandamus with the execu- 
 tive officers of the Government in the exercise of their ordinary 
 official duties. (United States v. Black, Commissioner of Pen- 
 sions, 128 U. S., 40.) 
 
 The court in this case followed an earlier decision of Decatur 
 v. Paulding (14 Pet., 497), and made clear the distinction be- 
 tween the mere ministerial act of the executive officer, which 
 may be controlled by the courts by mandamus, and an act in 
 the performance of which an officer is vested with quasi-judi- 
 cial discretion. 
 
 In matters which require an exeoutive officer of the United 
 States to exercise judgment or consideration, or which are de- 
 pendent upon his discretion, no rule will issue for a mandamus 
 to control his action. (Carrick v. Lamar, 116 U. S., 423.) 
 
 When mandamus may issue. (Marbury v. Madison, 1 Cranch 
 (U. S._), 137; United States v. Shurz, 102 U. S., 378.) 
 
 A bill for a mandatory injunction, requiring a collector to 
 accept an export bond for certain spirits in a bonded warehouse 
 after the bonded period has expired, and allow their withdrawal 
 for export without requiring payment of the tax thereon, is in 
 effect a bill to restrain the collection of internal-revenue taxes, 
 which the court is forbidden to entertain. (Miles v. Johnson, 
 collector, 59 Fed. Rep., 38; 40 Int. Eev. Eec, 10.) 
 
 A collector can not be restrained by injunction from making 
 a seizure. (See under § 3163, p. 72.) 
 
 Instructions to collector as to obeying subpoena and produc- 
 ing records. (34 Int. Eev. Eec, 261.) 
 
 Snoposna against a collector of internal revenue — Habeas corpus. — 
 A collector of internal revenue is justified in refusing to testify 
 or furnish copies of official papers, acting under instructions 
 from the Department. (Decision of Judge Evans, United States 
 district court, district of Kentucky, discharging the collector; 
 in re David N. Comingore, collector (1899), 96 Fed. Eep., 552; 
 Vol. 2, Treas. Dec, No. 21584.) 
 
 kiEC. 3225. When a second assessment is made in case of Suitstorecover 
 any list, statement, or return, which in the opinion of the under S eeoK 
 collector.or deputy collector was false or fraudulent, or con- sessment, burden 
 tained any understatement or undervaluation, no taxes col- fraud,°eto. as 
 lected under such assessment shall be recovered by any suit, 
 unless it is proved that the said list, statement, or return 
 was not false nor fraudulent, and did not contain any under- 
 statement or undervaluation. 
 
 Bergdoll v. Pollock (95 U. S., 337). 
 Sec. 3226. No suit shall be maintained in any court for Suit for reoov- 
 the recovery of any internal tax alleged to have been erro- wrongfully a ^of. 
 neously or illegally assessed or collected, or of any penalty lected, 
 claimed to have been collected without authority, or of any 
 sum alleged to have been excessive or in any manner wrong- 
 fully collected, until appeal shall have been duly made to 
 the Commissioner of Internal Eevenue, according to the 
 provisions of law in that regard, and the regulations of the 
 Secretary of the Treasury established in pursuance thereof, 
 and a decision of the Commissioner has been had therein : 
 Provided, That if such decision is delayed more than six 
 months from the date of such appeal, then the said suit may 
 be brought, without first having a decision of the Commis- 
 sioner at any time within the period limited in the next 
 section. 
 
 It is clearly not the intent of the statute to allow the collector 
 to be sued unless the taxpayer has first applied for relief to the 
 Commissioner within the time and manner pointed out by law, 
 and relief has been denied him. (Cheatham et al. r. United 
 
•110 ASSESSMENTS AND COLLECTIONS. 
 
 States, 92 U. S., 85; 22 Int. Rev. Eec, 311; King's County Sav- 
 ings Institution v. Blair, 116 U. S., 200; 32 Int. Rev. Rec, 30.) 
 
 A suit against an internal-revenue collector to recover taxes 
 alleged to have been illegally collected is cognizable in the 
 circuit court both under section 629, p. 357, giving the court 
 j urisdiction of causes arising under any law providing internal 
 revenue, and under act March 3, 1887, giving it jurisdiction of 
 causes arising under the laws of the United States. 
 
 As the right to sue the United States through its collectors, 
 to recover taxes alleged to have been illegally collected, is only 
 a remedy given by statute, no such right exists unless the con- 
 ditions prescribed by sections 3226, 3227 are strictly complied 
 with, namely, that an appeal must first be taken to the Com- 
 missioner of Internal Revenue, and the suit must be brought 
 within two years from the date of his decision. (Commissioners 
 of the Sinking Fund of Louisville v. Buckner, 48 Fed. Rep., 533.) 
 
 Not necessary to make a claim for refund if claim for abate- 
 ment has been made and rejected. (San Francisco Savings So- 
 ciety r. Cary, 17 Int. Rev. Rec, 109; (2 Saw., 393.) 
 
 The right of a party who has made an involuntary payment 
 under protest, to a collector of taxes having no legal right to de- 
 mand it, to recover the money back can not be doubted irre- 
 spective of any statutory provisions. (Moore r. Miller, 23 Wash., 
 D. C., Law Rep., 65.) 
 
 In the absence of a statutory rule to the contrary, the defense 
 of a statute of limitations, which is not raised either in plead- 
 ing, or on the trial, or before judgment, can not be availed of. 
 (Retzer v. Wood, collector, 109, U. S., 185.) 
 
 A promise on the part of a collector of taxes to repay a tax 
 illegally collected and paid only under protest can not be implied 
 where statute makes it the duty of such officer to pay into the 
 public Treasury without any deduction on account of claims of 
 any description the gross amount that he received. 
 
 The prohibition that no suit shall be maintained in any court 
 to recover a tax illegally assessed, except on certain condi- 
 tions stated in the section, operates on all suits brought subse- 
 quently to the time fixed by the act for it to take effect, and on 
 suits brought in State courts as well as in Federal. (The Col- 
 lector v. Hubbard, 12 Wall., 1.) 
 
 The inhibition against suits "for the purpose of restraining 
 the assessment or collection of a tax," and the provisions of sec- 
 tions 3226 and 3227, that a suit to recover an illegal tax shall 
 not be brought until after appeal to the Commission er of Internal 
 Revenue, and must be brought within two years next after the 
 cause of action accrued, do not apply to a proceeding in which 
 the Government is the moving party; and, therefore, upon an 
 application by the United States for an order upon a receiver to 
 pay an assessment the receiver may show that the assessment 
 was erroneous or illegal, withont regard to the lapse of time or 
 to whether there has been an appeal to the Commissioner of In- 
 ternal Revenue. (United States v. Nebraska Distilling Company 
 (1897), Circuit Court of Appeals, 80 Fed. Rep., 285.) 
 
 Limitation us Sec. 3227. No suit or proceeding fox the recovery of any 
 covery of "taxes internal tax alleged to have been erroneously or illegally 
 lecteiT 7 ° o1 ass e sse d or collected, or of any penalty alleged to have been 
 collected without authority, or of any sum alleged to have 
 been excessive or in any manner wrongfully collected, shall 
 be maintained in any court unless the same is brought 
 within two years next after the cause of action accrued: 
 Provided, That actions for such claims which accrued prior 
 to June six, eighteen hundred and seventy-two, may be 
 brought within one year from said date; and that where 
 any such claim was pending before the Commissioner, as 
 provided in the preceding section, an action thereon may be 
 brought within one year after such decision and not after. 
 But no right of action which was already barred by any 
 statute on the said date shall be revived by this section. 
 
ASSESSMENTS AND COLLECTIONS. Ill 
 
 Thewords "canseof action" mean the rightof action. (Wright 
 v. BlakeBlee, 101 U. S., 174 ; 26 Int. Rev. Rec, 179.) 
 
 As to claim pending before Commissioner June 6, 1872. (James 
 v. Hicks, 110 U.S., 272.) 
 
 Jurisdiction. (City of Philadelphia v. Collector, 5 Wall., 720.) 
 
 State statute of limitations as affected by the Federal statute 
 of limitations. (Braun p. Sauerwein, 10 Wall., 218.) 
 
 See on thiB section Commissioners) etc., v. Buckner (1891, 48 
 Fed. Rep., 533.) 
 
 Sec. 3228. All claims for the refunding of any internal claims for re- 
 tax alleged to have been erroneously or illegally assessed or S"* hmita " 
 collected, or of any penalty alleged to have been collected 
 without authority, or of any sum alleged to have been ex- 
 cessive or in any manner wrongfully collected, must be pre- 
 sented to the Commissioner of Internal Revenue within two 
 years next after the cause of action accrued: Provided, 
 That claims which accrued prior to June six, eighteen hun- 
 dred and seventy-two, may be presented to the Commis- 
 sioner at any time within one year from said date. But noth- 
 ing in this section shall be construed to revive any right of 
 action which was already barred by any statute on that date. 
 
 Informal application regarded as a claim within the meaning 
 of this section. (14 Op.Atty. Gen., 615.) 
 
 When this section does not apply. This limitation does not 
 apply to claims for the redemption of stamps. (§ 3426 as 
 amended, p. 293.) (15 Op. Atty. Gen., 426.) 
 
 This limitation does not apply to claims under section 3221, 
 p. 106. 
 
 No claim or application for the refunding of taxes under sec- 
 tion 3220 will be entitled to consideration by the Commissioner 
 of Internal Revenue unless the same shall be filed within two 
 years from the date of the payment of the tax. (Kings County 
 Savings Institution o. Blair, 116 U. S., 200; 32 Int. Rev. Rec, 
 30.) See also The Collector v. Hubbard, 12 Wall., 1. 
 
 Claims for taxes recovered by j udgments should be presented 
 within two years after date of judgment. 
 
 Sec. 3229. The Commissioner of Internal Revenue, with compromises. 
 the advice and consent of the Secretary of the Treasury, 
 may compromise any civil or criminal case arising under the 
 internal-revenue laws instead of commencing suit thereon; 
 and, with the advice and consent of the said Secretary and 
 the recommendation of the Attorney-General, he may com- 
 promise any such case after a suit thereon has been com- 
 menced. Whenever a compromise is made in any case 
 there shall be placed on file in the office of the Commis- 
 sioner the opinion of the Solicitor of Internal Revenue, or 
 of the officer acting as such, with his reasons therefor, with 
 a statement of* the amount of tax assessed, the amount of 
 additional tax or penalty imposed by law in consequence of 
 the neglect or delinquency of the person against whom the 
 tax is assessed, and the amount actually paid in accordance 
 with the terms of the compromise. 
 
 Compromises after judgment, remissions and pardons. (See 
 $ 3469, p. 372.) 
 
 Officers compromising offenses except as authorized bylaw; 
 penalty. ($ 3169, p. 76, and § 3170, p. 78.) 
 
 District attorney or marshal compromising cases illegally; 
 penalty. (§ 3170, p. 78.) 
 
 Opinion of the Attorney-General as to the limitation of the 
 power to compromise vested in the Secretary of the Treasury 
 undersections3229aud3469,p. 372. (17 Op. Atty. Gen., 213; 27 
 Int. Rev. Rec, 334.) 
 
112 ASSESSMENTS AND COLLECTIONS. 
 
 Compromises; course of proceedings indicated. (12 Op. Atty. 
 Gen., 472; 8 Int. Eev. Rec, 86.) 
 
 Power to compromise ceases as soon as judgment is rendered. 
 (13 Op. Atty. Gen., 479.) 
 
 No power to compromise proceedings against officers. (14 Op. 
 Atty. Gen., 8, 43.) 
 
 The right to compromise is understood to embrace the crim- 
 inal as well as the civil liability of the defendant. (13 Op. 
 Atty. Gen., 480.) 
 
 Can not compromise taxes legally due from a solvent taxpayer. 
 (16 Op. Atty. Gen., 249; 25 Int. Rev. Rec, 14. Dorsheimer v. 
 United States, 7 Wall., 166; 10 Int. Rev. Rec, 131. United 
 States i: Roelle et al., 24 Int. Rev. Rec, 332.) 
 
 Compromise of criminal prosecution bar to suit on bond for 
 penalties. (United States v. Chouteau, 102 U. S., 603; 27 Int. 
 Rev. Rec, 49.) 
 
 Money deposited for compromise can not be held or set off 
 against tax due. (Boughton v. United States, 12 Ct. Clms., 330; 
 13 ibid., 284.) 
 
 When party complies with terms of compromise it is conclu- 
 sive. (Sweeny v. United States, 17 Wall., 75 ; United States v. 
 Child & Co., 12 ibid., 232; Mason v. United States, 17 ibid., 67.) 
 
 Discontinuance on payment of costs a compromise. (Op. Atty. 
 Gen. (Hoar), 11 Int. Rev. Rec, 18; 12 Op. Atty. Gen. (Evarts), 
 536.) 
 
 The payment of costs in compromise cases. Decision by the 
 Attorney-General. (24 Int. Rev. Rec, 130.) 
 
 Commissioner may direct an unconditional dismissal of a suit 
 without recommendation of Attorney-General. (12 Op. Atty. 
 Gen., 553.) 
 
 Instructions to internal-revenue officers in regard to compro- 
 mises under sections 3229 and 3469, R. S. (Vol. 1, Treas. Dec. 
 (1898), No. 18854.) 
 
 Relative to compromise of liability of obligors on an export 
 bond. (13 Op. Atty. Gen., 115.) 
 
 Canadian bank notes paid out by banks in the United States, 
 tax on, compromise. (21 Op. Atty. Gen., 567.) 
 
 The Attorney- General exercises superintendence and direc- 
 tion over United States attorneys and general supervision over 
 proceedings instituted for the benefit of the United States, and 
 to him is necessarily intrusted, in the exercise of his sound 
 professional discretion and because of the nature of the subject, 
 the determination of many questions of expediency and pro- 
 priety affecting the continuance or dismissal of legal proceed- 
 ings. He may absolutely dismiss or discontinue suits in which 
 the Government is interested ; a fortiori, he may terminate the 
 same upon terms, at any stage, by way of compromise or 
 settlement. Op. Atty. Gen. (Vol. 1, Treas., Dec.(1899), No. 21270). 
 
 Suits against illicit distillers may not be nolled without per- 
 mission of Attorney-General (§ 3230, R. S.). 
 
 Commissioner may instruct United States attorney to prose- 
 cute or abstain ($$ 838, p. 74, 3214, p. 100). 
 
 an°es 8 of°p"oaecu: Sec - 323 °- No discontinuance or nolle prosequi of any 
 tions. ' prosecution under section three thousand two hundred and 
 
 fifty-seven shall be allowed without the permission in writ- 
 ing of the Secretary of the Treasury and the Attorney- 
 General. 
 continuance of g EC- 3231. It shall be lawful for any court in which any 
 
 internal -revenue . ... -. . . . ■' . , , •> 
 
 cases. suit or criminal proceeding arising under the internal-rev- 
 
 enue laws may be pending, to continue the same at any 
 stage thereof, for good cause shown on motion by the dis- 
 trict attorney. 
 
 made™ er iicabTe S Sec * 31 - Act June 1S ' 1898 {S0 Stat ' U8) ' Tnat a11 administra- 
 e ' tive, special, or stamp provisions of law, including the laws 
 in relation to the assessment of taxes, not heretofore speci- 
 fically repealed are hereby made applicable to this Act. 
 
CHAPTER THREE. 
 
 SPECIAL TAXES. 
 
 I Sec. 
 be carried on 3244 
 
 Sec. 
 
 3232. Occupation not to 
 
 until tax is paid. 
 
 3233. Business to be registered. 
 [3233a.] Selling on passenger railroad 
 
 trains or vessels. 
 
 3234. Persons in partnership at same 
 
 place liable for only one tax. 
 
 3235. Payment of one special tax not to 
 
 cover several places of business. 
 
 3236. When more than one pursuit is car- 
 
 ried on in same place by samo 
 person at same time. 
 3237 (amended). When special tax to be 
 due, how reckoned. 
 
 3238. Stamps for special tii xes. 
 
 3239. Special-tax stamp to be exhibited 
 
 in place of business. 
 
 3240. List of special-tax payers to be ex- 
 
 hibited in collector's office. 
 
 3241. Death or removal after paying tax ; 
 
 business carried on without addi- 
 tional tax. 
 
 3242. Carrying on business without pay- 
 
 ment of special tax; penalties. 
 [3242«.] Same. 
 [32426.] Section 4, act of August 2, 1886. 
 
 Same as to oleomargarine. 
 
 3243. Payment of special tax not to au- 
 
 thorize violation of State laws 
 nor prohibit State taxation. 
 3244 (amended). Special taxes imposed on 
 whom. 
 1st. Brewers. 
 
 2d. Manufacturers of stills. 
 3d. Rectifiers. 
 4th. Retail liquor dealers. 
 
 Wholesale liquor dealers. 
 5th. Retail dealers in malt liq- 
 uors. 
 Wholesale dealers in malt 
 liquors. 
 
 6th. Dealers in leaf tobacco. 
 8th. Dealers in tobacco defined. 
 9th. Manufacturers of tobacco de- 
 fined. 
 10th. Manufacturers of cigars de- 
 fined. 
 11th. Peddlers of tobacco defined. 
 Act of August 2, 1886, section 3 : 
 
 Manufacturers of oleomargarine. 
 Wholesale dealers in oleomargarine. 
 Retail dealers in oleomargarine. 
 3215. (Obsolete.) 
 
 3216 (amended). Special tax not to apply 
 to vintners nor apothecaries in 
 certain cases. 
 Act of June 6, 1896, section 3 : 
 
 Manufacturers of filled cheese- 
 Wholesale dealers in filled cheese. 
 Retail dealers in filled cheese. 
 Act of October, 1, 1890, section 26: 
 
 Repealing certain special taxes. Reg- 
 istry. 
 Act of .Time 13, 1898— 
 Section 2 : 
 1st. Bankers. 
 2d. Brokers. 
 3d. Pawnbrokers. 
 4th. Commercial brokers. 
 5th. Custom-house brokers. 
 6th. Proprietors of theaters, muse- 
 ums, and concert halls. 
 7th. Proprietors of circuses. 
 8th. Proprietors or agents of all 
 
 other exhibitions or shows. 
 9th. Proprietors of bowling alleys 
 and billiard rooms. 
 Section 4 : 
 
 Tobacco dealers and manufacturers. 
 Section 36: 
 Manufacturers, packers, and repaclc- 
 ers of mixed flour. 
 
 Sec. 3232. No person shall be engaged in or carry on any to ,;'™^'™'',"' 
 trade or business hereinafter mentioned until he has paid a until tax is^aili. 
 special tax therefor in the manner hereinafter provided. 
 
 See section 53, act of October 1, 1890, amending section 3237, 
 Revised Statutes, modifying the above. 
 
 It was held in License Tax Cases (5 Wall., 462, 6 Int. Rev. Rec, 
 36) that the provisions of the act of Congress of June 30, 1864, 
 "to provide internal re venue to support the Government," etc. 
 (13 Stat., 223), and the amendatory acts requiring licenses for 
 certain kinds of business and imposing penalties for not taking 
 out and paying for them, were not contrary to the Constitution 
 or to public policy, and that the provisions of the act of July 13, 
 1866, "to reduce internal taxation,'' etc. (14 Stat., 98), for the 
 
 10228 8 113 
 
114 SPECIAL TAXES. 
 
 imposing of special taxes, in lieu of requiring payment for 
 licenses, removed whatever ambiguity existed in the previous 
 laws, and were in harmony with the Constitution and public 
 policy. 
 
 Returns to be made, (Form 11.) (J 3173, p. 80.) 
 
 For failure to make sworn return within time prescribed, 
 without excuse of "sickness or absence," the Commissioner of 
 Internal Revenue is required to add 50 per centum to the special 
 tax. (§3176 p. 83.) 
 
 Prosecutions not to be commenced (except in cases of ped- 
 dlers of liquors) against special-tax payers who make return and 
 pay the tax at any time before expiration of the calendar month 
 in which liability began. (Vol. 1. Treas. Dec. (1898), No. 18946, 
 p. 225.) 
 
 Where a person, after his arrest for failure to pay special tax 
 :is required by law, proffers to the collector the amount of the 
 tax and 50 per cent penalty, upon his signing and swearing to 
 return, Form 11, the collector shouldreceive the money proffered. 
 This does not relieve such person from his criminal liability. 
 (Vol. 2, Treas. Dec. (1899), No. 21850.) 
 
 Trade or busi- Sec. 3233. Every person engaged in any trade or busi- 
 tcn S d!" be regm ness on which a special tax is imposed by law shall register 
 with the collector of the district his name or style, place of 
 residence, trade or business, and the place where such trade 
 or business is to be carried on. In case of a firm or com- 
 pany, the names of the several persons constituting the 
 same, and their places of residence, shall be so registered. 
 
 SpeoiiUiii [SEC. 3233a.] Joint resolution May S, 1876 (19 Slat., SIS). That 
 
 fssiw'dforcertain nothing contained in chapter three of title thirty-five of 
 oi n Msen"errai" the Eevised Statutes shall prevent the issue, under such 
 33 or veV regulations as the Commissioner of Internal Revenue may 
 80la - prescribe, of special-tax stamps to persons carrying on the 
 
 business of retail dealers in liquors, retail dealers in malt 
 liquors, or dealers in tobacco, upon passenger railroad-trains 
 or upon steamboats or other vessels engaged in the busi- 
 ness of carrying passengers. 
 
 The special-tax stamps issued for the retailing of wine and 
 liquor on buffet cars attached to passenger railway trains are 
 to be made in general terms for such cars in "the United 
 States," in view of the impracticability of repeated transfers 
 of such stamps in the various districts and States through 
 which the train passes. (Vol. 1, Treas. Dec. (1899), No. 
 21318.) 
 
 Peis.msmpart Sec. 3234. Any number of persons doing business iu 
 pu? e "?ia a bie 8a fo? copartnership at anyone place shall be required to pay but 
 
 only one tax. one special tax. 
 
 No person, firm, company, or corporation shall be engaged 
 in or carry on any trade, business, or profession, until he or 
 they shall have paid the required special tax. 
 
 If tax for one year has been paid by a firm which, before 
 the expiration of the year, is dissolved by the retirement of 
 one partner, the other may carry on the same trade or busi- 
 ness, at the same place, for the remainder of the year, with- 
 out again paying such tax or auy part thereof. (United 
 States r. Glab, 99 U. S., 225; 25 Int. Rev. Rec, 84.) 
 
 ^faTtexnot to SeC- 3235 " The P a y ment of the special tax imposed shall 
 cover a e v erai not exempt from an additional special tax the person carry - 
 places of busi- i ng . 01l a tva & e 01 . business in auy other place than that 
 stated in the collector's register; but nothing herein con- 
 tained shall require a special tax for the storage of goods, 
 wares, or merchandise in other places than the place of 
 business, nor, except as hereinafter provided, for the sale 
 
SPECIAL TAXES. 115 
 
 by manufacturers or producers of their own goods, wares, 
 and merchandise, at the place of production or manufac- 
 ture, and at their principal office or place of business, 
 provided no goods, wares, or merchandise shall be kept 
 except as samples at said office or place of business. 
 
 Where beer is delivered to customers from a storage hoiiNc, 
 that house is held to be a place of sale for which special tax is 
 required to be paid, unless there has, in every instance, been 
 prior constructive delivery at a regular place of business else- 
 where. (Vol. 1, Treas. Dec. (1898), No. 18999.) 
 
 Where warehouses for storage of malt liauors are merely 
 places of storage and not places where customers leave then- 
 orders, special tax is not required to be paid therefor, nor a 
 special- tax stamp reqnired to be posted up therein. (Vol.1, 
 Treas. Dec. (1899), No. 21619.) 
 
 Sec. 3236. Whenever more than one of the pursuits or when more 
 occupations hereinafter described are carried on in the JiTarrieifTn "hi 
 same place by the same person at the same time, except as same P l!Ke ty 
 hereinafter provided, the tax snail be paid for each accord- Ifml tFZ™ a 
 ing to the rates severally prescribed. 
 
 SEC. 3237, as amended by sectionSS, act of October 1, 1890 (26 Stat., 567) . When special 
 
 That all special taxes shall become due on the first day f taxtob6<lue - 
 July, eighteen hundred and ninety-one, and on the first day 
 of July in each year thereafter, or on commencing any trade 
 or business on which such tax is imposed, in the former 
 case the tax shall be reckoned for one year; and in the 
 latter case it shall be reckoned proportionately, from the 
 first day of the month in which the liability to a special 
 tax commenced to the first day of July following. Special 
 tax stamps may be issued for the months of May and June, 
 eighteen hundred and ninety-one, upon payment of the 
 amount of tax reckoned proportionately under the laws 
 now in force, and such stamps which have been or may be 
 issued for the period ending April thirtieth, eighteen hun- 
 dred and ninety (one) may upon payment of one-sixth of 
 the amount required to be paid for such stamps for one 
 year, be extended until July first, eighteen hundred and 
 ninety-one, under such regulations as may be prescribed by 
 the Commissioner of Internal Eevenue. 
 
 And it shall be the duty of special tax payers to render Kctuma. 
 their returns to the deputy collector at such times within 
 the calendar month in which the special tax liability com- 
 menced as shall enable him to receive such returns, duly 
 signed and verified, not later than the last day of the month, 
 except in cases of sickness or absence, as provided for in 
 section three thousand one hundred and seventy-six of the 
 lievised Statutes. 
 
 This section is amendatory of sections 3173 (p. 80), 3176 (p. 83 ), 
 and 3237 (p. 115). It also repeals the proviso to section 3 of the act 
 of August 2, 1886, relative to the special tax of manufacturers 
 of oleomargarine commencing business subsequent to the 30th 
 day of June in any year. 
 
 Special-taxpayers' returns. Penalty for failure to make sworu 
 return applies to special-tax payers under the war-revenue law. 
 (Vol. 2, Treas. Dec. (1898), No. 19748.) 
 
 Time of payment. Speeial-tax payer, even though he makes 
 sworn return within the calendar month of his liability, is liable 
 to criminal prosecution if he fails to pay the tax within that 
 month and post up the stamp in his place of business. (Vol. 2, 
 Treas. Dec. (1898), No. 20230.) 
 
116 SPECIAL TAXES, 
 
 Shimpsforspe. gBC. 3238. All special taxes imposed by law, including 
 cuii taxes. the ^ ^ gtmg ot wormS; shall be paid by stamps denot- 
 ing the tax, and the Commissioner of Internal Revenue is 
 required to procure appropriate stamps for the payment of 
 such taxes; and the provisions of sections thirty- three hun- 
 ,/- ct (1 £ eb i t I 8 ' dred and ticeive and thirty- four hundred and forty-six, and 
 3i6°. a " all other provisions of law relating to the preparation and 
 
 issue of stamps for distilled spirits, fermented liquors, to- 
 bacco, and cigars, shall, so far as applicable, extend to and 
 include such stamps for special taxes ; and the Commissioner 
 of Internal Revenue shall have authority to make all need- 
 ful regulations relative thereto. 
 
 Section 3312 as to distilled spirits, p. 194. 
 
 Section 3446 as amended, p. 339. 
 
 The act of December 24," 1872 (17 Stat., 401), first required 
 special taxes to be paid by stamps. 
 
 Collectors prohibited from issuing receipts in lieu of stamps 
 (« 3183, p. 88). From issuing stamps before payment [§ 3169a, 
 p'.77]. 
 
 Reporting delinquent special-tax payers for assessment. — All per- 
 sons liable to pay a special tax who failed to pay the same prior 
 to or during the calendar months in which liability thereto 
 occurred should be reported on Form 23, with date of receipt of 
 Form 11, or other application to pay tax noted in column 7, 
 Form 23. (Special No. 185, March 20, 1878. 24 Int. Rev. Rec, 99 : 
 Circular 410, Dec. 5, 1893; Circular No. 470, Nov. 20, 1896; 42 Int. 
 Rev. Rec, 473; Circular No. 539, revising No. 470, June 27, 1899 ; 
 Vol. 1, Treas. Dec, No. 21316.) 
 
 Special-tax stamps for the special-tax year ending June 30, 
 1900. (Circular No. 531, May 4, 1899; Vol. 1, Treas. Dec, No. 
 21107.) 
 
 Stamp not to be issued until Form 11 has been received. (28 
 Int. Rev. Eec.,37.) 
 
 The United States Supreme Court, in the license-tax cases 
 (5 Wall., 462), held that the special-tax stamp is not a license, 
 but merely a receipt for the tax. It puts the United States 
 under no obligation whatever to the holder beyond assuring 
 him against prosecution under the special-tax laws. 
 
 special- tax g EC 3239. Every person engaged in any business, avoca- 
 
 Btampto be con- ,. , • ^i i_ t T t_i j. • i 
 
 Bpicnonsiy placed tion, or employment, who is thereby made liable to a special 
 S" bMmUs. place tax > except tobacco peddlers, shall place and keep conspicu- 
 ously in his establishment or place of business all stamps 
 Act 27 Feb., denoting the payment of said special tax; and any person 
 1%]. 'verbafeV- who shall, through negligence, fail to so place and keep 
 corrected. sa j(i stamps, shall be liable to a penalty equal to the special 
 tax for which his business rendered him liable, and the costs 
 of prosecution ; but in no case shall said penalty be less 
 than ten dollars. And where the failure to comply with the 
 foregoing provision of law shall be through willful neglect 
 or refusal, then the penalty shall be double the amount 
 above prescribed : 
 
 Provided, That nothing in this section shall in any way 
 affect the liability of any person for exercising or carrying 
 on any trade, business, or profession, or doing any act for 
 the exercising, carrying on, or doing of which a special tax 
 is imposed by law. without the payment thereof. 
 
 Posting special-tax stamp. (Circular letter, Sept. 26, 1898; 
 Vol. 2, Treas. Dec, No. 20094. ) 
 
 The particular place of business, by street and number, to be 
 designated in the stamp. (Vol. 1, Treas. Dec. (1898), No. 18912.) 
 
 rur 
 
SPECIAL TAXES. 117 
 
 Sec. 3240. Each collector of internal revenue shall, under ta List of 1 sp ^ i J 1 ' 
 regulations of the Commissioner of Internal Revenue, place exh&iLTin"™* 
 and keep conspicuously in his office, for public inspection, lectorBOfflce - 
 an alphabetical list of the names of all persons who shall 
 have paid special taxes within his district, and shall state 
 thereon the time, place, and business for which such special 
 taxes have been paid. 
 
 The names in this list should be the true names and not the 
 fictitious ones under which parties may elect to do business. 
 (36 Int. Rev. Eec, 14.) 
 
 Production of records of internal-revenue offices, or copies 
 thereof, for use in trial of persons indicted for violating Stato 
 laws is forbidden. (Regulations, Series 7, No. 12, Revised, Sup- 
 plement No. 1; Vol.1, Treas. Dec. (1898), No. 19245; 34 Int. Rev. 
 Rec.,261; In re Weeks (Vt.),82 Fed. Rep., 730; Judge Evans's 
 decision in re David N. Comingore, collector Sixth district of 
 Kentucky; Vol. 2, Treas. Dec. (1899), No. 21584 ; 96Eed. Kep.,552.) 
 
 Regulations prohibi ting the giving out by collectors of records 
 in their offices, or copies thereof, for purposes not contemplated 
 by the internal-revenue laws. 
 
 As to any other records than those relating to special-tax 
 payers, collectors are also forbidden to furnish them, or any 
 copies thereof, at the request of anv person. Where copies 
 thereof are desired for the use of parties to a suit, whether in 
 a State court or in a court of the United States, collectors should 
 refer the persons interested to the following regulation of the 
 Treasury Department, namely : 
 
 "In all cases where copies of documents or records are desired 
 by, or on behalf of, partiei to a suit, whether in a court of the 
 United States or any other, such copies shall be furnished to 
 the court only, and on a rule of the court upon the Secretary of 
 the Treasury requesting the same." (Series 7, No. 12, Revised. 
 
 Information (departmental), how furnished. (Circular No. 
 15, Jan. 22, 1898; Vol. 1, Treas. Dec. (1898), No. 18858.) 
 
 Records in a collector's office relating to special-tax payers are 
 based on returns made by these persons under compulsion of 
 law for the sole purpose of raising revenue for the United 
 States. Collectors are not permitted to send out these records, 
 or copieB thereof, for use against the special-tax payers in cases 
 not arising under the laws of the United States. (Vol. 1, Treas. 
 Dec. (1898), No. 19190.) 
 
 While all persons are entitled to inspect Record No. 10 in the 
 collector's office at reasonable and proper times, and are not 
 prohibited from copying the names and addresses of special- 
 tax payers, yet no person is to be permitted to monopolize the 
 book to the extent of interfering with the collector's use of it 
 or to the exclusion of other persons. (Vol. 1, Treas Dec. (1898), 
 No. 19225.) 
 
 The regulations prohibiting collectors from sending out their 
 records, or making and furnishing copies thereof, do not 
 authorize them to prevent the public inspection of Record No. 
 10 in their offices. (Vol. 1, Treas. Dec. (1898), No. 19332.) 
 
 Sec. 3241. When any person who has paid the special tax Doatk or re 
 for any trade or business dies, his wife or child, or executors "^a^busiS 
 or administrators or other legal representatives, may occupy cim-iwi' ou witii- 
 the house or premises, and in like manner carry on, forthe°"'. a<ldltlo " ! ' 1 
 residue of the term for which the tax is paid, the same trade 
 or business as the deceased before carried on, in the same 
 house, and upon the same premises, without the payment of 
 any additional tax. And when any person removes from the 
 house or premises for which any trade or business was taxed 
 to any other place, he may carry on the trade or business 
 specified in the collector's register at the place to which he 
 removes, without the payment of any additional tax- 
 
118 SPECIAL TAXES. 
 
 Provided, That all cases of death, change, or removal, as 
 aforesaid, with the name of the successor to any person 
 deceased, or of the person making such change or removal, 
 shall be registered with the collector, under regulations to 
 be prescribed by the Commissioner of Internal Revenue. 
 
 A special-tax payer who discontinues business is not entitled 
 to any rebate for the unexpired portion of the year for which 
 the special-tax stamp was issued. 
 
 Special-tax stamps are not transferable from one dealer to 
 another. When anew member is added to a firm paying special 
 tax, a new stamp will be required. When two persons, each 
 holding a stamp for business carried on by himself, form a part- 
 nership, the firm (a separate person, in law, from either of them) 
 must pay Bpecial tax. Stamps for separate persons can not be 
 ioined together to answer for a partnership. (Vol. 1, Treas. 
 Dec. (1898), No. 19189; 35 Int. Kev. Rec, 285.) 
 
 No additional special tax in case of change of firm, one or more 
 of its members succeeding to and carrying on the business at 
 same place. (United States v. Adam Glab, 99 U. S. (9 Otto), 
 225 ; 25 Int. Rev. Rec, 84.) 
 
 A member of a firm who has acquired the interest of the other 
 members of the firm is entitled to transfer the business to another 
 location without payment of additional special tax. (United 
 States v. Davis, 35 Int. Rev. Rec, 46; 37 Fed. Rep., 468; Circu- 
 lar No. 324, 35 Int. Rev. Rec, 109.) 
 
 Regulations governing the transfer of stamp upon removal of 
 business from one place to another within a district or from one 
 district to another. (Unnumbered, June 4, 1889.) 
 
 When registration is made by a special-tax payer, with the 
 collector who issued his stamp, of the fact of the removal of 
 his business to another place in the same district, the collector 
 shall enter in his alphabetical list opposite the mime of the 
 special-tax payer the place to which such removal is made and 
 the date of the removal, and shall note on the face of the special- 
 tax stamp its transfer to that place at that date, stating clearly 
 therein the particular location where said business is to be 
 carried on. 
 
 When such removal is made to another collection district the 
 collector shall note the transfer on his alphabetical list, stating 
 clearly the location where said business is to be carried on, and 
 shall also state the same on the face of the stamp, and then 
 transmit the stamp to the collector of the district to which said 
 business is removed, who shall enter the name, business, and 
 place of business of the taxpayer in his alphabetical list, in the 
 name manner as he is required by section 3240, Revised Statutes, 
 to enter the names, places, and business of taxpayers who pay 
 their taxes in his district, and shall then transmit the special- 
 tax stamp to the taxpayer. 
 
 Collector has no discretion as to granting or declining to 
 grant application for transfer of special-tax stamp. (Vol.2, 
 Treas. Dec. (1898), No. 20338.) 
 
 A member of a firm who, upon its dissolution, carries on the 
 business himself without associating any other person with him 
 therein is entitled to continue the business under the linn's 
 special-tax stamp and to have such stamp transferred to any 
 other place to which he removes the business. (Vol. 2, Treas. 
 Dec. (1898), No. 20346.) 
 
 Where new partners are taken into a firm, thereby dissolving 
 the old firm and creating a new partnership, the new firm thus 
 created can not, under the law, carry on business under the 
 special-tax stamp of the old firm. It must make return and pay 
 its own special tax reckoned from the first day of the mouth 
 in which it began the business. (Vol. 1, Treas. Dec. (1899), 
 Xo. 20550.) 
 
 A special-tax payer's wife may continue business under his 
 stamp. (Vol. 1, Treas. Dec. (1898), No. 19026.) 
 
 A mere change of name of a firm to which a special-tax stamp 
 has been issued does not necessitate the taking out of a new 
 stamp. (Vol. 1, Treas. Dec. (1898), No. 19064.) 
 
SPECIAL TAXES. 119 
 
 A special-tax stamp taken "by a woman as a retail liquor dealer, 
 in her own name, is sufficient for the same business conducled 
 by lier husband, who takes charge of it upon her retirement 
 therefrom ; he is not required to pay special tax and take out a 
 stamp in his own name because of the fact that a town license 
 was refused to her, but issued to him. (Vol. 1, Treas. Dec. 
 (1898), So. 19411.) 
 
 Sec. 3242. * * * [Every person who carries on the, carrying on 
 
 , « ,. , L /.i l /v> • t i business without 
 
 business ot a manufacturer of tobacco, snuff, or cigars, dealer payment of s VK - 
 
 in manufactured tobacco, dealer in leaf tobacco, or retail ^"l 13 *; 
 
 dealer in leaf tobacco, without having paid a special tax sec._io,actFe». 
 therefor, as provided by law, shall, besides being liable to 8, 187a 
 the payment of the tax, be fined not more than five hundred oir i repeaied aC b k y 
 dollars or be imprisoned not more than one year, or both, at sec - 28 . act 0ot - 
 the discretion of the court.] And every person who carries ' 
 on the business of a brewer or wholesale or retail dealer in 
 malt liquors, without having paid a special tax therefor, 
 as required by law, shall, besides being liable to the pay- 
 ment of the tax, be fined not less than ten dollars nor more 
 than five hundred dollars. 
 
 The portion of this section which is omitted relates to recti- 
 fiers, liquor dealers, etc., and was superseded by the following 
 section. 
 
 Manufacturers of tobacco selling without having paid special 
 tax ; penalty. (§ 3372, p. 247 ; \S 4, act June 13, 1898, p. 140.) 
 
 Manufacturers of cigars selling without payment of special 
 tax; penalty. (« 3400, p. 264; J 4, act June 13, 1898,p. 140.) 
 
 [SEC. 3242«.l Sec. 16, act of February 8, 187,5 (IS Stat., 307). That K^™ 01,8 . "^ 
 
 any person who shall carry on the business of a rectifier, parrying on uusi- 
 wholesale liquor dealer.retail liquor dealer, wholesale dealer | ,e ^ sw i* 1 ?°J 1 t tpay " 
 
 -i ■ i'-i-ii ■ ii* p 1"8 Special l fix. 
 
 m malt liquors, retail dealer in malt liquors, or manufac- 
 turer of stills, without having paid the special tax as 
 required by law, or who shall carry on the business of a 
 distiller without having given bond as required by law, or jn £™fj u {£|jf^ 
 who shall engage in or carry on the business of a distiller without Riving 
 with intent to defraud the United States of the tax on the Stfto" Slnd"' 
 spirits distilled by him, or any part thereof, shall, for every 
 such offense, be fined not less than one hundred dollars nor 
 more than five thousand dollars and imprisoned not less 
 than thirty days nor more than two years. 
 
 And all distilled spirits or wines, and all stills or other Penalties. 
 apparatus, fit or intended to be used for the distillation or 
 rectification of spirits, or for the compounding of liquors, 
 owned by such person, wherever found, and all distilled 
 spirits or wines and personal property found in the distil- 
 lery or rectifying establishment, or in any building, room, 
 yard, or inclosure connected therewith, and used with or 
 constituting a part of the premises; and all the right, title, 
 and interest of' such person in the lot or tract of land on 
 which such distillery is situated, and all right, title, and 
 interest therein of every person who knowingly has suffered 
 or permitted the business of a distiller to be there carried 
 on, or has connived at the same; and all personal property 
 owned by or in possession of any person who has permitted 
 or suffered any building, yard, or inclosure, or any part 
 thereof, to be used for purposes of ingress or egress to or 
 from such distillery which shall be found in any such build- 
 ing, yard, or inclosure, and all the right, title, and interest 
 
120 SPECIAL TAa». 
 
 of every person in any premises used for ingress or egress 
 to or from such distillery, who has knowingly suffered or 
 permitted such premises to be used for such ingress or 
 egress, shall be forfeited to the United States. 
 
 The penalty is incurred by a rectifier who omits to pay the 
 special tax irrespective of any intention to defrand. (United 
 Stalest). Rectifying Establishment of Sloss, 11 Int. Rev. Rec, 46.) 
 
 For decisions in regard to distillers, see p. 168. 
 
 Manufacturers [SEC. 32426.] See. 4, act of August 2, 1886 (U Stat., 209). That 
 
 ofeoma^laTine every person who carries on the business of a maimfac- 
 carryingonbusi turer of oleomargarine without Laving paid the special tax 
 payment rf'^e* therefor, as required by law, shall, besides being liable to 
 ciai tax. the payment of the tax, be fined not less than one thou- 
 
 sand and not more than five thousand dollars ; and every 
 person who carries on the business of a wholesale dealer in 
 oleomargarine without having paid the special tax therefor, 
 as required by law, shall, besides being liable to the pay- 
 ment of the tax, be fined not less than five hundred nor 
 more than two thousand dollars; and every person who 
 carries on the business of a retail dealer in oleomargarine 
 without having paid the special tax therefor, as required 
 by law, shall, besides being liable to the payment of the 
 tax, be fined not less than fifty nor more than five hundred 
 dollars for each and every offense. 
 
 Payment of tax after the offense not a bar to prosecution. 
 (United StateB v. Van Horn, 20 Int. Rev. Rec, 145; United States 
 r. Devlin, 6 Blatch., 71 ; United States r. Ellis, 15 Int. Rev. Rec, 
 ■13.) 
 
 Special tax stamp not retroactive. (United States r. Angel], 
 11 Fed. Rep., 31.) 
 
 PaymentofBpe- s EC . 3243. The payment of any tax imposed by the inter- 
 thorize violation nal-revenue laws for carrying on any trade or business shall 
 of state laws, nor ]10 f; jj e held to exempt any person from any penalty or pun- 
 
 prolulnt State .-iii.l-,1 j? ch. a j * 
 
 taxation. lshment provided by the laws of any State for carrying on 
 
 the same within such State, or in any manner to authorize 
 the commencement or continuance of such trade or business 
 contrary to the laws of such State or in places prohibited by 
 municipal law; nor shall the payment of any such tax be 
 held to prohibit any State trom placing a duty or tax on the 
 same trade or business, for State or other purposes. 
 
 McGnire r. Commonwealth, 3 Wall., 387; License Tax cases, 
 5 ibid., 462; 6 Int. Rev. Rec, 36. 
 
 A license from the Federal Government, under the internal- 
 revenue act of Congress, is no bar to an indictment under a State 
 law prohibiting the sale of intoxicating liquors. (Pervear r. 
 The Commonwealth, 5 Wall., 475.) 
 
 The License Tax cases, 5 Wall., 462, arc affirmed in the case of 
 Pervear r. The Commonwealth. 
 
 The act of August 2, 1886 (24 Stat., 209), does not give author- 
 ity to those who pay the taxes prescribed by it to engage in the 
 manufacture or sale of oleomargarine in any State which law- 
 fully forbids such manufacture or sale, or to disregard anyregu- 
 lations which a State may lawfully prescribe in reference to that 
 article, and that act is not a regulation of commerce among the 
 States. The statute of Massachusetts " to prevent deception in 
 the manufacture and sale of imitation butter," is not in conflict 
 with the clause of the Constitution of the United States investing 
 Congress with power to regulate commerce among the States. 
 (Plumley v. Massachusetts, 155 U. S., 461.) 
 
 Persons who engage in the sale of alcoholic liquor, even 
 
SPECIAL TAXES. 121 
 
 though such business is a violation of the law of their State, 
 are nevertheless required to pay Npecial tax under the internal- 
 revenue laws of the United States. The stamp, however, 
 issued to them is not a lieeuse, and does not protect them from 
 prosecution, conviction, and sentence under the State law. 
 (Vol. 2, Treas. Dec. (1899), No. 21851.) 
 
 Sec. 3244, as amended. Special taxes are imposed as fol- special taxes. 
 lows: 
 
 First. Brewers shall pay one hundred dollars. Every per- Brewers. 
 son who manufactures fermented liquors of any name or 
 description for sale, from malt, wholly or in part, or from 
 any substitute therefor, shall bedeemed a brewer : Provided, 
 That any person who manufactures less than five hundred 
 barrels a year shall pay the sum of fifty dollars. 
 
 Rice beer fermented is a fermented liquor made from a sub- 
 stitute for malt. (34 Int. Rev. Rec, 253.) 
 
 Ruling in regard to manufacture of small beer. (35 Int. Rev. 
 Rec, 133.) 
 
 Hop beer. Tax and special tax. (Vol. 2, Treas. Dec, 1898, 
 No. 20233.) 
 
 Second. Manufacturers of stills shall each pay fifty dol- of i s y}ja facturers 
 lars, and twenty dollars for each still or worm for distilling ° 
 made by him. Any person who manufactures any still or 
 worm to be used in distilling shall be deemed a manufac- 
 turer of stills. 
 
 SEC. 18, act of May 28, 1880 {21 Stat., 145). That subsection Exception. 
 
 second of section thirty-two hundred and. forty-four shall not 
 apply to distillers in registered distilleries who manufacture 
 for their own use wooden stills, but each of said distillers shall 
 l/ive notice to the collector of the district in which his distillery 
 is located of each still manufactured before the same is used. 
 
 Manufacturers of stills for pharmaceutical and scientific pur- 
 poses. (22 Int. Rev. Rec, 397; 36 ibid., 285; Vol. 2, Treas. Dec. 
 (1898), No. 20063.) 
 
 A st ill made for use in the manufacture of vinegar comes under 
 the ruling as to stills not used in the distillation of the spirits 
 defined by the internal-revenue laws, and special tax is not 
 required to be paid thereon. — Ruling 20878 revoked. (Vol. 3, 
 Treas. Dec. (1900), Int. Rev. No. 11.) 
 
 Liability to special tax of manufacturers of stills of 5-gallon 
 capacity or less, and of stills used for pharmaceutical purposes. 
 Settled ruling, 36 Int. Rev. Rec, 285. 
 Stills of five gallons or less. (33 Int. Rev. Rec, 397.) 
 All stills "set up" required to be registered. ($ 3258, p. 154.) 
 Ruling in regard to repairing of stills. (35 Int. Rev. Rec, 133.) 
 Separate special tax to be paid on a still for distillation of 
 spirits and on a worm for such distillation. Settled ruling as 
 to a person who is employed bv a distiller to manufacture parts 
 of a wooden still. (Vol. 2, Treas. Dec. (1899), No. 21835.) 
 
 SEC. 10, act of March 1, 1879 {20 Stat., S27). Upon all stills man- Uniwbuck »n 
 ufactiiredfor export, and actually exported, there shall be al- st, " s - 
 loiced a draivbaclc, where the tax thereon has been paid, under 
 such rules and regulations as the Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treasury, 
 shall prescribe. 
 
 See Regulations, Series 7, No. 13. 
 
 Third. Kectifiers of distilled spirits shall pay two hundred Rectifiers. 
 dollars. 
 
 Every person who rectifies, purifies, or refines distilled 
 spirits or wines by any process other than by original and 
 continuous distillation from mash, wort, or wash, through 
 
122 SPECIAL TAXE 
 
 continuous closed vessels and pipes, until the manufacture 
 thereof is complete, and every wholesale or retail liquor- 
 dealer who has in his possession any still or leach tub, or 
 who keeps any other apparatus for the purpose of refining 
 in any manner distilled spirits, and every person who, with- 
 out rectifying, purifying, or refining distilled spirits, shall, 
 by mixing such spirits, wine, or other liquor with any ma- 
 terials, manufacture any spurious, imitation, or compound 
 liquors for sale, under the name of whisky, brandy, gin, rum, 
 wine, spirits, cordials, or wine bitters, or any other name, 
 shall be regarded as a rectifier, and as being engaged in 
 the business of rectifying. 
 Sec- 4 . .act Mar. Provided, That any person who rectifies, purifies, refines, or 
 
 327).'' * ~' manufactures as aforesaid less than five hundred barrels a 
 
 It . tifi ;.~ f year, counting forty gallons of proof spirits to the barrel, shall 
 
 less tiian 5o» bar -pay one hundred dollars. 
 
 rcisayear. And provided, That nothing in this section shall be held 
 
 to prohibit the purifying or refining of spirits in the course 
 of original and continuous distillation through any material 
 which will not remain incorporated with such spirits -when 
 the manufacture thereof is complete. 
 ?i ec «in? i ? fc I And provided further, That no officer shall collect any 
 
 %vithiu 60U teet ot -i • ' . . " . . ■* 
 
 ^distillery. special tax for rectifying distilled spirits on any premises 
 im % (w' h km.', distant less than six hundred feet in a direct line from any 
 aiG)- distillery. And every officer who collects any special tax 
 
 ivmiitYfonof-in violation of this proviso shall be liable to a penalty of 
 jewing special fl ve thousand dollars for each offense, 
 
 tax. 
 
 Kectifiers or brewers who have paid special tax as "rectifiers 
 or brewers of less than 500 barrels," and who during the same 
 special-tax year desire to increase their product, should make 
 application fur a now stamp, of the denomination of $200 in the 
 rase of a rectifier or $100 in the case of a brewer. On obtain- 
 ing this new stamp the rectifier or brewer may apply to the 
 Commissioner of Internal Revenue, under section 3426, Revised 
 Statutes, for the repayment to him of the value of the Btamp 
 first issued, less 5 per cent deduction therefrom. 
 
 [Sec. 3255a.] Druggists recovering alcohol. (24Int. Rev. Rec, 
 2&J. ) 
 
 Gin. manufacture of. (12 Int. Rev. Rec, 197.) 
 
 Rectifying within 600 feetof adistillerv. (4 3266, p. 161, $3280, 
 p. 167.) 
 
 The presence- of a filter, consisting of a closely packed pulp 
 through which liquid is forced under pressure, on premises of 
 a wholesale orretail liquor dealer constitutes such dealer a recti- 
 fier. (Vol. 1, Treas. Dec. (1898), No. 19060.) 
 
 Filtering apparatus. — Permitting certain described filtering 
 apparatus in bottling warehouses, but not on premises of "whole- 
 sale liiiuor dealers: (Vol. 1, Treas. Dec. (1899), No. 21106.) 
 
 Liability of persons who mix spirits or liquors of different 
 strengths or different kinds. (10 Int. Rev. Rec, 121.) 
 
 Rule as to label required on compounds of alcoholic liquor with 
 drugs to entitle them to be regarded as medicinal compounds for 
 the manufacture and sale of which as medicines special tax is 
 not required to be paid. (Vol. 1, Treas. Dec. (1898), No. 18913.) 
 
 Ruling as to mixing by retail liquor dealers in quantities of 
 less than five gallons. (43 Int. Rev. Rec, 286.) 
 
 Fourth. See. IS, act of February 8, 1875 (18 Stat., 309), as amended by 
 Retail liquor section 4, act of March 1, 1879 (20 Stat., 327). That retail dealers 
 
 dealers. in liquors shall pay twenty five dollars. 
 
 Every person who sells, or offers for sale, foreign or do- 
 mestic distilled spirits, wines, or malt liquors, otherwise 
 
SPECIAL TAXES. 
 
 123 
 
 than as hereinafter provided, in less quantities than five 
 wine gallons at the same time, shall be regarded as a retail 
 dealer in liquors. 
 
 Wholesale liquor dealers sball each pay one hundred n< ££gg£ e liq " 
 dollars. 
 
 Every person who sells, or offers for sale, foreign or do- 
 mestic distilled spirits, wines, or malt liquors, otherwise 
 than as hereinafter provided, in quantities of not less than 
 five wine gallons at the same time, shall be regarded as a 
 wholesale liquor-dealer. 
 
 If tbe quantity of malt liquor sold at one time exceeds five 
 gallons, the vendor is a wholesale dealer, although the same is 
 not contained in one package. (United StateB r. Clare, 2 Fed. 
 Rep., 55.) 
 
 In prosecutions for selling liquor at wholesale, without pay- 
 ment of special tax, it is not incumbent upon the Government to 
 prove that the gallon measure used by defendant conformed to 
 the legal standard; nor is itnecessary to prove that each gallon 
 contained a gallon of proof spirits. (United States v. Hart, 28 
 Int. Rev. Rec, 226.) 
 
 But no distiller who has given the required bond and Distiller not 
 who sells only distilled spirits of his own production at the .TeilV^wiien! 1 " ' 
 place of manufacture, or at the place of storage in bond, in 
 tbe original packages to which the tax-paid stamps are 
 affixed, shall be required to pay the special tax of a whole- 
 sale liquor-dealer on account of such sales. 
 
 See Sec. 3318a, p. 198. 
 
 Club owning liquors and selling to members. (United States 
 v. Wittig, 2 Low., 466; 22 Int. Rev. Rec, 98; United States v. 
 Woods, 24 ibid., 150: United States v. Rolinger, 28 ibid., 314; 
 United States v. Kallstrom el ah, 33 ibid., 152; United States v. 
 Giller, 54 Fed. Rep., 656.) 
 
 Every social club that receives orders from its members for 
 alcoholic liquor in any quantity less than five gallons, and fur- 
 nishes the liquor so ordered and collects pay therefor, "or 
 accepts the consumer's promise to pay in the future," sells the 
 liquor to its members and is a retail liquor dealer under the 
 internal-revenue laws, and is required to pay special tax accord- 
 ingly. (United States!). The Alexis Club, U. S. District Court, E. 
 D. of Penn. ; 98 Fed. Rep., 725 ; Treas. Dec. (1900), Int. Rev. No. 8.) 
 
 Clubs required to pay special tax as liquor dealers for selling 
 to members, but not for billiard tables kept only for the use of 
 the members and invited guests. (Vol.2, Treas. Dec. (1898), 
 No. 19745.) 
 
 A social club in which beer is supplied to its members, who 
 help themselves thereto "and throw their contributions into a 
 box through a slot," furnishes the beer under conditions consti- 
 tuting sale of it to them, and is required to pay special tax 
 therefor under the internal-revenue laws. (Vol.2, Treas. Dec. 
 (1898), No. 20119.) 
 
 Shipping spirits to be paid for on delivery [C. O. D.]. (United 
 States c. Shriver, 31 Int. Rev. Rec, 54; United States v. Ott, 31 
 ibid., 79; United States v. Cline, 26 Fed. Rep., 515; Jug Liquor 
 cases, 32 Int. Rev. Rec., 70; Circular No. 285; Circular No. 339, 
 modifying No. 285; Decision No. 180(1890) ; 36 Int. Rev. Rec, 13.) 
 
 Selling liquors by peddlers prohibited. (Circular No. 143; 22 
 Int. Rev. Rec. ,37; 22 ibid., 157.) 
 
 Liability for single sale or occasional acts. (United States r. 
 Earnhardt, 20 Int. Rev. Rec, 137; United States v. Shouse, 31 
 ibid., 120; United States v. Rennecke, 28 Fed. Rep., 847; Letter to 
 Collector Stearns, 31 Int. Rev. Rec, 141; United States v. Jack- 
 son, 1 Hughes, 531; Ledbetter r. United States, 170 U. S., 606.) 
 
 One is engaged in the business of a retail liquor dealer within 
 the meaning of section 3242 Revised Statutes, if he has liquor 
 on hand to be sold to anyone who applies for it. (United States 
 r. Rennecke, 28 Fed. Rep., 847.) 
 
T24 SPECIAL TAXES. 
 
 "Canteens" on military reservations. (34 Iut. Rev. Rec, 398.) 
 
 Post exchanges under the complete control of the Secretary 
 of War as governmental agencies not subject to special tax as 
 retail liquor dealers. (Dugan v. United States, 34 Ct. Clms. 
 (1899), 458; Vol. 1, Treas. Dec. No. 21285.) 
 
 Sale of brandv peaches. (United States v. Stafford, 20 Fed. 
 Rep., 720; 30 Int. Kev. Rec, 247; 18 i&irf., 105; Vol. 1, Treas. Dec. 
 (1898) No. 19031.) * 
 
 Sale of bitters. (29 Int. Rev. Rec, 305; 33 ibid., 17; United 
 States v. Cota, 17 Fed. Rep., 734; 29 Int. Rev. Rec, 249; Hostet- 
 ter's Bitters, 29 ibid., 273; United States t\ Bibb, 33 ibid., 391; 
 Circular No. 340; 36 Int. Rev. Rec, 29.) 
 
 Liability for manufacture and sale of cocktail bitters (Angos- 
 tura Bitters). (Vol.2, Treas. Dec. (1899) No. 21689.) 
 
 The special taxes of a rectifier and liquor dealer are not 
 required to be paid for the manufacture and sale of Angostura 
 Bitters that are a mere alcoholic extract, suitable only for use 
 medicinally or in giving an agreeable flavor to beverages. (Vol. 
 2, Treas. Dec (1899), No. 2 1802.) 
 
 Druggists and others using the flavoring sirup " Claret phos- 
 phate and champagne," with carbonated water, in making 
 drinks at soda fountains, are not required to pay special tax 
 therefor. (Vol. 2, Treas. Dec. (1899), No. 21803.) 
 
 Bitters sold as a beverage. The fact that the bitters were 
 labeled patent medicine and that the defendant was advised 
 that he might sell the same without' a license was no excuse. 
 Parties held liable as liquor dealers. (United .States v. Foster, 
 39 Iut. Rev. Rec, 9.) 
 
 Liability for sale of warehouse certificates for whisky in bond. 
 (Vol. 1, Treas. Dec. (1898), No. 18940.) 
 
 Selling warehouse receipts. (26 Int. Rev. Rec, 345; 27 ibid., 
 237.) 
 
 Selling at same time different packages of liquors, aggregat- 
 ing over 5 gallons. (10 Int. Rev. Rec, 98; 31 ibid., 317; United 
 States r. Hart, 28 ibid., 226; United States r. James, 30 ibid., 24, 
 29; United States v. Shouse, 31 ibid., 120.) 
 
 Ruling as to constructive delivery. (Letter to C. W. Monlton, 
 esq., 23 Int. Rev. Rec, 253. ) 
 
 Liability of party for negotiating sales for others. (14 Int. 
 Rev. Rec, 193; 30ibid.,93; United States r. Angell, 11 Fed. Rep., 
 34; United States r. Howell, 30 Int. Rev. Rec, 246.) 
 
 Orders received by an agent and sent to place of business of 
 liquor dealer. (Circular No. 339; 36 Int. Rev. Rec, 13.) 
 
 Question of liability of certain merchants to wholesale liquor 
 dealers' special tax for ordering liquors for others. (27 Int. Rev. 
 Rec, 234.) 
 
 Selling liquors on fair grounds. (18 Int. Rev. Rec, 81.) 
 
 Importers who sell spirits in bond are wholesale liquor dealers. 
 (United States r. McCullough, 22 Int. Rev. Rec, 202.) 
 
 Commission merchants who, at the request of foreign corre- 
 spondents, occasionally purchase liquors in quantity, and take 
 charge of shipping the same, and either charge the costs and 
 their commissions upon their books to the account of such cor- 
 respondents, or draw upon them for the full amount of the 
 purchase price, with costs and commissions, are " wholesale 
 liquordealers." (Quinn r. DimondeiaZ. (1896), 72Fed. Rep., 993). 
 
 An importer of alcoholic liquors or compounds thereof who 
 holds a special- tax stamp as a wholesale liquor dealer at his 
 place of business in one city, and sells and delivers packages 
 of these liquors at a place of storage in another city, without 
 prior constructive delivery to the purchasers at the place where 
 such stamp is held, is required to pay additional special tax and 
 to take out the requisite stamp for that storage place. (Vol. 
 1, Treas. Dec (1898), No. 19281.) 
 
 Selling liquors as pretended agent. (United States »;. Herman 
 Rose, 28 Int. Rev. Rec, 274.) 
 
 The definition of liquor dealer is held not to apply to those 
 acting in the capacity of clerks or agents for an authorized 
 liquor dealer at his place of business, nor to those who merely 
 negotiate sales of spirits, of which they have neither actual 
 nor constructive possession, for owners who make the deli\ ery. 
 
SPECIAL TAXES. 125 
 
 A person negotiating sales and making delivery as agent at a 
 place other than the place of business of the principal thereby 
 becomes a liquor dealer, whether he acts in the name of his 
 principal or not. (Int. .Rev. Reg., Series 7, No. 7, revised, 167.) 
 One who sells a medicinal preparation, knowing that it con- 
 tains an intoxicating quality, to be used as a beverage, or with 
 the knowledge that it was purchased to he used as a beverage, 
 is a retail liquor dealer. (United States i: Starnes, 35 Int. Rev. 
 Rec, 136; 37 Fed. Ecp., 665.) 
 
 The law does not treat distilled spirits as a drug or medicine, 
 and doctors and druggists are not privileged to sell it as such 
 without first paying the special tax required of dealers in 
 liquor. (United States v. Stafford, 20 Fed. Rep., 720.) 
 
 Druggists and dealers in medicine who sell alcoholic medici- 
 nal compounds in good faith, for medicinal use only, are not 
 required to pay special tax as liquor dealers, though they are 
 intoxicating if used immoderately. (United States r. Stubble- 
 field, 40 Fed. Rep., 454.) 
 
 The term "domestic" distilled spirits, as used in the law 
 requiring retail liquor dealers to pay a special tax does not 
 include patent or proprietary medicines, manufactured and 
 sold, in good faith, for curative or health-imparting properties, 
 although theymay contain alarge percentage of distilled spirits 
 as one of their essential ingredients. 
 
 The law, however, is not to be avoided by mere deceptive 
 names, and if alcoholic beverages in which the essential ingre- 
 dient is distilled spirits, disguised by aromatic or other drugs, 
 arc commonly bought and sold as and for intoxicating bever- 
 ages, the same are not to be classed as patent or proprietary 
 medicines, by whatever names they may be known, and the 
 seller thereof is liable to the tax as a retail liquor dealer. (Uni ted 
 States v. Wilson; District Court, E. D. Missouri (1895), 69 Fed. 
 Rep., 144 ; 41 Int. Rev. Rec, 411.) 
 
 The sale of beer, whisky, or other alcoholic liquor, which has 
 not been combined with drugs or other medicinal substances, 
 involves the seller in special-tax liability even though it be sold 
 nnderalabelasamedicine. (Vol. 1, Treas. Dec. (1898), No. 19090.) 
 A fermented liquor made from oranges, sugar, and elder blos- 
 soms is wine within the meaning of the internal-revenuo laws, 
 and the special tax of a liquor dealer is required to be paid for 
 its sole. (Vol. 1, Treas. Dec. (1898), No. 19089. ) 
 
 Special tax is not required tobepaidforthe saleof cider; that 
 is, the juice of apples, whether unfermented or fermeuted, and 
 whether it is "hard cider" (strongly alcoholic) or not, if no 
 distilled spirits, or wine, or other alcoholic liquor has been 
 added thereto. (Vol. 2, Treas. Dec. (1898), No. 20309.) 
 
 Nothing is cider except the juice of apples, fermented or un- 
 fermented. Imitation cider, mixed with distilled spirits or wine, 
 is a compound liquor, for the manufacture or sale of which 
 special tax is required. (Vol.2, Treas. Dec. (1898). No. 20097.) 
 
 Concerning the collection of special tax as liquor dealers from 
 distillers who sell distilled spirits in. bottles put up under the 
 act of March 3, 1897. (Circular No. 481, August 18, 1897 ; 43 Int. 
 Rev. Rec, 318.) 
 
 Distillers who have discontinued operations and not given 
 bond as distillers are liable to special tax as liquor dealers for 
 selling their distilled spirits. The fact, however, that a person 
 has ceased to operate his distillery does not prevent him from 
 giving bond as a distiller there, with notice of continued sus- 
 pension, to secure exemption from speeial tax for sel.iug spirits 
 in the original stamped packages at distillery or place of storage 
 in bond. (Vol. 1, Treas. Dec. (1898), No. 19222.) 
 
 Fifth. Aotof February 8, 1875(18 Stat., 309), as amendedby section 4, . Ketail dealers 
 act of March l, 1879 (20 Stat 327). Eetail dealers in malt liquors in ma:tl "i""™- 
 shall pay twenty dollars. 
 
 Every person who sells, or offers for sale, malt liquors in 
 less quantities than five gallons at one time, but who does 
 not deal in spirituous liquors, shall he regarded as u retail 
 dealer in malt liquors. 
 
126 SPECIAL TAXES. 
 
 Retail dealers in malt liquors can not retail spirituous liquors 
 or wines without paying special tax as retail liquor dealers. 
 
 No refund of a tax to a R. M. L. D. who becomes a R. L. D. (33 
 Int. Rev. Rec, 397.) 
 
 Special tax on bottled beer; when not imposed. (Letter to 
 Jos. Schlitz Brewing Company, April 5, 1897; 43 Int. Rev. Rec., 
 193.) 
 
 Dealers in any small beer that is a beverage similar to weiss 
 beer, and is either fermented malt liquor, diluted and reduced 
 in alcoholic strength, or is a fermented liquor made from some 
 substi tute for malt, are required to pay special tax as malt liquor 
 dealers. (Vol. 1, Treas. Dec. (1898), No. 19154.) 
 
 A verdict in favor of defendant in a criminal action does not 
 estop the United States from proving the special-tax liability 
 in a civil action. (United Statesu. Schneider, 35 Fed. Rep., 107.) 
 
 Prosecution must be by indictment or presentment, not by 
 information. (United States v. Johannesen, 34 Fed. Rep., 411.) 
 
 ■wholesale deal- Wholesale dealers in malt liquors shall pay fifty dollars. 
 mots!" malt liq Every person who sells, or offers for sale, malt liquors in 
 quantities of not less than five gallons at one time, but who 
 does not deal in spirituous liquors at wholesale, shall be 
 regarded as a wholesale dealer in malt liquors : 
 Brewers not Provided, That no brewer shall be required to pay a spe- 
 ll?,' Vi e d n ale '( 1 cial tax as a dealer by reason of selling in the original stamped 
 33 ^> packages whether at the place of manufacture or elsewhere, 
 
 malt liquors manufactured by him or purchased and pro- 
 cured by him in his own casks or vessels, under theprovisions 
 of section thirty-threehundredand forty-nine of the Revised 
 Statutes ; but the quantity of malt liquors so purchased shall 
 be included in calculating the liability to brewer's special 
 tax of both the brewer who manufactures and sells the same 
 and the brewer who purchases the same. 
 
 And it is hereby provided, That no further collection of 
 special tax as retail dealers in malt liquors shall be made 
 from brewers for selling malt liquors of their own manu- 
 facture in the original stamped eighth-barrel package. * 
 No special tax j> n f, n0 special tax shall be held to accrue on a sale of dis- 
 rTaT/'offlcer "i tilled spirits, wines, or malt liquors made by a person who 
 court, etc. i s no t otherwise a dealer in liquors, where such spirits, wines, 
 
 or liquors have been received by the person so selling as 
 security for or in payment of a debt, or as executor, admin- 
 istrator, or other fiduciary, or have been levied on by any 
 officer, under order or process of any court or magistrate, and 
 where such spirits are sold by such person in one parcel 
 only, or at public auction in parcels not less than twenty 
 wine- gallons, nor shall such tax be held to accrue on a sale 
 made by a retiring partner, or the representatives of a 
 deceased partner to the incoming, remaining, or surviving 
 No wholesale partner or partners of a firm; nor shall the special tax of 
 sa?o le of »"ire a wholesale liquor dealer or wholesale dealer in malt liquors 
 stock of retail b e held to apply to a retail dealer in liquors or a retail dealer 
 in malt liquors, because of such retail dealer selling out his 
 entire stock of liquors in one parcel, or in parcels embrac- 
 ing not less than his entire stock of distilled spirits, of wines, 
 or of malt liquors; and section thirty-three hundred and 
 nineteen of the Revised Statutes shall not be held to pro- 
 hibit a rectifier or liquor dealer from purchasing, in quanti- 
 ties greater than twenty wine-gallons, the distilled spirits 
 sold m one parcel as aforesaid. 
 
SPECIAL TAXES. 127 
 
 Peddling fermented liquors. (26 Int. Rev. Bee, 169.) 
 
 Sale of spirits, etc., by sherifl'. (33 Int. Rev. Rec., 405.) 
 
 Brewers shipping bottled beer C. O. D. (33 Int. Rev. Rcc, 77. ) 
 
 A liquor made from barley malt, fermented by means of a wine 
 yeast, is a fermented malt iiquor, for the manufacture of which 
 for sale the special tax of a brewer is required to be paid, aud on 
 which tax is imposed by section 3339, Revised Statutes, notwith- 
 standing the fact that by the use of a wine yeast instead of a 
 beer yeast it has the appearance and taste of wine. (Vol.1, 
 Treas. Dec. (1898), No. 19025.) 
 
 Root beer, a fermented liquor made from "roots, barks, herbs, 
 sugar, and bread yeast," if it is not similar to weiss beer or to 
 any of the fermented liquors enumerated in section 3339, Revised 
 Statutes, is not subject to tax under this section; nor is the 
 special tax of a brewer required to be paid for its manufacture 
 for sale. (Vol. 1, Treas. Dec. (1898), No. 19383.) 
 
 Special tax is required to be paid for the manufacture and 
 sale of "hop beer" resembling weiss beer. (A r ol. 2, Treas. Dec. 
 (1898), No. 20233.) 
 
 A brewer holding a special-tax stamp of the smaller class is 
 not required to pay special tax as a brewer of the larger class 
 until the entire quantity of beer produced by him within the 
 special-tax year amounts to 500 barrels. As soon as the quanti- 
 ties produced month by month within that period amount in 
 the aggregate to 500 barrels he must pay the special tax of a, 
 brewer of the larger class for the entire year ($100). lie may 
 then send in his stamp of the smaller class for redemption. (Vol. 
 1, Treas. Dec. (1898), No 19439.) 
 
 Brewers who establish places of storage for bottled beer, aud 
 complete sales by deliveries therefrom to purchasers in wholesale 
 quantities, are required to pay special tax as wholesale dealers 
 in malt liquor at every such place. (Vol. 1, Treas, Dec. (1898), 
 No. 19440.) 
 
 Where a brewer ships bottled beer marked for delivery to 
 persons who had ordered it, but consigns and waybills the beer 
 in general terms to his agent, instead of shipping it to these 
 persons, it is held that the sale is made at the time and place 
 of the actual delivery of the beer by the agent. (Vol. 2, Treas. 
 Dec. (1899), No. 21852.) 
 
 Special tax is required to be paid for the sale of blackberry 
 wine, unless sold by the manufacturer, who made it from ber- 
 ries grown by himself or made it from wild berries gathered by 
 himself or by his employees. When it is bottled for sale he 
 must pay stamp tax and affix the required stamps on each bot- 
 tle. (Vol. 2, Treas. Dec. (1898), No. 20366.) 
 
 Persons calling themselves agents of brewers in the sale of 
 original stamped packages of beer should obtain and furnish 
 abstracts from the books of the brewers, showing how the beer 
 is charged, or billed, and also a statement under oath by the 
 brewers, showing that the beer remains absolutely their prop- 
 erty in the hands of these persons until sold, and that these per- 
 sons are under their orders and control in making such sales. 
 (Vol. 1, Treas. Dec. (1899), No. 21019.) 
 
 Persons calling themselves agents of brewers in selling origi- 
 nal stamped packages of beer must show that the beer remains 
 absolutely the property of the brewers, in their hands, until 
 sold by them for and on accouut of the brewers, and not on 
 their own account. (Vol. 2, Treas. Dec. (1899), No. 21836.) 
 
 A fermented malt liquor, though diluted to such an extent as 
 to be called nonintoxicating, is a beverage for the sale of which 
 special tax must be paid under the internal-revenue laws; aud 
 when it is sold under a label reading <•' Kraft's Temperantia 
 Invigorating Tonic," stamp tax must also be paid thereon as a 
 medicinal proprietary preparation under Schedule B ; act of J uno 
 13, 1898, even when it contains no drugs or medicinal ingredients. 
 (Vol. 2, Treas. Dec. (1899), No. 21473.) 
 
 Where warehouses for storage of malt liquors are merely 
 places of storage and not places where customers leave their 
 orders, special tax is not required to be paid therefor, nor 
 special-tax stamp required to be posted up therein. (Vol. 2, 
 Treas. Dec. (1899), No. 21619.) 
 
128 SPECIAL TAXES?. 
 
 Tlio executor of a person who had been a manufacturer of 
 wine is entitled to sell the wiue made by his testator at one 
 "business office" in any quantities, small or large, through an 
 auctioneer, without the payment of special tax; but if the tes- 
 tator was not the manufacturer of the wine, the executor or his 
 auctioneer is not entitled to sell the wine without paying special 
 tax therefor, unless he disposes of the entire quantity of wine at 
 a single sale. (Vol. 2, Treas. Dec. (1899), No. 21648.) 
 
 Dealers in leaf Sixth. Amended by section 14, act of March 1, 1879 (20 Stat, 327), an d 
 
 tobacco. act of March s, 1883 (22 Stat., 4S8). * * * Every person ."ball 
 
 be regarded as a dealer in leaf tobacco whose business it is, 
 
 for himself or on commission, to sell, or offer for sale, or 
 
 consign for sale on commission, leaf tobacco. 
 
 Restriction of Dealers in leaf tobacco shall sell only to other dealers 
 
 huTanobacoo 6 '^ 11 ^ *° manufacturers of tobacco, snuff, or cigars, and to 
 such persons as are known to be purchasers of leaf tobacco 
 for export: 
 
 Provided, It shall be lawful for any licensed manufac- 
 turer of cigars to purchase leaf tobacco of any licensed 
 dealer or other licensed manufacturer in quantities less 
 than the original package, for use in his own manufactory 
 exclusively. 
 
 Special-tax provision repealed bysection26, act of October 1, 
 1890. 
 
 .Special tax again imposed by act June 13, 1898. p. 140. 
 
 Exemption in the case of sales of leaf tobacco by the grower 
 can not be extended to agents. (Letter to Collector Hunt, No- 
 vember 16, 1897 ; 43 Int. Rev. Rec, 429.) 
 
 Seventh, llelail dealers in leaf tobacco. This paragraph repealed bi/ 
 section 26 of the act of October 1, 1890 (26 Stat., 567). See also section 
 69 of the act ofJutjiist 28, 1894 (28 Slat., 509.) 
 
 Singlesale. (UnitedStates t.Kolkmeyer,24Int.Rev.Rec.,184.) 
 ■Sales of tobacco made by farmers. (30 Int. Rev. Rec, 53.) 
 See suction 3360, p. 239. 
 
 Eighth, as amended by act of March 3, 1883. (22 Stat., 4SS.) 
 
 Dealer* in to Every person whose business it is to sell, or offer for sale, 
 manufactured tobacco, snuff, or cigars, shall be regarded as 
 a dealer in tobacco. 
 
 Special-tax provision repealed by act October 1, 1890. 
 
 Special tax again imposed by section 4, act June 13, 1898. 
 
 Employers who buy tobacco and deal it out to their employees 
 at cost, charging them with its cash cost, are subject to the 
 special tax required to be paid under section 3244, Revised Stat- 
 utes, by those whose business it is to sell or offer for sale man- 
 ufactured tobacco. 
 
 The court said: "In construing doubtful cases of this kind, 
 the possible consequences to the Government and to individuals 
 ought to be borne in mind. The law being one for the raising 
 of revenue, it ought to be construed liberally in favor of the 
 Government." (United States v. Vinson, 8 Fed. Rep., 507.) 
 
 Dealers in tobacco, selling tobacco for "sheep dip." (24 Int. 
 Rev. Rec, 145.) 
 
 "Manufacturers Xinth. As amended by section 69, act August 28, 1894 (28 Stat., 509). 
 
 of tobacco. Every person whoi-e business it is to manufacture tobacco 
 or snuff for himself, or who employs others to manu- 
 facture tobacco or snuff, whether such manufacture be 
 by cutting, pressing, grinding, crushing, or rubbing of 
 any raw or leaf-tobacco, or otherwise preparing raw or 
 leaf tobacco, or manufactured or partially manufactured 
 tobacco or snuff, or the putting up for use or consumption 
 
 bacco 
 
SPECIAL TAXES. 123 
 
 of scraps, waste, clippings, stems, or deposits of tobacco 
 resulting from any process of handling tobacco, or by the 
 working or preparation of leaf-tobacco, tobacco steins, 
 scraps, clippings, or waste, by sifting, twisting, screwing, or 
 any other process, shall be regarded as a manufacturer of 
 tobacco. 
 
 Every person shall also be regarded as a manufacturer 
 of tobacco whose business it is to sell leaf tobacco in quanti- 
 ties less than a hogshead, case or bale ; or who sells directly 
 to consumers, or to persons other than duly registered 
 dealers in leaf tobacco, or duly registered manufacturers 
 of tobacco, snuff or cigars, or to persons who purchase in 
 packages for export; and all tobacco so sold by such per- 
 sons shall be regarded as manufactured tobacco, and such 
 manufactured tobacco shall be put up and prepared by 
 such manufacturer in such packages only as the Commis- 
 sioner of Internal lievenue with the approval of the Secre- 
 tary of the Treasury shall prescribe: Provided, That farm- Farmers and 
 ers and growers of tobacco who sell leaf tobacco of their KmTwIiu s.-'ii 
 own growth and raising shall not be regarded as manu- ^uSai'irer""' 
 facturers of tobacco ; and so much of section th ree thousand tobacco uniier 
 two hundred and forty-four of the Kevised Statutes of the^ u comli - 
 United States, aud acts amendatory thereof, as are in con- 
 flict with this Act are hereby repealed. 
 
 # # # - # 
 
 Tenth. * * * Every person whose business it is to Manufacturers 
 make or manufacture cigars for himself, or who employs " Acf ai Mar. 3, 
 others to make or manufacture cigars, shall be regarded as 1883 - 
 a manufacturer of cigars. Every person whose business 
 it is to make cigars for others, either for pay upon commis- 
 sion, on shares, or otherwise, from material furnished by 
 others, shall be regarded as a cigar-maker. Every cigar- 
 maker shall cause his name and residence to be registered, 
 without previous demand, with the collector of the district 
 in which such cigar-maker shall be employed; and every 
 manufacturer of cigars employing any cigar-maker who 
 shall have neglected or refused to make such registry shall 
 be fined five dollars for each day that such cigar-maker so 
 offending, by neglect or refusal to register, shall be employed 
 by him. 
 
 The provision relative to registry of cigar-makers is virtually 
 obsolete. The other provisions of the law on the same subject 
 were stricken out by section 16, act of March 1, 1879 (20 Stat., 
 347), amending sections 3387, p. 255, and 3389, p. 257, and the 
 omission to strike this out was evidently accidental. 
 
 Special tax provision repealed by act October 1, 1890. 
 
 Special tax again imposed by act June 13, 1898, p. 141. 
 
 Eleventh. * * * Any person who sells or offers to r«MWra »f t«. 
 sell and deliver manufactured tobacco, snuff, or cigars, 
 traveling from place to place, in the town or through the 
 country, shall be regarded as a peddler of tobacco. 
 
 Provisions as to peddlers of tobacco. (§§ 3381, 3382, 3383, 
 3384, p. 250.) 
 
 Repeal of certain special faxes. — Section 26, act of October 1, 
 1890, repealed ou and after May 1, 1891, special taxes upon 
 dealers in leaf tobacco, retail dealers in leaf tobacco, dealers 
 
 10228 9 
 
XdV SPECIAL TAXES. 
 
 iu tobacco, manufacturers of tobacco, manufacturers of cigars, 
 and peddlers of tobacco. 
 
 Special taxes were reimposed upon the above-named occupa- 
 tions except retail dealers iu leaf tobacco and peddlers of 
 tobacco, by the act of .Tune 13, 1898. 
 
 Peddlers of tobacco not required to pay special tax, but are 
 required to register and give bond as heretofore. (Vol. 2, 
 Treas. Dec. (1898), No. 19802. ) 
 
 Requirement SEC. 26, act of October 1, IS90 (36 Slat., 567) (Supj>. B. $., Vol. I, 862). 
 
 o regis rj. % # # E ver y sucu dealer in ]eaf tobacco, * * * 
 manufacturer and peddler shall, however, register with the 
 collector of the district his name, or style, place of resi- 
 dence, trade, or business, and the place where such trade 
 or business is to be carried on, the same as though the tax 
 had not been repealed, and a failure to register as herein 
 required shall subject such person to a penalty of fifty 
 dollars. 
 
 Sec. 3, act of August :, lsso (:24 Stat., 209). Manufacturers of 
 oleomargarine shall pay six hundred dollars. Every person 
 who manufactures oleomargarine for sale shall be deemed 
 a manufacturer of oleomargarine. 
 m- 01 u? n c a t r uror s Wholesale dealers in oleomargarine shall pay four hun- 
 and'deaieis. * dred and eighty dollars. Every person who sells or offers 
 for sale oleomargarine iu the original manufacturer's pack- 
 ages shall be deemed a wholesale dealer in oleomargarine. 
 But any manufacturer of oleomargarine who has given 
 the required bond and paid the required special tax, and 
 who sells only oleomargarine of his own production, at the 
 place of manufacture, in the original packages to which 
 the tax-paid stamps are affixed, shall not be required to pay 
 the special tax of a wholesale dealer in oleomargarine on 
 account of such sales. 
 
 When a broker iu oleomargarine is not ,i wholesale dealer. 
 r.'B Int. Rev. Rec, 373.) 
 
 Ketail dealers in oleomargariue shall pay forty-eight 
 dollars. Every person who sells oleomargarine in less 
 quantities than ten pounds at one time shall be regarded 
 as a retail dealer in oleomargarine. 
 55 3232, 32.:;, And sections thirty-two hundred and thirty-two, thirty - 
 3217', :\hi, 323I!; two hundred and thirty-three, thirty-two hundred and 
 a) ' nt'ibu?' thirty-four, thirty-two hundred and thirty-five, thirty-two 
 pi?. lr/iuiW. L ' hundred and thirty-six, thirty-two hundred and thirty- 
 seven, thirty-two hundred and thirty-eight, thirty two hun- 
 dred and thirty-nine, thirty-two hundred and forty, thirty- 
 two hundred and forty-one, and thirty-two hundred and 
 forty-three of the Bevised Statutes of the United States 
 are, so far as applicable, made to extend to and include and 
 apply to the special taxes imposed by this section, and to 
 the persons upon whom they are imposed: * * * 
 
 Rulings as to sales of oleomargarine. (32 Int. Rev. Rec, 363, 
 381.) 
 
 Liability as wholesale dealer. ( Judd O. Hartzell r. The United 
 States, Vol. 3, Treas. Dec. (1900), Int. Rev., No. 2. ) 
 
 Manufacturers and wholesale dealers may sell oleomargarino 
 only in original stamped packages of not less than 10 pounds 
 A retail dealer must sell only from original stamped packages 
 in quantities of not more than ten pounds, packed iu new 
 wooden or paper packages marked with his name and address, 
 and the word "Oleomargarine" iu large letters printed or 
 branded thereon. (See i 6, act Aug. 2, 1886, p. 271.) 
 
SPECIAL TAXES. 131 
 
 Liability of agents or brokers receiving and transmitting 
 orders for oleomargarine to manufacturers. Unless sales aro 
 fully completed at the factory to the persons ordering, special 
 tax is required to be paid at the place of delivery. (Vol.1, 
 Treas. Dec. (1898), No. 18978, p. 267.) 
 
 Parties selling oleomargarine are liable to special tax, 
 although they are ignorant that the substance is oleomargarine. 
 (Charge of Judge Jackson in the case of Hubbard & Paul v. 
 Collector Gilkeson, U. S. circuit court, district of West Virginia. 
 Vol. 1, Treas. Dec. (1898), No. 19246; Eagle v. Nowlin, Collector. 
 Demsion of Judge Baker (1899), 94 Fed. Kep., 646. (Vol. 1, Treas. 
 Dec, No. 21228.) 
 
 Sec. 3245. obsolete. 
 
 SEC. 3246, as amended by section 5, act of March 1, 1879 (SO Stat., 327) . Special ta* not 
 
 Nothing in this chapter shall be construed to impose a X^i'ior !q„Tthe- 
 special tax upon vintners who sell wine of their own growth, caries in certain 
 or manufacturers who sell wine produced from grapes grown case8 ' 
 by others, at the place where the same is made or at the 
 general business office of such vintner or manufacturer: 
 Provided, That no vintner or manufacturer shall have more 
 than one office for the sale of such wine that shall be ex- 
 empt from special tax under this act; nor shall any special 
 tax be imposed upon apothecaries us to wines or spirituous 
 liquors which they use exclusively in the preparation or 
 making-up of medicines. 
 
 Limitation of a druggist's right to sell liquors without paying 
 special tax. (34 Int. Rev. Rec, 157.) 
 
 Circular No. 340, 36 Int. Rev. Rec, 29, gives the ruling in full 
 with reference to the exemption from special tax granted to 
 druggists by the provisions of this section. 
 
 An apothecary, who bona fide uses spirituous liquors in the 
 preparation of a medicine to be used as such and not as a bev- 
 erage, does not violate section 3242, Revised Statutes, by not 
 paying the special tax required of a retail liquor dealer. (United 
 States v. Calhoun, 39 Fed. Rep., 604). 
 
 Under the exempting provision of section 3246 a manufacturer 
 of wine may sell the wine at two places without paying special 
 tax as a liquor dealer, viz, the place of manufacture and one 
 " general business office " elsewhere. (Vol. 1, Treas. Dec. (1898), 
 No. 19223.) 
 
 Where wine is used for making a " casing fluid for leaf to- 
 bacco," unless the material added to the wine changes its char- 
 acter so that it is neither a potable liquid nor a liquid coming 
 under the head of distilled spirits, wine, or malt liquor, special 
 tax is required to be paid for its manufacture and sale, even 
 though it be sold oulv to cigar manufacturers for use in leaf 
 tobacco. (Vol. 1, Treas. Dec. (1898), No. 19333.) 
 
 A manufacturer of medicinal compounds, by the use of tax- 
 paid spirits in combination with drugs, is entitled to the exemp- 
 tion from special tax granted to apothecaries by section 3240, 
 Revised Statutes, when he sells such compounds only under 
 labels specifying the diseases for which they are held out as 
 remedies, and his use of a pharmaceutical still in the prepara- 
 tion of these medicines does not involve him in liability under 
 the internal-revenue laws. (Vol.1, Treas. Dec. (1898), No. 19347.) 
 
 Where grapes are pressed at one place and the juice is then 
 carried to another place and there fermented, the latter is the 
 place of manufacture of the wine, and the manufacturer is there 
 permitted by the provisions of section 3246, Revised Statutes, 
 to sellit without paying special tax. (Vol. 1, Treas. Dec. (1898), 
 No. 19410.) 
 
 The fact that a person is an authorized liquor dealer under the 
 internal-revenue laws does not prevent him from engaging also 
 in the compounding of medicines; and if he does so, using spirits 
 in combination with roots, herbs, or drugs, and sells the com- 
 pound only under a label specifying the diseases for which it is 
 
132 SPECIAL TAXES. 
 
 held out as a remedy, he is an apothecary within the exempting 
 provision of section 3246, Revised Statutes. (Vol. 1, Treas. Dec. 
 (1898), No. 19412.) 
 
 A compound of medicinal roots and distilled spirits, if held 
 out not merely as a remedy for disease, but also as " bitters for 
 mixed drinks," is not to be regarded as made in good faith for 
 medicinal use only, and therefore the manufacturer who sells it 
 under such a label is not entitled to the exemption provided 
 by section 3246, Revised Statutes, and is required to pay special 
 tax as a rectifier and liquor dealer. (Vol.1, Treas. Dec. (1898), 
 No. 19442.) 
 
 A person who sells blackberry wiue (afermeuted liquor made 
 from blackberry juice) is required to pay special tax as a liquor 
 dealer for selling the wine, unless ho is the manufacturer of it 
 and has made it from berries grown by himself or gathered wild 
 by himself or by persons in his employ, and the wine is sold by 
 him only at the place of manufacture or at his one "general 
 business office." When he bottles the wine for sale he must pay 
 stamp tax and affix the requisite stamp on each bottle. (Vol. 
 2, Treas. Dec. (1898), No. 20366. 
 
 A person who buys elder berries and makes wine therefrom is 
 not within the exempting provision of section 3246, and is re- 
 quired to pay special tax for selling such wine, even when he 
 sells it at the place of manufacture. (Vol. 1, Treas. Dec. (1899), 
 No. 20541.) 
 
 Manufacturers SEC. 3. Art of June 6, 1S9U {JD Stat., L'JJ). 
 
 of tilled cheese. Manufacturers of filled cheese sball pay four hundred 
 dollars lor each aud every factory per annum. Every per- 
 son, firm, or corporation who manufactures filled cheese 
 -\vLoie8nicf 01 ' sa l e shall be deemed a manufacturer of filled cheese. 
 
 dealers in mini wholesale dealers in filled cheese shall pay two hundred 
 and fifty dollars per annum. Every person, firm, or cor- 
 poration who sells or offers for sale filled cheese in the 
 original manufacturer's packages for resale, or to retail 
 dealers as hereinafter defined, shall be deemed a wholesale 
 dealer in filled cheese. But any manufacturer of filled 
 cheese who has given the required bond and paid the re- 
 quired special tax, and who sells only filled cheese of his 
 own production, at the place of manufacture, in the orig- 
 inal packages, to which the tax-paid stamps are affixed, 
 shall not be required to pay the special tax of a wholesale 
 dealer in filled cheese on account of such sales. 
 Ketaii deal,-™. Eetail dealers in filled, cheese shall pay twelve dollars 
 per annum. Every person who sells filled cheese at retail, 
 not for resale, and for actual consumption, shall be re- 
 garded as a retail dealer in filled cheese, and sections 
 thirty- two hundred and thirty-two, thirty-two hundred aud 
 thirty-three, thirty- two hundred and thirty-four, thirty-two 
 hundred and thirty-five, thirty- two hundred and thirty-six, 
 thirty-two hundred and thirty-seven, thirty-two hundred 
 and thirty-eight, thirty-two hundred and thirty-nine, thirty- 
 two hundred and forty, thirty-two hundred and forty-one, 
 thirty-two hundred and forty-three of the Eevised Statutes 
 of the United States are, so far as applicable, made to ex- 
 tend to and include and apply to the special taxes imposed 
 by this section and to the persons, firms, or corporations 
 Taxis when upon whom they are imposed: Provided, That all special 
 taxes under this Act shall become due on the first day of 
 July iu every year, or on commencing any manufacture, 
 trade, or business on which said tax is imposed. In the 
 latter case the tax shall be reckoned proportionately from 
 
 due 
 
SPECIAL TAXES. 
 
 133 
 
 the first day of the month in which the liability to the 
 special tax commences to the first day of July following. 
 
 Sec. 4. That every person, firm, or corporation wlio car- .Penalties. 
 ries on the business of a manufacturer of filled cheese 
 without having paid the special tax therefor, as required 
 by law, shall, besides being liable to the payment of the 
 tax, be fined not less than four hundred dollars and not 
 more than three thousand dollars; and every person, firm, 
 or corporation who carries on the business of a wholesale 
 dealer in filled cheese without having paid the special tax 
 therefor, as required by law, shall, besides being liable to 
 the payment of the tax, be fined not less than two hun- 
 dred and fifty dollars nor more than one thousand dollars; 
 and every person, firm, or corporation who carries on the 
 business of a retail dealer in filled cheese without having 
 paid the special tax therefor, as required by law, shall, 
 besides being liable for the payment of the tax, be fined 
 not less than forty nor more than five hundred dollars for 
 each and every offense. 
 
 ADDITIONAL SPECIAL TAXES IMPOSED BY THE ACT OF 
 JUNE 13, 1898. (30 Stat., 448). 
 
 Sec. 2. Act of June is, 1898. That from and after July first, 
 eighteen hundred and ninety-eight, special taxes shall be, 
 and hereby are, imposed annually as follows, that is to say : 
 
 One. Bankers using or employing a capital not exceed- Bank ers. 
 ing the sum of twenty-five thousand dollars shall pay fifty 
 dollars; when using or employing a capital exceeding 
 twenty-five thousand dollars, for every additional thousand 
 dollars in excess of twenty -five thousand dollars, two dol- 
 lars, and in estimating capital surplus shall be included. 
 The amount of such annual tax shall in all cases be com- 
 puted on the basis of the capital and surplus for the pre- 
 ceding fiscal year. Every person, firm, or company, and 1)eHnitiou - 
 every incorporated or other bank, having a place of busi- 
 ness where credits are opened by the deposit or collection 
 of money or currency, subject to be paid or remitted upon 
 draft, check, or order, or where money is advanced or 
 loaned on stocks, bonds, bullion, bills of exchange, or 
 promissory notes, or where stocks, bonds, bullion, bills of 
 exchiinge or promissory notes are received for discount or 
 sale, shall be a banker under this Act: Provided, That any 
 savings bank having no capital stock, and whose business tain cases 
 is confined to receiving deposits and loaning or investing 
 the same for the benefit of its depositors, and which does 
 no other business of banking, shall not be subject to this 
 tax. 
 
 See under banks, pp. 333-337. 
 
 The decision of tbe SnprTne Court in the case of Selden r. 
 Equitable Trust Company (94 U. S.,419) construes section 3407, 
 Revised Statutes, the language of which in defining bankers is 
 identical with section 2. 
 
 The test question as to the liability of a company or firm as 
 bankers, as laid down in that case is whether or not, having a 
 place of business, a firm or person is embraced in any one of the 
 three following classes : 
 
 First. Do they have a place of business "where credits are 
 
 Savings ban) 
 exempt 
 
134 SPECIAL TAXES. 
 
 opened (to the general public) by the deposit or collection of 
 money or currency, subject to be paid or remitted upon draft, 
 check, or order? " 
 
 Second. Do they have a place of business where money is 
 advanced or loaned on collaterals (stocks, bonds, etc.)? 
 
 Third. Do they have a place of business where stocks, bonds, 
 bullion, bills of exchange, or promissory notes are received 
 from another person, for sale, or bills of exchange or promissory 
 notes are received for discount, belonging to that other person? 
 (Vol. 2,Treas. Dec. (1898), No. 20349.) 
 
 Bankers, as well as all other special tax payers, must be 
 included in Record No. 10, kept by collectors for public inspec- 
 tion under section 3240, Revised Statutes ; but nothing is required 
 to be stated in the record but the name of the special-tax payer, 
 his business, the place of business, and the time of payment of 
 the special tax. (Vol. 2, Treas. Dec. (1898), No. 19969.) 
 
 Loaning money on the personal notes of the borrowers, with- 
 out collateral security, is not the business of banking contem- 
 plated by the statute: i Vol. 2, Treas. Dec. (1898), Xo. 20264. ) 
 
 When the charter of a savings bank (or other oorporate bank) 
 is surrendered, and the same persons who are officers and stock- 
 holders thereof carry on a private banking business, a new 
 special tax is required. (Vol.2, Treas. Dec. (1898;, No. 20336.) 
 
 Certain merchants receiving deposits from grain buyers and 
 not from the general public do not thereby become bankers 
 within the meaning of the statute. (Vol. 2, Treas. Dec. (1898), 
 Xo. 20341.) 
 
 City merchants who receive on deposit money from country 
 merchants who are their customers, for the conveuience of the 
 latter, but not opening such accounts with the public generally, 
 are not regarded, as subject to special tax as bankers. (Vol.2, 
 Tif as, Dec. (1898), Xo. 20342. ) 
 
 The receiving of employees' deposits on interest does not 
 involve a company or lirm in special-tax liability as bankers. 
 (Vol. 2, Treas. Dee. (1SW), Xo. 20313.) 
 
 Merchants do not bring themselves within the definition of 
 bankers by reasm of selling their own drafts to their custom- 
 ers; they are not, on this account, required to pav special tax 
 as bankers. (Vol. 2, Treas. Dec. (1898), No. 20365.) ' 
 
 In the case of a bank with branches, a special tax is required 
 of each branch, the special tax being due as to each place 
 where the business of banking is carried on. (vS 3235 Rev. 
 Stat., 1st clause; Vol. 2. Treas Dec. (1898). Xo. 20397.) 
 
 If two or more bankers, each of whom has paid a special tax, 
 consolidate their business, the consolidated banking tirm must 
 pay a new special tax from the date of the consolidation. But 
 in neither case are the capital and surplus of the old (defunct) 
 firm to be considered in reckoning the special tax of the new 
 firm. (Vol. 2, Treas. Dec. (1898), Xo. 20419.) 
 
 Bank's special tax — Cltange of name. — Wliere a banking firm 
 (not a corporation) changes its name, without any change in 
 its membership, special tax is not required to be paid again on 
 account of such change. (Vol. 2, Treas. Dee. (1899), Xo. 20786.) 
 
 Opinion of Attorney-General on undivided profits, i Vol. 1, 
 Treas. Dec. (1899), Xo. 20681.) 
 
 Undivided profits, when they are set apart by formal action 
 of the board of directors of a bank, or by any officer of the bank 
 authorized therennto, and used in the business of banking, 
 mast be included with the capital and surplus in the return on 
 which the amount of special tax to be paid is to be estimated. 
 (Vol. 1, Treas. Dec. (1899), Xo. 21224.) 
 
 Explanation of revised Form Xo. 457. with reference to the 
 clause relating to undivided profits, i Vol. 1, Treas. Dec. (1899), 
 Xo. 21284.) 
 
 («) Private banks having no capital stock are subject to tax 
 as bankers. 
 
 (6) In computing special tax of banks whose capital exceeds 
 $25,000, if excess is less than $1,000. it is not to be considered. 
 
 (e) In estimatiug the amount of special tax based upon capital 
 and surplus, the amount invested in United States bends is not 
 to be dedncted. 
 
SPECIAL TAXES. 135 
 
 (d) The amount invested in a bank building is not to be 
 deducted. 
 
 (fi) A bank in liquidation, doing' no business except collecting 
 and dividing assets in closing, is not required to pay special tax. 
 
 (/) A bank engaged in business in the month of July must 
 pay special tax for the entire year, beginning July 1. 
 
 (g) A trust company is liable as a banker if it comes within 
 any one of the three clauses of definition in above section. 
 
 (ft) Borrowed capital must be laken into account when esti- 
 mating amount of special tax. 
 
 (i) It is not the subscribed capital, but the capital actually 
 employed during the preceding fiscal year, that is to be taken 
 as the basis for estimating the special tax. 
 
 (.From Circular No. 508, August 8, 1898; Vol. 2, Treas. Dec, 
 .No. 19843.) 
 
 Two. Brokers shall pay fifty dollars. Every person, firm, Brokers. 
 or company, whose business it is to negotiate purchases or 
 sales of stocks, bonds, exchauge, bullion, coined money, 
 bank notes, promissory notes, or other securities, for them- 
 selves or others, sball be regarded as a broker: Provided, Hanker* not to 
 Tluit any person having paid the special tax as a banker eS tax as 
 shall not be required to pay the special tax as a broker. 
 
 (a) The loaning of money for oneself or for others, on commis- 
 sion, does not subject the lender to special tax as a broker; but 
 if a person makes it a business to negotiate purchases or sales 
 of stocks, bonds, exchange, bullion, coined money, bank notes, 
 promissory notes, or other securities, for himself or others, he is 
 required to pay the tax. "It is only when making sales and 
 purchases is his business, his trade, his profession, his means 
 of getting his living, or making his fortune, that he becomes a 
 broker within the meaning of the statute." (Warren et al. r. 
 Shook, 91 U. S., 704.) 
 
 (6) Persons or firms acting as agents for parties loaning money 
 upon promissory notes, secured by mortgages, are not brokers. 
 
 (e) A lawyer can make investments for clients without being- 
 liable, unless he does it to such an extent that it can be called 
 a "business." 
 
 (d) Loan and mortgage companies uotiiable for loaningmoney 
 on notes or bonds secured by mortgage or trust deed on real 
 estate. If they purchase notes, bonds, or other securities, they 
 become liable as brokers. 
 
 (e) A person engaged in the business of placing loans secured 
 by notes and mortgages upon real estate, acting simply as agent, 
 receiving a commission for his services in obtaining the appli- 
 cation for the loan and attending to the execution of the papers, 
 is not a broker. 
 
 (/) A person engaged in the business of selling real estate, 
 acting as the agent of the owner in finding purchasers and 
 receiving a commission for his services, is not a broker. 
 
 (</) When persons negotiate purchases or sales of promissory 
 notes, if these are only occasional acts and do not constitute 
 their regular business, they are not brokers within the meaning 
 of the act. 
 
 (h) Bucket-shop proprietors giving memorandum of transac- 
 tions are required to pay special tax as brokers. 
 
 li) The principal's special-tax stamp for his place of business 
 in another city covers the transactions only at that place of 
 business, and can not cover the business dono elsewhere at a 
 branch office. 
 
 (/) Broker's tax is not required to be paid at branch offices 
 where a clerk is employed, whose sole duty is to receive orders 
 and transmit them by wire to the head of the office. The mere 
 receipt and transmission by clerks of orders is not regarded as 
 carrying on the business of a broker. 
 
 (From Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec, No. 
 19843.) 
 
 Special tax must be paid for every branch office where the 
 employee in charge not only receives and transmits orders with 
 
136 SPECIAL TAXES. 
 
 the money to the main office, but also receives from the main 
 office moneys for disbursement to customers, or keeps accounts 
 with the customers at the branch office, or does other business 
 with relation to the transactions of brokers at such branch 
 office. Separate special tax must be paid and a separate stamp 
 taken out for every " bucket shop," whether such office is called 
 a branch office or a main office. (Vol. 2, Treas. Dec. (1898), No. 
 20374.) 
 
 It is the language of the statute, and not the ordinary and 
 usual meaning of the word "broker," which must govern in 
 determining who is a broker required to pay a special tax. (Vol. 
 
 1, Treas. Dec. (1899), No. 20549.) 
 
 While a mining syndicate, or other association, issuing certifi- 
 cates of stock in a company organized by it is not required to 
 pay a special tax as a broker therefor, a manager or other person 
 employed by it to sell such certificates on commission is a broker 
 and required to pay special tax. (Vol. 1, Treas. Dec. (1899), No. 
 20637.) 
 
 An express or railway agent doing business for his principals 
 only, not a broker. (Vol. 1, Treas. Dec. (1898), No. 20106. ) 
 
 The advancing or loaning of money by brokers on the collat- 
 eral security of stocks, if these loans or advances are confined 
 by them strictly to customers who have given them, as brokers, 
 orders for the purchase of stocks, and the collateral is held 
 solely to secure themselves in filling such orders, is not regarded 
 as involving them in special-tax liability as bankers within the 
 meaning of the statute. (Vol. 1, Treas. Dec. (1899), No. 21152.) 
 
 Transactions which do not constitute the business of a broker. 
 (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19755, 19872, 19885, 
 19894, 19937, 19940, 20026, 20262, 20269, and 20374.) 
 
 Bills of exchange, bonds for the payment of money, and prom- 
 issory notes are in the popular acceptation of the term "secu- 
 rities" for money. (Jennings v. Davis, 31 Conn., 139.) 
 
 Securities: "Evidence of indebtedness." "Written assurance 
 for the return or payment of money." (Anderson's Dictionary 
 of Law.) 
 
 Proprietors of bucket shops who issue memoranda of their 
 transactions in stocks and in cotton, grain, etc., even though 
 they sell only "futures," are required to pay special tax both 
 as brokers and as commercial brokers. (Vol. 2, Treas. Dec. 
 (1899), No. 21607.) 
 
 Loan and mortgage companies are not liable for special tax 
 as brokers, unless they engage in the sale of the securities on 
 which they make loans. When they engage in such sales they 
 become brokers, and are required to pay special tax accordingly*. 
 (Vol. 2, Treas. Dec. (1899), No. 21620.) 
 
 Persons engaged in the business of buying fee bills of wit- 
 nesses liable as brokers. (Vol. 2, Treas. Dec. (1899), No. 21647.) 
 
 An express company engaged in the business of buying or 
 selling foreign money or bills of exchange is required to pay 
 special tax as a broker. (Vol. 2, Treas. Dec. (1899), No. 21709.) 
 
 Pawnbroker. Three. Pawnbrokers sball pay twenty dollars. Every 
 person, firm, or company whose business or occupation it is 
 to take or receive, by way of pledge, pawn, or exchange, 
 any goods, wares, or merchandise, or any kind of personal 
 property whatever, as security for the repayment of money 
 loaned thereon, shall be deemed a pawnbroker. 
 
 A person is not required to pay a special tax as a pawnbroker 
 for rare or occasional acts, which can not be regarded as his 
 business or occupation. (Circular No. 508, Aug. 8, 1898; Vol. 
 
 2, Treas. Dec. (1898), No. 19813.) 
 
 commercial Four. Commercial brokers shall pay twenty dollars. 
 
 brokers. Every person, firm or company whose business it is as a 
 
 broker to negotiate sales or purchases of goods, wares, 
 
 produce, or merchandise, or to negotiate freights and other 
 
SPECIAL TAXES. 137 
 
 business for the owners of vessels, or for tbe shippers or 
 consignors or consignees of freight carried by vessels, shall 
 be regarded as a commercial broker under this Act. 
 
 (a) Commorcial brokers are those persons only who, without 
 having in their possession goods, wares, or merchandise, negoti- 
 ate sales or purchases thereof on commission. (Vol. 2, Treas. 
 Dec. (1898), No. 20416.) 
 
 (6) Commission merchants who receive goods in possession to 
 sell for others are not commercial brokers. The difference be- 
 tween a factor or commission merchant and a broker is that a 
 factor may buy and sell in his own name, and has the goods in 
 his possession; while a broker, as such, can not ordinarily buy 
 or sell in his own name, and has no possession of tbe goods sold. 
 (Slack v. Tucker, 23 Wall., 321.) 
 
 (e) Cattle brokers, who receive and sell cattle on commission, 
 are not required to pay special tax as commercial brokers. 
 
 (d) A person who is employed by certain firms to solicit and 
 receive orders, on commission, for their goods, and is bound by 
 his agreement with them to give his entire services to them to 
 the exclusion of other firms or persons, not a commercial broker. 
 
 (e) Warehousemen "who receive tobacco, cotton, or any other 
 produce or goods on consignment, for sale on commission, are 
 not liable as commercial brokers. 
 
 (/) Auctioneers who receive and sell goods at their auction 
 rooms or on the premises of the owners, on commission, are not 
 subject to special tax as commercial brokers. 
 
 (g) Drug brokers subject to the special tax. 
 
 (7i) If cotton buyers have possession of cotton which they 
 sell, they are not liable as commercial brokers; if they have 
 not, and sell on commission, they are liable. 
 
 (Circular No. 508, Vol. 2, Treas. Dec. (1898), No. 19843.) 
 
 Who are required to pay special tax as commercial brokers. 
 (Vol. 2, Treas. Dec. (1898), Decisions Nob. 19575, 19938, 19966, 
 20164, 20167, and 20168.) 
 
 Transactions for which commercial brokers' special tax is not 
 required to be paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 
 19766, 19884, 20117, 20189, 20198, 20272, and 20295.) 
 
 Definition of commercial broker. Settled ruling modifying 
 prior ruling3. (Vol. 2, Treas. Dec. (1898), No. 20417.) 
 
 Decision of Comptroller Tracewell. VI Comp. Dec, 545. 
 
 Five. Custom-housebrokers shall pay ten dollars. Every br ^J° m,10U8e - 
 person, firm, or company whose occupation it is, as the agent 
 of others, to arrange entries and other custom-house papers, 
 or transact business at any port of entry relating to the 
 importation or exportation of goods, wares, or merchan- 
 dise, shall be regarded as a custom house broker. 
 
 If the complete business of custom-house brokers is transacted 
 by parties at offices at different ports of one district, a separate 
 and distinct special tax must be paid for each of their offices, 
 under the provisions of section 3235, Revised Statutes, p. 114. 
 (Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec, No. 19843.) 
 
 Who are required to pay special tax as custom-house brokers. 
 Vol. 2, Treas. Dec. (1898), Decisions Nos. 19576, 20033, 20206, and 
 20321. 
 
 Transactions for which custom-house brokers' special tax is 
 not required to be paid. (Vol. 2, Treas. Dec. (1898), No. 20106.) 
 
 Six. Proprietors of theaters, museums, and concert halls 8e ™| a |:" Bi "'"' 
 in cities having more than twenty-five thousand population 
 as shown by the last preceding United States census, shall 
 pay one hundred dollars. Every edifice used for the pur- 
 pose of dramatic or operatic or other representations, plays, 
 or performances, for admission to which entrance money is 
 received, not including halls tented or used occasionally for 
 
138 SPECIAL TAXES. 
 
 concerts or theatrical representations, shall be regarded as 
 u., L 4e bilitT ofa theater: Provided, That whenever any such edifice is 
 under lease at the passage of this Act, the tax shall he 
 paid by the lessee, unless otherwise stipulated between the 
 parties to -said lease. 
 
 (o) Persons are not required to pay special taxes for the mere 
 occasional renting of their hall for public performances to 
 dramatic companies or other persons charging entrance money 
 therefor, hut the special tax of $10 is required to be paid by 
 such persons or companies if they give dramatic performances 
 or the other exhibitions specifically mentioned in paragraph 8, 
 section 2. 
 
 i b) Where theaters are entirely closed to performances during 
 the months of July and August, and only open in the month of 
 .September, the special tax is to be reckoned from the 1st day 
 of September to the 1st day of July following, at the rate of 
 ¥100 for the rear beginning July 1.' (Circular No. 508, Aug. 8, 
 1>9n : Vol. 2,'Treas. Dec, Xo. 19843.) 
 
 Special tax ruling on theaters and theatrical performances. 
 (V..1. 2, Treas. Dec. (1898), Decisions Nob. 19799, 19828, 19891* 
 19939, 20025, and 20396.) 
 
 < inus.s. Seven. The proprietor or proprietors of circuses shall 
 
 pay one hundred dollars. Every building, space, tent, or 
 area where feats of horsemanship or acrobatic sports or 
 theatrical performances are exhibited shall be regarded as 
 a circus: Provided, That no special tax paid in one State, 
 Territory, or the District of Columbia shall exempt exhi- 
 bitions from the tax in another State, Territory, or the 
 District of Columbia, and but one special tax shall be 
 imposed for exhibitions within anyone State, Territory, or 
 District. 
 
 (a) Mere tests of speed of horses in racing are not regarded as 
 "feats of horsemanship" within the meaning of this paragraph. 
 
 (J) When a circus is exhibiting in any State in 1he month of 
 July, special tax is required to be paid for the year beginning 
 July 1. If in the following month the circus goes into another 
 State, the special tax at the rate of $100 for the year is to be 
 reckoned from the 1st day of August to the 1st day of July 
 following, and a separate special-tax stamp must be taken out 
 for that State, and so on. (Circular No. 508, Aug. 8, 1898 ; Vol. 
 2, Treas. Dec, No. 19843.) 
 
 on.:.T .xhiin Eight. Proprietors or agents of all other public exhibi- 
 ' hows tions or shows for money not enumerated in this section 
 shall pay ten dollars: Provided, That a special tax paid in 
 one State, Territory, or the District of Columbia shall not 
 exempt exhibitions from the tax in another State, Territory, 
 or the District of Columbia, and but one special tax shall 
 be required for exhibitions within any one State, Territory, 
 or the District of Columbia. 
 
 (a) The "theatrical performances'' contemplated by this par- 
 agraph are only those which are given in connection with a 
 circus. A theatrical company merely playiug dramas in towns 
 of 25,000 inhabitants (as shown by the last census) or less, or 
 in buildings whose proprietors do not hold the $100 special-tax 
 stamp, is required to pay special tax under this paragraph, viz, 
 $10 for each State for the special-tax year, if the liability begins 
 in the month of July, and at that rate when the liability begins 
 in any other month than July. 
 
 (1>) Agricultural associations are required to pay a special tax 
 at rate of $10 for exhibitions, including horse racing. 
 
 (c) Exhibitious and shows given on fair grounds, but not 
 
 tin:) 
 1. ,:■!■•. 
 
SPECIAL TAXES. 139 
 
 under management of the fair association holding special-tax 
 stamp, are required to pay separate special tax. 
 
 (fZ) A lecturer using a stereopticon to illustrate bis lectures, 
 aud charging an admission fee, is liable to the special tax as 
 giving a public exhibition or show for money. 
 
 (e) If an exhibition is given in more than one State, the law 
 requires payment of special tax for every such State. 
 
 (/) The ordinary church or Sunday-school entertainment, 
 without any hired performers, does not come under the head of 
 public exhibitions or shows for mouey contemplated by the law. 
 
 (g) Amateur theatrical exhibitions, either in private houses 
 or licensed public halls, for church or charitable benefits, or for 
 payment of expenses incurred in giving tbe exhibition and not 
 for pecuniary profit of the performers or the manager, are not 
 such performances as are subject to tax. 
 
 Amateur clubs or local organizations giving exhibitions, even 
 1 hough they charge an admission price, are not required to pay 
 special tax therefor if the proceeds are not for the pecuniary 
 profit of the clubs or associations, but are devoted to some 
 charitable or public object and pavment of expenses. (Vol. 1, 
 Treas. Dec. (1899) No. 20840.) 
 
 (/i) Concert gardens where no admission fee is charged, but 
 where beer and other drinks are sold and shows or stage enter- 
 tainments are given, are within the meaning of this paragraph, 
 and the special tax of $10 must be paid therefor. 
 
 (From Circular No. 508, Aug. 8, 1898 ; Vol. 2, Treas. Dec. No. 
 19843.) 
 
 Exhibitions and shows for which special tax is required to be 
 paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19749, travel- 
 ing shows; 19792, kinetoscope; 19826-19830, medicine vender's 
 show; 19873, horse races; 19968, exhibition at park or gardens; 
 19976, exhibition or show in a saloon; 20121, nickel-in-slot ma- 
 chine, liable under certain conditions; 20190, exhibitions by an 
 athletic association; 20261, phonograph parlor; 20270, concert 
 hall; 20271, fair associations.) 
 
 Entertainments for which special tax U not required to be 
 paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19751, church 
 entertainments; 19752, amateur theatricals; 19941, halls; 19977, 
 lecturers or elocutionists ; 20029, circus performances at county 
 fairs ; 20115, merry-go-round ; 20123, illustrated lectures (educa- 
 tional association exclusively); 20124, harvest show; 20165, for- 
 tune telling; 20228, football, baseball, etc.; 20242, theatrical 
 entertainment for benefit of fire department; 20273, bands 
 in city parks; 20314, pianoforte lecture recital; 20315, lectures 
 on chemistry and physics ; 20319, store show (monkeys) ; 20337, 
 university exhibitions ; 20367, fair or entertainment by fraternal 
 organizations (sick benefit.) 
 
 Spocial tax is not required to be paid by proprietors of res- 
 taurants or cafes for employing bands of music or orchestras 
 during meal hours for the benefit of their patrons, no admission 
 price being charged and no performance or exhibition being 
 given in connection therewith. Former rulings tending to a 
 different conclusion modified. (Vol. 2, Treas. Dec. (1899), No. 
 21522.) 
 
 An entertainment given by a railway company, to which no 
 admission price is charged, is not regarded as an exhibition or 
 show for money. (Vol. 2, Treas. Dec. (1899), No. 21559.) 
 
 Special tax not required for bands of music playing in saloons 
 to which no price of admission is charged, and where persons 
 visiting such places are not under any obligation to buy. (Vol. 
 2, Treas. Dec. (1899), No. 21636. ) 
 
 In the absence of an express statutory provision exempting 
 county fair associations from special tax for fairs given by 
 them, it is held that the tax must be paid nnder the eighth 
 paragraph. (Vol. 2, Treas. Dee. (1899), No. 21665.) 
 
 Nine. Proprietors of bowling alleys and billiard rooms Bowling aiiey 
 sball pay five dollars for each alley or table. Every build- <"" lb " liaidr °° m - 
 
140 SPECIAL TAXES. 
 
 ing or place where bowls are thrown or where games of 
 billiards or pool are played, and that are open to the pub- 
 lic with or without price, shall be regarded as a bowling 
 alley or a billiard room, respectively. 
 
 Social clubs open only to members are not required to pay 
 special tax on billiard tables, but if liquor is sold to members 
 tbey are liable to special tax as retail liquor dealers. (Cir- 
 cular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec., No. 19843.) 
 
 Club not required to pay special tax on its billiard tables. 
 (Vol. 2, Treas. Dec. (1898), No. 19743.) 
 
 A person for the time being in the possession and control of 
 a billiard table in a place or building open to the public is 
 prima facie the proprietor of a billiard room and liable to pay 
 the special tax therefor, oven if the general property and ulti- 
 mate control of the table or place, or either of them, be in 
 someoneelse. (United States!'. Howard, 13 Int. Rev. Eec, 118). 
 
 Special-tax stamp to be issued for each bowling alley, pool, 
 or billiard table. (Vol. 2, Treas. Dec. (1898), No. 19610.) 
 
 Bagatelle table not liable to special tax. (Vol. 2, Treas. 
 Dec. (1898), No. 20102.) 
 
 Tivoli table not liable to special tax. (Vol. 2, Treas. Dec. 
 (1898), No. 20126.) 
 
 Bowling alley at Sunday-school picnics or at colleges, 
 special tax not reqnired. (Vol. 2, Treas. Dec. (1898), Nos. 
 19890-20021.) 
 
 When a person who has taken out a special-tax stamp foi a 
 bowling alley closes this alley and thereafter opens another 
 to the public, the stamp may be transferred to the latter 
 bowling alley under the provisions of section 3241, Eevised 
 Statutes, if it remains in his ownership aud control. (Vol. 2, 
 Treas. Dec. (1899), No. 21495.) 
 
 In every building or place where bowls are thrown, each 
 division or track is a separate alley, for which the special tax 
 of $5 must be paid. (Vol. 2, Treas. Dec. (1899), No. 21606. ) 
 
 Sec. 4 f the act of June is, 189S {so Stat., 448). That from and 
 after July first, eighteen hundred and ninety-eight, special 
 taxes on tobacco dealers and manufacturers shall be and 
 hereby are imposed annually as follows, the amount of such 
 annual taxes to be computed in all cases on the basis of the 
 annual sales for the preceding fiscal year: 
 
 Dealers in leaf Dealers in leaf tobacco whose annual sales do not exceed 
 fifty thousand pounds shall each pay six dollars. Dealers 
 in leaf tobacco whose annual sales exceed fifty thousand 
 and do not exceed one hundred thousand pounds shall pay 
 twelve dollars, and if their annual sales exceed one hundred 
 thousand pounds shall pay twenty-four dollars. 
 
 Dealers in to- Dealers in tobacco whose annual sales exceed fifty thou- 
 sand pounds shall each pay twelve dollars. 
 
 Definition of. Every person whose business it is to sell, or offer for sale, 
 manufactured tobacco, snuff, or cigars shall be regarded as 
 
 Exception. a dealer in tobacco: Provided, That no manufacturer of 
 tobacco, snuff, or cigars shall be required to pay a special 
 tax as dealer in manufactured tobacco and cigars for selling 
 his own products at the place of manufacture. 
 
 Manufacture™ Manufacturers of tobacco whose annual sales do not 
 exceed fifty thousand pounds shall each pay six dollars. 
 
 Manufacturers of tobacco whose annual sales exceed fifty 
 thousand and do not exceed one hundred thousand pounds 
 shall each pay twelve dollars. 
 
 Manufacturers of tobacco whose annual sales exceed one 
 hundred thousand pounds shall each pay twenty-four 
 dollars. 
 
SPECIAL TAXES. 
 
 141 
 
 Manufacturers of cigars whose annual sales do not exceed of > c r - a °"a acturers 
 one hundred thousand cigars shall each pay six dollars. 
 
 Manufacturers of cigars whose annual sales exceed one 
 hundred thousand and do not exceed two hundred thousand 
 cigars shall each pay twelve dollars. 
 
 Manufacturers of cigars whose annual sales exceed two 
 hundred thousand cigars shall each pay twenty-four dollars. 
 
 And every person who carries on any business or occu- Penalty. 
 pation for which special taxes are imposed by this Act, 
 without having paid the special tax herein provided, shall, 
 besides being liable to the payment of such special tax, be 
 deemed guilty of a misdemeanor, and upon conviction 
 thereof shall pay a line of not more than five hundred dol- 
 lars, or be imprisoned not more than six months, or both, 
 at the discretion of the court. 
 
 Definition of dealers in leaf tobacco, p. 128; of manufacturers 
 of tobacco, p. 128; of manufacturers of cigars, p. 121). 
 
 A manufacturer of tobacco or cigars can not sell at retail at 
 place of manufacture. (16 Op. Attv. Gen., 89; 24Int. Rev. Rec, 
 227: Crisp v. Proud, 24 ibid., 340; Ludloff i'. United States, 108 
 U. S., 176; 29 Int. Rev. Rec., 125.) 
 
 Special-tax stamps for sales of tobacco by persons traveling 
 from place to place. (29 Int. Rev. Rec, 305.) 
 
 Special tax, dealers in leaf tobacco. (Vol. 2, Treas. Doc. 
 (1898), Decisions Nos. 19619, 19801, 19822, 19876, 19877 and 19962.) 
 
 Special tax liability of a person buying leaf tobacco exclusively 
 for export by himself. (Vol. 3, Treas. Dec. (1900), Int. Rev., 
 No. 28). 
 
 Manufacturers selling their own products at place of manu- 
 facture not required to pay special tax as tobacco dealers. 
 (Vol. 2, Treas. Dec. (1898), No. 19765.) 
 
 Quasi manufacturers of tobacco and dealers in stems, refuse, 
 scraps, etc., of tobacco are required to register and pay the 
 minimum tax of $6 imposed on manufacturers of tobacco. (Vol. 
 2, Treas. Dec. (1898), No. 19844.) 
 
 Dealers in leaf tobacco not permitted to manufacture fertil- 
 izers, insecticide, or sheep dip from leaf tobacco or tobacco 
 material, for the purpose of selling their products to the gen- 
 eral trade. (Vol. 1, Treas. Dec. (1899), No. 20584. ) 
 
 Sale of leaf tobacco in quantities less than a hogshead, case, 
 or bale. (Int. Rev. Circular No. 523, Feb. 10, 1899 ; Vol. 1, Treas. 
 Dec, No. 20750.) 
 
 Sec. 36. Act of June is, 1898 {so Stat., 448). That every per- ^^ufccturers 
 son, firm, or corporation, before engaging in the business of mixecfflou?!' 8 
 making, packing, or repacking mixed flour, shall pay a 
 special tax at the rate of twelve dollars per annum, the 
 same to be paid and posted in accordance with the provi- 
 sions of sections thirty-two hundred and forty-two and 
 thirty-two hundred and thirty-nine of the lievised Stat- 
 utes, and subject to the fines and penalties therein imposed Penalty. 
 for any violation thereof. 
 
C H A P T E R FOUR, 
 
 DISTILLED SPIRITS. 
 
 Sec. 
 
 3247. Distiller, definition of. 
 
 3248. Distilled spirits, definition of. 
 
 3249. Standard of proof spirits; instru- 
 
 ments, etc. 
 
 3250. Gallon, definition of. 
 
 3251 (amended). Tax on distilled spirits. 
 
 [3251a.] Tax on spirits. 
 
 [32516.] Manufacturer of sorghum sugar 
 authorized to remove spirits in 
 bond, free of tax, for use in manu- 
 facture of sugar from sorghum. 
 Act March 3, 1891. 
 
 3252. Adding substances to create fieti- 
 
 tious proof; penalty. 
 
 3253. Tax on spirits removed without de- 
 
 posit in warehouse; assessment. 
 
 3254. Products of distillation containing 
 
 spirits taxable. 
 
 3255 (amended). Brandy made from ap- 
 ples, peaches, or "Tapes, etc., ex- 
 emptions. 
 
 [3255a.] Distilleries of 30 gallons ca- 
 pacity or less; exemptions. 
 
 3256. Evading tax; penalty. 
 
 3257. Distiller defrauding or attempting 
 
 to defraud; penalties. 
 
 3258. Registry of stills; penalties. 
 
 3259. Notice of intention to carry on 
 
 business of distiller or rectifier; 
 penalty. 
 
 3260 (amended). Distiller's bonds; pen- 
 alty. 
 
 [3260a.] Refusal to approve bond in cer- 
 tain cases. 
 
 3261. Bond not to be approved until law 
 is complied with ; penalty. 
 
 3262 (amended). Distiller must be owner 
 in fee-simple, or have written 
 consent of owner, etc. 
 
 3263. Plan of distillery. 
 
 3264 (amended). Surveys. 
 
 3265. Notice by manufacturer of a still. 
 
 Setting up a still without per- 
 mit: penalty. 
 
 3266. Distilling on certain premises pro- 
 
 hibited; penalty. 
 
 3267. Receiving-cisterns. 
 
 3268. Breaking locks, gaining access to 
 
 cisterns, etc. ; penalty. 
 326!). Furnaces, tubs, doublers, worm- 
 tanks; penalty. 
 
 3270. Apparatus and fastenings. 
 
 3271. Distillery warehouses. 
 
 [3271a. J Use of warehouse by successors 
 in certain cases. 
 
 3272. When a warehouse becomes unsafe. 
 
 3273. Storekeepers have charge under 
 
 direction of collector. 
 142 
 
 Sec. 
 327-1 
 
 32' 
 
 3279. 
 
 Custody and management of ware- 
 houses. 
 
 Distiller to keep distillery accessi- 
 ble; penalty. 
 3276 (amended). Power of revenue offi- 
 cers to enter distilleries. Ob- 
 structing officer; penalty. 
 
 3277. Distillers and rectifiers to furnish 
 
 facilities for examination; pen- 
 alty. 
 
 3278. Officers can break up ground or 
 walls in order to examine. 
 
 Signs to be put up by distillers and 
 rectifiers; penalty for neglect 
 and for using false signs, etc. 
 
 3280. Distillers not to carry on busiue-s 
 until the law is complied with, 
 nor within 600 feet of a rectify- 
 ing establishment. 
 
 [3281.] Superseded by section 16, act of 
 February 8, 1875. Carrying nu 
 distilling without giving bond, 
 etc. ; penalty. 
 
 [3281a.] Arrest of persons operating illicit 
 distillery. 
 
 3282 (amended). Vinegar establishments; 
 penalty. 
 
 3283. No process for distilling between 11 
 
 p. m. of Saturday and 1 a. m. of 
 Monday; penalty. 
 
 3284. Using material or removing spirits 
 
 in absence of storekeeper; pen- 
 alty. 
 
 3285 (amended). Emptying fermenting 
 
 tubs. 
 
 3286 (amended). Drawing off water, 
 
 cleansing worm-tub, etc. ; pen- 
 alty. 
 
 3287 (amended by act of Feb. 21, 1899). 
 
 Removal of spirits to warehouse. 
 
 3288. Tax-paid spirits not to remain on 
 
 distillery premises. 
 
 3289. Forfeiture of unstamped packages. 
 
 3290. Ganger employing distiller, etc., to 
 
 use brands or perform his duties ; 
 penalty. 
 
 3291. Gauger's returns. 
 
 3292. Fraudulent gauging, etc. ; penalty. 
 
 3293 (amended). Distiller's entry of de 
 
 posit in warehouse; warehousing 
 bonds. 
 [3293a.] Warehousing and transportation 
 bonds. 
 
 3294 (amended). Withdrawal from ware- 
 
 house. 
 [3291a.] Allowance for leakage; spirits- 
 may be regauged, etc. 
 
DISTILLED SPIRITS. 
 
 143 
 
 Sec. 
 
 [3294b.] Act March 3, 1899. Allowance 
 i'or loss. 
 
 51-59. Act of Aug. 28, 1894. General 
 bonded warehouses fur distilled 
 spirits, other than fruit brandy. 
 
 3295 (amended). Ganging, stamping, and 
 branding spirits removed from 
 warehouse. 
 
 3296. Removal, concealment, etc., of spir- 
 its contrary to law ; penalty. 
 
 3297 and [3297a]. Alcohol withdrawn for 
 scientific purposes; penalty. 
 
 3298. Power of officers to detain packages 
 
 forty-eight hours. 
 
 3299. Forfeiture of spirits unlawfully re- 
 
 moved from distillery. 
 
 3300. Storekeeper unlawfully removing 
 
 spirits, or allowing same to be 
 removed, etc. ; penalty. 
 3301 (amended). Storekeepers' ware- 
 house books and returns. 
 
 3302. Storekeepers to have charge of dis- 
 
 tillery and keep account of ma- 
 terials, etc . 
 
 3303. Distillers' books. 
 
 3301. Hooks to be open to inspection and 
 
 preserved two years. 
 
 3305. false entries, or omitting to keep 
 
 or produce books; penalty. 
 
 3306. Using false weights or measures, or 
 
 unregistered materials: penalty. 
 3307 and 3308. Distillers' returns. 
 
 3309 (amended). Monthly examination of 
 
 distiller's returns, assessment, 
 etc., capacity tax. 
 
 [3309a.] Relief from assessments for defi- 
 ciencies, etc., in certain cases. 
 
 [33096.] Assessments to be at rate of 1 a.\ 
 imposed by act August 28, 1894. 
 
 3310 (amended). Commencementandsns- 
 
 pension of work ; penalties. 
 3311. Reduction of capacity ; penalty for 
 
 tampering with locks, etc. 
 3312 and 3313. Stamps. 
 
 3314 (amended). Accountability for si amp 
 
 books ; export stamps. 
 
 3315 (amended). Restampiug spirits, fer- 
 
 mented liquors, tobacco, cigars, 
 etc., when stamps are lost or de- 
 stroyed. 
 
 3316. Officer issuing or permitting use of 
 stamps, contrary to law ; penalty. 
 
 [3316a.] Imitation stamps; penalty. 
 
 3317 (amended). Rectifiers' returns; rec- 
 tifiers intending to defraud ; pen- 
 alty. 
 
 [3317a] (amended). Rectifier's notice of 
 intention to rectify. 
 
 33: 
 
 3: J24. 
 
 33 
 
 3328. 
 
 3318 (amended). Rectifiers' and wholesale 
 dealers' books and transcripts; 
 penalties. 
 
 [3318a.] Distiller required to keep book. 
 
 3319. Purchase of quantities greater 
 
 than 20 gallons from any person 
 other than, etc. ; penalty. 
 
 3320. Gauging and stamping rectified 
 spirits. 
 
 Fillingblanks and affixing and var- 
 nishing stamps. 
 3323 (amended). Spirits drawn into new 
 packages to be gauged and 
 branded; forfeiture. 
 
 Stamps and brands to be effaced 
 from empty casks ; penalties. 
 
 Buying or selling spirit casks hav- 
 ing inspection marks ; penalty. 
 
 Changing stamps, shifting spirits, 
 etc. ; penalty. 
 
 Removal within certain hours from 
 distillery or rectifier's premises; 
 penalty. 
 
 Tax on i mitation wines ; counterfeit- 
 ing or reusing stamps ; penalties. 
 
 3329 (amended). Drawback on spirits. 
 
 3330 (amended). Exportation of spirits 
 
 withdrawn from bonded ware- 
 houses; relanding; penalties. 
 
 [3330a.] Transportation bond may be 
 taken; change of package. 
 
 [33306.] Act of December 20, 1879; allow- 
 ance for loss during transporta- 
 tion. 
 
 3331. Release of distillery before judg- 
 ment, in what cases. 
 
 3332 (amended). Stills, etc., to be de- 
 stroyed in certain cases. 
 
 3333. Burden of proof. 
 
 3334 (amended). Spirits sold under judi- 
 cial process subject to tax. Pro- 
 vision where spirits will not sell 
 for price equal to tax. 
 
 Acts of March 3, 1877, and October 18, 
 1888. Special bonded warehouse; 
 for fruit brandy. 
 
 Sections 11, 12, and 13, act March 1, 1879; 
 penalties. Imported liquor 
 stamps, etc. 
 
 Act ( ictober 1, 1890, as amended by act of 
 August 28, 1894. Grape brandy 
 used for the fortification of wine, 
 wine spirits and pure sweet wine 
 defined. 
 Withdrawal of wine spirits from 
 special bonded warehouses. 
 
 Act of March 3, 1897. Bottling of distilled 
 spirits in bond. 
 
 Sec. 3247. Every person who produces distilled spirits, „$„*,''$" 
 or who brews or makes mash, wort, or wash, fit for distilla- 
 tion or for the production of spirits, or who, by any process 
 of evaporization, separates alcoholic spirit from any fer- 
 mented substance, or who, making or keeping mash, wort, 
 or wash, has also in his possession or use a still, shall be 
 regarded as a distiller. 
 
 See section 3282 as to vinegar makers, p. 170. 
 
 To make one in possession of a still a distiller because lie 
 
144 DISTILLED SPIRITS. 
 
 keeps mash, wort, or wash, the mash, wort, or wash must lie 
 such as will produce spirits ou distillation. (United States r. 
 House and Lot No. '.'> Abattoir Place; 25 Int. Rev. Rec, 319.) 
 
 Special t:rx on distillers repealed, act of June 6, 1872. 
 
 A corporatiun may cany on the business of distilling. Also, 
 meaning of the word "person'' in this chapter. MoOp. Atty. 
 Gen., 'S.iii; 'S J , Int. Rev. lice. 141. J 
 
 itMtetauL 8, ofr Si-:c.3-'48. Distilled spirits, spirits, alcohol, aud alcoholic 
 spirit, within the true intent and meaning of this act, is 
 that substance known as ethyl alcohol, hydrated oxide ol 
 ethyl, or spirit of wine, which is commonly produced by 
 the fermentation of grain, starch, molasses, or sugar, in- 
 cluding all dilutions and mixtures of this .substance; and 
 the tax shall attach to this substance as soon as it is in 
 existence as such, whether it be subsequently separated as 
 pure or impure spirit, or be immediately, or at any subse- 
 quent time, transferred into any other substance, cither in 
 the process of original production or by any subsequent 
 process. 
 
 Under the internal-revenue laws the, tax on spirits attaches as 
 soon as they come into existence, and must be paid by the man- 
 ufacturer, even in case of their desti notion, unless the circum- 
 stances on which ho relics for exemption come within the 
 particular description in sonic one of the remedial statutes. 
 (Greenbrier Distillery C'omp.un r. Johnson, 88 Fed. Rep., (Kx.) 
 
 ^sw.nuard of Sec. 3249. Proof spirit shall be held to be that alcoholic 
 lir'evrn't'io'ril'.f bquor which contains one half its volume of alcohol of a 
 frauds. specific gravity of seven thousand nine hundred and thirty- 
 
 nine ten thousandths (.7939) at sixty degrees Fahrenheit. 
 Aud for the pieveiition and detection of frauds by dis- 
 tillers of spirits, the Oomnrissioner of Internal lieveune 
 may prescribe for use such hydrometers, Haccharometers, 
 weighing and gauging instruments, or other means for 
 ascertaining the quantity, gravity, and producing capacity 
 of any mash, wort, or beer used, or to be used, in the pro- 
 duction of distilled spirits, and the strength and quantity 
 of spirits subject to tax, as he may deern necessary; and 
 he may prescribe rales and regulations to secure a uniform 
 and correct system of inspection, weighing, marking, and 
 gauging of spirits. 
 
 Meters. 'Tice r. United .States, 99 U. S., 286; Sausser r. 
 F'nited States. 9 Ct. Clms., 338; 1) ibid,, 538; Finch r, 1,'mted 
 States, 12 Ct. Clms., 364; 102 U. S. (12 Otto), Shi; 26 fnt. Rev. 
 Rec, 410.) 
 
 By the act of June 6, 1872 (17 Stat., 239), all the provisions of 
 the act of .Inly 20, 1868, touching meters were repealed. 
 
 By the terms of special >'o. 180, issued June 16, 1877 (Gangers' 
 Manual, 1900;, gangers are directed to decline to gauge, brand, 
 mark, or stamp any distillers or rectifier's package when the 
 wantage exceeds' one-hall wine gallon in a package of less than 
 63 gallons' capacity when the temperature of the spirits is 50 
 Kafir, or above; or when the vantage exceeds I gallon on the 
 same quantity with temperature below 50- I-'ahr. ; or, when the 
 capacity ranges from 63 to 126 gallons at a temperature of 5>> 
 Fabr. or above, the wantage is greater than 1 gallon: or with 
 same quantity at a temperature less than 50 Falir. and wantage 
 greater than Is gallons; or capacity 126 gallons and upward 
 with a temperature of 50 Fahr. or more the wantage is greater 
 than 2 gallons; or same capacity, temperature less than 50 
 F; hr., wantage greater than 3 gallons. The exception is when 
 a final package is insufficiently tilled becaus.e the distillery eis- 
 
DISTILLED SPIRITS. 145 
 
 terns or rectifying vats are exhausted, and then a special report 
 on Form 59 or 59i is required. (Gaugers' Manual, 1900; 23 Int. 
 Eev. Eec, 205.) 
 
 Under the modification of Special No. 180, gaugers are directed 
 not to refnse to gauge brandy at fruit distilleries of not more 
 than 100 proof gallons' daily capacity by reason of large actual 
 wantage. (Gangers' Manual, 1900; 23 Int. Eev. Eec, 317.) 
 
 On the 1st of May, 1892, the method of gauging of spirits by 
 rod, theretofore used, was changed to a weighing system, by 
 which the number of wine gallons contents is determined by the 
 weight of the package. Weighing beams are furnished for the 
 use of distilleries and rectifying houses, and their use made 
 obligatory, except at fruit distilleries of a production of less 
 than 10,000 proof gallons during the season, and at rectifying 
 houses rectifying less than 5,000 proof gallons of spirits annu- 
 ally. (Gaugers' Weighing Manual (1895) and Circular No. 529 
 (April 20, 1899), Vol. 1, Treas. Dec. No. 21047.) 
 
 Weighing spirits: Commissioner's Annual Eeport (1892). 
 (38 Int. Eev. Eec, 13.) 
 
 Circular No. 175 relates to the price of the improved rod. 
 (23 Int. Eev. Eec, 405. ) Circular 338, Not. 19, 1889, relates to the 
 reduction in price of the standard gauging rod. (35 Int. Eev. 
 Eec, 365.) Gangers' Manual, 1900. 
 
 Alexander's improved wantage rod. (Dep. Cir. No. 160. Int. 
 Eev. No. 484, Oct. 2, 1897; 43 Int. Eev. Eec,, 386; increased price, 
 Cir. No. 553, Vol. 3, Treas. Dec (1900) Int. Eev. No. 34.) 
 
 Circular No. 218, August 1, 1879, authorizes the outage of pack- 
 ages of less than 63 gallons' capacity to be 1 gallon where Corey's 
 apparatus for aging whisky and other spirits in distillery ware- 
 houses is used, and modifies Circular No. 180 accordingly. (25 
 Int. Eev. Eec, 245.) 
 
 See Gangers' Manual, 1900, for rule applicable to all apparatus 
 for aging whisky, which has been approved by the Commis- 
 sioner. 
 
 One of the regulations established under the authority of sec- 
 tion 3249 was that, "Whenever any rectifiei proposes to empty 
 any spirits for the purpose of rectifying, purifying, refining, 
 redistilling, or compounding the same, he will file with the 
 collector a notice or statement giving the number of casks or 
 packages, the serial number of each, the number of wine and 
 proof gallons in each, the kind of stamps and serial numbers of 
 each, the particular name of such spirits as known to the trade, 
 the proof, by whom produced, the district where produced, by 
 whom inspected, and the date of inspection. 
 
 It was claimed that the regulation in question was unauthor- 
 ized by the statute. The opinion of the United States Supreme 
 Court in Thacher, claimant, etc., v. United States, says : "But 
 we see no just ground for such a proposition. The internal- 
 revenue law is very specific in the details of that which is neces- 
 sary to prevent fraud, especially in regard to the tax on whisky 
 and tobacco, and it was still found necessary to authorize the 
 bureau which had charge of the collection of that tax to pre- 
 scribe regulations for conducting the business of making and 
 selling whisky, and to adopt forms of reports in the information 
 it must receive from the officers engaged in collecting the tax 
 and the parties who should pay the tax. The rule in question 
 seems to be a reasonable one and within the purview of the 
 power conferred." (Thomas Thacher, claimant of 102 packages 
 of distilled spirits, plaintiff in error, v. The United States, 103 
 U. S. 679; 27 Int. Eev. Eec, 144.) The substance of this regu- 
 lation is now included in the statutes. [Sec. 3317a, p, 197.] 
 
 A new edition of the Internal-Eevenue Gaugers' Manual, em- 
 bracing regulations and iustructions and tables prescribed by 
 the Commissioner of Internal Eevenue by virtue of section 3249, 
 E. S., has been issued (1900). 
 
 Sec. 3250. In all sales of spirits a gallon shall be held to in G ^™ aB d( ^f 
 be a gallon of proof spirit, according to the standard pre- Sjnof 68 ' 
 scribed in the preceding section, set forth and declared for 
 10228 10 
 
146 DISTILLED SPIRITS. 
 
 the inspection and gauging of spirits throughout the United 
 States. 
 
 In 1830, May 29, the Senate directed a new comparison to be 
 made of the weights and measures in use in the various custom- 
 houses. 
 
 This work was intrusted to Prof. Hassler, Superintendent of 
 the Coast Survey. He found much discrepancy to exist. He 
 procured accurate copies of the British standards, and upon his 
 recommendations these were adopted as standards by the Treas- 
 ury Department in 1832, and copies of them were then furnished 
 to all the custom-houses. 
 
 To secure uniformity throughout the country, Congress, by 
 a joint resolution, June 14, 1836, directed that complete sets of 
 these adopted standards be furnished by the Weights and Meas- 
 ure Bureau (which bylaw still remains under the charge of the 
 Superintendent of the Coast Survey) to the various States. 
 
 The standard English gallon, of which ours is an exact copj[, 
 is denned as containing58,372.2 grains distilled water at its maxi- 
 mum density, weighed in air of the temperature of 62° F. and 
 barometric pressure of 30 inches. (Extract from letter dated 
 January 18, 1886, of F. M. Thorn, Superintendent of the U. S. 
 Coast and Geodetic Survey, to Hon. C. S. Fairchild, Assistant 
 Secretary of the Treasury. 
 
 See also definition of gallon, as relates to fermented liquors, 
 in section 21, act of March 1, 1879 [§ 3339a, p. 227].) 
 
 Tax ondistilled S E c. 3251, as amended by section 1, act of March 3, 1875 (18 Stat., 339). 
 spi Eepeaied by [There shall be levied and collected on all distilled spirits 
 Au 28' 1894* ol P r °d uce d in the United States on which the tax prescribed 
 by law has not been paid, .a tax of ninety cents on each 
 proof gallon, or wine gallon ivhen below proof, to be paid by 
 the distiller, owner, or person having possession thereof 
 before removal from the distillery bonded warehouse : Pro- 
 vided, That distilled spirits lawfully deposited in a distillery 
 bonded warehouse prior to the first day of August, eighteen 
 obsolete. hundred and seventy-two, may be withdrawn on payment 
 of the taxes thereon at the rate, within the time, and in 
 the manner provided by law at the time of such deposit.] 
 The tax on such spirits shall be collected on the whole 
 number of gauge or wine gallons when below proof, and 
 shall be increased in proportion for any greater strength 
 than the strength of proof spirit, as denned in this title; 
 [and any fractional part of a gallon amounting to one-half 
 gallon or over in a cask or package shall be taxed as a gal- 
 lon, and any fractional part of a gallon less than cne-half 
 gallon in any cask or package shall be exempt from tax.] 
 Every proprietor or possessor of, and every person in any 
 manner interested in the use of, any still, distillery, or dis- 
 tilling apparatus, shall be jointly and severally liable for 
 the taxes imposed by law on the distilled spirits produced 
 Lien. therefrom, and the tax shall be a first lien on the spirits 
 
 distilled, the distillery used for distilling the same, the stills, 
 vessels, fixtures, and tools therein, the lot or tract of land 
 whereon the said distillery is situated, and on any building 
 thereon from the time said spirits are in existence as such 
 until the said tax is paid. 
 
 Part in brackets repealed by act of Aug. 28, 1894. Fractional 
 parts of a gallon. [Sec. 3251a.] 
 
 The stockholders of a corporation engaged in operating a dis- 
 tillery are "persons interested in the use of the distillery," 
 within the meaning of section 3251, which declares that every 
 proprietor and possessor, " and every person in any manner 
 
DISTILLED SPIRITS. 147 
 
 interested in the use of" a distillery, shall be jointly and sever- 
 ally liable for the taxes imposed by law on the distilled spirits 
 produced therefrom. 
 
 (United States v. Wolters, et al., (1891) S. D. Cal., 46 Fed. 
 Rep., 509. United States v. Howard, 11 Int. Rev. Rec, 119.) 
 
 [3251a.] Sec. 48, act of August 28, 1894 {28 Stat., 609). That Oil Tax on distilled 
 
 and after the passage of this act there shall be levied and B P intB - 
 collected on all distilled spirits in bond at that time, or 
 that have been or that may be then or thereafter produced 
 in the United States, on which the tax is not paid before 
 that day, a tax of one dollar and ten cents on each proof 
 gallon, or wine gallon when below proof, and a proportion- 
 ate tax at a like rate on all fractional parts of such proof 
 or wine gallon: Provided, That in computing the tax on Fractional 
 any package of spirits all fractional parts of a gallon, less s 8 "- 0118 - 
 than one tenth, shall be excluded. 
 
 The Commissioner of Internal Eevenue, with the ap- stamps. 
 proval of the Secretary of the Treasury, shall prescribe and 
 furnish suitable stamps denoting the payment offaie inter- 
 nal-revenue tax imposed by this section; and until such 
 stamps are prepared and furnished, the stamps now used 
 to denote the payment of the internal-revenue tax on dis- 
 tilled spirits shall be affixed to all packages containing dis- 
 tilled spirits on which the tax imposed by this section is 
 paid; and the Commissioner of Internal Eevenue shall, by 
 assessment or otherwise, cause to be collected the tax on collection of 
 any fractional gallon contained in each of such packages thB tax ' 
 as ascertained by the original gauge, or regauge when 
 made, before or at the time of removal of such packages 
 from warehouse or other place of storage; and all provi- Lawa applies. 
 sions of existing laws relating to stamps denoting the pay- e ' 
 ment of internal-revenue tax on distilled spirits, so far as 
 applicable, are hereby extended to the stamps provided for 
 in this section. 
 
 That the tax herein imposed shall be paid by the dis- 
 tiller of the spirits, on or before their removal from the dis- 
 tillery or place of storage, except in case the removal there- 
 from without payment of tax is authorized by law ; and 
 (upon spirits lawfully deposited in any distillery warehouse, 
 or other bonded warehouse, established under internal-rev- 
 enue laws) within eight years from the date of the original b T !5 to d ke p, aia 
 entry for deposit in any distillery warehouse, or from the Within eight 
 date of original gauge of fruit brandy deposited in special- y 6ars - 
 bonded warehouse, except in case of withdrawal therefrom 
 without payment of tax as authorized by law. 
 
148 DISTILLED SPIRITS. 
 
 Rates of tax on spirits under the different laws which hare been in force. 
 
 Tax 
 
 per 
 gal- 
 lon. 
 
 Acts inipos- Acts repeal- 
 ing tax. ing tax. 
 
 Length, 
 of time 
 rates 
 were in 
 force. 
 
 Spirits distilled from whatever mate- 
 rials 
 
 Do 
 
 Spirits distilled from whatever mate- 
 rials, except grapes 
 
 Spirits distilled from whatever mate- 
 rials, except grapes, to Apr. 1, 1865, 
 and from whatever materials, except 
 apples, grapes, and peaches, after 
 
 Apr. 1,1865 
 
 Spirits distilled from grapes 
 
 Do 
 
 Spirits distilled from apples or peaches 
 Spirits distilled from apples, grapes, or 
 
 peaches 
 
 Spirits distilled from apples or peaches 
 
 Spirits distilled from grapes 
 
 Spirits distilled from whatever mate- 
 rials 
 
 Do 
 
 Do 
 
 Do 
 
 $0.20 
 .60 
 
 2.00 
 .25 
 .50 
 
 1.50 
 
 2.00 
 2.00 
 1.00 
 
 .50 
 
 .70 
 
 .90 
 
 1.10 
 
 July 1, 1862 
 Mar. 7, 1864 
 
 June 30, 1864 
 
 Dec. 22,1864 
 June 30, 1864 
 Mar. 3, 1865 
 do 
 
 July 13,1866 
 Mar. 2, 1867 
 do 
 
 July 20, 1868 
 June 6,1872 
 Mar. 3,1875 
 Aug. 28, 1894 
 
 Mar. 7, 1864 
 June 30, 1864 
 
 Dec. 22,1864 
 
 July 20,1868 
 Mar. 3, 1865 
 July 13,1866 
 do 
 
 Mar. 2,1867 
 July 20, 1868 
 do 
 
 June 6, 1872 
 Mar. 3, 1875 
 Aug. 28, 1894 
 
 Months. 
 18 
 4 
 
 43 
 9 
 17 
 17 
 
 6 
 
 17 
 17 
 
 48 
 31 
 234 
 
 The act of July 1, 1862, went into operation September 1, 1862. 
 
 The act of June 30, 1864, provided that a tax of $1.50 per gallon 
 should be levied and collected on all distilled spirits, except 
 brandy distilled from grapes, from July 1, 1864, to February 1, 
 1865; on and after February 1, 1865, the tax should be $2 per 
 gallon. 
 
 The act of December 22, 1864, provided that the tax of $2 per 
 gallon should take effect January 1, 1865, instead of February 1, 
 1865. 
 
 So far as the other acts referred to relate i;o the tax on spirits, 
 thev went into operation immediately on their passage, except 
 the' following : Act of March 3, 1865, took effect April 1, 1865; 
 act of July 13, 1866, took effect September 1, 1866; act of June 
 6, 1872, took effect August 1, 1*72. 
 
 The act of July 20, 1868, made the tax 50 cents per gallon, to 
 be paid by stamps; but there was imposed on the distiller by 
 that act an additional tax on his product of $4 per barrel of 40 
 proof gallons, which made the tax really 10 cents per gallon 
 additional, or 60 ceuts per gallon. There was also a tax on the 
 grain-mashing capacity of the distillery, and a further require- 
 ment of reimbursement by the distiller of the sums paid by the 
 Government for gaugers' fees and storekeepers' salaries, alto- 
 gether amounting to about 7 cents per gallon of the aggregate 
 product of spirits, thus making the whole tax charged upon the 
 distiller about 67 cents per gallon. 
 
 By the act of June 6, 1872, taking effect August 1, 1872, the 
 barrel and grain capacity taxes and the reimbursement pro- 
 vision were repealed, and the tax was made 70 cents per gallon, 
 being only an actual addition of about 3 centB per gallon. By 
 the act of March 3, 1875, increase was made to 90 cents per gal- 
 lon. August 28, 1894, the tax was again increased to $1.10 per 
 gallon. 
 
 Stamps first required in payment of tax on spirits by the act 
 of July 20, 1868 (15 Stat., 125), and went into use November 2, 
 1868. (Circular of Sept. 17, 1868.) 
 
 The act of Congress approved July 20, 1868, imposing a tax 
 on distilled spirits, is not unconstitutional. The tax imposed 
 upon the distiller is in the nature of an excise, and the only 
 limitation upon the power of Congress in the imposition of taxes 
 of this character is that they shall be "uniform throughout the 
 United States." (United States v. Singer, 15 Wall.) Ill; Same 
 v. Van Buskirk, 15 Wall., 123.) 
 
DISTILLED SPIRITS. 149 
 
 Theory of Government supervision over distilleries. (United 
 States v. Parker, Mason & Co. et. al., 21 Int. Kev. Rec, 245.) 
 
 Persons having interest in distillery liable. (United States v. 
 Howard, 11 Int. Rev. Rec, 119.) 
 
 Lien can not be divested by transfer of title. (Milan Distill- 
 ing Company i>i Tillson, collector, 26 Int. Rev. Rec., 5.) 
 
 The soakage of spirits into distiller's packages, not being 
 included in the basis of computation, is not a part of the quan- 
 tity upon which the tax is levied, and, consequently, when 
 extracted from the empty barrels, it is spirits on which the 
 lawful tax has net been paid, and is subject to taxation. 
 (Corning & Co. v. Hunter, collector, U. S. Circuit Court of 
 Appeals (1898); 86 Fed. Rep., 913; Vol. 1, Treas. Dec, p. 522, 
 No. 19191.) 
 
 Stockholders in a distilling company individually liable for 
 taxes due from the corporation. (15 Op. Atty. Gen., 559 ; 23 Int. 
 Rev. Rec, 141.) 
 
 Municipal corporations engaged in distilling liable to tax. 
 (Salt Lake City v. Hollister, collector, 118 U. S., 256; 32 Int. Rev. 
 Rec, 158.) 
 
 Payment of tax on forfeited spirits by the marshal out of pro- 
 ceeds of sale ( § 3458) discharges liability of sureties on distillers' 
 warehousing bond for tax. (United States v. Ulrici, 111 U. S., 
 38; 30 Int. Rev. Rec, 111.) 
 
 The laws imposing taxes on distilled spirits are coextensive 
 with jurisdiction of United States. (§ 3448, p. 144.) 
 
 Domestic whisky returned from abroad. (26 Int. Rev. Rec, 
 50; 27 ibid., 333.) 
 
 Domestic spirits exported from the United States subject to 
 rate of duty equal to internal-revenue tax upon reimportation 
 of same into this country. (See § 2500.) 
 
 Where there is presumptive evidence that it was the intention 
 of the parties to return the spirits to United States, entry under 
 section 2500 not allowed. (35 Int. Kev. Rec, 358.) 
 
 [For opinion of Attorney-G eneral as to what constitutes an 
 exportation within contemplation of law see references under 
 § 3330.] 
 
 Domestic spirits returned to the United States and not admitted 
 under section 2500 as reimported spirits subject to internal-revenue 
 tax on full quantity contained in packages at time of withdrawal 
 from distillery warehouse. 
 
 The purchaser of spirits deposited in the distillery warehouse 
 and sold subject to tax takes the property subject to the lien not 
 only of the tax levied pursuant to the report of the distiller, but 
 to any additional tax that may be assessed by the Commissioner 
 under the acts of Congress. (Hartman v. Bean, 99 U. S. (9 Otto), 
 393; 25 Int. Rev. Rec, 141.) 
 
 " We find no provision in any part of the internal-revenue laws 
 giving countenance to the idea that a sheriff has the right to 
 enter a bonded warehouse of the United States and seize spirits 
 held therein for Government tax, as the property of the defend- 
 ant, in an execution in his hands, even though he may offer. to pay 
 the tax." (McCullough v. Large et al., 30 Int. Rev. Rec, 166.) 
 
 Section 61, act of August 28, 1894, providing for exemption 
 from tax ot alcohol to be used in the arts or medicinal com- 
 pounds, etc, was repealed by the following act of June 3, 1896 : 
 
 "Sec. 1. That section sixty-one of an act entitled "An act to 
 reduce taxation, to provide revenue for the Government, and 
 for other purposes," which became a law August twenty-eighth, 
 eighteen hundred and ninety-four, be, and the same is hereby, 
 repealed. 
 
 "Sec. 2. That a joint select committee is hereby authorized, 
 to consist of three Senators to be appointed by the presiding 
 officer of the Senate, and three Members of the House of Rep- 
 resentatives to be appointed by the Speakerof the House, which 
 select committee shall consider all questions relating to the use 
 of alcohol in the manufactures and arts free of tax, and to re- 
 port their conclusions to Congress on the first Monday in De- 
 cember, eighteen hundred and ninety-six. 
 
150 DISTILLED SPIRITS. 
 
 "Said joint select committee is authorized to sit, by subcom- 
 mittee or otherwise, during the recess or session of Congress, at 
 such times and places as they deem advisable; to summon wit- 
 nesses, administer oaths, print testimony or other information, 
 and to employ such stenographic, clerical, and other assistance 
 i as may be necessary, one-half of the expense to be paid from 
 
 the contingent fund of the Senate and one-half from the con- 
 tingent fund of the House of Representatives." 
 
 The grant in the act of August 28, 1894, was the right to a re- 
 bate on alcohol used "under regulations to be prescribed by 
 the Secretary of the Treasury." There was no vested right 
 unless the alcohol was used under such regulations. The fail- 
 ure of the Secretary to prescribe regulations will not supply the 
 essential element. 
 
 The fact that the Secretary reported to Congress his failure 
 to prescribe regulations and that Congress repealed section 61 
 of the act may be regarded as legislative construction. (Dun- 
 lap & Co. r. United States, 33 Ct. Clms., 135.) 
 
 The grant was conditional on use, in compliance with regula- 
 tions to be prescribed, in the absence of which regulations the 
 right did not so vest as to create a cause of action by reason of 
 the unregulated use. (Dunlap v. United States, 173 U. S., 65.) 
 
 [SEC. 3251ft.] Act of March S, 1891 (26 Stat., 1050). An act making 
 appropriations for the Department of Agriculture. * " " That any 
 manufacturer of sugar from sorghum may remove from dis- 
 tillery warehouses to factories used solely for the manufac- 
 ture of such sugar from sorghum distilled spirits in bond 
 free of tax, to be used solely in such manufacture of sugar 
 ■withdrawal from sorghum ; that all distilled spirits removed as herein 
 spirits 01 used in authorized shall be of au alcoholic strength of not less 
 the manufacture than one hundred and sixty per centum proof, and may be 
 sorghuml from removed, stored, and used in the manufacture of sugar 
 from sorghum, and when so used may be recovered by 
 redistillation in the sugar factory of such sugar manufac- 
 turer under such bonds, rules, and regulations for the pro- 
 tection of the revenue and the accomplishment of the 
 purposes herein expressed as the Commissioner of Internal 
 Eevenue with the approval of the Secretary of the Treasury 
 may prescribe. 
 Penalty. Any person who removes or uses distilled spirits in vio- 
 
 lation of this provision, as [or] the regulations issued pur- 
 suant thereof, shall, ou conviction thereof, be fined not less 
 than one thousand dollars nor more than five thousand dol- 
 lars for each offense, and the spirits and the premises on 
 which such spirits are used shall be forfeited to the United 
 States. * * * 
 t ^* ing r 8 " b " Sec. 3252. Every person who adds or causes to be added 
 flo™tious° proof? any ingredient or substance to any distilled spirits before 
 penalty. the tax is paid thereon, for the purpose of creating a ficti- 
 
 tious proof, shall be fined not less than one hundred dol- 
 lars nor more than one thousand dollars for each cask or 
 package so adulterated, and imprisoned not less than three 
 months nor more than two years; and every such cask or 
 package, with its contents, shall be forfeited to the United 
 States. 
 Tax on spirits Sec 3253. The tax upon any distilled spirits removed 
 dtpos T it d to 1 wa re t from the place where they were distilled and not deposited 
 house; assess- i n bonded warehouse as required by law, shall, at any 
 time, when knowledge of such fact is obtained by the Com- 
 missioner of Internal Eevenue. be assessed by him upon 
 the distiller of the same, and returned to the collector, who 
 
DISTILLED SPIRITS. 151 
 
 shall immediately demand payment of such tax, and, upoD 
 the neglect or refusal of payment by the distiller, shall pro- 
 ceed to collect the same by distraint. But this provision 
 shall not exclude any other remedy or proceeding provided 
 by law. 
 
 This section also applies to fruit distillers who sell spirits 
 without payment of tax. 
 
 (See also § 8, act of March 3, 1877, providing similar remedy 
 in certain cases as to brandy made from apples, peaches, or 
 grapes, page 213.) 
 
 The United States Supreme Court held that "a municipal cor- 
 poration can not, any more than any other corporation or pri- 
 vate person, escape the taxes due on its property, whether 
 acquired legally or illegally, and it can not make its want of 
 legal authority to engage in a particular transaction or business 
 a shelter from the taxation imposed by the Government on such 
 business or transaction by whomsoever conducted." (Salt Lake 
 City v. Hollister, 118 U. S., 256; 32 Int. Rev. Rec, 158.) 
 
 Sec. 3254. All products of distillation, by whatever name Productsofais- 
 known, which contain distilled spirits or alcohol, on which £gt P Mt8 0Iltain ' 
 the tax imposed by law has not been paid, shall be con- 
 sidered and taxed as distilled spirits. 
 
 SEC. 3255, as amended oy act of June S, 1896 {29 Stat. 195), The fr ^ r ™ d / ™ a e d 3 e 
 
 Commissioner of Internal Revenue, with the approval of peaches, grapes', 
 
 the Secretary of the Treasury, may exempt distillers of eto ' 
 
 brandy made exclusively from apples, peaches, grapes, 
 
 pears, pineapples, oranges, apricots, berries or prunes from 
 
 any provision of this title relating to the manufacture of 
 
 spirits, except as to the tax thereon, when in his judgment 
 
 it may seem expedient to do so. 
 
 Act of March 3, 1877, relating to the production of grape 
 brandy (special bonded warehouses), p. 210. 
 
 Act of October 18, 1888, relating to production of brandy made 
 from apples or peaches, p, 214. 
 
 By virtue of the authority contained in section 3255, as 
 amended, the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury, has exempted distill- 
 ers of brandy made exclusively from apples, peaches, grapes, 
 pears, pineapples, oranges, apricots, berries or prunes from the 
 following provisions of law, to wit : 
 
 From all the provisions of sections 3262, 3263, 3267, 3269, 3271, 
 3273, 3275, 3279, 3284, 3285, 3294, 3302, 3310, 3318, Revised Statutes, 
 and from portions of the following-named sections, to wit: 
 
 So much of section 3259 as requires the distiller to state in 
 his notice the number of mash tubs and fermenting tubs and the 
 cubic contents of each tub; the number of receiving cisterns 
 and the cubic contents of each cistern ; the number ot hours in 
 which the distiller will ferment each tub of mash or beer ; and a 
 particular description of the lot or tract of land on which the 
 distillery is situated. So much of section 3266 as provides that 
 no person shall use any still, boiler, or other vessel for the pur- 
 pose of distilling, in any shed, yard, or inclosure connected with 
 any dwelling house. From all of sections 3303, 3305, and 3307, 
 except so much thereof as provides for the keeping of a book or 
 books in the manner to be prescribed by the Commissioner of 
 Internal Revenue ; the preservation of such book or books for 
 the inspection of revenue officers and the penalties pertaining 
 thereto, and the making of returns : Provided, however, That the 
 manner of making such returns shall be as prescribed in these 
 regulations. So much of section 3264 as provides that 45 or 60 
 gallons of mash or beer brewed or fermented from grain shall 
 represent not less than 1 bushel of grain, and 7 gallons of mash 
 or beer, brewed or fermented from molasses, shall represent not 
 less than 1 gallon of molasses. 
 
152 DISTILLED SPIRITS. 
 
 From all of the provisions of sections 3287 and 3293, except so 
 much thereof as requires that all distilled spirits shall be drawn 
 into casks and shall be gauged, proved, and marked by a United 
 States ganger, by cutting on the cask containing such spirits, in 
 a manner to be prescribed, the quantity in wine gallons and in 
 proof gallons of the contents of such cask, and the serial num- 
 ber of the package in progressive order. ' 
 
 From so much of section 3295 as provides for the receiving of 
 an order from the collector for the removal of spirits from dis- 
 tillery warehouse, and from so much thereof as requires that 
 the affixing of the tax-paid stamp and the cutting or burning of 
 the serial number of the stamp shall be done by the gauger. 
 
 From so much of section 3244 as requires that spirits purified 
 or refined in the original course of manufacture must be by con- 
 tinuous distillation through continuous closed vessels and pipes 
 until the manufacture thereof is complete ; and further, from so 
 much of the provisions of said section as would render such dis- 
 tillers liable as rectifiers in consequence of the addition of burnt 
 sugar to their product while on the distillery premises and in 
 the original packages. But the burnt sugar must be added to 
 the brandy in the presence of the United States gauger after the 
 brandy has been gauged and before the tax-paid stamp is affixed. 
 
 See also Internal Revenue Circular, No. 545, permitting, under 
 certain conditions, the sugar to be added to the brandy in bulk. 
 (Vol. 2, Treas. Dec. (1899), No. 21608.) 
 
 From so much of section 3309, as amended, as requires that a 
 less number of hours than twenty-four shall be reckoned as a 
 full day in estimating the spirit-producing capacity of a distil- 
 lery when the number of hours operated during the month is 
 less than twenty-four or exceeds a full day or days by a less 
 number than twenty-four. 
 
 From so much of section 3311 as requires the collector, upon 
 receipt of notice from the distiller, to place upon fermenting 
 tubs close-fitting covers for the purpose of reducing the pro- 
 ducing capacity of the distillery. 
 
 From so much of the provisions of section 62 of the act of 
 August 28, 1894 [$ 3318aJ, as provides "That he (every distiller) 
 shall be required to keep the book prescribed by section thirty- 
 three hundred and eighteen of the Revised Statutes of the 
 United States, or so much as' shall show the date when he 
 sent out any spirits, the serial numbers of the packages contain- 
 ing same, the kind and quality of the spirits in wine gallons 
 and taxable gallons, the serial numbers of the stamps on the 
 packages, and the name and residence of the person to whom 
 sent ; and the provisions of section 5 of an act entitled 'An act 
 to amend the laws relating to internal revenue,' approved 
 March fifth, eighteen hundred and seventy-nine, as to tran- 
 scripts, shall apply to such books. Any failure, by reason of 
 refusal or willful neglect, to furnish the transcript by him shall 
 subject the spirits owned or distilled by him to forfeiture." 
 
 Regulations, Series 7, No. 7, Revised, Supplement No. 1, issued 
 June 22, 1896, relative to the distillation of brandy made 
 exclusively from apples, peaches, grapes, pears, pineapples, 
 oranges, apricots, berries, or prunes; and Regulations, Series 7, 
 No. 5, revised September 1, 1899. 
 
 For regulations as to assessing the tax on "fruit" brandy in 
 default of payment, see Regulations, Series 7, No. 7, Revised, 
 Supplement No. 1, page 15, as modified by Department Circular 
 No. 19, Internal Revenue No. 471, January 30, 1897. (43 Int. Rev. 
 Rec, 61. ) 
 
 tajldlilv ™m£ [ SEC - 3255f '-] Section 5 of the act of March 1, 1879. {20 Stat., 327.) 
 producing capac- * * * The Commissioner of Internal Kevenue, with the 
 ioBs^ro^pifS approval of the Secretary of the Treasury, may exempt 
 or ieaa; exemp- distillers whose distilleries have a daily spirit-producing 
 tion9 - capacity of thirty gallons of proof spirits, or less, from such 
 
 of the provisions of existing law in regard to grain distill- 
 eries which require the process of distillation to be carried 
 on through continuous closed vessels and pipes, or which 
 
DISTILLED SPIRITS. 
 
 153 
 
 require the cisterns to be connected with the outlet of the 
 worm or condenser by suitable pipes or other apparatus or 
 which require certain clear spaces about the cisterns and 
 other vessels of the distillery, or which require thedistillers 
 to have or furnish a plan of the distillery, as he may deem 
 proper. 
 
 Under the authority given by this section distillers whose 
 distilleries have a daily spirit-producing capacity of 30 gallons 
 of proof spirits or less, as estimated and determined by a survey 
 made according to law, are exempted — 
 
 (1) From so much of the provisions of section 3263 as require 
 a plan of the distillery to be had or furnished by the distiller: 
 
 (2) From so much of the provisions of sections 3267 and 3269 
 as require that the open or clear spaces above, below, or around 
 the receiving cisterns, wood still, doubler, and worm tanks 
 shall be of any greater extent or dimensions than is necessary 
 to afford a clear, distinct, and uninterrupted view around, 
 above, and beneath each of said vessels or utensils. 
 
 Sec. 3256. Whenever any person evades, or attempts to Evading tax; 
 evade, the payment of the tax on any distilled spirits, in penalty ' 
 any manner whatever, he shall forfeit and pay double the 
 amount of the tax so evaded or attempted to be evaded. 
 
 (See § 3296, p. 184.) 
 Sec. 3257. Whenever any person engaged in carrying on Distiller de- 
 the business of a distiller defrauds or attempts to defraud [empt£| tl lt 
 the United States of the tax on the spirits distilled by him, fraud United 
 or of any part thereof, he shall forfeit the distillery and dis- ^u ° f ta * ° n 
 tilling apparatus used by him, and all distilled spirits and 
 all raw materials for the production of distilled spirits found 
 in the distillery and on the distillery premises, and shall be 
 fined not less than five hundred dollars nor more than five 
 thousand dollars, and be imprisoned not less than six months 
 nor more than three years. 
 
 See section 3281, p. 167, and citations thereunder. See section 
 3230, p. 112, as to nolle prosequi of prosecutions under section 3257. 
 
 It is sufficient in the indictment to allege the offense in the 
 language of the statute where this so defi ned the act or acts 
 constituting the offense as to give to the defendant information 
 of the nature and cause of the accusation. (United States i>. 
 Staton, 25 Int. Rev. Rec, 10.) 
 
 "In this case it was not necessary, under section 3257, to set 
 forth the particular means by which the claimant defrauded or 
 attempted to defraud the United States of the tax or to specify 
 the particular spirits covered by the tax. * * * 
 
 "It was not necessary to aver in the information that the dis- 
 tilled spirits fonnd on the claimant's distillery premises and 
 seized were distilled by him or were the product of his dis- 
 tillery, or that the distillery apparatus was wrongfully used, 
 because section 3257 does not make these facts elements of the 
 causes of forfeiture denounced by it. 
 
 "The only necessary elements are that the person shall be en- 
 gaged in carrying on the business of a distiller, and that he shall 
 defraud or attempt to defraud the United States of the tax on 
 the spirits distilled by him. The forfeiture is to be enforced by 
 a civil suit in rem and the fine and imprisonment in a criminal 
 proceeding." (Coffey v. United States, 32 Int. Rev. Rec, 39; 
 116 U.S., 427.) 
 
 One who has been fined and imprisoned under section 3257, for 
 illicit distilling, is estopped to claim as his own the distillery 
 and spirits forfeited thereby; and such a conviction is not a 
 bar to the proceeding in rem required by section 3453 to declare 
 and perfect the forfeiture. (United States v. Three Copper 
 Stills, etc. (1890) 47 Fed. Rep., 495.) 
 
 Forfeiture. 
 
 Penalty. 
 
154 
 
 DISTILLED SPIRITS. 
 
 Registry of Sec. 3258. Every person having in his possession or cus- 
 tody, or under his control, any still or distilling apparatus 
 set up, shall register the same with the collector of the dis- 
 trict in which it is, by subscribing and filing with him 
 duplicate statements, in writing, setting forth the particu- 
 lar place where such still or distilling apparatus is set up, 
 the kind of still and its cubic contents, the owner thereof, 
 his place of residence, and the purpose for which said still 
 or distilling apparatus has been or is intended to be used ; 
 one of which statements shall be retained and preserved 
 by the collector, and the other transmitted by him to the 
 Commissioner of Internal Eevenue. Stills and distilling 
 apparatus shall be registered immediately upon their being 
 set up. 
 
 Forfeiture. Every still or distilling apparatus not so registered, 
 together with all personal property in the possession or 
 custody, or under the control of such person, and found in 
 the building, or in any yard or inclosure connected with 
 the building in which the same may be set up, shall be 
 forfeited. 
 
 Penalty. And every person having in his possession or custody, or 
 
 under his control, any still or distilling apparatus set up 
 which is not so registered, shall pay a penalty of five hun- 
 dred dollars, and shall be fined not less than one hundred 
 dollars, nor more than one thousand dollars, and imprisoned 
 for not less than one month, nor more than two years. 
 
 The requirements of this section apply to all stills "set up/' 
 of whatever size, and for whatever purpose intended. (22 Int. 
 Rev. Rec, 397; 36 Int. Rev. Rec., 285.) 
 
 Stills used for distillation of brandy from fruit are required 
 to be stamped with a number, as, for example, "2 Ga., 456," 
 the letters and figures to be not less than three-eighths of an 
 inch long. (Series 7, No. 7, Revised February 19, 1895 — Supple- 
 ment No. 1.) 
 
 AVhile there is no tax imposed by the internal-revenue laws 
 on oils distilled from herbs, yet stills used in such distillation 
 (if they are such as could be used in the production of the spirits 
 defined by these laws) must, immediately upon being set up, be 
 registered with the collector under section 3258, Revised Stat- 
 utes. (Vol. 1, Treas. Dec. (1898), No. 19192. ) 
 
 Notice of inten- Sec. 3259. Every person engaged in, or intending to be 
 b°8ine°ss Ca of y a?° engaged in, the business of a distiller or rectilier, shall give 
 tiiier or reotmer. notice in writing, subscribed by him, to the collector of the 
 district wherein such business is to be carried on, stating 
 his name and residence, and, if a company or firm, the name 
 and residence of each member thereof, the name and resi- 
 dence of every person interested or to be interested in the 
 business, the precise place where said business is to be car- 
 ried on, and whether of distilling or rectifying; and if such 
 business is carried on in a city, the residence and place of 
 business shall be indicated by the name of the street and 
 number of the building. In case of a distiller, the notice 
 shall also state the kind of stills and the cubic contents 
 thereof, the number and kind of boilers, the number of mash- 
 tubs and fermenting-tubs, the cubic contents of each tub, 
 the number of receiving-cisterns, the cubic contents of each 
 cistern, the number of hours in which the distillery will 
 ferment each tub of mash or beer, the estimated quantity 
 
DISTILLED SPIRITS. 155 
 
 of distilled spirits which the apparatus is capable of dis- 
 tilling every twenty-four hours, a particular description of 
 the lot or tract of land on which the distillery is situated, 
 and of the buildings thereon, including their size, material, 
 and construction ; and that said distillery premises are not 
 within six hundred feet, in a direct line, of any premises 
 authorized to be used for rectifying or refining distilled 
 spirits by any process. 
 
 In case of a rectifier, the notice shall state the precise 
 place where such business is to be carried on, the name and 
 residence of every person interested or to be interested in 
 the business, the process by which the applicant intends to 
 rectify, purify, or refine distilled spirits, the kind and cubic 
 contents of any still used or to be used for such purpose, 
 the estimated quantity of spirits which can be rectified, 
 purified, or refined every twenty-four hours in such estab- 
 lishment, and that said rectifying establishment is not 
 within six hundred feet, in a direct line, of the premises of 
 any distillery registered for the distillation of spirits. 
 
 In case of any change in the location, form, capacity, 
 ownership, agency, superintendency, or in the persons 
 interested in the business of such distillery or rectifying 
 establishment, or in the time of fermenting the mash or 
 beer, notice thereof, in writing, shall be given to the said 
 collector or proper deputy collector of the district within 
 twenty-four hours after such change; and any deputy col- 
 lector receiving such notice shall immediately transmit the 
 same to the collector of the district. Every notice required 
 by this section shall be in such form, and shall contain such 
 additional particulars, as the Commissioner of Internal 
 Revenue may, from time to time, prescribe. 
 
 Every person who fails or refuses to give such notice shall Penalt y- 
 pay a penalty of one thousand dollars, and shall befined not 
 less than one hundred dollars nor more than two thousand 
 dollars; and every person who gives a false or fraudulent 
 notice shall, in addition to such penalty or fine, be impris- 
 oned not less than six months nor more than two years. 
 
 Section 7, act of March 1, 1879, requirement as to rectifier's 
 bond, repealed by section 9, act of May 28, 1880 (21 Stat., 145). 
 
 Successions and changes of name or style of distillers. (Int. 
 Rev. Circular No. 524, Vol. 1, Treas. Dec. (1899), No. 20835.) 
 
 SEC. 3260, as amended ly section 1, act of May 28, 1880 (21 Stat. 145), 
 Every person intending to commence or to continue the Diatuiertogi™ 
 business of a distiller shall, on filing with the collector his bond- 
 notice of such intention, and before proceeding with such 
 business, and on the first day of May of each succeeding 
 year, execute a bond in the form prescribed by the Com- 
 missioner of Internal Eevenue, conditioned that he shall 
 faithfully comply with all the provisions of law relating to 
 the duties and business of distillers, and shall pay all pen- 
 alties incurred or fines imposed on him for a violation of any 
 of the said provisions; and that he shall not suffer the lot 
 or tract of land on which the distillery stands, or any part 
 thereof, or any of the distilling apparatus, to be incumbered 
 by mortgage, judgment, or other lien, during tbe time in 
 which he shall carry on said business. Said bond shall be 
 
156 DISTILLED SPIRITS. 
 
 with, at least two sureties, approved by the collector of the 
 district, and for a penal sum not less than * the amount 
 of tax on the spirits that can be distilled in his distillery 
 during a period of fifteen days. But in no case shall the bond 
 exceed the sum of one hundred thousand dollars. 
 
 The collector may refuse to approve said bond when, in 
 his judgment, the situation of the distillery is such as would 
 enable the distiller to defraud the United States; and in 
 case of such refusal the distiller may appeal to the Com- 
 missioner of Internal Eevenue, whose decision in the matter 
 
 xewbond. shall be final. A new bond shall be required in case of 
 the death, insolvency, or removal of either of the sureties, 
 and may be required in any other contingency at the discre- 
 tion of the collector or Commissioner of Internal Revenue. 
 Every person who fails or refuses to give the bond here- 
 inbefore required, or to renew the same, or who gives any 
 false, forged, or fraudulent bond, shall forfeit the distillery, 
 distilling-apparatus, aud all real estate and premises con- 
 
 penaity. nected therewith, and shall be fined not less than five hun- 
 dred dollars nor more than five thousand dollars, and 
 imprisoned not less than six months nor more than two 
 years. 
 
 See notes under section 3262, p. 157. 
 
 Suit should be first brought on warehousing bonds to recover 
 tax on spirits before resorting to the distiller's bond. (Vol. 1 
 Treas. Dec. 1899, No. 20920.) 
 
 Sureties not liable when business is carried on at a place other 
 than that mentioned in bond. ( United States r. Boecker et al., 
 21 Wall, 652; 21 Int. Rev. Keo.,78.) 
 
 The defendants in a suit on a distiller's bond, instituted for 
 the recovery of internal-revenue taxes assessed under section 
 3253, Revised .Statutes, have no legal righttotheuse at thetiial 
 of the reports, documents, and other papers on file in the office 
 of the Commissioner of Internal Revenue, upon which the Com- 
 missioner acted in making the inquiries and determinations con- 
 templated by section 3182, Revised Statutes, and from which he 
 derived the information that, in whole or in part, formed the 
 basis of the assessment. Nor has the court authority to compel 
 the production of such papers. (16 Op. Atty. Gen., 24.) 
 
 It is a settled principle of law that where a bond contains con- 
 ditions, some of which are legal and others illegal, and they are 
 severable and separable, the latter may be disregarded and the 
 former enforced. (United States v. Hodson (1870), 10 "Wall., 
 395.) 
 
 It is not competent for a public officer to vary or in any way 
 change the terms of the distiller's bondrequired by law ; though 
 such an agreement or pledge may bind him individually, it is 
 as to the Government inoperative and void. (United States v. 
 Bicket et al., 16 Int. Rev. Rec, 85.) 
 
 Liability of surety not to be extended beyond the terms of the 
 contract. When, after a bond had been signed by two sureties 
 with the understanding between them and the obligor and 
 obligee that it was to be signed by a third surety whose name 
 was written in the bond, the name of the third surety was 
 altered in the body of the instrument, with the knowledge of 
 the obligee, by the substitution of a different surety, who then 
 signed the bond : Held, that the two sureties were discharged. 
 (United States v. O'Neill and others, 30 Int. Rev. Rec, 127.) 
 
 Opening judgment; new trial; distiller's bond A federal 
 court has no power to open a judgment against the surety on a 
 distiller's bond and grant a new trial, upon the ground that 
 certain facts, existing when the case was tried, were not then 
 put in evidence. (United States v. Millinger et al., 7 Fed. Ren.. 
 187.) ■ 
 
DISTILLED SPIRITS. 157 
 
 fSBC. 3260a] Section 67, act of August 28, 1894 (28 Stat., 509). That re £ 8 g^ t ° rB ™^ 
 
 whenever any person intending to commence or to continue bond of°d?stmer 
 the business of a distiller shall execute a bond under the in certain cases- 
 provisions of section thirty-two hundred and sixty of the 
 Eevised Statutes of the United States, and file the same with 
 the collector of internal revenue for the district in which he 
 proposes to distill, the collector may refuse to approve said 
 bond if the person offering the same shall have been pre- 
 viously convicted, in a court of competent jurisdiction, of 
 any fraudulent noncompliance with any of the provisions 
 of law relating to the duties and business of distillers, or 
 if the Commissioner of Internal Revenue, with the approval 
 of the Secretary of the Treasury, shall have compromised 
 such an offense with the person upon the payment of pen- 
 alties or otherwise, and, in case of such refusal, the person 
 so proposing to distill may appeal to the Commissioner of 
 Internal Revenue, whose decision in the matter shall be 
 final. 
 
 Sec. 3261. No collector shall approve the bond of any a B ™^ottoi,e 
 distiller until all the requirements of the law and all regu- {^and reguu- 
 lations made by the Commissioner of Internal Revenue in *jg|| w ^ com " 
 relation to distilleries, in pursuance thereof, have been com- 
 plied with. 
 
 Every collector who violates this provision shall forfeit Penalty ag«inst 
 and pay two thousand dollars, and be dismissed from office. ™ ec or ' 
 
 SEC. 3262, as amended by section 2, act of May 28, 1880 (21 Stat, 145). Distiller must 
 
 No bond of a distiller shall be approved, unless he is the b . e 0, ™ er in . fee - 
 
 „ . , . . rl » ... simple, or have 
 
 owner in fee, unincumbered by any mortgage, judgment, written consent 
 or other lien, of the lot or tract of land on which the dis- ofowner . etc - 
 tillery is situated, or unless he flies with the collector, in con- 
 nection with his notice, the written consent of the owner 
 of the fee, and of any mortgagee, judgment-creditor, or 
 other person having a lien thereon, duly acknowledged, 
 that fhe premises may be used for the purpose of distilling 
 spirits, subject to the provisions of law, and expressly stip- 
 ulating that the lien of the United States for taxes and pen- 
 alties shall have priority of such mortgage, judgment, or 
 other incumbrance, and that in case of the forfeiture of the 
 distillery premises, or of any part thereof, the title of the 
 same shall vest in the United States, discharged from such 
 mortgage, judgment, or other incumbrance. 
 
 In any case where the owner of a distillery or distilling- 
 apparatus, erected prior to the twentieth day of July, eight- 
 een hundred and sixty-eight, has only an estate for a term 
 of years or other estate less than fee-simple in the lot or tract 
 of land on which the distillery is situated, the evidence of 
 title to which shall have been duly recorded prior to that 
 date; or in like case, where the lease or other evidence of 
 title is held but was not required by the laws of the State to 
 be recorded in order to be valid at the time of its execution ; 
 or in any case of such prior erection where the title was 
 then, and has continued to be, in litigation ; or in any case 
 of such prior erection where such owner is possessed of the 
 fee, but incumbered with a mortgage executed and duly 
 recorded prior to said twentieth of July, eighteen hundred 
 and sixty-eight, and not due, or in any case of such prior erec- 
 
158 DISTILLED SPIRITS. 
 
 tion where the fee is held by a feme-covert, minor, person of 
 unsoundmind,orotherpersonincapableofgivingconsent,as 
 hereinbefore required, the value of such lot or tract of land, 
 together with the building and distilling-apparatus, shall 
 be appraised in the manner to be prescribed by the Commis- 
 sioner of Internal Eevenue; and the collector may, at the 
 discretion of the Commissioner, be authorized to accept, in 
 lieu of the said written consent of the owner of the fee, the 
 bond of such distiller, in such form as the Commissioner 
 may prescribe, with not less than two sureties, conditioned 
 that in case the distillery, distilling-apparatus, or any part 
 thereof, shall by final judgment be forfeited for the viola- 
 tion of any of the provisions of law, the obligors shall pay 
 the amount stated in said bond. Said sureties shall be resi- 
 dents of the collection-district or county, or of an adjoining 
 county in the same State in which the distillery is situated, 
 and owners of unincumbered real estate in said district or 
 county, or adjoining county, equal to such appraised value, 
 and the penal sum of said bond shall be equal to the 
 appraised value of said let or tract of laud together with 
 the buildings and distilling apparatus: 
 
 Provided, That in case of any distillery sold at judicial or 
 other sale in favor of the United States, a bond may be 
 taken at the discretion of the Commissioner of Internal- 
 Eevenue, in lieu of the written consent required by this sec- 
 tion, and the person giving such bond may be allowed to 
 operate such a distillery during the existence of the right 
 of redemption from such sale, on complying with all the 
 other provisions of law. 
 
 And provided also, That the collector may at any time, at 
 the discretion of the Commissioner, accept such bond as is 
 authorized to be given by the distiller in lieu of the written 
 consent of the owner of the fee in the case of a distillery erected 
 prior to July twentieth, eighteen hundred and sixty-eight, 
 notwithstanding such distillery has since then been increased 
 by the addition of land or buildings adjacent or contiguous 
 thereto, not owned by the distiller himself in fee; such bond to 
 be for and in respect of such addition only, if the distillery be 
 one which the distiller owns in fee or in respect to which he has 
 procured the written consent of the owner of the fee or other 
 incumbrance, otherwise to be for and in respect of the entire 
 distillery as increased by such additions. 
 
 A corporation may carry on the business of distilling in its cor- 
 porate capacity. (15 Op. Atty. Gen., 230; 23 Int. Rev. Rec, 141.) 
 
 Bond not liable for tax when spirits are forfeited and sold sub- 
 ject to tax. (United States v. Ulrici et al., 111 U. S., 38 ; 30 Int. 
 Rev. Rec, 111.) 
 
 Bond valid though not in form prescribed. (United States v. 
 Hodson, 10 Wall., 395; 12 Int. Rev. Rec, 213; United States v. 
 Mynderso, 12 ibid., 104; 14 ibid., 180.) 
 
 Liability of sureties when distillery premises are encumbered. 
 (Osborne v. United States, 19 Wall., 577; 20 Int. Rev. Rec. ,126.) 
 
 Sureties not liable when distillery is carried on at a place 
 other than that mentioned in bond. (United States r. Boecker 
 et al, 21 Wall., 652; 21 Int. Rev. Rec, 78.) 
 
 Laches of officers does not relieve sureties. (United States v. 
 Hosmer et al., 21 Int Rev. Rec, 14; Hart v. United States, 5 
 Otto., 316; Minturn v. United States, 16 ibid., i31; 29 Int. Rev. 
 Rec, 34.) 
 
DISTILLED SPIRITS. 159 
 
 Stockholders of a corporation engaged in distilling can not be 
 accepted a a sureties. (16 Op. Atty. Gen., 10: 24 Int. Rev. Rec, 
 153.) 
 
 Married women giving bond. (United States v. Garlinghouse 
 et al., 4 Ben., 194: 11 Int. Rev. Rec, 11.) 
 
 Distiller's bond, effect of surety signing upon condition an- 
 other name is added. (Dair i). United States, 16 Wall., 1; 18 Int. 
 Rev. Rec, 10.) 
 
 In order to enforce this lien suit in equity is necessary. (Mans- 
 field v. Excelsior Refinery Company ; 36 Int. Rev. Rec, 165 ; 135 
 U.S., 326.) 
 
 Recovery of fine, on distiller's bond. (United States v. Thomp- 
 son et al.; 37 Int. Rev. Rec, 160.) 
 
 Defenses on suits on bonds. — Validity of assessment. (Clink- 
 enbeardu. United States, 21 Wall., 65; 21 Int. Rev. Rec, 37.) 
 Compromise -with principal. (United States v. Chouteau, 102 
 U. S. 603; 27 Int. Rev. Rec, 49.) As to assessment being prima 
 faoie evidence only. (United States v. Rindskopf, 105 U. S., 418; 
 28 Int. Rev. Rec, 141.) 
 
 "The official bond of parties undoubtedly covers not merely 
 duties imposed by existing law, but duties belonging to and 
 naturally connected with their office or business imposed by 
 ■subsequent law." (United States v. Singer, 15 Wall., 112; 17 
 Int. Rev. Rec, 9. See also United States v. Powell, 14 Wall., 
 493 ; 17 Int. Rev. Rec, 18.) 
 
 In an action on a distiller's bond a verdict was rendered for 
 the full amount of the bond, subject to the opinion of the court 
 upon the question whether the sureties were entitled to a deduc- 
 tion from the verdict of the amount realized from the sale of the 
 distiller's personal property. Held, on a motion for judgment on 
 the verdict, that the judgment should be entered for the full 
 amount of the bond, the sum realized from the personal property 
 not being a legal offset. (United States v. Loeb et al., 14 Fed. 
 Rep., 688.) 
 
 The stealing of distilled spirits from a distillery warehouse by 
 reason of the omission of the internal-revenue officers to provide 
 sufficient locks on the doors affords no defense to an action on 
 the distiller's bond to pay the tax due on the spirits before their 
 removal and within three years from the date of entry. (United 
 States v. Witten, 143 U. S., 76; 38 Int. Rev. Rec, 46.) 
 
 Sec. 3263. Every distiller and person intending to engage Plan of diBtm- 
 in the business of a distiller shall, previous to the approval ery ' 
 of his bond, cause to be made, under the direction of the 
 collector of the district, an accurate plan and description, 
 in triplicate, of the distillery and distilling-apparatus, dis- 
 tinctly showing the location of every still, boiler, doubler, 
 worm-tub, and receiving-cistern, thecourseand construction 
 of all fixed pipes used or to be used in the distillery, and of 
 every branch and every cock or joint thereof, and of every 
 valve therein, together with everyplace, vessel, tub, or uten- 
 sil from and to which any such pipe leads, or with which it 
 communicates; also the number and location and cubic 
 contents of every still, mash-tub, and fermenting-tub, the 
 cubic contents of every receiving-cistern, and the color of 
 each fixed pipe, as required in this Title. One copy of said 
 plan and description shall be kept displayed in some con- 
 spicuous place in the distillery, and two copies shall be fur- 
 nished to the collector of the district, one of which shall be 
 kept by him, and the other transmitted to the Commissioner 
 of Internal Eeven ue. The accuracy of every such plan and 
 description shall be verified by the collector, the draughts- 
 man, and the distiller; and no alteration shall be made in 
 such distillery without the consent, in writing, of the col- 
 lector. Any alteration so made shall be shown on the 
 
160 DISTILLED SPIRITS. 
 
 original, or by a supplemental plan and description, and a 
 reference thereto noted on the original, as the collector may 
 direct; and any supplemental plan and description shall 
 be executed and preserved in the same manner as the 
 original. 
 
 Distillers whose distilleries have a daily spirit-producing 
 capacity of 30 gallons of proof spirits, or less, are exempted from 
 the provision requiring a plan. (§ 3255a, p. 151. ) 
 
 tilteri™ 7 " ° f di3 " SEC ' 326 ^ as amendedly sections, act of March 1, 1879. {SO Stat., S27.) 
 
 On receipt of notice that any person, firm, or corporation 
 wishes to commence the business of distilling, the collector, 
 or a deputy collector, to be designated by him, shall pro- 
 ceed in person, at the expense of the United States, with 
 the aid of an an assistant designated by the Commissioner 
 of Interual Revenue for the purpose of making surveys 
 of distilleries in that district, to make a survey of such 
 distillery for the purpose of estimating and determining 
 its true spirit-producing capacity for a day of twenty-four 
 hours. 
 
 In all surveys, forty-five gallons of mash or beer brewed 
 or fermented from grain shall represent not less than one 
 bushel of grain, and seven gallons of mash or beer brewed 
 or fermented from molasses shall represent not less than 
 one gallon of molasses, except in distilleries operating on 
 the sour mash principle, in which distilleries sixty gallons 
 of beer brewed or fermented from grain shall represent not 
 less than one bushel of grain. 
 
 A written report of such survey shall be made in tripli- 
 cate, of which one copy shall be delivered to the distiller, 
 one copy shall be retained by the collector, and one. copy 
 shall be transmitted to the Commissioner of Internal Reve- 
 nue, and the survey shall take effect upon the delivery of 
 such copy to the distiller. 
 Eeeurvey. Whenever the Commissioner is satisfied that any report 
 
 of the capacity of a distillery is incorrect or needs revision, 
 he shall direct the collector to make in like manner another 
 survey of said distillery, and the report thereof shall be 
 made and deposited as hereinbefore required: 
 
 Provided, That the survey of any distillery estimated and 
 stated by the distiller, in his notice of intention to distill, 
 as capable of distilling not more than one hundred and 
 fifty proof-gallons of distilled spirits every twenty-four 
 hours may be made by the collector or by a deputy col- 
 lector without the aid of an assistant; and that all surveys 
 made for the purpose of correcting clerical errors or errors 
 of computation existing in the report of a previous survey, 
 and all surveys made for the purpose of changing the true 
 spirit-producing capacity of any distillery for a day of 
 twenty-four hours as estimated and determined by a pre- 
 vious survey, but which surveys do not require the re- 
 measuring of the fermenting- tubs in a grain or molasses dis- 
 tillery, or the still or stills in a distillery of apples, peaches, 
 or grapes exclusively, may be made without taking the 
 measurements of the fermenting tubs or stills, as the case 
 may be, and without revisiting the distillery: 
 
DISTILLED SPIRITS. 161 
 
 And provided further, That the Commissioner of Internal 
 Eevenue may, whenever he shall deem it proper, designate 
 an officer, agent, or person other than" the collector or 
 deputy collector, to make, with or without the aid of a des- 
 ignated assistant, the surveys and resurveys hereinabove 
 provided for. 
 
 As to necessity of delivering a copy of the survey to a distiller 
 to fix his liability; survey binding on distiller. (Peabody t>. 
 Stark, 16 Wall., 240; 17 Int. Eev. Eec, 106. United States v. 
 Ferrary, 93 U. S. (3 Otto), 625; 22 Int. Eev. Eec, 394. Wright 
 v. United States, 108 U. S., 281.) 
 
 Sec. 3265. Any person who manufactures any still, boiler, Notice by man- 
 or other vessel to be used for the purpose of distilling, shall, stui. 
 before the same is removed from the place of manufacture, 
 notify in writing the collector of the district in which such 
 still, boiler, or other vessel is to be used or set up, by whom 
 it is to be used, its capacity, and the time when the same is 
 to be removed from the place of manufacture; and no such 
 still, boiler, or other vessel shall be set up without the per- 
 mit in writing of the said collector for that purpose; and^™ 1 ^'™'* 
 any person who sets up any such still, boiler, or other vessel, out g pOTmit. wl 
 without first obtaining a permit from the said collector of 
 the district in which such still, boiler, or other vessel is in- 
 tended to be used, or who fails to give such notice, shall pay 
 in either case the sum of five hundred dollars, and shall for- 
 feit the distilling apparatus thus removed or set up in vio- 
 lation of law. 
 
 Sec. 3266. No person shall use any still, boiler, or other Distilling on 
 
 , ,. ,-, j? ■. . ,.„. r -. -,..' t certain premises 
 
 vessel, for the purpose of distulmg, in any dwelling-house, prohibited; pen- 
 or in any shed, yard, or inclosure connected with any dwell- alt y- 
 ing-house. or on board of any vessel or boat, or in any build- 
 ing, or on any premises where beer, lager beer, ale, porter, or 
 other fermented liquors, vinegar, or ether are (is) manufac- 
 tured or produced, or where sugars or sirups are refined, or 
 where liquors of any description are retailed, or where any 
 other business is carried on ; or within six hundred feet in a 
 direct line of any premises authorized to be used for recti- 
 fying; and every person who does any of the acts prohib- 
 ited by this section, or aids or assists therein, or causes or 
 procures the same to be done, shall be fined one thousaud 
 dollars and imprisoned for not less than six months nor 
 more than two years, in the discretion of the court, for each 
 such offense: Provided, That saleratus may be manufac- 
 tured, or meal or flour ground from grain, in any building 
 or on any premises where spirits are distilled; but such 
 meal or flour shall be used only for distillation on the prem- 
 ises: Provided further, That any boiler used in generating 
 steam or heating water to be used in any distillery, may be 
 located in any other building or on any other premises to 
 be connected with such still or boiling-tubs, by suitable 
 pipes or other apparatus, or the steam from such boiler in 
 the distillery may be conveyed to other premises to be used 
 for manufacturing or other purposes. 
 
 Vinegar (§ 3282). See act of June 14, 1879, p. 171. 
 Eectifying within 600 feet, see section 3244, subsection third, 
 and section 3280 (8 Int. Eev. Eec, 73). 
 
 10228 11 
 
162 DISTILLED SPIRITS. 
 
 Distilling on premises where vinegar was manufactured. 
 (United States i\ Simmons 96 U.S. (6 Otto), 360; 24 Int. Rev., 
 Rec, 347). 
 
 Indictment under section 3266. (United States v. Malone, 9 
 Fed. Rep., 897). 
 
 The prohibition of a distillery within 600 feet of a rectifying 
 establishment is not an unwarrantable interference with the 
 use and disposition of property. If a business affords unusual 
 facilities for evading the Government tax, then Congress may 
 prescribe the modes, conditions, and limitations under which 
 that business can be transacted. (Mason v. Rollins, 2 Biss., 99). 
 
 tefnTiJTSner"- Sec. 3267. The owner, agent, or superintendent of any 
 »s. distillery established as hereinbefore provided, shall erect, 
 
 in a room or building to be provided and used for that pur- 
 pose, and for no other, and to be constructed in the manner 
 to be prescribed by the Commissioner of Internal Bev- 
 enue, two or more receiving-cisterns, each to be at least of 
 sufficient capacity to hold all the spirits distilled during 
 the day of twenty-four hours, into which shall be conveyed 
 all the spirits produced in said distillery; and each of said 
 cisterns shall be so constructed as to leave an open space 
 of at least three feet between the top thereof and the floor 
 or roof above, and of not less than eighteen inches between 
 the bottom thereof and the floor below, and shall be so 
 situated that the officer can pass around the same, and shall 
 be connected with the outlet of the worm or condenser by 
 suitable pipes or other apparatus, so constructed as always 
 to be exposed to the view of the officer, and so connected 
 and constructed as to prevent the abstraction of spirits 
 while passing from the outlet of the worm or condenser back 
 to the still or doubler, or forward to the receiving-cistern. 
 Such cisterns and the room in which they are contained 
 shall be in charge and under the lock and seal of the inter- 
 nal-revenue gauger designated for that duty; and all locks 
 and seals required by law shall be provided by the Commis- 
 sioner of Internal Revenue, at the expense of the United 
 States ; and the keys shall be in charge of the collector or 
 such gauger as he may designate. On the third day after 
 the spirits are conveyed into such cistern they shall be drawn 
 off into casks, under the supervision of such gauger, in the 
 presence of the store-keeper, and be removed directly to the 
 distillery warehouse; but on special application to the col- 
 lector by the owner, agent, or superintendent of any dis- 
 tillery, the spirits may be drawn off from the said cisterns, 
 under the supervision of the gauger, at any time previous 
 to the third day. 
 
 See [§ 3255a], allowing exemption from certain provisions of 
 this section in case of small distilleries. 
 
 The penalty for failing to comply with the requirements of 
 this section is provided by section 3456, p. 345. (United Statos 
 v. Wm. McKim & Co., 10 Int. Rev. Rec, 74.) 
 
 Question of intent considered. (Felton et al. v. United States, 
 96 U. S. (6 Otto), 699; 24 Int. Rev. Rec, 252.) 
 
 BreaMngiocks, Sec. 3268. Every person who destroys, breaks, injures, or 
 
 ff8ter° g eto?rpen° tara P ers witn an y !°ck or seal which maybe placed on any 
 
 aity. ' cistern-room or building by the duly authorized officers of 
 
 the revenue, or opens said lock or seal, or the door to said 
 
 cistern room or building, or in any manner gains access to 
 
DISTILLED SPIRITS. 163 
 
 the contents therein, in the absence of the proper officer, 
 shall be fined not less than five hundred dollars nor more 
 than five thousand dollars, and imprisoned not less than one 
 year nor more than three years. 
 
 Sec. 3269. The door of the furnace of every still or boiler Furnaces, tubs, 
 used in any distillery shall be so constructed that it may be tanks 6 ™' worm " 
 securely fastened and locked. The fermenting-tubs shall be 
 so placed as to be easily accessible to any revenue officer, 
 and each tub shall have distinctly painted thereon in oil- 
 colors its cubic contents in gallons and the number of the 
 tub. There shall be a clear space of not less than one foot 
 around every wood-still, and not less than two feet around 
 every doubler and worm-tank. 1 The doubler and worm- 
 tanks shall be elevated not less than one foot from the floor, 
 and every fixed pipe to be used by the distiller, except for 
 conveyance of water, or of spent mash or beer only, shall 
 be so fixed and placed as to be capable of being examined 
 by the officer for the whole of its length or course, and shall 
 be painted, and kept painted, as follows, that is to say: 
 Every pipe for the conveyance of mash or beer shall be 
 painted of a red color ; every pipe for the conveyance of low- 
 wines back into the still or doubler shall be painted blue; 
 every pipe for the conveyance of spirits shall be painted 
 black, and every pipe for the conveyance of water shall be 
 painted white. Whenever any fixed pipe is used by any Penalty. 
 distiller which is not painted or kept painted as herein di- 
 rected, or which is painted otherwise than as herein directed, 
 he shall forfeit the sum of one thousand dollars. 
 
 Sec. 3270. The Commissioner of Internal Revenue is Apparatus and 
 authorized to order and require such changes of or addi- as emng8 - 
 tions to distilling apparatus, connecting-pipes, pumps, or 
 cisterns, or any machinery connected with or used in or on 
 the distillery premises, or may require to be put on any of 
 the stills, tubs, cisterns, pipes, or other vessels, such fasten- 
 ings, locks, or seals as he may deem necessary. 
 
 Sec. 3271. Every distiller shall provide, at his own Distillery ware- 
 expense, a warehouse, to be situated on and to constitute a honse- 
 part of his distillery premises, and to be used only for the 
 storage of distilled spirits of his own manufacture until the 
 tax thereon shall have been paid; but no dwelling-house 
 shall be used for such purpose, and no door, window, or other 
 opening shall be made or permitted in the walls of such 
 warehouse leading into the distillery or into any other room 
 or building; and such warehouse, when approved by the 
 Commissioner of Internal Revenue, on report of the col- 
 lector, is hereby declared to be a bonded warehouse of the 
 United States, to be known as a distillery warehouse, and 
 shall be under the direction and control of the collector of 
 the district, and in charge of an internal-revenue store- 
 keeper, assigned thereto by the Commissioner. 
 
 The Government has a lien on spirits in warehouse for defi- 
 ciency tax, and a purchaser takes the property subject to the 
 lien. ' (Hartman v. Bean, 99 U. S., 393, 25 Int. Rev. Rec, 141.) 
 
 1 See section 3255a, p. 152, authorizing certain exemptions. 
 
164 DISTILLED SPIRITS. 
 
 Goods in the hands of the United States held for taxes can 
 not be attached by State officers. (Harris r. Dennie, 3 Pet., 292.) 
 
 Spirits in bond not liable to seizure by sheriff. (McCullough 
 v. Large et al., 20 Fed. Rep., 309; 30 Int. Rev. Rec, 166; Vol. 2, 
 Treas. Dec. (1899), No. 21710.) 
 
 Distilled spirits in a United States bonded warehouse can not 
 be seized under State process (1894). (21 Op. Atty. Gen., 73.) 
 
 Sheriff can sell without taking possession. (Kiel v. Harris, 
 31 Int. Rev. Rec, 408.) 
 
 Spirits in warehouse destroyed by fire, section 3221, p. 106. 
 (Farrellr. United States, 99 U. S., 221; 25 Int. Rev. Rec., 83; 
 Insurance Companies v. Thompson, 5 Otto, 517 ; United States 
 v. Alexander et al., 110 U. S., 325.) 
 
 Special bonded warehouses for fruit brandy. (See act of 
 March 3, 1877, p. 210, and act of October 18, 1888, p. 214.) 
 
 ho D u S S e8 le cL Wa be [SEO. 3271a]. Jet of January 8, 1S74 {IS Stat., 2)- That when 
 
 continued in use from death or any other cause there shall be any change in 
 haveoMurreHnth 6 person, firm or company engaged in the business of 
 the management distilling at any distillery, and the person, firm or company 
 of the business. ^^ ^y reas0I1 f suc h change ceases to carry on said busi- 
 ness at such distillery has at the time of such change spirits 
 in the distillery warehouse, it shall be lawful for the Com- 
 missioner of Internal Revenue, upon the written consent of 
 the surviving principals and sureties interested, and under 
 such rules and regulations, and upon such other conditions 
 use of distillery as he may prescribe, to permit the succeeding person, firm, 
 sTicoe^rsin^er'- or company to use the distillery warehouse on the premises 
 tain cases. i n the same maimer as if it did not contain distilled spirits 
 belonging to the original person, firm or company after 
 setting apart and separating, by a secure and unbroken 
 Partition. partition such portion of it as may be necessary for the 
 storage and safe-keeping of the spirits distilled by the 
 original person, firm or company, during the period allowed 
 by law for the removal of distilled spirits from distillery 
 warehouses, or until said spirits are removed, and the tax 
 paid thereon within that time. 
 Lien for tax Provided, That nothing herein contained shall impair or 
 lmpairec. ^ an ^ w ^ affect the lien existing at the time of such 
 change under section oneof the internal revenue act of July 
 twenty, eighteen hundred and sixty-eight, as amended, or 
 other liabilities under any internal revenue law, but the 
 existence of such lien shall be no ground for refusing to 
 approve the bond of the succeeding person, firm or com- 
 pany, anything in section eight of the said act of July 
 twenty, eighteen hundred and sixty- eight, as amended, to 
 the contrary notwithstanding. 
 
 The provisions of the act of July 20, 1868, here referred to (15 
 Stat., 125, 128), and the amendments thereto, are incorporated in 
 the Revised Statutes, sections 3251, 3260, 3262. 
 
 when a ware- Sec 3272. Whenever in the opinion of the Commissioner 
 unsafe 6 eoomea of Internal Eevenue any distillery or other warehouse is un- 
 safe or unfit for use, or the merchandise therein is for any 
 reason liable to loss or great wastage, he may discontinue 
 such warehouse, and require the merchandise therein to be 
 transferred to such other warehouse as he may designate 
 and within such time as he may prescribe. Such transfer 
 shall be made under the supervision of the collector, or of 
 such otherofficer as may be designated by the Commissioner, 
 
DISTILLED SPIRITS. 165 
 
 and the expense thereof shall be paid by the owner of the 
 merchandise. Whenever the owner of such merchandise 
 fails to make such transfer within the time prescribed, or 
 to pay the just and proper expense of such transfer, as 
 ascertained and determined by the Commissioner, such 
 merchandise may be seized and sold by the collector in the 
 same manner as goods are sold upon distraint for taxes, 
 and the proceeds of such sale shall be applied to the pay- 
 ment of the taxes due thereon and the cost and expenses 
 of such sale and removal, and the balance paid over to the 
 owner of such merchandise. 
 
 Sec. 3273. The store-keeper assigned to any distillery storekeepers 
 warehouse shall also have charge of the distillery connected der e a?raot§m n of 
 therewith; and every store-keeper shall have charge of the collector. 
 warehouse to which he is assigned, and of such distillery, 
 under the direction of the collector controlling the same. 
 
 Storekeepers' books and returns. ($$ 3301, 3302, p. 187.) 
 
 Sec. 3274. Every distillery warehouse shall be in the custody and 
 joint custody of the store-keeper and the proprietor thereof. 2™f of 
 It shall be kept securely locked, and shall at no time be 
 unlocked, or opened, or remain open, unless in the pres- 
 ence of such store-keeper, or other person who may be 
 designated to act for him, as provided by law; and no 
 articles shall be received in or delivered from such ware- 
 house except on an order or permit addressed to the store- 
 keeper and signed by the collector having control of the 
 warehouse. 
 
 Sec. 3275. No fence or wall of a height greater than five Distiller to 
 feet shall be erected or maintained around the premises of aooefsiMe! tlUer7 
 any distillery, so as to prevent easy and immediate access 
 to such distillery. And every distiller shall furnish to the 
 collector of the district as many keys of the gates and doors 
 of the distillery as may be required by the collector, from 
 time to time, for any revenue officer or other person who 
 may be authorized to make survey or inspection of the 
 premises, or of the contents thereof; and said distillery 
 shall be kept always accessible to any officer or other per- 
 son having any such key. Every person who violates any Penalty. 
 of the foregoing provisions of this section by negligence or 
 refusal, or otherwise, shall pay a penalty of five hundred 
 dollars. 
 
 SEC. 3276, as amended hy section 5, act of March 1, 1879 {20 Stat., S27) . Power of rev- 
 It shall be lawful for any revenue officer at all times, as enter and^elam 
 well by night as by day, to enter into any distillery or ine distilleries. 
 building or place used for the business of distilling, or used 
 in connection therewith for storage or other purposes, and 
 to examine, gauge, measure, and take an account of every 
 still or other vessel or utensil of any kind, and of all low- 
 wines, and of the quantity and gravity of all mash, wort, or 
 beer, and of all yeast, or other compositions for exciting or 
 producing fermentation in any mash or beer, of all spirits 
 and of all materials for making or distilling spirits, which 
 may be in any such distillery or premises, or in possession 
 of the distiller. 
 
 And whenever any internal-revenue officer, or any person Obstructing of- 
 called by him to his aid, is hindered, obstructed, or pre- flcer; penalt y- 
 
166 DISTILLED SPIRITS. 
 
 vented by any distiller, or by any workman, or other person 
 acting for such distiller or in his employ, from entering into 
 any such distillery or building or place as aforesaid ; or any 
 such officer is by the distiller or his workmen, or any per- 
 son in his employ, prevented or hindered from, or opposed, 
 or obstructed, or molested in the performance of his duty 
 under the internal-revenue laws, in anyrespect, the distiller 
 shall forfeit the sum of not exceeding one thousand dollars. 
 PenaityfOTnot And whenever any officer, having demanded admittance 
 mit n g o cer. .^ ^ distillery or distillery premises, and having declared 
 his name and office, is not admitted into such distillery or 
 premises by the distiller or other person having charge 
 thereof, it shall be lawful for such officer at all times, as 
 well by night as by day, to break open by force any of the 
 doors or windows, or to break through any of the walls of 
 such distillery or premises necessary to be broken open or 
 through, to enable him to enter the said distillery or prem- 
 ises; and the distiller shall forfeit the sum of not exceeding 
 one thousand dollars. 
 
 All the provisions of sections 3276, 3277, and 3278 are extended 
 and made applicable to all premises whereon vinegar is manu- 
 factured, to all manufacturers of vinegar and their workmen or 
 other persons employed by them. (§ 3282, p. 170.) 
 
 reS^CTsto'fur* Sec - 3277 - t)n tltie demand of any internal-revenue officer, 
 nish facilities for every distiller or rectifier shall furnish strong, safe, and con- 
 pen a aity n for n°eg- veuient ladders of sufficient length to enable the officer to 
 feet. examine and gauge any vessel or utensil in such distillery 
 
 or premises; and shall, at all times when required, supply 
 all assistance, lights, ladders, tools, staging, or other things 
 necessary for inspecting the premises, stocks, tools, and ap- 
 paratus belonging to such person, and shall open all doors, 
 and open for examination all boxes, packages, and all casks, 
 barrels, and other vessels not under the control of the rev- 
 enue officer in charge, under a penalty of five hundred dol- 
 lars for every refusal or neglect so to do. 
 
 Section 3152, page 66, makes this section applicable to revenue 
 agents. 
 
 officers can Sec. 3278. It shall be lawful for any revenue officer, and 
 
 break up ground ,. . . ■ ■. , i i ., -, 7 
 
 or walls in order any person acting m his aid, to break up the ground on any 
 to examine. p art f a distillery, or premises of a distiller or rectifier, or 
 any ground adjoining or near to such distillery or premises, 
 or any wall or partition thereof, or belonging thereto, or 
 other place, to search for any pipe, cock, private conveyance, 
 or utensil; and, upon finding any such pipe or conveyance 
 leading therefrom or thereto, to break up any ground, house, 
 wall, or other place through or into which such pipe or other 
 conveyance leads, and to break or cut away such pipe or 
 other conveyance, and turn any cock, or to examine whether 
 such pipe or other conveyance conveys or conceals any 
 mash, wort, or beer, or other liquor, which may be used for 
 the distillation of low-wines or spirits, from the sight or 
 view of the officer, so as to prevent or hinder him from tak- 
 ing a true account thereof. 
 n p Si fy 8 to«iC . Sec - 3279 - Bv ery person engaged in distilling or rectify- 
 and rectifiersiing spirits, and every wholesale liquor-dealer, shall place 
 Feet ty for nee " anQ " keep conspicuously on the outside of the place of such 
 
DISTILLED SPIRITS. 167 
 
 business a sign, exhibiting in plain and legible letters, not 
 less than three inches in length, painted - in oil-colors or 
 gilded, and of a proper and proportionate width, the name 
 or firm of the distiller, rectifier, or wholesale dealer, with 
 the words : " Registered distillery," "rectifier of spirits," or 
 " wholesale liquor dealer," as the case may be. Every per- 
 son who violates the foregoing provision by negligence or 
 refusal, or otherwise, shall pay a penalty of five hundred 
 dollars. 
 
 And every person, other than a rectifier or wholesale. Penalty for us- 
 liquor-dealer who has paid the special tax, or a distiller e "f. a se 81gnB ' 
 who has given bond as required by law, who puts up or 
 keeps up the sign required by this section, or any sign indi- 
 cating that he may lawfully carry on the business of a dis- 
 tiller, rectifier, or wholesale liquor-dealer, shall forfeit and 
 pay one thousand dollars, and shall be imprisoned not less 
 than one month nor more than six months. And every 
 person who works in any distillery, rectifying establish- 
 ment, or wholesale liquor-store, on which no sign is placed 
 and kept, as hereinbefore provided; and every person who 
 knowingly receives at, carriesor conveys any distilled spirits 
 to or from, any such distillery, rectifying establishment, 
 warehouse, or store, or who knowingly carries and delivers 
 any grain, molasses, or other raw material to any distillery 
 on which such sign is not placed and kept, shall forfeit all 
 horses, carts, drays, wagons, or other vehicle or animal 
 used in carrying or conveying such property aforesaid, and 
 shall be fined not less than one hundred dollars nor more 
 than one thousand dollars, or be imprisoned not less than 
 one month nor more than six months. 
 
 The sign " Practical distiller," used by a wholesale dealer and recti- 
 fier who is not an authorized distiller is in violation of section 3279 
 Revised Statutes. (Vol. 1., Treas. Dec. (1898), No. 19331.) 
 
 Sec. 3280. It shall not be lawful for any distiller to com- Distillers not 
 mence or to continue the business of distilling, until he has nes^untii bl tiie 
 given the bond required by law, and complied with the pro- la T h l8 com P lied 
 visions of law relating to the registration and survey of dis- m 
 tilleries,and the arrangement and construction of distilleries 
 and the premises connected therewith; nor shall it be law- 
 ful for any person to engage in the business of distilling on Distmingwith- 
 any premises distant less than six hundred feet in a direct t°f y ingtlta°biish- 
 line from any premises used for rectifying; nor shall the ment prohibited, 
 processes of distillation and rectification both be carried on 
 within the distance of six hundred feet in a direct line. 
 
 Section 3266, p. 161. 
 
 [SEC. 3281]. Section 16, act of February 8, 1875 (18 Stat., 307). 
 That any person who shall carry on the business of a recti- Rectifiers, Uq- 
 fier, wholesale liquor-dealer, retail liquor-dealer, wholesale carryi ? ng e onbusi' 
 dealer in malt-liquors, retail dealer in malt liquors, or manu- nessmtWtpay- 
 facturer of stills, without having paid the special tax asS,™ " 8pecia 
 required by law, or who shall carry on the business of a 
 distiller without having given bond as required by law, or _ Distiller carry- 
 who shall engage in or carry on the business of a distiller ™^St bl ^r?fng 
 with intent to defraud the United States of the tax on te^t d to defrlud 11 " 
 the spirits distilled by him, or any part thereof, shall, for 61 ' 
 
168 
 
 DISTILLED SPIRITS. 
 
 rime and im- every such offense, be fined not less than one hundred dol- 
 prisonm lars nor more than five thousand dollars and imprisoned 
 
 not less than thirty days nor more than two years. 
 
 Forfeiture. And all distilled spirits or wines, and all stills or other 
 
 apparatus, fit or intended to be used for the distillation or 
 rectification of spirits, or for {he compounding of liquors, 
 owned by such person, wherever found, and all distilled 
 spirits or wines and personal property found in the distill- 
 ery or rectifying establishment, or in any building, room, 
 yard, or inclosure connected therewith, and used with or 
 constituting a part of the premises ; and all the right, title, 
 and interest of such person in the lot or tract of land on 
 which such distillery is situated, and all right, title, and 
 interest therein of every person who knowingly has suffered 
 or permitted the business of a distiller to be there carried 
 on, or has connived at the same; and all personal property 
 owned by or in possession of any person who has permitted 
 or suffered any building, yard, or enclosure, or any part 
 thereof, to be used for purposes of ingress or egress to or 
 from such distillery which shall be found many such build- 
 ing, yard, or enclosure, and all the right, title, and interest 
 of every person in any premises used for ingress or egress 
 to or from such distillery, who has knowingly suffered or 
 permitted such premises to be used for such ingress or 
 egress, shall be forfeited to the United States. 
 
 See sections 3242, p. 119, 3257, p. 153. 
 
 See references under section 3453, p. 343. 
 
 Penalty for omitting to do things required where no punish- 
 ment is imposed by any other section. (§ 3456, p. 345.) 
 
 As to rectifiers carrying on business with intent to defraud. 
 (5 3317, p. 196.) 
 
 As to sales made to evade tax. (§ 3454, p. 344.) 
 
 The provision declaring forfeiture of real estate not unconsti- 
 tutional. (United States v. Distillery on West Front Street, 11 
 Int. Eev. Eec, 174.) 
 
 Forfeiture dates back to the time the offense was committed, 
 and operates at that time as a statutory transfer of the right of 
 property to the Government. (United States v. Fifty-six Barrels 
 of Whisky, 1 Abb., U. S., 93, 4 Int. Rev. Rec, 106; United 
 States v. OneCask, etc., 10 ibid. ,93; Henderson's Distilled Spir- 
 its, 14 Wall., 44 ; 15 Int. Rev. Rec, 119 ; United States v. McCoy's 
 Distillery, 21 ibid., 165.) 
 
 The title of the Government to the property infected with 
 fraud vests from the time of its commission and the taint of 
 fraud inheres in it even in the possession of an innocent pur- 
 chaser. (United States r. Eight Hundred Caddies of Tobacco, 
 2 Bond, 305.) 
 
 Forfeiture does not attach to spirits acquired after the offense. 
 (United States v. One Water Cask, 10 Int. Rev. Rec, 93.) 
 
 Extent of forfeiture denounced against distillers for carry- 
 ing on business without having given bond, or with intent to 
 defraud, and omission to keep books. (§ 3305, p, 189.) 
 
 All personal property used in the unlawful business or in any 
 other business openly carried on upon the premises is forfeited, 
 even if the owner had no participation in or knowledge of the 
 unlawful acts. 
 
 The forfeiture of lands and buildings does not reach beyond 
 the right, title, and interest of the distiller, or of such other 
 persons as have consented to the carrying on of the businessof 
 a distiller upon the premises. (United States v. Stowell (1890), 
 133 U. S., 1; 36 Int. Rev. Rec, 30.) 
 
 An engine is part of a house, and goes with it. (Walker v. 
 Sherman, 20 Wend., 635.) 
 
DISTILLED SPIRITS. 169 
 
 As to the boiler, engine, pump, vats, and tanks. (United 
 States v. Stowell, 133 U. S., 1 ; 36 Int. Rev. Rec, 30.) 
 
 Nothing can be plainer in legal decision than the proposition 
 that the offense therein defined is attached primarily to the 
 distillery, and the real and personal property used in connec- 
 tion with the same, without any regard whatsoever to the per- 
 sonal misconduct or responsibility of the owner, beyond what 
 necessarily arises from the fact that he leased the property to 
 the distiller, and suffered it to be used and occupied by the 
 lessee as a distillery. (Dobbins's Distillery v. United States, 
 96 U. S., 395: 24 Int. Rev. Rec, 21.) 
 
 Distillery liable to forfeiture without regard to the culpa- 
 bility of the owner of the property. Mechanics' liens can not 
 be enforced in State courts after seizure by the marshal in 
 forfeiture proceedings. (Heidritter v. Elizabeth Oil-Cloth Co. 
 (1881), 6 Fed. Rep., 138.) 
 
 When property becomes liable to forfeiture under the positive 
 provisions of a statute, owners who have in no way participated 
 in the frauds which caused the forfeiture, must seek redress 
 from the wrongdoers who unlawfully used the property with 
 which they were intrusted; or they can apply to the officers of 
 the Government invested with the authority to remit forfeitures. 
 
 In this proceeding in rem the mules and wagon are con- 
 sidered as the offenders, and are liable to forfeiture without 
 any regard whatsoever to the personal misconduct or responsi- 
 bility of the owner. The principles of law upon this subject are 
 clearly and fully announced in Distillery v. United States (96 
 U. S., 395), and cases cited. (United States v. Two Bay Mules 
 (1888), 36 Fed. Rep., 84.) 
 
 Operation of forfeitures against innocent persons. (United 
 States v. One Barrel Whiskv, i Int. Rev. Rec. , 146 ; United. States 
 v. One Still, 5 Blatch. , 403 ; 5 Int. Rev. Rec, 189 ; United States v. 
 Twenty-one Barrels High Wines, 6 ibid., 213; Distilled Spirits 
 etc. (mortgage), 2 Ben., 486; 8 Int. Rev. Rec, 81; United States 
 v. Whisky, 11 ibid., 109; United States v. Distillery at Spring 
 Valley (leading easa), 11 Blatch., 255 ; 18 Int. Rev. Rec, 59 ; Dob- 
 bins v. United States, 6 Otto, 395; 24 Int. Rev. Rec, 21; United 
 States v. One Copper Still (mortgage), ibid., 317; 8 Biss., 270; 
 Thacher's Distilled Spirits, 103 U. S. (13 Otto), 679 ; 27 Int. Rev. 
 Rec, 144.) 
 
 Where an act is committed by the owner of a distillery by 
 which a forfeiture thereof is incurred under the revenue laws, 
 and subsequently the owner conveys the property to an innocent 
 purchaser without notice of the commission of the act, the prop- 
 erty remains still subject to the forfeiture incurred. The con- 
 veyance, in such case, passes no title as against the United 
 States. (16 Op. Atty. Gen., 41). 
 
 As to person allowing ingress or egress over premises to or 
 from a distillery. (Gregory v. United States, 17 Blatch., 325; 
 26 Int. Rev. Rec, 27.) 
 
 The acts of the agent imputed to the principal so far as they 
 work the forfeiture of property used for unlawful purposes. 
 (Bush v. United States, 31 Int. Rev. Rec, 305; 24 Fed. Rep., 
 917.) 
 
 Liability of employer for acts of servant. (United States v. 
 Buchanan, 28 Int. Rev. Rec, 51.) 
 
 Amount of real estate liable to forfeiture. (United States v. 
 Piece of Land, 1 Sawyer, 84; 11 Int. Rev. Rec, 126.) 
 
 Presumption andburden of proof. (One Hundred and Ninety- 
 nine Barrels of Whisky v. United States, 94 U. S., 86; United 
 States v. One Still, 5 Int. Rev. Rec, 189 ; United States v. Mathoit, 
 1 Sawyer, 142; 11 Int. Rev. Rec, 158.) 
 
 If a person is tried for the same offense for which distillery is 
 seized and acquitted, it is a bar to a suit in rem against the dis- 
 tillery. (Coffey v. United States, 116 U. S., 436; 32 Int. Rev. 
 Rec, 38.) 
 
 Evidence. (Quantity of distilled spirits, 9 Int. Rev. Rec, 9; 
 United States v. Blaisdell, ibid., 82 ; United States v. Staton, 25 
 ibid., 10; United States v. Dobbs, 15 ibid., 9.) 
 
170 DISTILLED SPIRITS. 
 
 son^wMleVer' i^ EC - 3281a.] Section 9, act of March 1, 1879 (#0 Stat., SS7). 
 
 SguiiiitdiKii' Where any marshal or deputy marshal of the United States 
 ler y- within the district for which he shall be appointed shall 
 
 find any person or persons in the act of operating an illicit 
 distillery, it shall be lawful for such marshal or deputy 
 marshal to arrest such person or persons, and take him 
 or them forthwith before some judicial officer named in 
 section one thousand and fourteen of the Revised Statutes, 
 who may reside in the county of arrest or if none, in that 
 nearest to the place of arrest, to be dealt with according 
 to the provisions of sections ten hundred and fourteen, ten 
 hundred and fifteen, ten hundred and sixteen of the said 
 Revised Statutes. 
 
 Section 1014 Appendix, p. 362. 
 
 Warrants of arrest for violations of internal revenue laws 
 may be issued by United States commissioners upon the sworn 
 complaint of a United States district attorney, assistant United 
 States district attorney, collector, or deputy collector of internal 
 revenue, or revenue agent, or private citizen, but no such war- 
 rant of arrest shall be issued upon the sworn complaint of a 
 private citizen unless first approved in writing by a United 
 States district attorney. Proviso to section 19, act of May 28, 
 1896 (29 Stat., 184). 
 
 Under section 19 of the act of May 28, 1896, a United States 
 commissioner has no authority to issue a warrant on the com- 
 plaint of .I deputy marshal who arrested a defendant in the act 
 of operating an illicit distillery, the complaint not having been 
 approved by the district attorney before the warrant was issued, 
 and he is not entitled to fees therefor. (IV Comp. Dec, 338. ) 
 
 Mash, wort, SEC.3282, as amended by section5, actof March 1, 1879 (SO Stat., 327). 
 
 and vinegar. Nq mag ^ wort) or wash) flt for d j still ation or for the pro- 
 duction of spirits or alcohol, shall be made or fermented 
 in any building or on any premises other than a distill- 
 ery duly authorized according to law ; and no mash, wort, 
 or wash so made and fermented shall be sold or removed 
 from any distillery before being distilled ; and no person, 
 other than an authorized distiller, shall, by distillation, or 
 by any other process, separate the alcoholic spirits from 
 any fermented mash, wort, or wash ; and no person shall 
 use spirits or alcohol, * * * in manufacturing vine- 
 gar or any other article, or in any process of manufacture 
 whatever, unless the spirits or alcohol so used shall have 
 been produced in an authorized distillery and the tax 
 Penalty. thereon paid. Every person who violates any provision of 
 this section shall be fined for each offense not less than 
 five hundred dollars nor more than five thousand dollars, 
 and be imprisoned not less than six months nor more than 
 two years: Provided further, That nothing in this section 
 shall be construed to apply to fermented liquors, or to fer- 
 mented liquids used for the manufacture of vinegar exclu- 
 sively. * * * 
 
 But no icorm, goose-neck, pipe, conductor, or contrivance of 
 any description whatsoever whereby vapor might in any man- 
 ner be conveyed away and converted into distilled spirits, shall 
 be used or employed or be fastened to or connected with any 
 vaporizing apparatus used for the manufacture of vinegar; 
 nor shall any worm be permitted on or near the premises where 
 such vaporizing process is carried on. 
 
DISTILLED SPIRITS. 171 
 
 Nor shall any vinegar factory, for the manufacture of vine- vinegar i «■ 
 gar as aforesaid, be permitted within six hundred feet o/aw#wSin6oofeetof 
 distillery or rectifying house. But it shall be lawful for manu- * distillery. 
 facturers of vinegar to separate, by a vaporizing process, the 
 alcoholic property from the mash produced by them, and con- 
 dense the same by introducing it into the water or other liquid 
 used in mahing vinegar. 
 
 No person, however, shall remove, or cause to be removed, vinegar with 
 from any vinegar factory or place where vinegar is made, any oflicohoi er cent 
 vinegar or other fluid or material containing a greater propor- 
 tion than two per centum of proof spirits. Any violation of 
 this provision shall incur a forfeiture of the vinegar, fluid, or 
 material containing such proof spirits, and shall subject the 
 person or persons guilty of removing the same to the punish- 
 ment provided for any violation of this section. 
 
 And all the provisions of sections thirty -two hundred and 32 |° ' 8 - 3 2?6,3277, 
 seventy-six, thirty-two hundred and seventy-seven, and thirty- ,app 10a 
 two hundred and seventy-eight of the Revised Statutes of the 
 United States are hereby extended and maae applicable to all 
 premises whereon vinegar is manufactured, to all manufac- 
 turers of vinegar and their workmen or other persons employed 
 by them. 
 
 Act of June 14, 1879 (21 Stat., 20). That any vinegar to ^{° eg " ef f ^ c ' 
 factory for the manufacture of vinegar, established and oper-Mav. i?i879. ° r 
 ated as a vinegar factory prior to March first, eighteen hundred 
 and seventy-nine, may be operated for the manufacture of 
 vinegar by the use of alcoholic vapor within such distance less 
 than six hundred feet of any distillery or rectifying house 
 under such regulations as the Commissioner of Internal Rev- 
 enue may prescribe with the approval of the Secretary of the 
 Treasury. 
 
 Manufacture of vinegar by the employment of alcoholic vapor. 
 (25 Int. Rev. Eec, 157.) 
 
 United States v. Prussing (2 Bias., 344) ; United States v. Dis- 
 tillery (23 Int. Rev. Rec., 147). 
 
 Sec. 3283. No malt, corn, grain, or other material shall be di ^° i ^ii'° ess b ° r 
 mashed, nor any mash, wort, or beer brewed or made, nortweeniip S m. of 
 any still used by a distiller, at any time between the hour of ^"mS, day. 1 "' 
 eleven in the afternoon of any Saturday and the hour of one 
 in the forenoon of the next succeeding Monday; and every Penalty, 
 person who violates the provisions of this section shall be 
 liable to a penalty of one thousand dollars. 
 
 Relative to use of yeast rake on Sunday. (29 Int. Rev. Rec., 
 137.) 
 Relative to use of pumps on Sunday. (30 Int. Rev. Rec, 45.) 
 
 Sec. 3284. Every distiller or person employed in any dis" using mate, 
 tillery who, in the absence of the storekeeper, or person spirits iSselc! 
 designated to act as storekeeper, uses, or causes or permits of storekeeper. 
 to be used, any material for the purpose of making mash, 
 wort, or beer, or for the production of spirits, or removes 
 any spirit, shall forfeit ana pay double the amount of taxes Penalty. 
 on the spirits so produced, distilled, or removed, and in ad- 
 dition thereto be liable to a penalty of one thousand dollars. 
 
 SEC. 3285, as amended by section 3, act of May 28, 1880 (21 Stat., 145). Emptying fer- 
 
 Every fermenting tub shall be emptied at or before the end o/ mentln s tub9 - 
 the fermenting period; no fermenting tub in a sweet-mash dis- 
 tillery shall be filled oftener than once in seventy-two hours, 
 
172 DISTILLED SPIRITS. 
 
 nor in a sour-mash distillery oftener than once in ninety-six 
 hours, nor in a rum distillery oftener than once in one hun- 
 dred and forty -four hours. 
 
 wSer ^e"fsin ff ^ BC- 3286 ' as amended by section S, act of March 1, 1879 (20 Stat., 327). 
 
 worm tub e 8 ?eta DS Whenever any officer requires the water contained in any 
 worm tub in a distillery, at any time when the still is not 
 at work, to be drawn off, and the tub and worm cleansed, 
 the water shall forthwith be drawn off, and the tub and 
 worm cleansed by the distiller, or his workmen, accord- 
 ingly; and the water shall be kept and continued out of 
 such worm tub for the period of two hours, or until the 
 Penalty. officer has finished his examination thereof. For any refusal 
 or neglect to comply with any provision of this section, the 
 distiller shall forfeit the sum of not exceeding one thousand 
 dollars ; and it shall be lawful for the officer to draw off such 
 water, or any portion of it, and to keep the same drawn off 
 for so long a time as he shall think necessary. 
 
 Section 3152, page 66, gives revenue agents the authority here 
 conferred on officers. 
 
 EemoT.il of SEC. 3287, as amended by act of March 1, 1819; section 6, act of May 28, 
 honse 8 and Jm g .1880(21 Stat., 145), and act of February SI, 1S99 (30 Stat., 843). All 
 
 inland stamping distilled spirits shall be drawn from the receiving cisterns 
 8ame ' into casks or packages, each of not less capacity than 
 
 ten gallons wine measure, and shall thereupon be gauged, 
 proved, and marked by an internal-revenue gauger, who 
 shall cut on the cask or package containing such spirits, 
 in a manner to be prescribed by the Commissioner of In- 
 ternal Eevenue, the quantity in wine gallons and in proof 
 gallons of the contents of such casks or packages, and the 
 particular name of such distilled spirits as known *o the 
 trade, that is to say, high wines, alcohol, or spirits, as 
 the case may be, shall be marked or branded on the head 
 of such cask or package in letters of not less than one inch 
 in length ; and the spirits shall be immediately removed 
 into the distillery warehouse, and the gauger shall, in the 
 presence of the storekeeper of the warehouse, place upon 
 the head of the cask or package an engraved stamp, which 
 shall be signed by the collector of the district and the store- 
 keeper and gauger; and shall have written thereon the 
 number of proof gallons contained therein, the name of the 
 distiller, the date of the receipt in the warehouse, and 
 the serial number of each cask or package, in progressive 
 order, as the same are received from the distillery. Such 
 serial number for ev[e]ry distillery shall be in a regular se- 
 quence of the serial number thereof, beginning with number 
 one (No. 1) with the first cask or package deposited therein 
 after July twentieth, eighteen hundred and sixty-eight, and 
 no two or more casks or packages warehoused at the same 
 distillery shall be marked with the same number. The said 
 stamp shall be as follows: 
 
 " Distillery- warehouse stamp No. — . Issued by , col- 
 lector, district, State of -, distillery warehouse of 
 
 , 18 — , Cask No. — ; contents gallons proof-spirits. 
 
 'Attest : 
 
 "United States Storekeeper. 
 
 United States Gauger." 
 
DISTILLED SPIRITS. 173 
 
 Provided, however, That upon the application of the dis- A ^ ?3 9 ^ ebrn ' 
 tiller, and under such regulations as the Commissioner of In- ary '* 
 temal Revenue, with the approval of the Secretary of the 
 Treasury, may prescribe, distilled spirits may be drawn into 
 wooden packages, each containing two or more metallic cans, ta ^ a jng a£ t^ C0 " r 
 which cans shall have each a capacity of not less than five more, metallic 
 gallons, wine measure, such packages to be filled and used only oans " 
 for exportation from the United States. And there shall be 
 charged for each of said packages or cases for the expense of 
 providing and affixing stamps, five cents instead of ten cents st faJVTo cent* 
 as now required by law. for stamps. 
 
 Under the law prior to the act of May 28, 1880, the minimum 
 capacity of casks which could he used at distilleries was lim- 
 ited to 20 gallons, wine-measure. 
 
 Regulations concerning the exportation of distilled spirits in 
 inclosed metallic cans. (Vol. 1, Treas. Dec, No. 20837 ; Series 
 7, No. 4, revised March 9, 1899.) 
 
 The deposit of the spirits in the warehouse was solely for the 
 benefit of the distiller. The Government assumed no responsi- 
 bility to him for their safe-keeping. (United States v. Witten, 
 143 U. S., 76; 38 Int. Rev. Rec, 46.) 
 
 Amending regulations concerning the serial numbers of distill- 
 ers' packages. (Circular No. 119, Int. Rev. No. 546, Sept. 29, 
 1899 ; vol, 2, Treas. Dec. (1899), No. 21637, p. 202.) 
 
 Sec. 3288. No distilled spirits on which the tax has been Tax-paM spir. 
 paid shall be stored or allowed to remain on any distillery™ n tiis°tliie a ry 
 premises, under the penalty of a forfeiture of all spirits so premises. 
 found. 
 
 Delay in affixing stamps indicating payment of tax on spirits 
 no bar to forfeiture. (Letter to Collector Powers, May 22, 1896; 
 42 Int. Rev. Rec, 241.) 
 
 Sec. 3289. All distilled spirits found in any cask or pack- ^Spedpa^t 
 age containing five gallons or more, without having thereon ages, 
 each mark and stamp required therefor by law, shall be for- 
 feited to the United States. 
 
 Sections 3299, p. 186, and 332b, p. 200. 
 
 Rectified spirits included in term "distilled spirits." (Boyd 
 v. United States, 14 Blatch., 317.) 
 
 Whenever an examination of a distiller's original package 
 shows an excess of one proof gallon or upward over contents, 
 as shown by marks, brands, and stamps, it should be detained, 
 ganged by two gaugers, and if excess is found by both to be 1 
 proof gallon or upward, the taxable excess should be estimated 
 by the collector and reported for assessment against the distiller. 
 * * * (Regulations, Series 7, No. 7, p. 162; 25 Int. Rev. Rec, 
 157.) 
 
 In case the tax on the spirits, as above, is collected in a dis- 
 trict other than that in which the spirits are produced, the offi- 
 cer making the collection is directed to transmit the amount 
 collected, either by certificate of deposit or otherwise, as may 
 be most convenient, to the collector of the district in which the 
 spirits are produced, and report the facts to the Commissioner. 
 (25 Int. Rev. Rec, 373.) 
 
 Stamps without date forfeit spirits. (United States r. 9 pack- 
 ages and United States r. 64 packages (1892), 51 Fed. Rep., 191.) 
 
 See on this section United States v. One Rectifying Establish- 
 ment (11 Int. Rev. Rec, 45) ; United States v, 32 Barrels Dis- 
 tilled Spirits (5 Fed. Rep., 188). 
 
174 DISTILLED SPIRITS. 
 
 uS a di£tufe? p Jtc y ' ® E0, 3290. Whenever any gauger employs any owner, 
 to nse brands or agent, or superintendent of any distillery or distillery ware- 
 Ses?imnaity. dQ house, or any person in the service of such owner, agent, or 
 superintendent, or any rectifier or wholesale liquor-dealer, 
 or any person in the service of such rectifier or wholesale 
 liquor- dealer, to use his brands, or to discharge any of the 
 duties imposed upon him by law, he shall, for each offense 
 so committed, pay a fine not exceeding one thousand dollars, 
 in the discretion of the court. 
 
 Gauger can not delegate his authority to any person. No sub- 
 stitution authorized. (United States v. Bittinger, 21 Int. Rev. 
 Rec, 342.) 
 
 Regulations in regard to unofficial gauging. (Series 7, No. 2, 
 Revised, p. 112.) 
 
 Attachment of stamps by the successor of a gauging officer 
 who has gauged spirits without stamping the package and com- 
 pleting the marking. (Circular Xo. 466, July 25,1896; 42 Int. 
 Rev. Rec, 325.) 
 
 Internal-revenue officers prohibited from acting as agents of 
 distillers. (Letter to Collector Herring, August 17, 1896 ; 42 Int. 
 Rev. Rec, 354.) 
 
 turnt" ger s re Sec. 3291. Every gauger shall, under such regulations as 
 may be prescribed by the Commissioner of Internal Reve- 
 nue, make a daily return to the collector of his district, 
 giving a true account, in detail, of all articles gauged and 
 proved or inspected by him, and for whom, and the num- 
 ber and kind of stamps used by him. 
 
 Gauger^ compensation, etc. (§ 3157, p. 70.) 
 
 Fraudulent in- Sec. 3292. Every gauger who makes any false or fraudu- 
 
 ing, C e\'c.%enaitf! l eilt inspection, gauging, or proof shall pay a penalty of one 
 
 thousand dollars, and be fined not less than five hundred 
 
 dollars nor more than five thousand dollars, and imprisoned 
 
 not less than three months nor more than three years. 
 
 ENTRIES FOR DEPOSIT AND WAREHOUSING BONDS COVERING SPIRITS 
 IN DISTILLERY WAREHOUSES AND SPECIAL BONDED WAREHOUSES. 
 
 SEC. 3293, as amended by section 4, act of May 28, 1880 ( '11 Stat, US). 
 
 The distiller [or owner] of all spirits removed as aforesaid 
 
 to the distillery warehouse shall, on the first day of each 
 
 month, or within five days thereafter, enter the same for 
 
 deposit in such warehouse, under such regulations as the 
 
 Commissioner of Internal Revenue may prescribe. Said 
 
 Entry, etc., of entry shall be in triplicate, and shall contain the name of 
 
 to"du tin °eT l tbe P erson making the entry, the designation of the ware- 
 
 wareiouse. ery house in which the deposit is made, and the date thereof, 
 
 and shall be in the following form : 
 
 ENTRY FOR DEPOSIT IN* DISTILLF.RY WAREHOUSE. 
 
 Entry of distilled spirits deposited by , in distillery 
 
 warehouse , in the district, State of , during the 
 
 month ending on the day of , anno Domini , 
 
 And the entry shall specify the kind of spirits, the whole 
 number of packages, the marks and serial numbers thereon, 
 the number of gauge or wine gallons, proof gallons, and tax- 
 able gallons, and the amount of tax on the spirits contained 
 
DISTILLED SPIRITS. 175 
 
 in them ; all of which shall be verified by the oath of the dis- 
 tiller [or owner] * of the same attached to the entry. The said Bond required. 
 distiller [or owner]* shall at the time of making said entry 
 give his bond in duplicate, with one or more sureties, satis- 
 factory to the collector of the district, conditioned that the 
 principal named in said bond shall pay the tax on the spirits 
 as specified in the entry, or cause the same to be paid, before 
 removal from said distillery warehouse, and within [three] * m „|gjft^, 6 ™i 
 years from the date of said entry; and the penal sum of such ™ith in Three 
 bond shall not be less than the amount of the tax on such y ears - 
 distilled spirits. One of said entries shall beretained in the 
 office of the collector of the district, one sent to the store- 
 keeper in charge of the warehouse, to be retained and filed 
 in the warehouse, and one sent with duplicate of the bond 
 to the Commissioner of Internal Eevenue, to be filed in his 
 office. 
 
 A new bond shall be required in case of the death, in- Ne T, bo t , ? d t in 
 solvency, or removal of either of the sureties, and may be oaseo ea 
 required in any other contingency affecting its validity or 
 impairing its efficiency, at the discretion of the Commis- 
 sioner of Internal Eevenue. And in case the distiller [or 
 owner] fails or refuses to give the bond hereinbefore re- 
 quired, or to renew the same, or neglects to immediately 
 withdraw the spirits and pay the tax thereon, or if he neg- 
 lects to withdraw any bonded spirits and pay the tax thereon 
 before the expiration of the time limited in the bond, the col- 
 lector shall proceed to collect the tax by distraint, issuing 
 his warrant of distraint for the amount of tax found to be 
 due, as ascertained by him from the report of the gauger if 
 no bond was given, or from the terms of the bond if a bond 
 was given. But this provision shall not exclude any other 
 remedy or proceeding provided by law. 
 
 If it shall appear at any time that there has been a loss of f ^t^wart 8 
 of distilled spirits from any cask or other package hereafter home. 
 deposited in a distillery warehouse, other than the loss pro- 
 vided for in section thirty-two hundred and twenty-one of 
 the Eevised Statutes of the United States, as amended, 
 which, in the opinion of the Commissioner of Internal Eev- 
 enue, is excessive, he may instruct the collector of the dis- 
 trict in which the loss has occurred to require the withdrawal 
 from warehouse of such distilled spirits, and to collect the 
 tax accrued upon the original quantity of distilled spirits 
 entered into the warehouse in such cask or package, not- 
 withstanding that the time specified in any bond given for 
 the withdrawal of the spirits entered into warehouse in such 
 cask or package has not expired. If the said tax is not paid 
 on demand, the collector shall report the amount due upon 
 his next monthly list, and it shall be assessed and collected 
 as other taxea are assessed and collected. 
 
 That the tax on all distilled spirits hereafter entered for 
 deposit in distillery warehouses shall be due and payable 
 before and at the time the same are withdrawn therefrom 
 
 * Note. — Portions in brackets [ ] applicable only to spirits deposited 
 and bonded prior to August 28, 1894. See section 49, act of August 
 28, 1894 [3293 a] p. 176, -which provides that the bond shall be given 
 by the distiller and that the period shall be eight years. 
 
176 DISTILLED SPIRITS. 
 
 Tax to be paid and within [three] years from the date of the entry for 
 yVar^tfdate'of deposit therein; and warehousing bonds hereafter taken 
 entry. under the provisions of section thirty-two hundred and 
 
 ninety-three of the Revised Statutes of the United States 
 shall he conditioned for the payment of the tax on the 
 spirits as specified in the entry before removal from the 
 distillery warehouse, and within [three] years from the 
 date of said bonds. 
 
 Portions in brackets [ ] applicable only to spirits deposited 
 and bonded prior to August 28, 1894. 
 See following section. 
 
 Collectors will, in all cases where the distiller neglects to pay 
 the tax on his bonded spirits within the time fixed by law, pro- 
 ceed to collect the tax due as above provided, instead of report- 
 ing the same on lists. Form 23. 
 
 In case of distraint, the collector will first distrain upon the 
 spirits as to which the tax is due and is a first lien (J 3251), and, 
 if further distraint becomes necessary, upon the distillery prop- 
 erty, which is also subject to the lien imposed by section 3251. 
 Warehousing (Circular letter to collectors, November 4, 1899; vol.2, Treas. 
 
 bonds to be given Dec, No. 21735.) 
 
 by distillers. „„,.. . 
 
 [SBC. 3293 «..] Sec. 49 of the act of August 28, 1894 {28 Stat., S09). 
 
 That warehousing bonds and transportation and warehous- 
 ing bonds, conditioned for thepaymentcf thetaxeson all dis- 
 tilled spirits entered for deposit into distillery or special 
 bonded warehouses on and after the passage of this Act, 
 Tax to be paid shall be given by tbe distiller of said spirits as required 
 within eightby existing laws, conditioned, however, for payment of taxes 
 oforiginaigange 6 at the rate imposed by this Act and before removal from 
 as to fruit brandy warenouse a „cl within eight years ; as to fruit brandy, from 
 
 and as to other . . » •> ' •> ' . 
 
 spirits from date the date of the original gauge, and as to all other spirits 
 for°d r ef osit. entry lrom tne ^ ate °f tne original entry for deposit, and all ware- 
 housing bonds of transportation and warehousing bonds 
 conditioned for the payment of the taxes on distilled spirits 
 entered for deposit into distillery or special bonded ware- 
 houses prior to that date shall continue in full force and 
 Additional effect for the time named in said bonds, except where new 
 bonds. or additional bonds are required under existing law. 
 
 The Commissioner of Internal Revenue may require the 
 distillers of the spirits to give bonds for the additional tax, 
 New bonds, and before the expiration of the original bonds shall pre- 
 scribe rules and regulations for reentry for deposit and for 
 new bonds as provided for spirits originally entered for 
 deposit under this Act, and conditioned for payment of tax 
 at the rate imposed by this Act, and before removal of the 
 spirits from warehouse, and within eight years; as to fruit 
 Proceedings in brandy, from the date of the original gauge, and as to all 
 givl "new^bolas other spirits from the date of original entry for deposit. If 
 v a (1 <lditi0Iial the distiller of the spirits fails or refuses to give the bond 
 for the additional tax, or to reenter and rebond the spirits, 
 the Commissioner of Internal Revenue may proceed to col- 
 lect the tax as now provided by law for failure or refusal to 
 give warehousing bonds on original entry into distillery 
 warehouse or special-bonded warehouse, and the provisions 
 of section four of the act of May twenty-eighth, eighteen 
 hundred and eighty (twenty-first Statutes, one hundred 
 and forty-five), so far as applicable, are hereby extended to 
 
DISTILLED SPIRITS. 177 
 
 bonds given under the provisions of this section : Provided, 
 That the distiller may, at his option and under such regu- 
 lations as the Commissioner of Internal Ee venue, with the 
 approval of the Secretary of the Treasury, shall prescribe, 
 execute an annual bond for the spirits so deposited in lieu Annual bonds, 
 of the bonds herein provided. 
 
 Depositing spirits in a Government warehouse does not make 
 them the property of the Government or cause them to be held 
 at the risk of the bailee. (Farrell v. United States, 99 U. S. (9 
 Otto), 221; 25 Int. Eev. Eeo., 83; Circuit Court decision, 24 Int. 
 Rev. Rec, 231.) 
 
 Spirits destroyed in warehouse by fire or other casualty, abate- 
 ment or refund of taxes on. (§ 3221, p. 106.) 
 
 Spirits destroyed during transportation from a distillery ware- 
 house to a port of export. (Act of December 20, 1879, p. 207.) 
 
 Spirits destroyed during transportation from a distillery ware- 
 house to a manufacturing warehouse. ( [3433 b] § 15, Act of May 
 28, 1880, p. 296.) 
 
 Stockholders of a corporation engaged in distilling can not be 
 accepted as sureties on the distillers' warehousing bond. (16 
 Op. Atty. Gen., 10 ; 24 Int. Rev. Rec, 153. ) 
 
 Empty packages found in distillery warehouses. (28 Int. Rev. 
 Rec, 189.) 
 
 Collection of tax on spirits not paid within the time fixed by 
 the bond. (29 Int. Rev. Rec, 81 ; 30 ibid., 141, 165, 253, 261, 309; 
 31 ibid., 61, 197.) 
 
 Laches of officers does not relieve sureties. (See under § 3262.) 
 The stealing of spirits from warehouse by reason of the omis- 
 sion of the internal-revenue officers to provide sufficient locks 
 is no defense to action on bond to pay tax due before removal. 
 (United States v. Witten, 143 U. S., 76; 38 Int. Rev. Rec, 46.) 
 
 The destruction of spirits by fire in a warehouse constitutes 
 a "removal" so as to make the tax payable before expiration 
 of bonded period. (United States v. Peace et al. (1893), 53 Fed. 
 Rep., 999.) 
 
 Withdrawal of spirits from warehouse by assignee. (Letter 
 to Collector Mize, Oct. 14, 1895; 41 Int. Rev. Rec, 437.) 
 
 Suit should be first brought on warehousing bonds to recover 
 tax on spirits before resort is had to the distiller's bond. (Vol. 
 1, Treas. Dec. (1899), No. 20920.) 
 
 SEC. 3294, as amendedby sections, act of March 1, 1879 (SOStat., 327), "Withdrawal 
 and by section 5, act of May 28, 1880 (21 Stat., 145). Any distilled /Xy ^^ mae < 
 spirits may, on payment of the tax thereon, be withdrawn 
 from warehouse on application to the collector of the district 
 in charge of such warehouse, on making a withdrawal entry 
 in duplicate, and in the following form : 
 
 ENTRY FOR WITHDRAWAL OF DISTILLED SPIRITS FROM WAREHOUSE. 
 
 Tax paid. 
 
 Entry of distilled spirits to be withdrawn, on payment of the tax, 
 from warehouse of distillery number , situated in the dis- 
 trict of , by , deposited on the day of , anno 
 
 Domini , by , in said warehouse. 
 
 And the entry shall specify the whole number of casks 
 or packages, with the marks and serial numbers thereon, the 
 number of gauge or wine gallons, and of proof gallons and 
 taxable gallons, and the amount of the tax on the distilled 
 spirits contained in them at the time they were deposited in 
 the distillery warehouse; and said entry shall also specify the 
 number of gauge or wine gallons, and of proof gallons, and 
 taxable gallons contained in said caslcs or packages at the time 
 
 10228 12 
 
178 DISTILLED SPIRITS. 
 
 application shall be made for the withdrawal thereof ; and on 
 payment of the tax the collector shall issue his order to the 
 storekeeper in charge of the warehouse for the delivery. 
 One of said entries shall be filed in the office of the collector, 
 and the other transmitted by him to the Commissioner of 
 Internal Bevenue. 
 
 Spirits with- [SEC.3294«.] Section50,of the act of August 28, 1894. (28 Stat., 509.) 
 
 houl^may tori- That the distiller of any distilled spirits deposited in any dis- 
 gauged. tillery warehouse, or special-bonded warehouse, or in any 
 
 general bonded warehouse established under the provisions 
 of this Act may, prior to the expiration of four years from the 
 date of original gauge as to fruit brandy, or original entry 
 as to all other spirits, file with the collector a notice giving 
 a description of the packages containing the spirits, and 
 request a regauge of the same, and thereupon the collector 
 shall direct a gauger to regauge the spirits, and to mark 
 upon each such package the number of gauge or wine gallons 
 and proof gallons therein contained. If upon such regaug- 
 ing it shall appear that there has been a loss of distilled 
 spirits from any cask or package, without the fault or negli- 
 A.iiowance for gence of the distiller thereof, taxes shall be collected only 
 leakage. on ^ ne q Uan tity of distilled spirits contained in such cask or 
 
 package at the time of the withdrawal thereof from the distill- 
 ery warehouse or other bonded warehouse : Provided, how- 
 ever, That the allowance which shall be made for such loss 
 of spirits as aforesaid shall not exceed one proof gallon for 
 two months or part thereof; one and one- half gallons for 
 three and four months; two gallons for five and six months; 
 two and one-half gallons for seven and eight months ; three 
 gallons for nine and ten months ; three and one-half gallons 
 for eleven and twelve months; four gallons for thirteen, 
 fourteen,and fifteen months; fourandone-halfgallonsforsix- 
 teen, seventeen, and eighteen months ; five gallons for nine- 
 teen, twenty, and twenty -one months ; five and one-half gal- 
 lons for twenty-two, twenty-three, and twenty-four months; 
 six gallons for twenty-five, twenty-six, and twenty-seven 
 months; six and one-half gallons for twenty-eight, twenty- 
 nine, and thirty months ; seven gallons for thirty-one, thirty- 
 two, and thirty- three months; seven and one-half gallons 
 for thirty -four, thirty-five, and thirty-six months; eight 
 gallons for thirty-seven, thirty-eight, thirty-nine, and forty 
 months ; eight and one-half gallons for forty-one, forty-two, 
 forty-three, and forty-four months; nine gallons for forty- 
 five, forty-six, forty-seven, and forty-eight months; and no 
 further allowance shall be made: And provided further, 
 That in case such spirits shall remain in warehouse after 
 the same have been regauged, the packages containing the 
 spirits shall, at the time of withdrawal from warehouse and 
 at such other times as the Commissioner of Internal Eeve- 
 nue may direct, be again regauged or inspected; and if 
 found to contain a larger quantity than shown by the first 
 regauge, the tax shall be collected and paid on the quantity 
 contained in each such package as shown by the original 
 gauge: And provided further, That taxes shall be collected 
 on the quantity contained in each cask or package as shown 
 by the original gauge, where the distiller does not request 
 
DISTILLED SPIRITS. 179 
 
 a regauge before the expiration of four years from the date 
 of original entry or gauge : Provided also, That the foregoing 
 allowance of loss shall apply only to casks or packages of 
 a capacity of forty or more wine gallons, and that the allow- 
 ance for loss on casks or packages of less capacity than 
 forty gallons shall not exceed one-half the amount allowed 
 on said forty-gallon cask or package; but no allowance 
 shall be made on casks or packages of less capacity than 
 twenty gallons : And provided further, That the proof of 
 such distilled spirits shall not in any case be computed at 
 the time of withdrawal at less than one hundred per 
 centum. 
 
 Eegauge of spirits in -warehouse at date of act of August 28, 
 1894. (40 Int. Rev. Reo.,341.) 
 
 Regulations governing the short method of withdrawing 
 spirits from internal revenue bonded warehouses. (Vol. 1, 
 Treas. Dec. (1898), No. 18998, p. 294.) 
 
 Method of expediting withdrawing spirits from distillery 
 warehouses in certain cases. (Vol. 1, Treas. Dec. (1898), No. 
 18778.) 
 
 Second regauge upon withdrawal of spirits from bonded ware- 
 houses by distillers — when required. (Vol. 1, Treas. Dec. (1858), 
 No. 19061.) 
 
 Withdrawal of domestic spirits. When and how request for 
 regauge of spirits in bond less than four years may be made. 
 (Vol. 1, Treas. Dec. (1898), No. 19125.) 
 
 Explaining the provisions of section 50, act of August 28, 
 1894, as to the regauging of distilled spirits. (Circular No. 463, 
 July 6, 1896; 42 Int. Rev. Rec, 297.) 
 
 Requiring collectors of internal revenue to certify to the 
 authenticity of the signatures to requests for regauge of spirits 
 under section 50. (Circular No. 468, August 29, 1896; 42 Int. 
 Rev.Rec, 373.) 
 
 Description of packages of spirits in notice and request for 
 regauge under section 50. (Circular Letter No. 474, April 2, 
 1897; 43 Int. Rev.Rec, 149.) 
 
 Excessive leakage. (Letter to Collector Yandell, September 
 18, 1897; 43 Int. Rev. Rec, 349.) 
 
 Extracting spirits from empty packages. (Vol. 1, Treas. Dec. 
 (1898), No. 19191.) 
 
 No allowance can be made for additional outage occurring 
 after the first regauge, even where the spirits are to be exported. 
 (Vol 1, Treas. Dec. (1898), No. 18994.) 
 
 [SEC. 32946] SEC. 1. Act of March 3, 1S99 (SO Stat., 1349)- That 
 under the conditions and limitations imposed by section 
 fifty of the Act of August twenty eighth, eighteen hundred 
 and ninety-four, entitled "An Act to reduce taxation, to 
 provide revenue for the support of the Government, and for 
 other purposes," allowance for loss shall be made as to all 
 distilled spirits produced and originally gauged for deposit 
 prior to January first, eighteen hundred and ninety-nine, 
 and which lawfully remain in any internal- revenue bonded 
 warehouse, after the expiration of the period of forty-eight 
 months from the date of original gauge: Provided, however, Allowance for 
 That the allowance for loss herein authorized shall not loss - 
 exceed nine and one-half gallons for forty-nine, fifty, fifty- 
 one, and fifty-two months ; ten gallons for fifty-three, fifty- 
 four, fifty-five, and fifty-six months; ten and one-half 
 gallons for fifty-seven, fifty-eight, fifty-nine, and sixty 
 months; eleven gallons for sixty-one, sixty- two, sixty- three, 
 and sixty-four months; eleven aud one-half gallons for 
 sixty-five, sixty-six, sixty-seven, and sixty-eight months; 
 
180 DISTILLED SPIRITS. 
 
 twelve gallons for sixty-nine, seventy, seventy-one, and 
 seventy-two months; twelve and one-half gallons for 
 seventy-three, seventy-four, seventy-five, and seventy-six 
 months; thirteen gallons for seventy-seven, seventy-eight, 
 seventy-nine, and eighty months; and thirteen and one-half 
 gallons for eighty-one, eighty-two, eighty-three, and eighty- 
 four months, and no further allowance shall be made. 
 
 Sec. 2. That the allowance for loss herein provided shall 
 
 be ascertained by regauge on request of distiller before the 
 
 Allowance to expiration of eighty-four months from dateof original gauge, 
 
 by regange. and shall apply to spirits remaining in any internal-revenue 
 bonded warehouse which shall have been regauged hereto- 
 fore under the provisions of section fifty of the said Act of 
 August twenty-eighth, eighteen hundred and ninety-four: 
 Provided, That for the regauge of spirits originally gauged 
 for deposit on or before the first day of March, eighteen 
 
 eanee 6 for re- hundred and ninety- two, the request of the distiller for a 
 regauge under the provisions of this Act may be made at 
 any time before the first day of May, eighteen hundred and 
 ninety-nine. 
 
 Regauge of bonded spirits on request of distiller under the 
 provisions of section 50, act of August 28, 1894, as amended by 
 an act approved March 3, 1899. (Int. Rev. Circular No. 525, 
 March 9, 1899; Vol. 1, Treas. Dec. No. 20836.) 
 
 When requests for regauge must be filed under act of March 
 3, 1899. If requests are seasonably filed no injury will result to 
 distiller by reason of delay in regauge. (Vol. 1, Treas Dec. 
 (1899) No. 20948.) 
 
 Relating to excessive losses of distilled spirits in bonded 
 warehouses. (Int. Rev. Circular No. 451, revised March 15, 
 1899; Vol. 1, Treas. Dec. (1899) No. 20872.) 
 
 Act of March 3, 1899, approved after midnight of that day. 
 Extension of leakage allowance not applicable to spirits tax- 
 paid March 3, 1899. (Vol. 1, Treas. Dec. (1899) No. 21173, 
 May 23.) 
 
 The maximum allowance for each of the periods named in the 
 case of a cask or package of 40 or more wine-gallons' capacity 
 may be stated in tabular form as follows : 
 
 Not to exceed — 
 
 1 proof gallon for 2 months or part thereof. 
 
 11 gallons for more than 2 months and not more than 4 months. 
 
 2 gallons for more than 4 months and notmore than 6 months. 
 2J gallons for more than 6 months and not more than 8 months. 
 
 3 gallons for more than 8 months and not more than 10 months. 
 31 gallons for more than 10 months and not more than 12 months. 
 
 4 gallons for more than 12 months and not more than 15 months. 
 41 gallons for more than 15 months and not more than 18 months. 
 
 5 gallons lor more than 18 months and not more than 21 months. 
 51 gallons for more than 21 months and not more than 24 months. 
 
 6 gallons for more than 24 months and not more than 27 months. 
 6J gallons for more than 27 months and not more than 30 months. 
 
 7 gallons for more than 30 months and not more than 33 months. 
 7J gallons for more than 33 months arid not more than 36 months. 
 
 8 gallons for more than 36 months and not more than 40 months. 
 8J gallons for more than 40 months and not more than 44 months. 
 
 9 gallons for more than 44 months and not more than 48 month.-.. 
 
 * 91 gallons for more than 48 months arid not more than 52 months. 
 
 * 10 gallons for more than 52 months and not more than 56 months. 
 
 * 10J gallons for more than 56 months and not more than 60 months. 
 *11 gallons for more than 60 months and not more than 64 months. 
 
 * 111 gallons for more than 64 months and not more than 68 months. 
 
 * 12 gallons for more than 68 months and not more than 72 months. 
 
 * 121 gallons for more than 72 months and not more than 76 months. 
 
 * 13 gallons for more than 76 months and not more than 80 months. 
 
 * l 3 i gallons for more than 80 months and not more than 84 months. 
 
 The maximum allowance for loss on casks or packages of less 
 capacity than 40 wine gallons and not less than 20 wine gallons 
 is limited to one-half the amounts stated in the above table. 
 
 •Applicable only to spirits produced and originally gauged for 
 deposit prior to January 1, 1899. 
 
DISTILLED SPIRITS. 181 
 
 Fault or negligence in connection with loss of distilled spirits 
 in bonded warehouses. (Circular No. 328; 35 Int. Rev. Rec, 
 190.) 
 
 Regulations concerning the tare of spirit packages. (Circular 
 No. 530, April 24, 1899. Vol. 1, Treas. Dec. No. 21050.) 
 
 Circular No. 547, October 24, 1899, modifying above circular. 
 (Vol. 2, Treas. Dec. No. 21690. ) 
 
 GENERAL BONDED WAREHOUSES FOR DISTILLED SPIRITS OTHER THAN 
 FRUIT BRANDY. ACT OP AUGUST 28, 1894. (28 Stat., 509.) 
 
 Sec. 51. That the Commissioner of Internal Kevenue srotovertenin 
 shall be, and is hereby, authorized, in his discretion and one dl9triot - 
 upon the execution of such bond as he may prescribe, to 
 establish one or more warehouses, not exceeding ten in 
 number" in any one collection district, to be known and 
 designated as general bonded warehouses, and to be used 
 exclusively for the storage of spirits distilled from mate- 
 rials other than fruit, each of which warehouses shall be in 
 the charge of a storekeeper or storekeeper and gauger to in charge of 
 be appointed, assigned, transferred, and paid in the same Storekeeper and 
 manner as such officers for distillery warehouses are now gauge*. 
 appointed, assigned, transferred, and paid. Every such under control 
 warehouse shall be under the control of the collector of of colleotor - 
 internal revenue of the district in which such warehouse 
 is located, and shall be in the joint custody of the store- injointcustody 
 keeper and proprietor thereof, and kept securely locked, ^^"roprietor* 
 and shall at no time be unlocked or opened or remain open Not to ibe m- 
 except in the presence of such storekeeper or other person ex C cept, e r tc > . pen6d 
 who may be designated to act for him, as provided in the 
 case of distillery warehouses ; and such warehouses shall 
 be under such further regulations as the Commissioner of Regulations. 
 Internal Revenue, with the approval of the Secretary of 
 the Treasury, may prescribe. 
 
 Sec. 52. That any distilled spirits made from materials Distiller may 
 other than fruit, and lawfully deposited in a distillery ware- fro^Viftmery 
 house, may, upon application of the distiller thereof, be warehouse to 
 removed from such distillery warehouse to any general warehouse. 01 " 16 
 bonded warehouse established under the provisions of the 
 preceding section ; and the removal of said spirits to said 
 general bonded warehouse shall be under such regulations, 
 and after making such entries and executing and filing with j 
 the collector of the district in which the spirits were man- , 
 ufactured, such bonds and bills of lading, and the giving 
 of such other additional security, as may be prescribed by 
 the Commissioner of Internal Revenue and approved by 
 the Secretary of the Treasury. 
 
 Sec. 53. That all spirits intended for deposit in a general fll s e t a Jm b p e ft I .e 6 re! 
 bonded warehouse, before being removed from the distillery movai. 
 warehouse, shall have affixed to each package an engraved 
 stamp indicative of such intention, to be provided and fur- 
 nished to the several collectors as in the case of other 
 stamps, and to be charged to them and accounted for in the 
 same manner. 
 
 Sec. 54. That any spirits removed in bond as aforesaid Ho ,7/ plr .i*f 
 
 . ........ 1 _ nifty D6 deposited 
 
 may, upon its arrival at a general bonded warehouse, be in a general bond- 
 deposited therein upon making such entries, filing 8U ch ed 1Taren0Ufle - 
 bonds and other securities, and under such regulations as 
 
182 DISTILLED SPIRITS. 
 
 shall be prescribed by the Commissioner of Internal Rev- 
 enue, with the approval of the Secretary of the Treasury. 
 Tax . shall be n 8na ii be one of the conditions of the warehousing bond 
 ySSTtom e, the covering such spirits that the principal named in said bond 
 ent 6 tatodfftm- SDa11 P ay tae tax on tae s P irits as specified in the entry or 
 ™ y wSehoi 8 se. cause the same to be paid within eight years from the date 
 of the original entry of the same into the distillery ware- 
 house,and before withdrawal,except as hereinafter provided, 
 only one with- Sec. 55. That any spirits may be withdrawn once and no 
 ^rt'atToTfc. more from one general bonded warehouse for transportation 
 another ware-£ ano ther general bonded warehouse, and when intended 
 to be so withdrawn, shall have affixed thereto another gen- 
 ii such casead- eral bonded warehouse stamp indicative of such intention; 
 Deaffil!d! amp to and the withdrawal of such spirits, and their transfer to and 
 entry into such general bonded warehouse shall be under 
 such regulations and upon the filing of such notices, entries, 
 Notices en- bonds, and bill of lading as the Commissioner of Internal 
 of lading, m cLe Revenue, with the approval of the Secretary of the Treas- 
 of transfer. ury m ay, from time to time, prescribe; and the bonds cov- 
 given by aistui- ermg spirits in general bonded warehouses shall be given 
 ?enew^d. may b6 t>y distillers of the spirits, and shall be renewed at such 
 times as the Commissioner of Internal Revenue may, by 
 regulations, require. 
 Exportation Sec. 56. That the provisions of existing law in regard to 
 the withdrawal of distilled spirits from warehouses upon 
 manufacturing payment of tax, or for exportation, or for transfer to a man- 
 warehouse anlufacturing warehouse, and as to the gauging, marking, 
 UniteQ 6 state 9 t OT branding, and stamping of the spirits upon such with- 
 scientincinstitu-(i raw als, and in regard to withdrawals for the use of the 
 United States or scientific institutions or colleges of learn- 
 ing, including the provisions for allowance for loss by 
 Loss by acci- accidental fire or other unavoidable accident, are hereby 
 dental are. extended and made applicable to spirits deposited in gen- 
 eral bonded warehouses under this act. 
 
 Under section 56 of the act of August 28, 1894, providing for 
 the establishment of general bonded warehouses, the provisions 
 for allowance for loss by fire or other unavoidable accident do 
 not extend to the case of such a loss while spirits are in transit 
 from a distillery warehouse to a general bonded warehouse. 
 (Greenbrier Distillery Compauy v. Johnson, 88 Fed. Rep., 638.) 
 
 Transfer ^from g BC _ 57 # Whenever distilling shall have been suspendedat 
 honseTJ general any distillery for a period or periods aggregating six months 
 house "ma v'be during any calendar year, and the quantity of spirits remain- 
 ordered by "com- ing in the distillery warehouse does not exceed five thousand 
 tem^ROTenmj proof gallons, or whenever, in the opinion of the Commis- 
 when distillery s i 0I1 er of Internal Kevenue, any distillery warehouse or 
 Sis less than general bonded warehouse is unsafe or unfit for use, or the 
 5 ooo gallons and merchandise therein is liable to loss or great wastage, he 
 
 the distillery is .... _ .. ,. ? _ j 
 
 under suspen- may m either such case discontinue such warehouse and 
 iiTye'ar™™*!! require the merchandise therein to be transferred to such 
 ■warehouse is un- other warehouse as he may designate, and within such time 
 use 6 etc. nllflt f ° r as be may prescribe ; and all the provisions of section thirty- 
 p'rovisK>ns ° f two hundred and seventy-two of the Eevised Statutes of 
 vised" 1 statutes, the United States relating to transfers of spirits from ware 
 p iicabie Iiade ap bouses, including those imposing penalties, are hereby 
 
 made applicable to transfers to or from general bonded. 
 
 warehouses established under this act. 
 
DISTILLED SPIKITS. 183 
 
 Sec. 58. The tax upon any distilled spirits removed from when tax may 
 a distillery warehouse for deposit in a general bonded ware- collectedly Si* 
 house, and in respect of which any requirement of this acttraint. 
 is not complied with, shall, at any time when knowledge 
 of such fact is obtained by the Commissioner of Internal 
 Revenue, be assessed by him upon the distiller of the same, 
 and returned to the collector, who shall immediately demand 
 payment of such tax, and upon the neglect of payment by 
 the distiller shall proceed to collect the same by distraint. 
 But this provision shall not exclude any other remedy or 
 proceeding provided by law to enforce the payment of the 
 tax. If it shall appear at any time that there has been a in case of ex- 
 loss of distilled spirits from any cask or package deposited oaskJ e in° war<£ 
 in a general bonded warehouse or special bonded ware- houses commis- 
 house, other than the loss provided for in section thirty-two ? e °t e coiiector to 
 hundred and twenty-one of the Revised Statutes of the^mandtax and 
 United States, which, in the opinion of the Commissioner may assess. 
 of Internal Revenue, is excessive, he may instruct the col- 
 lector of the district in which the loss has occurred to 
 require the withdrawal from warehouse of such cask or 
 package of distilled spirits and to collect the tax accrued 
 upon the original quantity of distilled spirits entered into 
 the warehouse in such cask or package, less only the allow- 
 ance for loss provided by law. If the said tax is not paid 
 on demand the collector shall report the amount due, as 
 shown by the original gauge, upon his next monthly list, 
 and it shall be assessed and collected as other taxes are 
 assessed and collected. 
 
 Sec. 59. That in case any distilled spirits removed from _ Penal provia- 
 a distillery warehouse for deposit in a general bonded ware- f"naes "specked! 
 house shall fail to be deposited in such general bonded 
 warehouse within ten days after such removal, or within 
 the time specified in any bond given on such removal, or if 
 any distilled spirits deposited in any general bonded ware- 
 house shall be taken therefrom, for export or otherwise, 
 without full compliance with the provisions of this act, and 
 with the requirements of any regulations made thereunder, 
 and with the terms of any bond given on such removal, 
 or if any distilled spirits which have been deposited in a 
 general bonded warehouse shall be found elsewhere, not 
 having been removed therefrom according to law, any per- 
 son who shall be guilty of such failure, or any person who 
 shall in any manner violate any provision of the next pre- 
 ceding eleven sections of this act, shall be subject, on con- 
 viction, to a fine of not less than one hundred dollars nor 
 more than five thousand dollars, or to imprisonment for not 
 less than three months nor more than three years for every 
 such failure or violation; and the spirits as to which such 
 failure or violation, or unlawful removal shall take place 
 shall be forfeited to the United States. 
 
 Regulations, Series 7, No. 20, relative to the establishment of 
 general bonded warehouses, for the storage of spirits made from 
 material other than fruit. 
 
 Supplemeut No. 1, relative to the bonding of distilled spirits 
 in general bonded warehouses. 
 
184 DISTILLED SPIRITS. 
 
 5SS Sec - 329 f ****** *» a °* fMyje, j»» («:««*■. »*>• When : 
 
 spTntB removed ever an order is received from the collector for the removal 
 &om wareiouBe. from any distillery warehouse of any cask of distilled 
 spirits on which tax has been paid, the gauger by whom 
 the same is ganged and inspected shall, in presence of the 
 storekeeper and before such cask has left the warehouse, 
 place upon the head thereof, in such manner as to cover no 
 portion of any brand or mark prescribed by law already 
 placed thereon, a stamp, on which shall be engraved the 
 number of prooi gallons contained in said cask on which 
 the tax has been paid, and which shall state the serial 
 number of the cask, the name of the person by whom the 
 tax was paid, and the person to whom and the place where 
 it is to be delivered. Said stamp shall be signed by the 
 collector of the district, the storekeeper and gauger, and 
 shall be as follows : 
 
 Tax-paid stamp, No. — . 
 
 Received , 18 — , from , tax on 
 
 gallons proof spirit, cask No. , warehouse at , 
 
 for delivery to , at . 
 
 Collector District, State of . 
 
 Attest: 
 
 United Stales Storekeeper. 
 United States Gauger. 
 
 And at the time of affixing the tax-paid stamp the gauger 
 shall, in the presence of the storekeeper, cut or burn upon 
 each cask the name of the distiller, the district, the date of 
 the payment of the tax, the number of proof-gallons, and 
 the number of the stamp, which cutting or burning shall be 
 erased when such cask is emptied. 
 
 The last words of section 3295, namely, "by cntting or burn- 
 ing a canceling line across such marks or brands," were struck 
 out by amendatory act of July 16, 1892. 
 
 Alleged infringement of patent in the use of stamps. (Fletcher 
 e. Blake, 27 Int. Rev. Rec, 6 ; Hollister v. Benedict and Burn- 
 ham Manufacturing Company, 113 U.S., 59; 31 Int. Rev. Rec, 
 30.) 
 
 Regulations relative to the signing of stamps. (Series 7, 
 No. 7, p. 98.) 
 
 Regulations concerning the affixing of stamps to heads of 
 spirit packages. (Circular No. 535, May 26, 1899.) 
 
 In the case of spirit packages, the heads of which are in three 
 parts, the Government stamp, or stamps, required to be placed 
 upon the same, will be affixed across a joint, or joints, of the 
 head in such a manner that each stamp shall rest over a joint 
 at about the middle of the stamp, and so that the center piece 
 of the head may not be removed without destroying the stamp 
 or stamps. (Vol. 1, Treas. Dec, No. 21192.) 
 
 Regulations concerning reduction in proof of distilled spirits 
 in distillers' original packages. (Int. Rev. Circular No. 536, 
 May 26, 1899 ; Vol. 1, Treas. Dec. No. 21193, and Circular No. 542, 
 Vol. 2, Treas. Dec. (1899), No. 21466.) 
 
 The tax-paid stamps issued by collectors for the payment of 
 taxes on distilled spirits are nothing more than receipts, and 
 are worthless as receipts to other parties than those to whom 
 they are issued. (Woolner v. United States, 13 Ct. Clms., 355; 
 24 Int. Rev. Rec, 181.) 
 
 ceSTenT a ite CO o'f Sec.3296. Whenever any person removes, or aids or abets 
 spirits contrary in the removal of any distilled spirits on which the tax has 
 to aw ; penalty. no j. b een pa^ fa a place other than the distillery warehouse 
 
DISTILLED SPIRITS. 185 
 
 provided by lav, or conceals or aids in the concealment of 
 any spirits so removed, or removes, or aids or abets in the 
 removal of any distilled spirits from any distillery ware- 
 house, or other warehouse for distilled spirits authorized by 
 law, in any manner other than is provided by law, or con- 
 ceals or aids in the concealment of any spirits so removed 
 he shall be liable to a penalty of double the tax imposed on 
 such distilled spirits so removed or concealed, and shall be 
 fined not less than two hundred dollars nor more than five 
 thousand dollars, and imprisoned not less than three months 
 nor more than three years. 
 
 Sections 3256, 3279, 3299, 3450, p. 342. 
 
 Aiding or abetting. (United States v. Blaisdell et al., 9 Int. 
 Rev. Rec, 82.) 
 
 Amendment No. 5, Constitution of United States, declaring 
 that no one shall twice be put in jeopardy for the same offense, 
 does not apply to proceedings in rem; and a conviction, there- 
 fore, under section 3296 is not a bar to proceedings under sec- 
 tions 3289, 3299, for the forfeiture of spirits found in unstamped 
 packages, or in places other than distillery warehouses, to 
 which they have been removed contrary to law. 
 
 A conviction, under section 3296, for removing distilled spirits 
 to a place other than a distillery warehouse, or concealing them 
 there contrary to law, is not a bar to a conviction under section 
 3281 for illicit distilling, because the same are different offenses; 
 and the question of being twice in jeopardy, within the Consti- 
 tution, amendment 5, does not arise. (United States v. Three 
 Copper Stills, etc. (1890), 47 Fed. Rep., 495.) 
 
 The fact that the statute makes the aiding and abetting of 
 another in the removal of illicit spirits a distinct offense does 
 not prevent a person so aiding and abetting from being con- 
 victed as a principal in the removal, under the rule making all 
 participants in misdemeanors liable as principals. (United 
 States v. Sykes, 58 Fed. Rep., 1000.) 
 
 An indictment under this section for the concealment of dis- 
 tilled spirits on which the tax has not been paid, removed to a 
 place other than the distillery warehouse provided by law, 
 which charges the performance of that act at a particular time 
 and place, and in the language of the statutes is sufficiently 
 certain. (Pounds v. United States, 171 U. S., 35.) 
 
 See United States v. Smith, 27 Fed. Rep., 854. 
 
 Bond may be sued for these penalties. (United States v. 
 Chouteau, 102 U. S., 603 ; 27 Int. Rev. Rec, 49.) 
 
 Sec. 3297. The Secretary of the Treasury is authorized to Alcohol with- 
 grant permits to any incorporated or chartered scientific in- waTpurpos^by 
 stitution.or college of learning to withdraw alcohol iu speci- i ?. co '?' or -[ t6 f Iia if 
 fled quantities from bond without payment of the internal- tutton™ 
 revenue tax on the same, or on the spirits from which the 
 alcohol has been distilled, for the sole purpose of preserv- 
 ing specimens of anatomy, physiology, or natural history 
 belonging to such institution, or for use in its chemical 
 laboratory : Provided, That application for permits shall be 
 made by the president or curator of such institution, who 
 shall file a bond for double the amount of the tax on the 
 alcohol to be withdrawn, with two good and sufficient sure- 
 ties, to be approved by the Commissioner of Internal Eeve- 
 nue, and conditioned that the whole quantity of alcohol so 
 withdrawn from bond shall be used for the purposes above 
 specified, and for no other, and that the said president or 
 curator shall comply with such other requirements and reg- 
 ulations as the Secretary of the Treasury may prescribe. 
 And if any alcohol so obtained is used by any officer, as Penalty 
 
186 DISTILLED SPIRITS. 
 
 aforesaid, of such in stitution for any purposes other than that 
 above specified, then the said officer or sureties shall pay the 
 tax on the whole amount of alcohol withdrawn from bond, 
 together with a like amount as a penalty in addition thereto. 
 
 Alcohol is the onlv kind of spirit that can be used free of tax 
 for scientific purposes. (Vol. 2, Treas. Dec. (1899), No. 21664.) 
 
 drtwnte sTien- [SEC.3297«]. Act of May S, 1878. (SO Stat., 48.) That the SeC- 
 
 titio purposes by retary of the Treasury be, and is hereby authorized to 
 Incorporated. not g rant permits, as provided for in section thirty -two hundred 
 and ninety-seven of the Revised Statutes of the United 
 States passed at the first session of the Forty-third Con- 
 gress, to any scientific university, or college of learning cre- 
 ated and constituted such by any State or Territory under 
 its laws, though not incorporated or chartered, upon the 
 same terms and subject to the same restrictions and penal- 
 ties, already provided by said section thirty-two hundred 
 and ninety-seven : Provided further, That the bond required 
 thereby may be executed by any officer of such university 
 or college, or by any other person for it, and on its behalf, 
 with two good and sufficient sureties, upon like conditions, 
 and to be approved as by said section is provided. 
 
 See Appendix to Regulations, Series 7, No. 7, Revised, p. 200, 
 and Revised Circular, July 14, 1898 ; Dept. No. 138, vol. 2, Treas. 
 Dec, No. 19664. 
 
 Power of offi- Sec. 3298. It shall be lawful for any internal-revenue offi- 
 cers to detain j. -i j_ ■ i i j_ • ■ i 
 
 packages on sua- cer to detain any cask or package containing, or supposed 
 picion. f; contain, distilled spirits, when he has reason to believe 
 
 that the tax imposed by law upon the same has not been 
 paid, or that the same is being removed in violation of law; 
 and every such cask or package may be held by him at a 
 safe place until it shall be determined whether the property 
 so detained is liable by law to be proceeded against for for- 
 feiture; but such summary detention shall not continue in 
 any case longer than forty-eight hours without process of law 
 or intervention of the officer to whom such detention is to 
 be reported. 
 Forfeiture of Sec 3299. All distilled spirits found elsewhere than in a 
 ly'removed from distillery or distillery warehouse, not having been removed 
 distillery. ^ therefrom according to law, shall be forfeited to the United 
 ActPeb.i8, 1875. States. 
 
 If agent is cognizant of fraud at time of purchase, the principal 
 is bound. Confusion and mixture of goods by rectification. 
 (Harrington's Distilled Spirits, 11 Wall., 356; 13 Int. Rev. Rec. 
 193.) 
 
 Burden of proof. (§ 3333 p. 209. United States v. Eight Casks 
 of Whisky, 7 Int; Rev. Rec, 4.) 
 
 unfawfuny ep " ^ B0 " 3300. Whenever any store-keeper or other person in 
 movingspiritsorthe employment of the United States, having charge of a 
 berlmovld^tc 1 ! bonded warehouse, removes or allows to be removed there- 
 from any cask or other package, without an order or permit 
 of the collector, or which has not been marked or stamped 
 in the manner required by law, or removes or allows to be 
 removed any part of the contents of any cask or package 
 Penalty. deposited therein, he shall be immediately dismissed from 
 office or employment, and be fined not less than five hun- 
 dred dollars nor more than two thousand dollars, and im- 
 
DISTILLED SPIRITS. 187 
 
 prisoned not less than three months nor more than two 
 years. 
 
 SEC. 3301, as amendedly section 5, act of March 1, 1879. {20 Stat., 327.) ^ftbTS*™'- 
 Every storekeeper shall keep a warehouse book, which shall boots 6 
 at all times be open to the examination of any revenue offi- 
 cer, and shall enter therein an account of all articles de- 
 posited in the warehouse to which he is assigned, indicating 
 in each case the date of deposit, by whom manufactured or 
 produced, the number and description of the packages and 
 contents, the quantities therein, the marks and serial num- 
 bers thereon, and by whom gauged, inspected, or weighed, 
 and if distilled spirits, the number of gauge or wine gallons, 
 of proof-gallons, and of taxable gallons; and before deliv- 
 ering any article from the warehouse he shall enter in said 
 book the date of the permit or order of the collector for the 
 delivery of such articles, the number and description of the 
 packages, the marks and serial numbers thereon, the date 
 of delivery, to whom delivered, and for what purpose, which 
 purpose shall be specified in the permit or order for delivery ; 
 and in case of delivery of any distilled spirits the number 
 of gauge or wine gallons, of proof-gallons, and of taxable 
 gallons shall also be stated; and such further particulars 
 shall be entered in the warehouse-books as may be pre- 
 scribed or found necessary for the identification of the 
 packages, to insure the correct delivery thereof and proper 
 accountability therefor. 
 
 And every store-keeper shall furnish daily to the collector re ^a"^f e ™! 
 of the district a return of all articles received in and deliv- port™ 8 
 ered from the warehouse during the day preceding that on 
 which the return is made, and mail at the same time a copy 
 thereof to the Commissioner of Internal Eevenue, and shall, 
 on the first Monday of every month, make a report in du- 
 plicate of the number of packages of all articles, with the 
 respective descriptions thereof, as above provided, which 
 remained in the warehouse at the date of his last report, of 
 all articles received therein and delivered therefrom dur- 
 ing the preceding month, and of articles remaining therein 
 at the end of said month. He shall deliver one of these 
 reports to the collector having control of the warehouse, 
 to be recorded and filed in his office, and transmit one to 
 the Commissioner of Internal Eevenue, to be recorded and 
 filed in his office. 
 
 The reports made by a distiller, or by storekeepers or other 
 officers, to a collector under the internal-revenue laws are in no 
 sense public records, hut are executive documents, which the 
 United States in its sovereign capacity has acquired for the 
 sole purpose of administering its own governmental affairs, and ' 
 are its private property, the custody and use of which the Secre- 
 tary of the Treasury has the lawful authority to control by 
 proper regulations. {In re Comingore, Collector (1899), 96 Fed. 
 Rep., 552 ; Vol. 2, Treas. Dec, No. 21584. ) 
 
 Method of adjusting in reports on Forms 87 and 94A, Part 1, 
 for the current month, of certain errors in such reports found to 
 have occurred in some previous month or months. (Circular 
 No. 447, September 30, 1895; 41 Int. Rev. Rec, 409.) 
 
 Sec. 3302. The store-keeper assigned to any distillery store - keepers 
 warehouse shall, in addition to the duties required of him distillery^! 
 as store-keeper in charge of a warehouse, keep in a book to keep accounts of 
 be provided for that purpose, and in the manner prescribed etc. tena 8 u 9 
 
188 DISTILLED SPIRITS. 
 
 by the Commissioner of Internal Eevenne, a daily account 
 of all the meal and vegetable productions or other sub- 
 stances brought into said distillery, or on said premises, to 
 be used for the purpose of producing spirits, from whom 
 purchased, and when delivered at said distillery ; of the kind 
 and quantity of all fuel used, and from whom purchased; 
 of all repairs made on said distillery, and by whom and 
 when made; of the names and places of residence of all per- 
 sons employed in or about the distillery; of the materials 
 put into the mash-tub or otherwise used for the production 
 of spirits ; of the time when any fermenting-tub is emptied 
 of ripe mash or beer, recording the same by the number 
 painted on said tub ; and of all spirits drawn off from the 
 receiving-cistern, and the time when the same were drawn off. 
 Distiller's Sec. 3303. Every person who makes or distills spirits, or 
 b^def* 1168 *° owns any still, boiler, or other vessel used for the purpose 
 of distilling spirits, or who has such still, boiler, or other 
 vessel so used under his superintendence, either as agent 
 or owner, or who uses any such still, boiler, or other vessel, 
 shall from day to day make, or cause to be made, in a book 
 or books, to be kept by him in such form as the Commis- 
 sioner of Internal Revenue may prescribe, a true and exact 
 entry of the kind of materials, and the quantity in pounds, 
 bushels, or gallons purchased by him for the production of 
 spirits, from whom and when purchased, and by what con- 
 veyance delivered at said distillery, the amount paid there- 
 for, the kind and quantity of fuel purchased for use in the 
 distillery, and from whom purchased, the amount paid for 
 ice or water for use in the distillery, the repairs placed on 
 said distillery or distilling-apparatus, the cost thereof, and 
 by whom and when made, and of the name and residence of 
 each person employed in or about the distillery, and in what 
 capacity employed. And in another book he shall make 
 Uke entry of the quantity of grain or other material used for 
 the production of spirits, the time of day when any yeast or 
 other composition is put into any mash or beer for the pur- 
 pose of exciting fermentation, the quantity of mash in each 
 tub, designating the same by the number of the tub, the 
 number of dry inches, that is to say, the number of inches 
 between the top of each tub and the surface of the mash or 
 beer therein at the time of yeastiug, the gravity and tem- 
 perature of the beer at the time of yeasting, and on every 
 day thereafter its quantity, gravity, and temperature at the 
 hour of twelve meridian; also, of the tiuie when any fer- 
 menting-tub is emptied of ripe mash or beer, the number of 
 gallons of spirits distilled, the number of gallons placed in 
 the warehouse, and the proof thereof, the number of gal- 
 lons sold or removed, with the proof thereof, and the name, 
 place of business, and. residence of the person to whom sold. 
 Boots to be Sec. 3304. The books of every distiller hereinbefore re- 
 tawi!d pinery- q uired slia11 always be kept at the distillery and be always 
 ed two years, open to the inspection of any revenue officer, and, when 
 filled up, shall be preserved by the distiller for a period of 
 not less than two years thereafter, and whenever required 
 shall be produced for the inspection of any revenue officer. 
 
 The books of a distiller required by law to be kept can be 
 seized and used as evidence. "The United States have the right 
 
DISTILLED SPIRITS. 189 
 
 to demand their production without judicial process for all 
 purposes connected with the revenue liabilities of the distillers 
 or the distilleries." (Waite, C. J., in the United States Circuit 
 Court, Eastern District of Virginia. United States v. ADistillery 
 at Petersburg, 1 Hughes, 533; 22 Int. Rev. Rec, 195.) 
 
 Distillers' books. Every book kept by a distiller is, to a cer- 
 tain extent, a Government book, and may, under the law, be 
 rightfully examined by the revenue officers to determine its 
 correctness. (United States r. Parker, Mason & Co., and Roelle, 
 Junker & Co., 21 Int. Rev. Rec, 245; 6 Bias., 350.) 
 
 Sec. 3305. Whenever any false entry is made in, or any 
 entry required to be made is omitted from, either of the said o^jjfng tS'kTe'p 
 books mentioned in the two preceding sections, with intent orproducebooks; 
 to defraud or to couceal from the revenue officers any fact penalty - 
 or particular required to be stated and entered in either of 
 said books, or to mislead in reference thereto; or any dis- 
 tiller as aforesaid omits or refuses to provide either of said 
 books, or cancels, obliterates, or destroys any part of either 
 of such books, or any entry therein, with intent to defraud, 
 or permits the same to be done, or such books, or either of 
 them, are not produced when required by any revenue offi- 
 cer, the distillery, distilling-apparatus, and the lot or tract 
 of land on which it stands, and all personal property on 
 said premises used in the business there carried on, shall be 
 forfeited to the United States. And every person who 
 makes such false entry, or omits to make any entry herein- 
 before required to be made, with the intent aforesaid, or who 
 causes or procures the same to be done, or fraudulently can- 
 cels, obliterates, or destroys any part of said books, or any 
 entry therein, or willfully fails to produce such books, or 
 either of them, shall be fined not less than five hundred dol- 
 lars, nor more than five thousand dollars, and imprisoned 
 not less than six months, nor more than two years. 
 
 See United States v. One Water Cask, 10 Int. Rev. Rec, 93; 
 United States v. Stowell, 133 U. S., 1; 36 Int. Rev. Rec, 30.) 
 
 Sec. 3306. Every person who knowingly uses any false using false 
 
 ■ -i. " * . j..« • i ■ weights or meaa- 
 
 weights or measures in ascertaining, weighing, or measur- ures ; penalty. 
 ing the quantities of grain, meal, or vegetable materials, 
 molasses, beer, or other substances to be used for distilla- 
 tion, shall be fined not less than five hundred dollars nor 
 more than five thousand dollars, and imprisoned not less 
 than one year nor more than three years. Any person who using unregis. 
 uses any molasses, beer, or other substance, whether fer- P e 6 nait™ aterial8! 
 mented on the premises or elsewhere, for the purpose of 
 producing spirits, before an account of the same is regis- 
 tered in the proper book provided for that purpose, shall 
 forfeit and pay the sum of one thousand dollars for each 
 offense so committed. 
 
 Sec. 3307. On the first day of each month, or within five Distillers' re- 
 days thereafter, every distiller shall render to the collector Smto°co^ d tor! 
 of the district an account in duplicate, taken from his books, 
 stating the quantity and kind of materials used for the 
 production of spirits each day, and the number of wine- 
 gallons and of proof- gallons of spirits produced and placed 
 in warehouse. And the distiller or the principal manager 
 
190 DISTILLED SPIRITS. 
 
 of the distillery sball make and subscribe the following 
 oath, to be attached to said return : 
 
 "I, , distiller (or principal manager, as the case may 
 
 be) of the distillery at , do solemnly swear that, since the date 
 
 of the last return of the business of said distillery, dated day 
 
 of ■ to day of , both inclusive, there was produced 
 
 in said distillery, and withdrawn and placed in warehouse, the num- 
 ber of wine-gallons and proof-gallons of spirits; and there were actu- 
 ally mashed and used in said distillery, and consumed in the produc- 
 tion of spirits therein, the several quantities of grain, sugar, molasses, 
 and other materials respectively hereinbefore specified, and no more." 
 
 One of the said duplicate returns shall be transmitted by 
 
 the collector to the Commissioner of Internal Revenue. 
 
 Distillers' re- Sec. 3308. Every distiller shall make a return of the 
 
 be"! CaSludS- number of barrels of spirits distilled by him, counting forty 
 
 tuied. gallons of proof-spirits to the barrel, whenever such, return 
 
 is demanded by the collector of the district. 
 
 aJ^n°atioDor'd£ Sec - 3309 > aa amended - 0n tlie receipt of the distiller's 
 tutors' "returns, return in each month, the Commissioner of Internal Eeve- 
 assessments, etc. nue g^aii inquire and determine whether the distiller has 
 accounted for all the grain or molasses used, and all the 
 Capacity tax. S pi r its produced by him in the preceding month. If he is 
 satisfied that the distiller has reported all the spirits pro- 
 duced by him, and the quantity so reported is found to be 
 less than eighty per centum of the. producing- capacity of 
 the distillery as estimated according to law, he shall make 
 Amendment an assessment for such deficiency at the rate of ninety cents 
 act d Maf! 3, 6< m5 for every ] iroof -gallon. In determining the quantity of grain 
 (is stat., 402). used, fifty-six pounds shall be accounted as a bushel; and 
 if the Commissioner finds that the distiller has used any 
 grain or molasses in excess of the capacity of his distillery 
 as estimated according to law, he shall make an assessment 
 sec. i2,act Mar. against the distiller at the rate of ninety cents for every 
 402 1 ) 875 Amend" proof-gallon of spirits that should have been produced from 
 men't. the grain or molasses so used in excess, which assessment 
 
 shall be made whether the quantity of spirits reported is 
 equal to or exceeds eighty per centum of the producing- 
 capacity of the distillery. If the Commissioner finds that 
 the distiller has not accounted for all the spirits produced 
 by him, he shall, from all the evidence he can obtain, deter- 
 mine what quantity of spirits was actually produced by such 
 3 w75 12 ('i a 8 Ct stet r ' distiller, and an assessment shall be made for the difference 
 402). "Amend- between the quantity reported and the quantity shown to 
 ment - have been actually produced, at the rate of ninety cents for 
 
 every proof-gallon : Provided, That the actual product shall 
 be assumed to be in no case less than eighty per centum of 
 the producing-capacity of the distillery as estimated accord- 
 ing to law. All assessments made under this section shall 
 be a lien on all distilled spirits on the distillery premises, 
 the distillery used for distilling the same, the stills, vessels, 
 fixtures, and tools therein, the tract of land whereon the 
 said distillery is located, and any building thereon, from the 
 time such assessment is made until the same shall have 
 been paid. 
 
 It is well settled that a distiller is legally liable to a tax on his 
 entire actual product, and on a quantity equal at least to 80 per 
 centum of the producing capacity of his distillery as fixed by the 
 survey, however small the actual product may be. (UnitedStates 
 
DISTILLED SPIRITS. 191 
 
 v. Singer, 15 Wall., Ill ; 17 Int. Rev. Rec., 9. Collector v. Beggs, 
 17 Wall.. 182 ; 17 Int. Rev. Rec., 164. United States v. Ferrary et 
 al., 93 U. S., 625; 22 Int. Rev. Rec, 394.) 
 
 Construction of the statute and method of computation. (Stoll 
 v. Pepper, 97 U. S. (7 Otto), 438 ; 25 Int. Rev. Rec, 2. Weitzel v. 
 Rabe, 103 U. 8., 340. See also United States);. Nissley, 1 Dillon, 
 586; 13 Int. Rev. Rec, 174. Pahlman v. Collector, 20 Wall., 189; 
 19 Int. Rev. Rec, 171. Turner v. Williams, 18 Int. Rev. Rec, 6.) 
 
 In a suit for taxes under section 3309 the original assessment 
 list signed by the Commissioner is evidence of assessment, and 
 the original report of survey and certificate of collector of deliv- 
 ery of triplicate copy to distiller arc competent evidence. (United 
 States v. Bristow, 20 Fed. Rep., 378.) 
 
 If a distiller uses material for distillation in excess of the 
 estimated capacity of his distillery according to the survey, but, 
 in the regular course of his business, pays the tax upon his 
 entire production, he can not he again assessed the regular 
 gallon tax on the spirits which the excess of material used 
 should have produced. (Runkle v. Citizens' Insurance Company 
 of Pittsburg, Pa., 6 Fed. Rep., 143.) 
 
 The provision under this section that if the Commissioner of 
 Internal Revenue, on making a monthly examination of a dis- 
 tiller's return, "finds that the distiller has used any grain or 
 molasses in excess of the capacity of his distillery as estimated 
 according to law, he shall make an assessment against the dis- 
 tiller," etc., refers to the real average spirit- producing capacity 
 of the distillery, and not to a fictitious capacity for any partic- 
 ular day or days. (Chicago Distilling Company v. Stone, 140 
 U. S. , 647 ; 37 Int. Rev. Rec. , 206. ) 
 
 See on this section Stowelli'. Williams, jr., 17 Int. Rev. Rec, 38; 
 Daly v. United States, 16 Int. Rev. Rec, 147; Hartman v. Bean, 
 99 U. S., 393 ; 25 Int. Rev. Rec, 141. 
 
 [SEC. 3309a.] Sections, actof March, 1, 1879 (20 Stat., 327), amended Relief from as- 
 hy section 8, act of May 28, 1880 (21 Stat., 145). That whenever, KfclesTete^n 
 
 tinder the provisions of section thirty-three hundred and certain cases." 
 nine of the Eevised Statutes, an assessment shall have 
 been made against a distiller for a deficiency in not pro- 
 ducing eighty per centum of the producing capacity of his 
 distillery as established by law, or for the tax upon the 
 spirits that should have been produced from the grain, or 
 fruit, or molasses found to have been used in excess of the 
 capacity of his distillery for any month, as estimated accord- 
 ing to law, such excessive use of grain, or fruit, or molasses 
 having arisen from a failure on the part of the distiller to 
 maintain the capacity required by law to enable him to 
 use such grain, or fruit, or molasses without incurring lia- 
 bility to such assessment, and it shall be made to appear 
 to the satisfaction of the Commissioner of Internal Revenue 
 that said deficiency, or that said failure, whereby such 
 excessive use of grain, molasses, or fruit arose, was not 
 occasioned by any want of diligence or by any fraudulent 
 purpose, on the part of the distiller, but from misunder- 
 standing as to the requirements of the law and regulations 
 in that respect or by reason of unavoidable accidents, then, 
 and in such case, the Commissioner of Internal Revenue, 
 subject to regulations prescribed by the Secretary of the 
 Treasury is authorized, on appeal made to him, to remit or 
 refund such tax, or such part thereof as shall appear to 
 him to be equitable and just in the premises. 
 
 And the Commissioner of Internal Revenue upon the pro- Accidental fire 
 duction to Mm of satisfactory proof of the actual destruction, oro 6rcasua y - 
 by accidental fire or other casualty, and without any fraud, 
 collusion, or negligence of the distiller of any spirits in process 
 
riod. 
 
 192 DISTILLED SPIRITS. 
 
 of manufacture or distillation, or before removal to the distill- 
 ery warehouse, shall not assess the distiller for a deficiency in 
 not producing eighty per centum of the producing capacity of 
 his distillery as established by laic when the deficiency is occa- 
 sioned by such destruction, nor shall he, in such case, assess 
 the tax on the spirits so destroyed: 
 
 Provided, That no tax shall be remitted or refunded un- 
 der the provisions of this section upon any assessment made 
 prior to January first, eighteen hundred and seventy- four : 
 Distillers of Provided further, That no assessment shall be charged 
 fromsuciTassess- against any distiller of fruit for any failure to maintain the 
 men ts , except, required capacity, unless the Commissioner shall, within six 
 months after his receipt of each monthly report notify such 
 distiller of such failure so to maintain the required capacity. 
 
 Circular No. 317. Eeliefincaseof assessnientsproposed under 
 section 3309. (34 Int. Eev. Eec, 181. ) 
 
 Statutory relief in case of assessments under this section. 
 (Department No. 90, Circular No. 317, revised August 28, 1889, 
 35 Int. Eev. Eec, 277 ; 37 Int. Eev. Eec, 237. ) 
 
 Rate of tax. [SEC. 33096.] Section 60, act of August 28, 1894 (28 Stat., 509). 
 
 That all assessments made under the provisions of section 
 thirty-three hundred and nine of the Revised Statutes of 
 the United States, and Acts amendatory thereof, shall be 
 at the rate of tax imposed by this Act on each proof gallon. 
 
 Fermenting pe- SEC. 3310, as amended by act of February 27, 1877 (19 Stat., 240), 
 and section 7, act of May 2S, 1880 (21 Stat., 145.) The first fer- 
 menting period of every distiller shall be taken to begin on the 
 day the distiller's bond is approved; and every distiller at the 
 hour of twelve meridian on the last day of such fermenting 
 period, or at the same hour on any previous day of such fer- 
 menting period on which spirits are distilled, shall be deemed 
 to have commenced, and thereafter to be continuously en- 
 gaged in, the production of distilled spirits in his distillery, 
 except in the intervals when he shall suspend work as here- 
 inafter provided. 
 
 suspension of Any distiller desiring to suspend work in his distillery 
 may give notice in writing to the collector of the district, 
 stating when he will suspend work ; and on the day men- 
 tioned in said notice said collector or one of his deputies 
 shall, at the expense of the distiller, proceed to fasten 
 securely the door of every furnace of every still or boiler in 
 said distillery, by locks and otherwise, and shall adopt such 
 other means as the Commissioner of Internal Eevenue may 
 prescribe to prevent the lighting of any fire in such furnace 
 or under such stills or boilers. The locks and seals, and 
 other materials required for such purpose, shall be furnished 
 to the collector by the Commissioner of Internal Eevenue, 
 to be duly accounted for by said collector. Such notice by 
 any distiller, and the action taken by the collector in pur- 
 suance thereof, shall be immediately transmitted to the 
 Commissioner of Internal Eevenue. No distiller, after hav- 
 ing given such notice, shall, after the time stated therein, 
 carry on the business of a distiller on said premises until 
 he gives another notice in writing to said collector, stating 
 the time when he will resume work; and at the time so 
 stated for resuming work the collector or one of his depu- 
 ties shall attend at the distillery to remove said locks and 
 
 work. 
 
DISTILLED SPIRITS. 193 
 
 other fastenings; and thereupon, and not before, work may 
 be resumed in said distillery, which fact shall be imme- 
 diately reported to the collector of the district, and by him 
 transmitted to the Commissioner of Internal Eevenue. 
 
 Every distiller who, after the time fixed in said notice carrying on 
 declaring his intention to suspend work, carries on the noSwof snspe" 
 business of a distiller on said premises, or has mash, wort, sion. 
 or beer in his distillery, or on any premises connected there- 
 with, or has in his possession or under his control any mash, 
 wort, or beer, with intent to distill the same on said prem- Penalties; boo. 
 ises, shall incur the forfeitures and be subject to the same 3260 '?- 155 - 
 punishment as provided for persons who carry on the 
 business of a distiller without having given the bonds 
 required by law. 
 
 But nothing in this section shall be held to apply to sus- suspensions 
 pensions caused by unavoidable accident; and the Oom-^fj" b ^ 2JJj£ 
 missioner of Internal Eevenue shall prescribe regulations dents. 
 
 . , jr • i j. ■ Verbal amend- 
 
 to govern such cases of involuntary suspension. m6 nt. Act Feb. 
 
 27, 1877. 
 
 A distiller has one full fermenting period to prepare his mash 
 or beer for distillation, and the liability to the 80 per cent 
 capacity commences on the last day of such period, or on any 
 previous day on which spirits are distilled. (Series 7, No. 7 
 Revised, p. 50.) 
 
 When a nominal change shall occur at a distillery, by reason 
 of a change in the name or style in which the operations at the 
 distillery are conducted, it will not be required that the busi- 
 ness of producing spirits shall be completely finished and opera- 
 tions suspended by the distiller desiring to change his name or 
 style before the business shall be undertaken or begun by him 
 under a different name or style ; nor will he be required to give 
 notice of suspension upon Form 124. (Circular No. 524, March 8, 
 1899 ; Vol. 1, Treas. Dec, No. 20835.) 
 
 Sec. 3311. Whenever any distiller desires to reduce the Reduction of 
 producing-capacity of his distillery, he shall give notice f capacity- 
 such intention, in writing, to the collector, stating the quan- 
 tity of spirits which he desires thereafter to manufacture 
 or produce every twenty-four hours, and thereupon said 
 collector shall proceed, at the expense of the distiller, to 
 reduce and limit the producing-capacity of the distillery to 
 the quantity stated in said notice, by placing upon a suffi- 
 cient number of the fermenting-tubs close-fitting covers, 
 which shall be securely fastened by nails, seals, and other- 
 wise, and in such mauner as to prevent the use of such 
 tubs without removing said covers or breaking said seals, 
 and shall adopt such other precautions as may be pre- 
 scribed by the Commissioner of Internal Eevenue to reduce 
 the capacity of said distillery. 
 
 And every person who breaks, injures, or in any manner Tampering 
 tampers with any lock, seal, or other fastening applied to penalty!*"' * ! 
 any furnace, still, or fermenting- tub, or other vessel, in pur- 
 suance of the provisions of law, or who opens or attempts 
 to open any door, tub, or other vessel, which is locked or 
 sealed, or otherwise closed or fastened as herein provided, 
 or who uses any furnace, still, or fermenting-tub, or other 
 vessel, which is so locked, sealed, or fastened, shall be 
 deemed guilty of a felony, and shall be fined not less than 
 one thousand dollars nor more than five thousand dollars, 
 10228 13 
 
194 DISTILLED SPIRITS. 
 
 and imprisoned for not less than one year nor more than 
 three years. 
 
 Weitzel v. Rabe, 103 U. S., 340. 
 stamps, how Sbc. 3312. All stamps required for distilled spirits shall 
 S ared and 18 ~ be engraved in their several kinds in book-form, ana shall 
 be issued by the Commissioner of Internal Revenue to any 
 collector, upon his requisition, in such numbers as may be 
 necessary in the several districts. Each stamp shall have 
 an engraved stub attached thereto, with a number thereon 
 corresponding with an engraved number on the stamp, and 
 the stub shall not be removed from the book. And there 
 shall be entered on each stub such memoranda of the con- 
 tents of its corresponding stamp as shall be necessary to 
 preserve a perfect record of the use of such stamp when 
 detached. 
 
 Traffic in and possession of internal-revenue stamps. (11 Int. 
 Rev. Rec, 57.) 
 Counterfeiting stamps. (§ 5414, Appendix, p. 392. ) 
 
 off&Tuir" 1 Sec. 3313. On every stamp for the payment of tax on 
 distilled spirits there shall be engraved words and figures 
 representing a decimal number of gallons, and on the stub 
 corresponding to such stamp there shall be engraved a sim- 
 ilar number of gallons, and between the stamp and the 
 stub, and connecting them, shall be engraved nine coupons, 
 which, beginning next to the stamp, shall indicate in suc- 
 cession the several numbers of gallons between the number 
 named in the stamp and the decimal number next above. 
 And whenever any collector receives the tax on the distilled 
 spirits contained in any cask, he shall detach from the book 
 a stamp representing the denominate quantity nearest to 
 the quantity of proof- spirits in such cask, as shown by the 
 gauger's return, with such number of the coupons attached 
 thereto as shall be necessary to make up the whole number 
 of proof-gallons in said cask; * * * All unused coupons 
 shall remain attached to the marginal stub, and no coupon 
 shall have any value or significance when detached from 
 the stamp and stub. And the tax-paid stamps with the 
 coupons may denote such number of gallons, not less thau 
 twenty \ten], as the Commissioner of Internal Eevenue may 
 deem advisable. 
 
 Part indicated by * * * obsolete. Sec. 48, act of August 
 28,1894. See sec. 3251, p. 146. 
 
 Fractional gallons. (See § [3251 a], p. 147.) 
 
 The act of May 28, 1880, amending section 3287, p. 172, provided 
 for original packages of a distiller of not less than 10 wine 
 gallons' capacity, thus modifying the last clause of the above 
 section without specifically amending it. 
 
 The tax-paid stamps issued by collectors for the payment of 
 taxes on spirits are nothing more than receipts, and are worth- 
 less as receipts to other parties than those to whom they are 
 issued. (A. & S. Woolner v. United States, 13 Ct. CJms. 355; 
 24 Int. Rev. Rec, 181.) 
 
 Tax-paid spirit stamps containing coupons for the fractional 
 parts of a gallon. (Circular Letter of December 21,1894; 40 
 Int. Rev. Rec, 405.) 
 
 SEC. 3314, amended by act of March 1, 1879 (20 Stat., 327), and by 
 Accountability section 16, act of May 28, 1880 (21 Stat., 145). The books of tax- 
 
 for stamp-books. p a j<j stamps issued to any collector shall be charged to his 
 
DISTILLED SPIRITS. 
 
 195 
 
 CommisBionB. 
 
 Export stamps. 
 
 account at the fall value of the tax on the number of gal- 
 lons represented on the stamps and coupons contained in 
 said books; and every collector shall make a monthly 
 return to the Commissioner of Internal Eevenue of all tax- 
 paid stamps issued by him to be affixed to any cask or pack- 
 age containing distilled spirits on which the tax has been 
 paid, and account for the amount of the tax collected ; and 
 when the said collector returns to the Commissioner of 
 Internal Eevenue any book of marginal stubs, which it 
 shall be his duty to do as soon as all the stamps contained 
 in the book when issued to him have been used, and 
 accounts for the tax on the number of gallons represented 
 on the stamps and coupons that were contained in said 
 book, there shall be allowed to the collector a commission 
 of one-half of one per centum on the amount of such tax, in 
 addition to any other commission by law allowed: Provided, 
 That the total net compensation of collectors as fixed by 
 this title shall not be thereby increased. All stamps 
 relating to distilled spirits, other than the tax-paid stamps, 
 shall be charged to collectors; and the books containing 
 such stamps may be intrusted by any collector to the gauger 
 of the district, who shall make a daily report to the collector 
 of all such stamps used by him and for whom used ; and 
 when all the stamps contained in any such book have been 
 issued, the gauger of the district shall return the book to 
 the collector, with all the marginal stubs therein : Provided, 
 That all export stamps issued to collectors shall be charged 
 to them as representing the value often cents for each stamp, 
 and they shall collect the amount due for such stamps at 
 the rate of ten cents for each stamp issued in such manner 
 and at such time as the Commissioner of Internal Eevenue 
 may prescribe, and the Commissioner may, in his discretion, 
 make assessment therefor. 
 
 As to spirits in wooden packages, each containing two or more 
 metallic cans, each having a capacity of not less than 5 gallons, 
 wine measure, 5 cents each (§ 3287, as amended, p. 172). 
 
 The act of May 28, 1880, amending section 3314, repealed the 
 prov ision charging 10 cents for stamps other than tax-paid and 
 export stamps. 
 
 In United States v. Landram (118 U. S., 81; 32 Int. Eev. Eec 
 151), it was held that the right of collectors to commissions ■' 
 taxes collected by the sale of tax-paid spirit stamps was not 
 taken from them by section 2, act of March 1, 1879 (§ 3148, 
 amended, p. 62). 
 
 Circular No. 306. Collectors' commissions on sale of tax-paid 
 spirit stamps (32 Int. Eev. Eec, 325). 
 
 SEC. 3315, as amended by section 5, act of March 1, 1879 (SO Stat., 
 327). The Commissioner of Internal Eevenue may, under Restarting 
 regulations prescribed by him with the approval of the tobacco, cfgart 
 Secretary of the Treasury, issue stamps for restamping j^"*' j^J^J^ 
 packages of distilled spirits, tobacco, cigars, snuff, ciga- liquors. ™ 
 rettes, and fermented liquors which have been dulystamped, 
 but from which the stamps have been lost or destroyed by 
 unavoidable accident. 
 
 Redemption of stamps (§ 3426, p. 293). 
 
 Bestamping packages of spirits, tobacco, cigars, snufif, ciga- 
 rettes, and fermented liquors (Department No. 69, Circular No. 
 240, revised May 9, 1893; 39 Int. Eev. Eec, 157). 
 
196 DISTILLED SPIRITS. 
 
 officer using, or g EC# 3316. Whenever any revenue officer affixes or can- 
 Sitttof u r 8 8 P rf eels, or causes or permits to be affixed or canceled, any stamp 
 toi?w 8 contrary relating to distilled spirits provided for by law, in any other 
 manner or in any other place, or issues the same to any other 
 person than as provided by law, or by regulation made in 
 pursuance thereof, or knowingly affixes, or permits to be 
 affixed, any such stamp to any cask or package of spirits of 
 which the whole or any part has been distilled, rectified, 
 compounded, removed, or sold, in violation of law, or which 
 has in any manner^escaped payment of tax due thereon, he 
 Penalty. shall, for every such offense, be fined not less than five hun- 
 dred dollars nor more than three thousand dollars, and 
 be imprisoned for not less than six months nor more than 
 three years. 
 
 Affixing imi- [SBC. 3316a.] Section 17, act February 8, 1875 (18 Stat., S07). 
 
 packaged™. That if any person shall affix, or cause to be affixed, to or 
 tilled spirits, upon any cask or package containing, or intended to contain, 
 distilled spirits, any imitation stamp or other engraved, 
 printed, stamped, or photographed label, device, or token, 
 whether the same be designed as a trade mark, caution 
 notice, caution, or otherwise, and which shall be in the simil- 
 itude or likeness of, or shall have the resemblance or gen- 
 eral appearance of, any internal-revenue stamp required by 
 law to be affixed to or upon any cask or package containing 
 Penalty. distilled spirits, he shall, for each offense, be liable to a pen- 
 alty of one hundred dollars, and, on conviction, shall be 
 fined not more than one thousafld dollars, and imprisoned 
 not more than three years, and the cask or package with its 
 contents shall be forfeited to the United States. 
 
 ' Rectifiers' re- SEC. 3317 , as amended ly section 5, act of March 1, 1879 {SO Stat., 327). 
 
 turns. That on or before the tenth day of each month every person 
 
 engaged in rectifying or compounding distilled spirits shall 
 make, in such form as may be prescribed by the Commis- 
 sioner of Internal Revenue, a return to the collector of the 
 district, showing the quantity of spirits received for recti- 
 fication, and from whom received, the quantity dumped for 
 rectification, the quantity rectified, the quantity removed 
 after rectification during the preceding month, and giving 
 such other information as maybe required by the Commis- 
 sioner of Internal Eevenue, such return to be made in du- 
 plicate and sworn to by the rectifier ; and the collector shall 
 forward one of such returns to the Commissioner of Internal 
 Eevenue. 
 ' Rectifiers in- Every person who engages in, or carries on, the business 
 gnding to de- of a rec tifier with intent to defraud the United States of 
 the tax on the spirits rectified by him, or any part thereof, 
 or with intent to aid, abet, or assist any person or persons 
 in defrauding the United States of the tax on auy distilled 
 spirits, or who shall purchase or receive or rectify any dis- 
 tilled spirits which have been removed from a distillery to 
 a place other than the distillery- warehouse provided by law, 
 knowing or having reasonable grounds to believe that the 
 tax on said spirits, required by law, has not been paid, 
 Penalties. shall, for every such offense, be fined not less than one 
 thousand dollars nor more than five thousand dollars, and 
 
DISTILLED SPIRITS. 197 
 
 imprisoned not less than six months nor more than two 
 years. 
 
 As to employee swearing to returns. (32 Int. Rev. Rec, 165. ) 
 
 [SEC. 3317a.] Amended by act of July 16, 1892 (27 Stat., 200)- Kectinera' no- 
 
 When any rectifier intends to rectify or compound any dis- *j ) c ® e ^.| ,ltention 
 tilled spirits he shall, before emptying any package of dis- ' J l y ' 
 tilled spirits for that purpose, give notice in duplicate to 
 the collector of internal revenue tor the district of his inten- 
 tion so to rectify, and submit such package for the inspec- 
 tion of a United States gauger, who shall duly weigh or Ganging. 
 gauge such package and its contents and make due return 
 thereof, and such spirits shall not be emptied for rectifica- 
 tion, nor rectified or compounded in the package, until 
 gauged or weighed as herein above provided. And such 
 notice and return shall be made in such form and contain 
 such particulars as the Commissioner of Internal Eevenue, 
 with the approval of the Secretary of the Treasury, may 
 from time to time prescribe. 
 
 Penalty. (See § 3456. p. 345. ) 
 
 Regulations concerning marking, reporting, and accounting 
 for sweetened spirits at rectifying houses. (Circular No. 556, 
 March 9, 1900 ; Vol. 3, Treas. Dec. (1900), Int. R«v., No. 68.) 
 
 Sec. 3318 as amended. Every rectifier and wholesale B ?° k8 *? be 
 liquor-dealer shall provide a book, to be prepared and kept and y wnoie8aie 
 in such form as may be prescribed by the Commissioner of dealera - 
 Internal Eevenue, and shall, on the same day on which he 
 receives any foreign or domestic spirits, and before he 
 draws off any part thereof, or adds water or anything 
 thereto, or in any respect alters the same, enter in such 
 book, and in the proper columns respectively prepared for 
 the purpose, the date when, the name of the person or 
 firm from whom, and the place whence the spirits were 
 received, by whom distilled, rectified, or compounded, and 
 when and by whom inspected, and, if in the original pack- 
 age, the serial number of each package, the number of wine- 
 gallons and proof-gallons, the kind of spirit, and the num- 
 ber and kind of adhesive stamps thereon. And every 
 such rectifier and wholesale dealer shall, at the time of 
 sending out of his stock or possession any spirits, and be- 
 fore the same are removed from his premises, enter in like 
 manner in said book the day when and the name and place 
 of business of the person or firm to whom such spirits are 
 to be sent, the quantity and kind or quality 1 of such spirits, 
 the number of gallons and fractions of a gallon at proof, 
 and, if in the original packages in which they were re- 
 ceived, the name of the distiller and the serial number of 
 the package. Every such book shall be at all times kept 
 in some public or open place on the premises of such recti- 
 fier or wholesale dealer for inspection, and any revenue 
 officer may examine it and take an abstract therefrom; and 
 when it has been filled up as aforesaid, it shall be preserved 
 by such rectifier or wholesale liquor dealer for a period not 
 less than two years; and during such time it shall be pro- 
 duced by him to every revenue officer demand ing it. 
 
 'This word "quality" is erroneously printed "quantity" in the 
 Revised Statutes, "edition of 1878." 
 
198 DISTILLED SPIRITS. 
 
 Penalties. And -whenever any rectifier or wholesale liquor-dealer 
 
 refuses or neglects to provide such book, or to make en- 
 tries therein as aforesaid, or cancels, alters, obliterates, or 
 destroys any part of such book, or any entry therein, or 
 
 Act Feb. 27, makes any false entry therein, or hinders or obstructs any 
 1877 ' revenue officer from examining such book, or making any 
 
 entry therein, or taking any abstract therefrom; or when- 
 ever such book is not preserved or is not produced by any 
 rectifier or wholesale liquor dealer as hereinbefore directed, 
 
 Act Feb. 27, he shall pay a penalty of one hundred dollars, and shall on 
 1877- conviction be fined not less than one hundred dollars nor 
 
 more than five thousand dollars, and imprisoned not less 
 than three months nor more than three years. 
 
 Sec. 5, act Mar. That every person required to heep the boohs prescribed by 
 M879. (20 stat., ffag sec tf on s ) la n f on or before the tenth day of each month, 
 
 Transcripts, make a full and complete transcript of all entries made in such 
 booh during the month preceding, and, after verifying the same 
 by oath, shall forward the same to the collector of the district 
 
 Penalty. in which he resides. Any failure by reason of refusal or neg- 
 lect to make said transcripts shall subject the person so offend- 
 ing to a fine of one hundred dollars for each neglect or refusal. 
 
 Law construed and applied. (United States v. Malone, 8 Ben., 
 574 ; 22 Int. Rev. Rec., 403. ) 
 
 Importers must keep the wholesale liquor dealers' book. 
 (United States v. McCullough, 22 Int. Rev. Rec, 202.) 
 
 Recovery of penalty of $100 in a civil action no bar to criminal 
 proceedings. (Case of Leszynsky, 25 Int. Rev. Rec, 71: 16 
 Blatch., 9. ) 
 
 The duty of making entries in the book may be delegated to a 
 clerk, but the dealers and rectifiers are responsible if the proper 
 entries are not made. (United States v. 50 Barrels Whisky, 11 
 Int. Rev. Rec, 94.) 
 
 Oath should be made by the principal, instead of employee. 
 (32 Int. Rev. Rec, 165.) 
 
 [SEC. 3318a.] Section 62, act of August 28, 1894 {$8 Stat., 509). 
 That no distiller who has given the required bond and who 
 sells only distilled spirits of his own production at the place 
 of manufacture, or at the place of storage in bond, in the 
 original packages to which the tax-paid stamps are affixed, 
 shall be required to pay the special tax of a wholesale 
 liquor dealer on account of such sales: Provided, That he 
 Distiller re- shall be required to keep the book prescribed by section 
 uoo™ se". sits, thirty-three hundred and eighteen of the Eevised Statutes 
 E - s - of the United States, or so much as shall show the date 
 
 when he sent out any spirits, the serial numbers of the pack- 
 ages containing same, the kind and quality of the spirits in 
 wine gallons and taxable gallons, the serial numbers of the 
 stamps on the packages, and the name and residence of 
 the person to whom sent; and the provisions of section 
 five of an Act entitled "An Act to amend the laws relating 
 to internal revenue" approved March fifth, eighteen hun- 
 dred and seventy-nine, as to transcripts, shall apply to 
 such books. Any failure, by reason of refusal or willful 
 neglect, to furnish the transcript by him shall subject the 
 spirits owned or distilled by him to forfeiture. 
 Pnrchase of Sec. 3319. It shall not be lawful for any rectifier of dis- 
 er na toan eS 2o sr ^: tilled spirits, or wholesale or retail liquor-dealer, to purchase 
 lonsfromoneper- or receive any distilled spirits in quantities greater than 
 "" '' twenty gallons from any person other than an authorized 
 
DISTILLED SPIEli'S. ,199 
 
 rectifier of distilled spirits, distiller, or wholesale liquor- 
 dealer. Every person who violates this section shall forfeit 
 and pay one thousand dollars : Provided, That this provis- Penalty. 
 ion shall not be held to apply to judicial sales, or to sales 
 at public auction made by an auctioneer. 
 
 The exception made in this proviso is extended to certain 
 other sales by section 4, act of March 1, 1879, amending section 
 3244, paragraph 5, p. 125. 
 
 If a rectifier purchases from an authorized distiller, who is 
 not an authorized rectifier or an authorized wholesale liquor 
 dealer, distilled spirits, in quantities greater than 20 gallons, 
 which were not produced by such authorized distiller, such 
 purchaser is liable to the penalty imposed by section 3319. (The 
 New York Rectifying Company v. United States, 14 Blatch., 549.) 
 
 Held, That the word "receive," as used in this section, 
 means receive for sale, and that where a retail dealer receives 
 more than 20 gallons of spirits from any person other than one 
 authorized by the act to sell such spirits, for storage only, and 
 not for sale, he does not incur the penalty. (United States v. 
 Fridenberg, 11 Int. Rev. Rec, 5.) 
 
 SEC. 3320, as amended oy act of July 16, 1892 (27 Stat., 18S), and as Ganging and 
 further amended by section 66, act of August 28, 1894 (28 Stat., 609). stamping of rec- 
 
 Whenever any cask or package, containing five wine gal- sv™***- 
 Ions or more, is filled for shipment, sale, or delivery on the 
 premises of any rectifier who has paid the special tax re- 
 quired bylaw, it shall be inspected and gauged by a United 
 States gauger whose duty it shall be to mark and brand the 
 same and place thereon an engraved stamp, which shall 
 state the date when affixed and the number of proof gal- 
 lons, and shall be in such form as shall be prescribed by 
 the Commissioner of Internal Revenue with the approval 
 of the Secretary of the Treasury: Provided, That when 
 such cask or package is filled on the premises of a rectifier 
 rectifying less than five hundred barrels a year, counting 
 forty gallons of proof spirits to the barrel, it maybe gauged, 
 marked, branded, and stamped by a United States gauger, 
 or it may be gauged, marked, branded, and stamped by 
 the rectifier, as the Commissioner of Internal Eevenue, 
 with the approval of the Secretary of the Treasury, may 
 by regulations prescribe. 
 
 Rectified spirits stamps must be signed by gaugers on the 
 date they affixed them. (40 Int. Rev. Rec, 413.) 
 
 Regulations concerning the gauging and marking of distilled 
 spirits at rectifying houses. (Circular No. 529, April 20, 1899; 
 vol. 1, Treas. Dec. No. 21047.) 
 
 Gauging at rectifying houses. — Objection will not be made to 
 the use of the gauging rod for the inspection of spirits put up 
 in large casks for bottling on rectifiers' premises. (Vol. 1, Treas. 
 Dec. (1899;, No. 21281.) 
 
 Gauging certain packages at rectifying houses. — Extension of 
 mling contained in Treasury decision 21281. (See Circular 529, 
 vol. 2, Treas. Dec. (1899), No. 21450.) 
 
 Change in method in accounting for "no proof" and " appar- 
 ent proof" spirits at rectifying houses. (Vol. 3, Treas. Dec. 
 (1900), Int. Rev., No. 16.) 
 
 SBC. 3321, relative to gauging and stamping spirits on premises of 
 wholesale dealer, repealed hy legislative, executive, and judicial appropri- 
 ation act of August 15, 1876. (19 Stat., 152. ) 
 
 Sec. 3322. All blanks in any of the forms prescribed in kiudk wants. 
 the preceding sections shall be duly filled in accordance with ^snSig^tampir 
 the facts in each case. And the stamps therein designated 
 
200 DISTILLED SPIRITS. 
 
 shall in every case be affixed to a smooth surface of the cask 
 or other package, which surface shall not have been pre- 
 viously painted or covered with any substance, and so as 
 to fasten the same securely to the cask or package, and shall 
 be duly canceled, and shall then be immediately covered 
 with a coating of transparent varnish, or other substance, 
 so as to protect them from removal or damage by exposure ; 
 and. such affixing, cancellation, and covering shall be done 
 in such manner as the Commissioner of Internal Eevenue 
 may by regulation prescribe. 
 liTor dealera to ^ EC * 3323 > «« amended by the act of July 16, 1892. _ (£7 Stat, 200.) 
 nStybrMid^nd Every package of distilled spirits containing five wine 
 stamp packages, gallons or more, filled on the premises of a wholesale liquor 
 dealer, who has paid the special tax required by law, shall 
 be marked, branded, and stamped by such wholesale liquor 
 dealer in such manner and under such rules and regula- 
 tions as the Commissioner of Internal Eevenue, with the 
 approval of the Secretary of the Treasury, may prescribe; 
 Ketnrns. and on or before the tenth day of each month every whole- 
 sale liquor dealer shall make return, under oath, to the 
 collector of internal revenue for the district of the various 
 kinds and quantities of each kind and of the total quantities 
 of distilled spirits received on his premises and of the 
 Form. various kinds and quantities of each kind and of the total 
 
 quantity of distillled spirits sent out from his stock or pos- 
 session during the preceding month, and of the quantity 
 of each kind and the total quantity remaining on hand at 
 the end of the month; and such return shall be made in 
 such form and contain such other particulars as the Com- 
 missioner of Internal Eevenue, with the approval of the 
 Penalty. Secretary of the Treasury, may prescribe. And every recti- 
 fier or wholesale liquor dealer who refuses or willfully neg- 
 lects to comply with the requirements of this act as to giving 
 the said notice or the said return, and as to marking, brand- 
 ing, and stamping, in accordance with the law and the regula- 
 tions made inpursuance thereof, the packages of spirits filled 
 on his premises as aforesaid, shall, for each such offense, be 
 fined not less than two hundred dollars nor more than one 
 thousand dollars. 
 
 See section 3289, p. 173. 
 
 Supplement to Circular No. 536, reduction in proof of dis- 
 tilled spirits in distillers' original packages. (Circular No. 542, 
 August 1, 1899 ; vol. 2, Treas. Dec, No. 21466. ) 
 
 brtnd^tobe^ Sec - 3324 - Ever y person who empties or draws off, or 
 facedfromempty causes to be emptied or drawn off, any distilled spirits from 
 casks. a cas ] £ or p ac ]j a g e bearing any mark, brand, or stamp, re- 
 
 quired by law, shall, at the time of emptying such cask or 
 package, efface and obliterate said mark, stamp, or brand. 
 oiSttta^toefface Every such cask or package from which said mark, brand, 
 andfortranspor-or stamp is not effaced and obliterated as herein required, 
 tion°of laV™ 1 *" shaU be forfeited to the United States, and may be seized 
 by any officer of internal revenue wherever found. And 
 everyrailroad company or other transportation company, or 
 person who receives or transports, or has in possession with 
 intent to transport, or with intent to cause or procure to be 
 transported, any such empty cask or package, or any part 
 
DISTILLED SPIRITS. 201 
 
 thereof, having thereon any brand, mark, or stamp, required 
 by law to be placed on any cask or package containing dis- 
 tilled spirits, shall forfeit three hundred dollars for each such 
 cask or package, or any part thereof, so received or trans- 
 ported, or had in possession with the iDtent aforesaid; and 
 every boat, railroad-car, cart, dray, wagon, or other vehicle, 
 and all horses and other animals used id carrying or trans- 
 porting the same shall be forfeited to the United States. 
 Every person who fails to efface and obliterate said mark, 
 stamp, or brand, at the time of emptying such cask or pack- 
 age, or who receives any such cask or package, or any part 
 thereof, with the intent aforesaid, or who transports the 
 same, or knowingly aids or assists therein, or who removes 
 any stamp provided by law from any cask or package con- 
 taining, or which had contained, distilled spirits, without 
 defacingand destroyingthesame at the time of such removal, 
 or who aids or assists therein, or who has in his possession 
 any such stamp so removed as aforesaid, or has in his pos- 
 session any canceled stamp, or any stamp which has been 
 used, or which purports to have been used, upon any cask 
 or package of distilled spirits, shall be deemed guilty of a 
 felony, and shall be fined not less than five hundred dollars 
 nor more than ten thousand dollars, and imprisoned not less 
 than one year nor more than five years. 
 
 As to empty imported spirit packages, see act of March 1, 1879, 
 as amended, p. 215. 
 
 It is of no consequence under this section what the intent of 
 the person failing to obliterate stamp is. There is no discretion 
 given to the court whether to fine or imprison for the offense. 
 The offender must be fined and also imprisoned. (United States 
 v. Quantity of Distilled Spirits, 3 Ben., 552; 11 Int. Rev. Rec, 3.) 
 
 Principal liable for failure of employee to obliterate stamps. 
 (United States v. Adler & Furst, 21 Int. Rev. Rec, 316.) 
 
 The emptying of a cask without destroying stamp by the 
 wife of a retail liquor dealer, who acts for her husband, renders 
 the latter liable to the penalty. 
 
 It is well settled that where a master, owing a certain duty 
 to the public, intrusts its performance to a servant, he is re- 
 sponsible criminally for failure of servant to discharge the duty, 
 if nonperformance of the duty is a crime. (United States v. 
 Buchanan (1881), 4 Hughes, 487; 9 Fed. Rep., 689.) 
 
 Indictment for removing stamps from casks containing dis- 
 tilled spirits. (United States v. Bayaud et ah, 16 Fed. Rep., 376; 
 21 Blatch., 287.) 
 
 Sec. 3325. Whenever any person knowingly purchases or Buying or seu- 
 sells, with inspection-marks thereon, any cask or package, if a ^i n | irit i n 8 ^.! 
 after the same has been used for distilled spirits, he shall tion marks. 
 forfeit and pay the sum of two hundred dollars for every Penalty, 
 such cask so purchased or sold. 
 
 Sec. 3326. Whenever any person changes or alters any changingorai- 
 stamp, mark, or brand on any cask or package containing branfs^ufting 
 distilled spirits, or puts into any cask or package spirits of spirits/etc. 
 greater strength than is indicated by the inspection-mark 
 thereon, or fraudulently uses any cask or package having 
 any inspection-mark or stamp thereon, for thepurposeof sell- 
 ing other spirits, or spirits of quantity or quality different 
 from the spirits previously inspected therein, he shall for- Penalt y- 
 feit and pay the sum of two hundred dollars for every cask 
 or package on which the stamp or mark is so changed or 
 
202 DISTILLED SPIRITS. 
 
 altered, or which is so fraudulently used, and shall be fined 
 for each such offense not less than one hundred dollars nor 
 more than one thousand dollars, and imprisoned not less 
 than one month nor more than one year. 
 
 United States r. Bardenheier, 49 Fed. Rep., 846. 
 
 s iritffrom'di"' ® E0- 3327 - ^° person shall remove any distilled spirits 
 tEiery or "rectifl" at any other time than after sun-rising and before sun-set- 
 fore raTi8e S aEd tin S * n an y cask or package containing more than ten gal- 
 after sunset. Ions from any premises or building in which the same may 
 have been distilled, redistilled, rectified, compounded, 
 manufactured, or stored; and every person who violates 
 penalty. this provision shall be liable to a penalty of one hundred 
 dollars for each cask, barrel, or package of spirits so 
 Forfeiture, removed ; and said spirits, together with any vessel con- 
 taining the same, and any horse, cart, boat, or other con- 
 veyance used in the removal thereof, shall be forfeited to 
 the United States. 
 Tax on imita- Sec. 3328. On all wines, liquors, or compounds known or 
 
 tiona of wines; . . . -. . ,' x , . 7 . . . A .-. .,. 
 
 how paid. denominated as wine, and made in imitation ot sparkling 
 
 wine or champagne, but not made from grapes grown in the 
 United States, and on all liquors, not made from grapes, cur- 
 rants, rhubarb, or berries grown in the United States, but 
 produced by being rectified or mixed with distilled spirits or 
 by the infusion of any matter in spirits, to be sold as wine, 
 or as a substitute for wine, there shall be levied and collected 
 a tax of ten cents per bottle or package containing not more 
 than one pint, or of twenty cents per bottle or package 
 containing more than one pint and not more than one quart, 
 and at the same rate for any larger quantity of such mer- 
 chandise, however the same may be put up, or whatever 
 may be the package. The Commissioner of Internal Rev- 
 enue shall cause to be prepared suitable and special stamps 
 denoting the tax herein imposed, to be affixed to each bot- 
 tle or package containing such merchandise, by the person 
 manufacturing, compounding, or puttingupthe same, before 
 removal from the place of manufacture, compounding, or 
 putting up; and said stamps shall be affixed and canceled 
 in such manner as the Commissioner may prescribe; and 
 the absence of such stamp from any bottle or package con- 
 taining such merchandise shall be prima facie evidence that 
 the tax thereon has not been paid, and such merchandise 
 shall be forfeited to the United States, 
 counterfeiting, Any person counterfeiting, altering, or reusing said 
 
 usta "stamps™' stamps shall be subject to the same penalties as are imposed 
 Penalties. f or the same offenses in relation to proprietary stamps. 
 
 See section 3429, p. 294, for penalties for^counterfeiting, etc.,. 
 proprietary stamps. 
 
 Held, that the article was none the less free from tax, as being 
 |'made from grapes grown in the United States," notwithstand- 
 ing the carbonic acid gas was injected by a separate process of 
 manufacture. (United States v. Wines of Blum., 6 Ben., 493; 17 
 Int. Rev. Rec, 181.) 
 
 SEC. 3329, as amended by section 10, act of May 28, 1880 (SI Stat., 145). 
 
 Distilled spirits upon which all taxes have been paid may 
 
 Drawback on be exported, with the privilege of drawback, * * * and 
 
 disf e spirits. in f ii s tillers' original casks (or) packages, containing not less- 
 
DISTILLED SPIRITS. 203 
 
 than twenty wine-gallons each, on application of the owner 
 thereof to the collector of customs at any port of entry, 
 and under such rules and regulations, and after making 
 such entry as may be prescribed by law and by the Secre- 
 tary of the Treasury. The entry for such exportation shall 
 be in triplicate, and shall contain the name of the person ^^J 4 *^ ™;°f 
 applying to export, the name of the distiller, the name of npoi wMoSTk 
 the district in which tbe spirits were distilled, the name f ha8been P aid - 
 the vessel by which, and the name of the port to which, they 
 are to be exported ; and the form of the entry shall be as 
 follows : 
 
 Export entry of distilled spirits entitled to drawback. 
 
 Entry of spirits distilled by , in district, State of 
 
 , to be exported by , in the , whereof 
 
 is master, bound to . 
 
 And the entry shall specify the whole number of casks or 
 packages, the marks and serial numbers thereon, the qual- 
 ity or kind of spirits as known in commerce, the number of 
 gauge or wine gallons and of proof gallons ; and the amount 
 of the tax on such spirits shall be verified by the oath of 
 the owner of the spirits, and that the tax has been paid 
 thereon, and that they are truly intended to be exported to 
 
 the port of , and not to be relanded within the limits 
 
 of the United States. One bill of lading, duly signed by 
 the master of the vessel, shall be deposited with said col- 
 lector, to be filed at his office with the entry retained by 
 him. One of said entries shall be, when the shipment is 
 completed, transmitted to the Secretary of the Treasury, to 
 be recorded and filed in his office. The lading on board 
 said vessel shall be only after the receipt of an order or per- 
 mit signed by the collector of customs and directed to a 
 customs gauger, and after each cask or package shall have 
 been distinctly marked or branded by said gauger as fol- 
 lows : " For export from U. S. A.," and the tax-paid stamps 
 thereon obliterated. The casks or packages shall be in- 
 spected and gauged alongside of or on the vessel by the 
 gauger designated by said collector, under such rules and 
 regulations as the Secretary of the Treasury may prescribe; 
 and on application of the said collector it shall be the duty 
 of the surveyor of the port to designate and direct one of 
 the custom-house inspectors to superintend such shipment. 
 And the gauger aforesaid shall make a full return of such 
 inspection and gauging in such form as may be prescribed 
 by the Secretary of the Treasury, showing by whom each 
 cask of such spirits was distilled, the serial number of the 
 cask, and of the tax-paid stamp attached thereto, the proof 
 and quantity of such spirits as per the original gauge-mark 
 on each cask, and the quantity in proof and wine gallons 
 as per the gauge then made by him. And said gauger shall 
 certify on such return that the shipment has been made, in 
 his presence, on board the vessel named in the entry for ex- 
 port, which return shall be indorsed by said custom-house 
 inspector certifying that the casks or packages have been 
 shipped under his supervision on board said vessel, and 
 the tax-paid stamps obliterated; and the said inspector 
 shall make a similar certificate to the surveyor of the port, 
 
204 DISTILLED SPIRITS. 
 
 indorsed on or to be attached to the entry in possession of 
 the custom-house. 
 Drawback. a drawback shall be allowed upon distilled spirits on 
 
 which the tax has been paid and exported to foreign coun- 
 tries, under the provisions of this act, when exported as 
 herein provided for. The drawback allowed shall include 
 the taxes levied and paid upon the distilled spirits ex- 
 ported, at the rate of ninety cents per proof- gallon, as per 
 last gauge of said spirits prior to exportation, and shall be 
 due and payable only after the proper entries have been 
 made and filed, and all other conditions complied with as 
 hereinbefore required, and on filing with the Secretary of 
 the Treasury the proper claim, accompanied by the certifi- 
 cate of the collector ot customs at the port of entry where 
 the spirits are entered for export, that such spirits have 
 been received into his custody and the tax-paid stamps 
 thereon obliterated ; and the Secretary of the Treasury shall 
 prescribe such rules and regulations in relation thereto as 
 may be necessary to secure the Treasury of the United 
 States against frauds: Provided, That the drawback on 
 spirits distilled prior to August one, eighteen hundred and 
 seventy-two, shall not exceed sixty cents per proof-gallon. 
 
 One of the changes in section 3329 made by section 10, act of 
 May 28, 1880, was in these words: "That section thirty- three 
 hundred and twenty-nine of the Revised Statutes of the United 
 States be amended by striking out after the word 'exported,' in 
 the fifty-sixth line, the words 'at the rate of seventy cents per 
 proof-gallon,' and inserting in lieu thereof the word 'ninety.'" 
 It was intended by this amendment, as construed by this Office, 
 simply to strike out " seventy " and insert "ninety," and is printed 
 as intended. 
 
 In the absence of any opinion of law for the allowance of 
 drawback of tax at the rate imposed by section 48 of the act of 
 August 28, 1894, no greater allowance than here authorized can 
 be made. 
 
 Drawback to be computed on ;proo/-gallons in all cases, not- 
 withstanding the fact that tax is levied and paid on the wine- 
 gallon when belowproof. (Decision of Secretary of the Treasury 
 May 19, 1884, case of Lilienthal & Co., 30 Int. Rev. Rec, 157.) 
 
 Removal of spirits from distiller's original casks or packages 
 to other packages prior to exportation, even if under oupervision 
 of customs officers, vitiates claim for drawback. (Decision of 
 Secretary of the Treasury June 14, 1883, case of Hayes & 
 Poppele. See also like decision (Treasury Department, No. 
 5859, August, 1883) as to exported spirits returned to United 
 States to be recasked for re-exportation ; 29 Int. Rev. Rec, 308.) 
 
 As the statute provides only for the exportation of spirits by 
 vessel (see § 3) no allowance of drawback can be made on spirits 
 exported by cars or other vehicles used as a means of transpor- 
 tation on land. (Decision of Secretary of the Treasury April 18, 
 1885, case of Lilienthal & Co.) 
 
 Date of exportation to be determined by date of sailing of 
 exporting vessel. (Thompson et al. v. Peaslee, 20 How., 57. ) 
 
 Regulation in regard to drawback of tax on distilled spirits. 
 (Appendix to Regulation Series 7, No. 7, Revised.) 
 
 SEC. 3330, as amended oy section 2, act of June 9, 1874 (18 Stat., 64); 
 Exportation of a nd section 11, act of May SS, 1880 (21 Stat., 145.) Distilled Spirits 
 
 wn t adr™ P froS m ay be withdrawn from distillery bonded warehouses, at 
 
 bonded ware the instance of the owner of the spirits for exportation in 
 
 the original casks, or packages, without the payment of tax, 
 
 under such regulations, and after making such entries and 
 
 executing and filing with the collector of the district from 
 
DISTILLED SPIRITS. 205 
 
 which the removal is to be made such bonds and bills of 
 lading, and giving such other additional security as may be 
 prescribed by the Commissioner of Internal Revenue, with 
 the approval of the Secretary of the Treasury : Provided, 
 That bonds given under this section shall be canceled under 
 such regulations as the Secretary of the Treasury shall pre- 
 scribe: And provided further, That the bonds required to 
 be given for the exportation of distilled spirits shall be can- 
 celed upon the presentation of satisfactory proof and cer- 
 tificates that said distilled spirits have been landed at the 
 port of destination named in the bill of lading, or upon sat- 
 isfactory proof that after shipment the same were lost at 
 sea without fault or neglect of the owner or shipper thereof. 
 
 All distilled spirits intended for export, as aforesaid, 
 before being removed from the distillery warehouse, shall be 
 •marked as the Commissioner of Internal Revenue may pre- 
 scribe, and shall have affixed to each cask an engraved 
 stamp indicative of such intention, to be provided and fur- 
 nished by the several collectors as in the case of other 
 stamps, and to be charged to them and accounted for in the 
 same manner, and for the expense attending the providing 
 and affixing such stamps ten cents for each package so Export stamp, 
 stamped shall be paid to the collector ou making the entry o^^llec'l'aa 
 for such transportation. When the owner of the spirits Jule 9, i87i.)' 
 shall have made the proper entries, filed the bonds, and oth- 
 erwise complied with all the requirements of the law and reg- 
 ulations as herein provided, the collector shall issue to him 
 a permit for the removal and transportation of said spirits 
 to the collector of the port from which the same are to be 
 exported, accurately describing the spirits to be shipped, 
 the amount of tax thereon, the State and district from which 
 the same is to be shipped, the name of the distiller by whom 
 distilled, the port to which the same are to be transported, 
 the name of the collector of the port to whom the spirits 
 are to be consigned, and the routes over which they are to 
 be sent to the port of shipment. Such shipment shall be 
 made over bonded routes whenever practicable. The col- 
 lector of the port shall receive such spirits, and permit the 
 exportation thereof, under the same rules and regulations as 
 are prescribed for the exportation of spirits upon which the 
 tax has been paid. 
 
 And every person who fraudulently claims, or seeks, or Fraudulent 
 obtains an allowance of drawback on any distilled spirits, S^™ 8 for draw ' 
 or fraudulently claims any greater allowance or drawback 
 than the tax actually paid thereon, shall forfeit and pay to penalty. 
 the Government of the United States triple the amount 
 wrongfully and fraudulently sought to be obtained, and 
 shall be imprisoned not more than ten years; and every 
 owner, agent, or master of any vessel or other person who 
 knowingly aids or abets in thefraudulent collection or fraud- 
 ulent attempts to collect any drawback upon, or kuowingly 
 aids or permits any fraudulent change in the spirits so 
 shipped, shall be fined not exceeding five thousand dollars 
 and imprisoned not more than one year, and the ship or 
 vessel on board of which such shipment was made or pre- 
 tended to be made shall be forfeited to the United States, 
 
206 DISTILLED SPIRITS. 
 
 whether a conviction of the master or owner be had or oth- 
 erwise, and proceedings may be had in admiralty by libel 
 for such forfeiture. 
 it^Mppedforex; Every person who intentionally relands within the juris- 
 portation. diction of the United States any distilled spirits which have 
 
 been shipped for exportation under the provisions of this 
 act, or who receives such relanded distilled spirits, and 
 every person who aids or abets in such relanding or receiv- 
 Penaity. j D g of such spirits, shall be fined not exceeding five thou- 
 sand dollars and imprisoned not more than three years ; and 
 alldistilled spirits so relauded, together with the vessel from 
 which the same were relanded within the jurisdiction of the 
 United States, and all boats, vehicles, horses, or other ani- 
 mals used in relandiug and removing such distilled spirits, 
 shall be forfeited to the United Stabes. 
 
 See notes under section 3329. 
 
 Section 3443, p. 338, fraudulent claims for drawback. 
 
 The amendment by the act of June 9, 1874, reduced the ex- 
 pense of export stamp from 25 to 10 cents. 
 
 Instructions relative to removal of spirits and giving: bonds 
 within thirty davs from date of regauge for exportation. (Vol. 
 2, Treas. Dec. (1899), No. 21472.) 
 
 Series 7, No. 4, Revised. Concerning the transportation and 
 exportation of distilled spirits in bond without payment of tax. 
 
 See ou this section Clay v. Swope (1889), (35 Int. Rev. Rec, 136). 
 
 As to wooden packages containing metallic cans, see section 
 3287, as amended, p. 172. 
 
 SEC. [3330a], Section 1, act of June 9, 1874 {18 Stat., 64), as amended 
 On withdrawal by section 10, act of March 1, IS79 (20 Stat., 327). That whenever 
 
 "oruHon b-aus t * ie owuer or owners of distilled spirits shall desire to with- 
 portation boil d draw the same from any distillery bonded warehouse for 
 may be taken, exportation under existing law, such owner or owners may 
 at their option, in lieu of executing an export bond as now 
 provided by law, give a transportation bond with sureties 
 satisfactory to the collector of internal revenue, and under 
 such rules and regulations as the Secretary of the Treasury 
 may prescribe, conditioned for the due delivery thereof on 
 board ship at a port of exportation to be named therein, 
 and for the due performance on the part of the exporter or 
 owner at the port of export of all the requirements in regard 
 to notice of export, entry, and the owing of bond hereinafter 
 specified; and in such case, on arrival of the spirits at the 
 port of export, the exporter or owner at that port shall 
 Notice to coi- immediately notify the collector of the port of the fact, set- 
 ector o por . ^ n g f ortn jjj g intention to export the same, and the name of 
 the vessel upon which the same are to be laden, and the port 
 to which they are intended to be exported. He shall, after 
 the quantity of spirits has been determined by the gauger 
 Export entry, and inspector, file with the collector of the port an export- 
 entry verified by his oath or affirmation. He shall also give 
 Export bond, bond to the United States, with at least two sureties, satis- 
 factory to the collector of customs, conditioned that the 
 principal named in said bond will export the spirits as 
 specified in said entry to the port designated in said entry, 
 or to some other port without the jurisdiction of the United 
 States. 
 
 And upon the lading of such spirits, the collector of the 
 port, after proper bonds for the exportation of the same 
 
DISTILLED SPIRITS. 207 
 
 have been completed by the exporter or owner at the port 
 of shipment thereof, shall transmit to the collector of inter- 
 nal revenue of the district from which the said spirits 
 were withdrawn for exportation, a clearance certificate and . clearance cer- 
 a detailed report of the gauger, which report shall show ^report. gaug " 
 the capacity of each cask in wine-gallons, and the contents 
 thereof in wine-gallons, proof-gallons, and taxable gallons. 
 Upon receipt of the certificate and report, and upon pay- 
 ment of tax on deficiency, if any, the collector of internal cancellation of 
 revenue shall cancel the transportation bond. The bondbona 3 . p ° rta 10 
 required to be given for the landing at a foreign port of 
 distilled spirits shall be canceled upon the presentation of 
 satisfactory proof and certificates that said distilled spirits e J 3 ^^^° n of 
 have been landed at the port of destination named in the exp ° r 
 bill of lading or any other port without the jurisdiction of 
 the United States or upon satisfactory proof that after ship- 
 ment the same were lost at sea without fault or neglect of 
 the owner or shipper thereof; and whenever a distiller of change of 
 spirits in bond shall desire to change the packages in which P acka e e - 
 the same is contained, in order to export them, the Commis- 
 sioner of Internal Revenue shall be authorized, under regula- 
 tions to be prescribed by him, and upon the execution of proper 
 bonds with sufficient sureties, to permit the withdrawal of so 
 much spirits from bond and in new packages as the distiller 
 shall desire to export as aforesaid. 
 
 Tax on deficiency in transportation on the quantity of spirits 
 withdrawn from distillery warehouse for export may he col- 
 lected hy distraint as well as by suit upon the transportation 
 bond. (16 Op. Atty. Gen., 634; 25 Int. Rev. Rec, 342.) 
 
 The shipment of domestic spirits to a foreign country and 
 their subsequent return to the United States do not constitute 
 an exportation and reimportation within the contemplation of 
 law, where the spirits were shipped abroad with the intention 
 of being returned to this country. (17 Op. Atty. Gen., 579; 29 
 Int. Rev. Rec, 225.) 
 
 Extending bonding period in case of spirits to he exported. 
 18 Op. Atty. Gen., 92; 30 Int. Rev. Rec, 405.) 
 
 Condition of export bond being broken through failure to 
 withdraw spirits from distillery warehouse, tax should be as- 
 sessed, bond may be sued, or tax may be collected by distraint. 
 (18 Op. Atty. Gen., 246 (Garland) ; 31 Int. Rev. Rec.', 246.) 
 
 Railroad companies and stockholders in incorporated distill- 
 ing companies, as sureties on transportation bonds. (29 Int. 
 Rev. Rec, 177, 185.) 
 
 Tax on loss in distillery warehouse after filing export bond 
 and before actual withdrawal. (United States v. Thompson. 
 32 Int. Rev. Rec, 166; 142 U. S., 471.) 
 
 Suit to restrain the collector from refusing to accept export 
 bonds. (Miles v. Johnson, collector, 40 Int. Rev. Rec, 10.) 
 
 Flagler v. Kidd, 78 Fed. Rep., 341, 343, reversing 54 Id., 367. 
 
 See notes under sec. 3330, R. S. 
 
 [SEC. 3330 b.] Section 1. Act of December SO, 1879 (SI Stat., 69). 
 That where spirits are withdrawn from distillery ware- Allowance for 
 houses for exportation according to law, it shall be lawful, a„ri n §\ r an8p°or* 
 under such rules and regulations and limitations as shall tation? 
 be prescribed by the Commissioner of Internal Revenue, 
 with the approval of the Secretary of the Treasury, for an 
 allowance to be made for leakage or loss by any unavoid- 
 able accident, and without any fraud or negligence of the 
 distiller, owner, exporter, carrier, or their agents or em- 
 ployees, occurring during transportation from a distillery 
 warehouse to the port of export; nor shall any assessment 
 
208 DISTILLED SPIRITS. 
 
 be collected for such loss or leakage where the same has 
 not been paid on distilled spirits exported since the first 
 day of May, eighteen hundred and seventy-eight, 
 when spirits Sec. 2. That where the spirits provided for in the pre- 
 ceding section are covered by a valid claim of insurance in 
 excess of the market value thereof, exclusive of the tax, 
 the tax upon such spirits shall not be remitted to the extent 
 of such excessive insurance. 
 
 See sections 3221, p. 106, 3223, p. 108, as to spirits accidentally- 
 destroyed in warehouse. 
 
 [3433 a] [3433 ft], sec. 15, act of May 28, 1880, p. 296, as to losses 
 during transfers from distillery warehouses to manufacturing 
 warehouses. 
 
 .Release of ais- Sbc. 3331. No distillery nor distilling-apparatus seized 
 judgm ent,° r in for any violation of law shall be released to the claimantor 
 whatcases. ^o ail y intervening party before judginent,exceptin case of 
 a distillery for which bond has been given and which has a 
 registered producing capacity of one hundred and fifty 
 proof gallons or more per day, on showing, by sufficient affi- 
 davits, that there are hogs or other live stock, not less than 
 fifty head in number, depending for their feed on the prod- 
 ucts of said distillery, which would suffer injury if the 
 business of such distillery is stopped. Such distillery, in 
 that case, may be released to the claimant, or to any other 
 intervening party, at the discretion of the court, on a bond 
 to be given and approved in open court, with two or more 
 sureties, for the full appraised value of all the property 
 seized, to be ascertained by three competent appraisers des- 
 ignated and appointed by the court. 
 
 SBC. 3332, as amended oy section 5, act of March 1, 1879 (20 Stat., 327). 
 
 de 3 s™ 8 'ed C in tob6 ^ r ^ en a judgment of forfeiture, in any case of seizure, is 
 tato cases. 1 " ' er recovered against any distillery used or fit for use in the 
 production of distilled spirits, because no bond has been 
 given, or against any distillery used or fit for use in the 
 production of spirits, having a registered producing capacity 
 of less than one hundred and fifty gallons a day, for any 
 violation of law, of whatever nature, every still, doubler, 
 worm, worin-tub, mash-tub, and fermenting- tub therein 
 shall be so destroyed as to prevent the use of the same or 
 of any part thereof for the purpose of distilling; and the 
 materials shall be sold as in case of other forfeited property. 
 And in case of seizure of a still, doubler, worm, worm-tub, 
 mash-tub, fermenting- tub, or other distilling-apparatus, hav- 
 ing a less producing capacity than one hundred and fifty 
 gallons per day, for any offense involving forfeiture of the 
 same, where said apparatus shall be of less than five hun- 
 dred dollars' value, and where it shall be impracticable to 
 remove the same to a place of safe storage from the place 
 where seized, the seizing officer is authorized to destroy 
 the same only so far as to prevent the use thereof, or any 
 part thereof, for the purpose of distilling: Provided, That 
 such destruction shall be in the presence of at least one 
 credible witness, and that such witness shall unite with the 
 said officer in a duly sworn report of said seizure and 
 destruction, to be made to the Commissioner of Internal Rev- 
 enue, in which report they shall set forth the grounds of the 
 claim of forfeiture, the reasons for such seizure and destruc- 
 
DISTILLED SPIRITS. 209 
 
 tion, their estimate of the fair cash value of the apparatus 
 destroyed, and also of the materials remaining after such 
 destruction, and a statement that, from facts within their 
 own knowledge, they have no doubt whatever that said 
 distilling apparatus was set up for use and not registered, 
 or had been used in the unlawful distillation of spirits, and 
 that it was impracticable to remove the same to a place of 
 safe storage. 
 
 Within one year after such destruction the owner of the r P^t™ ™e y d?n 
 apparatus so destroyed may make application to the Secre- certain cases on 
 tary of the Treasury through the Commissioner of Internal ^^j*S. wlth " 
 Revenue, for reimbursement of the value of the same ; and 
 unless it shall be made to appear to the satisfaction of the 
 Secretary and the Commissioner that said apparatus had 
 been used in the unlawful distillation of spirits, the Secre- 
 tary shall make an allowance to said owner, not exceeding 
 the value of said apparatus, less the value of said materials 
 as estimated in said report; and if the claimant shall there- 
 upon satisfy said Secretary and Commissioner that said 
 unlawful use of the apparatus had been without his consent 
 or knowledge, he shall still be entitled to such compensa- 
 tion, but not otherwise. And in case of a wrongful seizure wrongful seiz- 
 and destruction of property under the foregoing provisions, gj^ 8 ' officer lia " 
 the owner thereof shall have right of action on the official 
 bond of the officer who occasioned the destruction for all 
 damages caused thereby. 
 
 The words "judgment of forfeiture" include cases of forfeit- 
 ure under section 3460, p. 346. (33 Int. Rev. Rec, 397.) 
 
 State of North Carolina v. Thos. H. Vanderford. Indictment 
 for a wanton and willful injury to personal property. (34 Int. 
 Rev. Rec, 190.) 
 
 Sec. 3333. Whenever seizure is made of any distilled Burden of 
 spirits found elsewhere than in a distillery or distillery S° f on claiin " 
 warehouse, or other warehouse for distilled spirits author- 
 ized by law, or than in the store or place of business of a 
 rectifier, or of a wholesale liquor-dealer, or than in transit 
 from any one of said places ; or of any distilled spirits found 
 in any one of the places aforesaid, or in transit therefrom, 
 which have not been received into or sent out therefrom in 
 conformity to law, or in regard to which any of the entries 
 required by law to be made in the books of the owner of 
 such spirits, or of the store-keeper, wholesale dealer, or rec- 
 tifier, have not been made at the time or in the manner 
 required, or in respect to which the owner or person having 
 possession, control, or charge of said spirits, has omitted 
 to do any act required to be done, or has done or committed 
 any act prohibited in regard to said spirits, the burden of 
 proof shall be upon the claimant of said spirits to show that 
 no fraud has been committed, and that all the requirements 
 of the law in relation to the payment of the tax have been 
 complied with. 
 
 United States v. Six Barrels Distilled Spirits (6 Int. Rev. Rec, 
 187); United States v. Seventy-eight Barrels Spirits (7 ibid., 4). 
 
 SEC. 3334, as amended ly section 5, act March 1, 1879 (SO Stat., 327). 
 
 All distilled spirits forfeited to the United States, sold by 
 10228 14 
 
210 DISTILLED SPIRITS. 
 
 Spirits sold un- order of court, or under process of distraint, shall be sold 
 esV U sabTect ro t C o subject to tax; and the purchaser shall immediately, and 
 tax- before he takes possession of said spirits, pay the tax there- 
 
 on. And any distilled spirits heretofore condemned, and 
 now in the possession of the United States, shall be sold as 
 herein jirovided. If any tax-paid stamps are affixed to any 
 cask or package so condemned, such stamps shall be oblit- 
 erated and destroyed by the collector or marshal after for- 
 feiture, and before such sale, 
 h r0Ti 'ts io m Provided: That in all cases wherein it shall appear that 
 not'aeifftir price any distilled spirits offered for sale on distraint for taxes, 
 equal to tax. where the taxes on such spirits have not been paid, or offered 
 for sale for the benefit of the United States as forfeited spirits 
 under order of court or under proceeding pursuant to section 
 thirty-four hundred and sixty of the Revised Statutes, icill not, 
 by reason of such spirits being below proof , being [bring] a price 
 equal to the taxes due and payable thereon, but will bring a price 
 equal to, or greater than, the tax on said spirits, computed only 
 upon the proof-gallons contained in the packages, without 
 regard to the greater number of wine- gallons contained therein, 
 then, and in such case, upon sale being so made, tax-paid stamps 
 to the amount required to stamp such spirits as if the tax 
 thereon were only on the proof-gallons thereof, may, under such 
 rules and regulations as the Commissioner of Internal Revenue 
 shall prescribe, be used by the collector making such sale, or 
 furnished by a collector to a United States marshal, or to any 
 other government officer making such sale for the benefit of the 
 United States, without making payment for said stamps so used 
 or delivered. Any collector using or furnishing stamps in man- 
 ner aforesaid, on presenting vouchers satisfactory to the Com- 
 missioner of Internal Revenue, shall be allowed credit for the 
 same in settling his stamp account with the department. In such 
 cases, the officer selling the distilled spirits shall affix, or cause 
 to be affixed, to the same the tax-paid stamps so provided, and 
 shall write across the face of such stamps the true number of 
 proof and wine gallons contained in the package, the amount of 
 tax actually paid thereon, and also the words "Affixed under 
 
 provisions of act of , 1879" (inserting the date of the 
 
 approval of this act). 
 
 In case spirits which, have once paid the tax are seized and 
 sold under process of distraint for the collection of an assessed 
 tax they are not required to be sold suhject to tax. 
 
 Foreign distilled spirits not liable to tax imposed under the 
 internal-revenue laws when forfeited under the provisions of 
 the customs laws. (24 Int. Rev. Roc, 393.) 
 
 As to destruction of spirits which will not sell for a price 
 equal to tax on the proof gallons see last provision of section 
 3450, p. 342. 
 
 SPECIAL BONDED WAREHOUSES FOB FRUIT BRANDY. 
 
 [Act of March 3, 1877 (19 Stat., 393).] 
 
 The provisions of this act were extended and made applicable 
 to brandy distilled from apples or peaches by the act of Octo- 
 ber 18, 1888. (25 Stat., 560.) 
 
 Sec. 1. That the Commissioner of Internal Revenue shall 
 be, and hereby is, authorized in his discretion, and upon the 
 
DISTILLED SPIRITS. 211 
 
 execution of such bonds as be may prescribe, to establish 
 warehouses, to be known as special bonded warehouses, not Notovertenin 
 
 . . ' , * ,, ,. , . , . ' oue district. 
 
 exceeding ten in number in any one collection-district, ex- 
 clusively for the storage of brandy made from grapes, each in charge of 
 of which warehouses shall be in the charge of a storekeeper, storekeeper. 
 to be appointed, assigned, transferred, and paid in the 
 same manner that storekeepers for distillery-warehouses 
 are now appointed, assigned, transferred, and paid. Every under control 
 such warehouse shall be under the control of the collector ofcoUector - 
 of internal revenue of the district in which such warehouse f°{ j.° t te e t °e? 
 is located, and shall be in the joint custody of the store- and proprietor 6 r 
 keeper and the proprietor thereof and kept securely locked, jJJ."^^ opened 
 and shall at no time be unlocked or opened or remain open except, etc. 
 except in the presence of such storekeeper or other person 
 who may be designated to act for him, as provided in the 
 case of distillery- warehouses. And such warehouses shall Regulations. 
 be under such further regulations as the Commissioner of 
 Internal Revenue, with the approval of the Secretary of 
 the Treasury, may prescribe. 
 
 Seo. 2. That every distiller of brandy from grapes, upon Distiller to pay 
 rendering his monthly return of materials used and spirits mbnthiy^eSi 
 produced by him, shall immediately pay the tax upon such ° r ma y .remove 
 
 ... n, ii i i -i -i brsjicly in bond. 
 
 spirits, or may, after they have been properly gauged, tospeciaibonded 
 marked, and branded, under regulations to be prescribed by wareb - on8e - 
 the Commissioner of Internal Eevenue and approved by the 
 Secretary of the Treasury, and also stamped as hereinafter 
 provided, cause them to be removed in bond from the place 
 of manufacture to a special bonded warehouse, under such 
 regulations, and after making such entries, and executing 
 and filing with the collector of the district in which such 
 spirits were manufactured such bonds and bills of lading, 
 and giving such other additional security as may be pre- 
 scribed by the Commissioner of Internal Revenue and 
 approved by the Secretary of the Treasury. 
 
 Bond to be conditioned under act August 28, 1894, for payment 
 of tax at$1.10 per gallon within eight years from date of original 
 gauge. See page 176. 
 Sec. 3. That all brandy intended for deposit in a special stamp to be af- 
 bonded warehouse, before being removed from the distill- m ^Ja. 1wforo re 
 ery, shall have affixed to each package an engraved stamp 
 indicative of such intention, to be provided and furnished 
 to the several collectors as in the case of other stamps, and 
 to be charged to them and accounted for in the same man- 
 ner. * * * 
 
 The act of May 28, 1880 (21 Stat., 145), repealed the provision 
 charging 10 cents for these stamps. 
 
 SEC. 4 ; as amended by section 49, act of August %8, 1894 {%8 Stat., How brandy 
 
 609). That any brandy made from grapes removed in ma T bed6 P° sitea - 
 
 .,*.• -i • j i «i »-i( • ■§ m tn ©Wtiro lions© . 
 
 bond according to law may, upon its arrival at a special 
 
 bonded warehouse, be deposited therein upon making such 
 
 entries, filing such bonds and other securities, and under 
 
 such regulations as shall be prescribed by the Commissioner 
 
 of Internal Revenue with the approval of the Secretary of pa ?d witMneigbt 
 
 the Treasury. It shall be one of the conditions of the ware- years from date 
 
 housing-bond covering such spirits that the principal named ° origlna saug6, 
 
 in said bond shall pay the tax on the spirits as specified in 
 
212 DISTILLED SPIRITS. 
 
 the entry, or cause the same to be paid within eight years 
 from the date of the original gauging of the same, and 
 before withdrawal, except as hereinafter provided. 
 arawiifOTtTn 11 " ® E0, 5 * ^ na, t anv brandy made from grapes may bewith- 
 porTa t?on ran to drawn once and no more from one special bonded warehouse 
 hSSse er ware for transportation to another special bonded warehouse; 
 and such brandy shall, on its arrival at the second special 
 bonded warehouse, be immediately entered therein, from 
 which warehouse it shall be withdrawn only on payment of 
 in such oase, the tax or for immediate exportation. In case the brandy 
 to be tl affiied t . amp withdrawn is intended for deposit in another special bonded 
 warehouse, an additional stamp, indicative of such inten- 
 tion, shall be affixed to each package withdrawn, as in the 
 case of brandy withdrawn from a distillery intended to be 
 Export stamp, so deposited. And in case the brandy is intended for expor- 
 etc^.on expo • ^ a ^ on ^ ail en g raV ed stamp indicative of such intention, 
 shall be affixed to each package so removed, as in the case 
 Provisions of of spirits withdrawn from a distillery bonded warehouse for 
 p^e 33 !w, I ma!e ex P or t a ti 011 > under the provisions of section thirty -three 
 applicable. hundred and thirty, Revised Statutes: all the provisions 
 • of which section not inconsistent with this act are hereby 
 How withdraw made applicable to such withdrawals. And all withdrawals 
 ais to to ma e. au t nor i ze( j D y j aw f grape-brandy from any special bonded 
 warehouse shall be upon making such withdrawal entries, 
 and under such regulations, and unless the withdrawal is 
 upon payment of tax, upon the execution of such bonds and 
 bills of lading as the Commissioner of Internal Eevenue, 
 with the approval of the Secretary of the Treasury, may 
 Export bonds, prescribe. Export bonds given under the provisions of this 
 act shall be canceled upon the production of such certifi- 
 cates of landing as the Commissioner of Internal Eevenue, 
 with the approval of the Secretary of the Treasury, may 
 prescribe, or upon proof of loss at sea satisfactory to the 
 8ec ? ™92i io ii s° f Commissioner of Internal Revenue. And the provisions of 
 page fo6,' etc., as existing law relative to an allowance of loss by casualty 
 n°aity? 8 macie "*?- in a distillery bonded warehouse are hereby made applica- 
 piicake. ble to brandy stored in special bonded warehouses, iu ac- 
 
 cordance with the provisions of this act. 
 
 As to regauge of spirits withdrawn from warehouse, allowance 
 for leakage, etc., see section 3294a, page 178. 
 
 Exportation Sec. 6. That the provisions of existing law in regard to 
 the exportation of distilled spirits are hereby extended so 
 as to permit the exportation from special bonded ware- 
 houses of grape brandy free of tax in any original cask 
 containing not less than twenty gallons, and for the expor- 
 tation of grape brandy upon which all taxes have been 
 
 Drawback, paid, with the privilege of drawback in quantities of not 
 less than one hundred gallons, and in the distillers' original 
 cask, containing not less than twenty nine gallons each. 
 
 Twenty wine gallons undoubtedly intended, instead of "twenty 
 nine gallons," as in the act. It was probably an error in en- 
 grossing. 
 
 See sec. 3329, p. 202, and sec. 3330, p. 204. 
 
 warehouse Sec. 7. That whenever, in the opinion of the Commis- 
 toSed^etc 1180011 sioner of Internal Eevenue, any special bonded warehouse 
 
DISTILLED SPIRITS. 213 
 
 is unsafe or unfit for use, or the merchandise therein is 
 liable to loss or great wastage, he may discontinue such 
 warehouse, and require the merchandise therein to be trans- 
 ferred to such other warehouse as he may designate, and 
 within such time as he may prescribe; and all the pro- 
 visions of section thirty two hundred and seventy two of ijfcjjfto'tr'ras- 
 the Eevised Statutes of the United States, relating to trans- Fers, /etc." made 
 fers of spirits from warehouses, including those imposing applioable - 
 penalties, are hereby made applicable to transfers from 
 special bonded warehouses. 
 
 Sec. 8. That the tax upon any brandy distilled from be ^™ a ^ ™ a J 
 grapes, removed from the place where it was distilled, and collected by dis- 
 in respect of which any requirement of this act is not com- traint - 
 plied with, shall at any time when knowledge of such fact 
 is obtained by the Commissioner of Internal Eevenue, be 
 assessed by him upon the distiller of the same, and returned 
 to the collector, who shall immediately demand payment of 
 such tax, and, upon the neglect or refusal of payment by 
 the distiller, shall proceed to collect the same by distraint. 
 But this provision shall not exclude any other remedy or 
 proceeding provided by law. 
 
 Sec. 9. That nothing in this act shall be construed as Tax must be 
 extending the time in which the tax on brandy made from years™ 
 grapes shall be paid beyond three years from the day on 
 which the taxable quantity is ascertained by the gauger; 
 and all brandy made from grapes, found elsewhere than in Forfeiture. 
 a distillery or special bonded warehouse, not having been 
 removed therefrom according to law, and all brandy on 
 which the tax has not been paid within three years of the 
 date of the original gauging shall be forfeited to the United 
 States. 
 
 Bonding period changed from three years to eight years hy 
 section 49, act of August 28, 1894. See page 176. 
 
 Sec. 10. That the Commissioner of Internal Eevenue, Regulations to 
 with the approval of the Secretary of the Treasury, may andVect o/iaw! 
 make all needful rules and regulations for carrying into 
 effect the provisions of this act, and such regulations when 
 made shall have all the force and effect of law. 
 
 Sec. 11. That in case any grape brandy removed from . Penal provis- 
 the distillery for deposit in a special warehouse, shall fail fenses^pecinedf 
 to be deposited in such warehouse within ten days there- 
 after, or within the time specified in any bond given on 
 such removal, or if any grape brandy deposited in any spe- 
 cial warehouse shall be taken therefrom for deposit in 
 another warehouse, or for export, or otherwise, without full 
 compliance with the provisions of this act, and with the 
 requirements of any regulations made thereunder, and with 
 the terms of any bond given on such removal, then any 
 person who shall be guilty of such failure, and any person 
 who shall in any manner violate any provision of this act, 
 or of the regulations made in pursuance thereof, shall be 
 subject, on conviction, to a fine of not less than one hun- 
 dred dollars nor more than five thousand dollars, and to 
 imprisonment for not less than three months nor more than 
 three years, for every such failure or violation; and the 
 
214 DISTILLED SPIRITS. 
 
 spirits as to which such failure or violation shall take place 
 shall be forfeited to the United States. 
 
 AN ACT to provide for warehousing fruit brandy. 
 [Act of October 18, 1888 (25 Stat., 560.] 
 
 Extension of Be it enacted, &c., That the provisions of an act entitled 
 SfSlcTum "An act relating to the production of fruit brandy, and to 
 punish frauds connected with the same," approved March 
 third, eighteen hundred and seventy-seven, be extended 
 and made applicable to brandy distilled from apples or 
 peaches, or from any other fruit the brandy distilled from 
 which is not now required or hereafter shall not be required 
 to be deposited in a distillery warehouse : Provided, That 
 each of the warehouses established under said act, or which 
 may hereafter be established, shall be in charge either of a 
 storekeeper or of a storekeeper and gauger, at the discre- 
 tion of the Commissioner of Internal Eevenue. 
 
 Regulations, Series 7, No. 5, revised — Concerning special- 
 bonded warehouses for storage of brandv made from apples, 
 peaches, grapes, pears, pineapples, oranges, apricots, berries, or 
 prunes, exclusively. 
 
 Supplement No. 1: (Regulations, Series 7, No. 5, revised 
 September 11, 1899.) 
 
 IMPORTED LIQUOR STAMPS, ETC. 
 
 _ Packages of [SEC. 11.] Act of March 1, 1879 (20 Stat., SS7). That all dis- 
 
 ^nes, to aM matt tilled spirits, wines, and malt liquors, imported in pipes, 
 liquor s to be hogsheads, tierces, barrels, casks, or other similar pack- 
 iampe ,e c ages, shall be first placed in public store or bonded ware- 
 house, and shall not be removed therefrom until the same 
 shall have been inspected, marked, and branded by a 
 United States customs-gauger, and a stamp affixed to 
 each package, indicating the date and particulars of such 
 inspection; and the Secretary of the Treasury is hereby 
 authorized to prescribe the form of, and provide, the 
 requisite stamps, and to make all regulations which he may 
 deem necessary and proper for carrying the foregoing 
 requirements into effect. 
 Forfeiture. Any pipe, hogshead, tierce, barrel, cask, or other pack- 
 
 age withdrawn from public store or bonded warehouse 
 after the thirtieth day of June, eighteen hundred and 
 seventy-nine, purporting to contain imported liquor, found 
 without having thereon the stamp hereby required, shall 
 special stamp be, with its contents, forfeited to the United States; and 
 topSd k ?fi ? r S i?s f ' wnenevei ' an 7 cask or package of imported distilled spirits 
 are fined on the of not less than five wine- gallons is filled for shipment, 
 wMeslie iiquo? sale, or delivery on the premises of any wholesale liquor 
 dealer. dealer, the same shall be stamped with a special stamp for 
 
 imported spirits, under such rules and regulations as the 
 Commissioner of Internal Revenue has prescribed, or may 
 hereafter prescribe, in the case of domestic distilled spirits. 
 
 Reimportation of articles exported ($ 2500). 
 Stamps for reimported domestic spirits. (27 Int. Rev. Rec, 
 333.) 
 
DISTILLED SPIRITS. 215 
 
 [SEC. 12.] Act of March 1, 1879 (20 Stat., 327), as amended ly sec- When pack- 
 tion 12, act of May gS, 1880 (21 Stat., 145). That every person Who u|no?s ™e°e r iS) d 
 
 empties or draws off, or causes to be emptied or drawn off, tied.stampsto he 
 the contents of any package of imported liquors stamped effaoed - 
 as above required, shall, at the time of such emptying, 
 efface, obliterate, and destroy the stamp thereon, and also 
 all other marks or brands which shall have been placed 
 thereon in accordance with the law or regulations concern- 
 ing imported liquors. * * * 
 
 Every cask or other package from which the stamp for Penalty for not 
 imported liquors required by this act to be placed thereon e acing 8 amp8 ' 
 shall not be effaced, obliterated, or destroyed, on emptying 
 such package, shall be forfeited, and the same may be 
 seized by any officer of internal revenue wherever found; 
 and all the provisions and penalties of section thirty- three 
 hundred and twenty-four of the Eevised Statutes of the Se °- 3324. 
 United States, relating to empty casks or packages from 
 which the marks, brands, or stamps have not been effaced 
 or obliterated, and relating to the removal of stamps from 
 packages, and to having in possession any stamps so 
 removed, shall apply to the stamps for imported spirits 
 herein provided for, and to the casks or other packages on 
 which such stamps shall have been used. 
 
 United States v. Morris Spiegel (116 U. S., 270; 32 Int. Rev. 
 Rec.,54). 
 
 [SEC. 13.] Act of March 1, 1879, as amended by section 13, act of 
 May 28, 1880 (21 Stat.,_ 145). That if any person Shall purchase Penalty for 
 
 or sell, with the imported-liquor stamp herein required jlsfng" 6 empty 
 remaining thereon, or any of the marks or brands which casks with im- 
 shall have been placed thereon in accordance with the^rta, 8 '™? 8 ; 
 laws or regulations concerning imported liquors remain- thereon.' 
 ing thereon, any cask or other package, after the same 
 has been once used to contain imported liquors and has 
 been emptied ; or if any person shall use or have in posses- 
 sion such cask or package, with any imitation of such marks 
 or brands, for the purpose of placing domestic distilled 
 spirits therein for sale, * * * every such cask or pack- 
 age, with its contents, if any, shall be forfeited to the 
 United States. 
 
 And every such person who shall violate any of the pro- Penalty. 
 visions of this section shall be liable to a penalty of two 
 hundred dollars for every such cask or package so pur- 
 chased, sold, manufactured, used, or had in possession. 
 
 Grape brandy used for the fortification of wine. 
 
 SBC. 42. Act of October 1,1890(26 Stat., 621). That any pro- Wine spirits 
 
 ducer of pure sweet wines, who is also a distiller, author- oTtax. 6 nse re ° 
 ized to separate from fermented, grape juice, under internal- 
 revenue laws, wine spirits, may use, free of tax, in the 
 preparation of such sweet wines, under such regulations 
 and after the filing of such notices and bonds, together 
 with the keeping of such records and the rendition of such 
 
216 DISTILLED SPIRITS. 
 
 reports as to materials and products, as the Commissioner 
 of Internal Eevenue with the approval of the Secretary of 
 the Treasury may prescribe, so much of such wine spirits 
 so* separated by him as may be necessary to fortify the 
 wine for the preservation of the saccharine matter contained 
 therein : 
 Limitations. Provided, That the wine spirits so used free of tax shall 
 not be in excess of the amount required to introduce into 
 such sweet wines in (an) alcoholic strength equal to four- 
 teen per centum of the volume of such wines after such use : 
 Provided further, That such wine containing after such 
 stren °tb h ° ' ' c fortification more than twenty-four per centum of alcohol, 
 as defined by section thirty- two hundred and forty-nine of 
 the Revised Statutes, shall be forfeited to the United States : 
 Provided further, That such use of wine spirits free from 
 confined to tax shall be confined to the months of August, September, 
 certain months. October, November, December, January, February, March, 
 and April of each year. 
 
 The Commissioner of Internal .Revenue, in determining 
 the liability of any distiller of fermented grape-juice to 
 Assessments assessment under section thirty -three hundred and nine of 
 3309?credits. iontne Revised Statutes, is authorized to allow such distiller 
 credit in his computation for the wine spirits used by him 
 in preparing sweet wine under the provisions of this section. 
 defined. 6 8plrit8 SEC. 43. Act of October 1, 1890 (36 Stat., 667), as amendedoy section 68, 
 Act of Augustus, 1894(28 Stat., 509). That the wine spirits men- 
 tioned in section forty- two of this Act is the product result- 
 ing from the distillation of fermented grape juice and shall 
 be held to include the product commonly known as grape 
 Pure sweet brandy; and the pure sweet wine which may be fortified free 
 
 wine defined. „ , J ' • j j • -j j.- ■ * j. j 
 
 of tax, as provided in said section, is fermented grape juice 
 only, and shall contain no other substance of any kind what- 
 ever introduced before, at the time of, or after fermentation 
 and such sweet wine shall contain not less than four per 
 centum of saccharine matter, which saccharine strength 
 may be determined by testing with Balling's saccharometer 
 or must scale, such sweet wine, after the evaporation of the 
 spirit contained therein, and restoring the sample tested to 
 original volume by addition of water : Provided, That the 
 addition of pure boiled or condensed grape must, or pure 
 crystallized cane or beet sugar to the pure grape juice 
 aforesaid, or the fermented product of such grape juice prior 
 to the fortification provided for by this Act for the sole pur- 
 pose of perfecting sweet wines according to commercial 
 standard, shall not be excluded by the definition of pure, 
 sweet wine aforesaid : Provided further, That the cane or 
 beet sugar so used shall not be in excess of ten per cent of 
 the weight of wines to be fortified under this Act. 
 
 Regulations concerning the withdrawal of wine spirits or 
 grape brandy from distilleries and special bonded warehouses, 
 free of tax, for the fortification of pure sweet wines; also from 
 such warehouses for the fortification of wines for export. 
 (Series 7, No. 5, reviBed; Supplement No. 1, issued September 
 11,1899.) 
 
 Sec. 44. That any person who shall use wine spirits, as 
 
DISTILLED SPIRITS. 217 
 
 defined by section fifty -four {forty-three) of this act, or other 
 spirits on which the internal-revenue tax has not been paid, 
 otherwise than within the limitations set forth in section 
 fifty-five (forty-two) of this act, and in accordance with the 
 regulations made pursuant to this act, shall be liable to a 
 penalty of double the amount of the tax on the wine spirits or 
 other spirits so unlawfully used. Whenever it is impracti- 1 Pen £ 1 1 ty {OT £ 
 cable in any case to ascertain the quantity of wine spirits w^nespmts 86 ° 
 or other spirits that have been used in violation of this act 
 in mixtures with any wines, all alcohol contained in such 
 unlawful mixtures of wine with wine spirits or other spirits 
 in excess of ten per centum shall be held to be unlawfully 
 used : Provided, however, That if water has been added to 
 such unlawful mixtures, either before, at the time of, or 
 after such unlawful use of wine-spirits or other spirits, all 
 the alcohol contained therein shall be considered to have been 
 unlawfully used. In reference to alcoholic strength of wines 
 and mixtures of wines with spirits in this act the measure- 
 ment is intended to be according to volume and not accord- 
 ing to weight. 
 
 Sec. 45. That under such regulations and official super- 
 vision, and upon the execution of such entries and the giv- 
 ing of such bonds, bills of lading, and other security as the 
 Commissioner of Internal Eevenue, with the approval of 
 the Secretary of the Treasury, shall prescribe, any producer 
 of pure sweet wines as defined by this act may withdraw withdrawal 
 wine spirits from any special bonded warehouse free of ^rehouse f free 
 tax, in original packages, in any quantity not less than of tax. 
 eighty wine-gallons, and may use so much of the same as 
 may be required by him, under such regulations, and after 
 the filing of such notices and bonds, and the keeping of 
 such records, and the rendition of such reports as to ma- 
 terials and products and the disposition of the same as the 
 Commissioner of Internal Eevenue with the approval of the 
 Secretary of the Treasury shall prescribe, in fortifying the 
 pure sweet wines made by him, and for no other purpose, 
 in accordance with the limitations and provisions as to 
 uses, amount to be used, and period for using the same set 
 forth in section fifty-three (forty-two) of this act; and the 
 Commissioner of Internal Eevenue, with the approval of 
 the Secretary of the Treasury, is authorized, whenever he 
 shall deem it to be necessary for the prevention of viola- 
 tions of this law, to prescribe that wine-spirits withdrawn 
 under this section shall not be used to fortify wines except 
 at a certain distance prescribed by him from any distillery, 
 rectifying-house, winery, or other establishment used for 
 producing or storing distilled spirits, or for making or stor- 
 ing wines other than wines which are so fortified, and that 
 in the building in which such fortification of wines is prac- 
 ticed no wines or spirits other than those permitted by his 
 regulation shall be stored. 
 
 The use of wine-spirits free of tax for the fortification of use of spirits 
 sweet wines under this act shall be begun and completed KeyBtJi' 
 at the vineyard of the wine-grower where the grapes are <Jer supervision 
 crushed and the grape juice is expressed and fermented, ° 
 
218 DISTILLED SPIRITS. 
 
 such use to be under the immediate supervision of an offi- 
 cer of internal revenue, who shall make returns describing 
 the kinds and quantities of wine so fortified, and shall affix 
 such stamps and seals to the packages containing such 
 wines as may be prescribed by the Commissioner of Internal 
 Eevenue, with the approval of the Secretary of the Treas- 
 ury; and the Commissioner of Internal Eevenue shall pro- 
 vide by regulations the time within which wines so fortified 
 with the wine spirits so withdrawn may be subject to in- 
 spection, and for final accounting for the use of such wine- 
 spirits and for rewarehousing or for payment of the tax on 
 any portion of such wine-spirits which remain not used in 
 fortifying pure sweet wines, 
 withdrawal Sec. 46. That wine-spirits may be withdrawn from special 
 fortuy lr winJs bonded warehouses at the instance of any person desiring 
 in on nded f ° r ex *° use tne same to fortify any wines, in accordance with 
 commercial demands of foreign markets, when such wines 
 are intended for exportation, without the payment of tax 
 on the amount of wine spirits used in such fortification, 
 under such regulations, and after making such entries, and 
 executing and filing with the collector of the district from 
 which the removal is to be made such bonds and bills of 
 lading, and giving such other additional security to prevent 
 the use of such wine-spirits free of tax otherwise than in the 
 fortification of wine intended for exportation, and for the 
 due exportation of the wine so fortified, as may be pre- 
 scribed by the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury; and all of the 
 provisions of law governing the exportation of distilled 
 spirits free of tax, so far as applicable, shall apply to the 
 withdrawal and use of wine-spirits and the exportation of 
 the same in accordance with this section ; and the Commis- 
 sionerof Internal Eevenue is authorized, subject to approval 
 by the Secretary of the Treasury, to prescribe that wine 
 spirits intended for the fortification of wines under this sec- 
 tion shall not be introduced into such wines except under 
 the immediate supervision of an officer of internal revenue, 
 who shall make returns describing the kinds and quantities 
 of wine so fortified, and shall affix such stamps and seals 
 to the packages containing such wines as may be prescribed 
 by the Commissioner of ] nternal Eevenue, with the approval 
 of the Secretary of the Treasury. Whenever such wine- 
 spirits are withdrawn as provided herein for the fortification 
 of wines intended for exportation by sea they shall be intro- 
 duced into such wines only after removal from storage and 
 arrival alongside of the vessel which is to transport the 
 same; and whenever transportation of such wines is to be 
 effected by laud carriage the Commissioner of Internal 
 Eevenue, with the approval of the Secretary of the Treas- 
 ury, shall prescribe such regulations as to sealing packages 
 and vehicles containing the same, and as to the supervision 
 of transportation from the point of departure, which point 
 shall be determined as the place where such wine-spirits 
 may be introduced into such wines to the point of destina- 
 tion as may be necessary to insure the due exportation of 
 such fortified wines. 
 
DISTILLED SPIRITS. 219 
 
 Sec. 47. That ail provisions of law relating to the re-iro- . Re-importa- 
 portation of any goods of domestic growth or manufacture 
 which were originally liable to an internal-revenue tax 
 shall be, as far as applicable, enforced againstany domestic 
 wines sought to be re-imported; and duty shall be levied 
 and collected upon the same when re-imported, as an orig- 
 inal importation. 
 
 Sec. 48. That any person using wine spirits or other Penalty for 
 spirits which have not been tax-paid in fortifying wine forMfying'wine" 
 otherwise than as provided for in this act, shall be guilty of contrary to uw. 
 a misdemeanor, and shall, on conviction thereof, be pun- 
 ished for eacb offense by a fine of not more than two thou- 
 sand dollars, and for every offense other than the first also 
 by imprisonment for not more than one year. 
 
 Sec. 49. That wine spirits used in fortifying wines may Recovery of 
 be recovered from such wine only on the premises of a duly Kifying'-wLes! 
 authorized grape-brandy distiller; and for the purpose of 
 such recovery wines so fortified may be received as mate- 
 rial on the premises of such a distiller, on a special permit 
 of the collector of internal revenue in whose district the 
 distillery is located ; and the distiller will be held to pay 
 the tax on a product from such wines as will include both 
 the alcoholic strength therein produced by the fermenta- 
 tion of the grape-juice and that obtained from the added 
 distilled spirits. 
 
 Regulations relative to the use of spirits free of tax for forti- 
 fying wines. (Series 7, No. 5, Revised, Supplement No. 1.) 
 
 [Act of March 3, 1897 (29 Stat., 626).] 
 AN ACT To allow the bottling of distilled spirits in bond. 
 
 Sec. 1. That whenever any distilled spirits deposited in Bottling of ais- 
 the warehouse of a distillery having a surveyed daily J^ 1 8 P irits in 
 capacity of not less than twenty bushels of grain, which 
 capacity or not less than twenty bushels thereof is com- 
 monly used by the distiller, have been duly entered for 
 withdrawal upon payment of tax, or tor export in bond, 
 and have been gauged and the required marks, brands, 
 and tax-paid stamps or export stamps, as the case may be, 
 have been affixed to the package or packages containing 
 the same, the distiller or owner of said distilled spirits, if 
 he has declared his purpose so to do in the entry for with- 
 drawal, which entry for bottling purposes may be made by spirits entered 
 the owner as well as the distiller, may remove such spirits po r ae8 0tt i™ e w^rei 
 to a separate portion of said warehouse which shall be set house - 
 apart and used exclusively for that purpose, and there, 
 under the supervision of a United States storekeeper, or 
 storekeeper and gauger, in charge of such warehouse, may 
 immediately draw off such spirits, bottle, pack, and case 
 the same: Provided, That for convenience in such process 
 any number of packages of spirits of the same kind, differ- 
 ing only in proof, but produced at the same distillery by 
 the same distiller, may be mingled together in a cistern 
 provided for that purpose, but nothing herein shall authorize 
 or permit any mingling of different products, or of the 
 same products of different distilling seasons, or the addition 
 
220 
 
 DISTILLED SPIRITS. 
 
 Regulations 
 
 Stamp, 
 affixed. 
 
 Caaea to have Each 
 stamp affixed 
 
 Branding 
 caaes. 
 
 Trade marks. 
 
 Regulations. 
 
 or the subtraction of any substance or material or the appli- 
 cation of any method or process to alter or change in any 
 way the original condition or character of the product 
 except as herein authorized; nor shall there be at the same 
 time in the bottling room of any bonded warehouse any 
 spirits entered for withdrawal upon payment of the tax and 
 any spirits entered for export : Provided also, That under such 
 regulations and limitations as the Commissioner of Internal 
 Eevenue, with the approval of the Secretary of the 
 Treasury, may prescribe, the provisions of this Act may 
 be made to apply to the bottling and casing of fruit brandy 
 in special bonded warehouses. 
 
 Every bottle when filled shall have affixed thereto and 
 passing over the mouth of the same such suitable adhesive 
 engraved strip stamp as may be prescribed, as hereinafter 
 provided, and shall be packed into cases to contain six 
 bottles or multiples thereof, and in the aggregate not less 
 than two nor more than five gallons in each case, which 
 shall be immediately removed from the distillery premises, 
 of such cases shall have affixed thereto a stamp 
 denoting the number of gallons therein contained, such 
 stamp to be affixed to the case before its removal from the 
 warehouse, and such stamps shall have a cash value of 
 ten cents each, and shall be charged at that rate to the col- 
 lectors to whom issued, and shall be paid for at that rate 
 by the distiller or owner using the same, 
 of And there shall be plainly burned on the side of each 
 case, to be known as the Government side, the proof of 
 the spirits, the registered distillery number, the State and 
 district in which the distillery is located, the real name of 
 the actual bona fide distiller, the year and distilling season, 
 whether spring or fall, of original inspection or entry into 
 bond, and the date of bottling, and the same wording shall 
 be placed upon the adhesive engraved strip stamp over the 
 mouth of the bottle. It being understood that the spring 
 season shall include the months from January to July, and 
 the fall season the months from July to January. 
 
 And no trade marks shall be put upon any bottle unless 
 the real name of the actual bona fide distiller shall also be 
 placed conspicuously on said bottle. 
 
 Case stamps for distilled spirits bottled for export. (Circu- 
 lar No. 6; Int. Rev. Cir. No. 489, Jan. 6, 1898; vol.1, Treas. Dec. 
 No. 18763.) 
 
 Change of date on and use of case stamps printed for bottling 
 distilled spirits in fall of 1897. (Circular No. 10; Int. Rev. 490, 
 Jan. 12, 1898 ; vol. 1, Treas. Dec. No. 18802.) 
 
 Case stamps. (Circular No. 55; Int. Rev. 492, Mar. 29, 1898; 
 vol. 1, Treas. Dec. No. 19155 ; Circular No. 552 ; vol. 3, Treas. Dec. 
 (1900) Int. Rev. No. 32.) 
 
 Sec. 2. That the Commissioner of Internal Eevenue, with 
 the approval of the Secretary of the Treasury, may, by reg- 
 ulations, prescribe the mode of separating and securing the 
 additional warehouse, or portion of the warehouse herein- 
 before required to be set apart, the manner in which the 
 business of bottling spirits in bond shall be carried on, the 
 notices, bonds, and returns to be given and accounts and 
 records to be kept by the persons conducting such business, 
 
DISTILLED SPIRITS. 221 
 
 the mode and time of inspection of such spirits, the accounts inspection of 
 
 and records to be kept and .returns made by the Govern- Bpirit8- 
 
 ment officers, and all such other matters and things, as in 
 
 his discretion, he may deem requisite for a secure and 
 
 orderly supervision of said business ; and he may also, with 
 
 the approval of the Secretary of the Treasury, prescribe 
 
 and issue the stamps required. 
 
 The distiller may, in the presence of the United States 
 storekeeper or storekeeper and gauger, remove by strain- 
 ing through cloth, felt, or other like material any charcoal, 
 sediment, or other like substance found therein, and may 
 whenever necessary reduce such spirits as are withdrawn spirits reduced 
 for bottling purposes by the addition of pure water only to b r addln s™ ter - 
 one hundred per centum proof for spirits for domestic use, 
 or to not less than eighty per centum proof for spirits for 
 export purposes, under such rules and regulations as may 
 be prescribed by the Commissioner of Internal Eevenue 
 with the approval of the Secretary of the Treasury ; aud no 
 spirits shall be withdrawn for bottling under this Act until 
 after the period shall have expired within which a distiller 
 may request a regauge of distilled spirits as provided in 
 section fifty of the Act of August twenty-eighth, eighteen 
 hundred and ninety-four. 
 
 A filtering apparatus, packed with cloth, felt, or other like 
 material, such as cotton fiber or wood or paper pulp, maybe used 
 for straining spirits to be bottled in bond. Permission to use 
 such filters will be granted only upon the express condition that 
 the packing material is one mentioned in the statute, or similar 
 thereto, and that in no case shall charcoal, boneblack, etc., be 
 used, as such materials might effect changes in the spirits other 
 than the mechanical removal of matter in suspension. (Vol. 1, 
 Treas. Dec. (1899), No. 21106.) 
 
 Sec. 3. That all distilled spirits intended for export under ®P irits for ex ' 
 the provisions of this Act shall be inspected, bottled, cased, P ° r 
 weighed, marked, labeled, stamped, or sealed in such man- 
 ner and at such time as the Commissioner of Internal Eev- 
 enue may prescribe; and the said Commissioner, with the 
 approval of the Secretary of the Treasury, may provide such 
 regulations for the transportation, entry, reinspection, and 
 lading of such spirits for export as may from time to time 
 be deemed necessary; and all provisions of existing law Existing laws 
 relating to the exportation of distilled spirits in bond, so ma aappica e - 
 far as applicable, and all penalties therein imposed, are 
 hereby extended and made applicable to distilled spirits 
 bottled for export under the provisions of this Act, but no 
 drawbacks shall be allowed or paid upon any spirits bot- 
 tled under this Act. 
 
 Sec. 4. That where, upon inspection at the bonded ware- i? case of loss 
 house in which the spirits are bottled as aforesaid, the or e cienc3 - 
 quantity so bottled and cased for export is less than the 
 quantity actually contained in the distiller's original casks 
 or packages at the time of withdrawal for that purpose the 
 tax on the loss or deficiency so ascertained shall be paid 
 before the removal of the spirits from such warehouse, and 
 the tax so paid shall be receipted and accounted for by the 
 collector in such manner as the Commissioaer of Internal 
 Eevenue may prescribe. 
 
222 
 
 DISTILLED SPIRITS. 
 
 Keinspection. g EC . 5. That where, upon reinspection at the port ol 
 entry, any case containing or purporting to contain distilled 
 spirits for export is found to have been opened or tampered 
 with, or where any mark, brand, stamp, label, or seal 
 placed thereon or upon any bottle contained therein has 
 been removed, changed, or willfully defaced, or where upon 
 such reinspection any loss or discrepancy is found to exist 
 as to the contents of any case so entered for export, the tax 
 on the spirits contained in each such case at the time of its 
 removal from warehouse shall be collected and paid. 
 
 Penalties. Sec. 6. That any person who shall reuse any stamp pro- 
 
 vided under this Act after the same shall have been once 
 affixed to a bottle as provided herein, or who shall reuse a 
 bottle for the purpose of containing distilled spirits which 
 has once been filled and stamped under the provisions of 
 this Act without removing and destroying the stamp so 
 previously affixed to such bottle, or who shall, contrary to 
 the provisions of this Act or of the regulations issued 
 thereunder remove or cause to be removed from any 
 bonded warehouse any distilled spirits inspected or bottled 
 under the provisions of this Act, or who shall bottle or 
 case any such spirits in violation of this Act or of any 
 regulation issued thereunder, or who shall, during the 
 transportation and before the exportation of auy such 
 spirits, open or cause to be opened any case or bottle con- 
 taining such spirits, or who shall willfully remove, change, 
 or deface any stamp, brand, label, or seal affixed to any 
 such case or to any bottle contained therein, shall for each 
 such offense be fined not less than one hundred nor more 
 than one thousand dollars, and be imprisoned not more 
 than two years, in the discretion of the court, and such 
 spirits shall be forfeited to the United States. 
 
 Sec. 7. That every person who, with intent to defraud, 
 falsely makes, forges, alters, or counterfeits any stamp 
 made or used under any provision of this Act, or who uses, 
 sells, or has in his possession any such forged, altered, or 
 counterfeited stamp, or any plate or die used or which may 
 be used in the manufacture thereof, or who shall make, use, 
 sell, or have in his possession any paper in imitation of the 
 paper used in the manufacture of any stamp required by 
 this Act, shall on conviction be punished by a fine not 
 exceeding one thousand dollars and by imprisonment at 
 hard labor not exceeding five years. 
 
 Act of Aug. s. Sec. 8. That nothing in this Act shall be construed to 
 exempt spirits bottled under the provisions of this Act 
 from the operation of chapter seven hundred and twenty- 
 eight of the public laws of the Fifty-first Congress, ap- 
 proved August eighth, eighteen hundred and ninety. 
 
 Act of August 8, 1890 (26 Stat., 313) : That all fermented, dis- 
 tilled, or other intoxicating liquors or liquids transported into 
 any State or Territory, or remaining therein for use, consump- 
 tion, sale, or storage therein, shall upon arrival in such State or 
 Territory he subject to the operation and effect of the laws of 
 such State or Territory enacted in the exercise of its police pow- 
 ers, to the same extent and in the same manner as though such 
 liquids or liquors had been produced in such State or Territory, 
 and shall not be exempt therefrom by reason of being intro- 
 
 Counterfeiting 
 etc., stamps. 
 
DISTILLED SPIRITS. 223 
 
 duced therein in original packages or otherwise. ( In re Rahrer, 
 140 U. S., 545; 37 Int. Rev. Rec, 230.) 
 
 Using undersized bottles or underlining hottles when bottling 
 spirits in bond prohibited. Suspension of stamp issue and 
 forfeiture of goods in certain cases. (Circular letter, Oct. 6, 
 1897; 43 Int. Rev. Rec, 374.) 
 
 Time for completing the processes of bottling spirits in bond. 
 (Vol. 1, Treas. Dec. (1898) No. 18975.) 
 
 Removal of packages of spirits to bottling warehouse to set- 
 tle during the night. (Vol. 1, Treas. Dec. (1898), No. 19058. See 
 circular 521 and vol. 1, ibid (1899), No. 20508. 
 
 Regulations, Series 7, No. S3. — Relative to the bottling of dis- 
 tilled spirits iu bond under act of March 3, 1897. 
 
 Supplement No. 1 ; Additional regulations and instructions 
 concerning bottling of distilled spirits in bond. 
 
 Supplement No. 2 : Instructions concerning proceedings at 
 ports of export relative to the exportation of bottled distilled 
 spirits in bond. 
 
CHAPTER FIVE. 
 
 FERMENTED LIQtTOBS. 
 
 Sec. 
 
 3335. Brewer's notice. 
 
 3336 (amended). Bond. 
 
 3337. Books and monthly statement 
 [3337a.] Section 3337 construed. 
 
 ment. 
 
 3338. Monthly verification of entries in 
 
 books. 
 
 3339. As amended by section 1 of act of 
 
 June 13, 1898 [3339a]. . Tax. 
 
 Fractional parts of a barrel, how 
 
 estimated. 
 [33396.] Gallon defined. 
 3340 (amended). Evading tax, making or 
 
 procuring false entries, etc. ; 
 
 penalty. 
 3341. As amended by section 9, act of 
 
 July 24, 1897. Stamps. Permits. 
 
 Deduction. 
 3342 (amended). Stamps, how procured, 
 
 affixed, and canceled. 
 Penalty for fraud and neglect. 
 
 3343. Selling, removing, or buying fer- 
 
 mented liquor in packages with- 
 out stamp or with twice-used 
 stamp ; penalty. 
 
 3344. Drawing fermented liquor from 
 
 package without stamp or with- 
 out defacing stamp; penalty. 
 
 3345. Removal for storage without 
 
 stamps ; penalties. 
 
 Sec. 
 
 3346 (amended). Making, selling, or using 
 false or counterfeit stamps or 
 permits, reusing stamps, having 
 removed stamps in possession, 
 selling same; penalty. 
 
 3347. Sour malt liquors, how removable 
 
 without stamps. 
 
 3348. Brewers selling at retail at bre wery. 
 
 3349. Packages to be marked; penalty. 
 One brewer purchasing from an- 
 other. 
 
 3350. Permit to carry on business at an- 
 
 other place on account of accident. 
 
 3351. Unfermented worts sold to other 
 
 brewers. 
 
 3352. Fermented liquor removed from 
 
 brewery without payment of tax 
 forfeited. Absence of stamps to 
 be notice and evidence. 
 
 3353. Removal or defacement or stamps; 
 
 penalty. 
 
 3354 (amended). Withdrawing fermented 
 liquor from unstamped packages 
 for bottling, or bottling on brew- 
 ery premises; penalty. Fer- 
 mented liquor permitted to be 
 removed •from brewery through 
 pipe or conduit for bottling only. 
 
 Act of June 18, 1890. Removal of fer- 
 mented liquors for export with- 
 out payment of tax. 
 
 Brewer's notice 
 of business. 
 
 Sec. 3335. Every brewer shall, before commencing or con- 
 tinuing business, tile with the collector, or proper deputy 
 collector, of the district in which he designs to carry it on 
 a notice in writing, stating the name of the person, com- 
 pany, corporation, or firm, the names of the members of 
 any such company or firm, the places of residence of such 
 persons, a description of the premises on which the brewery 
 is situated, and of his or their title thereto, and the name 
 of the owner thereof. 
 
 SEC. 3336, as amended by the act of April 29, 1886 (24 Stat., 15). 
 Every brewer, on filing notice as aforesaid of his intention 
 to commence or continue business, * * * shall execute 
 a bond to the United States, to be approved by the collector 
 of the district, in a sum equal to three times the amount of 
 the tax which, in the opinion of the collector, said brewer 
 will be liable to pay during any one month, and conditioned 
 that he shall pay, or cause to be paid, as herein provided, 
 the tax required by law on all beer, lager-beer, ale, porter, 
 and other fermented liquors made by or for him, before the 
 same is sold or removed for consumption or sale, except as 
 hereinafter provided ; and that he shall keep, or cause to be 
 224 
 
FERMENTED LIQUORS. 225 
 
 kept, a book, in the manner and for the purposes herein- 
 after specified, which shall be open to inspection by the 
 proper officers, as by law required ; and that he shall in all 
 respects faithfully comply, without fraud or evasion, with 
 all requirements of law relating to the manufacture and 
 sale of any malt liquors aforesaid ; and he shall execute a 
 new bond once in four years and whenever required so to do by 
 said collector, in the amount above named and conditioned as 
 above provided, which bond shall be in lieu of any former bond 
 or bonds of such brewer in respect to all liabilities accruing 
 after its approval by said collector. 
 
 Definition of brewer and brewer's special tax. (§ 3244, p. 126.) 
 
 In case of incorporated companies the bond must be executed 
 in their corporate capacity and under their corporate seals and 
 signatures. 
 
 In case of a brewing company not incorporated the name of 
 the firm as well as of each member thereof must be recited in 
 the bond, which should be signed by each member of the firm. 
 
 Executors, administrators, and assignees continuing the busi- 
 ness must execute a new bond. 
 
 Sec. 3337. Every person who owns or occupies any brew- Brewer's books, 
 ery, or premises used or intended to be used for the purpose 
 of brewing or making such fermented liquors, or who has 
 such premises under his control or superintendence, as 
 agent ibr the owner or occupant, or has in his possession 
 or custody any brewing materials, utensils, or apparatus, 
 used or intended to be used on said premises in the manu- 
 facture of beer, lager-beer, ale, porter, or other similar fer- 
 mented liquors, either as owner, agent, or superintendent, 
 shall, from day to day, enter, or cause to be entered, in a 
 book to be kept by him for that purpose, the kind of such 
 malt liquors, the estimated quantity produced in barrels, 
 and the actual quantity sold or removed for consumption or 
 sale in barrels or fractional parts of barrels. He shall also, 
 from day to day, enter, or cause to be entered, in a sepa- 
 rate book to be kept by him for that purpose, an account 
 of all materials by him purchased for the purpose of pro- 
 ducing such fermented liquors, including grain and malt. 
 
 And he shall render to the collector, or the proper deputy m ^™ thly 8tate " 
 collector, on or before the tenth day of each month, a true 
 statement, in writing, in duplicate, taken from his books, 
 of the estimated quantity in barrels of such malt liquors 
 brewed, and the actual quantity sold or removed for con- 
 sumption or sale during the preceding month ; and shall 
 verify, or cause to be verified, the said statement, and the 
 facts therein set forth, by oath, to be taken before the col- 
 lector of the district, or proper deputy collector, according 
 to the form required by law. 
 
 Said books shall be open at all times for the inspection of 
 any collector, deputy collector, inspector, or revenue agent, 
 who may take memorandums and transcripts therefrom. 
 
 United States v. Obermeyer (5 Ben., 541 ; 15 Int. Rev. Rec, 83)' 
 United States v. Miller (16 Int. Rev. Rec, 25.) 
 
 Brewers' returns. — Returns made by brewers of the amount of 
 beer manufactured and sold by them are made under compul- 
 sion of law for but one purpose, namely, the collection of reve- 
 nue for the United States, and copies thereof are not permitted 
 to be furnished to any persons for other purposes. (Vol. 1, 
 Treas. Dec. (1898), No. 19443.) 
 
 10228 15 
 
226 FERMENTED LIQUOES. 
 
 coS?™Jd' E ' S " f SEC - 3 337a.] Act of May is, 1876 {19 Stat., 53). That nothing 
 contained in section three thousand three hundred and 
 thirty-seven of the Bevised Statutes of the United States 
 shall be so construed as to authorize an assessment upon 
 teriai n nseci not the quantity of materials used in producing or purchased 
 e ? den fto ° r t pur ^ or purpose of producing, fermented or malt liquors, nor 
 ofquantityomq shall the quantity of materials so used or purchased be 
 n °Tax to belaid evidence, for the purpose of taxation, of the quantity of 
 as pTOTided Pa in liquor produced; but the tax on all beer, lager-beer, ale, 
 §3339, e.s. porter, or other similar fermented liquor, brewed or manu- 
 factured, and sold or removed for consumption or sale, 
 shall be paid as provided in section three thousand three 
 hundred and thirty-nine of said statutes, and not otherwise : 
 excepted° f &and Provided, That this act shall not apply to cases of fraud. 
 xo change of And provided further, That nothing in this act shall have 
 e^idenceinsults" the effect to change the present rules of law respecting evi- 
 et «. ' dence in any prosecution or suit. 
 
 Bergdoll v. Pollock, collector (95 U. S., 337; 24 Int. Rev. 
 Rec, 2.) 
 
 Sec. 3338. The entries made in such books shall, on or 
 before the tenth day of each month, be verified by the oath 
 of the person by whom they are made. The said oath shall 
 be written in the book at the end of such entries, and be 
 certified by the officer administering the same, and shall be 
 in form as follows : 
 
 caMon'of^ntries * ^° 8wear ( or amrm ) tna * * ne foregoing entries were made by me; 
 
 in bookB. ana that they state truly, according to the best of my knowledge and 
 
 belief, the estimated quantity of the whole amount of such malt liq- 
 uors brewed, and the actual quantity sold, and the actual quantity 
 
 removed, from the brewery owned by , in the county of ; 
 
 and, further, that I have no knowledge of any matter or thing required 
 by law to be stated in said entries which has been omitted therefrom. 
 
 And the owner, agent, or superintendent aforesaid shall 
 also, in case the original entries made in his book were not 
 made by himself, subjoin thereto the following oath, to be 
 taken in manner as aforesaid : 
 
 I do swear (or affirm) that, to the best of my knowledge and belief, 
 the foregoing entries fully set forth all the matters therein required by 
 law; and. that the same are just and true, and that I have taken all 
 the means in my power to make them so. 
 
 Brewer required to enter all malt liquors in his book. " Malt 
 liquor" and "fermented liquor" used synonymously. (First 
 circuit (Mass.), 1874, United States v. Dooley, 21 Int. Rev. Rec, 
 115.) 
 
 A book of general accounts kept by a brewer in conducting 
 his business can not be deemed a book of entries of materials 
 purchased, or such a book as the statute requires. (United 
 States »;. Bellingstein, 16 Int. Rev. Rec, 92.) 
 
 mratodUono" ' ' SEC- 3339 > as amended °y section 1, act of June 13, 1898 (SO Stat., 448). 
 There shall be paid on all beer, lager -beer, ale, porter, and 
 other similar fermented liquors, brewed or manufactured 
 
 J ^™^ d g 1 9 e g ntof and sold, or stored in warehouse or removed for consumption 
 or sale, within the United States, by whatever name such 
 liquors may be called, a tax of two dollars for every barrel 
 containing not more than thirty-one gallons; and at a like 
 rate for any other quantity or for any fractional part of a 
 barrel. 
 
FERMENTED LIQUORS. 227 
 
 Iii estimating and computing such tax, the fractional parts ^ »° aiarrd! 
 of a barrel shall be halves, thirds, quarters, sixths, and £oVestimated. 
 eighths ; and any fractional part of a barrel containing less 
 than one-eighth shall be accounted one-eighth ; more than 
 one-eighth, and not more than one-sixth, shall be accounted 
 one-sixth; more than one-sixth, and not more than one- 
 fourth, shall be accounted one-fourth; more than one-fourth, 
 and not more than one-third, shall be accounted one-third; 
 more than one-third, and not more than one-half, shall be 
 accounted one-half; more than one-half, and not more than 
 one barrel, shall be accounted one barrel; and more than 
 one barrel, and not more than sixty-three gallons, shall be 
 accounted two barrels, or a hogshead. The said tax shall 
 be paid by the owner, agent, or superintendent of the brew- 
 ery or premises in which such fermented liquors are made, 
 and in the manner and at the time hereinafter specified. 
 
 [SEC. 3339a.] Section 1, act of June IS, 1898 {SO Stat., 448). That 
 there shall be paid, in lieu of the tax of one dollar now imposed 
 by law, a tax of two dollars on all beer, lager beer, ale, porter, Tax of $2. 
 and other similar fermented liquors, brewed or manufactured 
 and sold, or stored in warehouse, or removed for consumption 
 or sale, within the United States, by whatever name such liq- 
 uors may oe called, for every barrel containing not more than 
 thirty-one gallons; and at a like rate for any other quantity 
 or for the fractional parts of a barrel authorized and defined 
 by law. And section thirty-three hundred and thirty-nine of 
 the Revised Statutes is hereby amended accordingly: 
 
 Provided, That a discount of seven and one-half per centum U per cent di 8 - 
 shall be allowed upon all sales by collectors to brewers of the c ™ 
 stamps provided for the payment of said tax: 
 
 Provided further, That the additional tax imposed in this 
 section on all fermented liquors stored in warehouse to which 
 a stamp has been affixed shall be assessed and collected in the 
 manner now provided by law for the collection of taxes not 
 paid by stamps. 
 
 Acts imposing tax on fermented liquors and rates of tax. 
 
 Per liarrel. 
 From September, 1862, to March 3, 1863 (act July 1, 
 
 1862) $1.00 
 
 From March 3, 1863, to March 31, 1864 (act March 3, 
 
 1863) 60 
 
 FromApril 1, 1864, to June 13, 1898 1.00 
 
 From June 14, 1898 2.00 
 
 The act of March 3, 1863, provided that the tax on fermented 
 liquors should be 60 cents per barrel from the date of the passage 
 of that act to April 1, 1864. Hence the tax of 60 cents per barrel 
 having expired by limitation April 1, 1864, the tax of $1 per bar- 
 rel under act of July 1, 1862, was again revived, which rate was 
 increased to $2 under act of June 13, 1898. 
 
 The act of July 13, 1866 (14 Stat., 98), changed the mode of 
 assessing and collecting the tax on fermented liquors, and made 
 the tax on them after September 1, 1866, payable by stamps. 
 Hop beer. (Vol. 2, Treas. Dec. (1898), No. 20233, p. 771.) 
 Weiss beer taxable. (Special No. 153 ; 29 Int. Rev. Rec, 313. ) 
 Imported malt liquors. (§ 11, act of March 1, 1879, p. 214.) 
 Action by collectors upon change in rate of tax on fermented 
 liquors. (Circular letter, June 9, 1898; vol. 1, Treas, Dec. No. 
 19475.) 
 
228 FERMENTED LIQUORS. 
 
 Regulations under act of June 13, 1898, concerning the addi- 
 tional tax on liquors stored in warehouse. (Circular No. 108; 
 Int. Rev., No. 496, June 14, 1898; Vol. 1, Treas. Dec. No. 19480.) 
 
 Opinion of the Attorney-General on the question ol the lia- 
 bility of retail dealers to the additional tax of $1 a barrel on 
 fermented malt liquor bought by them prior to June 14, 1898, 
 and held in stock by them on that date, Dec. 27, 1898. (Vol. , 
 Treas. Dec. No. 20464.) 
 
 Additional opinion of Attorney-General in regard to the tax 
 on fermented liquors under the provisions of the war-revenue 
 act, December 30, 1898. (Vol. 1, Treas. Dec. (1899) No. 20488.) 
 
 The act of June 13, 1898, which amends section 3339, Revised 
 Statutes, and imposes an additional tax on fermented liquors 
 "brewed or manufactured and sold or stored in warehouse," 
 etc., does not apply to fermented liquors stored in warehouse 
 by dealers other than brewers, it being provided by section 
 3339 that the tax "shall be paid by the owner, agent, or super- 
 intendent of the brewery or premises in which such fermented 
 liquors are made." (VI Corup. Dec, 196.) 
 
 A liquor made from barley malt, fermented by means of a 
 wine yeast, is a fermented malt liquor, for the manufacture of 
 which for Bale the special tax of a brewer is required to be paid, 
 and on which tax is imposed by section 3339, Revised Statutes, 
 notwithstanding the fact that by the use of a wine yeast instead 
 of a beer yeast it has the appearance and taste of wine. (Vol. 
 1, Treas. Dec. (1898), No. 19025.) 
 
 Gallon defined. [SEC. 3339&.] Section gl, act of March 1, 1879 (SO Stat., S27). 
 
 That the word u gallon 11 , wherever used in the internal-revenue 
 law, relating to beer, lager-beer, ale, porter, and other similar 
 fermented liquors, shall be held and taken to mean a wine-gal- 
 lon, the liquid measure containing two hundred and thirty-one 
 cubic inches. 
 
 The standard gallon of the United States contains 231 cubic 
 inches or 8.3389 pounds avoirdupois of distilled water at its max- 
 imum density and with the barometer at 30 inches. (Webster's 
 Dictionary.) 
 
 The old beer gallon of 282 cubic inches was recognized as the 
 standard for domestic malt liquors before the act of March 1, 
 1879. That act was passed to make the gallon conform to the 
 standard in the customs service and to that recognized by the 
 mercantile community. (16 Op. Atty. Gen., 361; Nichols v. 
 Beard, 29 Int. Rev. Rec, 46.) 
 
 Evading tax, SEC. 3340, as amended by section 10 , act of 'March 1,1879 (20 Stat. ,327). 
 
 ™i a riDg S fa'ise P OT Every owner, agent, or superintendent of any brewery, 
 tries, etc.; peu vessels, or utensils used in making fermented liquors, who 
 evades, or attempts to evade, the payment of the tax 
 thereon, or fraudulently neglects or refuses to make true 
 and exact entry and report of the same in the manner 
 required by law, or to do, or cause to be done, any of the 
 things by law required to be done by him * * *, or who 
 intentionally makes false entry in said book or in said state- 
 ment, or knowingly allows or procures the same to be done, 
 shall forfeit, for every such offense, all the liquors made by 
 him or for him, and all the vessels, utensils, and apparatus 
 used in making the same, and be liable to a penalty of not 
 less than five hundred nor more than one thousand dollars, 
 to be recovered with costs of suit, and shall be deemed guilty 
 of a misdemeanor, and be imprisoned for a term not exceed- 
 ing one year. 
 keeping* 5 ' books' An( * everv brewer who neglects to keep books, or refuses 
 etc. ' to furnish the acccount and duplicate thereof as provided 
 
 by law, or refuses to permit the proper officer to examine 
 
FERMENTED LIQUOES. 
 
 229 
 
 the books in the manner provided, shall, for every such 
 refusal or neglect, forfeit and pay the sum of three hun- 
 dred dollars. 
 
 The words " as aforesaid " were stricken out in the seventh 
 line by section 10, act March 1, 1879 (20 Stat., 327). 
 
 Brewer liable for neglecting to keep books, although there 
 was no criminal intent. (United States v. Miller, 16 Int. Rev. 
 Bee, 25; United States v. Foster, 19 ibid., 5; United States v. 
 Bellingstein, 16ibid.,S2; Archbold's Crira.Prac.,p.395.) 
 
 SEC. 3341, as amended by section 9, act of July U, 1897 (SO Stat., 151). Stamps, loir 
 
 The Commissioner of Internal Revenue shall cause to besoil p 
 prepared, for the payment of such tax, suitable stamps 
 denoting the amount of tax required to be paid on the 
 hogsheads, barrels, and halves, thirds, quarters, sixths, 
 and eighths of a barrel of such fermented liquors (and 
 shall also cause to be prepared suitable permits for the pur- 
 pose hereinafter mentioned), and shall furnish the same to 
 the collectors of internal revenue, who shall each be 
 required to keep on hand at all times a sufficient supply of 
 permits and a supply of stamps equal in amount to two 
 months' sales thereof, if there be any brewery or brewery 
 warehouse in his district ; and such stamps shall be sold, 
 and permits granted and delivered by such collectors, only Permits. 
 to the brewers of their district, respectively. 
 
 Such collectors shall keep an account of the number of 
 permits delivered and of the number and value of the 
 stamps sold by them to each brewer. 
 
 As to stamps, see section 3446, amended, p. 339. 
 
 Belative to sale to sheriff of stamps for tax on beer levied 
 upon or attached by him. (Letter to Collector Johnson, Febru- 
 ary 15, 1894; 40 Int. Rev. Bee, 53.) 
 
 Under the act of July 24, 1897, which went into effect on 
 that date, a brewer was required to pay the full face value of 
 the stamps purchased, without deduction of the 7£ per cent 
 discount previously allowed by section 3341, Revised Statutes. 
 
 The act of June 13, 1898, restored the right to the discount of 
 7| per cent on stamps purchased by brewers, [Sec. 3339a,] p. 227. 
 
 No discount allowable on stamps purchased July 24, 1897 — 
 Discount not allowable on beer stamps unless purchased and 
 used by brewers prior to the taking effect of the act of July 24, 
 1897, which repealed the provision allowing such deductions. 
 (Vol. 1, Treas. Dec. (1898), No. 19087.) 
 
 A collector's duty, as prescribed by section 3341, Revised 
 Statutes, is to keep on hand stamps equal in amount to two 
 months' sale thereof. The law does not permit transactions 
 for future delivery. The agency is limited to the stock on hand. 
 (The American Brewing Company v. United States (1898), 33 
 Ct. Clms., 348; Vol. 1, Treas. Dec. (1898), No. 19248.) 
 
 SEC. 3342, as amended by act of March S, 1875 (18 Stat. , 484). That r „cOTe P d affixed' 
 
 every brewer shall obtain, from the collector of the district and°canceied xe ' 
 in which his brewery or brewery-warehouse is situated, and 
 not otherwise unless such collector shall fail to furnish, the 
 same upon application to him, the proper stamps, and shall 
 affix, upon the spigot-hole in the head of every hogshead, 
 barrel, keg, or other receptacle in which any fermented 
 liquor is contained, when sold or removed from such brew- 
 ery or warehouse, (except in case of removal under permit, 
 as hereinafter provided,) a stamp denoting the amount of 
 the tax required upon such fermented liquor, which stamp 
 shall be destroyed by driving through the same the faucet 
 
230 FERMENTED LIQUOES. 
 
 through which the liquor is to be withdrawn, or an air- 
 faucet of equal size, at the time the vessel is tapped, in case 
 the vessel is tapped through the other spigot-hole, (of which 
 there shall be but two, one in the head and one in the side,) 
 and shall, also, at the time of affixing such stamp, cancel 
 the same by writing or imprinting thereon the name of the 
 person, firm, or corporation by whom such liquor was made, 
 or the initial letters thereof, and the date when canceled. 
 Penalty for Every brewer who refuses or neglects to affix and cancel 
 fraud or neglect. ^ ne s t am p S required by law in the manner aforesaid, or who 
 affixes a false or fraudulent stamp thereto, or knowingly per- 
 mits the same to be done, shall pay a penalty of one hun- 
 dred dollars for each barrel or package on which such omis- 
 sion or fraud occurs, and be imprisoned not more than one 
 year. 
 
 As to spigot-holes. (32 Int. Rev. Rec, 317.) 
 Where the law prescribes as punishment for an offense both a 
 moneypenalty and imprisonment, it is not true that the penalty- 
 can only be enforced by indictment. The Government can main- 
 tain an action of debt for the money penalty. (United States 
 r. Foster, 2 Biss., 453; 19 Int. Rev. Rec, 5.) 
 
 It is sufficient as a general rule to charge an offense in the 
 language of the statute. (United States v. Schimer, 5 Biss., 195.) 
 
 Selling, remov Sec. 3343. Whenever any brewer, cartman, agent for 
 }?™TntediTquof -transportation, or other person, sells, removes, receives, or 
 out a s tannT^or P urcuases ) or i n an y way aids in the sale, removal, receipt, 
 false 8 stamp,' or or purchase, of any fermented liquor contained in any hogs- 
 stamp^'enSty! 1 head, barrel, keg, or other vessel from any brewery or brew- 
 ery warehouse, upon which the stamp, or permit, in case of 
 removal, required by law, has not been affixed, or on which 
 a false or fraudulent stamp, or permit, in case of removal, 
 is affixed, with knowledge that it is such, or on which a 
 stamp, or permit, in case of removal, once canceled, is used 
 a second time, he shall be fined one hundred dollars and 
 imprisoned for not more than one year. 
 Drawing fer- Sec. 3344. Whenever any retail dealer, or other person, 
 f 1 ™ m d package withdraws or aids in the withdrawal of any fermented 
 or'with f^i" P e ^*l uor from any hogshead, barrel, keg, or other vessel con- 
 stamp, or titii- taining the same, without destroying or defacing the stamp 
 stkmp e penaity g an ^ xe( ^ tuereon > or withdraws or aids in the withdrawal of 
 any fermented liquor from any hogshead, barrel, keg, or 
 other vessel, upon which the proper stamp has not been 
 affixed or on which a false or fraudulent stamp is affixed, 
 he shall be fined one hundred dollars and imprisoned not 
 more than one year. 
 
 See section 3455, p. 344, as to selling, receiving, etc., empty 
 stamped packages. 
 
 storaT T withont ^ E0# ^345. Any brewer may remove or transport, or cause 
 stamps. w "" to be removed or transported, from his brewery or other 
 place of manufacture to a depot, warehouse, or other place 
 used exclusively for storage or sale in bulk, and occupied 
 by him, in another part of the same collection-district, or in 
 another collection -district, but to no other place, malt liquor 
 of his own manufacture, known as lager-beer, in quantities 
 of not less than six barrels in one vessel, and malt liquor of 
 his own manufacture, known as ale or porter, or any other 
 malt liquor of his own manufacture not heretofore men- 
 
FERMENTED LIQUORS. 231 
 
 tioned, in quantities not less than fifty barrels at a time, 
 without affixing the proper stamps on said vessels of lager- 
 beer, ale, porter, or other malt liquor, at the brewery or 
 place of manufacture, under a permit, which shall be granted, Pe ™it- 
 upon application, by the collector of the district in which 
 said malt liquor is manufactured, and under such regula- 
 tions as the Commissioner of Internal Eevenue may pre- 
 scribe; and thereafter the manufacturer of said malt liquor 
 shall stamp the same, when it leaves such depot or ware- 
 house, in the same manner and under the same penalties 
 and liabilities as when stamped at the brewery as herein 
 provided. 
 
 And the collector of the district in which such depot or 
 warehouse is situated shall furnish the manufacturer with 
 the stamps for stamping the same, as if the said malt liquor 
 had been manufactured in his district. And said permit 
 must be affixed to every such vessel or cask so removed, and 
 canceled or destroyed in such manner as the Commissioner 
 of Internal Eevenue may prescribe, aud under the same 
 penalties and liabilities as provided herein as to stamps. 
 
 SEC. 3346, as amended by section 5, act of March 1, 1879 (20 Stat., 
 827). Every person who makes, sells, or uses any false or Making, seii- 
 counterfeit stamp or permit, or die for printing or making fa&estainps%er S . 
 stamps or permits, which is in imitation of or purports to mits, or dies'. 
 be a lawful stamp, permit, or die of the kind before men- 
 tioned in this chapter, or who procures the same to be done, 
 and every person who shall remove, or cause to be removed, Removing, re- 
 from any cask or package of fermented liquors, any stamp °g g "^h^g 
 denoting the tax thereon, with intent to re-use such stamp, fa possession re- 
 or who, with intent to defraud the revenue, knowingly uses, pSty. 8tampa; 
 or permits to be used, any stamp removed from another 
 cask or package, or receives, buys, sells, gives away, or has 
 in his possession, any stamp so removed, or makes any 
 fraudulent use of any stamp for fermented liquors, shall be 
 fined not less than one hundred dollars nor more than one 
 thousand dollars, and imprisoned not less than six months 
 nor more than three years. 
 
 All officers are instructed that canceled beer stamps, or stamps 
 that have been once used, found in the hands of a brewer or 
 other person, should be seized, marked for identification, and 
 deposited with the collector for use in a prosecution to be 
 instituted under section 3346, R. S., as amended. (Circular No. 
 407, August 25, 1893.) 
 
 Sec. 3347. When fermented liquor has become sour or Sour malt "a- 
 
 i -. , . , . j.^ , , uors removable 
 
 damaged, so as to be incapable of use as such, brewers may in peculiar pack- 
 sell the same for manufacturing purposes, and may remove af a m ps wl 
 the same to places where it may be used for such purposes, 
 in casks, or other vessels, unlike those ordinarily used for 
 fermented liquors, containing respectively not less than one 
 barrel each, and having the nature of their contents marked 
 upon them, without affixing thereon the permit, stamp or 
 stamps required. 
 
 Section 3347, Revised Statutes, providing for the sale by a 
 brewer of sour beer in peculiar packages without a stamp does 
 not confer the privilege of removing a stamp for re-use in the 
 case of beer soured or spoiled after being stamped. A stamp 
 once applied to a package can never legally be removed and applied 
 to another. 
 
232 FERMENTED LIQUORS. 
 
 in Bre aI e retaii el at ® EC * 3 ^ 8- Everv brewer who sells fermented liquor at 
 brfwlr/to" affix retail at the brewery or other place where the same is made, 
 a«X and keep shaU afflx and cancel the proper stamps upon the hogs- 
 heads, barrels, kegs, or other vessels in which the same is 
 contained, and shall keep an account of the quantity so sold 
 by him, and of the number and size of the hogsheads, bar- 
 rels, kegs, or other vessels in which the same has been con- 
 tained, and shall make a report thereof, verified by oath, 
 monthly to the collector. 
 faSnrer" ekTTo Sec.3349. Every brewer shall, by branding, mark or cause 
 be mar'ked'onto be marked upon every hogshead, barrel, keg, or other 
 ty C for g ram?v°ng vessel containing the fermented liquor made by him, before 
 marks, etc. it is sold or removed from the brewery or brewery ware- 
 house, or other place of manufacture, the name of the person, 
 firm, or corporation by whom such liquor was manufactured, 
 and the place of manufacture ; and every person other than 
 the owner thereof, or his agent authorized so to do, who 
 intentionally removes or defaces such marks therefrom, 
 shall be liable to a penalty of fifty dollars for each cask or 
 other vessel from which the mark is so removed or defaced : 
 Brewer pur- Provided, That when a brewer purchases fermented liquor 
 edT^iofta finished and ready for sale from another brewer, in order 
 another brewer, to supply the customers of such purchaser, the purchaser 
 may, upon written notice to the collector of his intention so 
 to do, and under such regulations as the Commissioner of 
 Internal Eevenue may prescribe, furnish his own vessels, 
 branded with his name and the place where his brewery is 
 situated, to be filled with the fermented liquor so purchased, 
 and to be so removed ; the proper stamps to be affixed and 
 canceled, as aforesaid, by the manufacturer before removal. 
 
 See section 3244, subdivision fifth, p. 125, for liability to special 
 tax in such cases. 
 
 Permittocarry s BC- 3350. Whenever, in the opinion of the collector of 
 
 on business at , . . . . . . , ' . . . r , „ 
 
 another place on any district, it becomes requisite or proper, by reason of an 
 dent" 114 ° f acoi accident to any brewery therein, by fire or flood, or of such 
 brewery undergoing repairs, or of other circumstances, that 
 the brewer carrying on the same shall be permitted to con- 
 duct his business wholly or in part at some other place 
 within such district or an adjoining district for a temporary 
 period, it shall be lawful for such collector, under such 
 regulations and subject to such limitation of time as the 
 Commissioner of Internal Revenue may prescribe, to issue 
 a permit to such brewer, authorizing him to conduct his 
 business wholly or in part, according to the circumstances, 
 at such other place, for a period to be stated in such per- 
 mit; and such brewer shall not be required to pay another 
 special tax for the purpose. 
 unfermented Sec. 3351. When malt liquor or tun liquor, in the first 
 er brewers*°now stages of fermentation, known as unfermented worts, of 
 tax shall be paid, whatever kind, is sold by one brewer to another for the 
 purpose of producing fermentation or enlivening old or 
 stale ale, porter, lager-beer, or other fermented liquors, it 
 shall not be liable to a tax to be paid by the seller thereof, 
 but the tax on the same shall be paid by the purchaser 
 thereof, when the same, having been mixed with the old or 
 stale beer, is sold by him as provided by law, and such sale 
 
FERMENTED LIQUORS. 233 
 
 or transfer shall be subject to such restrictions and regu- 
 lations as the Commissioner of Internal Eevenue may pre- 
 scribe. 
 
 Sec. 3352. The ownership or possession by any person of Possession of 
 any fermented liquor after its sale or removal from the% mentedli i tl0 ^ 
 
 ■u i ai-i -... -i alter removal 
 
 brewery or warehouse, or other place where it was made, from warehouse 
 upon which the tax required has not been paid, shall render mMmum rffor- 
 such liquor liable to seizure wherever found, and to forfeit- feitnre. 
 ure, removal under said permits excepted. 
 
 And the absence of the proper stamps from any hogshead, Absence of 
 barrel, keg, or other vessel containing fermented liquor, n oti£e P and ev£ 
 after its sale or removal from the brewery where it was made, d6Dce - 
 or warehouse as aforesaid, shall be notice to all persons that 
 the tax has not been paid thereon, and shall be prima-facie 
 evidence of the non-payment thereof. 
 
 Where a lot of ale, while still within the brewery in which it 
 was made, was seized under judicial process emanating from a 
 State court as a forfeiture to the State and is in the custody of 
 the sheriff awaiting the judgment of the court: Held, that pos- 
 session of the sheriff can not be legally interfered with by any 
 internal revenue or other officers ol the United States. (15 Op. 
 Atty. Gen., 370.) 
 
 Sec. 3353. Every person, other than the purchaser or Removal or de- 
 owner of any fermented liquor, or person acting on his be- Bt a amp?b "others 
 half, or as his agent, who intentionally removes or defaces than the owners- 
 the stamp or permit affixed upon the hogshead, barrel, keg, penalty - 
 or other vessel, in which the same is contained, shall be liable 
 to a fine of fifty dollars for each such vessel from which the 
 stamp or permit is so removed or defaced, and to render com- 
 pensation to such purchaser or owner for all damages sus- 
 tained by him therefrom. 
 
 SEC. 3354, as amended oy act of June 18, 1890 {26 Stat., 169). 
 Every person who withdraws any fermented liquor from withdrawing 
 any hogshead, barrel, keg, or other vessel upon which the JSpe!™-^ "im- 
 proper stamp has not been affixed, for the purpose of bot- ages for bottling, 
 tling the same, or who carries on. or attempts to carry on, brewery pi em"- 
 the business of bottling fermented liquor in any brewery iaea - 
 or other place in which fermented liquor is made, or upon 
 any premises having communication with such brewery, or 
 any warehouse, shall be liable to a tine of five hundred dol- Penalty. 
 hjp&",'and the property used in such botbling or business 
 shall be liable to forfeiture : 
 
 Provided, however, That this section shall not be construed Removaioffer- 
 to prevent the withdrawal and transfer of fermented liquors bouuag 1 ^ a tab- 
 from any of the vats in any brewery, by way of a pipe line or{i shmentb y,PJp e 
 
 J , .. . .7 ? .,,. " ', J A i line or conduit. 
 
 other conduit, to another building or place, for the sole pur- 
 pose of bottling the same; such pipe line or conduit to be con- 
 structed and operated in such manner, and with such cisterns, 
 vats, tanks, valves, cocks, faucets, and gauges, or other uten- 
 sils or apparatus, either on the premises of the brewery or the 
 bottling house, and with such changes of or additions thereto, 
 and such locks, seals, or other fastenings, and under such rules 
 and regulations as shall be from time to time prescribed by the 
 Commissioner of Internal Revenue, subject to the approval of 
 the Secretary of the Treasury, and all locks and seals pre- 
 scribed shall be provided by the Commissioner of Internal 
 Revenue, at the expense of the United States: 
 
234 FERMENTED LIQUORS. 
 
 Provided further, That the tax imposed in section thirty- 
 three hundred and thirty-nine of the Revised Statutes of the 
 United States shall be paid on all fermented liquor removed 
 from a brewery to a bottling house by means of a pipe or con- 
 
 and an defa 1 c a em i °nt^ M **' at ^ ie ^ me °f suc ^ remova h ty ^ e cancellation and 
 of stamp*? em n defacement, by the collector of the district, or his deputy, in 
 the presence of the brewer, of the number of stamps denoting 
 the tax on the fermented liquor thus removed. The stamps 
 thus cancelled and defaced shall be disposed of and accounted 
 for in the manner directed by the Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treasury. 
 And any violation of the rules and regulations hereafter 
 prescribed by the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury, in pursuance of 
 these provisions, shall be subject to the penalties above pro- 
 Penalties ana video" D y thi s section. Every owner, agent, or superintendent 
 of any brewery or bottling house who removes, or connives at 
 the removal of, any fermented liquor through a pipe line or 
 conduit, without payment of the tax thereon, or who attempts 
 in any manner to defraud the revenue as above, shall forfeit 
 all the liquors made by and for him, and all the vessels, uten- 
 sils, and apparatus used in making the same. 
 
 Beer intended for bottling must be drawn into stamped pack- 
 ages and removed from the brewery, and the bottling premises 
 must be so separated from the brewery that the beer must be 
 carried upon a street or road which is a public highway, actu- 
 ally and commonly used as a thoroughfare by the public, in its 
 passage from the brewery to the bottling establishment. (Int. 
 Rev. Reg., Series 7, No. 6, revised, under " Bottling.") 
 
 Concerning the transfer of fermented liquors from a brewery 
 by way of pipe line or conduit for the solo purpose of bottling 
 the same. (Regulations, Series 7, No. 6, revised, Supplement 
 No. 1, July 3, 1890; 36 Int. Rev. Rec, 222, and Supplement No. 2, 
 Sept. 22, 1890.) 
 
 EXPOKTATION OF FERMENTED LIQUORS. 
 
 Act of June is, 1890 (26 Stat, 162). That from and after the first 
 feraentod* 1 ™ ° f( ^ a y °^ J anuar yj eighteen hundred and ninety-one, fer- 
 ula. 611 iq mented liquor may be removed from the place of manufac- 
 ture, or storage, for export to a foreign country, without 
 payment of tax, in such packages and under such regula- 
 tions, and upon the giving of such notices, entries, bonds, 
 and other security, as the Commissioner of Internal Rev- 
 enue, with the approval of the Secretary of the Treasury, 
 No drawback, may from time to time prescribe; and no drawback of tax 
 shall be allowed on fermented liquor exported on and after 
 the first day of January, eighteen hundred and ninety-one, 
 unless entered for exportation prior to such date. 
 
 This operates as a repeal, on and after January 1, 1891, of 
 section 3441, R. S., as amended, p. 338. (Regulations, Series 7, No. 
 10, revised, October 23, 1890, and Supplement No. 1, January 12, 
 1892.) 
 
CHAPTER SIX. 
 
 TOBACCO AND SOTJTF. 
 
 Sec. 
 
 69. Act of August 28, 1894. Manufac- 
 turer of tobacco defined. 
 27. Act of October 1, 1890, amended. 
 Restrictions upon farmers re- 
 moved. 
 3355 (amended). Manufacturer's state- 
 ment. 
 Bond and certificate ; penalties. 
 3356. Sign to be put up by manufacturer; 
 
 penalty for omission. 
 3357 (amended). Record of manufactur- 
 ers to be kept by collector. 
 
 3358. Annual inventory. Books and 
 
 monthly abstracts. Taxes on ci- 
 gars, cigarettes, and size of pack- 
 ages of tobacco ; penalty. 
 
 3359. Dealers in leaf tobacco to render 
 
 statement of sales when de- 
 manded. Examinationofbooks. 
 Destruction of unsalable tobacco 
 and cigars. 
 
 3360 (amended). Books of dealer in leaf 
 tobacco; penalty. 
 
 3361. Repealed by section 69, act Octo- 
 ber 1, 1890. 
 
 3362 (amended). Tobacco and snuff, how 
 put np. 
 
 3363. Tobacco and snuff to be sold only in 
 prescribed packages; penalty. 
 Exception. 
 
 3364 (amended). Caution label; penalty. 
 
 3365. Obsolete. 
 
 3366. Purchasing tobacco not branded or 
 
 stamped; penalty. 
 
 3367. Buying tobacco from manufacturer 
 
 who has not paid special tax. 
 
 3368. (as amended) [3368a.]. Tax on to- 
 
 bacco and snuff. 
 
 3369. Stamps, how prepared, furnished, 
 
 and sold. 
 Stamping forfeited tobacco or to- 
 bacco sold under distraint. 
 
 3370. Tobacco manufactured by one per- 
 
 son for another or on shares; 
 fraud in such cases; penalty. 
 3371 (amended). Assessment of tax on 
 tobacco, snuff, and cigars re- 
 moved without stamps. 
 
 Sec. 69. Act of August $8, 1894 (28 stat., 509). Every person of M ^^* ur ^ 9 
 whose business it is to manufacture tobacco or snuff for him- fined. 
 self, or who employs others to manufacture tobacco or snuff, 
 whether such manufacture be by cutting, pressing, grind- 
 ing, crushing, or rubbing of any raw or leaf-tobacco, or 
 otherwise preparing raw or leaf tobacco, or manufactured 
 or partially manufactured tobacco or snuff, or the putting 
 up for use or consumption of scraps, waste, clippings, stems, 
 or deposits of tobacco resulting from any process of han- 
 
 235 
 
 Sec. 
 
 3372. Removing unlawfully, selling with- 
 
 ou t stamps, or payment of tax, or 
 giving bond, making false en- 
 tries; forfeiture. 
 
 3373. Absence of stamp evidence of non- 
 
 payment; forfeiture. 
 
 3374. Removing, except in proper pack- 
 
 ages or without stamp, selling 
 unlawfully, etc. ; penalty. 
 
 3375. Affixing false stamps or stamps be- 
 
 fore used ; penalty. 
 
 3376. Stamps on empty packages to be 
 
 destroyed; buying, selling, or 
 using the same ; penalty. 
 3377 (amended). Imported tobacco and 
 snuff; also scraps, cuttings, and 
 clippings. 
 
 3378. All tobacco deemed to have been 
 
 manufactured after July 20, 1868. 
 
 3379. Obsolete. 
 
 3380. Selling tobacco falsely represented 
 
 to be made and tax paid before 
 July 20, 1868 ; penalty. 
 
 3381. Peddlers of tobacco ; statement and 
 
 bond. 
 
 3382. Peddlers of tobacco traveling with 
 
 wagon. 
 
 3383 (amended). Peddler to obtain and 
 
 exhibit certificate, etc. 
 
 3384 (amended). Peddling tobacco unlaw- 
 
 fully; penalty. 
 
 3335 (amended). Exportation of manu- 
 factured tobacco, etc. ; penalty 
 for relanding, etc. 
 
 [3385a.] Transportation bond, etc.; ex- 
 port bond, etc. 
 
 [33856.] Regulations authorized. 
 
 [3385c] Reimported tobacco. 
 
 3386 (amended). Drawback on exported 
 tobacco, snuff, and cigars. 
 
 [3386a.] Fraudulent claims for drawback. 
 16. Act of June 26, 1884, amended by 
 section 14, act of July 24, 1897. 
 Shippers of vessels. 
 
236 TOBACCO AND SNTJFF. 
 
 dling tobacco, or by the working or preparation of leaf- 
 tobacco, tobacco stems, scraps, clippings, or waste, by sift- 
 ing, twisting, screening, or any other process, shall be 
 regarded as a manufacturer of tobacco. 
 Ketaii leaf Every person shall also be regarded as a manufacturer 
 gafded af mlnui of tobacco whose business it is to sell leaf tobacco in quan- 
 taotnrers. tities less than a hogshead, case, or bale; or who sells 
 
 directly to consumers, or to persons other than duly regis- 
 tered dealers in leaf tobacco, or duly registered manufac- 
 turers of tobacco, snuff or cigars, or to persons who pur- 
 chase in packages for export; and all tobacco so sold by 
 such persons shall be regarded as manufactured tobacco, 
 and such manufactured tobacco shall be put up and pre- 
 pared by such manufacturer in such packages only as the 
 Commissioner of Internal Eevenue, with the approval of 
 the Secretary of the Treasury, shall prescribe : Provided, 
 Farmers and That farmers and growers of tobacco who sell leaf tobacco 
 growers. Q ^ £ ue j r own g row th and raising shall not be regarded as 
 
 manufacturers of tobacco ; and so much of section three 
 thousand two hundred and forty-four of the Eevised Stat- 
 utes of the United States, and acts amendatory thereof, as 
 are in conflict with this Act, are hereby repealed: 
 
 # # # # # 
 
 That section thirty-three hundred and sixty-one of the 
 Eevised Statutes is hereby repealed. 
 
 As to special tax of manufacturers of tobacco, see p. 140. 
 Restrictions SBC. 27. Act of October 1, 1890 (26 Stat., 618), as amended by section69, 
 
 ^ 1 p ° T n J armers re ' act of August 28, 1894 (28 Stat., 509). That all provisions of the 
 statutes imposing restrictions of any kind whatsoever upon 
 farmers and growers of tobacco in regard to the sale oi their 
 leaf tobacco, and the keeping of books, and the registration 
 and report of their sales of leaf tobacco, or imposing any 
 tax on account of such sales aro hereby repealed. 
 Manufacturer's SEC. 3355, asamended by sectionld, actof March, 1, 1879 (SOStat., 327). 
 
 and^cSflcate" 3, Every person, before commencing, or, if he has already 
 commenced, before continuing, the manufacture of tobacco 
 or snuff, shall furnish, without previous demand therefor, 
 to the collector of the district where the manufacture is to 
 be carried on, a statement in duplicate, subscribed under 
 oath, setting forth the place, and if in a city, the street and 
 number of the street, where the manufacture is to be car- 
 ried on; the number of cutting-machines, presses, snuff- 
 mills, hand-mills, or other machines; the name, kind, and 
 quality of the article manufactured or proposed to be man- 
 ufactured; and when the same is manufactured by him as 
 agent for any other person, or to be sold and delivered to 
 any other person under a special contract, the name and 
 residence and business or occupation of the person for 
 whom the said article is to be manufactured, or to whom 
 it is to be delivered ; and he shall give a bond, to be ap- 
 proved by the collector of the district, in the sum of not 
 less than two thousand nor more than twenty thousand 
 dollars, to be fixed by the collector of the district, accord- 
 ing to the quantum of business proposed to be done by the 
 manufacturer, with right of appeal by the manufacturer to 
 
TOBACCO AND SNUFF. 237 
 
 the Commissioner of Internal Eevenue in respect to the 
 amount of said bond, conditioned that he shall not engage 
 in any attempt, by himself or by collusion with others, to 
 defraud the government of any tax on his manufactures; 
 that he shall render truly and completely all the returns, 
 statements, and inventories prescribed by law or regula- 
 tions; that whenever he adds to the number of cutting- 
 machines, presses, snuff-mills, hand-mills, or other mills or 
 machines as aforesaid, he shall immediately give notice 
 thereof to the collector of the district; that he shall stamp, 
 in accordance with law, all tobacco and snuff manufactured 
 by him before he removes any part thereof from the place 
 of manufacture ; that he shall not knowingly sell, purchase, 
 expose, or receive for sale, any manufactured tobacco or 
 snuff which has not been stamped as required by law ; and 
 that he shall comply with all the requirements of law 
 relating to the manufacture of tobacco or snuff. Addi- 
 tional sureties may be required by the collector from time 
 to time. 
 
 And every manufacturer shall obtain a certificate from 
 the collector of the district, who is hereby directed to issue 
 the same, setting forth the kind and number of machines, 
 presses, snuff mills, hand mills, or other mills and machines 
 as aforesaid; which certificate shall be posted in a conspic- 
 uous place within the manufactory. 
 
 Ana every tobacco-manufacturer who neglects or refuses Penalties, 
 to obtain such certificate, or to keep the same posted as 
 hereinbefore provided, shall be fined not less than one hun- 
 dred dollars nor more than five hundred dollars. And 
 every person who manufactures tobacco or snuff of any 
 description without first giving bond, as herein required, 
 shall be fined not less than one thousand dollars nor more 
 than five thousand dollars, and imprisoned for not less than 
 one nor more than five years. 
 
 A stockholder in a corporation who qualifies to possessing 
 property other than stock in the corporation, sufficient to afford 
 additional and adequate security, may be accepted as Burety on 
 the bond of the corporation doing business as manufacturer of 
 tobacco or cigars. (43 Int. Rev. Rec, 286.) 
 
 The liability of the sureties on the bond of a manufacturer of 
 tobacco, given in pursuance of this section, does not cease upon 
 the expiration of his license as such manufacturer. 
 
 .Revenue officers are not required to give notice of the expira- 
 tion of a manufacturer's license. It is a matter within hisknowl- 
 edge, and of which he must take notice at his peril. (United 
 States «. Truesdell, 2 Bond, 78 ; 5 Int. Eev. Rec., 102.) 
 
 A corporation manufacturing cigars, etc., must file with their 
 bonds certified copy of charter and evidence of authority of offi- 
 cers to act. (43 Int. Rev. Rec, 365.) 
 
 Form 40, bond. (31 Int. Rev. Rec, 117. ) 
 
 The manufacture and sale at retail of cigars and tobacco can 
 not be lawfully carried on at the same time and at the same 
 place. (16 Op. Atty. Gen., 89 ; 24 Int. Rev. Rec, 227.) 
 
 Sec. 3356. Every manufacturer of tobacco and snuff shall sign to be nut 
 place and keep on the side or end of the building wherein turerf pTnaity 
 his business is carried on, so that it can be distinctly seen, for omission. 
 a sign, with letters thereon uot less than three inches in 
 length, painted in oil-colors or gilded, giving his full name 
 and business. And every person who neglects to comply 
 
238 TOBACCO AND SNUFF. 
 
 with the requirements of this section shall be fined not less 
 than one hundred dollars or more-than five hundred dollars. 
 SEC. 3357, as amended oy section SS, act of October 1, 1890 {26 Stat., 
 uf?otarer3 f o? to- em )- Every collector shall keep a record, in a book or books 
 baoco and snuff provided for that purpose, to be open to the inspection of 
 iector keptbycol " onl y tae proper officers of internal revenue, including dep- 
 uty collectors and internal-revenue agents, of the name 
 and residence of every person engaged in the manufacture 
 of tobacco or snuff in his district, the place where such 
 manufacture is carried on, and the number of the manu- 
 factory; and he shall enter in said record, under the name 
 of each manufacturer, a copy of every inventory required 
 by law to be made by such manufacturer, and an abstract 
 of his monthly returns; and he shall cause the several 
 manufactories of tobacco or snuff in his district to be num- 
 bered consecutively, which numbers shall not be thereafter 
 changed, except for reasons satisfactory to himself and 
 approved by the Commissioner of Internal Revenue. 
 to^oVmaiufac- Sec. 3358. Every person now or hereafter engaged in the 
 turer. manufacture of tobacco or snuff shall make and deliver to 
 
 the collector of the district a true inventory, in such form 
 as may be prescribed by the Commissioner of Internal Eeve- 
 nue, and verified by his own oath, of the quantity of each 
 of the different kinds of tobacco, snuff-flour, snuff, stems, 
 scraps, clippings, waste, tin foil, licorice, sugar, gum, and 
 other materials held or owned by him on the first day of 
 January of each year, or at the time of commencing and 
 at the time of concluding business, if before or after the 
 first of January ; setting forth what portions of said goods 
 and materials, and what kinds were manufactured and pro- 
 duced by him, and what was purchased from others. The 
 collector shall make'personal examination of the stock suffi- 
 cient to satisfy himself as to the correctness of the inven- 
 tory, and shall verify the fact of such examination by oath, 
 to be indorsed on or affixed to the inventory. 
 N?74 ks ' V ° Tm ■^■ n( i every such person shall keep a book or books, the 
 forms of which shall be prescribed by the Commissioner of 
 Internal Revenue, and enter therein daily an accurate ac- 
 count of all the articles aforesaid purchased by him, the 
 quantity of tobacco, snuff, and snuff-flour, stems, scraps, 
 clippings, waste, tin-foil, licorice, sugar, gum, and other 
 material, of whatever description, manufactured, sold, con- 
 sumed, or removed for consumption or sale, or removed 
 from the place of manufacture in bond, and to what district 
 removed ; also the number of net pounds of lumps of plug 
 tobacco made in the lump room, and the number of pack- 
 ages and pounds thereof produced in the press-room each 
 day. And he shall, on or before the tenth day of each 
 Monthly ab- month, furnish to the collector a true and complete abstract 
 
 stracte. Form from g^ ^^ ver jfyi n g th e same by his Oath, of all SUCh 
 
 purchases, sales, and removals made during the month next 
 preceding. 
 Penalty. And whenever any such person refuses or willfully neg- 
 
 lects to deliver the inventory, or keep the account, or fur- 
 nish the abstract aforesaid, he shall be fined not less than 
 five hundred dollars nor more than five thousand dollars, 
 
TOBACCO AND SNUFF. 239 
 
 and imprisoned not less than six months nor more than 
 three years. 
 
 Case involving the forfeiture of the tobacco factory of C. H. 
 Lilienthal, before Judge Blatehford and a jury. (TJ. S. District 
 Court, S. D. of New York; 13 Int. Eev. Rec, 158.) 
 
 Sec. 3359. It shall be the duty of any dealer in leaf to- J^^™^ 1 ™*' 
 bacco, or in any material used in manufacturing tobacco or B °t axemen" of 
 snuff', on demand of any officer of internal revenue, to ren- sanded 1811 de " 
 der a true and complete statement, under oath, of the quan- 
 tity and amount of such leaf-tobacco or materials sold or 
 delivered to any person named in such demand, and in case 
 of refusal or neglect to render such statement, or if there is 
 cause to believe such statement to be incorrect or fraudu- 
 lent, the collector shall make an examination of persons, Examination of 
 books, and papers, in the manner provided in relation to and S papers books ' 
 frauds and evasions. 
 
 Sections 3163a p. 73 and 3173, p. 80. 
 OEC. 3360, as amended by section 14, act of March 1, 1879 (SO Stat., Leaf- tobacco 
 
 387). Every dealer in leaf-tobacco shall make daily entries dealers ' D00ks - 
 in two books kept for that purpose, one book to be fur- N ^|5° rd r ° rm 
 nished by the government, under such regulations as the 
 Commissioner of Internal Eevenue shall prescribe, of the 
 number of hogsheads, cases, and pounds of leaf-tobacco 
 purchased or received by him on assignment, consignment, 
 transfer, or otherwise, and of whom purchased or received, 
 and the number of hogsheads, cases, or pounds sold by 
 him, with the name and residence, in each instance, of the 
 person to whom sold, and, if shipped, to whom shipped, 
 and to what district; one of these books shall be kept at 
 his place of business, and shall be open at all hours to the 
 inspection of any internal-revenue officer or agent, and the 
 other shall, at the end of each and every year, and upon the 
 discontinuance of business of any leaf dealer during any 
 year, be handed over to the collector of his district for the 
 use of the government. And every dealer in leaf-tobacco Penalty. 
 who willfully neglects or refuses to keep the books herein 
 provided for, and in the manner which shall be prescribed 
 by the Commissioner of Internal Eevenue, or to transfer to 
 the collector of his district, as herein provided, the dupli- 
 cate copy containing his daily transactions, as aforesaid, 
 shall be fined not less than one hundred dollars nor more 
 than five thousand dollars, and imprisoned not more than 
 one year. 
 
 Regarding entries in leaf-dealers' books (27 Int. Rev. Rec, 5 
 and 295. 
 
 Dealers in leaf tobacco required to make entry in red ink on 
 debit side of Book 59 of tobacco returned, and, after checking, 
 the collector will omit reporting the sale on abstracts, Form 434 
 or 435. (Vol. 2, Treas. Dec. (1899), No. 21520.) 
 
 Any person who keeps leaf tobacco for sale is a dealer, and a 
 single sale is sufficient to fix his character as such. (United 
 States v. Damiani &, Co., 11 Int. Rev. Rec, 5.) 
 
 Definition of dealer in leaf tobacco. (See § 3244, par. 6, p. 128. ) 
 
 [Sec. 3361.] Eepealed by section 69, act of August 28, 
 1894. Seep. 235. 
 
240 TOBACCO AND SNUFF. 
 
 SEC. 3362, as amended by section 14, act of March 1, 1819 (20 Stat., 
 827), and act of January 9, 1S8S (22 Stat., 401), and section 8, act of June 
 is, 1898 {so Stat., 449). All manufactured tobacco shall be put 
 up and prepared by the manufacturer for sale, or removal 
 for sale or consumption, in packages of the following de- 
 scription, and in no other manner : 
 Tobacco and &\\ sn uff, in packages containing one-half, one, one and 
 up" ' ' w pu two-thirds, two and one-half, three and one-third, six, eight, 
 and sixteen ounces, or in bladders and in jars containing 
 not exceeding twenty pounds; 
 
 All fine-cut chewing-tobacco, and all other kinds of to- 
 bacco not otherwise provided for, in packages containing 
 one, one and two-thirds, two and one-half, three and one- 
 third, eight, and sixteen ounces, except that fine-cut chew- 
 ing-tobacco may, at the option of the manufacturer, be put 
 up in wooden packages containing ten, twenty, forty, and 
 sixty pounds each ; 
 
 All smoking-tobacco and all cut and granulated tobacco 
 other than fine-cut chewing, all shorts, the refuse of fine 
 cut chewing, which has passed through a riddle of thirty- 
 six meshes to the square inch, and all refuse scraps, clip- 
 pings, cuttings, and sweepings of tobacco, in packages con- 
 taining one, one and two-thirds, two and one-half, three 
 and one-third, eight, and sixteen ounces each ; 
 
 All cavendish, plug, and twist tobacco, in wooden pack- 
 ages not exceeding two hundred pounds net weight. 
 
 And every such wooden package shall have printed or 
 marked thereon the manufacturer's name and place of man- 
 ufacture, the registered number of the manufactory, and 
 the gross weight, the tare, and the net weight of the 
 packages f or tobacco in each package: Provided, That these limitations 
 export. an( j description s of packages shall not apply to tobacco and 
 
 snuff transported in bond for exportation and actually 
 exported : And provided further, That fine-cut shorts, the 
 refuse of fine-cut chewing-tobacco, refuse scraps, clippings, 
 cuttings, and sweepings of tobacco, may be sold in bulk as 
 material, and without the payment of tax, by one manu- 
 facturer directly to another manufacturer, or for export, 
 Perique to- and perique tobacco may be sold by the mantrfacturer or pro- 
 
 bacc0 - ducer thereof, in the form of carrottes, directly to a legally- 
 
 i883 Ct ° f Jan ' °' qualified manufacturer, to be cut or granulated and used as 
 material in the manufacture of cigarettes or smolcing-tobacco, 
 without the payment of tax, under such restrictions, rules, 
 and regulations as the Commissioner of Internal Eevenue 
 may prescribe: And provided further, That wood, metal, 
 paper, or other materials may be used separately or in 
 combination for packing tobacco, snuff, and cigars, under 
 such regulations as the Commissioner of Internal Eevenue 
 may establish. 
 
 Fine-cut chewing tobacco denned. (21 Int. Rev. Rec, 145; 31 
 iMd.,245; 32 ibid., 206.) 
 
 Leaf tobacco for consumption to be put up as fine-cut chewing. 
 (40 Int. Eev. Rec, 277 ; 15 Op. Atty. Gen., 516 ; 23 Int. Rev. Rec, 
 55.) 
 
 Stemmed tobacco reimported. (43 Int. Rev. Rec, 375.) 
 
 Relative to manufacturers who purchase " perique " tobacco. 
 Special permits will be granted, when. Producers of perique 
 
TOBACCO AND SNUFF. 241 
 
 can not transfer the same unstamped to other producers to he 
 sold by them. (Vol. 1, Treas. Dec. (1898), No. 18943.) 
 
 Jumbo cigars. — A cigar-shaped bundle of tobacco of an ex- 
 tremely large size was classified as manufactured tobacco. It 
 was in evidence that it was used as an ornament in cigar deal- 
 ers' windows, but that it could be smoked as a cigar. Held, that 
 the fact of its capability of being smoked does not altogether 
 determine its character, and, if the principal utility of the arti- 
 ole is for some other purpose, the article is to be classed as manu- 
 factured tobacco; if for the ordinary purposes of a cigar, as 
 such. (D'Estrinoz v. Gerker, Collector, 1890, 43 Fed. Eep., 285.) 
 
 A qualified manufacturer of tobacco is not permitted to sell 
 cut or granulated tobacco in bulk as material, and without pay- 
 ment of tax, to another manufacturer, although the latter may 
 intend to properly pack and stamp it as required by the statute. 
 All manufactured tobacco, whether cut, granulated, or scraps, 
 the process of manufacture of which has been completed, is not 
 subject to sale and transfer by one manufacturer to another, but 
 must be properly packed, labeled, and stamped before removal 
 from the place of manufacture. (Vol. 2, Treas. Dec. (1899), No. 
 21451.) 
 
 Manufacturers of tobacco or cigars may sell tobacco stems in 
 their natural condition to other mauufacturers, to qualified deal- 
 ers in leaf tobacco, or to persons who buy tobacco stems in their 
 natural condition exclusively for export, the purchaser of the 
 stems not being required to qualify as a manufacturer of tobacco 
 nor to export in bond the stems purchased from manufacturers. 
 (Vol. 2, Treas. Dec. (1899), No. 21518.) 
 
 SEC. 3363, as amended by section 31, act of October 1, 1890 (26 Stat., 
 567). Ho manufactured tobacco shall be sold or offered for 
 sale unless put up in packages and stamped as prescribed 
 in this chapter, except at retail by retail dealers from the 
 packages authorized by section thirty-three hundred and sixty- 
 two of the. Revised Statutes; and every person who sells or Tobacco and 
 offers for sale any snuff or any kind of manufactured tobacco snuff to be sold 
 not so put up in packages and stamped shall be fined not scribed 11 ^ «ct 
 less than five hundred dollars nor more than five thousand efeeptioir. enaMyi 
 dollars, and imprisoned not less than six months nor more 
 than two years. 
 
 This amendment changes the words "from wooden packages 
 stamped as provided in this chapter " in the original act to the 
 words italicized above. 
 
 (United States v. Veazie, 6 Fed. Eep., 867; United States v. 
 Jenkinson, 15 Fed. Eep., 903). 
 
 SEC. 3364, as amended by sections, act of March 3, 1883 (22 Stat., 488). Caution label. 
 Every manufacturer of tobacco or snuff shall, in addition 
 to all other requirements of this title relating to tobacco, 
 print on each package, or securely affix, by pasting, on each 
 package containing tobacco or snuff manufactured by or for 
 him, a label, on which shall be printed * * * the num- 
 ber of the manufactory, the district and State in which it 
 is situated, and these words : 
 
 Notice. — The manfacturer of this tobacco has complied with 
 all requirements of law. Every person is cautioned, under the 
 penalties of law, not to use this package for tobacco again. 
 
 Every manufacturer of tobacco who neglects to print on Penalty. 
 or affix such label to any package containing tobacco made 
 by or for him, or sold or offered for sale by or for him, and 
 every person who removes any such label so affixed from 
 any such package, shall be fined fifty dollars for each pack- 
 age in respect to which such offense shall be committed. 
 10228 16 
 
242 TOBACCO AND SNUFF. 
 
 Section 5 of the act of March 3, 1883, was a reenactment of 
 section 3364, simply omitting the words "the proprietor's or 
 manufacturer's name." 
 
 Manufacturers who comply with the regulations, series 7, 
 No. 8, revised, may prepare and put up their snuff in glass 
 tumblers or drinking glasses containing 3J ounces or 6 ounces, 
 respectively, the glasses to be provided with metal covers, each 
 glass to have affixed thereon an internal-revenue stamp show- 
 ing the quantity of snuff contained therein, the stamp to be 
 properly canceled and so affixed 1 as to securely seal the package ; 
 and to each such package must be affixed the caution-notice 
 label required by section 3364, R. S., showing the number of 
 manufactory, district, and State in which situated, and the cau- 
 tion notice in form prescribed by the statute. (Vol. 2, Treas. 
 Dec. (1899), No. 21541.) 
 
 Manufacturers not permitted to print caution notice directly 
 upon the package by use of a rubber stamp, such printed label 
 not approved as a substitute for the caution notice required by 
 regulations. (Vol. 1, Treas. Dec. (1898), No. 19085.) 
 
 SBC. 3365. (Obsolete.) Relative to snuff and smoking tobacco manu- 
 factured before July 20, 1368. 
 
 Purchasing to- Sec. 3366. Every persou who purchases, or receives for 
 e^oVstamped- sa ^ e ; any manufactured tobacco or snuff which has not been 
 penalty. branded or stamped according to law, shall be liable to a 
 
 penalty of fifty dollars for each offense. 
 
 Congress has as much power to say that the tax shall be paid 
 in a particular way — that is, by stamps — as it has to impose any 
 tax, and all its requirements must be complied with. (United 
 States !'. Keyes, 10 Fed. Rep., 876.) 
 
 tmm^Smnf™ Sec. 3367. Every person who purchases, or receives for 
 turerVho'iiaanot sale, any manufactured tobacco or snuff from any ruanufac- 
 
 paid special tax. turer wh() nag , ]ot pa j d the special tax? shaU be Uable for 
 
 each offense to a penalty of one hundred dollars, and to a 
 forfeiture of all the articles aforesaid so purchased or re- 
 ceived, or of the full value thereof. 
 
 and i snun' t0baCC0 SEC. 3368, as amended by section 30, act of October 1, 1890 {$6 Stat., 
 619),andsec.3,actofJunelS,1898(30Stat.,448). Upon tobacco and 
 
 snuff manufactured and sold, or removed for consumption 
 or use, there shall be levied and collected the following 
 taxes : 
 
 On snuff, manufactured of tobacco or any substitute for 
 tobacco, ground, dry, damp, pickled, scented, or otherwise, 
 of all descriptions, when prepared for use, a tax of twelve 
 cents per pound. And snuff-flour, when sold, or removed 
 for use or consumption, shall be taxed as snuff, and shall 
 be put up in packages and stamped in the same manner as 
 snuff. 
 
 On all chewing and smoking tobacco, fine-cut, cavendish, 
 plug, or twist, cut or granulated, of every description ; on 
 tobacco twisted by hand or reduced into a condition to be 
 consumed, or in any manner other than the ordinary mode 
 of drying and curing, prepared for sale or consumption, 
 even if prepared without the use of any machine or instru- 
 ment, and without being pressed or sweetened; and on all 
 fine-cut shorts and refuse scraps, clippings, cuttings, and 
 sweepings of tobacco, a tax of twelve cents per pound. 
 
 er^ound onto" [S BC - 3368a.] _ Section 3, act of June 13, 1898 (30 Stat., 44S). That 
 
 Dacco°and snuff! there shall, in lieu of the tax now imposed by law, be levied 
 
. TOBACCO AND SNUFF. 243 
 
 and collected a tax of twelve cents per pound upon all to- 
 bacco and snuff, however prepared, manufactured, and sold, 
 or removed for consumption or sale; and upon cigars ana 
 cigarettes which shall be manufactured and sold, or removed 
 for consumption or sale, there shall be levied and collected the 
 following taxes, to be paid by the manufacturer thereof, 
 namely, a tax of three dollars and sixty cents per thousand Rate of tax on 
 on cigars of all descriptions made of tobacco, or any sub- 0Igars - 
 stitute therefor, and weighing more than three pounds per 
 thousand, and of one dollar per thousand on cigars made of 
 tobacco or any substitute therefor, weighing not more than 
 three pounds per thousand; and a tax of three dollars and 
 sixty cents per thousand on cigarettes made of tobacco or any 
 substitute therefor, and weighing more than three pounds per 
 thousand; and one dollar and fifty cents per thousand on 
 cigarettes made of tobacco or any substitute therefor, and 
 weighing not more than three pounds per thousand: Pro- 
 vided, That in lieu of the tivo, three, and four-ounce packages Size of pack- 
 of tobacco and snuff now authorized by law, there may be ages ' 
 packages thereof containing one and two-thirds ounces, two 
 and one-half ounces, and three and one-third ounces, respec- 
 tively, and in addition to packages now authorized by law, 
 there may be packages containing one ounce of smoking 
 tobacco. 
 
 Additional paragraph of same section relating to an addi- 
 tional tax on tobacco, snuff, and cigars stamped after April 14 
 and removed from the factory or custom-house before June 14, 
 1898, is as follows : 
 
 And there shall also be assessed and collected, with the excep- 
 tions hereinafter in this section provided for, upon all the arti- 
 cles enumerated in this section which were manufactured, 
 imported, and removed from factory or custom-house before the 
 passage of this act bearing tax stamps affixed to such articles 
 for the payment of the taxes thereon, and canceled subsequent 
 to April 14, 1898, and which articles were at the time of the 
 passage of this act held and intended for sale by any person, a 
 tax equal to one-half the difference between the tax already 
 paid on such articles at the time of removal from the factory or 
 custom-house and the tax levied in this act upon such articles. 
 
 Every person having on the day succeeding the date of the 
 passage of this act any of the above-described, articles on hand 
 for sale in excess of 1,000 pounds of manufactured tobacco and 
 20,000 cigars or cigarettes, and which have been removed from 
 the factory where produced or the cugtom-house through which 
 imported, bearing the rate of tax payable thereon at the time 
 of such" removal, shall make a full and true return under oath 
 in duplicate of the quantity thereof in pounds as to the tobacco 
 and snuff, and in thousands as to the cigars and cigarettes so 
 held on that day, in such form and under such regulations as 
 the Commissioner of Internal Eevenue, with the approval of 
 the Secretary of the Treasury, may prescribe. Such returns 
 shall be made and delivered to the collector or deputy collector 
 for the proper internal revenue district within thirty days after 
 the passage of this act. One of said returns shall be retained 
 by the collector and the other forwarded to the Commissioner 
 of Internal Revenue, together with the assessment list for the 
 month in which the return is received, and the Commissioner of 
 Internal Revenue shall assess and collect the taxes found to be 
 due as other taxes not paid by stamps are assessed and collected. 
 
244 
 
 TOBACCO AND SNUFF. 
 
 Date of acts imposing tax on tobacco and rates of tax. 
 
 Tobacco. 
 
 Rate 
 
 of tax 
 
 per 
 
 pound. 
 
 Smoking, made exclusively of stems. . 
 
 Smoking, made exclusively of stems.. 
 
 Smoking, prepared with ail the stems 
 in 
 
 Cavendish, plug,twist,fine-cut, valued 
 at not over 30 cents per pound 
 
 Cavendish plug, twist, fine-cut, valued 
 at over 30 cents per pound 
 
 Cavendish, plug, twist, fine-cut, and 
 manufactureutobaccoof all descrip- 
 tions, except smoking tobacco 
 
 Snuff 
 
 Smoking, made exclusively of stems.. 
 
 Smoking, prepared with all the stems 
 in, and fine-cut shorts 
 
 Cavendish, plug, twist, etc., and fine- 
 cut chewing 
 
 Snuff 
 
 Twisted by hand 
 
 Smoking, of all kinds, not otherwise 
 provided for 
 
 Cavendish, plug, twist, etc., and fine- 
 cut chewing 
 
 Snuff 
 
 Smoking, not sweetened, stemmed, or 
 butted 
 
 Twisted by hand, etc., and fine-cut 
 shorts 
 
 Smoking, sweetened, stummed, or 
 butted 
 
 Chewing 
 
 Chewing, etc., smoking, etc., part of 
 the stems removed 
 
 Smoking, exclusively of stems, etc . -. 
 
 Snuff 
 
 All kinds, except snuff, cigars, che- 
 roots, and cigarettes 
 
 All kinds, except snuff, cigars, che- 
 roots, and cigarettes 
 
 All kinds, except cigars, cheroots, and 
 cigarettes 
 
 All kinds, exceptcigars, cheroots, and 
 cigarettes 
 
 Smoking and manufactured tobacco 
 and snuff 
 
 Manufactured tobacco and snuff 
 
 Cents. 
 5 
 5 
 
 10 
 15 
 
 Acta 
 ing 
 
 impos- 
 
 tax. 
 
 July 
 Mar. 
 
 1. 1862 
 
 3. 1863 
 
 July 
 
 1, 1862 
 
 July 
 
 1, 1862 
 
 July 
 
 1, 1862 
 
 Mar. 3, 1863 
 July 1,1862 
 June 30, 1864 
 
 June 30, 1864 
 
 June 30, 1864 
 June 30, 1864 
 Mar. 3, 1865 
 
 Mar. 
 
 3, 1865 
 
 Mar. 
 Mar. 
 
 3, 1865 
 3, 1865 
 
 July 
 
 13, 18o6 
 
 July 
 
 13, 1866 
 
 July 
 July 
 
 13, 1866 
 13, 1866 
 
 July 
 July 
 July 
 
 20, 1868 
 20, 1868 
 20, 1868 
 
 June 
 
 6, 1872 
 
 Mar. 
 
 3, 1875 
 
 Mar. 
 
 1, 1879 
 
 Mar. 
 
 3, 1883 
 
 Oct. 
 
 1, 1890 
 13, 1898 
 
 
 Acts repeal- 
 ing tax. 
 
 Mar. 3, 1863 
 June 30, 1864 
 
 June 30, 1864 
 
 Mar. 3, 1863 
 
 Mar. 3, 1863 
 
 June 30, 1864 
 Juue 30, 1864 
 July 13,1866 
 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 MarT 3, 1865 
 July 13,1866 
 
 July 13,1866 
 
 July 13, 1866 
 July 20,1868 
 
 July 20, 1868 
 
 July 20,1868 
 
 July 20,1868 
 July 20,1868 
 
 June 6,1872 
 June 6,1872 
 Mar. 1, 1879 
 
 Mar. 3, 1875 
 
 Mar. 1, 1879 
 
 Mar. 3, 1883 
 
 Oct. 1,1890 
 
 June 13, 1898 
 
 Length 
 of time 
 
 rates 
 were in 
 
 force. 
 
 Months. 
 6 
 16 
 
 22 
 
 6 
 
 16 
 22 
 25 
 
 9 
 
 16 
 
 16 
 
 40 
 
 24 
 
 24 
 
 24 
 24 
 
 47 
 47 
 129 
 
 32 
 
 50 
 48 
 91 
 90 
 
 The acts relating to the tax on manufactured tobacco and 
 snuff went into operation immediately on their passage, except 
 the following: Act of March 3, 1865, took effect April 1, 1865; 
 act of July 13, 1866, took effect August 1, 1866; act of June 6, 
 1872, took effect July 1, 1872; act of March 1, 1879, took effect 
 May 1, 1879 ; act of March 3, 1883, took effect May 1, 1883. (Rep. 
 Com. Int. Rev. , 1 888, p. 136. ) Act of October 1, 1890, took effect 
 January 1, 1891. Act of June 13, 1898, took effect June 14, 1898, 
 so far as it related to taxes imposed on tobacco, snuff, cigars, 
 and cigarettes. 
 
 The tax on manufactured tobacco and snuff first required to 
 be paid by stamps. (Act of July 20, 1868.) 
 
 Stamps not of money value were required to be affixed by in- 
 spectors previous to that time, (Act of March 3, 1865.) 
 
 The term granulated tobacco not synonymous with snuff. 
 (Venable v. Richards, 105 U. S., 636 ; 28 Int. Rev. Rec, 162 ; affirm- 
 ing 1 Hughes, 326; 22 Int. Rev. Rec, 299.) 
 
 Tobacco stamped and removed in forenoon of March 3, 1875, 
 while the act of that date which increased the tax to 24 cents 
 per pound was signed in the afternoon. The increase of tax 
 did not apply in that case. (Burgess v. Salmon, 97 U.S., 381; 
 25 Int. Rev. Rec, 31 ; affirming 1 Hughes, 356; 21 Int. Rev. Rec, 
 333.) 
 
TOBACCO AND SNUFF. 245 
 
 Manufactured tobacco shipped in bond from the manufactory 
 and stored in an export bonded warehouse on the 14th of June, 
 1872, was subject to the tax of 32 cents per pound prescribed 
 by the interna] revenue act of July 20, 1868. (Jones v. Black- 
 well, 100 U. S., 599 ; 26 Int. Rev. Rec, 114 ; 14 Op. Atty. Gen., 110 ; 
 16 Int. Rev. Rec, 77.) 
 
 Sec. 3369. The Commissioner of Internal Eevenue shall r s * a ™^ d h f U ^ 
 cause to be prepared suitable and special stamps for the nTshedTand 'sold! 
 payment of the tax on tobacco and snuff, which shall indi- 
 cate the weight and class of the article on which payment 
 is to be made, and shall be affixed and canceled in the mode 
 prescribed by the Commissioner of Internal Eevenue, and 
 stamps when used on any wooden package shall be canceled 
 by sinking a portion of the same into the wood with a steel 
 die, and also such export-stamps as are required by law. 
 Such stamps shall be furnished to the collectors requiring 
 them, and each collector shall keep at all times a supply 
 equal in amount to three months' sale thereof, and shall sell 
 the same only to the manufacturers of tobacco and snuff in 
 their respective districts who have given bonds as required 
 by law, and to owners or consignees of tobacco or snuff, 
 upon the requisition of the proper custom-house officer hav- 
 ing the custody of such tobacco or snuff; and to persons 
 required by law to affix the same to tobacco or snuff on 
 hand on the first day of January, eighteen hundred and 
 sixty nine. And every collector shall keep an account of N ^° vi Form 
 the number, amount, and denominate values of stamps 
 sold by him to each manufacturer or other person aforesaid : 
 
 Provided, That such stamps as may be required to stamp feftedTo™! cc°o\ 
 tobacco, snuff, or cigars, sold under distraint by any col- snuff, or cigars. ' 
 lector of internal revenue, or for stamping any tobacco, 
 snuff, or cigars which may have been abandoned, con- 
 demned, or forfeited, and sold by order of court or of any 
 Government officer for the benefit of the United States, 
 may, under such rules and regulations as the Commissioner 
 of Internal Eevenue shall prescribe, be used by the collector 
 making such sale, or furnished by a collector to a United 
 States marshal, or to any other Government officer making 
 such sale for the benefit of the United States, without mak- 
 ing payment for said stamps so used or delivered ; and any 
 revenue collector using or furnishing stamps in manner as 
 aforesaid, on presenting vouchers satisfactory to the Com- 
 missioner of Internal Revenue, shall be allowed creditfor the 
 same in settling his stamp account with the Department: 
 
 And provided further, That incase it shall appear that Destruction of 
 any abandoned, condemned, or forfeited tobacco, snuff, or Sac'co and cigars. 
 cigars, when offered for sale, will not bring a price equal to 
 the tax due and payable thereon, such goods shall not be 
 sold for consumption in the United States; and upon ap- 
 plication made to the Commissioner of Internal Eevenue, 
 he is authorized and directed to order the destruction of 
 such tobacco, snuff, or cigars by the officer in whose custody 
 and control the same may be at the time, and in such man- 
 ner and under such regulations as the Commissioner of 
 Internal Eevenue may prescribe. 
 
 As to power to establish, alter, or change stamps, etc., see 
 sections 3445 and 3446 as amended, p. 339. 
 
246 TOBACCO AND SNUFF. 
 
 Ae to stamps on tobacco sold on distraint, etc., section 3458, 
 p. 345. 
 
 Tobacco used as samples must be stamped. (23 Int. Rev. 
 Rec, 29.) 
 
 As to the issue of duplicate stamps for restamping packages 
 of tobacco from which the stamps have been lost or destroyed 
 by accident. (See § 3315, R. S., p". 195.) 
 
 The term tax, as used in the last proviso of section 3369, is 
 not intended to include import duties; and cigarettes, when for- 
 feited, may be sold and delivered when they bring enough to 
 pay the internal-revenue tax, although they may not bring 
 enough to pay that and the customs duties. (United States v. 
 59 Demijohns Aguadiente and Four Barrels of Cigarettes. (1889.) 
 39 Fed. Rep., 401.) See Department Circular, No. 34, February 
 18, 1898. Vol. 1. Treas. Dec. (1898), No. 18984. 
 
 Tobaccomami. g EC> 3370. Whenever tobacco or snuff of any description 
 
 facturett by one . „ -.,_ . , ^ . . * 
 
 person for an- is manufactured, in whole or in part, upon commission or 
 shir"' stamp™ shares, or the material from which any such articles are 
 by whom affixed'; made, or are to be made, is furnished by one person and 
 cases. m 8Uch made and manufactured by another, or the material is fur- 
 nished or sold by one person with an understanding or agree- 
 ment with another that the manufactured article is to be 
 received in payment therefor or for any part thereof, the 
 stamps required by law shall be affixed by the actual maker 
 or manufacturer before the article passes from the place of 
 making or manufacturing. And in case of fraud on the 
 part of either of said persons in respect to said manufac- 
 ture, or of auy collusion on their part with intent to defraud 
 the revenue, such material and manufactured articles shall 
 be forfeited to the United States ; and each party to such 
 fraud or collusion shall be deemed guilty of a misdemeanor, 
 Penalty. and be fined not less than one hundred dollars nor more 
 than five thousand dollars, and imprisoned for not less than 
 six months nor more than three years. 
 
 SBC. 3371, as amended by section 14, act of March 1,187 V (SO Stat., 327). 
 
 Assessment of whenever any manufacturer of tobacco, snuff, or cigars, 
 
 tax on tobacco, •> ' ' » ? 
 
 snuff, and cigars sells, or removes for sale or consumption, any tobacco, snufi, 
 stam'p8 dwlthont or cigars, upon which a tax is required to be paid by stamps, 
 without the use of the proper stamps, it shall be the duty 
 of the Commissioner of Internal Revenue, within a period 
 of not more than two years after such sale or removal, upon 
 satisfactory proof, to estimate the amount of tax which has 
 been omitted to be paid, and to make an assessment there- 
 for, and certify the same to the collector. The tax so 
 assessed shall be in addition to the penalties imposed by 
 law for such sale or removal: Provided, however, That no 
 such assessment shall be made until and after notice to the 
 manufacturer of the alleged sale and removal to show cause 
 against said assessment ; and the Commissioner of Internal 
 Eevenue shall, upon a full hearing of all the evidence, 
 determine what assessment, if any, should be made. 
 
 It is estimated that 25 pounds of leaf tobacco will make 1,000 
 cigars. (Circular Letter, No. 25, December 3, 1875, concerning 
 assessments upon the accounts of cigar manufacturers. Regu- 
 lations, Series 7, No. 8, Rev., p. 70.) 
 
 Anthority of Commissioner under the provisions of sections 
 3371 and 3396 to examine returns of cigar manufacturers and to 
 
TOBACCO AND SNUFF. 247 
 
 treat deficiency in product based on the return of 1,000 cigars 
 for every 25 pounds of tobacco as prima facie evidence of non- 
 payment of taxes. (United States v. Appel and Katencamp, 22 
 Int. Eev. Eec, 169.) 
 
 Sec. 3372. Every manufacturer of tobacco or snuff who Removing «n- 
 removes, otherwise than as provided by law, or sells, with- without 'stamps^ 
 out the proper stamps denoting the tax thereon, or without ^ p ^ me °4i n ' 
 having paid the special tax or given bond as required by bond, °m a^Tn | 
 law, any tobacco or snuff, or who makes false and fraudulent false entrie8 > et0 - 
 entries of mauufacturesor sales of tobacco or snuff, or makes 
 false or fraudulent entries of the purchase or sales of leaf- 
 tobacco, tobacco stems, or other material, or who affixes 
 any false, forged, fraudulent, spurious, or counterfeit stamp, 
 or imitation of any stamp, required by law, or any stamp 
 required by law which has been previously used, to any box 
 or package containing any tobacco or SDuff, shall in addi- 
 tion to the penalties elsewhere provided by law for such 
 offenses, forfeit to the United States all the raw material Forfeiture. 
 and manufactured or partly manufactured tobacco and snuff, 
 and all machinery, tools, implements, apparatus, fixtures, 
 boxes, and barrels, and all other materials which may be 
 found in his possession, in his manufactory, or elsewhere. 
 
 Sec. 3373. The absence of the proper stamp on any pack- t Abs f >n v 6 °. f 
 age of manufactured tobacco or snuff shall be notice to all deSofnonpay- 
 persons that the tax has not been paid thereon, and shall m6nt - 
 be prima-facie evidence of the non-payment thereof. And 
 such tobacco or snuff shall be forfeited to the United States, forfeiture 
 
 United States v. Keyes (10 Fed. Eep., 876). 
 
 Sec. 3374. Every person who removes from any manu- Removing, ex- 
 factory, or from any place where tobacco or snuff is made, p a a Va\e P s rop or 
 any manufactured tobacco or snuff without the same being without stamp; 
 put up in proper packages, or without the proper stamp for fuiiy° S etc. nlaw " 
 the amount of tax thereon being affixed and canceled, as 
 required by law; or, if the same be intended for export, 
 without the proper export stamp being affixed ; or who uses, 
 sells, or offers for sale, or has in possession, except in the 
 manufactory, or while in transfer under bond or a collec- 
 tor's permit, from any manufactory, store, or warehouse, to 
 a vessel for exportation to a foreign country, any manu- 
 factured tobacco or snuff, without proper stamps for the 
 amount of tax thereon being affixed and canceled ; or who 
 sells, or offers for sale, for consumption in the United States, 
 or uses, or has in possession, except in the manufactory, or 
 while in transfer under bond or a collector's permit, from 
 any manufactory, store, or warehouse, to a vessel for expor- 
 tation to a foreign country, any manufactured tobacco or 
 snuff on which only the stamp marking the same for export 
 has been affixed, shall for each such offense, respectively, 
 be fined not less than one thousand dollars nor more than Penalty. 
 five thousand dollars, and be imprisoned not less than six 
 months nor more than two years. 
 
 Sec. 3375. Every person who affixes to any package con- st ;^*^ r g sta f m la s 
 taining tobacco or snuff any false, forged, fraudulent, spuri- befor p3 used? mps 
 ous, or counterfeit stamp, or a stamp which has been before 
 used, shall be deemed guilty of a felony, and shall be fined Penalt y- 
 
248 TOBACCO AND SNUFF. 
 
 not less than one thousand dollars nor more than five thou- 
 sand dollars, and imprisoned not less than two years nor 
 more than five years. 
 tie^wkageTto" Sec. 3376. Whenever aDy stamped box, bag, vessel, wrap- 
 be destroyed; per, or envelope of any kind, containing tobacco or snuff, is 
 OTulifg same? 8, emptied, the stamp or stamps thereon shall be destroyed 
 by the person in whose hands the same may be. And every 
 person who willfully neglects or refuses so to do shall, for 
 each such offense, be fined fifty dollars, and imprisoned not 
 less than ten days nor more than six months. And every 
 person who sells or gives away, or who buys or accepts 
 from another any such empty stamped box, bag, vessel, 
 wrapper, or envelope of any kind, or the stamp or stamps 
 taken from any such empty box, bag, vessel, wrapper, or 
 penalty. envelope of any kind, shall, for each such offense, be fined 
 one hundred dollars, and imprisonedfor not less than twenty 
 days and not more than one year. And every manufacturer 
 or other person who puts tobacco or snuff into any such 
 box, bag, vessel, wrapper, or envelope, the same having been 
 either emptied or partially emptied, or who has in his pos- 
 session, or affixes to any box or other package, any stamp 
 which has been previously used, or who sells, or offers for 
 sale, any box or other package of tobacco, snuff, or cigars, 
 having affixed thereto any fraudulent, spurious, imitation, 
 or counterfeit stamp, or stamp that has been previouslyused, 
 or sells from any such fraudulently stamped box or package, 
 o: has in his possession any box or package as aforesaid, 
 knowing the same to be fraudulently stamped, shall, for 
 each such offense, be fined not less than one hundred dol- 
 lars nor more than five hundred dollars, and imprisoned 
 for not less than one year nor more than three years. 
 
 See section 3455, p. 344. 
 
 SEC. 3377, as amended by section 14, act of March 1, 1879 (20 Stat., 327). 
 baccoTnd^snuff -^ manufactured tobacco and snuff (not including cigars) 
 
 imported from foreign countries, shall, in addition to the 
 
 import duties imposed on the same, pay the tax imposed by- 
 law on like kinds of tobacco and snuff manufactured in the 
 United States, and have the same stamps respectively 
 affixed. Such stamps shall be affixed and canceled on all 
 such articles so imported by the owner or importer thereof, 
 while they are in the custody of the proper custom-house 
 officers, and such articles shall not pass out of the custody 
 of said officers until the stamps have been affixed and can- 
 celed. Such tobacco and snuff shall be put up in packages, 
 as prescribed by law for like articles manufactured in the 
 United States before the stamps are affixed ; and the owner 
 or importer shall be liable to all the penal provisions pre- 
 scribed for manufactures of tobacco and snuff manufactured 
 in the United States. Whenever it is necessary to take any 
 such articles, so imported, to any place for the purpose of 
 repacking, affixing, and canceling such stamps, other than 
 the public stores of the United States, the collector of cus- 
 toms of the port where they are entered shall designate a 
 bonded warehouse to which they shall be taken, under the 
 control of such customs officers as he may direct. And every 
 officer of customs who permits any such articles to pass out 
 
TOBACCO AND SNUFF. 249 
 
 of his custody or control without compliance by the owner 
 
 or importer thereof with the provisions of this section 
 
 relating thereto, shall be deemed guilty of a misdemeanor, 
 
 and shall be fined not less than one thousand dollars nor 
 
 more than five thousand dollars, and imprisoned not less 
 
 than six months nor more than three years: Provided, ^^ aC r a m 8 p cut r ti n s d 
 
 scraps, cuttings, and clippings of tobacco imported from any anT oUppmga S of 
 
 foreign country may, after the proper customs duty has fteew tobacco - 
 
 paid thereon, be withdrawn in bulk without the payment of the 
 
 internal-revenue tax, and transferred as material directly to 
 
 the factory of a manufacturer of tobacco or snuff, or of a cigar 
 
 manufacturer, under such restrictions and regulations as shall 
 
 be prescribed by the Commissioner of Internal Revenue and 
 
 approved by the Secretary of the Treasury. 
 
 Repacking in legal packages imported tobacco and snuff. (36 
 Int. Rev. Rec, 230.) 
 
 Sec. 3378. * * * All manufactured tobacco of every ah tobacco 
 description shall be taken and deemed as having been man- £eTn d manufac! 
 ufactured after July twentieth, eighteen hundred and sixty- tured after July 
 eight. 20 ' 1868 - 
 
 SEC. 3379. (Obsolete.) Relates to tobacco, snuff, and cigars manu- 
 factured between July 20, 1868, and November 28, 1883. 
 
 Sec. 3380. Any person who sells or offers for sale any selling tobacco 
 manufactured tobacco or snuff, representing the same to ed S to yr be r Se 
 have been manufactured and the tax j>aid thereon prior to and tax paid be- 
 July twenty, eighteen hundred and sixty-eight, when the p°e r naRy"J 20 ' 1868i 
 same was not so manufactured, and the tax not so paid, 
 shall be liable to a penalty of five hundred dollars for each 
 offense, and shall be deemed guilty of a misdemeanor, and 
 shall be fined not less than five hundred dollars nor more 
 than five thousand dollars, and be imprisoned not less than 
 six months nor more than two years. 
 
 SEC. 3381, as amended by section 28, act of October 1, 1890. (26 Stat., 
 618.) Every peddler of tobacco, before commencing, or, p e ddiers of to- 
 if he has already commenced, before continuing to peddle bacco - 
 tobacco, shall furnish to the collector of his district a state- 
 ment accurately setting forth the place of his residence, and, 
 if in a city, the street and number of the street where he 
 resides, the State or States through which he proposes to t^™^"^ 8ec- 
 travel; also whether he proposes to sell his own manu- 
 factures or the manufactures of others, and, if he sells for 
 other parties, the person for whom he sells. He shall also statement and 
 give a bond in the sum of five hundred dollars, to be ap- hona - 
 proved by the collector of the district, conditioned that he 
 shall not engage in any attempt, by himself or by collusion 
 with others, to defraud the Government of any tax on to- 
 bacco, snuff, or cigars; that he shall neither sell nor offer 
 for sale any tobacco, snuff, or cigars, except in original and 
 full packages, as the law requires the same to be put up 
 aud prepared by the manufacturer for sale, or for removal 
 for sale or consumption, and except such packages of to- 
 bacco, snuff, and cigars as bear the manufacturer's label or 
 caution notice, and his legal marks and brands, and gen- 
 uine internal revenue stamps which have never before been 
 used. 
 
 For definition of peddlers of tobacco, see p. 129. 
 Special tax on peddlers of tobacco repealed, see p. 129. 
 
250 TOBACCO AND SNUFF. 
 
 bJc 6 o dd weUn " Sec - 3382, Every peddler of tobacco, snuff, or cigars, 
 wMiwagon 6 ng tra /eling with a wagon, shall affix and keep on the same, in 
 a conspicuous place, a sign painted in oil-colors, or gilded, 
 giving his full name, business, and collection district. 
 
 SBC. 3383, as amended by section 29, act of October 1, 1890. (26 Stat., 
 tain e and r exhibit w<? Every peddler of tobacco shall obtain a certificate 
 certificate, etc. f[. om f^g collector of his collection district, who is hereby au- 
 thorized and directed to issue the same, giving the name of 
 the peddler, his residence, and the fact of his having filed 
 Amendin sec . tne squired bond; and shall on demand of any officer of in- 
 tionS. ° s sec ternal revenue produce and exhibit his certificate. And 
 whenever any peddler refuses to exhibit his certificate, as 
 aforesaid, on demand of any officer of internal revenue, 
 said officer may seize the horse or mule, wagon, and con- 
 tents, or pack, bundle, or basket, of any person so refusing; 
 and the collector of the district in which the seizure occurs 
 may, on ten days' notice, published in any newspaper in 
 the district, or served personally on the peddler, or at his 
 dwelling house, require such peddler to show cause, if any 
 he has, why the horses or mules, wagons, and contents, 
 pack, bundle, or basket so seized shall not be forfeited. 
 In case no sufficient cause is shown, proceedings for the 
 Forfeiture, forfeiture of the property seized shall be taken under the 
 general provisions of the internal-revenue laws relating to 
 forfeitures. Any internal revenue agent may demand pro- 
 duction of and inspect the collector's certificate for peddlers, 
 and refusal or failure to produce the same, when so de- 
 Penaity. manded, shall subject the party guilty thereof to a fine of 
 not more than five hundred dollars and to imprisonment 
 for not more than twelve months. 
 
 SEC. 3384, as amended by section 15, act of March 1, 1879. (20 Stat, 
 
 bacra^niaw- 5 ^ 6 '-) Every person who is found peddling tobacco, snuff, 
 fuiiy; penalty, or cigars, without having given the bond, or without hav- 
 ing previously obtained the collector's certificate as herein 
 provided, or who sells tobacco, snuff, or cigars otherwise 
 than in original and full packages as put up by the manu- 
 facturer; or who has in his possession any internal-revenue 
 stamp which has been removed from any box or other pack- 
 age of tobacco, snuff, or cigars, or any empty or partially 
 emptied box or other package which has been used for 
 tobacco, snuff, or cigars, the stamp or stamps on which 
 have not been destroyed; or who fails to have affixed to his 
 wagon, in a conspicuous place, a sign, painted in oil colors, 
 or gilded, giving his full name, business, and collection 
 district, shall, for each such offense, be fined not less than 
 one hundred dollars nor more than five hundred dollars, or 
 imprisoned not less than six months nor more than one 
 year, or both, at the discretion of the court. And any col- 
 lector or deputy collector finding such peddler in the act of 
 offending as to either of the offenses mentioned in this section, 
 may seize the horse or horses, mule or mules, wagon and con- 
 tents, or pack, bundle, or basket, of any such person; and the 
 collector shall thereupon proceed upon such seizure as provided 
 in section thirty-three hundred and eighty-three. 
 
TOBACCO AND SNUFF. 251 
 
 SEC. 3385, as amended by act of June 9, 1880(21 Stat., 167), amended 
 and re-enacted by act of August 8, 1882 (22 Stat., 372), and amended by act 
 of January is 188S (22 Stat., 402). Manufactured tobacco, snuff, nJ^aStnreito- 
 and cigars intended for immediate exportation may, after »acco, etc. 
 being properly inspected, marked, and branded, be removed 
 from the manufactory in bond without haying affixed 
 thereto the stamps indicating the payment of the tax 
 thereon. The removal of such tobacco, snuff, and cigars 
 from the manufactory shall be made under such regulations, 
 and after making such entries, and executing and filing 
 with the collector of the district from which the removal is 
 to be made such bonds and bills of lading, and giving such 
 other additional security as may be prescribed by the Com- 
 missioner of Internal Revenue and approved by the Secre- 
 tary of the Treasury. There shall be affixed to each pack- 
 age of tobacco, snuff, and cigars intended for immediate 
 export, before it is removed from the manufactory, an en- Export stamps. 
 graved stamp indicative of such intention. Such stamp 
 shall be provided and furnished to the several collectors as 
 in the case of other stamps, and they shall account for the 
 use of the same. When the manufacturer has made the 
 proper entries, filed the bonds, and otherwise complied with 
 the requirements of law and the regulations as herein pro- 
 vided, the collector shall issue to him a permit for the re- 
 moval, accurately describing the tobacco, snufi, and cigars, 
 to be shipped, the number and kinds of packages, the num- 
 ber of pounds, the marks and brands, the State and collec- 
 tion district from which the same are shipped, the number 
 of the manufactory and the manufacturer's name, the port 
 from which the said tobacco, snuff, and cigars are to be ex- 
 ported, and the route or routes over which the same are to 
 be sent to the port of shipment. Upon the presentation to 
 the collector of internal revenue of a detailed report from 
 the inspectors of customs, and a certificate of the collector 
 of customs at the port from which the goods are to be ex- 
 ported that the goods removed from the manufactory under 
 bond and described in the permit of the collector of internal 
 revenue have been received by the said collector of customs, 
 and that the said goods were duly laden on board of a for- 
 eign-bound vessel, naming the vessel, and that the said mer- 
 chandise was entered on the outward manifest of said ves- 
 sel, and that the said vessel and cargo were duly cleared 
 from said port, and on the payment of the tax or deficiency, 
 if any, the bonds, which have been given or shall hereafter 
 be required to be given under the provisions of this section 
 shall be canceled. But when the goods are exported to an cancellation of 
 adjacent foreign territory, by vessel or otherwise, said bonds b °Act'of Jan. 13 
 shall be canceled upon such proofs of exportation as may be lg 83- 
 prescribed by the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury. 
 
 Every person who, with the intent to defraud the revenue 
 laws of the United States, relands or causes to be relanded 
 within the jurisdiction of the United States any manufac- 
 tured tobacco, snuff, or cigars which have been shipped for 
 exportation under the provisions of this act, without prop- 
 erly entering such tobacco, snuff, or cigars at the custom- 
 
252 TOBACCO AND SNUFF. 
 
 house, and paying the proper customs and internal revenue 
 tax thereon, or who receives such relanded tobacco, snuff, 
 or cigars, and every person who aids or abets in such re- 
 landing or receiving such tobacco, snuff or cigars, shall, on 
 ia£un alt ^b!icOT conviction, be fined not exceeding five thousand dollars, or 
 shippei for e™ imprisoned not more than three years, and all tobacco, snuff, 
 port. or c ig ars so relanded shall be forfeited to the United States. 
 
 The only substantial change from the amended section made by 
 the act of August 8, 1882, -was striking out the following words 
 relating to the export stamp : ' 'And for the expense attending 
 the providing and affixing thereof ten cents for each package so 
 stamped shall be paid to the collector on making the entry for 
 such transportation." 
 
 The exportation stamp required to be affixed to packages of 
 tobacco intended for exportation declared constitutional. (Pace 
 r. Burgess, 82 U. S., 372; 22 Int. Rev. Rec, 145.) Decision 
 affirmed. (Turpin v. Burgess, 117 U. S., 504; 32 Int. Rev. Rec, 
 119.) 
 
 Persons proposing to manufacture tobacco and cigars exclu- 
 sively for export required to qualify both as manufacturers of 
 tobacco and as cigar manufacturers. Tobacco, cigars, and ciga- 
 rettes manufactured exclusively for export may be packed in 
 such quantity and in such kind of packages as desired. (Vol. 1, 
 Treas Dec. (1898), No. 19124.) 
 
 [See on this section United States r. Allen, 39 Fed. Rep., 100; 
 Ryan t>. United States, 19 Wall., 514.] 
 
 [SEC. 3385a.] Section U, act of February 8, 1875 (18 Stat, 807). 
 On withdrawal That whenever any manufacturer of tobacco shall desire to 
 
 oi tobacco lor ex- ..-.-, ,, _? . • * , « j.j_> -i 
 
 portation, trans- withdraw the same from his factory for exportation under 
 
 m'ay a be™aken Ildex * 8 ti n £ laws, such manufacturer may, at his option, in lieu 
 of executing an export bond, as now provided by law, give 
 a transportation bond, with sureties satisfactory to the col- 
 lector of internal revenue, and under such rules and regu- 
 lations as the Commissioner of Internal Eevenue, with the 
 approval of the Secretary of the Treasury, may prescribe, 
 conditioned for the due delivery thereof on board ship at a 
 port of exportation to be named therein ; and in such case, 
 on arrival of the tobacco at the port of export, the exporter 
 or owner at that port shall immediately notify the collector 
 
 lector'o? pMt 001 °f * ne P or * °f tne * act ' set ting forth his intention to export 
 the same, the name of the vessel upon which the same is to 
 be laden, and the port to which it is intended to be exported. 
 He shall, after the quantity and description of tobacco have 
 been verified by the inspector, file with the collector of the 
 Export entry, port an export entry verified by affidavit. He shall also 
 Export bona, give bond to tbe United States, with at least two sureties, 
 satisfactory to the collector of customs, conditioned that the 
 principal named in said bond will export the tobacco as 
 specified in said entry, to the port designated in said entry, 
 or to some other port without the jurisdiction of the United 
 States. And upon the lading of such tobacco, the collector 
 of the port, after proper bonds for the exportation of the 
 same have been completed by the exporter or owner at the 
 port of shipment thereof, shall transmit to the collector of 
 internal revenue of the district from which the said tobacco 
 Clearance cer- was withdrawn for exportation, a clearance certificate and 
 
 specter'! report." a detailed report of the inspector; which report shall show 
 the quantity and description of manufactured tobacco, and 
 the marks thereof. Upon the receipt of the certificate and 
 
TOBACCO AND SNUFF. 253 
 
 report, and upon payment of tax on deficiency, if any, the 
 
 collector of internal revenue shall cancel the transportation . cancellation of 
 
 .. _ x transportation 
 
 DOnd. uond. 
 
 The bonds required to be given for the landing at a for- cancellation of 
 eign port of such manufactured tobacco shall be canceled expor on ' 
 upon the presentation of satisfactory proof and certificates 
 that said- tobacco has been landed at the port of destina- 
 tion named in the bill of lading, or any other port without 
 the jurisdiction of the United States, or upon satisfactory 
 proof that after shipment the same was lost at sea without 
 fault or neglect of the owner or exporter thereof. 
 
 As bonds given under section 3385, as amended, are canceled ore 
 proof of clearance of the articles therein named for a foreign country, 
 exporters do not now avail themselves of the provisions of this 
 section. 
 
 [SEC. 3385&.J Section 1, act of August 4, 1886 (24 Stat., 218). 
 That manufactured tobacco, snuff, and cigars may be re- ^|" z ^ tioIls 
 moved for export to a foreign country without payment of au 
 tax, under such regulations, and the making of such entries, 
 and the filing of such bonds and bills of lading as the 
 Commissioner of Internal Revenue, with the approval of 
 the Secretary of the Treasury, shall prescribe. 
 
 Section 15 of the act of July 24, 1897, relative to the manufac" 
 ture of articles from materials subject to internal-revenue tax 
 in bonded warehouses under Treasury Regulations for exporta- 
 tion without tax being paid. p. 297. 
 
 [The Secretary of the Treasury has issued regulations relat- 
 ing to the establishment of bonded manufacturing warehouses, 
 under the provisions of section 9 of the tariff act of August 28, 
 1894, and section 15 of the act of July 24, 1897. See circulars, 
 Division of Customs, dated November 14, 1894 (Treas. Dec. No. 
 15442); August 19, 1897 (Treas. Dec. No. 18278); September 24, 
 1897 (Treas. Dec. No. 183"0), and January 26, 1898 (Treas. Dec. 
 No. 18868).] 
 
 Section 16 of the act of June 26, 1884 (commonly called the 
 shipping act), as amended by section 14 of the act of July 24, 
 1897 (30 Stat., 151), provides: 
 
 "That all articles of foreign or domestic production needed 
 and actually withdrawn from bonded warehouses and bonded 
 manufacturing warehouses for supplies (not including equip- 
 ment) of vessels of the United States engaged in foreign trade, 
 or in trade between the Atlantic and Pacific ports of the United 
 States, may be so withdrawn from said bonded warehouses, 
 free of duty or of internal-revenue tax, as the case may be, 
 under Buch regulations as the Secretary of the Treasury may 
 prescribe ; but no such article shall be landed at any port of the 
 United States. 
 
 Regulations in pursuance of the above provisions September 
 24, 1897, Department circular No. 155. (Treas. Dec. No. 18379.) 
 
 [SEC. 3385c] Section 2, paragraph 48S, act of July 24, 1897 (SO 
 Stat., 194). * * * And provided further, That when manu- Ke-imported 
 factured tobacco which has been exported without payment taSat cnstom- 
 of internal-revenue tax shall be re-imported it shall be re- ^^and'stem's 
 tained in the custody of the collector of customs until in- affixed! 1 s amps 
 ternal-revenue stamps in payment of the legal duties shall 
 be placed thereon. 
 
 (See Department Circular No. 98, October 20, 1890. 36 Int. 
 Rev. Rec, 333.) 
 
 SEC. 3386, as amended by section 16, act of March 1, 1879 (20 Stat., 
 327). There shall be an allowance of drawback on tobacco, ^l^^} b . on 
 snuff, and cigars on which the tax has been paid by suit- co, p °8nuff, °an°d 
 able stamps affixed thereto before removal from the place cisar8. 
 
254 TOBACCO AND SNUFF. 
 
 of manufacture, when the same are exported, equal in 
 amount to the value of the stamps found to have been so 
 affixed ; the evidence that the stamps were so affixed, and 
 the amount of tax so paid, and of the subsequent exporta- 
 tion of the said tobacco, snuff, and cigars, to be ascertained 
 UDder such regulations as shall be prescribed by the Com- 
 missioner of Internal Eevenue, and approved by the Secre- 
 tary of the Treasury. Any sums found to be due under 
 the provisions of this section shall be paid by the warrant 
 of the Secretary of the Treasury on the Treasurer of the 
 United States, out of any money arising from internal duties 
 not otherwise appropriated: 
 
 Provided, That no claim for an allowance of drawback 
 certificate and shall be entertained or allowed until a certificate from the 
 bond to be filed. co n ec t or f customs at the port from which the goods have 
 been exported, or other evidence satisfactory to the Com- 
 missioner of Internal Eevenue, has been furnished, that 
 the stamps affixed to the tobacco, snuff, or cigars entered 
 and cleared for export to a foreign country were totally 
 destroyed before such clearance; nor until the claimant 
 has filed a bond, with good and sufficient sureties, to be 
 approved by the collector of the district from which the 
 goods are shipped, in a penal sum double the amount of 
 the tax for which said claim is made, that he will procure, 
 within a reasonable time, evidence satisfactory to the Com- 
 missioner of Internal Eevenue that said tobacco, snuff, or 
 cigars have been landed at any port without the jurisdiction 
 of the United States, or that after shipment the same were 
 lost at sea, and have not been relanded within the limits 
 of the United States. 
 
 Regulations in regard to drawback on tobacco, snuff, and 
 cigars. (Series 7, No. 8, revised.) 
 
 [SEC. 3386a.] Section 35, act of February 8, 1875 (18 Stat., 307)- 
 
 Fraudulently That if any person or persons shall fraudulently claim or 
 
 bacT'on niauu- seek to obtain an allowance or drawback of duties on any 
 
 faetured tobacco, manufactured tobacco, or shall fraudulently claim any 
 
 greater allowance or drawback thereon than the duty actu- 
 
 Punishment. a Uy paid, such person or persons shall forfeit triple the 
 
 amount wrongfully or fraudulently claimed or sought to be 
 
 obtained, or the sum of five hundred dollars, at the election 
 
 of the Secretary of the Treasury, to be recovered as in 
 
 other cases of forfeiture provided for in the internal revenue 
 
 laws. 
 
 See also penalty provided by section 3443, p. 338. 
 
CHAPTER SEVEN. 
 
 CIGARS. 
 
 Sec. 
 
 ing ; using false stamps, etc. ; 
 cigars packed for export; pen- 
 alty. 
 
 3398. Absence of stamp cause of for- 
 feiture. 
 
 3399. Cigars manufactured on shares, 
 commission, or contract, how 
 stamped ; fraud, penalty. 
 
 3400. Forfeiture of property for selling 
 etc., contrary to law, using false 
 stamps, etc. 
 
 3401. Falsely representing cigars to haTe 
 been made prior to July 20, 1868; 
 penalty. 
 
 3402. Imported cigars to pay tax. 
 
 3403. Cigars on hand after April 1, 1869. 
 Selling imported cigars not 
 packed and stamped as required 
 by law; penalty. 
 
 Purchasing cigars not branded or 
 stamped; penalty. 
 3405. Buying cigars from a manufacturer 
 who has not paid a special tax ; 
 penalty. 
 
 Stamps on emptied 3igar boxes to 
 be destroyed; penalty. Destruc- 
 tion of emptied stamped cigar 
 boxes; penalty. 
 
 3404. 
 
 3406. 
 
 3387 (amended). Manufacturer's state- 
 ment, bond, and certificate; cig- 
 arettes and cheroots held to be 
 cigars; penalty. 
 
 3388. Manufacturer's sign. 
 
 3389 (amended). Record of manufactur- 
 ers. 
 
 3390. Annual inventory, book entries, 
 
 and monthly abstracts of manu- 
 facturer; penalty. 
 
 3391. Dealers in materials for cigars to 
 
 make sworn statement; exami- 
 nation of books. 
 J392 (amended). How cigars and ciga- 
 rettes to be put up and stamped ; 
 penalty. 
 
 3393 (amended). Label; penalty. 
 
 3394 (amended). Tax on cigars and ciga- 
 
 rettes. When tobacco classed as 
 cigars ana as cigarettes Commis- 
 sioner to provide stamps, regula- 
 tions, and restrictions. 
 
 3395. Stamps, how prepared, furnished, 
 
 etc. 
 
 3396. Commissioner to prescribe regula- 
 
 tions. 
 3397 (amended). Removal without prop- 
 erly boxing, stamping, or brand- 
 
 SeC. 3387, as amended by section 35, act of October X, 1890 (26 Stat., 
 6W). Every person before commencing, or, if he has already gj^^t^an I 
 commenced, before continuing, the manufacture of .cigars, bond. 
 shall furnish, without previous demand therefor, to the col- 
 lector of the district a statement in duplicate, under oath, Form No. 36*. 
 setting forth the place, and, if in a city, the street and num- 
 ber of the street, where the manufacture is to be carried on; 
 and when the same are to be manufactured for, or to be 
 sold and delivered to, any other person, the name and resi- 
 dence and business or occupation of the person for whom 
 they are to be manufactured, or to whom they are to be de- 
 livered; and shall give a bond, in conformity with the pro- Form 7 
 visions of this Title, in such penal sum as the collectoi may 
 require, not less than [one] hundred dollars, and the sum of 
 said bond may be increased from time to time and additional 
 sureties required, at the discretion of the collector, or under 
 the instructions of the Commissioner of Internal Eevenue. 
 Said bond shall be conditioned that * * * he shall not 
 engage in any attempt, by himself or by collusion with others, 
 to defraud the Government of any tax on his manufactures ; 
 that he shall render correctly all the returns, statements, 
 and inventories prescribed ; that whenever he shall add to 
 
 255 
 
256 CIGARS. 
 
 the number of cigar-makers employed by him he shall imme- 
 diately give notice thereof to the collector of the district; 
 that he shall stamp, in accordance with law, all cigars man- 
 ufactured by him before he offers the same or any part 
 thereof for sale, and before he removes any part thereof 
 from the place of manufacture; that he shall not knowingly 
 sell, purchase, expose, or receive for sale, any cigars which 
 have not been stamped as required by law ; and that he 
 shall comply with all the requirements of law relating to 
 the manufacture of cigars. Every cigar-manufacturer shall 
 obtain from the collector of the district, who is hereby re- 
 
 certiflcate. quired to issue the same, a certificate setting forth the num- 
 Form No. 4i$. ber of cigar-makers for which the bond has been given, and 
 shall keep the same posted in a conspicuous place within 
 the manufactory; and every cigar-manufacturer who neg- 
 lects or refuses to obtain such certificate, or to keep the 
 same posted as hereinbefore provided, shall be fined one 
 hundred dollars. 
 
 Penalty. And everypersonwho manufactures cigars of any descrip- 
 
 tion, without first giving bond as herein required, shall be 
 fined not less, than one hundred dollars nor more than five 
 thousand dollars, and imprisoned not less than three months 
 nor more than five years. 
 
 cigarettes and Cigarettes and cheroots shall be held to be cigars under 
 
 cheroots held to ji • j? *_i • i *. 
 
 be cigars. the meaning of this chapter. 
 
 The amendment made to this section by the act of March 1, 
 1879, struck out aftei the -words ' conditioned that" in the sec- 
 ond sentence the words ' ' he shall not employ any person to man- 
 ufacture cigars who has not been duly registered as a cigar 
 maker." 
 
 Definition of manufacturer of cigars, see p. 129. 
 
 Special taxes of manufacturers of cigars, p. 141. 
 
 On this section see 16 Op. Atty. Gen., 89 ; 24 Int. Rev. Rec, 227. 
 
 The same premises or room can not be used for carrying on the 
 business of a cigar manufacturer and a dealer in cigars. (Crisp 
 v. Proud, 4 Hughes, 57; 24 Int. Rev. Rec, 340.) 
 
 A manufacturer of cigars in his statement set forth that the 
 room adjoining the store in the rear on the first floor of certain 
 premises as the place where his manufacture was to be carried 
 on. Circular No. 181 required that a cisar factory should be at 
 least an entire room, "separated by wall and partition from all 
 other parts of the building," and that the factory should not 
 any part of it be used, even though marked off or separated 
 from the remainder by a railing, counter, bench, screen, or cur- 
 tain, as a store where the manufacturer can sell his cigars other- 
 wise than in legal boxes properly branded, labeled, and stamped. 
 The court held that the requirements of the circular were within 
 the power of the Commissioner to prescribe under section 3396. 
 (Ludloff et al. v. United States, 108 U. S., 176; 29 Int. Rev. 
 Rec, 125.) 
 
 There must be a line of demarcation between the place of sale 
 and the place of manufacture of cigars, even where the whole 
 business is carried on in one room, and cigars can not be removed 
 from the latter to the former until packed in boxes, stamped, 
 labeled, and branded as required by law. (United States v. 
 Julius Neid, 13 Int. Rev. Rec, 28.) 
 
 Manufacturer's Sec. 3388. Every cigar-manulacturei shall place and keep 
 8,gn- on the side or end of the building within which his business 
 
 is carried on, so that it can be distinctly seen, a sign, with 
 letters thereon not less than three inches in length, painted 
 in oil-colors or gilded, giving his full name and business. 
 Any person neglecting to comply with the requirements of 
 
CIGARS. 257 
 
 this section shall on conviction, be fined not less than one 
 hundred dollars nor more than five hundred dollars. 
 
 S'EC. 3389, as amended by section S4, act of October 1, 1890 {26 Stat., Record of man- 
 
 620) . Every collector shall keep a record, in a book provided Sg^s totekept 
 for that purpose, to be open to the inspection of only the^y collector. 
 proper officers of internal-revenue, including deputy collectors orm 
 and internal-revenue agents, of the name and residence of 
 every person engaged in the manufacture of cigars in his 
 district, the place -where such manufacture is carried on, 
 and the number of the manufactory; and he shall enter in 
 said record, under the name of each manufacturer an ab- 
 stract of his inventory and monthly returns; and he shall 
 cause the several manufacturers of cigars in the district to 
 be numbered consecutively, which number shall not there- 
 after be changed. 
 
 Sec. 3390. Every person now or hereafter engaged in the tor^book"! 6 " - 
 manufacture of cigars shall make and deliver to the col- tries', and month- 
 lector of the district a true inventory, in such form as may^SSe^ 
 be prescribed by the Commissioner of Internal Revenue, of Form No. 70b. 
 the quantity of leaf tobacco, cigars, stems, scraps, clippings, 
 and waste, and of the number of cigar-boxes and the capac- 
 ity of each box, held or owned by him on the first day of 
 January of each year, or at the time of commencing and at 
 the time of concluding business, if before or after the first 
 of January; setting forth what portion and kinds of said 
 goods were manufactured or produced by him, and what 
 were purchased from others, and shall verify said inventory 
 by his oath indorsed thereon. The collector shall make 
 personal examination of the stock sufficient to satisfy him- 
 self as to the correctness of the inventory; and shall verify inventory**™ ° f 
 the fact of such examination by oath to be indorsed on the 
 inventory. Every such person shall also enter daily in a 
 book, the form of which shall be prescribed by the Com- Form No. 73. 
 missioner of Internal Revenue, an accurate account of all 
 the articles aforesaid purchased by him, the quantity of leaf- 
 tobacco, cigars, stems, or cigar-boxes, of whatever descrip- 
 tion, manufactured, sold, consumed, or removed for con- 
 sumption or sale, or removed from the place of manufac- 
 ture; and shall, on or before the tentk day of each and 
 every month, furnish to the collector of the district a true 
 and accurate abstract from such book, verified by his oath, Form No. 72. 
 of all such purchases, sales, and removals made during the 
 month next preceding. In case of refusal or willful neg- 
 lect to deliver the inventory or keep the account, or furnish 
 the abstract aforesaid, he shall be fined not less than five Penal 'y- 
 hundred dollars nor more than five thousand dollars, and 
 imprisoned not less than six months nor more than three 
 years. 
 
 All tobacco to be accounted for in the condition in which it is 
 purchased — tobacco stemmed in the factory to be reduced by 
 the collector to unstemmed. (Vol. 1, Treas. Dec. (1898), No. 
 18995.) 
 
 Cigar leaf tobacco in the custody of the customs service is 
 not subject to entry on Book 73, and monthly return, Form 72, 
 kept by cigar manufacturers, who mnst only enter on these 
 records leaf tobacco actually received at the factory. Imported 
 leaf tobacco, not actually received by the manufacturer at Ids 
 
 10228 17 
 
258 CIGARS. 
 
 cigar factory, improperly entered on record Book 73, and 
 monthly return, Form 72, must be stricken from these records 
 and eliminated from the accounts. (Vol. 2, Trcas. Dec. (1899), 
 No. 21449.) 
 
 Circular letter to collectors as to annual abstracts. (43 Int. 
 Rev. Rec, 453.) 
 
 ueaiers m ma- s EC . 3391. It shall be the duty of every dealer in leaf- 
 
 tcTmake sworn tobacco or material used in manufacturing cigars, on de- 
 
 uemlSdela' when mancl °f anv officer of internal revenue, to render to such 
 
 officer a true and correct statement, under oath, of the 
 
 quantity and amount of such leaf- tobacco or materials sold 
 
 or delivered to any person named in such demand; and in 
 
 case of refusal or neglect to render such statement, or if 
 
 there is cause to believe such statement to be incorrect or 
 
 Examination fraudulent, the collector shall make an examination of per- 
 
 of books. sons, books, and papers in the manner provided in this 
 
 Title in relation to frauds and evasions. 
 
 See sections 3163a, p. 73; 3173, p. 80, and 3176, p. 83. 
 
 SEC. 3392, as amended by section S3, act of October 1, 1S90 (26 Stat., 
 
 are I to S be C1 afke r a 86i9 ^ AH cigars shall be packed in boxes not before used 
 
 pac 'for that purpose, containing respectively twenty- five, fifty, 
 
 one hundred, two hundred, two hundred and fifty, or five 
 
 a m e n d i n g hundred cigars each: Provided, however. That manufac- 
 section3392. t ur ers of cigars shall be permitted to pack in boxes not before 
 used for that purpose cigars not to exceed thirteen nor less 
 than twelve in number, to be used as sample boxes; and every 
 person who sells, or oft'ers for sale, or delivers, or offers to 
 deliver, any cigars in any other form tban in new boxes as 
 above described, or who packs in any box any cigars in ex- 
 cess of or less than tbe number provided by law to be put 
 in each box respectively, or who falsely brands any box, or 
 affixes a stamp on any box denoting a less amount of tax 
 
 penalty. than that required by law, shall be fined for each offense 
 not more than one thousand dollars, and be imprisoned not 
 more than two years : Provided, That nothing in this sec- 
 tion shall be construed as preventing the sale of cigars at 
 retail by retail dealers who have paid the special tax as 
 such from boxes packed, stamped, and branded in the man- 
 ner prescribed by law : And provided further, That every 
 
 Howcigarettes manufacturer of cigarettes shall put up all the cigarettes 
 and rtam/ed! up ^^ ^ e manura etures or has manufactured for him and 
 sells or removes for consumption or use, in packages oi par- 
 cels containing ten, twenty, fifty, or one hundred cigarettes 
 each, and shall securely affix to each of said packages or 
 parcels a suitable stamp denoting the tax thereon, and shall 
 properly cancel the same prior to such sale or removal for 
 consumption or use, under such regulations as the Commis- 
 
 imported cig-sioner of Internal Eevenue shall prescribe; and all ciga- 
 arettes. rettes imported from a foreign country shall be packed, 
 
 stamped, and the stamps canceled in like manner, in addi- 
 tion to the import stamp indicating inspection of the cus- 
 tom-house before they are withdrawn therefrom. 
 
 Relative to packing, marking, and labeling cigarettes and 
 small cigars -weighing not more than 3 pounds per 1,000. (Cigar 
 Manufacturers' Tax; Manual, Special No. 85, p. 22.) 
 
CIGARS. 259 
 
 Wood, metal, paper, or other materials may be used separately 
 or in combination for packing cigars under such regulations as 
 the Commissioner of Internal Revenue may establish. (§ 3362 
 amended, p. 240.) 
 
 A cigar-vending machine so constructed that the cigars can 
 be delivered directly to the purchaser from original stamped 
 packages, and such packages can be officially inspected 'with- 
 out unlocking the machine, approved. (Vol. 1, Treas. Dec. 
 (1898), No. 18944.) 
 
 SEC. 3393, as amended by section 16, act of March 1, 1879 (SO Stat., 
 327). Every manufacturer of cigars shall securely affix, by Label and no- 
 pasting on each box containing cigars manufactured by or tico on ci s ars - 
 for him, a label, on which shall be printed, besides the 
 number of the manufactory and the district and State in 
 which it is situated, these words : 
 
 Notice. — The manufacturer of the cigars herein contained has com- 
 plied with all the requirements of law. Every person is cautioned not 
 to use either this box for cigars again, or the stamp thereon again, nor 
 to remove the contents of this box without destroying said stamp, 
 under the penalties provided by law in such cases. 
 
 Every manufacturer of cigars who neglects to affix such 
 label to any box containing cigars made by or for him, or 
 sold or offered for sale by or for him, and every person who 
 removes any such label, so affixed, from any such box, shall 
 be fined fifty dollars for each box in respect to which such Penalty. 
 offense is committed. 
 
 Cigars exported exempted from the provisions of this section. 
 (See § 3397, p. 262.) 
 
 ' The name of a person other than the manufacturer can not 
 appear on the caution-notice label unless associated with the 
 manufacturer's name. The manufacturer may print or affix 
 the name of the dealer upon cigar boxes when such printed mat- 
 ter does not indicate that such dealer made the cigars, (Vol. 1, 
 Treas. Dec. (1898), No. 19088.) 
 
 SEC. 3394, as amended by section 2, act of March 8, 1875 (18 Stat., 389); 
 sectioni, actof March S, 1883 (22 Stat., 488); section 10, actofJulySd, 1897, 
 (SO Stat., 206); and sections, act of June 13, 1898 (SO Stat., 449). Upon Tax to be paid 
 
 cigars and cigarettes which shall be manufactured and sold, ture™ a n u * ao " 
 or removed for consumption or sale, there shall be levied 
 and collected the following taxes, to be paid by the manu- 
 facturer thereof, namely, a tax of three dollars and sixty Kate of tax. 
 cents per thousand on cigars of all descriptions made of 
 tobacco, or any substitute therefor, and weighing more 
 than three pounds per thousand, and of one dollar per 
 thousand on cigars made of tobacco, or any substitute 
 therefor, and weighing not more than three pounds per 
 thousand; and a tax of three dollars and. sixty cents per 
 thousand on cigarettes, made of tobacco, or any substitute 
 therefor, and weighing more than three pounds per thou- 
 sand; and one dollar and fifty cents per thousand on ciga- 
 rettes, made of tobacco, or any substitute therefor, and weigh- 
 ing not. more than three pounds per thousand: 
 
 Provided, That all rolls of tobacco, or any substitute there- Tobacco when 
 for, wrapped with tobacco, shall be classed as cigars, andrettes! 1 as ° lga 
 all rolls of tobacco, or any substitute therefor, wrapped in 
 paper or any substance other than tobacco, shall be classed 
 as cigarettes. 
 
 And the Commissioner of Internal Revenue, with the commissioner 
 approval of the Secretary of the Treasury, shall provide *tamps. r ° v ' d 6 
 
260 
 
 CIGARS. 
 
 dies and adhesive stamps for cigars weighing not more than 
 three pounds per thousand : 
 
 Provided, That such stamps shall be in the denomina- 
 tions of ten, twenty, fifty, and one hundred, and the laws 
 
 Eeguiations. and regulations governing the packing and removal for sale 
 of cigarettes, and the affixing and canceling of the stamps 
 on the packages thereof, shall apply to cigars weighing not 
 more than three pounds per thousand. 
 
 Restrictions. None of the packages of smoking tobacco and fine- cut 
 chewing tobacco and cigarettes prescribed by law shall be 
 permitted to have packed in, or attached to, or connected 
 with, them any article or thing whatsoever, other than the 
 manufacturers' wrappers and labels, the internal revenue 
 stamp and the tobacco or cigarettes, respectively, put up 
 therein, on which tax is required to be paid under the 
 internal revenue laws; nor shall there be affixed to, or 
 branded, stamped, marked, written, or printed upon, said- 
 packages, or their contents, any promise or offer of, or any 
 order or certificates for, any gift, prize, premium, payment, 
 or reward. 
 
 Date of acts imposing tax on cigars and cigarettes and rates of tax. 
 
 
 Kates 
 of tax. 
 
 Acts impos- 
 ing tax. 
 
 Acts 
 ing 
 
 repeal- 
 tax. 
 
 Length 
 of time 
 
 rates 
 were in 
 
 force. 
 
 Cigars valued at not over $5 per M 
 
 Valuer! at over $5 and not over $10 
 
 Per M. 
 $1.50 
 
 2.00 
 
 2.50 
 3.50 
 3.00 
 3.00 
 
 8.00 
 
 15.00 
 
 25.00 
 40.00 
 
 ffil.00 
 
 a 3. 00 
 3.00 
 
 10.00 
 6.05 
 c. 05 
 
 10.00 
 
 2.00 
 
 4.00 
 (Z4.00 
 
 5.00 
 5.00 
 
 1.50 
 5.00 
 6.00 
 
 1.75 
 6.00 
 
 July 1, 1862 
 
 July 1, 1862 
 
 July 1, 1862 
 July 1, 1862 
 Juno 30, 1864 
 June 30, 1864 
 
 June 30, 1804 
 
 June 30, 1864 
 
 June 30, 1864 
 June 30, 1864 
 
 June 30, 1864 
 
 June 30, 1864 
 June 30, 1864 
 
 Mar.- 3,1865 
 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 
 Mar. 3, 1805 
 
 July 13,1860 
 
 July 13,1866 
 J uly 13, 1866 
 
 Mar. 2, 1867 
 July 20, 1868 
 
 July 20, 1868 
 July 20,1868 
 Mar. Sj 1875 
 
 Mar. 3, 1875 
 Mar. 3, 1875 
 
 Juno 30,1804 
 
 June 30, 1864 
 
 June 30, 1864 
 June 30, 1804 
 Mar. 3, 1865 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 
 Mar 3, 1865 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 
 Mar. 3, 1865 
 Mar. 3, 1865 
 
 July 13, 1866 
 
 July 13,1866 
 
 July 13,1866 
 
 July 13,1866 
 
 Mar. 2, 1807 
 
 Mar. 2, 1807 
 Mar. 2, 1867 
 
 July 20,1868 
 Mar. 3, 1875 
 
 Mar. 3, 1875 
 Mar. 3, 1875 
 Mar. 3, 1883 
 
 Mar. 3, 1883 
 Mar. 3, 1883 
 
 Months. 
 22 
 
 22 
 
 Valued at over $10 and not over 
 
 22 
 
 
 .22 
 
 Cheroots valued at not over $ 5 per M . . 
 
 Cigars valued at not over $5 per M. . . 
 
 Valued at over $5 and not over $15 
 
 9 
 9 
 
 9 
 
 Valued at over$] 5 and not over $30 
 
 9 
 
 Valued at over $30 and not over 
 
 9 
 
 
 9 
 
 Cigarettes valued at not over $6 per 
 
 9 
 
 Valued at over $6 per 100 packages 
 
 9 
 
 Cigarettes made wholly of tobacco 
 
 Cigars and cheroots made wholly of to- 
 bacco or of any substitutes therefor - 
 Cigarettes valued at not over $5 per 
 
 9 
 16 
 16 
 
 Valued at over $5 per 100 packages 
 
 16 
 
 Cigarettes made wholly of tobacco or 
 
 16 
 
 Cigars, cigarettes, and cheroots valued 
 
 
 Valued at over $8 and not over $12 
 
 7 
 
 
 7 
 
 Cigars, cigarettes, and cheroots of all 
 
 17 
 
 Cigars and cheroots of all descriptions. 
 Cigarettes weighingnot over 3pounds 
 
 79 
 79 
 
 Weighing over 3 pounds per M . - . 
 Cigars and cheroots of all descriptions . 
 Cigarettes weighing not over 3 pounds 
 
 79 
 98 
 
 98 
 
 Weighing over 3 pounds per M. . . 
 
 98 
 
 a Per 100 packages. 
 b Per package. 
 
 cPer cent. 
 
 d And 20 per cent. 
 
CIGARS. 
 
 261 
 
 Date of acts imposing tax on cigars and cigarettes and rates of tax — C't'd. 
 
 Eates 
 of tax. 
 
 Cigars and cheroots of all descriptions . 
 Cigarettes weighing not over 3 pounds 
 
 per M 
 
 Weighing over 3 pounds per M . . . 
 Cigars weighing more than 3 pounds 
 
 per M 
 
 "Weighing not more than 3 pounds 
 
 perM 
 
 Cigarettes weighing more than 3 
 
 pounds per M 
 
 "Weighing not more than 3 pounds 
 
 per M 
 
 Cigars weighing more than 3 pounds 
 
 per "M 
 
 "Weighing not more than 3 pounds 
 
 per M 
 
 Cigarettes weighing more than 3 
 
 pounds per M 
 
 "Weighing notmore than 3 pounds 
 perM 
 
 PerK. 
 $3.00 
 
 .50 
 3.00 
 
 3.00 
 
 1.00 
 
 3.00 
 1.00 
 3.60 
 1.00 
 3.60 
 1.50 
 
 Acts impos- 
 ing tax. 
 
 Mar. 3, 1883 
 
 Mar. 3, 1883 
 Mar. 3, 1883 
 
 July 24,1897 
 
 July 24,1897 
 
 July 24, 1897 
 
 July 24,1897 
 
 June 13, 1898 
 
 June 13, 1898 
 
 June 13, 1898 
 
 June 13, 1898 
 
 Acts repeal- 
 ing tax. 
 
 June 13, 1898 
 
 July 24, 1897 
 June 13, 1898 
 
 June 13, 1898 
 
 June 13, 1898 
 June 13,1898 
 
 Length 
 of time 
 
 rates 
 were in 
 
 force. 
 
 Months. 
 183 
 
 172 
 183 
 
 10 
 10 
 
 The act of July 1, 1862, went into operation September 1, 1862. 
 
 The act of July 20, 1868, first required payment of tax on cigars 
 by stamps. 
 
 Assessment of tax on cigars removed "without stamps. (§3371, 
 p. 246.) 
 
 Authority of Commissioner to examine returns of cigar manu- 
 facturers and to treat deficiency in product based on the return 
 of one thousand cigars for every 25 pounds of tobacco as prima 
 facie evidence of nonpayment of taxes. (See note under § 3371, 
 p. 246.) 
 
 Section 3362 provides that fine-cut shorts, the refuse of fine-cut 
 chewing tobacco, refuse scraps, clippings, cuttings, and sweep- 
 ings of tobacco may be sold in bulk as materia], and without 
 the payment of tax, by one manufacturer directly to another 
 manufacturer, or for export, under such restrictions, rules, and 
 regulations as the Commissioner of Internal Eevenue may pre- 
 scribe. This relates to cigar manufacturers as well as manu- 
 facturers of tobacco. 
 
 Sec. 3395. The Commissioner of Internal Revenue shall stamps, a 
 cause to be prepared, for payment of the tax upon cigars, nlahed? d and l 
 suitable stamps denoting the tax thereon. Such stamps counted f or . 
 shall be furnished to collectors requiring them, and col- 
 lectors shall, if there be any cigar-manufacturers within 
 their respective districts, keep on hand at all times a sup- 
 ply equal in amount to two months' sales thereof, and shall 
 sell the same only to the cigar-manufacturers who have 
 given bonds and paid the special tax, as required by law, 
 in their districts, respectively, and to importers of cigars, 
 who are required to affix the same to imported cigars in 
 the custody of customs officers, and to persons required by 
 law to affix the same to cigars on hand after the first day 
 of April, eighteen hundred and sixty-nine. Every collector 
 shall keep an account of the number, amount, and denomi- 
 nate values of the stamps sold by him to each cigar-manu- 
 facturer, and to other persons above described. 
 
 See sections 3445 and 3446 as amended (p. 339) as to authority 
 to prescribe how stamps shall be attached, canceled, etc. 
 
 Sale of cigar stamps to sheriff or constable. (25 Int. Rev. 
 Rec, 21.) 
 
262 CIGARS. 
 
 Section 3369 provides that such stamps as may be required to 
 stamp cigars sold under distraint by any collector of internal 
 revenue, or for stamping any cigars which may have been aban- 
 doned, condemned, or forfeited and sold by order of court or 
 of any Government officer for the benefit of the United States, 
 may, under such rules and regulations as the Commissioner of 
 Internal Revenue shall prescribe, be uBed by the collector mak- 
 ing such sale, or furnished by a collector to a United States 
 marshal, or to any other Government officer making such sale 
 for the benefit of the United States, without making payment 
 for said stamps so used or delivered; and any revenue collector 
 using or furnishing stamps in manner as aforesaid, ou presenting 
 vouchers satisfactory to the Commissioner of Internal Revenue, 
 shall be allowed credit for the same in settling his stamp account 
 with the Department. In case it shall appear that any aban- 
 doned, condemned, or forfeited cigars, when offered for sale, 
 will not bring a price equal to the tax due and payable thereon, 
 such goods shall n ot be sold for consumption in the United States ; 
 and upon application made to the Commissioner of Internal Rev- 
 enue, he is authorized and directed to order the destruction of 
 such cigars by the officer in whose custody and control the same 
 may be at the time, and in such manner and under such regula- 
 tions as the Commissioner of Internal Revenue may prescribe. 
 
 authorized titms ^ E0, 3396. The Oommissiouer of Internal Revenue may 
 prescribe such regulations for the inspection of cigars, che- 
 roots, and cigarettes, and the collection of the tax thereon, 
 as he may deem most effective for the prevention of frauds 
 in the payment of such tax. 
 
 Regulations concerning taxes on tobacco, snuff, and cigars. 
 (Series 7, No. 8, revised; Cigar Manufacturers' Tax Manual, 
 special, No. 85.) 
 
 SEC. 3397, as amended by section 16, act of March, 1, 1879 {SO Stat., 
 Removal with- 327). Whenever any cigars are removed from any manufac- 
 i > °g P s r t amptag, O o : r tory, or place where cigars are made, without being packed 
 branding. in boxes as required by the provisions of this chapter, or 
 
 without the proper stamp thereon denoting the tax, or with- 
 out stamping, indenting, burning, or impressing into each 
 box, in a legible and durable manner, the number of the 
 cigars contained therein, the number of the manufactory, 
 and the number of the district and the State, or without 
 properly affixing thereon and canceling the stamp denoting 
 the tax on the same, or are sold, or offered for sale, not prop- 
 erly boxed and stamped, they shall be forfeited to the 
 Penalty. United States. And every person who commits any of the 
 above-described offenses shall be fined for each such offense 
 not less than one hundred dollars nor more than one thou- 
 sand dollars, and imprisoned not less than six months nor 
 more than two years. 
 using fnmdu- And every person who packs cigars in any box bearing a 
 
 lent or imitation j? 1 £_ i i x x j> -j. ± 1 an a. 
 
 stamps. false or fraudulent or counterfeit stamp, or who affixes to 
 
 any box containing cigars a stamp in the similitude or like- 
 ness of any stamp required to be used by the laws of the 
 United States, whether the same be a customs or internal- 
 revenue stamp, or who buys, receives, or has in his posses- 
 sion any cigars on which the tax to which they are liable has 
 not been paid, or who removes, or causes to be removed, 
 from any box any stamp denoting the tax on cigars, with 
 intent to use the same, or who uses, or permits any other 
 person to use, any stamp so removed, or who receives, buys, 
 
CIGARS. 263 
 
 sells, gives away, or has ia his possession any stamp so re- 
 moved, or who makes any other fraudulent use of any stamp 
 intended for cigars, or who removes from the place of man- 
 ufacture any cigars not properly boxed and stamped as re- 
 quired by law, shall be deemed guilty of a felony, and shall Penalt y- 
 be fined not less than one hundred dollars nor more than 
 one thousand dollars, and imprisoned not less than six 
 months nor more than three years. 
 
 Provided, That cigars packed expressly for export, and cigars packed 
 which shall be exported to a foreign country under the orexpo 
 restrictions and regulations prescribed by the Commissioner 
 of Internal Eevenue, and approved by the Secretary of the 
 Treasury, shall be exempt from the provisions of this sec- 
 tion, and also from the provisions of section thirty-three 
 hundred and ninety-three of the Eevised Statutes, requiring 
 a label to be affixed to each box. 
 
 The penalties for selling cigars not properly packed and 
 stamped apply also in the case of cigarettes. (United States v. 
 Mena, 29 Int. Rev. Rec, 190; United States v. Sapinkow, 90 Fed. 
 Rep., 654.) 
 
 Labels for cigars hearing a resemblance to customs stamps. 
 (30 Int. Rev. Rec, 301.) 
 
 Provisions as to peddlers of tobacco, snuff, and cigars. (See 
 under tobacco, § § 3381, 3382, 3383, 3384, p. 250.) 
 
 Sample packages containing either a less or a greater number 
 of cigars than denoted by the stamp affixed to the packages are 
 subject to forfeiture. — A manufacturer can not lawfully carry 
 on business on factory premises as a dealer in tobacco, snuff, or 
 cigars made at other manufactories. If he desires to buy and 
 sell products of other factories he must carry on such business 
 at some place separate from his factory premises. (Vol. 1, Treas. 
 Dec. (1899), No. 21257.) 
 
 No other brands except legal brands. (17 Int. Rev. Rec, 55.) 
 
 Using fraudulent or imitation stamps. (United States v. 
 Jacoby, 12 Blatch.,491.) 
 
 Cigars can not be taken out of boxes and repacked in the 
 same boxes again without new stamps. (United States v. 4,000 
 Cigars, 25 Int. Rev. Rec, 132.) 
 
 Other cases on this section, United States v. 76,125 Cigars (18 
 Fed. Rep., 147; 29 Int. Rev. Rec, 341; 22 Blatch.,353; 30 Int. 
 Rev. Rec, 279) ; United States v. Edwards (17 Int. Rev. Rec, 
 126). 
 
 Where a sheriff or constable removes cigars from a cigar fac- 
 tory without the same being properly boxed and stamped, and 
 sells the same unstamped, he is liable to the penalty pre- 
 scribed. — Instructions as to action in such cases (Vol. 1, Treas. 
 Dec, (1899), No. 21167.) 
 
 Stamps on boxes of cigars must be properly affixed and can- 
 celed to avoid liability to seizure. (Vol. 1, Treas. Dec. (1899), 
 No. 19063.) 
 
 Relative to canceling stamps. (See section 3445, p. 339.) 
 
 Sec. 3398. The absence of the proper revenue-stamp on Absence of 
 any box of cigars sold, or offered for sale, or kept for sale, or^nonplyment 
 shall be notice to all persons that the tax has not been of <»*■ 
 paid thereon, and shall be prima-facie evidence of the non- 
 payment thereof, and such cigars shall be forfeited to the 
 United States. 
 
 Section 3376 provides that every manufacturer or other person 
 who sells, or oft'ers for sale, any box or other package of tobacco, 
 snuff, or cigars, having affixed thereto any fraudulent, spurious, 
 imitation, or counterfeit stamp, or stamp that has been pre- 
 viously used, or sells from any such fraudulently stamped box 
 or package, or has in his possession any box or package as afore- 
 
264 CIGARS. 
 
 said, knowing the same to be fraudulently stamped, shall, for 
 each such offense, be fined not less than one hundred dollars nor 
 more than five hundred dollarB, and imprisoned for not less than 
 one year nor more than three years. 
 
 United States v. Edwards 17 Int. Kev. Rec, 126. 
 
 cigars maun- g EC . 3399. Whenever cigars of any description are inan- 
 BharesTcommi^ufactured, in whole or in part, upon commission or shares, 
 ho w's tam n ed aot ' or * ne material is furnished by one party and manufactured 
 by another, or the material is furnished or sold by one 
 party with an understanding or agreement with another 
 that the cigars are to be received in payment therefor, or 
 for any part thereof, the stamps required by law shall be 
 affixed by the actual maker before the cigars are removed 
 rraud, penalty, from the place of manufacturing. And in case of fraud on 
 the part of either of said parties in respect to said manu- 
 facture, or of any collusion on their part with intent to 
 defraud the revenue, such material and cigars shall be for- 
 feited to the United States; and every person engaged in 
 such fraud or collusion shall be fined not less than one 
 hundred dollars nor more than five thousand dollars, and 
 imprisoned for not less than six months nor more than 
 three years. 
 Forfeiture of Sec. 3400. Every manufacturer of cigars who removes 
 &™, p "c^ ro"tr£<> r sells any cigars without payment of the special tax as 
 ry to law, using a cigar manufacturer, or without having given bond as 
 a se e amps, e c. suc j^ or without the proper stamps denotingthe tax thereon ; 
 or who makes false or fraudulent entries of the manufac- 
 ture or sale of any cigars; or makes false or fraudulent 
 entries of the purchase or sale of leaf-tobacco, tobacco- 
 stems, or other material used in the manufacture of cigars; 
 or who affixes any false, forged, spurious, fraudulent, or 
 counterfeit stamp, or imitation of any stamp, required by 
 law to any box containing any cigars, shall, in addition to 
 the penalties elsewhere provided in this Title for such 
 offenses, forfeit to the United States all raw material and 
 manufactured or partly manufactured tobacco and cigars, 
 and all machinery, tools, implements, apparatus, fixtures, 
 boxes, barrels, and all other materials which shall be found 
 in his possession, or in his manufactory, and used in his 
 business as such manufacturer, together with his estate or 
 interest in the building or factory, and the lot or tract of 
 ground on which such building or factory is located, and 
 all appurtenances thereunto belonging. 
 
 See sections 3708 R. S., 5413, p. 392, and 5430 R. S. 
 
 Forfeiture of property used for fraudulent purposes, without 
 regard to ownership. (United States v. 230 Patented Machines, 
 Vol. 3 Treas. Dec. (1900), Int. Rev. No. 54.) 
 
 raiseiy repre- Sec 3401. Every person who sells or offers for sale any 
 
 have m feerf made cigars representing the same to have been manufactured 
 
 Se™ t0 July 2 °' and tne tax P aid thereon, P ri or to July twenty, eighteen 
 
 hundred and sixty-eight, when the same were not so manu- 
 
 Penaity. factured and the tax was not so paid, shall be liable to a 
 
 penalty of five hundred dollars for each offense, and shall 
 
 be deemed guilty of a misdemeanor, and shall be fined not 
 
CIGARS. 265 
 
 less than five hundred dollars nor more than five thousand 
 dollars, and imprisoned not less than six months nor more 
 than three years. 
 
 Sec. 3402. All cigars imported from foreign countries imported ci- 
 shall pay, in addition to the import duties imposed thereon, fjjjjj^ whenand 
 the tax prescribed by law for cigars manufactured in the by whom affixed. 
 United States, and shall have the same stamps affixed. The 
 stamps shall be affixed and canceled by the owner or 
 importer of the cigars while they are in the custody of the 
 proper custom-house officers, and the cigars shall not pass 
 out of the custody of such officers until the stamps have 
 been so affixed and canceled, but shall be put up in boxes 
 containing quantities as prescribed in this chapter for cigars 
 manufactured in the United States, before the stamps are 
 affixed. And the owner or importer of such cigars shall be 
 liable to all the penal provisions of this Title prescribed for 
 manufacturers of cigars manufactured in the United States. 
 Whenever it is necessary to take any cigars so imported to 
 any place other than the public stores of the United States, 
 for the purpose of affixing and canceling such stamps, the 
 collector of customs of the port where such cigars are 
 entered shall designate a bonded warehouse to which they 
 shall be taken, under the control of such customs officer 
 as such collector may direct. And every officer of customs 
 who permits any such cigars to pass out of his custody or 
 control, without compliance by the owner or importer 
 thereof with the provisions of this section relating thereto, 
 shall be deemed guilty of a misdemeanor, and shall be fined 
 not less than one thousand dollars nor more than five thou- 
 sand dollars, and imprisoned not less than six months nor 
 more than three years. 
 
 Relative to packing and stamping imported cigars : 
 
 Sec. 2804. No cigars shall be imported unless the same are 
 packed in boxes of not more than five hundred cigars in each 
 box; and no entry of any imported cigars shall be allowed of 
 less quantity than three thousand in a single package ; and all 
 cigars on importation shall be placed in public store or bonded 
 warehouse, and shall not bo removed therefrom until the same 
 shall have been inspected and a stamp affixed to each box indi- 
 cating such inspection, with the date thereof. And the Secre- 
 tary of the Treasury is hereby authorized to provide the requisite 
 stamps, and to make all necessary regulations for carrying the 
 above provisions of law into effect. 
 
 As to imported cigarettes, see section 3392 as amended, p. 258. 
 
 As to exportation of cigars, see under tobacco, section 3385, p. 
 251. 
 
 As to drawback on cigars. (§ 3386, p. 253.) 
 
 Instructions for stamping domestic cigars reimported. (27 
 Int. Rev. Kec, 398; 28i&«J.,303; 33 ibid., 151.) 
 
 Section 3377 as amended provides, "Thatscraps, cuttings, and 
 clippings of tobacco imported from any foreign country may, 
 after the proper customs duty has been paid thereon, be with- 
 drawn in bulk without the payment of the internal-revenue tax, 
 and transferred as material directly to the factory of a manu- 
 facturer of tobacco or snuff, or of a cigar manufacturer, under 
 such restrictions and regulations as shall be prescribed by the 
 Commissioner of Internal Revenue and approved by the Secre- 
 tary of the Treasury." 
 
 Sec. 3403. All cigars of every description, on hand after cigarsonhand 
 the first day of April, eighteen hundred and sixty nine, shall f/gg" A P ri1 *• 
 be taken to have been either manufactured or imported after 
 
266 CIGAES. 
 
 the passage of the internal-revenue act of July twentieth, 
 eighteen hundred and sixty-eight, and shall be stamped 
 accordingly. 
 ed^ci^ar^not Every person who sells or offers for sale any imported 
 packfd rS a n nd cigars, or cigars purporting or claimed to have been im- 
 qui™d ed by as iaw- ported, not put up in packages and stamped as provided 
 penalty. ' t>y this chapter, shall be fined not less than five hundred 
 
 dollars nor more than five thousand dollars, and be impris- 
 oned not less than six months nor more than two years. 
 Purchasing ci- Sec. 3404. Every person who purchases or receives for 
 
 ears not branded i . -i-ii j_ i t_jt j. j 
 
 Sratamped: pen- sale any cigar s which have not been branded or stamped 
 alt y- according to law, shall be liable to a penalty of fifty dollars 
 
 for each such offense. 
 Person who Sec. 3405. Every person who purchases or receives for 
 
 purchases or re- , . .e_ p j. i i j_ • i 
 
 ceives for sale ci- sale any cigars from any manufacturer who has not paid 
 tahT o n onditio C ns r " ttie s P ecm l tax shall be liable for each offense to a penalty 
 penalty. ' of one hundred dollars, and to a forfeiture of all the said 
 
 articles so purchased or received, or of the full value 
 thereof, 
 stamps on Sec. 3406. Whenever any stamped box containing cigars, 
 boJe^to be g d a e r cheroots, or cigarettes, is emptied, it shall be the duty of 
 for rL ed ieo P t eD e a to ty ^ e P erson in whose hands the same is to destroy utterly 
 the stamps thereon. Any person who willfully neglects 
 or refuses so to do shall, for each such offense, be fined not 
 exceeding fifty dollars and imprisoned not less than ten 
 days nor more than six months. And any person who 
 fraudulently gives away or accepts from another, or who 
 sells, buys, or uses for packing cigars, cheroots, or ciga- 
 rettes, any such stamped box, shall for each such offense be 
 fined not exceeding one hundred dollars and be imprisoned 
 enf'tiedstanr °d no * more t uan one year. Any revenue officer may destroy 
 cigar'box.* 11 ' 1 ^ any emptied cigar-box upon which a cigar-stamp is found. 
 
 Section 3315, as amended by section 5, act March 1, 1879, p. 195, 
 provides for restamping packages of cigars and cigarettes which 
 have been duly stamped but from which the stamps have been 
 lost or. destroyed by unavoidable accident. 
 
CHAPTER EIGHT. 
 
 OPIUM. 
 
 [Act of October 1, 1890 (26 Stat., 567).] 
 
 Sec. 
 
 36. Tax on opium manufactured in the 
 
 United States for smoking pur- 
 poses, ten dollars per pound. 
 
 37. Manufacturer shall file notices, inven- 
 
 tories, and bonds, keep books and 
 render returns, put up signs and 
 affix factory number, and conduct 
 his business under such regula- 
 tions as may be prescribed by 
 the Commissioner, with the 
 approval of the Secretary of the 
 Treasury. 
 
 38. Prepared smoking opium imported 
 
 into the United States to be 
 stamped before removal from 
 custom-house. Opium manu- 
 factured in the United States for 
 
 smoking purposes to be stamped 
 before removal from place of 
 manufacture. 
 
 39. Laws relating to stamps in case of 
 manufactured tobacco and snuff 
 to apply to the manufacture of 
 opium for smoking purposes as 
 iar as applicable. 
 
 40 (as amended,). Penalty of not more 
 than one thousand dollars and 
 imprisonment of not more than 
 one year for each and every 
 violation of law. All prepared 
 smoking opium not stamped to 
 be forfeited. 
 Duty on imported opium, act of July 
 24, 1897. 
 
 Sec. 36. Actof October 1,1890. (26 Stat., 567.) Thataninternal-^^""^"™ 
 revenue tax of ten dollars per pound shall be levied and for smoking pur- 
 collected upon all opium manufactured in the United States poses - 
 for smoking purposes; and no person shall engage in such 
 manufacture who is not a citizen of the United States and 
 who has not given the bond required by the Commissioner 
 of Internal Eevenue. 
 
 Sec. 37. That every manufacturer of such opium shall ^^iT^tu- 
 file with the collector of internal revenue of the district intories, b'onds, 
 which his manufactory is located such notices, inventories, arraigns 6 ' 11 " 18 ' 
 and bonds, shall keep such books and render such returns 
 of material and products, shall put up such signs and affix 
 such number to his factory, and conduct his business under 
 such surveillance of officers and agents as the Commissioner 
 of Internal Eevenue, with the approval of the Secretary of 
 the Treauury, may, by regulation, require. But the bond 
 required of such manufacturer shall be with sureties satis- 
 factory to the collector of internal revenue and in a penal b0 ^ nal 8um 
 sum of not less than five thousand dollars; and the sum of 
 said bond may be increased from time to time and addi- 
 tional sureties required .at the discretion of the collector or 
 under instructions of the Commissioner of Internal Eevenue. 
 
 Sec. 38. That all prepared smoking opium imported stamps. 
 into the United States shall, before removal from the cus- 
 tom-house, be duly stamped in such manner as to denote 
 that the duty thereon has been paid; and that all opium 
 manufactured in the United States for smoking purposes, 
 before being removed from the place of manufacture, 
 whether for consumption or storage, shall be duly stamped 
 
 267 
 
 of 
 
268 opium. 
 
 in such permanent manner as todeDote the payment of the 
 internal-revenue tax thereon. 
 32i8 C 3M5 8 3446 69 ' ® EC ' 39 - Tliat ^ e provisions of existing laws governing 
 the engraving, issue, sale, accountability, effacement, can- 
 cellation, and destruction of stamps relating to tobacco and 
 snuff, as far as applicable are hereby made to apply to 
 stamps provided for by the preceding section. 
 
 See sections 3369, p. 245 ; 3218, p. 103 ; 3445 and 3446, p. 339. 
 Penalty. SEC. 40, as amended by the act of March S, 1897. {29 Stat., $23.) 
 
 That a penalty of not more than one thousand dollars, or 
 imprisonment not more than one year, or both, in the dis- 
 cretion of the court shall be imposed for each and every 
 violation of the preceding sections of this act relating to 
 opium by any person or persons ; and all prepared smoking 
 opium wherever found within the United States without 
 
 Pursuant to stamps required by this act shall be forfeited, and may be 
 proTisK aec - gold t the highest bidder, pursuant to the provisions of sec- 
 tion thirty-four hundred and sixty, Revised Statutes, if not 
 
 Sale. valued as therein provided at over fire hundred dollars; but 
 
 if valued at more than five hundred dollars the sale shall be 
 made pursuant to the judgment of the court in the proceedings 
 for condemnation or forfeiture. 
 
 Regulations, series 7, No. 16. Concerning the tax on opium 
 manufactured, in the United States for smoking purposes. 
 
 The act of July 24, 1897 (30 Stat., 151) provided for duty on 
 imported opium as follows : 
 
 Section 1, paragraph 43. Opium, crude or unmanufactured, and 
 not adulterated, containing nine per centum and over of mor- 
 phia, one dollar per pound; morphia or morphine, sulphate of, 
 and all alkaloids or salts of opium, one dollar per ounce; aqueous 
 extract of opium, for medicinal uses, and tincture of, as lauda- 
 num, and other liquid preparations of opium, not specially 
 provided for in this Act, forty per centum ad valorem; opium 
 containing less than nine per centum of morphia, and opium 
 prepared for smoking, six dollars per pound ; hut opium pre- 
 pared for smoking and other preparations of opium deposited in 
 bonded warehouses shall not he removed therefrom without 
 payment of duties, and such duties shall not be refunded. 
 
CHAPTER NINE. 
 
 OLEOMARGARINE. 
 
 [Act of August 2, 1886 (24 Stat., 209).] 
 (This act took effect October 31, 1886.) 
 
 Sec. 
 
 1. Butter defined. 
 
 2. Oleomargarine defined. 
 
 3. Special taxes. 
 
 4. Penalties for nonpayment of special 
 
 taxes. 
 
 5. Manufacturer's notices, books, re- 
 
 turns, bonds, signs, etc. 
 
 6. Oleomargarine, how to be packed and 
 
 sold; penalty. 
 
 7. Manufacturer's labels, penalty for 
 
 failing to affix. 
 
 8. Tax, stamps, laws relative to stamps 
 
 for tobacco and snuff made to 
 apply. 
 
 9. Assessment of tax on oleomargarine 
 
 when removed without stamps. 
 
 10. Tax on imported oleomargarine; pen- 
 
 alty. Warehousing. 
 
 11. Penalty for receiving for sale un- 
 
 stamped oleomargarine. 
 
 12. Penalty for purchasing from a manu- 
 
 facturer who has not paid special 
 tax: forfeiture. 
 
 Sec. 
 
 13. Stamps on empty packages to be de- 
 
 stroyed ; penalty for failure ; deal- 
 ing in empty stamped packages. 
 
 14. Authority to employ chemists and 
 
 microscopists. 
 Commissioner to decide in contested 
 cases; appeal. 
 
 15. Forfeiture of unstamped oleomarga- 
 
 rine ; penalty for defacing or re- 
 moving stamps. 
 
 16. Oleomargarine removed for export. 
 
 17. Carrying on business as manufacturer 
 
 in fraud of the revenue ; penal- 
 ties and forfeitures. 
 
 18. Penalty for omitting things required 
 
 and for doing things forbidden. 
 
 19. Courts in which fines may be recov- 
 
 ered. 
 
 20. Commissioner to make regulations. 
 
 21. Date when act goes into effect ; stock 
 
 on hand. 
 41. Act October 1, 1890, wholesale dealers 
 to keep books. 
 
 Oleomargarine, 
 definition of. 
 
 AN ACT defining butter, also imposing a tax upon and regulating the 
 manufacture, sale, importation, and exportation of oleomargarine. 
 
 Sec. 1. That for the purposes of this act the word " but- ti( ^ u $ er ' aefini " 
 ter" shall be understood to mean the food product usually 
 known as butter, and which is made exclusively from milk 
 or cream, or both, with or without common salt, and with 
 or without additional coloring matter. 
 
 Sec. 2. That for the purposes of this act certain manu- 
 factured substances, certain extracts, and certain mixtures 
 and compounds, including such mixtures and compounds 
 with butter, shall be known and designated as "oleomar- 
 garine," namely : All substances heretofore known as oleo- 
 margarine, oleo, oleomargarine-oil, butterine,lardine, suine, 
 and neutral; all mixtures and compounds of oleomargarine, 
 oleo, oleomargarine-oil, butterine, lardine, suine, and neu- 
 tral ; all lard extracts and tallow extracts ; and all mixtures 
 and compounds of tallow, beef-fat, suet, lard, lard-oil, veg- 
 etable-oil, annotto, and other coloring matter, intestinal fat, 
 and offal fat made in imitation or semblance of butter, or 
 when so made, calculated or intended to be sold as butter 
 or for butter. 
 
 See construction of this 
 32 Int. Rev. Rec, 333.) 
 
 section. (18 Op. Atty. Gen. 
 
 269 
 
270 OLEOMARGARINE. 
 
 "Golden Beef Drippings" decided to be oleomargarine. (33 
 Int. Rev. Ree., 37.) 
 
 Butter to which vegetable or animal oils are added in con- 
 nection with annotto or other coloring matter regarded as oleo- 
 margarine. (34 Int. Rev. Rec, 397. ) 
 
 Oleomargarine. — The article "Fruit of the Meadow" taxable 
 as oleomargarine. (Vol. 1, Treas., Dec. (1898), No. 19478.) 
 
 The statute of Pennsylvania prohibiting the manufacture and 
 sale of oleomargarine declared to be constitutional. (Powell v. 
 Commonwealth of Pennsylvania, 127 U. S., 678; 34 Int. Rev. 
 Rec., 166.) 
 
 Act of Virginia prohibiting the sale of oleomargarine, gener- 
 ally, is an interference with interstate commerce, and unconsti- 
 tutional. (Ex parte Scott et ah (1895), 66 Fed. Rep., 45.) 
 
 Pennsylvania oleomargarine law, to the extentthatit prohibits 
 the introduction of oleomargarine from another State and its 
 sale in the original package, unconstitutional. (Schollenberger 
 v. Pennsylvania, 171 U. S., 1.) 
 
 New Hampshire law prohibiting the sale of oleomargarine 
 unless it is of a pink color unconstitutional. (Collins t>. New 
 Hampshire, 171 IT. S., 30.) 
 
 The oleomargarine law of August 2, 1886, is a revenue act by 
 its express terms, and with its penal provisions is to be liberally 
 construed; and the courts in construing it will not inquire into 
 the motives which led to its enactment. (Prather v. United 
 States, 9 Appeal Cases D. C, 82.) 
 
 Oleomargarine brought into a State can be sold in the original 
 packages independently of the provisions of the State statute, 
 and subject only to the provisions of the national statute. But 
 the instant an original package is opened and its contents ex- 
 posed for sale at retail, they thereby, to adopt the language of 
 the Supreme Court (135 U. S., 124), "become mingled with the 
 property of the State and subject in every respect to its law." 
 (In re Worthen (1891), U. S. Circuit Court S. D. Ohio, 58 Fed. 
 Rep., 467.) 
 
 One who sells oleomargarine in the original package as im- 
 ported into the State from another State, is not subject to arrest 
 under a law of the State in which this sale occurs entirely 
 forbidding the sale of oleomargarine, as bucIi statute is an un- 
 constitutional interference with interstate commerce. (Miune- 
 eotau. Gooch, U. S. Circuit Court, Dist. Minn. (1890), 44 Fed. Rep., 
 276.) 
 
 This act is, on its face, an act for levying taxes, and its primary 
 object must be assumed to be the raising of revenue. (In re 
 Kollock, 165 U. S., 526; 43 Int. Rev. Rec, 170.) 
 
 Sec. 3, imposing special taxes, will be found under that 
 head, section 3244, as amended, p. 121. 
 
 Sec. 4, penalties for failure to pay special tax. [See sec. 
 32426, p. 120.] 
 ii^fc^i'iTven 8 Sb 9- 5 - That ever y manufacturer of oleomargarine shall 
 tories,' books, file with the collector of internal revenue of the district in 
 on s,an signs. ^j^ n j s manufactory is located such notices, inventories, 
 and bonds, shall keep such books and render such returns 
 of materials and products, shall put up such signs and affix 
 such number to his factory, and conduct his business under 
 such surveillance of officers and agents as the Commissioner 
 of Internal Eevenue, with the approval of the Secretary of 
 the Treasury, may, by regulation, require. But the bond 
 required of such manufacturer shall be with sureties satis- 
 factory to the collector of internal revenue, and in a penal 
 sum of not less than five thousand dollars ; and the sum of 
 said bond may be increased from time to time, and addi- 
 tional sureties required at the discretion of the collector, 
 or under instructions of the Commissioner of Internal 
 Eevenue. 
 
OLEOMARGARINE. 
 
 271 
 
 Sec. 6. That all oleomargarine shall be packed by the in T JJ e £ e ^4^ 
 manufacturer thereof in firkins, tubs, or other wooden pack- packages, and 
 ages not before used for that purpose, each containing not S^^brandraf.' 
 less than ten pounds, and marked, stamped, and branded 
 as the Commissioner of Internal Eevenue, with the approval 
 of the Secretary of the Treasury, shall prescribe; and all 
 sales made by manufacturers of oleomargarine, and whole- 
 sale dealers in oleomargarine shall be in original stamped 
 packages. Eetail dealers in oleomargarine must sell only Eetail P aok - 
 from original stamped packages, in quantities not exceed- ag 
 ing ten pounds, and shall pack the oleomargarine sold by 
 them in suitable wooden or paper packages, which shall be 
 marked and branded as the Commissioner of Internal Eev- 
 enue, with the approval of the Secretary of the Treasury, 
 shall prescribe. Every person who knowingly sells or offers Penalty. 
 for sale, or delivers or offers to deliver, any oleomargarine 
 in any other form than in new wooden or paper packages 
 as above described, or who packs in any package any oleo- 
 margarine in any manner contrary to law, or who falsely 
 brands any package or affixes a stamp on any package 
 denoting a less amount of tax than that required by law, 
 shall be fined for each offense not more than one thousand 
 dollars, and be imprisoned not more than two years. 
 
 The definition of a retail dealer in oleomargarine, p. 130, must 
 be construed in connection with section 6, which says: "Retail 
 dealers in oleomargarine must sell only from original stamped 
 packages, in quantities not exceeding 10 pounds." 
 
 Retail dealers in oleomargarine are entitled to sell as much as 
 10 pounds of oleomargarine to one person at one sale, hut must 
 remove the oleomargariue from the original manufacturer's 
 package and put it up in another package properly marked. 
 (32 Int. Rev. Rec, 365.) 
 
 Retail dealers must sell from the original stamped package. 
 (34 Int. Rev. Rec, 17.) 
 
 In the trial of such an indictment it is sufficient for the Gov- 
 ernment to show that the article was sold in the defendant's 
 place of business in the usual and ordinary course of business, 
 whether it was sold by himself personally or by a clerk or em- 
 ployee. (Prather v. United States, 9 Appeal Cases, D. C, 82.) 
 
 Packing oleomargarine in paper. (32 Int. Rev. Rec, 397.) 
 
 No legal objection to using old boxes as materials for new 
 packages. (32 Int. Rev. Rec, 405.) 
 
 Oleomargarine must not be so packed as to conceal the marks, 
 brands, and stamps. (Letter to Collector Martin, January 22, 
 1891; 37 Int. Rev. Rec, 21.) 
 
 This section requires retail dealers to sell oleomargarine only 
 from the original stamped packages, "and to pack it in suitable 
 packages, marked and branded as the Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treasury, 
 shall prescribe," and imposes a specific penalty for its violation. 
 Held, That the required approval of the Department being merely 
 as to the kind of marks to be used, an indictment may be had 
 for neglect to conform therewith. (United States v. Eaton, 144 
 U. S., 677, distinguished; United States v. Ford, 50 Fed. Rep., 
 467.) 
 
 Regulations prescribed by the Commissioner of Internal Rev- 
 enue, with the approval of the Secretary of the Treasury, in 
 regard to marks and brands on packages of oleomargarine, are 
 authorized by law. They are matters of detail confided to the 
 Executive branch, the authority to make which is within the 
 competency of the legislative branch to confer. Courts will 
 take judicial notice of them. (Joseph Wilkins r. United States 
 (1899), 96 Fed. Rep., 837; Vol. 2, Treas. Dec, No. 21623.) 
 
272 OLEOMARGARINE. 
 
 Relative to marking, branding, and stamping packages of 
 oleomargarine. (Int. Rev. Circular No. 551, Vol. 3, Treas. Dec. 
 (1900), Int. Rev. No 31.) 
 
 Such power delegated to the Commissioner, with approval ot 
 the Secretary, involves no unconstitutional delegation of power 
 (1897). {In re Kollock, 165 U. S., 526, 43 Int. Rev. Rec, 170; 
 Prather v. United States, 9 Appeal Cases, D. C, 82.) 
 
 Label of maim- Sec. 7. That every manufacturer of oleomargarine shall 
 factum. securely affix, by pasting, on each package containing oleo- 
 
 margarine manufactured by him, a label on which shall be 
 printed, besides the number of the manufactory and the 
 district and State in which it is situated, these words: 
 "Notice.— The n anufacturer of the oleomargarine herein 
 contained has complied with all the requirements of law. 
 Every person is cautioned not to use either this package 
 again or the stamp thereon again, nor to remove the con- 
 tents of this package without destroying said stamp, under 
 
 Penalty for fail- the penalty provided by law in such cases." Every manu- 
 re to affix label. f acturer f oleomargarine who neglects to affix such label 
 to any package containing oleomargarine made by him, or 
 sold or offered for sale by or for him, and every person who 
 removes any such label so affixed from any such package, 
 shall be fined fifty dollars for each package in respect to 
 which such offense is committed. 
 
 Tax 2 cents per Sec. 8. That upon oleomargarine which shall be raanu- 
 poaud. factured and sold, or removed for consumption or use, there 
 
 shall be assessed and collected a tax of two cents per pound, 
 to be paid by the manufacturer thereof; and any fractional 
 part of a pound in a package shall be taxed as a pound. 
 The tax levied by this section shall be represented by cou- 
 
 stamps. pon stamps; and the provisions of existing laws governing 
 
 § 3369. the engraving, issue, sale, accountability, effacemeut, and 
 
 destruction of stamps relating to tobacco and snuff, as far 
 as applicable, are hereby made to apply to stamps provided 
 for by this section. 
 
 See sections 3369, p. 245 ; 3445, p. 339 ; and 3446, p. 339, relative 
 to stamps for tobacco, changes of stamps, etc. 
 
 Relative to refunding amounts paid for stamps on packages 
 returned to the manufactory and contents reused. (33 Int. Rev. 
 Rec, 93.) 
 
 Oleomargarine tax-paid stamps are issued in book form in 
 denominations of 10, 20, 30, 40, 50, 60, 70, 80, 90, and 100 pounds. 
 Each book contains 200 stamps and 1,800 coupons. 
 
 Assessment of Sec. 9. That whenever any manufacturer of oleomarga- 
 years" thm tw ° rme sells, or removes for sale or consumption, any oleomar- 
 garine upon which tbe tax is required to be paid by stamps, 
 without the use of the proper stamps, it shall be the duty 
 of the Commissioner of Internal Revenue, within a period, 
 of not more than two years after such sale or removal, upon 
 satisfactory proof, to estimate the amount of tax which has 
 been omitted to be paid, and to make an assessment there- 
 for and certify the same to the collector. The tax so assessed 
 shall be in addition to the penalties imposed by law for such 
 sale or removal. 
 Tax on im- Sec. 10. That all oleomargarine imported from foreign 
 garine. oleomar " countries shall, in addition to any import duty imposed on 
 the same, pay an internal-revenue tax of fifteen cents per 
 pound, such tax to be represented by coupon stamps as in 
 the case of oleomargarine manufactured in the United 
 
OLEOMARGARINE. 273 
 
 States. The stamps shall be affixed and canceled by the Affixing stamp, 
 owner or importer of the oleomargarine while it is in the 
 custody of the proper custom-house officers; and the oleo- 
 margarine shall not pass out of the custody of said officers 
 until the stamps have been so affixed and canceled, but 
 shall be put up in wooden packages, each containing not 
 less than ten pounds, as prescribed in this act for oleomar- 
 garine manufactured in the United States, before the 
 stamps are affixed: and the owner or importer of such oleo- 
 margarine shall be liable to the penal provisions of this act 
 prescribed for manufacturers of oleomargarine manufac- 
 tured in the United States. 
 
 Whenever it is necessary to take any oleomargarine so . warehousing 
 imported to any place other than the public stores of theXgaxlne. 
 United States for the purpose of affixing and canceling such 
 stamps, the collector of customs of the port where such oleo- 
 margarine is entered shall designate a bonded warehouse to 
 which it shall be taken, under the control of such customs 
 officer as such collector may direct ; and every officer of cus- 
 toms who permits any such oleomargarine to pass out of ^ e S^^ for 
 his custody or control without compliance by the owner or toms office/ ° D 
 importer thereof with the provisions of this section relating 
 thereto, shall be guilty of a misdemeanor, and shall be fined 
 not less than one thousand dollars nor more than five thou- 
 sand dollars, and imprisoned not less than six months nor 
 more than three years. 
 
 Every person who sells or offers for sale any imported p . 6na !'y {o i 
 oleomargarine, or oleomargarine purporting or claimed to stamped. 
 have been imported, not put up in packages and stamped 
 as provided by this act, shall be fined not less than live 
 hundred dollars nor more than five thousand dollars, and 
 be imprisoned not less than six months nor more than two 
 years. 
 
 Sec. 11. That every person who knowingly purchases or Penalty for 
 receives for sale any oleomargarine which has not been stamped™ 8 Ifnot 
 branded or stamped according to law shall be liable to a 
 penalty of fifty dollars for each such offense. 
 
 Sec. 12. That every person who knowingly purchases or Penalty for 
 
 „ . t n n , pun-baaing from 
 
 receives for sale any oleomargarine from any manufacturer manufacturer 
 who has not paid the special tax shall be liable for each ^°l^{^i. paid 
 offense to a penalty of one hundred dollars, and to a for- 
 feiture of all articles so purchased or received, or of the 
 full value thereof. 
 
 Sec. 13. That whenever any stamped package containing stamps on 
 oleomargarine is emptied, it shall be the duty of the person ages tl< to ^>e°de- 
 in whose hands the same is to destroy utterly the stamps stroyed. 
 thereon; and any person who willfully neglects or refuses 
 so to do shall for each such offense be fined not exceeding Penaityforfaii- 
 fifty dollars, and imprisoned not less than ten days nor ure ' 
 more than six months. 
 
 And any person who fraudulently gives away or accepts , selling, bny- 
 from another, or who sells, buys, or uses for packing oleo- limped'' ™ck y 
 margarine, any such stamped package, shall for each such ages; penalty. 
 offense be fined not exceeding one hundred dollars, and be 
 imprisoned not more than one year. 
 
 Any revenue officer may destroy any emptied oleomar- 
 garine package upon which the tax-paid stamp is found. 
 10228 18 
 
274 OLEOMARGARINE. 
 
 m"ro™o B Y 8 t8 3nd SBC - 14> That there Sha11 be in til6 0ffiC6 ° f tbe 0ommis " 
 
 sioner of Interual Revenue an analytical chemist and a 
 microscopist, who shall each be appointed by the Secretary 
 of the Treasury, and shall each receive a salary of two 
 thousand five hundred dollars per annum ; and the Commis- 
 sioner of Internal Revenue may, whenever in his judgment 
 the necessities of the service so require, employ chemists 
 and microscopists, to be paid such compensation as he may 
 deem proper, not exceeding in the aggregate any appro- 
 priation made for that purpose. 
 
 commission e r ^ n( j g^fo Commissioner is authorized to decide what sub- 
 to decide in con- , . 
 
 tested cases. stances, extracts, mixtures, or compounds which may be 
 submitted for his inspection in contested cases are to be 
 taxed under this act; and his decision in matters of taxa- 
 tion under this act shall be final. 
 snbstince'sbeing The Commissioner may also decide whether anysubstance 
 deleterious. made in imitation or semblance of butter, and intended for 
 human consumption, contains ingredients deleterious to the 
 public health; but in case of doubt or contest his decisions 
 Appeal. j n ^g j ass f cases ma y b e appealed from to a board 
 
 hereby constituted for the purpose, and composed of the 
 Surgeon-General of the Army, the Surgeon General of the 
 Navy, and the Commissioner (Secretary) of Agriculture; 
 and the decisions of this board shall be final in the premises. 
 
 See page 50 as to microscopist. 
 
 uMtlS P e U ti r pack f Sec - 15 - Tnat a11 packages of oleomargarine subject to 
 agesi also itdeie- tax under this act, that shall be found without stamps or 
 marks as herein provided, and all oleomargarine intended 
 for human consumption which contains ingredients ad- 
 judged, as hereinbefore provided, to be deleterious to the 
 public health, shall be forfeited to the United States, 
 mfvrng^stamps Any person who shall willfully remove or deface the 
 and brands. stamps, marks, or brands on a package containing oleomar 
 garine taxed as provided herein shall be guilty of a misde- 
 meanor, and shall be punished by a fine of not less than 
 one hundred dollars nor more than two thousand dollars, 
 and by imprisonment for not less than thirty days nor more 
 than six months. 
 tim8 P ° rt re s ula - Sec. 16. That oleomargarine may be removed from the 
 place of manufacture for export to a foreign country with- 
 out payment of tax or affixing stamps thereto, under such 
 regulations and the filing of such bonds and other security 
 as the Commissioner of Internal Revenue, with the approval 
 of the Secretary of the Treasury, may prescribe. Every 
 person who shall export oleomargarine shall brand upon 
 every tub, firkin, or other package containing such article 
 the word "oleomargarine", in plain Roman letters not less 
 than one-half inch square. 
 
 Regulations, Series 7, No. 9, revised. 
 
 penait^ncls'eo'f Sec. 17 - That whenever any person engaged in carrying 
 
 fraud "by manu- on the business of manufacturing oleomargarine defrauds, 
 
 factnrer. or attempts to defraud, the United States of the tax on the 
 
 oleomargarine produced by him, or any part thereof, he 
 
 shall forfeit the factory and manufacturing apparatus used 
 
 by him, and all oleomargarine and all raw material for the 
 
OLEOMARGARINE. 275 
 
 production of oleomargarine found in the factory and on 
 the factory premises, and shall be fined not less than five 
 hundred dollars nor more than five thousand dollars, and 
 be imprisoned not less than six months nor more than three 
 years. 
 
 Sec. 18. That if any manufacturer of oleomargarine, anv, F, en ^ lt >' f ? r 
 
 j i ,i J . , ,," „ ', V, failure to comply 
 
 dealer therein, or any importer or exporter thereof shall with regulations, 
 knowingly or willfully omit, neglect, or refuse to do, or et0 - 
 cause to be done, any of the things required by law in the 
 carrying on or conducting of his business, or shall do any- 
 thing by this act prohibited, if there be no specific penalty 
 or punishment imposed by any other section of this act for 
 the neglecting, omitting, or refusing to do, or for the doing 
 or causing to be done, the thing required or prohibited, he 
 shall pay a penalty of one thousand dollars; and if the 
 person so offending be the manufacturer of or a wholesale 
 dealer in oleomargarine, all the oleomargarine owned by 
 him, or in which he has any interest as owner, shall be 
 forfeited to the United States. 
 
 Seo. 19. That all fines, penalties, and forfeitures imposed fl] ^| c e °J 6ry of 
 by this act may be recovered in any court of competent 
 jurisdiction. 
 
 Sec. 20. That the Commissioner of Internal Revenue, Regulations. 
 with the approval of the Secretary of the Treasury, may 
 make all needful regulations for the carrying into effect of 
 this act. 
 
 United States v. Eaton (H4U. S., 677). 
 
 As to force of regulations, see note under section 321, p. 47. 
 Regulations concerning oleomargarine, Series 7, No. 9, revised. 
 
 Sec. 21. That this act shall go into effect on the nine- Act took effect 
 tieth day after its passage ; and all wooden packages con- 0otober 31 ' 1886 - 
 taining ten or more pounds of oleomargarine found on the 
 premises of any dealer on or after the ninetieth day suc- 
 ceeding the date of the passage of this act shall be deemed 
 to be taxable under section eight of this act, and shall be 
 taxed, and shall have affixed thereto the stamps, marks, 
 and brands required by this act or by regulations made 
 pursuant to this act; and for the purposes of securing the 
 affixing of the stamps, marks, and brands required by this 
 act, the oleomargarine shall be regarded as having been 
 manufactured and sold, or removed from the manufactory 
 for consumption or use, on or after the day this act takes 
 effect; and such stock on hand at the time of the taking stock on band, 
 effect of this act may be stamped, marked, and branded 
 under special regulations of the Commissioner of Internal 
 Revenue, approved by the Secretary of the Treasury; and 
 the Commissioner of Internal Revenue may authorize the 
 holder of such packages to mark and brand the same and 
 to affix thereto the proper tax-paid stamps. 
 
 Sec. 41. Actof October 1,1890. (26 Stat., 621.) That wholesale ^ ol ^ s a , le 
 dealers in oleomargarine shall keep such books and render m < argarin° e to 
 such returns in relation thereto as the Commissioner f kee P" ooks - 
 Interna] Revenue, with the approval of the Secretary of 
 the Treasury, may, by regulation, require, and such books 
 shall be open at all times to the inspection of any internal- 
 revenue officer or agent. 
 
CHAPTER TEN. 
 
 FILLED CHEESE. 
 [Act of June 6, 1896. (29 Stat., 253.)] 
 
 Sec. 
 1 and 2. Definitions. 
 
 3. Special taxes. 
 
 4. Penalties. 
 
 5. Manufacturers' notice, books, bonds, 
 
 etc. 
 6, 7, and 8. Marks, signs, label, stamps. 
 9 and 10. Tax on filled cheese. 
 11. Imported filled cheese. 
 
 Sec. 
 
 12 and 13. Penalties. 
 
 14. Destruction of stamps on empty 
 
 packages. 
 
 15. Scientific tests. 
 
 16 and 17. Relative to fines and for- 
 feitures. 
 
 18. Regulations authorized. 
 
 19. When act to take effect. 
 
 Definition of 
 cheese. 
 
 Definition of 
 filled, cheese. 
 
 Special taxes. 
 
 Manufacturers 
 defined. 
 
 Wholesali 
 dealer defined. 
 
 Retail dealer. 
 
 C ert ain sec- 
 tions R. S. made 
 applicable. 
 
 276 
 
 AN ACT Defining cheese, also imposing a tax upon and regulating the 
 manufacture, sale, importation, and exportation of " filled cheese." 
 
 Sec. 1. Act of June 6, 1896(89 Stat., 853). That for the purpose 
 of this Act, the word " cheese " shall be understood to mean 
 the food product known as cheese, and which is made from 
 milk or cream and without the addition of butter, or any 
 animal, vegetable, or other oils or fats foreign to such milk 
 or cream, with or without additional coloring matter. 
 
 Sec. 2. That for the purposes of this Act certain sub- 
 stances and compounds shall be known and designated as 
 "filled cheese," namely: All substances made of milk or 
 skimmed milk, with the admixture of butter, animal oils or 
 fats, vegetable or any other oils, or compounds foreign to 
 such milk, and made in imitation or semblance of cheese. 
 
 Sec. 3. That special taxes are imposed as follows: 
 
 Manufacturers of filled cheese shall pay four hundred 
 dollars for each and every factory per annum. Every 
 person, firm, or corporation who manufactures filled cheese 
 for sale shall be deemed a manufacturer of filled cheese. 
 Wholesale dealers in filled cheese shall pay two hundred 
 aud fifty dollars per annum. Every person, firm, or cor- 
 poration who sells or offers for sale filled cheese in the 
 original manufacturer's packages for' resale, or to retail 
 dealers as hereinafter defined, shall be deemed a wholesale 
 dealer in filled cheese. But any manufacturer of filled 
 cheese who has given the required bond and paid the 
 required special tax, and who sells only filled cheese of his 
 own production, at the place of manufacture, in the original 
 packages, to which the tax paid stamps are affixed, shall 
 not be required to pay the special tax of a wholesale dealer 
 in filled cheese on account of such sales. 
 
 Retail dealers in filled cheese shall pay twelve dollars per 
 annum. Every person who sells filled cheese at retail, not 
 for resale, aud for actual consumption, shall be regarded as a 
 retail dealer in filled cheese, and sections thirty-two hun- 
 dred and thirty-two, thirty-two hundred and thirty-three, 
 
PILLED CHEESE. 277 
 
 thirty-two hundred and thirty-four, thirty-two hundred and 
 thirty-five, thirty-two hundred and thirty-six, thirty-two 
 hundred and thirty-seven, thirty-two hundred and thirty- 
 eight, thirty-two hundred and thirty-nine, thirty-two hun- 
 dred and forty, thirty-two hundred and forty-one, thirty-two 
 hundred and forty-three of the Revised Statutes of the 
 United States are, so far as applicable, made to extend to 
 and include and apply to the special taxes imposed by this 
 section and to the persons, firms, or corporations upon whom 
 they are imposed : Provided, That all special taxes under Taxesduejuiy 
 this Act shall become due on the first day of July in every kg"™™™.™ " 
 year, or on commencing any manufacture, trade, or business 
 on which said tax is imposed In the latter case the tax 
 shall be reckoned proportionately from the first day of the 
 month in which the liability to the special tax commences 
 to the first day of July following. 
 
 Sec. 4. That every person, firm, or corporation who car- Penaityforvio- 
 ries on the business of a manufacturer of filled cheese ^by^anutac 
 without having paid the special tax therefor, as required turisr - 
 by law, shall, besides being liable to the payment of the 
 tax, be fined not less than four huudred dollars and not 
 more than three thousand dollars; and every person, firm, 
 or corporation who carries on the business of a wholesale— by wholesale 
 dealer in filled cheese without having paid the special tax er ' 
 therefor, as required by law, shall, besides being liable to 
 the payment of the tax, be fined not less than two hundred 
 and fifty dollars nor more than one thousand dollars; and 
 every person, firm, or corporation who carries on the busi- 
 ness of a retail dealer in filled cheese without having paid- b y retaildealer 
 the special tax therefor, as required by law, shall, besides 
 being liable for the payment of the tax, be fined not less 
 than forty nor more than five hundred dollars for each and 
 every offense. 
 
 Sec. 5. That every manufacturer of filled cheese shall Notices, inven- 
 file with the collector of internal revenue of the district tones, and bonds. 
 in which his manufactory is located such notices, inven- 
 tories, and bonds, shall keep such books and render such Boots and re- 
 returns of materials and products, shall put up such signs tu ™ 8, 
 and affix such number to his factory, and conduct his busi- 
 ness under such surveillance of officers and agents as the 
 Commissioner of Internal Revenue, with the approval of 
 the Secretary of the Treasury, may by regulation require. 
 But the bond required of such manufacturer shall be with Regulations. 
 sureties satisfactory to the collector of internal revenue, 
 and in a penal sum of not less than five thousand dollars; 
 and the amount of said bond may be increased from time 
 to time, and additional sureties required, at the discretion 
 of the collector or under instructions of the Commissioner 
 of Internal Revenue. Any manufacturer of filled cheese Penalty. 
 who fails to comply with the provisions of this section or 
 with the regulations herein authorized, shall be deemed 
 guilty of a misdemeanor and upon conviction thereof shall 
 be fined not less than five hundred nor more than one 
 thousand dollars. 
 
 Sec. 6. That filled cheese shall be packed by the manu- Marks.stamps, 
 facturers in wooden packages only, not before used for that and brancls - 
 
278 
 
 FILLED CHEESE. 
 
 Penalty. 
 
 purpose, and marked, stamped, and branded with the words 
 "filled cheese" in black-faced letters not less than two 
 inches in length, in a circle iu the center of the top aud 
 bottom of the cheese; and in black-faced letters of not less 
 than two inches in length in line from the top to the bottom 
 of the cheese, on the side in four places equidistant from 
 each other; and the package containing such cheese shall 
 be marked in the same manner, and in the same number of 
 places, and in the same description of letters as above pro- 
 vided for the marking of the cheese; and all sales or con- 
 signments made by manufacturers of filled cheese to whole- 
 sale dealers in filled cheese or to exporters of filled cheese 
 Retail dealers sna U De in original stamped packages. Retail dealers in 
 to sen only trom filled cheese shall sell only from original stamped packages, 
 original pack- an) j g^n pack the filled cheese when sold in suitable wooden 
 or paper packages, which shall be marked and branded in 
 accordance with rules and regulations to be prescribed by 
 the Commissioner of Internal Eevenue with the approval 
 of the Secretary of the Treasury. Every person who know- 
 ingly sells or offers to sell, or delivers or offers to deliver, 
 filled cheese in any other form than in new wooden or paper 
 packages, marked and branded as hereinbefore provided 
 and as above described, or who packs in any package or 
 packages filled cheese in any maimer contrary to law, or 
 who falsely brands any package or affixes a stamp on any 
 package denoting a less amount of tax than that required 
 by law, shall upon conviction thereof be fined for each and 
 every offense not less than fifty dollars and not more than 
 five hundred dollars or be imprisoned not less than thirty 
 days nor more than one year. 
 
 Sec. 7. That all retail and wholesale dealers in filled 
 cheese shall display in a conspicuous place in his or their 
 salesroom a sign bearing the words "Filled cheese sold 
 here" in black-faced letters not less than six inches in 
 length, upon a white ground, with the name and number 
 of the revenue district in which his or their business is con- 
 ducted; and any wholesale or retail dealer in filled cheese 
 who fails or neglects to comply with the provisions of this 
 section shall be deemed guilty of a misdemeanor, and shall 
 Penalty. on conviction thereof be fined for each and every offense 
 not less than fifty dollars and not more than two hundred 
 dollars. 
 
 Sec. 8. That every manufacturer of filled cheese shall 
 securely affix, by pasting on each package containing filled 
 Label. cheese manufactured by him, a label on which shall be 
 
 printed, besides the number of the manufactory and the 
 district and state in which it is situated, these words: 
 "Notice. — The manufacturer of the filled cheese herein con- 
 tained has complied with all the requirements of the law. 
 Every person is cautioned not to use either this package 
 again or the stamp thereon again, nor to remove the con- 
 tents of this package without destroying said stamp, under 
 the penalty provided by law in such cases." Every manu- 
 facturer of filled cheese who neglects to affix such label to 
 any package containing filled cheese made by him or sold 
 or offered for sale by or for him, and every person who 
 removes any such label so affixed from any such package, 
 
 Sign. 
 
FILLED CHEESE. 279 
 
 shall be fined fifty dollars for each package in respect to Penalty. 
 which such offense is committed. 
 
 Sec. 9. That upon all filled cheese which shall be manu- 
 factured there shall be assessed and collected a tax of one 
 cent per pound, to be paid by the manufacturer thereof; 
 and any fractional part of a pound in a package shall be 
 taxed as a pound. The tax levied by this section shall be T g x represent- 
 represented by coupon stamps ; and the provisionsof exist- stamps. oupo " 
 ing laws governing the engraving, issue, sale, accountabil- 
 ity, effacement, and destruction of stamps relating to 
 tobacco and snuff, as far as applicable, are hereby made to Laws made ap- 
 apply to stamps provided for by this section. i*oaWe. 
 
 See sections 3369, p. 245, 3218, p. 103, 3445 and 3446, p. 339> 
 Revised Statutes. 
 
 Sec. 10. That whenever any manufacturer of filled cheese 
 sells or removes for sale or consumption any filled cheese 
 upon which the tax is required to be paid by stamps, without 
 paying such tax, it shall be the duty of the Commissioner commissioner 
 of internal Revenue, within a period of not more than two can a8sess tax ' 
 years after such sale or removal, upon satisfactory proof, 
 to estimate the amount of tax which has been omitted to be 
 paid and to make an assessment therefor and certify the 
 same to the collector. The tax so assessed shall be in addi- 
 tion to the penalties imposed by law for such sale or removal. 
 
 Sec. 11. That all filled cheese as herein defined imported 
 from foreign countries shall, in addition to any import duty imported mied 
 imposed on the same, pay an internal-revenue tax of eight oIiee8e ' 
 cents per pound, such tax to be represented by coupon 
 stamps; and such imported filled cheese and the packages 
 containing the same shall be stamped, marked, and branded, 
 as in the case of filled cheese manufactured in the United 
 States. 
 
 Sec. 12. That any person who knowingly purchases or 
 receives for sale any filled cheese which has not been branded 
 or stamped according to law, or which is contained in pack- 
 ages not branded or marked according to law, shall be lia- Penalty. 
 ble to a penalty of fifty dollars for each such offense. 
 
 Sec. 13. That every person who knowingly purchases or 
 receives for sale any filled cheese from any manufacturer 
 or importer who has not paid the special tax herein pro- 
 vided for shall be liable, for each offense, to a penalty of Penalty. 
 one hundred dollars and to a forfeiture of all articles so pur- 
 chased or received, or of the full value thereof. 
 
 Sec. 14. That whenever any stamped package contain- d s *J™p 8 ^° £« 
 ing filled cheese is emptied it shall be the duty of the person empty packages! 
 in whose hands the same is to destroy the stamps thereon; 
 and any person who willfully neglects or refuses so to do 
 shall, for each such offense, be fined not exceeding fifty 
 dollars or imprisoned not less than ten days nor more than 
 six months. 
 
 Sec. 15. That the Commissioner of Internal Revenue is 
 authorized to have applied scientific tests, and to decide scientMc tests. 
 whether any substances used in the manufacture of filled 
 cheese contain ingredients deleterious to health. But in 
 case of doubt or contest his decision in this class of cases 
 may be appealed from to a board hereby constituted for the Appeal board. 
 
280 FILLED CHEESE. 
 
 purpose, and composed of the Surgeon -General of the Army, 
 the Surgeon-General of the Navy, and the Secretary of Agri- 
 culture, and the decision of this board shall be final in the 
 premises. 
 
 Forfeit™. Sec. 16. That all packages of filled cheese subject to tax 
 
 under this Act that shall be found without stamps or marks 
 as herein provided, and all filled cheese intended for human 
 consumption which contains ingredients adjudged as here- 
 inbefore provided to be deleterious to the public health, shall 
 be forfeited to the United States. 
 
 rines, penal- Sec. 17. That all fines, penalties, and forfeitures imposed 
 ur!s. and forieit 'by this Act may be recovered in any court of competent 
 jurisdiction. 
 
 Regulations. Sec. 18. That the Commissioner of Internal Revenue, 
 with the approval of the Secretary of the Treasury, shall 
 make all needful regulations for the carrying into effect the 
 provisions of this Act. 
 
 Regulations, Series 7, No. 22. Relative to filled cheese. 
 
 ^effect 3,0 * *° ® EC * ^" ^hat tQ i s - A - ct shall go into effect on the nine- 
 tieth day after its passage, and all wooden packages con- 
 taining ten or more pounds of filled cheese found on the 
 premises of any dealer on and after the ninetieth day suc- 
 ceeding the date of the passage of this Act, shall be deemed 
 to be taxable under section nine of this Act, and shall be 
 taxed, and shall have affixed thereto the stamps, marks, and 
 brands required by this Act or by regulations made pur- 
 suant to this Act; and for the purpose of securing the affix- 
 ing of the stamps, marks, and brands required by this Act, 
 the filled cheese shall be regarded as having been manu- 
 factured and sold or removed from the manufactory for con- 
 sumption or use on or after the day this Act takes effect; 
 and such stock on hand at the time of the taking effect of 
 this Act may be stamped, marked, and branded under spe- 
 cial regulations of the Commissioner of Internal Eevenue, 
 approved by the Secretary of the Treasury ; and the Com- 
 missioner of Internal Revenue may authorize the hmder of 
 such packages to mark and brand the same and to affix 
 thereto the proper tax paid stamps. 
 
CHAPTER ELEVEN. 
 
 MIXED FLOUR. 
 
 [Section 35 to 49, act of June 13, 1898. (30 Stat. 448.)] 
 
 (In effect August 12, 1898.) 
 
 Re- 
 
 Sec. 
 
 43. Penalty and forfeiture. 
 
 44. Removal for export. 
 
 45. Destruction of stamps on empty 
 
 packages; penalty. 
 
 46. Penalties recoverable. 
 
 47. Regulations. Additional clerks and 
 
 agents. 
 
 48. Penalty for subsequent violations. 
 
 49. Date when act takes effect. 
 
 Sec. 
 
 35. Mixed flour denned. 
 
 36. Special tax. 
 
 37. Marks and brands ; penalty. 
 
 38. Packages; penalty. 
 
 39. Label; penalty. 
 
 40. Tax, stamps, laws applicable. 
 
 packed flour; penalty. 
 
 41. Assessment of tax on mixed flour 
 
 when removed without stamps. 
 
 42. Tax on imported mixed flour; pen- 
 
 alty. 
 
 Sec. 35. That for the purposes of this Act the words fin ^ xedflourde ' 
 "mixed flour" shall be understood to mean the food prod- 
 uct made from wheat mixed or blended in whole or in part 
 with any other grain or other material, or the manufac- 
 tured product of any other grain or other material than 
 wheat. 
 
 To constitute mixed flour the principal constituent of the 
 mixture must be wheat flour. (Circular No. 188, Int. Rev. No. 
 514, Oct. 18, 1898; Vol. 2 Treas. Dec, No. 20203.) 
 
 Sec. 36. That every person, firm, or corporation, before special tax. 
 engaging in the business of making, packing, or repacking 
 mixed flour, shall pay a special tax at the rate of twelve 
 dollars per annum, the same to be paid and posted in 
 accordance with the provisions of sections thirty-two hun- 
 dred and forty-two and thirty two hundred and thirty-nine 
 of the Revised Statutes, and subject to the fines and penal- 
 ties therein imposed for any violation thereof. 
 
 Sec. 37. That every person, firm, or corporation making, Marks and 
 packing, or repacking mixed flour shall plainly mark r braild9 - 
 brand each package containing the same with the words 
 "mixed flour" in plain black letters not less than two 
 inches in length, together with the true weight of such 
 package, the names of the ingredients composing the same, ' 
 the name of the maker or packer, and the place where 
 made or packed. In addition thereto, such maker or 
 packer shall place in each package a card not smaller than 
 two inches in width by three inches in length, upon which 
 shall be printed the words " mixed flour," together with the 
 names of the ingredients composing the same, and the name 
 of the maker or packer, and the pla<e where made or 
 packed. Any person, firm, or corporation making, pack- 
 ing, or repacking mixed flour hereunder, failing to comply 
 
 281 
 
282 
 
 MIXED FLOUR. 
 
 Penalty. 
 
 Packages. 
 Penalty. 
 
 Label. 
 
 with the provisions of this section, shall be deemed guilty 
 of a misdemeanor, and upon conviction shall be punished 
 by a flue of not less than two hundred and fifty dollars 
 and not more than five hundred dollars, or be imprisoned 
 not less than sixty days nor more than one year. 
 
 Sec. 38. That all sales and consignments of mixed flour 
 shall be in packages not before used for that purpose; and 
 every person, firm, or corporation knowingly selling or 
 offering for sale any mixed flour in other than marked and 
 branded packages, as required by the provisions of this 
 Act relating to the manufacture and sale of mixed flour, or 
 who packs in any package or packages any mixed flour in 
 any manner contrary to the provisions relatingtothe manu- 
 facture and sale of mixed flour of this Act, or who falsely 
 marks or brands any package or packages containing mixed 
 flour, or unlawfully removes such marks or brands, shall, 
 for each such offense, be punished by a fine of not less than 
 two hundred and fifty dollars and not more than five hun- 
 dred dollars, or by imprisonment not less than thirty days 
 nor more than one year. 
 
 Sec. 39. That in addition to the branding and marking 
 of mixed flour as herein provided, there shall be affixed to 
 the packages containing the same a label in the following 
 words : " Notice. — The (manufacturer or packer, as the case 
 may be) of the mixed flour herein contained has complied 
 with all the requirements of law. Every person is cau- 
 tioned not to use this package or label again or to remove 
 the contents without destroying the revenue stamp thereon, 
 under tue penalty prescribed by law in such cases." Every 
 person, firm, or corporation failing or neglecting to aflix 
 such label to any package containing mixed flour made or 
 packed by him or them, or who removes from any such 
 package any label so affixed, shall, upon conviction thereof, 
 be fined not less than fifty dollars for each label so removed.. 
 
 Regulation concerning the placing of caution labels upon 
 packages of mixed flour. (Dept. Cir. No. 73 ; Int. Rev. No. 533, 
 May 17, 1899; Vol. 1, Treas. Dec, No. 21168; Series 7, No. 25, 
 p. 14.) 
 
 Regulation concerning the placing oi a card, label, or other 
 printed matter inside of package of mixed flour. (Dept. Cir. 
 No. 189; Int. Rev. No. 515, Oct. 18, 1898; Vol. 2, Treas. Dec, 
 No. 20204; Series 7, No. 25, p. 13.) 
 
 Sec. 40. That barrels or other packages in which mixed 
 flour may be packed shall contain not to exceed one hun- 
 dred and ninety-six pounds; that upon the manufacture 
 and sale of mixed flour there shall be levied a tax of four 
 cents per barrel or other package containing one hundred 
 and ninety-six pounds or more than ninety-eight pounds; 
 two cents on every half barrel or other package contaiuing 
 ninety-eight pounds or more than forty-nine pounds; one 
 cent on every quarter barrel or other package containing 
 forty-nine pounds or more than twenty four and one-half 
 pounds; and one half cent on every one-eighth barrel or 
 other package containing twenty- four and a half pounds or 
 less, to be paid by the person, firm, or corporation making 
 stamps, iaw 8 or packing said flour. The tax levied by this section shall 
 be represented by coupon stamps, and the provisions of 
 existing laws governing the engraving, issue, sale, accounta- 
 
 Penalty. 
 
 appl 
 
MIXED FLOUR. 
 
 283 
 
 Penalty. 
 
 bility, eff'acement, and destruction of stamps relating to 
 tobacco and snuff shall, so far as applicable, be made to 
 apply to stamps provided iu this section : Provided, That 
 when mixed flour, on the manufacture and sale of which 
 the tax herein imposed has been paid, is sold and then re- Eepackednour. 
 packed without the addition of any other material, such 
 repacked flour shall not be liable to any additional tax ; 
 but the packages containing such repacked flour shall be 
 branded or marked as required by the provisions of section 
 thirty-seven of this Act, and shall contain the card pro- 
 vided for in section thirty-seven hereof; and in addition 
 thereto the person, firm, or corporation repacking mixed 
 flour shall place on the packages containing the same a 
 label in the following words: "Notice. — The contents of 
 this package have been taken from a regular statutory 
 package, upon which the tax has been duly paid." Any 
 person violating the provisions of this section shall, upon 
 conviction thereof, be punished by a fine of not less than 
 two hundred and fifty dollars and not more than five hun- 
 dred dollars, or by imprisonment not to exceed one year. 
 
 Sec. 41. That whenever any person, firm, or corporation 
 sells, consigns, or removes for sale, consignment, or con- 
 sumption any mixed flour upon which the tax required by 
 this Act has not been paid, it shall be the duty of the 
 Commissioner of Internal Revenue, for a period of not 
 more than one year after such sale, consignment, or re- 
 moval, upon satisfactory proof, -to estimate the amount of 
 tax which should have been paid, and to make an assess- 
 ment therefor and certify the same to the collector of the 
 proper district. The tax so assessed shall be in addition 
 to the penalties imposed by this Act for an unauthorized 
 sale or removal. 
 
 Sec. 42. That all mixed flours, imported from foreign 
 countries, shall, in addition to any import duties imposed 
 thereon, pay an internal-revenue tax equal in amount to 
 the tax imposed under section forty of this Act, such tax 
 to be represented by coupon stamps, and the packages con- 
 taining such imported mixed flour shall be marked, branded, 
 labeled, and stamped as iu the case of mixed flour made 
 or packed in the United States. Any person, firm, or cor- 
 poration purchasing or receiving for sale or repacking any 
 such mixed flour which has not been branded, labeled, or 
 stamped, as required by this Act, or which is contained in 
 packages which have not been marked, branded, labeled, 
 or stamped, as required by this Act, shall, upon conviction, 
 be fined not less than fifty dollars nor more than five hun- 
 dred dollars. 
 
 Sec. 43. That any person, firm, or corporation knowingly 
 purchasing or receiving for sale or for repacking and resale 
 any mixed flour from any maker, packer, or importer, who 
 has not paid the tax herein provided, shall, for each offense, 
 be fined not less than fifty dollars, and forfeit to the United 
 States all the articles so purchased or received, or the full 
 value thereof. 
 
 Sec. 44. That mixed flour may be removed from the 
 place of manufacture or from the place where packed for 
 export to a foreign country without payment of tax or affix- 
 
 Assessment. 
 
 Importedmixed 
 flour. 
 
 Penalty. 
 
 Penalty 
 , forfeiture. 
 
 arid 
 
 Removal for 
 export. 
 
284 MIXED FLOUR. 
 
 iug stamps or label thereto, under such regulation and the 
 filing of such bond and other security as the Commissioner 
 of Internal Revenue, with the approval of the Secretary of 
 the Treasury, may prescribe. Every person, firm, or cor- 
 poration who shall export mixed flour shall plainly mark on 
 each package containing the same the words "mixed flour," 
 and the names of the ingredients composing the same, the 
 name of the maker or packer, and the place where made or 
 packed, in accordance with the provisions of sections 
 thirty-six to forty-five, inclusive, of this Act. 
 
 Regulations, Series 7, No. 25, Supplement No. 1 : Concerning 
 exportation of mixed flour. 
 
 stamp™ *"" 1 ° f Sec. 45. That whenever any package containing mixed 
 flour is emptied it shall be the duty of the person in whose 
 possession it is to destroy the stamp thereon. Any person 
 disposing of such package without first having destroyed 
 the stamp or mark or marks thereon shall, upon conviction, 
 be punished by a fine not exceeding the sum of twenty-five 
 
 Penalties re- hilars. 
 
 coverabie. Sec. 46. That all fines, penalties, and forfeitures imposed 
 
 by section thirty- six to section forty-five, both inclusive, of 
 this Act may be recovered in any court of competent juris- 
 
 Re ulations diction. 
 
 Sec. 47. That the Commissioner of Internal Eevenue, 
 with the approval of the Secretary of the Treasury, shall 
 make all needful rules and regulations for carrying into 
 effect the provisions relating to the manufacture and sale 
 of mixed flour, beiug section thirty-five to section forty- 
 nine, both inclusive, of this Act, and the said Commissioner 
 of Internal Eevenue, by and with the approval of the Sec- 
 retary of the Treasury, for the purpose of carrying said last- 
 . mentioned provisions of this Act into effect, is hereby 
 c urk^* 1 ° n a d authorized to employ such additional clerks and agents as 
 agents. ma y De necessary for that purpose, not to exceed twenty 
 
 in number. 
 
 Regulations concerning mixed flour. — Series 7, No. 25. 
 
 subsequent v°o^ Sec. 48. That any person, firm, or corporation found 
 lations. guilty of a second or any subsequent violation of any of the 
 
 provisions of section thirty-six to section forty-five, both 
 inclusive, relating , to the manufacture and sale of mixed 
 flour as aforesaid, of this Act shall, in addition to the pen- 
 alties herein imposed, be imprisoned not less than thirty 
 days nor more than ninety days. 
 efie'c't* 6 ° f taking ^ E0 " 49- That tne provisions of this Act relating to the 
 manufacture and sale of mixed flour shall take effect and 
 be in fo.rce sixty days from and after the date of the pas- 
 sage of this Act; and all packages of mixed flour found on 
 the premises of any person, firm, or corporation on said 
 day, who has made, packed, or repacked the same, on which 
 the tax herein authorized has not been paid, shallbe deemed 
 taxable under the provisions of section thirty-six to section 
 forty-five, both inclusive, of this Act, and shall be taxed 
 and have affixed thereon such marks, brands, labels, and 
 stamps as required by the provisions of said sections or by 
 the rules and regulations prescribed by the Commissioner 
 of Internal Eevenue, under authority of this Act. 
 
CHAPTER TWELVE. 
 
 LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. 
 
 [Sections 29 and 30. Act of June 13, 1898. (30 Stat., 464.;] 
 
 Sec. 
 
 29. Who are Nubject to the tax. 
 Rate of tax. 
 
 30. Tax a lien for twenty years. 
 By whom payable. 
 Returns; receipts. 
 
 Sec. 
 
 30. In case of refusal or neglect. 
 
 Proceedings ; collector to make list, 
 
 etc. 
 Penalty for refusal to exhibit records, 
 etc. 
 
 LEGACIES AND DISTRIBUTIVE SHARES OP PERSONAL 
 PROPERTY. 
 
 SEC. 29. Act of June IS, 1898. (SO Stat., 464.) That any person d Legacies^ ^ and 
 
 or persons having in charge or trust, as administrators, shareswhere'the 
 executors, or trustees, any legacies or distributive shares ™ 1 'i,ai noU p I ' r t op f 
 arising from personal property, where the whole amount of erty ieit exceeds 
 such personal property as aforesaid shall exceed the sum of $10 '° 00 - 
 ten thousand dollars in actual value, passing, after the pas- 
 sage of this Act, from anyperson possessed of such property, 
 either by will or by the intestate laws of any State or Ter- 
 ritory, or any personal property or interest therein, trans- 
 ferred oy deed, grant, bargain, sale, or gift, made or intended 
 to take eflect in possession or enjoyment after the death of 
 the grantor or bargainer, to any person or persons, or to any 
 body or bodies, politic or corporate, in trust or otherwise, ' 
 shall be, and hereby are, made subject to a duty or tax, to 
 be paid to the United States, as follows — that is to say: 
 Where the whole amount of said personal property shall 
 exceed in value ten thousand and shall not exceed in value 
 the sum of twenty-five thousand dollars the tax shall be: 
 
 First. Where the person or persons entitled to any bene- Lineal issue or 
 ficial interest in such property shall be the lineal issue or Mother orelst^: 
 lineal ancestor, brother, or sister to the person who died 
 possessed of such property, as aforesaid, at the rate of 
 seventy-five cents for each and every hundred dollars of 
 the clear value of such interest in such property. 
 
 Second. Where the person or persons entitled to any Descendant of 
 beneficial interest in such property shall be the descendant ter. rother ° r 818 
 of a brother or sister of the person who died possessed, as 
 aforesaid, at the rate of one dollar and fifty cents for 
 each and every hundred dollars of the clear value of such 
 interest. 
 
 Third. Where the person or persons entitled to any bene- te f JJf^ {£ther 
 ficial interest in such property shall be the brother or or mother or a 
 sister of the father or mother, or a descendant of a brother desoendant - 
 or sister of the father or mother, of the person who died 
 possessed as aforesaid, at the rate of three dollars for 
 
 285 
 
286 LEGACIES AND DISTEIBUTIVE SHARES. 
 
 each and every hundred dollars of the clear value of such 
 
 interest. 
 
 Brother or sis- Fourth. Where the person or persons entitled to any ben- 
 
 fether^r fn£i eficial interest in such property shall be the brother or sister 
 
 mother. f the grandfather or grandmother, or a descendant of the 
 
 brother or sister of the grandfather or grandmother, of the 
 
 person who died possessed as aforesaid, at the rate of four 
 
 dollars for each and every hundred dollars of the clear value 
 
 of such interest. 
 
 Any other de- Fifth. Where the person or persons entitled to any bene- 
 
 gree of collateral „ . ' r J ~ 
 
 consanguinity or flcial interest in such property shall be m any other degree 
 or'a^odvpoli'tic °f collateral consanguinity than is hereinbefore stated, or 
 or corporate. shall be a stranger in blood to the person who died pos- 
 sessed, as aforesaid, or shall be a body politic or corporate, 
 at tbe rate of five dollars for each and every hundred dol- 
 wtfeexem n t l 0I l ars of the clear value of such interest: Provided, That all 
 legacies or property passing by will, or by the laws of any 
 Stateor Territory, tohusbandor wifeof the person (who) died 
 possessed, as aforesaid, shall be exempt from tax or duty, 
 wbenthewhoie Where the amount or value of said property shall exceed 
 tdbution is over the sum of twenty five thousand dollars, but shall not ex- 
 over $°ioo ooo ""* cee< ^ * ne sum or vaule ot " one hundred thousand dollars, the 
 rates of duty or tax above set forth sh all be multiplied by one 
 over $ioo,ouo and one-half; and where the amount or value of said prop- 
 $5oo i oo n o° t over erty shall exceed the sum of one hundred thousand dollars, 
 but shall not exceed the sum of five hundred thousand dol- 
 ovor $500,000 lars, such rates of duty shall be multiplied by two; and 
 $°ooo,oo°o! ovei where the amount or value of said property shall exceed 
 the sum of five hundred thousand dollars, but shall not ex- 
 ceed the sum of one million dollars, such rates of duty shall 
 be multiplied by two and one-half; and where the amount 
 over$i,ooo,ooo. r value of said property shall exceed the sum of one million 
 dollars, such rates of duty shall be multiplied by three. 
 
 Op. Atty. Gen., construing section 29. January 5, 1899. (Vol. 
 1, Treaa. Dec. (1899), No. 20545.) 
 
 Legacy tax accrues where -the whole amount of personal 
 property left for distribution, after payment of legal debts and 
 expenses, exceeds the sum of $10,000, without regard to the 
 amount or value oi each legacy or share. (Vol. 2, Treas. Dec. 
 (1899), No. 21649.) 
 
 Tax a lien for Sec 30. That the tax or duty aforesaid shall be a lien 
 twenty years. an( ^ cnar g e u p n the property of every person who may die 
 as aforesaid for twenty years, or until the same shall, within 
 that period, be fully paid to and discharged by the United 
 Tax must be States ; and every executor, administrator, or trustee, be- 
 etc^bJioredistei' fore payment and distribution to the legatees, or any par- 
 bntmn. ties entitled to beneficial interest therein, shall pay to the 
 
 collector or deputy collector of the district of which the de- 
 ceased person was a resident the amount of the duty or tax 
 assessed upon such legacy or distributive share, and shall 
 also make and render to the said collector or deputy col- 
 scheduie, list, lector a schedule, list, or statement, in duplicate, of the 
 dup 8 iicate"to be amount of such legacy or distributive share, together with 
 made and ren- the amount of duty which has accrued, or shall accrue, 
 dered. thereon, verified by his oath or affirmation, to be adminis- 
 
 tered and certified thereon by some magistrate or officer 
 having lawful power to administer such oaths, in such 
 
LEGACIES AND DISTRIBUTIVE SHARES. 287 
 
 form and manner as may be prescribed by the Commis- 
 sioner of Internal Eevenue, which schedule, list, or state- 
 ment shall contain the names of each and every person en- 
 titled to any beneficial interest therein, together with the 
 clear value of such interest, the duplicate of which sched- 
 ule, list, or statement shall be by him immediately deliv- 
 ered, and the tax thereon paid to such collector ; and upon 
 such payment and delivery of such schedule, list, or state- 
 ment said collector or deputy collector shall grant to such 
 person paying such duty or tax a receipt or receipts for 
 the same in duplicate, which shall be prepared as herein- 
 after provided. Such receipt or receipts, duly signed and Receipt of the 
 delivered by such collector or deputy collector, shall be 00 ee01 ' 
 sufficient evidence to entitle such executor, administrator, 
 or trustee to be credited and allowed such payment by 
 every tribunal which, by the laws of any State or Terri- 
 tory, is, or may be, empowered to decide upon and settle 
 the accounts of executors and administrators. And in 
 case such executor, administrator, or trustee shall refuse 
 or neglect to pay the aforesaid duty or tax to the col- Proceedings m 
 lector or deputy collector, as aforesaid, within the time 03,1 
 hereinbefore provided, or shall neglect or refuse to de- 
 liver to said collector or deputy collector the duplicate 
 of the schedule, list, or statement of such legacies, prop- 
 erty, or personal estate, under oath, as aforesaid, or shall 
 neglect or refuse to deliver the schedule, list, or state- 
 ment of such legacies, property, or personal estate, un- 
 der oath, as aforesaid, or shall deliver to said collector 
 or deputy collector a false schedule or statement of such 
 legacies, property, or personal estate, or give the names 
 and relationship of the persons entitled to beneficial inter- 
 ests therein untruly, or shall not truly and correctly set 
 forth and state therein the clear value of such beneficial 
 interest, or where no administration upon such property or 
 personal estate shall have been granted or allowed under 
 existing laws, the collector or deputy collector shall make collector or 
 out such lists and valuation as in other cases of neglect or to'maL^st and 
 refusal, and shall assess the duty thereon; and the collector a8Seas the dut y- 
 shall commence appropriate proceedings before any court 
 of the United States, in the name of the United States, 
 against such person or persons as may have the actual or 
 constructive custody or possession of such property or per- 
 sonal estate, or any part thereof, and shall subject such 
 property or personal estate, or any portion of the same, to . ^egai proceed- 
 be sold upon the judgment or decree of such court, and ing8 ' 
 from the proceeds of such sale the amount of such tax or 
 duty, together with all costs and expenses of every descrip- 
 tion to be allowed by such court, shall be first paid, and the 
 balance, if any, deposited according to the order of such 
 court, to be paid under its direction to such person or per- 
 sons as shall establish title to the same. The deed or deeds, Deed of the 
 or any proper conveyance of such property or personal ^stTitifr^the 
 estate, or any portion thereof, so sold under such judgment purchaser. 
 or decree, executed by the officer lawfully charged with 
 carrying the same into effect, shall vest in the purchaser 
 thereof all the title of the delinquent to the property or 
 personal estate sold under and by virtue of such judgment 
 
288 LEGACIES AND DISTRIBUTIVE SHARES. 
 
 or decree, and shall release every other portion of such prop- 
 erty or personal estate from the lien or charge thereon cre- 
 ated by this Act. And every person or persons who shall 
 have in his possession, charge, or custody any record, file, 
 or paper containing, or supposed to contain, any informa- 
 tion concerning such property or personal estate, as afore- 
 said, passing from any person who may die, as aforesaid, 
 shall exhibit the same at the request of the collector or 
 deputy collector of the district, and to any law officer of 
 the United States, ill the performance of his duty under 
 this Act, his deputy or agent, who may desire to examine 
 Penalty for re- the same. And if any such person, having in his possession, 
 
 recSoXflie^itc* charge, or custody any such records, files, or papers, shall 
 refuse or neglect to exhibit the same on request, as afore- 
 said, he shall forfeit and pay the sum of five hundred dol- 
 lars : Provider!, That in all legal controversies where such 
 deed or title shall be the subject of judicial investigation, 
 Recital in deed the recital in said deed shall be prima facie evidence of its 
 
 eTide£cl malaoietrut h, au( i that the requirements of the law had been com- 
 plied with by the officers of the Government. 
 
 See section 3467, Appendix, p. 396. 
 
 # Section 29 took effect immediately, being within the exception 
 
 in section 51, p. 354, which declares "that this act shall take 
 effect on the day next succeeding the date of its passage, except 
 as otherwise specially provided for." 
 
 Instructions concerning the tax on legacies and distributive 
 shaves. Regulations, Series 7, No. 3, revised, January 28, 1899; 
 and circular No. 527 dated March 31, 1899. 
 
 The tax must be paid on a legacy before its distribution to 
 the legatees. 
 
 No tax is due unless the whole amount of said personal prop- 
 erty passing from the decedent exceeds in value ten thousand 
 dollars. 
 
 In all cases whete legacy taxes are due, the executors, admin- 
 istrators, or trustee should immediately make return on Form 
 No. 419, revised. 
 
 The law taxing legacies is constitutional. (High v. Coyne, 
 Collector, Circuit Court N. Dist. 111., 1899; 93 Fed. Rep., 450.) 
 
 The legacy tax is not upon the property, in the ordinary sense 
 of the term, but upon the right to dispose of it, aDd it is not 
 until it has yielded its contribution to the State that it becomes 
 the property of the legatee. (United States v. Perkins, 163 U. 
 S., 625.) 
 
 Where the property of the decedent includes United States 
 bonds, the tax may be assessed upon the basis of their value. 
 The tax is not imposed upon the bonds, but is merely a tax 
 upon the privilege of acquiring property by inheritance. (Wal- 
 lace et al v. Myers, Comptroller, Circuit Court S. Dist. N. Y., 
 1889; 38 Fed. Rep., 184.) 
 
 State inheritance tax laws declared constitutional. (Magoun 
 v. Illinois Trust and Savings Bank, 170 U. S., 283.) 
 
 The personal property going to the widow is to be included 
 in making up the total value of the estate, for the purpose of 
 determining whether the " whole amount" of personal property 
 exceeds "the sum of $10,000 in actual value." (Vol. 1, Treas. 
 Dec. (1899), No. 20950.) 
 
 The whole amount of personal property left for distribution, 
 after payment of legal debts and expenses, determines the rate 
 of tax without regard to the amount or value of each legacy or 
 share. (Vol. 1, Treas. Dec. (1899), No. 20587.) 
 
 In the case of a decedent, who executed a, will in New York, 
 where she was then residing, but whose domicile at the time of 
 her death was not in the United States, the tax accrues. The 
 law makes no discrimination between the estates of resident and 
 nonresident decedents. (Vol. 1, Treas. Dec, (1899), No. 21052.) 
 
LEGACIES AND DISTRIBUTIVE SHARES. 289 
 
 Legacy to a daughter-in-law is subject to tax under para- 
 graph 5, section 29. (Vol. 1, Treas. Dec. (1899), No. 20608.) 
 
 A bequest made in Government bonds to a city, the income to 
 be expended in the maintenance and improvement of a publio 
 park, held taxable. No exception in cases of bequests for 
 benevolent purposes, or bequests to a city. The tax is not upon 
 the property, but upon the right to dispose of it. A bequest of 
 Government bonds liable. (Vol. 1, Treas. Dtc. (1899), 20791.) 
 
 No legacy tax accrues where the testator died prior to June 
 13, 1898, even though part of the estate is still in process of set- 
 tlement, if there is nothing in the terms of the will which post- 
 pones the right of the legatees to the immediate possession and 
 enjoyment of their legacies upon the death of the testator. 
 (Vol. 1, Treas. Dec. (1899), No. 20946.) 
 
 The law does not state whether the tax on legacies should be 
 deducted from the individual legacies, but it is understood that 
 each share should bear its own tax unless otherwise specified in 
 the will. (Vol. 2, Treas. Dec. (1898), No. 20089; vol. 1, Ibid. 
 (1899), No. 21022; vol. 2, Ibid. (1899), No. 21649.) 
 
 The law does not exempt heirlooms from the legacy tax. A 
 legacy conditioned on legatee marrying is subject to tax, but 
 the tax is not payable until the legacy is payable. (Vol. 2, 
 Treas. Dec. (1898), No. 20392.) 
 
 Legacies to charitable institutions are not exempt. (Vol. 2, 
 Treas. Dec. (1898), No. 20421.) 
 
 Beneficial interests held in trust by trustees are subject to tax, 
 even though their taxable value cannot be determined in all 
 cases until a certain contingency arises, such as the termination 
 of a life interest. (Vol. 2, Treas. Dec. (1898), No. 20445.) 
 
 Legacies paid out of the proceeds of real estate, directed to 
 be sold for that purpose, are not subject to the tax upon lega- 
 cies arising from personal property. Where estates consist of 
 both real and personal property, the whole amount of the per- 
 sonal property should be appraised separately from the real 
 property. (Vol. 1, Treas. Dec. (1899), No. 20596.') 
 
 Where mortgages and notes are assets of an estate, moueys 
 derived therefrom, although so derived through foreclosure and 
 sale of the real estate by the executor or administrator, should 
 be included in the personal property left for distribution. (Vol. 1, 
 Treas. Dec. (1899), No. 21049.) 
 
 Mode of procedure in cases where an executor, administrator, 
 or trustee has distributed an estate on which tax has accrued 
 without first paying the legacy tax. (Vol. 1, Treas. Dec. (1899), 
 No. 21078.) 
 
 Legacy tax accrues where the whole amount of personal 
 property left for distribution, after payment of legal debts and 
 expenses, exceeds the sum of $10,000, without regard to the 
 amount or value of each legacy or share. (Vol. 2,, Treas. Dec. 
 (1899), No. 21649.) 
 
 Taxes on life interests, or interests for given periods, should 
 be paid at one time, and not annually. (Vol. 2, Treas. Dec. 
 (1899), No. 21778.) 
 
 The old law relative to legacies. Sections 124 and 125, act of 
 June 30, 1864, amended by act of July 13, 1866, E. S. Section 
 3438, E. S. (§ 3438-3440, E. S. ; repealed by act July 14, 1870.) 
 
 The act of July 14, 1870 (16 Stat., 256), repealed taxes on lega- 
 cies and successions under the old law. The repeal took effect 
 on and after October 1, 1870 ; but section 17 of the repealing act 
 saved " all taxes properly assessed, or liable to be assessed, or 
 accruing under the provisions of former acts." 
 
 Decisions under the old act. The succession tax not a direct 
 tax ; law constitutional. (Scholey v. Eew, 23 Wall., 331.) 
 
 Tax not due on successions to which the successors became 
 entitled in possession since October 1, 1870. (Clapp r. Mason, 
 94 U. S., 589; 23 Int. Eev. Bee, 144.) 
 
 Legacies not taxable where payable after October 1, 1870. 
 (Mason v. Sargent, 104; U.S., 689; 28 Int. Eev. Eec, 89 ; Sturges 
 v. United States, 117 U. S., 363. ) Suit against executor or admin- 
 istrator; stale claims. (United States v. Trucks, admr., 32 Int. 
 Eev. Eec, 184.) 
 
 10228 19 
 
CHAPTER THIRTEEN. 
 
 EXCISE TAXES ON PERSONS, FIRMS, COMPANIES, AND 
 CORPORATIONS ENGAGED IN REFINING PETROLEUM 
 AND SUGAR. 
 
 [ (Act of June 13, 1898, 30 Stat., 464.) ] 
 
 Every person, Sec. 27. Act of June is, 1898. That every person, firm, cor- 
 an C DuIi 10 recli?ts poration, or company carrying on or doing the business of 
 "ub'erf tftai 000 reniim g petroleum, or refining sugar, or owning or eon- 
 trolling any pipe line for transporting oil or other products, 
 whose gross annual receipts exceed two hundred and fifty 
 thousand dollars, shall be subject to pay annually a special 
 Rate of tax. excise tax equivalent to one-quarter of one per centum on 
 the gross amount of all receipts of such persons, firms, 
 corporations, and companies in their respective business 
 in excess of said sum of two hundred and fifty thousand 
 dollars, 
 tares totem ale" -^ u< ^ a tme aD< ^ accura * e return of the amount of gross 
 
 receipts as aforesaid shall be made and rendered monthly 
 
 by each of such associations, corporations, companies, or 
 persons to the collector of the district in which any such 
 association, corporation, or company may be located, or in 
 which such person has his place of business. Such return 
 shall be verified under oath by the person making the same, 
 or, in case of corporations, by the president or chief officer 
 Penalty for thereof. Any person or officer failing or refusing to make 
 return. return as aforesaid, or who shall make a false or fraudulent 
 
 return, shall be liable to a penalty of not less than one 
 thousand dollars and not exceeding ten thousand dollars 
 for each failure or refusal to make return as aforesaid and 
 for each and every false or fraudulent return. 
 
 The provisions of section 27 do not apply to beet-sugar fac- 
 tories where sugar is made directly from beets and there is no 
 refining except in the process of manufacture. (Vol. 2, Treas. 
 Dec. (1898), No. 19831). 
 
 The term "pipe line" applies only to the comparatively recent 
 system of transportation by which oil or other products are 
 conveyed from place to place through pipes, instead of in tanks, 
 barrels, etc., transported by rail or other conveyance, and is not 
 intended to apply to gas mains and pipes through which gas is 
 conveyed and distributed directly to the consumer. (Vol. 2, Treas. 
 Dec. (1899), No. 21341.) 
 
 Gross receipts taxable under section 27. (Vol. 2, Treas. Deo., 
 (1899), No. 21367). 
 
 As to what constitutes a refiner of oil, within the meaning of 
 this section. (Vol. 2, Treas. Dec. (1898), No. 20002.) 
 
 Returns of gross receipts to be made for period ending June 
 30, and for each monthly period thereafter. Tax on such gross 
 receipts accruing each month assessable under section 31 of that 
 act. (Vol. 2, Treas. Dec. (1898), No. 20023. ) 
 
 Persons, firms, and companies owning or controlling pipe lines 
 
 connected with mains or pipes for distributing natural or 
 
 artificial gas not exempt from tax. (Vol. 2, Treas. Dec. (1899). 
 
 No. 21494.) ' 
 
 290 
 
CHAPTER FOURTEEN. 
 
 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 See. 
 
 3422. Affixing stamps to instruments to 
 
 render them valid. 
 
 3423. Stamps to be canceled. 
 
 3424. Commissioner to prescribe mode of 
 
 cancellation. 
 3426 (amended). Redemption of stamps, 
 
 etc. 
 [3426a.] Proviso as to documentary 
 
 stamps. 
 [34266.] Limitations of time for presen- 
 tation of claims for allowance on 
 
 account of stamps. 
 3429 (amended). Forgiug, counterfeiting, 
 
 etc., or fraudulently using or 
 
 selling stamps, etc. ; penalties. 
 3433. Articles intended for exportation, 
 
 to be manufactured in bonded 
 
 warehouses. 
 [3433a.] Withdrawal of distilled spirits 
 
 by manufacturer of cordials, liq- 
 uors, etc. 
 [34336.] Section 15, act May 28, 1880. 
 
 Allowance for leakage. 
 Section 15, act July 24, 1897. 
 Removal in bond to Pacific coast 
 
 for exportation. 
 27. Act of July 24, 1897. Duties on 
 
 reimported taxable articles. 
 Assessment of stamp taxes where 
 
 articles are removed without 
 
 being stamped. 
 Act of June 13, 1898 : 
 
 Sec. 6. Adhesive stamps ; general 
 provisions. 
 
 7. Unstamped documents not 
 
 competent evidence; pen- 
 alties. 
 
 8. Counterfeiting stamps, or 
 
 dies; removing and re- 
 using stamps; penalty. 
 
 9. Cancellation of stamps. 
 
 3434. 
 
 3437. 
 
 Act of June 13, 1898— Continued. 
 
 Sec. 10. Penalty forissuing or accept- 
 ing bill of exchange un- 
 stamped. 
 
 11. Acceptor must affix stamp. 
 
 12. Stamps to be sold by whom. 
 
 13. Provisions for stamping any 
 
 document issued without 
 stamps. 
 
 14. Using instruments as evi- 
 
 dence. 
 
 15. Recording unstamped in- 
 
 struments. 
 
 16. When instruments invalid. 
 
 17. Whatbonds,etc.,areexempt. 
 
 18. Telegraph messages; ex- 
 
 emption. 
 
 19. As to dies; Schedule B. 
 
 20. Penalty for sale of drugs in 
 
 violation of law. 
 
 21 . Penalty for removing stamps 
 
 in violation of law. 
 
 22. Penalty, maker, etc., who 
 
 sells articles mentioned in 
 Schedule B in violation of 
 law; exemption. 
 
 23. Manufacturer to file declara- 
 
 tion in writing with col- 
 lector. Penalty for mak- 
 ing false report. 
 
 24. Definition of manufacturer 
 
 (under Schedule B). 
 Stamps on imported mer- 
 chandise. 
 
 25. Stamps. 
 ScheduleA; Schedule B. 
 
 26. Allowance of drawback; 
 
 evidence, etc. 
 28. Tax on every seat in palace 
 or parlor car and every 
 berth in sleeping car sold 
 
 For former acts of Congress requiring stamps to be affixed to 
 certain written instruments, see act of July 1, 1862, Schedule B 
 following section 110 (12 Stat., 479); act of March 3, 1863, sec- 
 tion 6 (12 Stat., 720) ; act of June 30, 1864, section 151 (13 Stat., 
 291) ; act of March 3, 1865, section 1 (13 Stat., 469) ; act of Julv 
 13, 1866 (14 Stat., 141); act of June 23, 1874, section 1 (18 Stat., 
 part 3, 250). 
 
 The act of June 6, 1872, section 36 (17 Stat., 256), provided 
 for the repeal, on nnd after October 31, 1872, of stamp taxes on 
 instruments, except the tax of 2 cents on bank checks, drafts, 
 and orders, which was repealed by the act of March 3, 1883 (22 
 Stat., 488). 
 
 Decisions under former internal -revenue laws requiring 
 stamps upon instruments (Pugh v. McCormick, 14 Wall., 361; 
 15 Int. Rev. Rec, 96; United States v. Isham, 17 Wall., 496; 19 
 Int. Rev. Rec, 84; Hall v. Jordan, 19 Wall., 271). 
 
 Affixing 
 
 Sec. 3422. * * * Provided, That, hereafter, in all cases sta ^ P g t0 
 where the party has not affixed to any instrument the stamp stamped mstru- 
 required by law thereon, at the time of making or issuing ments ' 
 
 291 
 
292 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 the said instrument, and he or they, or any party having 
 an interest therein, shall be subsequently desirous of affix- 
 ing such stamp to said instrument, or if said instrument 
 be lost, to a copy thereof, he or they shall appear before 
 the collector of the revenue of the proper district, who shall, 
 upon the payment of the price of the proper stamp required 
 by law, and of a penalty of double the amount of tax remain- 
 ing unpaid, but in no case less than five dollars, and where 
 the whole amount of the tax denoted by the stamp required 
 shall exceed the sum of fifty dollars, on payment also of 
 interest, at the rate of six per centum on said tax from the 
 day on which such stamp ought to have been affixed, affix 
 the proper stamp to such instrument or copy, and note upon 
 the margin thereof the date of his so doing, and the fact 
 that such penalty has been paid; and the same shall there- 
 upon be deemed and held to be as valid, to all intents and 
 purposes, as if stamped when made or issued. 
 Wben t 1 ^™ 11 ' And provided further, That where it shall appear to said 
 ed through accl- collector, upon oath or otherwise, to his satisfaction, that 
 etc"' mlstake ' any such instrument has not been duly stamped at the time 
 Act of Feb. is, of making or issuing the same, by reason of accident, mis- 
 sis 5 ) <18 Stat '' ^ & ^ e i inadvertence, or urgent necessity, and without any 
 willful design to defraud the United States of the stamps, 
 or to evade or delay the payment thereof, then, and in such 
 case, if such instrument, or, if the original be lost, a copy 
 thereof, duly certified by the officer having charge of any 
 records in which such original is required to be recorded, 
 or otherwise duly proven to the satisfaction of the collector, 
 shall, within twelve calendar months after the making or 
 issuing thereof, be brought to the said collector of revenue 
 to be stamped, and the stamp-tax chargeable thereon shall 
 r niit le enait c an Dc P 3 ^' ^ shall be lawful for the said collector to remit the 
 penalty aforesaid, and to cause such instrument to be duly 
 stamped. 
 
 And when the original instrument, or a certified or duly 
 proved copy thereof, as aforesaid, duly stamped so as to 
 entitle the same to be recorded, shall be presented to the 
 clerk, register, recorder, or other officer having charge of 
 the original records, it shall be lawful for such officer, upon 
 the payment of the fee legally chargeable for the recording 
 thereof', to make a new record thereof, or to note upon the 
 original record the fact that the error or omission in the 
 stamping of said original instrument, has been corrected 
 pursuant to law; and the original instrument, or such cer- 
 tified copy of the record thereof may be used in all courts 
 and places in the same manner and with like effect as if the 
 instrument had been originally stamped. But no right 
 acquired in good faith before the stamping of such instru- 
 ment or copy thereof, and the recording thereof, as herein 
 provided, if such record be required by law, shall in any 
 manner be affected by such stamping as aforesaid. 
 
 The above section has been practically superseded by section 
 13, act of June 13, 1898 (30 Stat., 448), p. 304. 
 
 See act to provide for the stamping of unstamped instruments, 
 etc., approved June 23, 1874 (18 Stat., 250), and act to extend the 
 time for stamping unstamped mstrnmen ts approved February 
 25, 1876 (19 Stat., 5). 
 
STAMP TAXES ON SPECIFIC OBJECTS. 293 
 
 Sec. 3423. In all cases where an adhesive stamp is used 
 for denoting any tax imposed under this chapter, except as 
 hereinafter provided, the person using or affixing the same 
 shall write thereon the initials of his name and the date on 
 which such stamp is attached or used, so that it may not 
 again be used. And every person who fraudulently makes stamps to be 
 use of an adhesive stamp to denote any tax imposed by canceled - 
 this chapter without so effectually canceling and obliterat- 
 ing such stamp, except as before mentioned, shall forfeit 
 the sum of fifty dollars. * * * 
 
 Sec. 3424. The Commissioner of Internal Revenue is Method of can- 
 authorized to prescribe such method for the cancellation of ceUation - 
 stamps as substitute for, or in addition to, the method pre- 
 scribed in this chapter, as he may deem expedient and 
 effectual. And he is authorized, in his discretion, to make 
 the application of such method imperative upon the manu- 
 facturers of proprietary articles, or articles included in 
 Schedule A. 
 
 See sections 9, p. 301, and 25, p. 309, act of June 13, 1898. 
 SEC. 3426, as amended by section 17, act of March 1, 1879 (20 Stat., Redemption of 
 
 327). The Commissioner of Internal Revenue may, upon stamp8 ' et0 - 
 receipt of satisfactory evidence of the facts, make allow- 
 ance for or redeem such of the stamps issued under the 
 provisions of this title, or of any internal-revenue act, as 
 may have been spoiled, destroyed, or rendered useless or 
 unfit for the purpose intended, or for which the owner may 
 have no use, or which, through mistake, may have been 
 improperly or unnecessarily used, or where the rates or 
 duties represented thereby have been excessive in amount, 
 paid in error, or in any manner wrongfully collected; and 
 such allowance or redemption shall be made either by giv- 
 ing other stamps in lieu of the stamps so allowed for or 
 redeemed, or by refunding the amount or value to the 
 owner thereof, deducting therefrom, in case of repayment, 
 the percentage, if any, allowed to the purchaser thereof; 
 but no allowance or redemptio'n shall be made in any case 
 until the stamps so spoiled or rendered useless shall have 
 been returned to the Commissioner of Internal Eevenue, 
 or until satisfactory proof has been made showing the 
 reason why the same can not be so returned: Provided, 
 That nothing herein shall be held as authorizing redemp- 
 tion of, or allowance for, any of the stamps allowance for 
 which is prohibited by the provisions of "An act relative to 
 the redemption of unused stamps," approved July twelfth, 
 eighteen hundred and seventy-six. 
 
 The limitation in section 3228 does not apply to claims under 
 this section. (15 Op. Atty. Gen., 426 ; 24 Int. Rev. Eec, 33.) 
 
 Court of Claims has jurisdiction to enforce payment of claim 
 under this section allowed by Commissioner and disallowed by 
 Comptroller. (Kaufman v. United States, 11 Ct. Clms., 659; 96 
 U.S., 567; 24Int.Eev. Rec, 135.) See also Woolner's case (13 
 Ct. Clms., 355; 24 Int. Eev. Rec, 181). 
 
 Authority to issue duplicate stamps for spirits, etc., in place of 
 stamps which have been lost or accidentally destroyed. ($ 3315, 
 p. 195.) 
 
 Stamps not representing revenue taxes will not he redeemed 
 by the Government. Case stamps for distilled spirits bottled 
 in bond. (Letter to Collector Shearer, Oct. 28, 1897 ; 43 Int. Rev. 
 Rec, 401.) 
 
294 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 There is no material difference between the powers of the Com- 
 missioner under section 3426, and undersec. 3220, p. 103. Under 
 section 3426 he is to "allow" the claim, which is done either by 
 giving other stamps in lieu of those that have been spoiled, etc., 
 or by repaying tlie amount or value. Under section 3220 he is to 
 "refund" and "payback." His payments in both cases must 
 be made through the accountingofficers of the Treasury Depart- 
 ment, as he is not himselfa disbursing officer. ( United States v. 
 Savings Bank (1881), 104 U.S., 733; 28 Int. Rev. Rec.,87.) 
 
 Evidence required in support of claims for amounts paid for 
 adhesive stamps used in error or excess. (Vol. 1, Treas. Dec. 
 (1899), Xo. 20875.) 
 
 Intern al-revenue stamps redeemable only when owned and pre- 
 sented fur redemption by persons or their legal representatives, 
 authorized to purchase and use them for the payment of taxes. 
 (Vol. 1, Treas. Dec. (1898), No. 19224.) 
 
 [SEC. 3426a.] Act of July 12, 1876 (19 Stat, 88). * * * 
 
 d^cum^nt^r*" Provided, That from and after the passage of this act no 
 stamps. ' allowance shall be made for documentary stamps, except 
 
 those of the denomination of two cents, which when pre- 
 sented to the Commissioner of Internal Revenue are not 
 found to be in the same condition as when issued by the 
 Internal Revenue Department, or, if so required by the 
 said Commissioner, when the person presenting the same 
 can not satisfactorily trace the history thereof from their 
 issue to their presentation as aforesaid. 
 
 tira^fo^prese^ [SEC.3426&.] Section 17, act of March 1, 1S79 (20 Stat. , 327) . That 
 
 tation of claims, claims for allowance on account of stamps arising under 
 section thirty-four hundred and twenty-six of the Revised 
 Statutes as restricted by "an act relative to the redemp- 
 tion of unused stamps, approved July twelfth, eighteen 
 hundred and seventy-six," may be allowed, if presented 
 within three years after the purchase of said stamps from 
 the Government, or a Government agent for the sale of 
 stamps, and not otherwise: Provided, That no existing 
 claim for the redemption of or allowance for any internal- 
 revenue stamps other than the two-cent documentary stamps 
 shall be allowed, unless presented within one year from 
 the date of the passage of this act : Provided further, That 
 from and after June thirtieth, eighteen hundred and sev- 
 enty-nine, no allowance shall be made, in any manner, for 
 documentary stamps other than those of the denomination 
 of two cents. 
 
 This section prohibits any allowance, after June 30, 1879, for 
 documentary stamps except those of the denomination of 2 cents. 
 Claims for the redemption of 2-ceiit documentary stamps and of 
 proprietary stamps can not be allowed if presented after June 
 30, 1886, as such stamps were not issued after June 30, 1H83. 
 
 Opinion of the Attorney-General, August 19, 1899, as to the 
 power of the Commissioner of Internal Revenue to redeem 
 unused documentary stamps. (Vol.2, Treas. Dec (1899), Nos. 
 21523 and 21560; Contra, Opinion Comptroller of Treasury, 
 Vol.VI,Comp.Dec.,434; Ibid., 558.) 
 
 SEC. 3429, as amended by section 17, act of March 1, 1879 (S0Stat.,,1S7). 
 
 Penalties for forging, counterfeiting, or fraudulently 
 using stamps, etc. 
 
 This section was practically reenacted by section 8 of the act 
 of June 13, 1898. See pajre 300. 
 
 See also section 42 of the act of August 28, 1894, p. 329. 
 
STAMP TAXES ON SPECIFIC OBJECTS. 295 
 
 And the fact that any adhesive stamp so bought, sold, Prima facie ev- 
 offered for sale, used, or had in possession as aforesaid, hasing^restoringj 
 been washed or restored by removing or altering the can- 6t0 - 
 celing or defacing marks thereon, shall be prima-facie proof 
 that such stamp has been once used and removed by the 
 possessor thereof from some paper, instrument, or writing, 
 charged with taxes imposed by law, in violation of the pro- 
 visions of this section. 
 
 Counterfeiting imitation wine or compound liquor stamps 
 (5 3328, p. 202). 
 
 Counterfeiting stamps for fermented liquors (§ 3346, p. 231). 
 
 Using imitation stamps on packages of distilled spirits 
 (§ 3316a, p. 196). 
 
 Counterfeiting obligations or securities of the United States, 
 which includes stamps (§ 5414, p. 392, Appendix). 
 
 SEC. 3433, as amended by section 10, aet of October 1, 1890 (26 Stat, Certain articles 
 
 614). All medicines, preparations, compositions, perfumery, potion* to **<> 
 cosmetics, cordials, and other liquors manufactured wholly manufactured in 
 or in part of domestic spirits, intended for exportation, as houses. ware " 
 provided by law, in order to be manufactured and sold or 
 removed, without being charged with duty, and without 
 having a stamp affixed thereto, shall, under such regula- 
 tions as the Secretary of the Treasury may prescribe, be 
 madeand manufactured in warehouses similarly constructed 
 to those known aud designated in Treasury regulations as 
 bonded warehouses, class two: Provided, That such man- 
 ufacturer ' shall first give satisfactory bonds to the collector 
 of internal revenue for th e faithful observance of all the pro- 
 visions of law and the regulations as aforesaid, in amount 
 not less than half of that required by the regulations of the 
 Secretary of the Treasury from persons allowed bonded 
 warehouses. Such goods, when manufactured in such ware- 
 houses, may be removed for exportation, under the direction 
 of the proper officer having charge thereof, who shall be 
 designated by the Secretary of the Treasury, without being 
 charged with duty, and without having a stamp affixed 
 thereto. 
 
 Any manufacturer of the articles aforesaid, or of any of 
 them, having such bonded warehouse as aforesaid, shall be 
 at liberty, under such regulations as the Secretary of the 
 Treasury may prescribe, to convey therein any materials to 
 be used in such manufacture which are allowed by the pro- 
 visions of law to be exported free from tax or duty, as well 
 as the necessary materials, implements, packages, vessels, 
 brands, and labels for the preparation, putting up, and 
 export of the said manufactured articles; and every article 
 so used shall be exempt from the payment of stamp and 
 excise duty by such manufacturer. 
 
 Articles and materials so to be used may be transferred 
 from any bonded warehouse in which the same may be, 
 under such regulations as the Secretary of the Treasury 
 may prescribe, into any bonded warehouse in which such 
 
 'This word "manufacturer" is erroneously printed "manufactory" 
 in Kevised Statutes, edition of 1878. 
 
296 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 manufacture may be conducted, and may be used in such 
 manufacture, and when soused shall be exempt from stamp 
 and excise duty; and the receipt of the officer in charge, 
 as aforesaid, shall be received as a voucher for the maim 
 facture of such articles. 
 
 Any materials imported into the United States may, 
 under such rules as the Secretary of the Treasury may 
 prescribe, and under the direction of the proper officer, be 
 removed in original packages from on shipboard, or from 
 the bonded warehouse in which the same may be. into the 
 bonded warehouse in which such manufacture may be car 
 ried on, for the purpose of being used in such manufacture, 
 without payment of duties thereon, and may there be used 
 in such manufacture. 
 
 ^o article so removed, nor any article manufactured in 
 said bonded warehouse, shall be taken therefrom except 
 for exportation, under the direction of the proper officer 
 having charge thereof, as aforesaid, whose certificate, 
 describing the articles by their marks, or otherwise, the 
 quantity, the date of importation, and name of vessel, with 
 such additional particulars as may from time to time be 
 required, shall be received by the collector of customs in 
 cancellation of the bonds, or return of the amount of for- 
 eign import duties. 
 
 All labor performed and services rendered under these 
 regulations shall be under the supervision of an officer of 
 the customs, and at the expense of the manufacturer. 
 
 Regulations of the Secretary of Treasury relating to the estab- 
 lishment of bonded manufacturing warehouses (1894). 
 
 Withdrawal of (SEC. 3433a.] Section 20, act of March 1, 1879 (20 Stat, 327), as 
 facturer y oT aD e"' ameilded h 'J section 14, act of May 28, 1880 (21 Stat., 145). That Under 
 
 fumery^ete. per such regulations and requirements as to stamps, bonds, 
 and other security as shall be prescribed by the Commis- 
 sioner of Internal Eevenue, any manufacturer of medicines, 
 preparations, compositions, perfumeries, cosmetics, cordials, 
 and other liquors, for export, manufacturing the same in 
 a duly constituted manufacturing warehouse, shall be 
 authorized to withdraw, in original packages, from any 
 distillery-warehouse, so much distilled spirits as he may 
 require for the said purpose, without the payment of the 
 internal-revenue tax thereon. 
 
 Allowance for [SEC. 34336.] Section 15, act of May 28, 1880 (21 Stat., 145). 
 
 leakage. That where spirits are withdrawn from distillery warehouses 
 
 for transfer to manufacturing warehouses, under the pro- 
 visions of this act, it shall be lawful, under such rules and 
 regulations and limitations as shall be prescribed by the 
 Commissioner of Internal Eevenue, with the approval of the 
 Secretary of the Treasury, for an allowance to be made for 
 leakage or loss by any unavoidable accident, and without 
 any fraud or negligence of the distiller, owner, exporter, 
 carrier, or their agents or employees, occurring during 
 transportation from a distillery warehouse to a manufac- 
 turing warehouse. 
 
 See Eegulations, Series 7 No. 4, revised, relative to transpor- 
 tation and exportation of distilled spirits in bond free of tax. 
 
STAMP TAXES ON SPECIFIC OBJECTS. 297 
 
 _ [Section 15 of the act. of July 24, 1897 (SO Stat., 207).] That all ar- Articles 1 ? a ? u - 
 ticles manufactured in whole or in part of imported mate- ported 6 materials 
 rials, or of materials subject to internal-revenue tax, and intended for ex- 
 intended for exportation without being charged with duty por 
 and without having an internal-revenue stamp affixed 
 thereto shall, under such regulations as the Secretary of 
 the Treasury may prescribe, in order to be so manufac- 
 tured and exported be made and manufactured in bonded 
 warehouses similar to those known and designated in 
 Treasury Regulations as bonded warehouses, class six: 
 Provided, That the manufacturer of such articles shall first Manufacturer 
 give satisfactory bonds for the faithful observance of all the ° glT< 
 provisions of law and of such regulations as shall be pre- 
 scribed by the Secretary of the Treasury : Provided further, Manufactureof 
 That the manufacture of distilled spirits from grain, starch, nof permitted^ 
 molasses or sugar, including all dilutions or mixtures of ^ u c a ^ 8 ware - 
 them or either of them, shall not be permitted in such manu- 
 facturing warehouses. 
 
 Whenever goods manufactured in any bonded warehouse what is ex- 
 established under the provisions of the preceding paragraph empt ' 
 shall be exported directly therefrom or shall be duly laden 
 for transportation and immediate exportation under the 
 supervision of the proper officer who shall be duly designated 
 for that purpose, such goods shall be exempt from duty 
 and from the requirements relating to revenue stamps. 
 Anv materials used in the manufactureof such goods, , Materials can 
 
 . J , . ,, ., .".'be conveyed to 
 
 and any packages, coverings, vessels, brands, and labels bonded manufac- 
 used in putting up the same may, under the regulations of nousewfthout 
 the Secretary of the Treasury, be conveyed without the payment of tax. 
 payment of revenue tax or duty into any bonded manufac- 
 turing warehouse, and imported goods may, under the 
 aforesaid regulations, be transferred without the exaction 
 of duty from any bonded warehouse into any bonded man- 
 ufacturing warehouse; but this privilege shall not be held 
 to apply to implements, machinery, or apparatus to be used 
 in the construction or repair of any bonded manufacturing 
 warehouse or for the prosecution of the business carried on 
 therein. 
 
 No articles or materials received into such bonded man- No articles to 
 ufacruring warehouse shall be withdrawn or removed cepTfo/sTip- 
 therefrom except for direct shipment and exportation or ment - 
 for transportation and immediate exportation in bond under 
 the supervision of the officer duly designated therefor by 
 the collector of the port, who shall certify to such shipment 
 and exportation, or ladeningfor transportation, as the case 
 may be, describing the articles by their mark or otherwise, 
 the quantity, the date of exportation, and the name of the 
 vessel. All labor performed and services rendered under 
 these provisions shall be uuder the supervision of a duly 
 designated officer of the customs and at the expense of the 
 manufacturer. 
 
 A careful account shall be kept by the collector of all. Account to be 
 
 t ii. ill-, ill t> • kcptby collector. 
 
 merchandise delivered by him to any bonded manufacturing 
 warehouse, and a sworn monthly return, verified by the 
 customs officers in charge, shall be made by the manufac- 
 turers containing a detailed statement of all imported 
 
298 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 merchandise used by him in the manufacture of exported 
 articles. 
 List to be filed Before commencing business the proprietor of any nian- 
 
 xre^ury etaryof ufacturing warehouse shall file with the Secretary of the 
 Treasury a list of all the articles intended to be manufac- 
 tured iu such warehouse an d state thefor i u ula of m anufacture 
 and the names and quantities of the ingredients to be used 
 therein. 
 ^vhen articles Articles manufactured under these provisions may be 
 
 oan n b U e "w ml- withdrawn under such regulations as the Secretary of the 
 
 drawn. Treasury may prescribe for transportation and delivery 
 
 into any bonded warehouse at an exterior port for the sole 
 purpose of immediate export therefrom. 
 
 made'a 343 iicabie ^e provisions of Revised Statutes thirty-four hundred 
 e ' and thirty-three shall, so far as may be practicable, apply 
 to any bonded manufacturing warehouse established under 
 this act and to the merchandise conveyed therein. 
 
 This section is a reproduction of section 9 of the tariff act of 
 August 28, 1894. 
 
 Removal in Sec. 3434. Any article manufactured in a bonded ware- 
 coast for export house established under the preceding section [Sec. 3433J, 
 tation. anc i situated in any of the Atlantic States, may be removed 
 
 therefrom for transportation to a customs bonded ware- 
 house at any port on the Pacific coast of the United States, 
 for the purpose only of being exported therefrom, under 
 such regulations and upon the execution of such bonds 
 or other security as the Secretary of the Treasury may 
 prescribe. 
 
 Reimportation of articles exported in bond or with drawback. 
 
 Sec. 27. Act July 24, 1897, (so Stat., $10). That upon the re- 
 importation of articles once exported of the growth, pro- 
 duct, or manufacture of the United States, upon which no 
 internal tax has been assessed or paid, or upon which such 
 Duty equal to * ax nas Deen paid an d refunded by allowance or draw- 
 the intemai-rev- back, there shall be levied, collected, and paid a duty 
 paid o^ Crudes equal to the tax imposed by the internal-revenue laws 
 reimported on upon such articles, except articles manufactured in bonded 
 nVrevenue n tax warehouses and exported pursuant to law, which shall be 
 paia P w d as° r 're fsu kJ ect to tne same rate of duty as if originally imported, 
 funded. This section is a reproduction of section 2500, Revised 
 
 Statutes, with amendment. 
 
 This is a re-enactment of section 19 of the act of August 28, 
 1894. 
 
 Assessment of Sec. 3437. Whenever any article upon which a tax is 
 wherf Article \l required to be paid by means of a stamp is sold or removed 
 removed without for sale by tlie manufacturer thereof, without the use of the 
 being stamped. p ro p er s t a mp, in addition to the penalties imposed by law 
 for such sale or removal, it shall be the duty of the Com- 
 missioner of Internal Revenue, within a period of not more 
 than two years after such removal or sale, upon such infor- 
 mation as he can obtain, to estimate the amount of the tax 
 which has been omitted to be paid, and to make an assess- 
 ment therefor upon the manufacturer or producer of such 
 article. He shall certify such assessment to the collector, 
 
STAMP TAXES ON SPECIFIC OBJECTS. 299 
 
 who shall immediately demand payment of such tax, and 
 upon the neglect or refusal of payment by such manufac- 
 turer or producer, shall proceed to collect the same in the 
 manner provided for the collection of other assessed taxes. 
 
 See section 47, act of June 13, 1898, p. 284. 
 
 As to assessments in general, section 3182, p. 85. 
 
 ADHESIVE STAMPS. 
 
 Stamp taxes imposed by the act of June 13, 1898. (30 Stat, 448.) 
 
 Sec. 6. That on and after the first day of July, eighteen Tax on instm- 
 hundred and ninety-eight, there shall be levied, collected, ments 
 and paid, for and in respect of the several bonds, deben- 
 tures, or certificates of stock and of indebtedness, and other 
 documents, instruments, matters, and things mentioned and 
 described in Schedule A of this Act, or for or in respect of 
 the vellum, parchment, or paper upon which such instru- 
 ments, matters, or things, or any of them, shall be written 
 or printed by any person or persons, or party who shall th g V t ^° shallpay 
 make, sign, or issue the same, or for whose use or benefit 
 the same shall be made, signed, or issued, the several taxes 
 or sums of money set down in figures against the same, 
 respectively, or otherwise specified or set forth in the said 
 schedule. 
 
 And there shall also be levied, collected, and paid, for Medicinal prep- 
 and in respect to the medicines, preparations, matters, and aratl0I]3 - 
 things mentioned and described in Schedule B of this Act, 
 manufactured, sold, or removed for sale, the several taxes 
 or sums of money set down in words or figures against the 
 same, respectively, or otherwise specified or set forth in 
 Schedule B of this Act. 
 
 It is the duty of the person, firm, or corporation issuing the 
 instrument to see that it is duly stamped. (Circular No. 503, 
 revised; 9 Int. Rev. Rec, 163.) 
 
 Liability of purty for whose use or benefit the instrument is 
 issued. (Granby Mercantile Co. v. Webster, collector, 98 Fed. 
 Rep., 604; vol. 3, Treas. Dec. (1900), Int. Rev., No. 3.) 
 
 Sec. 7. That if any person or persons shall make, sign, or Penalty. 
 issue, or cause to be made, signed, or issued, any instru- 
 ment, document, or paper of any tind or description what- 
 soever, without the same being duly stamped for denoting 
 the tax hereby imposed thereon, or without having there- 
 upon an adhesive stamp to denote said tax, such person or 
 persons shall be deemed guilty of a misdemeanor, and upon 
 conviction thereof shall pay a fine of not more than one 
 hundred dollars, at the discretion of the court, and such in- Unstamped 
 strument, document, or paper, as aforesaid, shall not be competent "vi- 
 competent evidence in any court. dence - 
 
 When a party knows of the existence of the state of facts 
 which make an instrument liable to a stamp, and yet believes 
 that the instrument is not so liable in point of law, such igno- 
 rance of the law will not excuse him. With a full knowledge 
 of all the facts belore him, and of the consequences of a viola- 
 tion of the law, he assumes to construe the law and the instru- 
 ment for himself, and, in case of misconstruction, he must abide 
 the consequences. (United States v. Learned, 11 Int. Rev, Rec, 
 149; 1 Abb. U. S., 483; Fed. Cas., No. 15580.) 
 
300 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 The omission of the -words " with intent to evade the provi- 
 sions of the law," or words of similar import, in section 7 was 
 probably intentional. The fact that the fine is at the discretion 
 of the court shows that it was the intention of Congress that 
 the burden of proving by the Government that the act was done 
 with intent to evade the law is dispensed with ; and in case of 
 hardship in a special case, it lies in the power of the court to 
 make the penalty nominal. 
 
 Section 7 makes the making, signing, or issuing of documents, 
 etc. (no question of intent involved), a misdemeanor with aline 
 on conviction not more than $100. This covers all papers broadly. 
 
 Section 9 imposes a fine of not less than $50 nor mure than 
 $500 and imprisonment for not more than six months, or both, at 
 the discretion of the court, upon any person who fraudulently 
 makes use of an adhesive stamp without effectually canceling 
 the same. 
 
 Section 10 makes the making, signing, issuing, or accepting 
 and paying negotiable paper, with intent to evadt the act, a mis- 
 demeanor, with fine on conviction np to $200. This is limited 
 to negotiable paper. 
 
 Section 11 makes the accepting any foreign bill of exchange, 
 etc. (no questiou of intent involved), a misdemeanor, with a tine 
 on conviction up to $100. This applies only to negotiable paper. 
 
 Section 13 makes the registering, issuing, selling, or trans- 
 ferring any document, etc., in Schedule A, with intent to evade the 
 act, a misdemeanor, with fine on conviction np to $50, or six 
 months' imprisonment, or both. 
 
 pena?ty terfeitiDg Sec - 8 - '^^ if an y person shall forge or counterfeit, or 
 cause or procure to be forged or counterfeited, any stamp, 
 die, plate, or other instrument, or any part of any stamp, 
 die, plate, or other instrument which shall have been pro- 
 vided, or may hereafter be provided, made, or used in pur- 
 suance of this Act, or shall forge, counterfeit, or resemble, 
 or cause or procure to be forged, counterfeited, or resein- 
 lateani d a e 'e° r bl e(1 > tQe impression, or any part of the impression, of any 
 paper. gU( ,j 1 s t ani p^ c ij 6) p' a te, or other instrument as aforesaid, 
 upon any vellum, parchment, or paper, or shall stamp or 
 mark, or cause or procure to be stamped or marked, any 
 vellum, parchment, or paper with any such forged or coun- 
 terfeited stamp, die, plate, or other instrument, or part of 
 any stamp, die, plate, or other instrument, as aforesaid, 
 with intent to defraud the United States of any of the taxes 
 SeiiiDg forged hei eby imposed, or any part thereof; or if any person shall 
 
 stamps, etc ' utter, or sell, or expose for sale, any vellum, parchment, 
 paper, article, or thing having thereupon the impression of 
 any such counterfeited stamp, die, plate, or other instru- 
 ment, or any part of any stamp, die, plate, or other instru- 
 ment, or any such forged, counterfeited, or resembled im- 
 pression, or part of impression, as aforesaid, knowing the 
 same to be forged, counterfeited, or resembled ; or if any 
 person shall knowingly use or permit the use of any stamp, 
 die, plate, or other instrument which shall have been so 
 provided, made, or used as aforesaid, with intent to defraud 
 the United States; or if any person shall fraudulently cut, 
 tear, or remove, or cause or procure to be cut, torn, or re- 
 moved, the impression of any stamp, die, plate, or other 
 instrument which shall have been provided, made, or used 
 in pursuance of this Act from any vellum, parchment, or 
 paper, or any instrument or writing charged or chargeable 
 with any of the taxes imposed by law; or if any person 
 shall fraudulently use, join, fix, or place, or cause to be 
 
STAMP TAXES ON SPECIFIC OBJECTS. 301 
 
 used, joined, fixed, or placed, to, with, or upon any vellum, 
 parchment, paper, or any instrument or writing charged or 
 chargeable with any of the taxes hereby imposed, any ad- 
 hesive stamp, or the impression of any stamp, die, plate, or 
 other instrument, which shall have been provided, made, 
 or used in pursuance of law, and which shall have been 
 cut, torn, or removed from any other vellum, parchment, or 
 paper, or any instrument or writing charged or chargeable 
 with any of the taxes imposed by law; or if any person Bemoving and 
 shall willfully remove or cause to be removed, alter or cause reu8iDg Btam P 8 - 
 to be altered, the canceling or defacing marks of any adhe- 
 sive stamp with intent to use the same, or to cause the use 
 of the same, after it shall have been once used, or shall 
 knowingly or willfully sell or buy such washed or restored 
 stamp, or offer the same for sale, or give or expose the same 
 to any person for use, or knowingly use the same, or pre- 
 pare the same with intent for the further use thereof; or if 
 any person shall knowingly and without lawful excuse (the 
 proof whereof shall lie on the person accused) have in his 
 possession any washed, restored, or altered stamp which 
 has been removed from any vellum, parchment, paper, in- 
 strument, or writing, then, and in every such case, every 
 person so offending, and every person knowingly and will- 
 fully aiding, abetting, or assisting in committing any such 
 offenses as aforesaid shall be deemed guilty of a misde- 
 meanor, and, upon conviction thereof, shall forfeit the said 
 counterfeit stamps and the articles upou which they are 
 placed, and shall be punished by fine not exceeding one Penalt y- 
 thousand dollars, or by imprisonment and confinement at 
 hard labor not exceeding five years, or both, at the discre- 
 tion of the court. 
 
 Sec. 9. That in any and all cases where an adhesive stamp 
 shall be used for denoting any tax imposed by this Act, 
 except as hereinafter provided, the person using or affixing 
 the same shall write or stamp thereupon the initials of his 
 name and the date upon which the same shall be attached 
 or used, so that the same may not again be used. And if 
 any person shall fraudulently make use of an adhesive 
 stamp to denote any tax imposed by this Act without so 
 effectually canceling and obliterating such stamp, except cancellation of 
 as before mentioned, he, she, or they shall be deemed guilty etam P 8 - 
 of a misdemeanor, and upon conviction thereof shall pay a 
 fine of not less than fifty nor more than five hundred dollars, 
 or be imprisoned not more than six months, or both, at the 
 discretion of the court : Provided, That any proprietor or 
 proprietors of proprietary articles, or articles subject to 
 stamp duty under Schedule B of this Act, shall have the 
 privilege of furnishing, without expense to the United 
 States, in suitable form, to be approved by the Commis- 
 sioner of Internal Eevenue, his or their own dies or designs 
 for stamps to be used thereon, to be retained in the pos- special dies and 
 session of the Commissioner of Internal Eevenue, for his stam P s - 
 or their separate use, which shall not be duplicated to any 
 other person. And the proprietor furnishing such dies or Amount re- 
 designs shall be required to purchase stamps printed there- chastd.* be pur 
 from in quantities of not less than two thousand dollars 
 
302 
 
 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 cancellation. f ace value at any one time. That in all cases where such 
 stamp is used, instead of cancellation by initials and date, 
 the said stamp shall be so affixed on the box, bottle, or 
 package that in opening the same, or using the contents 
 thereof, the said stamp shall be effectually destroyed ; and 
 in default thereof the party making default shall be liable 
 to the same penalty imposed for neglect to affix said stamp 
 as hereinbefore prescribed in this Act. Any person who 
 shall fraudulently obtain or use any of the aforesaid stamps 
 or designs therefor, and any person forging or counterfeit- 
 ing, or causing or procuring the forging or counterfeiting, 
 any representation, likeness, similitude, or colorable imita- 
 tion of the said last-mentioned stamp, or any engraver or 
 printer who shall sell or give away said stamps, or selling 
 the same, or, being a merchant, broker, peddler, or person 
 dealing, in whole or in i>art, in similar goods, wares, mer- 
 chandise, manufactures, preparations, or articles, or those 
 designed for similar objects or purposes, shall have know- 
 ingly or fraudulently in his, her, or their possession any such 
 forged, counterfeited likeness, similitude, or colorable imita- 
 tion of the said last-mentioned stamp, shall bedeemed guilty 
 
 Penalty. of a crime, and, upon conviction thereof, shall be punished by 
 a fine not exceeding five hundred dollars or imprisonment 
 not exceeding one year, or both. 
 
 Upon each adhesive documentary or proprietary stamp used or 
 affixed after January 1, 1899, there shall, in addition to the ini- 
 tials of the person using the same and the year in which used, 
 also appear the month and day of the month when such stamp 
 was used or affixed. The month may he expressed hy numer- 
 als — for instance, on a stamp used on January 12, 1899, the date 
 may he written or stamped 1/12/99. (Int. Rev. Cir. No. 520, vol. 
 1, Treas. Dec. (1898), No. 20462.) 
 
 This cancellation may be done with a machine or punch which 
 will affix the initials and date and so deface the stamp as to ren- 
 der it unfit for reuse. Stamps imprinted upon the face of checks, 
 drafts, or other similar instruments may be canceled by dating 
 and signing the check or draft and filling out the blank lines in 
 writing across the face of the stamp in the usual manner of 
 drawing checks and drafts. Stamps on checks and drafts may 
 also be canceled by perforating through said stamp and the 
 paper to which it is attached the amount, in figures, for which 
 said check or draft is drawn. 
 
 Proprietary stamps printed from private dies, instead of can- 
 cellation by initials and date, shall be so affixed on the box, 
 bottle, or package that in opening the same or in using the 
 contents thereof the said stamp shall he effectually destroyed. 
 
 Stamps affixed to articles of foreign manufacture imported 
 may be canceled by imprinting with a stencil or stamp, in addi- 
 tion to the initials and date, the name of the place of manu- 
 facture. Such name may extend across the stamp onto the 
 wrapper or covering of the package. (Regulations, Series 7, No. 
 26, p. 30.) 
 
 The regulations made in pursuance of the statute provide for 
 three methods of canceling documentary stamps of the denomi- 
 nation of 10 cents or any larger denomination hy mutilation, as 
 follows : 
 
 (1) By cutting and canceling said stamps with a machine or 
 punch which will affix the initials and date when attached. 
 
 (2) By perforating through the stamp and paper to which it 
 is attached the amount in figures for which said instrument was 
 drawn. 
 
 (3) By mutilating said stamps by cutting three parallel in- 
 cisions lengthwise through the stamp, beginning not more than 
 one-fourth of an inch from one end and extending to within one- 
 
STAMP TAXES ON SPECIFIC OBJECTS. 303 
 
 fourth of an inch of the other end, in addition to initials and 
 date stamped or written thereon. (The required incisions may 
 he made either before or after the stamp is affixed to an instru- 
 ment.) 
 
 All documentary stamps of any denomination less than 10 
 cents, and all proprietary stamps, except private die stamps, 
 should he canceled hy writing or stamping thereon with ink the 
 initials of the name of the person who affixed the same, and the 
 date (day, month, and year) when affixed; or hy cutting and 
 canceling said stamp with a machine or punch which will affix 
 the initials and date, as aforesaid. 
 
 Stamps imprinted on the face of checks or other instruments 
 may he canceled hy dating, signing, and filling out the instru- 
 ment in the usual manner of drawing checks. Stamps on checks 
 and drafts may also he canceled by perforating through the 
 stamp and paper to which it is attached the amount in figures 
 for which said check or draft was drawn. 
 
 These provisions have the force of law, and must be specific- 
 ally followed without regard to the fact that other methods of 
 cancellation may be deemed as effective. Neither the law nor 
 the regulations can leave to the discretion of individuals the 
 manner in which specific requirements shall be performed. 
 (Vol. 2,Treas. Dec. (1899), No. 21855.) 
 
 Sec. 10. That if any person or persons shall make, sign, Persons issu- 
 or issue, or cause to be made, signed, or issued, or shall b "§ f exchange 
 accept or pay, or cause to be accepted or paid, with design to unstamped. 
 evade the payment of any stamp tax, any bill of exchange, 
 draft, or order, or promissory note for the payment of money, 
 liable to any of the taxes imposed by this Act, without the 
 same being duly stamped, or having thereupon an adhesive 
 stamp for denoting the tax hereby charged thereon, he, 
 she, or they shall be deemed guilty of a misdemeanor, and Penalty. 
 upon conviction thereof shall be punished by a fine not ex- 
 ceeding two hundred dollars, at the discretion of the court. 
 
 Definition of bills of exchange. (Cox v. National Bank, 100 
 U.S., 704.) 
 
 Sec. 11. That the acceptor or acceptors of any bill of ex- Acceptor must 
 changeor orderfor the paymentof any sum of money drawn, wuo? cicnan|e n 
 or purporting to be drawn, in any foreign country, but pay- 
 able in the United States, shall, before paying or accepting 
 the same, place thereupon a stamp, indicating the tax upon 
 the same, as the law requires for inland bills of exchange or 
 promissory notes; and no bill of exchange shall be paid or 
 negotiated without such stamp; and if any person shall pay or 
 negotiate, or -offer in payment, or receive or take in payment, 
 any such draft or order, the person or persons so offending 
 shall be deemed guilty of a misdemeanor, and upon con- 
 viction thereof shall be punished by a fine not exceeding Penalty. 
 one hundred dollars, in the discretion of the court. 
 
 Sec. 12. That in any collection district where, in the stamps to be 
 judgment of the Commissioner of Internal Eevenue, the sold by whom ' 
 facilities for the procurement and distribution of adhesive 
 stamps are or shall be insufficient, the Commissioner, as 
 aforesaid, is authorized to furnish, supply, and deliver to 
 the collector of any district, and to any assistant treasurer 
 of the United States or designated depositary thereof, or 
 any postmaster, a suitable quantity of adhesive stamps, 
 without prepayment therefor, and may in advance require 
 of any collector, assistant treasurer of the United States, 
 or postmaster a bond, with sufficient sureties, to an amount 
 
304 
 
 STAMP TAXES OK SPECIFIC OBJECTS. 
 
 Regulated hy 
 Secretary of 
 Treasury. 
 
 Any person 
 who registers, is- 
 sues, etc., any in- 
 struments, docu- 
 ments, etc., with- 
 out stamp. 
 
 Penalty. 
 
 Validating un- 
 stamped instru- 
 ments. 
 
 Penalty. 
 
 Remission of 
 penalty in case of 
 accident, mis- 
 take, etc. 
 
 equal to the value of the adhesive stamps which may be 
 placed in his hands and remain unaccounted for, condi- 
 tioned for the faithful return, whenever zo required, of all 
 quantities or amounts undisposed of, and for the payment 
 monthly of all quantities or amounts sold or not remaining 
 on hand. And it shall be the duty of such collector to 
 supply his deputies with, or sell to other parties within his 
 district who may make application therefor, adhesive 
 stamps, upon the same terms allowed by law or under the 
 regulations of the Commissioner of Internal Eevenue, who 
 is hereby authorized to make such other regulations, not 
 inconsistent herewith, for the security of the United States 
 and the better accommodation of the public, in relation to 
 the matters hereinbefore mentioned, as he may judge neces- 
 sary and expedient. And the Secretary of the Treasury 
 may from time to time make such regulations as he may 
 find necessary to insure the safe-keeping or prevent the 
 illegal use of all such adhesive stamps. 
 
 Sec. 13. That any person or persons who shall register, 
 issue, sell, or transfer, or who shall cause to be issued, reg- 
 istered, sold, or transferred, any instrument, document, or 
 paper of any kind or description whatsoever mentioned in 
 Schedule A of this Act, without the same being duly 
 stamped, or having thereupon an adhesive stamp for denot- 
 ing the tax chargeable thereon, and canceled in the man- 
 ner required by law, with intent to evade the provisions of 
 this Act, shall be deemed guilty of a misdemeanor, and 
 upon conviction thereof shall be punished by a fine not 
 exceeding fifty dollars, or by imprisonment not exceeding 
 six months, or both, in the discretion of the court; and 
 such instrument, document, or paper, not being stamped 
 according to law, shall be deemed invalid and of no effect : 
 Provided, That hereafter, in all cases where the party has 
 not affixed to any instrument the stamp required by law 
 thereon at the time of issuing, selling, or transferring the 
 said bonds, debentures, or certificates of stock or of indebted- 
 ness, and he or they, or any party having an interest therein, 
 shall be subsequently desirous of affixing such stamp to 
 said instrument, or, if said instrument be lost, to a copy 
 thereof, he or they shall appear before the collector of in- 
 ternal revenue of the proper district, who shall, upon the 
 payment of the price of the proper stamp required by law, 
 and of a penalty of ten dollars, and, where the whole 
 amount of the tax denoted by the stamp required shall ex- 
 ceed the sum of fifty dollars, on payment also of interest, 
 at the rate of six per centum, on said tax from the day on 
 which such stamp ought to have been affixed, affix the 
 proper stamp to such bond, debenture, certificate of stock 
 or of indebtedness or copy, and note upon the margin thereof 
 the date of his so doing, and the fact that such penalty has 
 been paid ; and the same shall thereupon be deemed and 
 held to be as valid, to all intents and purposes, as if 
 stamped when made or issued: And provided further, That 
 where it shall appear to said collector, upon oath or other- 
 wise, to his satisfaction, that any such instrument has not 
 been duly stamped, at the time of making or issuing the 
 
STAMP TAXES ON SPECIFIC OBJECTS. 305 
 
 same, by reason of accident, mistake, inadvertence, or 
 urgent necessity, and without any -willful design to defraud 
 the United States of the stamp, or to evade or delay the 
 payment thereof, then and in such case, if such instrument, 
 or, if the original be lost, a copy thereof, duly certified by 
 the officer having charge of any records in which such origi- 
 nal is required to be recorded, or otherwise duly proven to 
 the satisfaction of the collector, shall, within twelve calen- 
 dar months after the making or issuing thereof, be brought 
 to the said collector of internal revenue to be stamped, and 
 the stamp tax chargeable thereon shall be paid, it shall be 
 lawful for the said collector to remit the penalty aforesaid 
 and to cause such instrument to be duly stamped. And 
 when the original instrument, or a certified or duly proven Becoming, 
 copy thereof, as aforesaid, duly stamped so as to entitle the 
 same to be recorded, shall be presented to the clerk, regis- 
 ter, recorder, or other officer having charge of the original 
 record, it shall be lawful for such officer, upon the payment 
 of the fee legally chargeable for the recording thereof, to 
 make a new record thereof, or to note upon the original 
 record the fact that the error or omission in the stamping of 
 said original instrument has been corrected pursuant to law ; 
 and the original instrument or such certified copy, -or the 
 record thereof, may be used in all courts and places in the 
 same manner and with like effect as if the instrument had 
 been originally stamped : And provided further. That in all where no coi- 
 cases where the party has not affixed the stamp required established""?" 
 by law upon any such instrument issued, registered, sold, g'™ men * n \?7 be 
 or transferred at a time when and at a place where no col- ward? 6 
 lection district was established, it shall be lawful for him 
 or them, or any party having an interest therein, to affix 
 the proper stamp thereto, or, if the original be lost, to a 
 copy thereof. But no right acquired in good faith before 
 the stamping of such instrument, or copy thereof, as herein 
 provided, if such record be required by law, shall in any 
 manner be affected by such stamping as aforesaid. 
 
 See section 3422, p. 291. 
 
 Post stamping of instruments or documents of any description 
 mentioned in Schedule A after the expiration of twelve months 
 from date of issue. (Vol. 2, Treas. Dec. (1899), No. 21539.) 
 
 Where omission was accidental, the collectors have authority 
 to remit penalty. (Vol. 1, Treas. Dec. (1899), No. 20590.) 
 
 Authority is conferred upon the collector, where an instru- 
 ment was not stamped by accident, mistake, inadvertence, or 
 urgent necessity, and without willful design to defraud, to 
 remit the penalty and cause the instrument to be stamped. 
 (Vol. 1, Treas. Dec. (1899), No. 20585.) 
 
 Instruments to be validated may be sent to collector by mail, 
 with affidavit, instead of being personally brought to the col- 
 lector's office. (Vol. 1, Treas. Dec. (1899), No. 20696. ) 
 
 The first proviso is somewhat ambiguous. The words "sell- 
 ing, or transferring the said bonds, debentures, or certificates 
 of stock or of indebtedness," were apparently interpolated in the 
 text of the statute after the word "issuing," in the place of the 
 words " the said instrument," as found in section 3422, Revised 
 Statutes, without it being observed that they would tend to 
 limit the operation of the provisos to this section to the particular 
 instruments specified therein, notwithstanding the body of the 
 statute deals with all instruments of whatever kind mentioned 
 in Schedule A. It has been held that all instruments mentioned 
 
 10228 20 
 
306 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 in Schedule A are embraced in the provisos as it is not supposed 
 that it was intended to limit their scope. 
 
 As to remission of penalty by collector after twelve months 
 from date of instrument. (Vol. 2, Treas. Dec. (1899), No. 21539). 
 
 Sec. 14. That hereafter no instrument, paper, or docu- 
 instramentnot ment reo . uire< i by law to be stamped, which has been signed 
 admissible 11 Ts or issued without being duly stamped, or with a deficient 
 stamped if nn ' stamp, nor any copy thereof, shall be recorded or admitted, 
 or used as evidence in any court until a legal stamp or 
 stamps, denoting the amount of tax, shall have been affixed 
 thereto, as prescribed bylaw: Provided, That any bond, 
 ■ ed - debenture, certificate of stock, or certificate of indebted- 
 foreiVcountrifS ness issued in any foreign couutry shall pay the same tax 
 when" issued 1 " in as * s required by law on similar instruments wben issued, 
 the united sold, or transferred in the United States ; and the party to 
 states. whom the same is issued, or by whom it is sold or trans- 
 
 ferred, shall, before selling or transferring the same, affix 
 thereon the stamp or stamps indicating the tax required. 
 
 Subsequent stamping has no retroactive effect in imparting 
 validity. (Vol. 3, Treas. Dec. ( 1900), Int. Rev. No. 53. ) 
 
 reTO?d 'fnftru" ® EC- ^" That ** shall not be lawful to record or register 
 ments in untiiany instrument, paper, or document required by law to be 
 stamped. stamped unless a stamp or stamps of the proper amount 
 
 shall have been affixed and canceled in the manner pre- 
 scribed by law ; and the record, registry, or transfer of any 
 such instruments upon which the proper stamp or stamps 
 aforesaid shall not have been affixed and canceled as afore- 
 said shall not be used in evidence. 
 
 Instruments requiring stamps are not competent evidence in 
 courts unless stamped. (Vol. 1, Treas. Dec. (1899), No. 21074.) 
 
 Recorders of deeds should note upon their records the absence 
 or presence of stamps on documents presented for record. (Vol. 
 1, Treas. Dec. (1899), No. 21226.) 
 
 instromentnot Sec. 16. That no instrument, paper, ordocument required 
 
 111 Vill 111 OH £L c* * 
 
 count of absence by law to be stamped shall be deemed or held invalid and 
 Nomina" ion d of °^ n0 e ff e °t for the want of a particular kind or description 
 stamp. of stamp designated for and denoting the tax charged on 
 
 any such instrument, paper, or document, provided a legal 
 documentary stamp or stamps denoting a tax of equal 
 amount shall have been duly affixed and used thereon. 
 Exemption. Sec. 17. That all bonds, debentures, or certificates of in- 
 debtedness issued by the officers of the United States Gov- 
 ernment, or by the officers of any State, county, town, munici- 
 pal corporation, or other corporation exercising the taxing 
 power, shall be, and hereby are, exempt from the stamp 
 taxes required by this Act : Provided, That it is the intent 
 hereby to exempt from the stamp taxes imposed by this Act 
 such State, county, town, or other municipal corporations in 
 the exercise only of functions strictly belonging to them in 
 their ordinary governmental, taxing, or municipal capacity: 
 , co-operative p rov i^ed further, That stock and bonds issued by co-oper- 
 
 buikliDCandloan .. , .v -, . ' -. -. ... i V. -. , , 
 
 association. ative building and loan associations whose capital stock 
 does not exceed ten thousand dollars, and building and loan 
 associations or companies that make loans only to their 
 shareholders, shall be exempt from the tax herein provided. 
 
 Section 3420, Revised Statutes : All bank checks, drafts, or 
 orders, as aforesaid, issued by the officers of the United States 
 
orAMP TAXES ON SPECIFIC OBJECTS. 307 
 
 Government, or by officers of any State, county, town, or other 
 municipal corporation, are exempt from taxation: Provided, That 
 it is the intent hereby to exempt from liability to taxation such 
 State, county, town, or other municipal corporations in the ex- 
 ercise only of functions strictly belonging to them in their ordi- 
 nary governmental and municipal capacity. 
 
 Writs and processes of State courts exempt from taxation; 
 copies thereof are also exempt. (Vol. 2, Treas. Dec. (1898), No. 
 19971.) 
 
 Exemption from tax of building and loan associations. (Vol. 
 2, Treas. Dec. (1898), No. 20187.) 
 
 Sec. 18. That on and after the first day of July, eighteen Teiegraptmes. 
 hundred and ninety-eight, no telegraph company or its aages " 
 agent or employee shall transmit to any person any dis- 
 patch or message without an adhesive stamp, denoting the 
 tax imposed by this Act, being affixed to a copy thereof, 
 or having the same stamped thereupon, and in default Penalty. 
 thereof shall incur a penalty of ten dollars: Provided, 
 That only one stamp shall be required on each dispatch or 
 message, whether sent through one or more companies: 
 Provided, That the messages or dispatches of the officers Exemption: 
 and employees of any telegraph or telephone company con- OTmpanf'! 3 bus£ 
 cerning the affairs and service of the company, and likeness. 
 messages or dispatches of the officials and employees of 
 railroad companies sent over the wires on their respective 
 railroads shall be exempt from this requirement: Provided 
 further, That messages of officers and employees of the Dispatches on 
 Government on official business shall be exempt from the f uslness'exempt. 
 taxes herein imposed upon telegraphic and telephonic mes- 
 sages. 
 
 It is the duty of the maker or signer of telegraph message of- 
 fered for transmission to affix the stamp. (Kirk v. Western 
 Union Telegraph Company, 90 Fed. Rep., 809; Vol. 1, Treas.Dec. 
 (1899), No. 20602.) 
 
 Sec. 19. That all the provisions of this Act relating to Provisionasto 
 dies, stamps, adhesive stamps, and stamp taxes shall extend appiTeabiTto 
 to and include (except where manifestly inapplicable) all SohedHle:B - 
 the articles or objects enumerated in Schedule B, subject 
 to stamp taxes, and apply to the provisions in relation 
 thereto. 
 
 Sec. 20. That on and after the first day of July, eighteen Penalty, sched- 
 hundred and ninety-eight, any person, firm, company, or 1116 ' 8 ' 
 corporation that shall make, prepare, and sell, or remove 
 for consumption or sale, drugs, medicines, preparations, 
 compositions, articles, or things, including perfumery and 
 cosmetics, upon which a tax is imposed by this Act, as pro- 
 vided for in Schedule B, without affixingthereto an adhesive 
 stamp or label denoting the tax before mentioned shall be 
 deemed guilty of a misdemeanor, and upon conviction 
 thereof shall pay a fine of not more than five hundred dol- 
 lars, or be imprisoned not more than six months, or both, 
 at the discretion of the court : Provided, That no stamp tax uncompound- 
 shall be imposed upon any uncompounded medicinal drug^^eta , 11 ^! 
 or chemical, nor upon any medicine sold to or for the use em pt-' 
 of any person which may be mixed or compounded for said 
 person according to the written recipe or prescription of or^prescription 
 any practicing physician or surgeon, or which may be put put up by drug- 
 up or compounded for said person by a druggist or phar- g ist > ete -. eMm P*- 
 
308 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 macist selling at retail only. The stamp taxes provided 
 Proprietary f or i D Schedule B of this Act shall apply to all medicinal 
 articles compounded by any formula, published or unpub- 
 lished, which are put up in style or manner similar to that of 
 patent, trade-mark, or proprietary medicine in general, or 
 which are advertised on the package or otherwise as reme- 
 dies or specifics for any ailment, or as having any special 
 claim to merit, or to any peculiar advantage in mode of 
 preparation, quality, use, or effect. 
 
 Decision of the United StatBs District Court, Southern Dis- 
 trict of New York, relative to stamping of " uncompounded 
 medicinal drugs or chemicals." Aristol, phenacetin, europhen, 
 peperazine, protargol, losophen, lycetol, sulfoual, tannigen, 
 tannopine, trional, and salophen exempt from stamp tax by 
 proviso in section 20 as uncompounded drugs. (United States 
 r. Aristol, Albert Stubbs, claimant, 91 Fed. Rep., 608; Vol. 1, 
 Treas. Dec. (1899), No. 20634.) 
 
 u e m o v i n g Sec. 21. That any manufacturer or maker of any of the 
 ten™toeTade da- articles for sale mentioned in Schedule B, after the same 
 ties - shall have been so made, and the particulars hereinbefore 
 
 required as to stamps have been complied with, or any 
 other person who shall take off, remove, or detach, or cause, 
 or permit, or suffer to be taken off, or removed or detached, 
 Reusing wrap- any stamp, or who shall use any stamp, or any wrapper or 
 pers.eto. cover to which any stamp is affixed, to cover any other 
 
 article or commodity than that originally contained in such 
 wrapper or cover, with such stamp when first used, with 
 the intent to evade the stamp duties, shall for every such 
 article, respectively, in respect of which any such offense 
 shall be committed, be deemed guilty of a misdemeanor, 
 Penalty. anc [ u p n conviction thereof shall pay a fine of not more 
 than five hundred dollars, or be imprisoned not more than 
 six mouths, or both, at the discretion of the court, and 
 every such article or commodity as aforesaid shall also be 
 forfeited. 
 Articles in Sec. 22. That auy maker or manufacturer of any of the 
 lending out.etc 3 ! articles or commodities mentioned in Schedule B, as afore- 
 before affixing said, or any other person who shall sell, send out, remove, 
 stamps. or ^ e 2j ver any article or commodity, manufactured as afore- 
 
 said, before the tax thereon shall have been fully paid by 
 affixing thereon the proper stamp, as in this Act provided, 
 or who shall hide or conceal, or cause to be hidden or con- 
 cealed, or who shall remove or convey away, or deposit, or 
 cause to be removed or conveyed away from or deposited 
 in any place, any such article or commodity, to evade the 
 tax chargeable thereon, or any part thereof, shall be deemed 
 guilty of a misdemeanor, and upon conviction thereof shall 
 Penalty. pay a fine of not more than five hundred dollars, or be im- 
 prisoned not more than sixmonths, or both, at the discretion 
 of the court, together with the forfeiture of any such article 
 Articles for ex- or commodity: Provided, That articles upon which stamp 
 P h° rta / i? ti 1 th ttaxes are required by this Act may, when intended for 
 charg e exportation, be manufactured and sold or removed without 
 
 having stamps affixed thereto, and without being charged 
 with tax as aforesaid; and every manufacturer or maker of 
 any article as aforesaid, intended for exportation, shall 
 give such bonds and be subject to such rules and regula- 
 
STAMP TAXES ON SPECIFIC OBJECTS. 309 
 
 tions to protect the revenue against fraud as may be from 
 time to time prescribed by the Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treas- 
 ury. 
 
 Sec. 23. That every manufacturer or maker of any of 
 the articles or commodities provided for in Schedule B, or 
 his foreman, agent, or superintendent shall at the end of 
 each and every month make, sign, and file with the col- 
 lector of internal revenue for the district in which he resides 
 a declaration in writing that no such article or commodity ^'a™*™^™ 
 has, during such preceding month or time when the last with collector 
 declaration was made, been removed, or carried, or sent, or monthl y- 
 caused or suffered or known to have been removed, carried, 
 or sent from the premises of such manufacturer or maker 
 other than such as have been duly taken account of and 
 charged with the stamp tax, on pain of such manufacturer 
 or maker forfeiting for every refusal or neglect to make 
 such declaration one hundred dollars; and if any such 
 manufacturer or maker, or his foreman, agent, or superin- 
 tendent, shall make any false or untrue declaration, such False report. 
 manufacturer or maker, or foreman, agent, or superinten- 
 dent making the same shall be deemed guilty of a misde- 
 meanor, and upon conviction shall pay a fine of not more Penalty. 
 than five hundred dollars, or be imprisoned not more than 
 six months, or both, at the discretion of the court. 
 
 Sec. 24. That the stamp taxes prescribed in this Act on 
 the articles provided for in Schedule B shall attach to all 
 such articles and things sold or removed for sale on and 
 after the said first day of July, eighteen hundred and ninety- 
 eight. Every person, except as otherwise provided in this Definition of 
 Act, who offers or exposes for sale any article or thing pro- manufactUTer - 
 vided for in said Schedule B, whether the article so offered 
 or exposed is of foreign manufacture and imported or of 
 domestic manufacture, shall be deemed the manufacturer 
 thereof, and shall be subject to all the taxes, liabilities, and 
 penalties imposed by law for the sale of articles without 
 the use of the proper stamp denoting the tax paid thereon; 
 and all such articles of foreign manufacture shall, in addi- 
 tion to the import duty imposed on the same, be subject to 
 the stamp tax prescribed in this Act: Provided further, 
 That internal revenue stamps required by existing law on stamps on im- 
 imported merchandise shall be affixed thereto and canceled §° s r 6 ted merchan - 
 at the expense of the owner or importer before the with- 
 drawal of such merchandise for consumption, and the Sec- 
 retary of the Treasury is authorized to make such rules and 
 regulations as may be necessary for the affixing and can- 
 celing of such stamps, not inconsistent herewith. 
 
 Sec. 25. That the Commissioner of Internal Revenue stamps to be 
 shall cause to be prepared for the payment of the taxes prepared ' 
 prescribed in this Act suitable stamps denoting the tax on 
 the document, article, or thing to which the same may be 
 affixed, and he is authorized to prescribe such method for 
 the cancellation of said stamps, as substitute for or in addi- 
 tion to the method provided in this Act, as he may deem 
 expedient. The Commissioner of Internal Revenue, with 
 the approval of the Secretary of the Treasury, is author- 
 
310 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 ized to procure any of the stamps provided for in this Act 
 by contract whenever such stamps can not be speedily pre- 
 pared by the Bureau of Engraving and Printing; but this 
 see next para- authority shall expire on the first day of July, eighteen 
 ffo a n o/ ttae. ten " hundred and ninety- nine. That the adhesive stamps used 
 in the payment of the tax levied in Schedules A and B of 
 this Act shall be furnished for sale by the several collectors 
 of internal-revenue, who shall sell and deliver them at their 
 face value to all persons applying for the same, except 
 officers or employees of the internal-revenue service: Pro- 
 vided, That such collectors may sell and deliver such 
 stamps in quantities of not less than one hundred dollars 
 Discount. °f f ace value, with a discount of one per centum, except as 
 otherwise provided in this Act. And he may, with the 
 approval of the Secretary of the Treasury, make all need- 
 ful rules and regulations for the proper enforcement of this 
 Act. 
 
 See section 3424, Revised Statutes, p. 293. 
 
 [Extract from sundry civil service appropriation act, approved March S, 
 1899 {SO Stat., 1074.)] 
 
 stamps may be Hereafter the Commissioner of Internal Revenue, with the 
 trac C t ure<l by ° "" approval of the Secretary of the Treasury, is authorized to 
 procure any of the stamps provided for in the Act entitled 
 il An Act to provide ways and means to meet war expendi- 
 tures, and for other purposes," approved June thirteenth, 
 eighteen hundred and ninety -eight, by contract, whenever such 
 stamps can not be speedily prepared by the Bureau of Engrav- 
 ing and Printing; and said contracts shall be awarded under 
 such terms, restrictions, and regulations as may be prescribed 
 by the Commissioner of Internal Revenue, with the approval 
 of the Secretary of the Treasury. 
 
 Proposals for paper upon which to print United States inter- 
 nal-revenue stamps. (Circular No. 48, Int. Rev. No. 526, Mar. 27, 
 1899; vol. 1, Treas. Dec. (1899), No. 20945.) 
 
 Documentary and proprietary revenue stamps issued prior to 
 June 13, 1898, under former revenue laws, can not be used for 
 the payment of taxes required by existing law, and the redemp- 
 tion or exchange of such old stamps is prohibited by statute. 
 (Vol. 2, Treas. Dec. (1898), Nos. 19608, 19732, and 19973.) 
 
 Ordinary postage stamps, except such as were printed with 
 the letters "I. R." by the Bureau of Engraving and Printing, 
 aud furnished by this office to collectors for sale as documen- 
 tary stamps, can not be used for the payment of any internal- 
 revenue taxes. 
 
 Documentary and proprietary stamps can not be used inter- 
 changeably. Documentary stamps only must be used upon 
 papers, documents, and instruments subject to tax as provided 
 in Schedule A. Only proprietary stamps must be used upon 
 articles and things enumerated in Schedule B. 
 
 Where a stamp of the proper denomination to pay the tax 
 due on an article or document can not be procured, two or more 
 stamps may be used. In such case as few stamps as possible 
 should be attached, and each stamp used should be canceled in 
 the manner provided by regulation. (Regulations, Series 7, 
 No. 26, concerning documentary and proprietary stamps.) 
 
 A stamp affixed to an instrument and canceled cannot law- 
 fully be removed therefrom and affixed to arfother instrument 
 requiring a stamp. Amounts paid for stamps used in error, or 
 in excess, or on instruments defaced or found to be defective 
 
STAMP TAXES ON SPECIFIC OBJECTS. 311 
 
 and for which a substitute is prepared and stamped, may he 
 refunded. (Vol. 2, Treas. Deo. (18981, No. 20125.) 
 
 Persons desiring stamps imprinted on checks or other instru- 
 ments must make application and payment therefor to a col- 
 lector of internal revenue. (Vol. 1, Treas. Dec. (1899), No. 21170.) 
 
 The Commissioner of Internal Revenue is authorized, under 
 certain conditions, to cause internal-revenue stamps for the pay- 
 ment of tax upon tobacco to be prepared elsewhere than in the 
 Bureau of Engraving and Printing. (18 Op. Atty. Gen., 62.) 
 
 Schedule A. 
 
 stamS> taxes. 
 
 (1) Bonds, debentures, or certificates of indebtedness ra r e s nd or certm- 
 issued after the first day of July, anno Domini eighteen oates of indebted- 
 hundred and ninety-eight, by any association, company, f«e v'aSIefeto'!' 
 or corporation, on each hundred dollars of face value or 5 cents. 
 fraction thereof, five cents, and on each original issue, 
 whether on organization or reorganization, of certificates on original is- 
 of stock by any such association, company, or corporation, ? ^took^oents 
 on each hundred dollars of face value or fraction thereof, on each * 100 - 
 five cents, and on all sales, or agreements to sell, or memo- on aii sales, 
 rauda of sales or deliveries or transfers of shares or cer- fc;' n ™ eaoh$100 ' 
 tificates of stock in any association, company, or corpora- 
 tion, whether made upon or shown by the books of the 
 association, company, or corporation, or by any assignment 
 in blank, or by any delivery, or by any paper or agreement 
 or memorandum or other evidence of transfer or sale 
 whether entitling the holder in any manner to the benefit 
 of such stock, or to secure the future payment of money or 
 for the future transfer of any stock, on each hundred dol- 
 lars of face value or fraction thereof, two cents : Provided, 
 That in case of sale where the evidence of transfer is shown Transfers 
 only by the books of the company the stamp shall bef f °™^ p ^» 
 placed upon such books; and where the change of owner- stamps to i>e 
 ship is by transfer certificate the stamps shall be placed l 1 ™^. ° a Buel1 
 upon the certificate; and in cases of an agreement to sell 
 or where the transfer is by delivery of the certificate stamps to be 
 assigned in blank there shall be made and delivered by the ^ edon oertifi - 
 seller to the buyer a bill or memorandum of such sale, to 
 which the stamp shall be affixed; and every bill or memo- 
 randum of sale or agreement to sell before mentioned shall 
 show the date thereof, the name of the seller, the amount 
 of the sale, and the matter or thing to which it refers. And 
 any person or persons liable to pay the tax as herein pro- Failure to 
 vided, or anyone who acts in the matter as agent or broker mSrancuim. ° r 
 for such person or persons, who shall make any such sale, 
 or who shall in pursuance of any such sale deliver any 
 such stock, or evidence of the sale of any such stock or 
 bill or memorandum thereof, as herein required, without 
 having the proper stamps affixed thereto, with intent to 
 evade the foregoing provisions shall be deemed guilty of Penalty. 
 a misdemeanor, and upon conviction thereof shall pay a 
 fine of not less than five hundred nor more than one thou- 
 sand dollars, or be imprisoned not more than six months, 
 or both, at the discretion of the court. 
 
312 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 When a bond is said to be issued. Whenever a corporation 
 issues a bond, and there accrues to the corporation a benefit or 
 consideration for issuing the same, the bond is subject to taxa- 
 tion. (Vol. 2, Treas. Dec. (1898), No. 20156.) 
 
 Stamp tax ; certificates of stock ; sales and transfers of certifi- 
 cates of stock. (Yol. 2, Treas. Dec. (1898), No. 19607.) 
 
 In reckoning the stamp tax on transfers of certificates of 
 shares, the tax is reckoned on the face value. (Vol. 2, Treas. 
 Dec. (1898), No. 19710.) 
 
 Transfers of shares or certificates of stock ; how stamps are 
 to be attached; stamp tax to be reckoned on face value of cer- 
 tificate. (Vol. 2, Treas. Dec. (1898), No. 19888.) 
 
 Transfers of stock from guardian to ward subject to taxation. 
 (Vol. 2, Treas. Dec. (1898), No. 20070.) 
 
 Preferred stock issued, in lieu of common stock not taxable 
 when there is no change of ownership, (Vol. 1, Treas. Dec. 
 (1899), No. 20694.) 
 
 Where brokers acting in behalf of their principals buy stock 
 and receive stamped bills of sale in their own names, they may 
 transfer such stock on the books of the corporation to the 
 names of their principals without additional stamp tax. (Vol. 
 1, Treas. Dec. (1899), No. 20727. ) 
 
 Certificates of stock of a foreign corporation when sold or 
 delivered within the United States are liable to the same tax as 
 certificates of stock of any domestic corporation. (Vol. 1, Treas. 
 Dec. (1899), No. 20793.) 
 
 "Puts" and "calls." The Attorney-General decided that the 
 former are not subject to tax, but that the latter, being agree- 
 ments to sell, are taxable. (Vol. 1, Treas. Dec. (1899), No. 21151.) 
 
 When a certificate of stock is presented for transfer and the 
 power of attorney on the back thereof is dated prior to July 1, 
 1898, although the name of the transferee is not filled in until 
 after that date, both the power of attorney and the certificate 
 are required to be stamped. (Vol. 1, Treas. Dee. (1899), No. 
 21277.) 
 
 No tax on the closing of a stock transaction caused by margin 
 being exhausted because of market going against speculator. 
 (Vol. 2, Treas. Dec. (1899), No. 21707.) 
 
 The circumstances under which the memoranda issued by 
 brokers evidencing the sale or purchase of stock need or need 
 not be stamped. (Vol. 2, Treas. Dec. (1899), No. 21711.) 
 
 Agreements of (2) Upon each sale, agreement of sale, or agreement to 
 
 sale or to sell ,\ ' r ■, . ' , , . . ' i_ i. i 
 
 products at ex- sell, any products or merchandise at any exchange, or board 
 oo^ards Invade r °^ tra( le, or other similar place, either for present or future 
 delivery, for each one hundred dollars in value of said sale 
 or agreement of sale or agreement to sell, one cent, and for 
 each additional one hundred dollars or fractional part 
 thereof in excess of one hundred dollars, one cent: Pro- 
 stamps to be vifaci, That on every sale or agreement of sale or agreement 
 mentis, e™. asree to sell as aforesaid there shall be made and delivered by 
 the seller to the buyer a bill, memorandum, agreement, or 
 other evidence of such sale, agreement of sale, or agreement 
 to sell, to which there shall be affixed a lawful stamp or 
 stamps in value equal to the amount of the tax on such sale. 
 Memorandum. And every such bill, memorandum, or other evidence of sale 
 or agreement to sell shall show the date thereof, the name 
 of the seller, the amount of the sale, and the matter or thing 
 to which it refers; and any person or persons liable to pay 
 the tax as herein provided, or anyone who acts in the matter 
 as agent or broker for such person or persons, who shall 
 make any such sale or agreement of sale, or agreement to 
 sell, or who shall, in pursuance of any such sale, agreement 
 of sale, or agreement to sell, deliver any such products or 
 merchandise without a bill, memorandum, or other evidence 
 
STAMP TAXES ON SPECIFIC OBJECTS. 313 
 
 thereof as herein required, or who shall deliver such bill, 
 
 memorandum, or other evidence of sale, or agreement to 
 
 sell, without having the proper stamps affixed thereto, with f^ "memoran" 
 
 intent to evade the foregoing provisions, shall be deemed dnm. p 
 
 guilty of a misdemeanor, and upon conviction thereof shall 
 
 pay a fine of not less than five hundred nor more than one Penalty. 
 
 thousand dollars, or be imprisoned not more than six 
 
 months, or both, at the discretion of the court. 
 
 The provision relative to sales, or agreements to sell, of prod- 
 ucts or merchandise at any exchange or hoard of trade, or 
 other similar place, and requiring the seller to give a hill or 
 "memorandum which shall he stamped, declared constitutional. 
 
 Sales of live stock at stock yards come within the law, the 
 same heing a, similar place to an exchange or board of trade. 
 
 The tax is not a direct tax, nor a, tax upon the business itself 
 which is so transacted, but is a duty upon the facilities made 
 use of and actually employed in the transaction of the business, 
 separate and apart from the business itself. (Nicol v. Ames, 
 173 U. S., 509; vol. 1, Treas. Dec. (1899), No. 20984.) 
 
 Transactions of live-stock exchanges — Duty of exchanges, 
 when sale is made, or an agreement of sale, or an agreement to 
 sell entered into, to give to buyer a bill, memorandum, or other 
 evidence of such, sale, and to place thereon the required stamp. 
 (Vol. 2, Treas. Dec. (1898), No. 19739.) 
 
 Tax on sales "at any exchange, or board of trade, or other 
 similar place ;" live stock comes within the classification of "any 
 products or merchandise;" "similar place" defined in reference 
 to the selling of live stock; sales of live stock at such places as 
 those defined subject to taxation. (Vol. 2, Treas. Dec. (1898), No. 
 20031.) 
 
 To constitute an exchange, board of trade, or other similar 
 place, so as to subject the evidence of sale to tax, there must be 
 more than one person, company, or partnership authorized to 
 negotiate sales thereat. (Vol. 1, Treas. Dec. (1899), No. 21148.) 
 
 Bucket shops defined; tax on agreements to sell shares of 
 stock or merchandise at such places. (Vol. 1, Treas. Dec. (1899), 
 No. 21279.) 
 
 Sales of grain made at an exchange and sales of grain made 
 by brokers in their own offices. (Vol. 2, Treas. Dec. (1899), No. 
 21396.) 
 
 (3) Bank check, draft, or certificate of deposit not draw- Bank checks, 
 ing interest, or order for the payment of any sum of money, etc - 
 drawn upon or issued by any bank, trust company, or any 
 person or persons, companies, or corporations at sight or 
 on demand, two cents. 
 
 Orders for the payment of money are required to be stamped, 
 although intended merely as receipts or vouchers. (Granby 
 Mercantile Co. v. Webster, Collector, 98 Fed. Rep., 604 ; vol. 3, 
 Treas. Dec. (1900), Int. Eev. No. 3.) 
 
 Orders drawn under a State law for the payment of money 
 out of the State funds, and bank checks issued by the treasurer 
 of the State for such payments, are exempt. (Vol. 1, Treas. Dec. 
 (1898), No. 19523.) 
 
 Official checks of disbursing officers of the Indian service, 
 drawn by them against public funds, in discharge of duties 
 imposed by law, are exempt. (Vol.2, Treas. Dec. (1898), No. 
 19683.) 
 
 Checks of officers of a county or municipal corporation, drawn 
 in their official capacity in discharge of duties imposed upon 
 them by law, are exempt from tax. (Vol. 2, Treas. Dec. (1898), 
 No. 19693.) 
 
 No stamp required for the withdrawal of money from savings 
 banks by depositors on pass books. (Vol. 2, Treas. Dec. (1898), 
 No. 19611.) 
 
 Any check or order for payment of money drawn on any per- 
 son requires a 2-cent stamp. (Vol. 2, Treas. Dec. (1898), No. 
 19654.) 
 
514 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Cotton tickets O. K.'d by a buyer, and paid with buyer's money 
 in hands of third party, direct to the original payee exempt 
 from taxation. (Vol. 2, Treas. Dec. (1898), No. 20375.) 
 
 Checks used in lieu of promissory notes must be stamped at 
 the rate of 2 cents per $100. (Vol. 2, Treas. Dec. (1898), No. 
 20463.) 
 
 Checks and orders for the payment of money (inland and for- 
 eign) defined and tax designated. Letters of advice used by 
 foreign money brokers, when taxable. (Vol. 1, Treas. Dec. (1899), 
 No. 20648.) 
 
 Instruments used by foreign money-order brokers, when and 
 how taxable. (Vol. 1, Treas. Dec. (1899), No. 20650.) 
 
 Statement to the effect that drafts do not become subject to 
 taxation unless paid, wholly erroneous. (Vol. 1, Treas.. Dec. 
 (1899), No. 20871.) 
 
 Orders for the payment of money contained in acceptances of 
 drafts require but one stamp of 2 cents, whether the drafts are 
 at sight or on time. (Vol. 1, Treas. Dec. (1899), No. 20874.) 
 
 Bills of exchange or orders for payment of money drawn 
 abroad, but payable in the United States at sight or on demand, 
 require only a 2-cent stamp on each instrument. Reversal of 
 ruling published as Treasury decision 20881 in this respect. 
 (Vol. 1, Treas. Dec. (1899), No. 20947.) 
 
 Tax on checks, drafts, or orders for the payment of money, 
 domestic and foreign, and definition of such instruments. 
 (Vol. 1, Treas. Dec. (1899), No. 21021.) 
 
 Orders for payment of money by officers of lodges or bene- 
 ficiary societies. Modification of ruling 58 in circular 503, re- 
 vised. (Vol. 1, Treas. Dec. (1899), No. 21077.) 
 
 Banks must not affix stamps to unstamped checks presented, 
 and must return to drawer any unstamped check presented for 
 payment. Contrary instruction contained in Treasury decision 
 19606 revoked. (Vol. 2, Treas. Dec. (1899), No. 21395.) 
 
 Grain and cotton tickets cashed by a regular employee of 
 company issuing same, or from buyer's own money in hands of 
 third parties, not taxable if paid direct to original payee. (Vol. 
 2, Treas. Dec. (1899), No. 21708.) 
 
 Bill of ex- (4.) Bill of exchange (inland), draft, certificate of deposit 
 no lg prom 1 iBSOTy drawing interest, or order for the payment of any sum of 
 ° te - money, otherwise than at sight or on demand, or any 
 
 promissory note except bank notes issued for circulation, 
 and for each renewal of the same, for a sum not exceeding 
 one hundred dollars, two cents; and for each additional 
 one hundred dollars or fractional part thereof in excess 
 of one hundred dollars, two cents. And from and after 
 the first day of July, eighteen hundred and ninety-eight, 
 the provisions of this paragraph shall apply as well to 
 original domestic money orders issued by the Government 
 of the United States, and the price of such money orders 
 shall be increased by a sum equal to the value of the 
 stamps herein provided for. 
 
 Certificates of deposit to secure the payment of gas bills tax- 
 able as certificates of deposit drawing interest. (Vol. 2, Treas. 
 Dec. (1898), No. 20003.) 
 
 Certificates of deposit payable on demand and bearing inter- 
 est if left for specified time require a 2 cent stamp when issued, 
 and if paid subsequent to time interest accrues, additional 
 stamps at rate of 2 cents per $100. (Vol. 2, Treas. Dec. (1898), 
 No. 20420.) 
 
 Renewal of note does not of itself renew the pledge securing 
 it; pledge must be specifically renewed to subject it to taxation. 
 (Vol. 2, Treas. Dec. (1898), No. 20118.; 
 
 Bui of ex- (5.) Bill of exchange (foreign) or letter of credit (including 
 aange (foreign). or( j erg jj y telegraph or otherwise for the payment of money 
 issued by express or other companies or any person or per- 
 sons), drawn in but payable out of the United States, if 
 
STAMP TAXES ON SPECIFIC OBJECTS. 315 
 
 drawn singly or otherwise than in a set of three or more, 
 according to the custom of merchants and bankers, shall 
 pay for a sum not exceeding one hundred dollars, four 
 cents, and for each one hundred dollars or fractional part 
 thereof in excess of one hundred dollars, four cents. 
 
 If drawn in sets of two or more : For every bill of each in " w e h t e ™ f J* w ™ 
 set, where the sum made payable shall not exceed one hun- more. 8 ° 
 dred dollars, or the equivalent thereof, in any foreign cur- 
 rency in which such bill may be expressed, according to the 
 standard of value fixed by the United States, two cents; 
 and for each one hundred dollars or fractional part thereof 
 in excess of one hundred dollars, two cents. 
 
 (C) Bills of lading or receipt (other than charter party) bui of lading 
 for any goods, merchandise, or effects, to be exported from (6x P° rt) - 
 a port or place in the United States to any foreign port or 
 place, ten cents. 
 
 See exception at the end of Schedule A. 
 
 Only one stamp required upon bills of lading issued in sets of 
 two or more covering but one shipment. Treasury decision 
 21169 modified. (Vol. 2, Treas. Dec. (1899), No. 21496. ) 
 
 Relative to export bills of lading subject to stamp tax. (Cir- 
 cular No. 109, Int. Rev. No. 544, Aug. 24, 1899 ; vol. 2, Treas. Dec. 
 (1899), No. 21538.) 
 
 Opinion of the Attorney-General, January 2, 1900, on the ques- 
 tion of the taxability of export bills of lading, or receipts issued 
 for goods shipped from the United States to Canada or Mexico 
 by rail; such instruments taxable at the rate of one cent only. 
 (Vol. 3, Treas. Dec. (1900), No. 6.) 
 
 (7) Express and freight: It shall be the duty of every Express and 
 railroad or steamboat company, carrier, express company, ftei s ht - 
 or corporation or person whose occupation is to act as such, 
 to issue to the shipper or consignor, or his agent, or person 
 from whom any goods are accepted for transportation, a 
 bill of lading, manifest, or other evidence of receipt and 
 forwarding for each shipment received for carriage and 
 transportation, whether in bulk or in boxes, bales, pack- 
 ages, bundles, or not so inclosed or included; and there Each duplicate 
 shall be duly attached and canceled, as is in this Act pro- biUof ladin & etc - 
 vided, to each of said bills of lading, manifests, or other 
 memorandum, and to each duplicate thereof, a stamp of the 
 value of one cent: Provided, That but one bill of lading Newspaper 
 shall be required on bundles or packages of newspapers bundles - 
 when inclosed in one general bundle at the time of ship- 
 ment. Any failure to issue such bill of lading, manifest, Faiiuretoissue 
 or other memorandum, as herein provided, shall subject 
 such railroad or steamboat company, carrier, express com- 
 pany, or corporation or person to a penalty of fifty dollars Penalty. 
 for each offense, and no such bill of lading, manifest, or 
 other memorandum shall be used in evidence unless it 
 shall be duly stamped as aforesaid. 
 
 United States v. Wells, Fargo & Co. Express (96 Fed. Rep., 
 835). 
 Crawford v. Hubbell (89 Fed. Rep., 961). 
 
 The common carrier shall issue bills of lading, manifest, or 
 other evidence of receipt and forwarding. "Shipment" defined: 
 On a through bill of lading it is one shipment, though several 
 modes of conveyance are employed. Every separate shipment 
 requires evidence that it has been made, and to the evidence the 
 stamp is affixed. (Vol. 2, Treas. Dec. (1898), No. 19829.) 
 
316 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Opinion of the Attorney-General, AugUBt 17, 1898, on the 
 question whether the word "goods" includes money: Where 
 an express company receives money for transportation, it is 
 regarded as "goods'" under Schedule A, and a bill of lading 
 must be issued therefor, and a stamp affixed. (Vol. 2, Treas. 
 Dec. (1898), No. 19970.) 
 
 Receipts, bills of lading, or manifests issued by express com- 
 panies in cases of shipment of money and securities of the United 
 States Government under contract for transportation of same 
 are subject to stamp tax under act of 1898. (Vol. 2, Treas. Dec. 
 (1898), No. 19996.) 
 
 The Attorney-General holds that the law which makes it the 
 duty of the carrier to issue a bill of lading or a receipt to a per- 
 son from whom any goods are accepted for transportation, and 
 to stamp the same, does not apply to baggage received by rail- 
 road companies and carried upon the same train with 1 he owner, 
 whether such baggage be the quantity allowed ordinarily by the 
 rules of the railroad company or is in excess of such amount. 
 (Vol. 2, Treas. Dec, (1898), No. 20169.; 
 
 Exemption from tax of express matter carried for railroad 
 company free under contract with express company. (Vol. 2, 
 Treas. Dec. (1898), No. 20240.) 
 
 Bill of lading covering both domestic and foreign transporta- 
 tion alone requires a 10-cent revenue stamp, but if it only covers 
 the domestic transportation, a 1-cent stamp; i. e., only one 
 revenue stamp is now required, either a 10-cent or a 1-cent 
 stamp. (Vol. 1, Treas. Dec. (1899), No. 20834.) 
 
 No obligation imposed on transportation companies to issue 
 export bills of lading, but when such bills are issued they mast 
 be stamped. (Vol. 1, Treas. Dec. (1899), No. 21169.) 
 
 Bills of lading issued by steamboats or other vessels plying 
 only between ports of the United States and ports in British 
 North America do not require stamps. (Vol. 1, Treas. Dec. 
 (1899), No. 21255.) 
 
 Tax imposed on bills of lading covering shipments from a 
 port or place within the United States to any foreign port or 
 place. (Vol. 2, Treas. Dec. (1899), No. 21453.) 
 
 Carriers not required by law to issue duplicates of domestic 
 bills of lading, but if they do issue them they must stamp them 
 with a 1-cent stamp. (Vol. 2, Treas. Dec. (1899), No. 21645.) 
 
 Memorandum receipts for freight, afterwards exchanged for 
 bills of lading, must be stamped when issued. (Vol.2, Treas. 
 Dec. (1899), No. 21688.) 
 
 Concerning the business of local expressmen and common 
 carriers. (Vol. 2, Treas. Dec. (1899), No. 21692.) 
 
 The stamp tax on bills of lading is payable by the transpor- 
 tation company issuing the bill of lading, and the payment by 
 a disbursing officer of such tax ou shipments made by the Gov- 
 ernment is unauthorized. (VIComp. Dec, 72.) 
 Teieptonemes- (8) Telephone messages: It shall be the duty of every 
 person, firm, or corporation owning or operating any tele- 
 phone line or lines to make within the first fifteen days of 
 each month a sworn statement to the collector of internal 
 revenue in each of their respective districts, stating the 
 number of messages or conversations transmitted over 
 their respective lines during the preceding month for which 
 a charge of fifteen cents or more was imposed, and for each 
 of such messages or conversations the said person, firm, or 
 corporation shall pay a tax of one cent : Provided, That only 
 one payment of said tax shall be required, notwithstanding 
 the lines of one or more persons, firms, or corporations shall 
 be used for the transmission of each of said messages or 
 conversations. 
 
 Exemptions, see sec. 18, p. 307. 
 
 Telephone messages and conversations. The person, firm, or 
 corporation starting the message or conversation on its course 
 should make return on Form 424. (Vol. 1, Treas. Dec. (1899), 
 No. 20983.) 
 
 sages. 
 
STAMP TAXES ON SPECIFIC OBJECTS. 317 
 
 (9) Bond: For indemnifying any person or persons, firm, B ™ (ls - 
 or corporation who shall have become bound or engaged as 
 surety for the payment of any sum of money, or for the due 
 execution or performance of the duties of any office or posi- 
 tion, and to account for money received by virtue thereof, 
 
 and all other bonds of any description, except such as may 
 be required in legal proceedings, not otherwise provided for 
 in this schedule, fifty cents. 
 
 Bonds of municipal officers required to be stamped. (Vol. 2, 
 Treas. Dec. (1898), No. 19686.) 
 
 Tax on renewal of bonds of fidelity companies taking effect 
 on or after July 1, 1898. (Vol. 2, Treas. Dec. (1898), No. 19845.) 
 
 Tax on bonds required before a person can enter on the" duties 
 of a State office not a tax on the functions of a State government. 
 (Vol. 1, Treas. Dec. (1899), No. 20510.) 
 
 Bonds of notaries public are subject to a tax. (Vol. 1, Treas. 
 Dec. (1899), No. 20547.) 
 
 Dramshop bonds. (United States v. Ambrosini, vol. 3, Treas. 
 Dec. (1900), Int. Eev. No. 40). 
 
 Bonds required in legal proceedings. Bonds of administrators, 
 executors, guardians, and receivers appointed by the courts not 
 taxable. (Vol. 1, Treas. Dec. (1899), No. 20756.) 
 
 Opinion of the Attorney-General that bonds given by private 
 individuals secured by mortgages are taxable as bonds of any 
 description not otherwise provided for, and not as promissory 
 notes. (Vol. 1, Treas. Dec. (1899), No. 20788.) 
 
 Bonds given under section 3297, Revised Statutes, by officers 
 of State institutions, for alcohol to be used for scientific pur- 
 poses, not subject to stamp tax. (Vol. 1, Treas. Dec. (1899), No. 
 20876.) 
 
 Stamps required on bonds of distillers, brewers, and other 
 manufacturers, when given in duplicate or triplicate, only the 
 original to be stamped. Modification of Treasury ruling No. 
 19707, of July 18, 1898. (Vol. 1, Treas. Dec. (1899), No. 21312.) 
 
 Guaranties accompanying proposals taxable the same as 
 bonds. (Vol. 2, Treas. Dec. (1899), No. 21609.) 
 
 Bonds of indemnity, and fidelity and guaranty insurance. 
 (Vol. 3, Treas. Dec. (1900), Int. Rev. No. 15.) 
 
 (10) Certificate of profits, or any certificate or memoran- certificate of 
 dum showing an interest in the property or accumulations proflt8 ' 6tc ' 
 
 of any association, company, or corporation, and on all 
 transfers thereof, on each one hundred dollars of face value 
 or fraction thereof, two cents. 
 
 (11) Certificate: Any certificate of damage, or otherwise, certificate of 
 and all other certificates or documents issued by any port dama s e - 
 warden, marine surveyor, or other person acting as such, 
 twenty-five cents. 
 
 (12) Certificate of any description required by law not certificate of 
 otherwise specified in this Act, ten cents. any.desonpti<m. 
 
 Certificates of acknowledgment to deeds and mortgages not 
 required to be stamped. (Vol. 2, Treas. Dec. (1898), No. 19764.) 
 
 See numerous rulings in Circular 503, revised, on the subject 
 of Certificates required by law. 
 
 (13) Charter party: Contract or agreement for the char- charter party. 
 ter of any ship, or vessel, or steamer, or any letter, memo- 
 randum, or other writing between the captain, master, or 
 
 owner, or person acting as agent of any ship, or vessel, or 
 steamer, and any other person or persons, for or relating to 
 the charter of such ship, or vessel, or steamer, or any re- 
 newal or transfer thereof, if the registered tonnage of such 
 ship, or vessel, or steamer does not exceed three hundred 
 tons, three dollars. 
 
318 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Exceeding three hundred tons and not exceeding six 
 hundred tons, five dollars. 
 Exceeding six hundred tons, ten dollars. 
 
 Barges not included in the term "vessel," in paragraph relat- 
 ing to charter party. (Vol. 2, Treas. Dec. (1898), No. 19653.) 
 
 The tax imposed on charter parties is applicable only to regis- 
 tered tonnage in foreign trade, and does not apply to enrolled 
 or licensed tonnage. (Opinion of the Attorney-General. Vol.2, 
 Treas. Dec. (1898), No. 19823.) 
 
 The copy or duplicate of a foreign-made charter party, charter- 
 ing a vessel to load at a port within the United States, which is 
 the original evidence in this country of the vessel's charter and 
 the evidence accepted by all concerned, is subject to taxation. 
 (Vol. 2, Treas. Dec. (1899), No. 21419.) 
 
 Contract : (i4) Contract: Broker's note, or memorandum of sale of 
 
 Broker 8 note, v/ _ i-i- j_,it , 
 
 etc. any goods or merchandise, stocks, bonds, exchange, notes 
 
 of hand, real estate, or property of any kind or description 
 issued by brokers or persons acting as such, for each note 
 or memorandum of sale, not otherwise provided for in this 
 Act, ten cents. 
 Deeds, etc. (15) Conveyance: Deed, instrument, or writing, whereby 
 
 any lands, tenements, or other realty sold shall be granted, 
 assigned, transferred, or otherwise conveyed to, or vested 
 in, the purchaser or purchasers, or any other person or per- 
 sons, by his, her, or their direction, when the consideration 
 or value exceeds one hundred dollars and does not exceed 
 five hundred dollars, fifty cents; and for each additional 
 five hundred dollars or fractional part thereof in excess 
 of five hundred dollars, fifty cents. 
 
 Referee's deed. Decision of New York supreme court. 
 (Loring v. Chase, vol. 1, Treas. Dec. (1899), No. 20794.) 
 
 A conveyance of realty by a master commissioner must have 
 necessary stamps to be receivable for record. (Farmers' Loan 
 and Trust Co. v. Council Bluffs Gas and Electric Light Co. (1898), 
 90 Fed. Rep., 806; Vol. 1, Treas. Dec. (1899), No. 20952.) 
 
 Taxation of conveyances of realty sold subject to mortgage. 
 Decision of Judge Taft in United States circuit court for 
 southern district of Ohio considered. (Vol. 1, Treas. Dec. (1899), 
 No. 21314.) 
 
 Escrow deeds are not subject to taxation until final delivery. 
 (Vol. 2, Treas. Dec. (1898), No. 20096.) 
 
 A contract for deed used in selling real estate is not subject 
 to stamp tax. (Vol. 2, Treas. Dec. (1898), No. 20065. ) 
 
 Releases of mortgages and deeds of trust operating as mort- 
 gages are not subj ect to taxation, no matter in what form they 
 are executed. (Vol. 2, Treas. Dec. (1898), No. 20440.) 
 
 Deeds of masters in chancery are required to be stamped. 
 (Vol. 2, Treas. Dec. (1898), No. 20311.) 
 
 Warranty deed with vendor's lien taxed as a conveyance of 
 land. No mortgage tax imposed thereon. ( Vol. 2, Treas. Dec. 
 (1898), No. 20320.) 
 
 When a partition deed is operative in denning boundary lines 
 or in showing by location each tenant in common's interest, no 
 tax accrues. (Vol. 1, Treas. Dec. (1899), No. 20792.) 
 
 A deed or mortgage executed and delivered prior to July 1, 
 1898, is subject to stamn tax when offered for registration after 
 that date in States *where, by State law, registration is 
 necessary to pass title or establish valid lien. (Vol. 1, Treas. 
 Dec. (1899), No. 20838.) 
 
 Conveyance of a mine located on unpatented land is subject to 
 taxation. (Vol. 1, Treas. Dec. (1899), No. 20986.) 
 
 Decision construing the clause in Schedule A relative to 
 stamps on conveyances. U. S. Circuit Court, Western District 
 of Missouri. (Vol. 3, Treas. Dec. (1900), Int. Rev. No, 51.) 
 
STAMP TAXES ON SPECIFIC OBJECTS. 319 
 
 Deeds of conveyance executed by and between tenants in 
 common not taxable. Deeds of conveyance executed by and 
 between joint tenants taxable. (Vol. 1, Treas. Dec. (1899), No. 
 21283.) 
 
 Method of computing taxation on real property subject to 
 mortgage. Modifying Treas. Dec. 19932. (Vol. 2, Treas. Dec. 
 (1899), No. 21519.) 
 
 Conveyance of realty to trustees or other persons without a val- 
 uable consideration, not taxable. (Vol. 3, Treas. Dec. (1900) Int. 
 Eev. No. 52 ; Circular 555, March 9, 1900.) 
 
 A deed of conveyance conveying real estate that lies in 
 countries that are not United States territory is not subject to 
 taxation, though the grantor and grantee may both be citizens 
 and residents of the United States. (Vol. 2, Treas. Dec. (1899), 
 No. 21562.) 
 
 Deeds that are simply confirmatory and do not vest title not 
 already vested are exempt from tax ; same as to deeds of parti- 
 tion. (Circular No. 503, 2d revision. Compilation of decisions 
 for year 1899, p. 293. 
 
 Taxation of conveyances of real property where a mortgage 
 is given to the grantor by the grantee at the time of conveyance 
 for part of the purchase price. (Vol. 2, Treas. Dec. (1899), No. 
 21621.) 
 
 (16) Dispatch, telegraphic: Any dispatch or message, Telegrams. 
 one cent. 
 
 (17) Entry of any goods, wares, or merchandise at any Entry of goods, 
 
 i i • 1 1 i> i ' i • j_ 6tc.i Jit custom- 
 
 custom-house, either ior consumption or warehousing, not Wse. 
 exceeding one hundred dollars in value, twenty-five cents. 
 
 Exceeding one hundred dollars and not exceeding five 
 hundred dollars in value, fifty cents. 
 
 Exceeding five hundred dollars in value, one dollar. 
 
 (18) Entry for the withdrawal of any goods or merchan- dr ^°^ yforwith - 
 dise from customs bonded warehouse, fifty cents. 
 
 (19) Insurance (life) : Policy of insurance, or other instru- Life insurance. 
 ment, by whatever name the same shall be called, whereby 
 
 any insurance shall hereafter be made upon any life or 
 lives, for each one hundred dollars or fractional part thereof, 
 eight cents on the amount insured: Provided, That on all in I ^ u u 3 r t a ^ 1 ° = 
 policies, for life insurance only, issued on the industrial or weekly payment 
 weekly-payment plan of insurance, the tax shall be forty plan- 
 per centum of the amount of the first weekly premium. 
 And it shall be the duty of each person, firm, or corpora- 
 tion issuing such policies to make within the first fifteen 
 days of every month a sworn statement to the collector of 
 internal revenue in each of their respective districts, of the 
 total amount of first weekly premiums received on such 
 policies issued by the said person, firm, or corporation dur- 
 ing the preceding month, and upon the total amount so re- 
 ceived, the said person, firm, or corporation shall pay the 
 said tax of forty per centum: Provided further, That the Exemption. 
 provisions of this section shall not apply to any fraternal, 
 beneficiary society, or order, or farmers' purely local coop- 
 erative company or association, or employees' relief asso- 
 ciations operated on the lodge system, or local cooperation 
 plan, organized and conducted solely by the members 
 thereof for the exclusive benefit of its members and not 
 for profit. 
 
 A policy of insurance is not valid unless it bears the proper 
 canceled revenue stamp. Stamps may be affixed by local agents 
 when policies are delivered. (Vol. 2, Treas. Dec. (1898), No. 
 19741.) 
 
320 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Circumstances under which policies of life insurance issued 
 in lieu of canceled policies, surrendered for change in class of 
 insurance and amount of insurance, are not taxable. (Vol. 1, 
 Treas. Dec. (1899), No. 21048.) 
 
 Several conditions under which a policy of life insurance, 
 issued in lieu of a surrendered policy, is not subject to taxation. 
 Instructions in regard to indorsing the new policy to show why 
 stamps are not affixed. Change of beneficiaries without con- 
 sideration not taxable ; when made for a valuable considera- 
 tion, taxable as assignments. (Vol. 1, Treas. Dec. (1899), No. 
 21227.) 
 
 Annuities payable either during life or a term of years not 
 taxable under Schedule A. (Vol. 2, Treas. Dec. (1899), No. 21618.) 
 
 Exemption — Classes of life insurance companies where poli- 
 cies are exempt if the companies are not conducted for profit. 
 (Vol. 2, Treas. Dec. (1899), No. 21779.) 
 
 Marine, inland (20) Insurance (marine, inland, fire,): Each policy of 
 Are insurance. i nsurance or other instrument, by whatever name the same 
 shall be called, by which insurance shall be made or re- 
 newed upon property of any description (including rents or 
 profits), whether against peril by sea or on inland waters, 
 or by fire or lightning, or other peril, made by any person, 
 association, or corporation, upon the amount of premium 
 charged, one half of one cent on each dollar or fractional 
 
 Exemption, part thereof: Provided, That purely cooperative or mutual 
 fire insurance companies carried on by the members thereof 
 solely for the protection of tbeir own property and not for 
 profit shall be exempted from the tax herein provided. 
 
 Tax on insurance policies issued by foreign insurance com- 
 panies having agencies in the United States. (Vol. 2, Treas. Dec. 
 (1898), No. 20034.) 
 
 Fire insurance policy, when assigned or transferred, taxed in 
 proportion to the unearned premium. (Vol. 2, Treas. Dec. (1898), 
 No. 20068.) 
 
 Policies of insurance (marine) issued by foreign companies 
 having no established agencies in the United States are never- 
 theless subject to the stamp tax when obtained by or through 
 insurance brokers residing in this country. (Vol. 2, Treas. Dec. 
 (1898), No. 20259.) 
 
 insurance (21) Insurance (casualty, fidelity, and guarantee) : Each 
 ty as and y gmaran- policy 0I> insurance, or bond or obligation of the nature of 
 tee). Accident, indemnity for loss, damage, or liability issued, or executed, 
 ers^Yabm t°J," or renewed by any person, association, company, or co>-- 
 piategiass.steam poration, transacting the business of accident, fidelity, 
 eievatorfauto- employer's liability, plate glass, steam boiler, burglary, 
 or^ther'branch elevator, automatic sprinkler, or other branch of insurance 
 of Instirance (except life, marine, inland, and fire insurance), and each 
 (except, etc.). bond, undertaking, or recognizance, conditioned for the per- 
 formance of the duties of any office or position, or for the 
 doing or not doing of anything therein specified, or other 
 obligation of tbe nature of indemnity, and each contract or 
 obligation guaranteeing the validity or legality of bonds or 
 other obligations issued by any State, county, municipal, or 
 other public body or organization, or guaranteeing titles to 
 real estate or mercantile credits executed or guaranteed by 
 any fidelity, guarantee, or surety company upon the amount 
 Eate ' of premium charged, one-half of one cent on each dollar or 
 
 fractional part thereof. 
 
 Policies of insurance or renewal receipts not subject to taxa- 
 tion until issued; issue denned. Taxation based on premium 
 
STAMP TAXES ON SPECIFIC OBJECTS. 321 
 
 regardless- of its payment in installments. The policy must have 
 the stamp affixed to it ; the application must not be stamped. 
 (Vol. 2, Treas. Dec. (1898), No. 20027.) 
 
 Stamp tax on reinsurance policies ; opinion of Attorney-Gen- 
 eral. Eeb. 3, 1899. No tax accrues on a contract between life 
 insurance companies for reinsurance upon any life or lives. 
 (Vol. 1, Treas. Deo. (1899), No. 20677.) 
 
 Change of beneficiaries in life insurance policies ; when taxa- 
 ble. (Vol. 1, Treas. Dec. (1899), No. 20726.) 
 
 Guaranty and fidelity insurance policies. When the policies 
 should be stamped as policies of insurance and not as bonds. 
 (Vol. J, Treas. Dec. (1899), No. 20781.) 
 
 Opinion of the Attorney-General on reinsurance policies. 
 March 2, 1899. No tax accrues on a contract between life, fire, 
 and marine insurance companies for reinsurance. (Vol. 1, Treas. 
 Dec. (1899), No. 20789.) 
 
 When policies of reinsurance of fire-insurance policies are 
 written in the United States and the policy which is reinsured 
 is not subject to taxation by reason of being issued in a foreign 
 country, the reinsurance policy should be stamped. (Vol. 1, 
 Treas. Dec. (1899), No. 21229.) 
 
 Policies of accident insurance, whereon the premiums are pay- 
 able in installments, should be stamped, when issued, on a basis 
 of the full premium charged for the whole term. The policy 
 can not be stamped on a basis of the first premium paid and. 
 the application stamped as succeeding premiums are paid. 
 (Vol. 2, Treas. Dec. (1899), No. 21646. ) 
 
 Bonds of indemnity, and fidelity and guaranty insurance 
 (Vol. 3, Treas. Dec. (1900), Int. Rev. No. 15.) 
 
 (22) Lease, agreement, memorandum, or contract for the Leases. 
 hire, use, or rent of any land, tenement, or portion thereof — 
 
 If for a period of time not exceeding one year, twenty- 
 five cents. 
 
 If for a period of time exceeding one year and not exceed- 
 ing three years, fifty cents. 
 
 If for a period exceeding three years, one dollar. 
 
 Receipts setting forth terms of a lease required to be stamped 
 as a lease, unless there has been a separate lease made which 
 has been duly stamped. (Vol. 2, Treas. Dec. (1898), No. 19684.) 
 
 Transfer of lease subject to taxation for the unexpired term. 
 (Vol. 2, Treas. Dec. (1898), No. 20069.) 
 
 When an interest in a lease is assigned, the assignment is sub- 
 ject to taxation. The rate is a proportional one, and based on 
 the rate that would accrue were the lease, instead of an interest 
 in the same, assigned. (Vol. 1, Treas. Dec. (1899), No. 20915.) 
 
 (23) Manifest for custom-house entry or clearance of the Manifest for 
 cargo of any ship, vessel, or steamer for a foreign port— t?y*etc' h0U8een ' 
 
 If the registered tonnage of such ship, vessel, or steamer 
 does not exceed three hundred tons, one dollar. 
 
 Exceeding three hundred tons, and not exceeding six 
 huudred tons, three dollars. 
 
 Exceeding six hundred tons, five dollars. 
 
 (24) Mortgage or pledge, of lands, estate, or property, real m o r tgage or 
 or personal, heritable, or movable, whatsoever, where thepersfnaiprop 1 
 same shall be made as a security for the payment of any er *y- 
 definite and certain sum of money, lent at the time or pre- 
 viously due and owing or forborne to be paid, being payable ; 
 
 also any conveyance of any lands, estate, or property Rate of tar. 
 whatsoever, in trust to be sold or otherwise converted into 
 money, which shall be intended only as security, either by 
 express stipulation or otherwise; on any of the foregoing 
 10228 21 
 
322 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Assignment or exceeding one thousand dollars and not exceeding one 
 
 S^ef tosVpofc thousand five hundred dollars, twenty -five cents ; and on 
 
 icy of insurance each five hundred dollars or fractional part thereof in excess 
 
 orrenewaiofcon- of flfteen hundre d dollars, twenty-five cents : Provided, 
 
 That upon each and every assignment or transfer of a 
 
 mortgage, lease, or policy of insurance, or the renewal or 
 
 continuance of any agreement, contract, or charter, by letter 
 
 or otherwise, a stamp duty shall be required and paid at 
 
 the same rate as that imposed on the original instrument. 
 
 Joint Resolution to amend section twenty-five of the Act passed June 
 thirteenth, eighteen hundred and ninety-eight, entitled "An Act to provide 
 ways and means to meet war expenditures, and for other purposes." Ap- 
 proved, February 28, 1899, {SO Stat., 1S90.) 
 
 That an Act passed June thirteenth, eighteen hundred and 
 
 ninety-eight, entitled u An Act to provide ways and means to 
 
 meet war expenditures, and for other purposes," be amended 
 
 by adding to the end of Schedule A, section twenty-five, the 
 
 One stamp re- following: u Whenever any bond or note shall be secured by a 
 
 q *Tax shall be m< >rtgage, or deed of trust, but one stamp shall be required to 
 
 highest rate. be placed upon such papers: Provided, That the stamp tax 
 
 placed thereon shall be the highest rate required for said 
 
 instruments, or either of them." 
 
 Stamp tax; bonds and mortgages. Act of February 28, 1899, 
 not retroactive. (Vol. 1, Treas. Dec. (1899), No. 20981. ) 
 
 Opinion of the Attorney-General, July 17, 1899, relative to 
 the stamping of bonds secured by mortgages or deeds of trust 
 issued by corporations under act of June 13, 1898, as amended 
 by act of February 28, 1899, and ruling of the Commissioner of 
 Internal Revenue thereunder. Case of B. & 0. R. R. Co. Un- 
 der this opinion it is permissible to affix the necessary stamps 
 either to the mortgage or to the bonds, as parties may elect. 
 (Vol. 2, Treas. Dec. (1899), No. 21400.) 
 
 Where a mortgage or deed of trust secures more than one bond 
 or note the total tax accruing on all the bonds or notes should 
 be compared with the tax accruing on the mortgage or deed of 
 trust, and the stamp representing the highest tax may be affixed 
 to either the bonds or the notes, as the parties may elect. (Vol. 
 2, Treas. Dec. (1899), No. 21471.) 
 
 Collateral securities pledged for loans. When certificates of 
 stock or other securities are pledged for a loan, the stamp tax is 
 to be reckoned, not on the face value of the certificates (or 
 securities), but on the amount of money loaned (above $1,000). 
 (Vol. 2, Treas. Dec. (1898), No. 19736.) 
 
 Pledge of insurance policy to secure loan not taxable if the 
 amount secured is less than $1,000. If loan exceeds $1,000 it is 
 taxable as a pledge of personal property. Pledge of insurance 
 policy not such an assignment as requires a stamp at the same 
 rate as imposed on the original instrument. (Vol. 2, Treas. Dee. 
 (1898), No. 19841.) 
 
 Pledging of collateral securities and instruments. (Op. Atty. 
 Gen., Sept. 21, 1898 ; Vol. 2, Treas. Dee. (1898), No. 20193.) 
 
 Releases of mortgages and of deeds of trust operating as 
 mortgages are not subject to taxation, no matter in what form 
 they are executed. (Vol. 2, Treas. Dee. (1898), No. 20440.) 
 
 Stamping of a note secured by a pledge of collateral under 
 amendment approved February 28, 1899, to the act of June 13, 
 1898. (Vol. 1, Treas. Dec. (1899), No. 20949.1 
 
 Stamp tax; pledge of collateral. Collateral deposited as 
 security for a credit for $10,000 ou open account is subject to tax- 
 ation as a pledge, and but one tax on the original pledge, no 
 matter how many times the loan is made and paid. (Vol. 1, 
 Treas. Dec. (1899), No. 21044.) 
 
 Agricultural liens and chattel mortgages conveying crops to 
 secure supplies taxable. (Vol. 1, Treas. Dec. (1899), No. 21076.) 
 
STAMP TAXES ON SPECIFIC OBJECTS. 323 
 
 The conveyance used'under the statutes of the State of Geor- 
 gia in oases where the payment of a debt is secured by pledging 
 of real estate is taxable under the paragraph in Schedule A 
 relating to mortgage or pledge. The "bond to reconvey" is 
 subject to a tax of 50 cents. (Vol. 2, Treas. Dec. (1899), No. 
 21667.) 
 
 (25) Passage ticket, by any vessel from a port in the Passage ticket 
 United States to a foreign port, if costing not exceeding United states to 
 thirty dollars, one dollar. a foreign port. 
 
 Costing more than thirty and not exceeding sixty 
 dollars, three dollars. 
 Costing more than sixty dollars, five dollars. 
 
 Kevocation of ruling that tickets issued in Canada for passage 
 on a vessel sailing from a United States port are not subject to 
 stamp tax. (Vol. 2, Treas. Dec. (1898), No. 20004. ) 
 
 Members of foreign diplomatic corps are not required to pay 
 tax on passage tickets by vessel from a port in the United States 
 to a foreign port. (Vol. 2, Treas. Dec. (1898), No. 20196.) 
 
 (26) Power of attorney or proxy for voting at any election Power of attor- 
 for officers of any incorporated company or association, voting. pr ° xy ° r 
 except religious, charitable, or literary societies, or public 
 cemeteries, ten cents. 
 
 (27) Power of attorney to sell and convey real estate, or Power of attor- 
 to rent or lease the same, to receive or collect rent, to sell ney - 
 
 or transfer any stock, bonds, scrip, or for the collection of 
 any dividends or interest thereon, or to perform any and 
 all other acts not hereinbefore specified, twenty- five cents : 
 Provided, That no stamps shallbe required upon any papers Exemption. 
 necessary to be used for the collection of claims from the 
 United States for pensions, back pay, bounty, or for prop- 
 erty lost in the military or naval service. 
 
 An instrument authorizing the secretary to transfer stock on 
 the books of the company held not to be taxable as a power of 
 attorney. (Vol. 2, Treas. Dec. (1899), No. 21467.) 
 
 An instrument appointing an attorney in fact to transfer stoek 
 on the books of the company requires to be stamped as a power 
 of attorney, but an instrument authorizing the secretary to 
 make the transfer is held not to be a power of attorney. (Vol. 
 2, Treas. Dec. (1899), No. 21563.) 
 
 (28) Protest : Upon the protest of every note, bill of ex- Protest. 
 change, acceptance, check or draft, or any marine protest, 
 whether protested by a notary public or by any other officer 
 
 who may be authorized by the law of any State or States 
 to make such protest, twenty-five cents. 
 
 (29) Warehouse receipt for any goods, merchandise, or warehouse re- 
 property of any kind held on storage in any public or ceipt ' 
 private warehouse or yard, except receipts for agricultural 
 products deposited by the actual grower thereof in the 
 
 regular course of trade for sale, twenty- five cents : Provided, Exemption on 
 That the stamp duties imposed by the foregoing schedule Sdfng%to. ' 
 on manifests, bills of lading, and passage tickets shall not 
 apply to steamboats or other vessels plying between ports 
 of the United States and ports in British North America. 
 
 Warehouse receipts for perishable goods. Definition of ware- 
 house. A receipt for storage of fresh meats, vegetables, etc., 
 for home-market consumption, from day to day and in small 
 quantities, not a "warehouse receipt," and not subject to 
 stamp tax. (Vol. 2, Treas Dec. (1898), No. 19737.) 
 
324 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Every separate consignment requires stamp tax. Such eon- 
 signment may occupy several days in delivery. Stamp to be 
 affixed to the evidence of storage or delivery. (Vol. 2, Treas. 
 Dec. (1898), No. 19840.) 
 
 Opinion of the Attorney-General on the question of the proper 
 construction to be put upon the clause relative to stamps upon 
 ■warehouse receipts. (Vol. 1, Treas. Dec. (1899), No. 20484. ) 
 
 The elements necessary to constitute a taxable •warehouse re- 
 ceipt : 
 
 The written instrument should havo at least four elements 
 embodied in it. First, the fact must appear that goods, mer- 
 chandise, or property are being dealt with. Second, that they 
 are being dealt with in regard to storage, directly or indirectly. 
 Third, there must appear some acknowledgment or receipt of 
 the goods, merchandise, or property received for storage. This 
 acknowledgment or receipt should be made by the warehouse- 
 man in propria persona, or by someone by such person authorized. 
 Fourth, someone must appear as the storer of the goods, either 
 as the owner of same or the agent of said owuer; and whenever 
 these four facts appear this office is of the opinion, and so holds, 
 that this instrument is subject to a tax of 25 cents. (Vol. 1. 
 Treas. Dec. (1899), No. 20646. ) 
 
 Where cotton has been received for compression and handling 
 and remains longer than the alloted time, no tax as a warehouse 
 receipt accrues on the bill presented for the charges for storage. 
 (Vol. 1, Treas. Dec. (1899), No. 20883. ) 
 
 Conditions under which a bill of lading will be operative as 
 a warehouse receipt and subject to taxation as such. (Vol. 1, 
 Treas. Dec. (1899), No. 20914.) 
 
 When dray tickets evidencing a storage are taxable as ware- 
 house receipts and when not taxable. (Vol. 1, Treas. Dec. (1899), 
 No. 21079.) 
 
 When a warehouse receipt for grain is pledged as security for 
 a loan, a tax accrues as a pledge, whether the pledge is made by 
 the producer of the grain or by a dealer in grain. (Vol. 2, 
 Treas. Dec. (1899), No. 21497.) 
 
 Books, household furniture, pictures, statuary, and wearing 
 apparel not considered as "valuables;" aud when safe-deposit 
 or other companies receive such articles on deposit for hire, 
 the receipts issued therefor must be stamped as warehouse re- 
 ceipts. The word "valuables" as used in paragraph 143, 
 Circular 503, revised, denned. (Vol. 2, Treas. Dec. (1899), No. 
 21558.) 
 
 When no regular warehouse receipt has been issued in ex r 
 change for cartmen's tally tickets covering goods delivered for 
 storage, then each tally ticket will he held to cover a separate 
 consignment, and will require to be stamped as a warehouse 
 receipt. (Vol. 2, Treas. Dec. (1899), No. 21493.) 
 
 Pawnbrokers' tickets not a warehouse receipt where the article 
 is not deposited for storage purposes, but as a pledge. (Vol. 2, 
 Treas. Dec. (1899), No. 21524. ) 
 
 Schedule B. 
 
 Medicinal pro- (i) Medicinal proprietary articles and preparations : For 
 Snd^rojSra- and upon every packet, box, bottle, pot, or phial, or other 
 tions. inclosure, containing any pills, powders, tinctures, troches 
 
 or lozenges, sirups, cordials, bitters, anodynes, tonics, 
 plasters, liniments, salves, ointments, pastes, drops, waters, 
 (except natural spring waters and carbonated natural 
 spring waters), essences, spirits, oils, and all medicinal 
 preparations or compositions whatsoever, made and sold, 
 or removed for sale, by any person or persons whatever, 
 wherein the person making or preparing the same has or 
 claims to have any private formula, secret, or occult art 
 for the makiug or preparing the same, or has or claims to 
 
STAMP TAXES ON SPECIFIC OBJECTS. 325 
 
 have any exclusive right or title to the making or prepar- 
 ing the same, or which are prepared, uttered, vended, or 
 exposed for sale under any letters patent, or trade-mark, 
 or which, if prepared by any formula, published or unpub- 
 lished, are held out or recommended to the public by the 
 makers, venders, or proprietors thereof as proprietary 
 medicines, or medicinal proprietary articles or prepara- 
 tions, or as remedies or specifics for any disease, diseases, 
 or affection whatever affecting the human or animal body, 
 as follows: Where such packet, box, bottle, pot, phial, or Rate of tax. 
 other inclosure, with its contents, shall not exceed, at the 
 retail price or value, the sum of five cents, one-eighth of 
 one cent. 
 
 Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price , 
 or value of five cents and shall not exceed, at the retail 
 price or value, the sum of ten cents, two-eighths of one 
 cent. 
 
 Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price 
 or value of ten cents and shall not exceed at the retail 
 price or value the sum of fifteen cents, three-eighths of 
 one cent. 
 
 Where each packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price 
 or value of fifteen cents and shall not exceed the retail 
 price or value of twenty-five cents, five eighths of one 
 cent. And for each additional twenty-five cents of 
 retail price or value or fractional part thereof in excess 
 of twenty- five cents, five- eighths of one cent. 
 
 Such articles in the hands of wholesale or retail dealers July 
 
 1, 1898, must be stamped when sold at retail. (Vol. 1, Treas. 
 Dec. (1898), No. 19527.) 
 
 Insect powders not taxable. (Vol. 1, Treas. Dec. (1898), No. 
 19557.) 
 
 Soaps are taken out of the category of toilet or laundry arti- 
 cles by a special claim being made for their curative or healing 
 properties, or for their effects on the skin or complexion, and in 
 such cases the packages containing the same must be stamped 
 as medicinal or cosmetic articles. (Vol. 1, Treas. Dec. (1898), No. 
 19564.) 
 
 Malt extract is liable to stamp tax under Schedule B, the same 
 as other medicines if advertised as a tonic. The fact that the 
 substance of the article has already paid tax as beer does not 
 operate to exempt it from tax in its new and medicinal form. 
 (Vol. 2, Treas. Dec. (1898), No. 19599.) 
 
 Extracts of beef and food preparations. (Vol. 2, Treas. Dec. 
 (1898), No. 19687.) 
 
 Bitters will be presumed to be medicinal preparations and tax- 
 able, unless the nonmedicinal character is clearly shown. (Vol. 
 
 2, Treas. Dec. (1898), No. 19703.) 
 
 Bad faith in fixing the retail price of articles by the manu- 
 facturer. (Vol. 2, Treas. Dec. (1898), No. 20324.) 
 
 Opinion of the Attorney-General in regard to the taxability 
 of medicinal preparations under Schedule B. (Circular No. 205, 
 Int. Eev. No. 519; Dec. 22, 1898. Vol. 2, Treas. Dec. (1898), 
 No. 20460.) 
 
 Abridged cautionary notice may be affixed to samples of medi- 
 cines intended for gratuitous distribution in certain cases. (Vol. 
 2, Treas. Dec. (1899), No. 21611.) 
 
 Method of computing taxes on medicines furnished by physi- 
 cians who advertise their ability to cure diseases. (Vol. 2, 
 Treas. Dec. (1899), No. 21612.) 
 
326 STAMP TAXES ON SPECIFIC OBJECTS. 
 
 Stamp tax. Medicinal preparations. Medicines and medici- 
 nal preparations denned. Claim of " velvet " molasses candy as 
 a remedial agent takes it out of the category of candies and 
 places it in the category of medicinal preparations. (Vol. 2, 
 Treas. Dec. (1899), No. 21734.) 
 Perfnmeryami (2) Perfumery and cosmetics and other similar articles : 
 cosmetics, etc. For and upon eyery packet) box? bott i e) pot, phial, or other 
 
 inclosure containing any essence, extract, toilet water, cos- 
 metic, vaseline, petrolatum, hair oil, pomade, hair dressing, 
 hair restorative, hair dye, tooth wash, dentifrice, tooth paste, 
 aromatic cachous, or any similar substance or article, by 
 whatsoever name the same heretofore have been, now are, 
 or may hereafter be called, known, or distinguished, used 
 or applied, or to be used or applied as perfumes or as appli- 
 cations to the hair, mouth, or skin, or otherwise used, made, 
 prepared, and sold or removed for consumption and sale in 
 the United States, where such packet, box, bottle, pot, phial, 
 or other inclosure, with its contents, shall not exceed at 
 the retail price or value the sum of five cents, one-eighth 
 of one cent. 
 Bate of tax. Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price or 
 value of five cents, and shall not exceed the retail price or 
 value of ten cents, two-eighths of one cent. 
 
 Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price or 
 value of ten cents and shall not exceed the retail price or 
 value of fifteen cents, three-eighths of one cent. 
 
 Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall exceed the retail price or 
 value of fifteen cents and shall not exceed the retail price 
 or value of twenty-five cents, five-eighths of one cent. 
 And for each additional twenty-five cents of retail price or 
 value or fractional part thereof in excess of twenty-five 
 cents, five-eighths of one cent. 
 
 Rulings on perfumery and cosmetics. (Circular No. 501, 
 revised Feb. 8, 1900. Vol. 3, Treas. Dec, Int. Rev. No. 37.) 
 ciiewiEsgum. ^ Shewing gum or substitutes therefor : For and upon 
 each box, carton, jar, or other package containing chewing 
 gum of not more than one dollar of actual retail value, four 
 cents; if exceeding one dollar of retail value, for each 
 additional dollar or fractional part thereof, four cents; 
 under such regulations as the Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treas- 
 ury, may prescribe. 
 
 Regulations in regard to chewing gum. (Circular No. 120, 
 Vol 1, Treas. Dec. (1898), No. 19579). 
 
 WINES. 
 
 other ar "n n ef bot ( 4 ) Sparkling or other wines, when bottled for sale, upon 
 tied for sale. each bottle containing one pint or less, one cent. 
 
 Upon each bottle containing more than one pint, two 
 cents. 
 
 Digest of rulings relating to tax under War-revenue law on 
 sparkling or other wines when bottled for sale. (Vol. 2 Treas 
 Dec. (1898), No. 19961.) ' 
 
 haidJui C yU89°8 n (5) That all articles and preparations provided for in 
 this schedule which are in the hands of manufacturers or 
 
STAMP TAXES ON SPECIFIC OBJECTS. 327 
 
 of wholesale or retail dealers on the first day of July, 
 eighteen hundred and ninety-eight, shall be subject to the 
 payment of the stamp taxes herein provided for, but it shall 
 be deemed a compliance with this Act as to such articles 
 on hand in the hands of wholesale or retail dealers as afore- 
 said who are not the manufacturers thereof to affix the 
 proper adhesive tax stamp at the time the packet, box, bot- 
 tle, pot, or phial, or other inclosure with its contents is sold 
 at retail. 
 
 Imported articles. — All medicinal articles, and perfumeries and 
 cosmetics, wines, etc., imported from foreign countries are lia- 
 ble to the stamp tax as similar articles of domestic manufacture, 
 in addition to the import duty on the same, and the stamps 
 must be affixed by the owner or importer before the same are 
 sold or offered for sale, and affixed in the same manner upon 
 every packet, box, bottle, phial, or other inclosure containing 
 the same. 
 
 Regulations as to the liability of medicinal preparations and 
 perfumery and cosmetics to the stamp tax under Schedule B, 
 act of June 13, 1898. (Circular No. 501, revised, Feb. 8, 1900; 
 Vol. 3, Treas. Dec, Int. Rev. No. 37.) 
 
 S~EC. 26. Jet of June IS, 1898 (30 Stat, 448). There shall be an Drawback. 
 
 allowance of drawback on articles mentioned in Schedule B 
 of this Act on which any internal-revenue tax shall have 
 been paid, equal in amount to the stamp tax paid thereon, 
 and no more, when exported, to be paid by the warrant of 
 the Secretary of the Treasury on the Treasurer of the United 
 States, out of any money arising from internal taxes not 
 otherwise appropriated: Provided, That no allowance of 
 drawback shall be made for any such articles exported prior 
 to July first, eighteen hundred and ninety-eight. The evi- 
 dence that any such tax has been paid as aforesaid shall be 
 furnished to the satisfaction of the Commissioner of Internal 
 ■Revenue by the person claiming the allowance of drawback, 
 and the amount shall be ascertained under such regulations 
 as shall be prescribed from time to time by said Commis- 
 sioner, with the approval of the Secretary of the Treasury. 
 
 Regulations, Series 7, No. 24. — Relative to the exportation, 
 •without payment of tax or with benefit of drawback or tax, of 
 articles described in Schedule B. 
 
 Supplement No. 1 : Concerning the exportation free of tax of 
 proprietary articles. 
 
 STAMPS ON PALACE OR PARLOR AND SLEEPING CAR 
 TICKETS. 
 
 Sec. 28. -Act of June is, 1898 (So Stat, 448.) That from and 
 after the first day of July, eighteen hundred and ninety- 
 eight, a stamp tax of one cent shall be levied and collected 
 on every seat sold in a palace or parlor car and on every 
 berth sold in a sleeping car, the stamp to be affixed to the 
 ticket and paid by the company issuing the same. 
 
 Method adopted in stamping tickets sold for seats in parlor 
 cars and berths in sleeping cars. (Vol. 2, Treas. Deo. (1899), No. 
 21342.) 
 
CHAPTEE FIFTEEN. 
 
 PLATING CARDS. 
 
 [Act of August 28, 1894 (28 Stat. 509).] 
 
 Sec 
 38. 
 
 44 
 
 45 
 
 affixed. Cards may be removed for 
 export -without previous payment 
 of tax. 
 
 Manufacturer removing or reusing 
 any stamp, -wrapper, or cover for 
 the purpose of evading the tax lia- 
 ble to a fine of $50 and forfeiture. 
 
 Penalty for selling or exposing for 
 sale,' removing, or concealing play- 
 ing cards without having affixed 
 the stamp thereto. 
 46. Every person -who offers or exposes 
 for sale any playing cards, whether 
 of domestic or foreign manufac- 
 ture, shall he deemed the manufac- 
 turer thereof and liable to the tax. 
 
 Assessment to be made by the com- 
 missioner in certain cases. 
 
 47 
 
 Tax of 2 cents on every pact, con- 
 taining not more than fifty-four 
 cards, whether manufactured, sold, 
 or removed, or in stock of any 
 dealer. 
 
 39. Adhesive stamps to he affixed to each 
 
 package, and canceled by the per- 
 son using the stamp. Penalty, $50. 
 
 40. Manufacturer to register with the col- 
 
 lector of the district. Failure to 
 register, penalty $50. 
 
 41. Stamps to be furnished by the col- 
 
 lector to registered manufacturers 
 and importers. 
 
 42. Penalty for counterfeiting, defacing, 
 
 or removing stamp or illegal use of 
 the same. 
 
 43. Penalty for removal or sale of play- 
 
 ing cards without having stamp 
 
 Tax of 2 cents gEC. 38. Act of August 28, 1894 (28 Stat. 509). That On and 
 
 ofKngSs after the first day of August, eighteen hundred and ninety- 
 four, there shall be levied, collected, and paid, by adhesive 
 stamps, a tax of two cents for and upon every pact of play- 
 ing cards containing not more than fifty-four cards, manu- 
 factured and sold or removed, and also upon every pack in 
 the stock of any dealer on and after that date; and the 
 Commissioner of Internal Kevenue, with the approval of 
 the Secretary of the Treasury, shall make regulations as to 
 dies and adhesive stamps. 
 
 Where packages of playing cards are sent out from the factory 
 duly stamped and are thereafter opened and stamp broken, the 
 cards can not be returned to the packages and sold under a 
 broken stamp ; a new stamp must be affixed to each package 
 and duly canceled. (Vol. 2, Treas. Dec. (1899), No. 21634.) 
 
 Affixing 
 cancellation 
 stamp. 
 
 and 
 of 
 
 Sec. 39. That in all cases where an adhesive stamp is 
 used for denoting the tax imposed by this Act upon play- 
 ing cards, except as hereinafter provided, the person using 
 or affixing the same shall write thereon the initials of his 
 name and the date on which such stamp is attached or used, 
 so that it may not again be used. And every person who 
 fraudulently makes use of an adhesive stamp to denote any 
 tax imposed by this Act without so effectually canceling 
 and obliterating such stamp shall forfeit the sum of fifty 
 dollars. The Commissioner of Internal Revenue is author- 
 ized to prescribe such method for the cancellation of stamps 
 as substitute for, or in addition to the method prescribed 
 
 328 
 
PLAYING CARDS. 329 
 
 in this section as he may deem expedient and effectual. 
 And he is authorized, in his discretion, to make the appli- 
 cation of such method imperative upon the manufacturers 
 of playing cards. 
 
 Sbo. 40. That every manufacturer of playing cards shall J^gfsto'with 
 register with the collector of the district his name or style, coiiector.penaity 
 place of residence, trade, or business, and the place where ^$5o. lura 10 d ° 
 such business is to be carried on, and a failure to register 
 as herein provided and required shall subject such person 
 to a penalty of fifty dollars. 
 
 Sec. 41. That the Commissioner of Internal Bevenue stamps to be 
 shall cause to be prepared, for payment of the tax upon orTandtumisbea 
 playing cards, suitable stamps denoting the tax thereon. ^^1^™™ 
 Such stamps shall be furnished to collectors requiring importers, and 
 them, and collectors shall, if there be any manufacturers £to r cTon band? g 
 of playing cards within their respective districts, keep on 
 hand at all times a supply equal in amount to two months' 
 sales thereof, and shall sell the same only to such manu- 
 facturers as have registered as required by law and to 
 importers of playing cards, who are required to affix the 
 same to imported playing cards, and to persons who are re- 
 quired by law to affix the same to stocks of playing cards 
 on hand when the tax thereon imposed first takes effect. 
 Every collector shall keep an account of the number and 
 denominate values of the stamps sold by him to each manu- 
 facturer and to other persons above described. 
 
 Decision as to packing and stamping cards when sold in 
 leather, plash, celluloid, or metal cases. (Vol. 1, Treas. Dec. 
 (1898), No. 19024.) 
 
 Sec. 42. That if any person shall forge or counterfeit, or Penalty for 
 cause or procure to be forged or counterfeited, any stamp, Sow, e or in rl- 
 die, plate, or other instrument, or any part of any stamp, moving stamp, or 
 die, plate, or other instrument which shall have been pro- lUesal 
 vided or may hereafter be provided, made, or used in pur- 
 suance of the provisions of this Act or of any previous 
 provisions of law on the same subjects, or shall forge, coun- 
 terfeit, or resemble, or cause or procure to be forged, coun- 
 terfeited, or resembled the impression or any part of the 
 impression of any such stamp, die, plate, or other instru- 
 ment, as aforesaid, upon any paper, or shall stamp or mark 
 or cause or procure to be stamped or marked any paper 
 with any such forged or counterfeited stamp, die, or plate, 
 or other instrument or part of any stamp, die, plate, or 
 other instrument, as aforesaid, with intent to defraud the 
 United States of any of the taxes hereby imposed or any 
 part thereof; or if any person shall utter, or sell, or expose 
 to sale any paper, article, or thing having thereupon the 
 impression of any such counterfeited stamp, die, plate, or 
 other instrument, or any part of any stamp, die, plate, or 
 other instrument, or any such forged, counterfeited, or 
 resembled impression, or part of impression, as aforesaid, 
 knowing the same to be forged, counterfeited, or resembled; 
 or if any person shall knowingly use or permit the use of 
 any stamp, die, plate, or other instrument which shall have 
 been so provided, made, or used, as aforesaid, with intent 
 to defraud the United States; or if any person shall fraudu- 
 
 ' same. 
 
330 PLAYING CARDS. 
 
 lently cut, tear, or remove, or cause or procure to be cut, 
 torn, or removed, the impression of any stamp, die, plate, 
 or other instrument, which shall have been provided, made, 
 or used in pursuance of this Act, or of any previous pro- 
 visions of law on the same subjects, from any paper, or 
 any instrument or writing charged or chargeable with any 
 of the taxes imposed by law; or if any person shall fraudu- 
 lently use, join, fix, or place, or caused to be used, joined, 
 fixed, or placed, to, with, or upon any paper, or any instru- 
 ment or writing charged or chargeable with any of the 
 taxes hereby imposed, any adhesive stamp, or the impres- 
 sion of any stamp, die, plate, or other instrument, which 
 shall have been provided, made, or used in pursuance of 
 law, and which shall have been cat, torn, or removed from 
 any other paper or any instrument or writing charged or 
 chargeable with any of the taxes imposed by law ; or if any 
 person shall willfully remove or cause to be removed, alter 
 or cause to be altered, the cancelling or defacing marks on 
 any adhesive stamp, with intent to use the same, or to 
 cause the use of the same, after it shall have been once 
 used, or shall knowingly or willfully sell or buy such washed 
 or restored stamps or offer the same for sale, or give or 
 expose the same to any person for use, or knowingly use 
 the same, or prepare the same with intent for the further 
 use thereof; or if any person shall knowingly and without 
 lawful excuse (the proof whereof shall lie on the person 
 accused) have in his possession any washed, restored, or 
 altered stamps, which have been removed from any arti- 
 cle, paper, instrument, or writing, then, and in every such 
 case, every person so offending, and every person knowingly 
 and willfully aiding, abetting, or assisting in committing 
 any such offense as aforesaid, shall, on conviction thereof, 
 forfeit the said counterfeit, washed, restored, or altered 
 stamps, and the articles upon which they are placed and 
 be punished by fine not exceeding one thousand dollars, or 
 by imprisonment and confinement to hard labor not exceed- 
 ing five years, or both, at the discretion of the court. And 
 the fact that any adhesive stamp so bought, sold, offered 
 for sale, used, or had in possession as aforesaid, has been 
 washed or restored by removing or altering the cancelling 
 or defacing marks thereon, shall be prima-facie proof that 
 such stamp has been once used and removed by the pos- 
 sessor thereof from some paper, instrument, or writing 
 charged with taxes imposed by law, in violation of the 
 provisions of this section. 
 
 This is a substantial reenactment of section 3429, Revised 
 Statutes, as amended by section 17, act of March 1, 1879, the 
 only change being the substitution of the word "act" for 
 "chapter." 
 
 ™™i1>r y /ai r e r o e f Sec ' 43, That whenever any person makes, prepares, 
 playing cards and sells or removes for consumption or sale, playing cards, 
 ^m P faffi!Si ns Aether of domestic manufacture or imported, upon which 
 a tax is imposed by law, without affixing thereto an adhe- 
 sive stamp denoting the tax before mentioned, he shall 
 incur a penalty of fifty dollars for every omission to affix such 
 
PLAYING CARDS. 
 
 331 
 
 stamp : Provided, That playing cards may be removed from Playing cards 
 the place of manufacture for export to a foreign country, C eptecu por1 
 without payment of tax or affixing stamps thereto, under 
 such regulations and the filing of such bonds as the Com- 
 missioner of Internal Revenue, with the approval of the 
 Secretary of the Treasury, may prescribe. 
 
 Concerning the exportation without payment of tax of play- 
 cards, see Regulations, Series 7, No. 19, revised, and the follow- 
 ing supplements : 
 
 Supplement No. 1 : Relative to the exportation of playing 
 cards. 
 
 Supplement No. 2, amending Supplement No. 1 : Relative to 
 the exportation of playing cards. 
 
 Supplement No. 3 (Oct. IS, 1898) : Concerning exportation 
 free of tax of playing cards. 
 
 Where a box of playing cards is opened and cards withdrawn, 
 a new stamp must be affixed to the package before its resale. 
 The broken stamp can not protect the package. In sending 
 packs of cards abroad, even as samples, all the provisions of 
 the law and regulations relating to the exportation of playing 
 cards must be complied with, unless tax stamps are affixed to 
 these packages. ( Vol. 2, Treas. Dec. (1899), No. 21669. ) 
 
 Sec. 44. That every manufacturer or maker of playing Penalty for re- 
 cards who, after the same are so made, and the particulars ™f°Itamp r , map* 
 hereinbefore required as to stamps have been complied with, ver, or coVer for 
 
 , i (t. -■ i -. • > flic purpose oi 
 
 takes oft, removes, or detaches, or causes, or permits, or evading the tax. 
 suffers to be taken off, or removed, or detached, any stamp, 
 or who uses any stamp, or any wrapper or cover to which 
 any stamp is affixed, to cover any other article or com- 
 modity than that originally contained in such wrapper 
 or cover, with such stamp when first used, with the intent 
 to evade the stamp duties, shall, for every such article, 
 respectively, iu respect of which any such offense is com- 
 mitted, be subject to a penalty of fifty dollars, to be recov- 
 ered together with the costs thereupon accruing ; and every 
 such article or commodity as aforesaid shall also be forfeited. 
 
 Sec. 45. That every maker or manufacturer of playing Penalty for 
 cards who, to evade the tax or duty chargeable thereon, or ^ffr^nf^rel 
 any part thereof, sells, exposes for sale, sends out, removes, moving, or 'con- 
 or delivers any playing cards before the duty thereon has ctrlu f itnou y tai? 
 been fully paid, by affixing thereon the proper stamp, as fixing the stamp. 
 provided by law, or who, to evade as aforesaid, hides or 
 conceals, or causes to be hidden or concealed, or removes 
 or conveys away, or deposits, or causes to be removed or 
 conveyed away from or deposited in any place, any such 
 article or commodity, shall be subject to a penalty of fifty 
 dollars, together with the forfeiture of any such article or 
 commodity. 
 
 Sec. 46. That the tax on playing cards shall be paid by piaying cards 
 the manufacturer thereof. Every person who offers or ex- ? f d?meatic or 
 
 n i . . t ■> t, r n .. i n* -, foreign manu- 
 
 poses for sale playing cards, whether the articles so offered facture shall not 
 or exposed are of foreign manufacture and imported or are p„ 8 °f e \ "f T ° 8 r a e fe 
 of domestic manufacture, shall be deemed the manufacturer without affixing 
 thereof, and subject to all the duties, liabilities, and pen- payment of tax". g 
 alties imposed by law in regard to the sale of domestic 
 articles without the use of the proper stamps denoting the 
 tax paid thereon, and all such articles of foreign manufac- 
 ture shall, in addition to the import duties imposed on the 
 same, be subject to the stamp tax prescribed in this Act. 
 
332 PLAYING CABDS. 
 
 Sec. 47. That whenever any article upon which a tax is 
 required to be paid by means of a stamp is sold or removed 
 for sale by the manufacturer thereof, without the use of the 
 proper stamp, in addition to the penalties imposed by law 
 for such sale or removal, it shall be the duty of the Com- 
 missioner of Internal Kevenue, within a period of not more 
 be A mad6 I w?thin * aan tw0 years after such removal or sale, upon such infor- 
 two years mcer-mation as he can obtain, to estimate the amount of the tax 
 tain cases. which has been omitted to be paid, and to make an assess- 
 ment therefor upon the manufacturer or producer of such 
 article. He shall certify such assessment to the collector, 
 who shall immediately demand payment of such tax, and 
 upon the neglect or refusal of payment by such manufac- 
 turer or producer, shall proceed to collect the same in the 
 manner provided for the collection of other assessed taxes. 
 
 This is a reenactment, without change, of section 3437, Revised 
 Statutes. 
 
 Cards for game called "authors," and the like, differing 
 wholly from ordinary playing cards, are held not to be subject 
 to tax under this act. 
 
 It is held that any number of cards in a. deck above fifty- 
 four aud not exceeding another fifty-four must be regarded, 
 for the purposes of this act, as belonging to another pack, upon 
 which ;in additional tax of 2 cents must be paid. (40 Int. Eev. 
 Kec, 277.) 
 
CHAPTER SIXTEEN. 
 
 BANES AND BANKERS. 
 
 Sec. 
 
 [34136.] Tax on circulation other than 
 
 national banks used and paid 
 
 out. 
 [3413c] Return of amounts and payment 
 
 of tax. 
 
 3414. Banks' and bankers' monthly re- 
 
 turns. 
 
 3415. In default of return, Commissioner 
 
 to estimate, etc. 
 
 3416. State banks converted into national 
 
 banks; returns, how made. 
 
 3417. Certain provisions of this chapter 
 
 not to apply to national banks. 
 
 Sec. 
 
 3407. Definition of words " bank " and 
 " banker." 
 
 3408 (amended). Tax on circulation of 
 banks and bankers. 
 
 3409. Taxes, when payable ; how calcu- 
 lated. 
 
 3411. Circulation, when exempted from 
 
 tax. 
 
 3412. Tax on notes of persons or State 
 
 banks used as circulation, etc. 
 
 3413. Tax on notes of town, city, or mu- 
 
 nicipal corporations paid out by 
 banks, etc. 
 [3413a. ] Tax on certain parties' own notes 
 used for circulation and paid out 
 by them. 
 
 Sec. 3407. Every incorporated or other bank, and every w ®f™ ^m*?" 
 person, firm, or company having a place of business where and "banker." 
 credits are opened by the deposit or collection of money or 
 currency, subject to be paid or remitted upon draft, check, 
 or order, or where money is advanced or loaned on stocks, 
 bonds, bullion, bills of exchange, or promissory notes, or 
 where stocks, bonds, bullion, bills of exchange, or promis- 
 sory notes are received for discount or for sale, shall be 
 regarded as a bank or as a banker. 
 
 In regard to special tax imposed on bankers by act of June 13, 
 1898, see page 133. 
 
 Who are bankers under this section? (Selden v. Equitable 
 Trust Company, 94 U. S., 419; 23 Int. Rev. Rec, 171. See note, 
 p. 133.) 
 
 Liability of foreign banks doiDg business in United States. 
 Suits to recover taxes on capital employed. (United States v. 
 Bank of Montreal; 30 Int. Rev. Rec, 310; 21 Fed. Rep., 236.) 
 
 See notes under next section. 
 
 Sec. 3408. There shall be levied, collected, and paid, as 
 
 hereafter provided: 
 
 # # # # # 
 
 Third. A tax of one-twelfth of one per centum each month ti( £ ax on "ircuia 
 upon the average amount of circulation issued by any bank, 
 association, corporation, company, or person, including as 
 circulation all certified checks and all notes and other obli- 
 gations calculated or intended to circulate or to be used as 
 money, but not including that in the vault of the bank, or 
 redeemed and on deposit for said bank; and an additional 
 tax of one-sixth of one per centum each month upon the 
 average amount of such circulation, issued as aforesaid, 
 beyond the amount of ninety per centum of the capital 
 
 333 
 
334 BANKS AND BANKERS. 
 
 of any such bank, association, corporation, company, or 
 person, 
 on circulation i n the case of banks with branches, the tax herein pro- 
 of branch tanks. ^.^ ghall bg assessed upon the c i rcu i a tion of each branch 
 
 severally, and the amount of capital of each branch shall 
 be considered to be the amount allotted to it. 
 
 Taxes on deposits and capital repealed. Act of March 3, 1883. 
 (22 Stat., 488.) The taxation ceased December 1, 1882. (29 Int. 
 Rev. Rec, 171; 17 Op. Atty. Gen., 539.) 
 
 Congress did not intend that the question of taxation upon 
 capital employed in the business of banking should depend 
 upon the mere name given to such business, either by those en- 
 gaged in it or by others. "When the plaintiff admits that his 
 business was that of buying and selling stocks for his customers, 
 and that in such business he employed capital, he proves that 
 he was a banker within the statutory definition, and that, within 
 the meaning of section 3408, his capital was employed in the 
 business of banking. He brings himself within the rule that 
 Congress prescribed for determining who, for the purposes of the 
 taxation in question, though not necessarily in the commercial 
 sense, were bankers and what was banking business. (Rich- 
 mond v. Blake (1889), 132 U. S., 592; 36 Int. Rev. Rec, 24.) 
 
 The tax on circulation of national banks is paid to the Treas- 
 urer of the United States. (§5214 as amended. See section 
 3417, p. 337). 
 
 Certificates of indebtedness issued by a person or a corporation 
 are not taxable as " circulation " under section 3408, unless in- 
 tended to circulate as money. (United States v. Wilson, 106 
 U.S., 620.) 
 
 What is capital? (Mechanics and Farmers' Bank v. Town- 
 send, collector, 5 Blatch., 315.) 
 
 A bank in Canada, which has established a branch in Chicago, 
 must be held to carry on a banking business within the defini- 
 tion of section 3407, it having a place of business where credits 
 were opened by the deposit of money, subject to be paid or re- 
 mitted upon draft, check, or order, and where bills of exchange 
 were issued and sold. 
 
 The meaning and intent of the whole of section 3408 was to 
 assume that the active moneys employed by an incorporated 
 bank were represented by its capital, and that the capital of a 
 branch bank was the amount which was allotted to it, or which 
 it was permitted to use, and the branch, for the purpose of this 
 tax on capital, was deemed a separate entity. (United States v. 
 Bank of Montreal, 30 Int. Rev. Rec, 310; 21 Fed. Rep., 236.) 
 
 Taxes, when s E c. 3409. The taxes provided in the preceding section 
 shall be paid semi-annually, on the first day of January 
 and the first day of July; but the same shall be calcu- 
 lated^ oalou " lated at the rate per month as prescribed by said section, 
 so that the tax for six months shall not be less than the 
 aggregate would be if such taxes were collected monthly. 
 
 In regard to abating tax against insolvent national, State, and 
 savings banks, see $> 22, act of March 1, 1879 (20 Stat., 327), 
 and Supplement, R. S., No. 1, p. 243. 
 
 Sec. 3411. Whenever the outstanding circulation of any 
 whinTxem'ted^ 311 ^' associa ti°n, corporation, company, or person is re- 
 fromtax Xemp e duced. to an amount not exceeding five per centum of the 
 chartered or declared capital existing at the time the same 
 was issued, said circulation shall be free from taxation; 
 and whenever any bank which has ceased to issue notes for 
 circulation deposits in the Treasury of the United States, in 
 lawful money, the amount of its outstanding circulation, to 
 be redeemed at par, under such regulations as the Secre- 
 
BANKS AND BANKERS. 335 
 
 tary of the Treasury shall prescribe, it shall be exempt from 
 any tax upon such circulation. 
 
 The exempting provision of the first clause of this section, 
 when considered in connection with section 3416, is interpreted 
 as not intended to apply to any national bank except a bant 
 that had been converted from a State bank or banking associa- 
 tion into a national bank; and then only to the outstanding 
 circulation of such State bank or banking association. 
 
 Sec. 3412. Every national banking association, State Tax on notes of 
 bank, or State banking association, shall pay a tax of ten ^ank's'usedasdr^ 
 per centum on the amount of notes of any person, or of any cuiation.etc. 
 State bank or State banking association, used for circula- 
 tion and paid out by them. 
 
 The act of March 3, 1875 (18 Stat., 507), provided as follows: 
 "That the Secretary of the Treasury be, and he is hereby, author- 
 ized and directed to settle and release any claims for tax on cir- 
 culation of evidences of indebtedness made against any mining, 
 manufacturing, or other corporations other than against any 
 national banking association, State bank, or banking associa- 
 tion, by such corporations paying the tax, without penalty, that 
 shall have accrued thereon since November first, eighteen hun- 
 dred and seventy-three ; and that the provisions of section three 
 thousand four hundred and twelve of the Revised Statutes of 
 the United States shall not be construed in pending cases, except 
 as to national banking associations, to apply to such evidences 
 of indebtedness issued and reissued prior to the passage of this 
 act, but said section shall be construed as applying to such evi- 
 dences of indebtedness issued after the passage hereof." 
 
 Internal-revenue tax on State banks. (14 Op. Atty. Gen., 98 ; 
 16 Int. Rev. Rec, 57.) 
 
 Sec. 3413. Every national banking association, State Tax on notes 
 bank, or banker, or association, shall pay a tax of ten per mu^SafmnKi' 
 centum on the amount of notes of any town, city, or munici- rations, paid out 
 pal corporation, paid out by them. by banks, etc. 
 
 This tax not a direct tax and not repugnant to the Constitu- 
 tion. (Veazie Banku. Fenno, 8 Wall., 533; 10 Int. Rev. Rec, 195.) 
 Above decision cited and approved (National Bank v. United 
 States, 101 U. S., 1) where the United States sued a national bank 
 for 10 per cent of the notes of the city of Little Rock paid out. 
 See also Deposit Savings Association v. Marks (3 Woods, 553; 
 23 Int. Rev. Rec, 241). 
 
 Section 3583 provides a penalty for issuing notes for a less sum 
 than $1 intended to circulate as money. (United States v. Van 
 Auken (96 U. S., 6 Otto) 366; 24 Int. Rev. Rec, 204.) 
 
 [SEC. 3413a.] Section 19 of the act of February 8, 1875 (18 Stat., Ten per cent 
 SIT). That every person, firm, association other thannational^ e ° n t ^ties, 
 
 bank associations, and every corporation, State bank, or tionai banks, on 
 State banking association, shall pay a tax of ten per centum u ^ d r f °r circuit 8 
 on the amount of their own notes used for circulation andti<™, and paid 
 paid out by them. out ' 
 
 [SEC. 3413&.] Section 20 of the act of February 8, 1875. That Ten per cent 
 
 every such person, firm, association, corporation, State t&nofSawrtblui 
 bank, or State banking association, and also every national national banks 
 banking association, shall pay a like tax of ten per centum out d and paxd 
 on the amount of notes of any person, firm, association other 
 than a national banking association, or of any corporation, 
 State bank, or State banking association, or of any town, 
 city, or municipal corporation, used for circulation and paid 
 out by them. 
 
 The effect of the act of February 8, 1875, was to extend sections 
 3412 and 3413, which included only banks and banking associa- 
 
336 BANKS AND BANKERS. 
 
 tions, to all persons, firms, associations, and corporations. The 
 subject-matter of the tax, to wit, " notes used for circulation 
 paid, out by them " was the same. 
 
 Construction of sections 19 and 20, act of February 8, 1875. 
 (21 Int. Rev. Rec, 346.) . 
 
 "Wages certificates" of Philadelphia and Reading Railroad 
 taxable. (16 Op. Atty. Gen., 341; 25 Int. Rev. Rec, 167.) 
 
 Tax limited to obligations payable in money. (Hollister v. 
 Zion's Co-operative Mercantile Institution, 111 U. S., 62 ; 30 Int. 
 Rev. Rec, 111. In re Aldrich, 16 Fed. Rep., 369.) 
 
 Glass manufacturers' cases. Warrick and Stanger were glass 
 manufacturers at Glassboro, N. J., and issued their notes in 
 various amounts, from 5 cents to $5 each, in payment of wages 
 due to their hands. These notes circulated as money, and when 
 redeemed were constantly reissued. Every issue of the notes 
 taxable. (United States v. Warrick, 31 Int. Rev. Rec, 327.) 
 
 A national bank paying out on checks and otherwise notes of 
 a bank chartered in a foreign country is subject to tax of 10 per 
 cent upon the total amount of all notes it has received and used 
 as a circulating medium. (20 Op. Atty. Gen., 534.) 
 
 Notes of Canadian Banks (33 Int. Rev. Rec, 405; 34 Hid., 53, 
 61, and 77; also vol. 1, Treas. Dec. (1899), No. 20507). 
 
 Notes of the Dominion of Canada (34 Int. Rev. Rec, 61). 
 
 It is indispensable that the instrument taxed should be a note. 
 
 Ice tickets not taxable (19 Op. Atty. Gen., 98). 
 
 Opinion of the Attorney-General on the question submitted 
 by the Commissioner of Internal Revenue as to whether pay- 
 roll checks issued by manufacturers and others, and certificates 
 issued by clearing-house associations when used for circulation, 
 are notes within the meaning of section 19, act of February 8, 
 1875, on which the tax of 10 per centum is imposed. (39 Int. 
 Rev. Rec, 398: 20 Op. Atty. Gen., 681.) 
 
 amounts" an°d [SEC. 3413c] Section 21 of the act of February 8, 1875 (18 Stat., 
 
 payment of tax' sn). That the amount of such circulating notes, and of the 
 tax due thereon, shall be returned, and the tax paid at the 
 same time, and in the same manner, and with like penalties 
 for failure to return and pay the same, as provided by law 
 for the return and payment of taxes on * * * circula- 
 tion, imposed by the existing provisions of internal revenue 
 law. 
 Banks' and Sec. 3414. A true and complete return of the monthly 
 
 {•™et e u?ns month ' amount of circulation, * * * as aforesaid, and of the 
 monthly amount of notes of persons, town, city, or munici- 
 pal corporation, State banks, or State banking associations 
 paid out as aforesaid for the previous six months, shall be 
 made and rendered in duplicate on the first day of December 
 and the first day of June, by each of such banks, associa- 
 tions, corporations, companies, or persons, with a declara- 
 tion annexed thereto, under the oath of such person, or of 
 the president or cashier of such bank, association, corpo- 
 ration, or company, in such form and manner as may be 
 prescribed by the Commissioner of Internal Revenue, that 
 the same contains a true and faithful statement of the 
 amounts subject to tax, as aforesaid; and one copy shall be 
 transmitted to the collector of the district in which any 
 such bank, association, corporation, or company is situated, 
 or in which such person has his place of business, and one 
 copy to the Commissioner of Internal Eevenue. 
 
 The words " of deposits and of capital " are omitted in line 2 
 as obsolete. 
 
 in default of Sec. 3415. In default of the returns provided in the pre- 
 8fo U ner C trSti' cedin g section, the amount of circulation, * * * and 
 mat*, etc. notes of persons, town, city, and municipal corporations, 
 
BANKS AND BANKERS. 337 
 
 State banks, and State banking associations paid out, as 
 aforesaid, shall be estimated by the Commissioner of Inter- 
 nal .Revenue, upon the best information he can obtain. And 
 for any refusal or neglect to make return and payment, any 
 such bank, association, corporation, company, or person so 
 in default shall pay a penalty of two hundred dollars, be- 
 sides the additional penalty and forfeitures provided in 
 other cases. 
 
 The words " deposit, capital" omitted in line 2. 
 See section 3176, p. 83, as to additional penalties. 
 
 Sec. 3416. Whenever any State bank or banking associa- state banks 
 tion has been converted into a national banking association, nation^banks" 
 and such national banking association has assumed the returns, no-v 
 liabilities of such State bank or banking association, includ- made ' 
 ing the redemption of its bills, by any agreement or under- 
 standing whatever with the representatives of such State 
 bank or banking association, such national banking associa- 
 tion shall be held to make the required return and payment 
 on the circulation outstanding, so long as such circulation 
 shall exceed five per centum of the capital before such con- 
 version of such State bank or banking association. 
 
 This section (3416) is practically obsolete. 
 Sec. 3417. The provisions of this chapter, relating to the certain provi- 
 tax on the * * circulation of banks, and to their re- tlrn^ppiyto 
 turns, except as contained in sections * thirty- four hun- national banks. 
 dred and eleven, thirty- four hundred and twelve, thirty-four Act Feb. is, 
 hundred and thirteen, and thirty-four hundred and sixteen, 319^ <18 stat '' 
 and such parts of sections thirty-four hundred and four- 
 teen, and thirty-four hundred and fifteen as relate to the 
 tax of ten per centum on certain notes, shall not apply to 
 associations which are taxed under and by virtue of Title 
 " National Banks." 
 10228 22 
 
CHAPTER SEVENTEEN. 
 PROVISIONS COMMON TO SEVERAL OBJECTS OF TAXATION. 
 
 Sec. 
 
 3443. Fraudulent claims for drawback ; 
 
 penalty. 
 
 3444. Collector's monthly account of ar- 
 
 ticles in bonded warehouses and 
 articles exported. 
 
 3445. Stamps, instruments for attaching, 
 
 canceling, etc. 
 
 3446 (amended). Power to alter or change 
 stamps, marks, labels, etc. 
 
 [3446a.] Stamps to be sent to officers by 
 mail, registered. 
 
 [34466.] Regarding imprinting stamps 
 heretofore used. Section 5, act 
 of June 13, 1898. 
 
 3447. Where mode of assessing or collect- 
 ing tax is not provided for; reg- 
 ulations authorized. 
 
 344s. Internal-revenue laws, when coex- 
 tensive with jurisdiction of 
 United States. 
 
 3449. Removing liquors under other than 
 
 the proper name known to the 
 trade; penalty. 
 
 3450. Removing or concealing articles 
 
 with intent to defraud; forfeit- 
 ure and penalty. 
 
 3451. Fraudulently executingdocnments; 
 
 penalty. 
 Repealing and saving clause. Act 
 of August 28, 1894. 
 
 3452. Having property in possession with 
 
 intent to sell in fraud of law or 
 to evade taxes; penalty. 
 
 3453. Property found in possession in 
 
 fraud of revenue laws; forfeiture. 
 
 3454. Sales to evade tax ; forfeiture. 
 
 3455. Disposing of or receiving or making 
 
 empty stamped packages, penal- 
 ties. 
 
 3456. Penalty and forfeiture by distillers, 
 
 etc., for omitting things required 
 and fordoing things forbidden. 
 
 3457. Packages included in forfeiture of 
 
 goods. 
 
 3458. Goods seized may be delivered to 
 
 marshal before process issues, etc. 
 
 3459. Bonding of goods seized. 
 
 3460. Proceedings on seizure of goods 
 
 valued at $500 or less. 
 
 3461. Application for remission. 
 
 3462. Search warrants. 
 
 3463 and [3463a]. Informers' rewards. 
 
 Appropriation for detecting frauds. 
 
 3464. Purchasing for the Government 
 
 goods subject to tax. 
 
 3465. Construction of act March 2, 1833. 
 
 Act of August 13, 1894. Guarantee corpo- 
 ration may be accepted as sole 
 surety on recognizances, stipula- 
 tions, bonds, and undertakings. 
 
 Section 5 of the legislative, executive, 
 and judicial appropriation act 
 of March 2, 1895. Relative to 
 official bonds. 
 
 Section 72, act of August 28, 1894. Sav- 
 ing provisions as torepealed laws. 
 
 Section 31, act of June 13, 1898. Former 
 laws made applicable. 
 
 Section 51, act of June 13, 1898. Act when 
 to take effect. 
 
 Sec. 3441. Relative to drawback on fermented liquors; 
 repealed by act of June 18, 1890. See page 324. 
 Sec. 3442. Obsolete by repeal of section 3441. 
 ciSm8°or tl ara"v t Se0, 3443- Whenever any person fraudulently claims or 
 back; penalty, seeks to obtain an allowance of drawback on goods, wares, 
 or merchandise on which no internal duty shall have been 
 paid, or fraudulently claims any greater allowance of draw- 
 back than the tax actually paid as aforesaid, he shall forfeit 
 triple the amount wrongfully or fraudulently claimed or 
 sought to be obtained, or the sum of five hundred dollars, 
 at the election of the Secretary of the Treasury. 
 
 Section 3330, p. 204, provides a penalty in the case of fraudulent 
 claims for drawback on spirits, and section 25, act of February 
 8,1875 (§ [3386a], p. 254), in the case of fraudulent claims for 
 drawback on tobacco. 
 
 Drawback is now allowed on distilled spirits, tobacco, snuff 
 and cigars, articles mentioned in Schedule B, and stills 
 338 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 339 
 
 Sec. 3444. Every collector who has charge of any ware- coiiector^a 
 house in which distilled spirits, or other articles, are stored ™f jJrtfcTe C s n ?n 
 in bond, shall render a monthly account of all such articles £° a n S g S e f Dd W artt 
 to the Commissioner of Internal Revenue, by whom such c i e8 exported. 
 account shall be examined and adjusted monthly, so as to 
 exhibit a true statement of the responsibility of such col- 
 lector thereon. In adjusting such account, the collector 
 shall be charged with all the articles which may have been 
 deposited or received under the provisions of law, in any 
 warehouse in his district and under his control, and shall be 
 credited with all such articles shown to have been removed 
 therefrom according to law, including transfers to other col- 
 lectors and to his successor in office, and also whatever 
 allowances may have been made in accordance with law to 
 any owner of such goods or articles for leakage or other 
 losses. 
 
 And every collector from whose district any distilled 
 spirits, tobacco, snuff, or cigars are shipped in bond, under 
 the provisions of this Title, shall render a monthly account 
 of the same to the Commissioner of Internal Eevenue, show- 
 ing the amount of each article produced and shipped in 
 bond, the amounts of which the exportation is completed 
 according to law, and the amount remaining unaccounted 
 for at the end of each month ; also any excesses or deficien- 
 cies on the amounts originally reported as shipped. 
 
 Sec. 3445. The Commissioner of Internal Eevenue may changes of 
 make such change in stamps, and may prescribe such in- mlitefor attach" 
 struments or other means for attaching, protecting, and can- in s. protecting, 
 celing stamps, for tobacco, snuff, cigars, distilled spirits, aD " " ■' 
 and fermented liquors, or either of them, as he and the Sec- 
 retary of the Treasury shall approve; such instruments to 
 be furnished by the United States to the person using the 
 stamps to be affixed therewith, under such regulations as 
 the Commissioner of Internal Eevenue may prescribe. 
 
 Rubber stamps may be used instead of stencils for canceling 
 strip stamps on cigar boxes. (Circular letter. Oct. 15, 1897; 43 
 Int. Rev. Rec, 385.) 
 
 SEC. 3446, as amended by section IS, act of March 1, 1879 {20 Stat. ,327). 
 
 The Commissioner of Internal Eevenue, with the approval Power to es- 
 of the Secretary of the Treasury, may establish and, from J^nge' internal 
 time to time, alter or change the form, style, character, revenue stamps, 
 material, and device of any stamp, mark, or label used^o! ?ks ' orlabel8 ' 
 under any provision of the laws relating to internal revenue. 
 Such stamps shall be attached, protected, removed, canceled, 
 obliterated, and destroyed, in such manner and by such in- 
 struments or other means as he, with the approval of the 
 Secretary of the Treasury, may prescribe ; and he is hereby 
 authorized and empowered to make, with the approval of 
 the Secretary of the Treasury, all needful regulations relat- 
 ing thereto; and all pains, penalties, fines, and forfeitures 
 now provided by law relating to internal-revenue stamps 
 shall apply to and have full force and effect in relation to 
 any and all stamps which may or shall be so established by 
 the Commissioner of Internal Eevenue: 
 Provided, Such stamps or device or instrument or means Expense. 
 
340 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 of removal or obliteration, shall entail no additional expense 
 upon the persons required to affix or use the same. 
 
 See section 321, p. 47, as to authority of Commissioner to pro- 
 vide stamps, etc. 
 
 Stamps for special taxes, section 3238, p. 202; for distilled 
 spirits, "section 3312, p. 194; for imitation wines, section 3328, 
 p. 202 ; for fermented liquors, section3341, p. 229 ; for tobacco, sec- 
 tion 3369, p. 245; for cigars, section 3395, p. 261; for oleomar- 
 garine, section if, act of August 2, 1886, p. 272. See appropriate 
 sections for other articles. 
 
 The portraits of living persons upon internal-revenue stamps 
 not prohibited by section 3576, R. S., but their exclusion there- 
 from is in consonance with its spirit. (14 Op. Atty. Gen., 528. ) 
 
 Beer stamps now in use will not be available to pay tax if 
 rate is increased. (Vol. 1, Treas. Dec. (1898), No. 19194.) 
 
 Hamilton-Brooks cigar stamp. (16 Op. Atty. Gen., 444 ; 26 Int. 
 Rev. Rec, 33; 17 Op. Atty. Gen., 111.) 
 
 Use of the Hunter stamp. (15 Op. Atty. Gen., 191.) 
 
 Fletcher's invention. (11 Ct. Clms., 748.) 
 
 Alleged infringement of patent. (Fletcher r. Blake, 131 U. S., 
 cxcvii appendix; 27 Int. Rev. Rec, 6. Hollister v. Benedict and 
 Burnham Manufacturing Company, 113 U. S., 59j 31 Int. Rev. 
 Rec, 30. Solomons v. United States, 22 Ct. Clms., 335.) 
 
 Stamps for spirits, beer, tobacco, snuff, and cigars are not 
 legitimate articles of traffic. (11 Int. Rev. Rec, 57.) 
 
 [SEC. 3446«. I Extract from legislative, executive, and judicial appro- 
 
 Stanips to be l ' # * # A t> H 
 
 seDttoofficersby priation act, approved August 15, 1S70. (19 Stat., 15%). -ii-Uil 
 
 mail, registered, hereafter the transmission of internal revenue stamps to 
 the officers of the internal revenue service shall be made 
 through the mails of the United States in registered pack- 
 ages. * '' * 
 
 Internal-revenue stamps may be mailed to collectors and stamp 
 deputy collectors or returned by them to the Commissioner in 
 full packages without regard to the four-pound limit of weight. 
 (Vol. 1, Treas. Dec (1898), No. 18947.) 
 
 [3446&.] Section 5, act of June 13, 1S9S {SO Stat., 44S). Until 
 
 appropriate stamps are prepared and furnished, the stamps 
 heretofore used to denote the payment of the internal- 
 revenue tax on fermented liquors, tobacco, snuff, cigars and 
 imprintin- cigarettes maybe stamped or imprinted withasuitable de- 
 stamps'.' 6 ° n °' d vice to denote the new rate of tax, and shall be affixed to 
 all packages containing such articles on which the tax 
 imposed by this Act is paid. And any person having pos- 
 session of unaffixed stamps heretofore issued for the pay- 
 ment of the tax upon fermented liquors, tobacco, snuff, 
 cigars, or cigarettes shall present the same to the collector 
 of the district, who shall receive them at the price paid for 
 such stamps by the purchasers and issue in lieu thereof 
 new or imprinted stamps at the rate provided by this Act. 
 where mode of Sec. 3447. Whenever the mode or time of assessing or 
 fecttogaly u'x°.s collecting any tax which is imposed is not provided for, the 
 ?e°giSation8 dlor; Commissioner of Internal Eevenue may establish the same 
 by regulation. He may also make all such regulations, not 
 otherwise provided for, as may have become necessary by 
 reason of any alteration of law in relation to internal rev- 
 enue. 
 internal -reve- Sec. 3448. The internal-revenue laws imposing taxes on 
 XSive^ith distilled spirits, fermented liquors, tobacco, snuff, and cigars 
 .jurisdiction of shall be held to extend to such articles produced anywhere 
 umted t»tate 8 . witWn the exte rior boundaries of the United States, whether 
 the same be within a collection-district or not. 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 341 
 
 Indian Territory : The Cherokee Tobacco (Boudinot's factory) 
 (11 Wall., 616; 14 Int. Rev. Rec, 11). 
 
 Id the Cherokee tobacco case (11 Wall., 616) the Supreme 
 Court ruled that the Indian Territory was included in the gen- 
 eral terms of this section, notwithstanding any prior treaty, and 
 that the provisions of the internal-revenue law as to distilled 
 spirits, fermented liquors, and tobacco were applicable therein. 
 
 Liquor Dealers in Indian Territory. (22 Int. Rev. Rec, 109; 
 23 ibid., 125. United States v. Forty-three Gallons of Whisky; 
 108 U. S., 491; 29 Int. Rev. Rec, 188.) 
 
 Introduction of spirituous liquors in Indian country. (Sees. 
 2139,2140, R. S.) 
 
 What constitutes " Indian country.'' (Bates r. Clark, 95 U. S., 
 204; United States r. Forty-three Gallons of Whisky, 93 U. S., 
 188.) 
 
 Section 2141, Revised Statutes, provides as follows: Every 
 person who shall, within the Indian country, set up or continue 
 any distillery for manufacturing ardent spirits shall be liable to 
 a penalty of one thousand dollars; and the superintendent of 
 Indian affairs, Indian agent, or subagent, within the limit of 
 whose agency any distillery of ardent spirits is set up or con- 
 tinued, shall forthwith destroy and break up the same. 
 
 The Attorney- General, in an opinion rendered October 4, 1898, 
 held that the establishment of a distillery in the Indian Terri- 
 tory, notwithstanding it was on land to which the Indian title 
 was extinct, would be in contravention of law. (Vol. 2, Treas. 
 Dec. (1898), No, 20162.) 
 
 Special-tax stamps, being only receipts for taxes paid, may 
 be issued by the collector of internal revenue, notwithstand- 
 ing acts of Congress relative to sale of liquors in the Indian 
 Territory. (Vol. I, Treas. Dec. (1898), No. 18911.) 
 
 An act to establish a United States court in the Indian Terri- 
 tory. (Act of Mar. 1, 1889, (25 Stat., 783.) 
 
 Iudian Territory added to the collection district of Kansas 
 August 8, 1881. 
 
 An act to provide a temporary government for the Territory 
 of Oklahoma, to enlarge the jurisdiction of the United States 
 court in the Indian Territory, and for other purposes. (Act of 
 May 2, 1890,26 Stat., 81.) 
 
 Oklahoma. (19 Op. Atty. Gen., 569.) 
 
 Alaska added to Oregou district December 27, 1872. 
 
 Alaska, case of Savaloif (17Int. Rev. Rec, 20) ; case of Stephens 
 (28 ibid., 194). 
 
 The payment of the special tax is no defense to a prosecution 
 for illegally selling liquors in Alaska. (Endleman r. United 
 States, 86 Fed. Rep., 456.) 
 
 An act to define and punish crimes in the District of Alaska, 
 and to provide a code of criminal procedure for said district. 
 Act of March 3, 1899 (30 Stat., 1274). Section 142 repeals section 
 1955, Revised Statutes, and all that part of section 14 of the 
 act of May 17, 1884 (23 Stat., 24), after the word "provided." 
 
 Section 477 provides : "That nothing in this act shall in any 
 way repeal, conflict, or interfere with the public general laws 
 of the United States imposing taxes on the manufacture and 
 6ale of intoxicating liquors for the purpose of revenue and 
 known as the 'internal-revenue laws.'" 
 
 Sec. 3449. Whenever any person ships, transports, or removing any 
 removes any spirituous or fermented liquors or wines, li <)" ors « r "™es 
 
 , '. ' , ., i , , ,' under other than 
 
 under any other than the proper name or brand known to trade names; 
 the trade as designating- the kind and quality of the con- P enaIt r- 
 tents of the casks or packages containing the same, or 
 causes such act to be done, he shall forfeit said liquors or 
 wines, and casks or packages, and be subject to pay a fine 
 of five hundred dollars. 
 
 Construction of this section in case of shipment of spirits 
 under a false designation. (Attorney-General Taft's letter to 
 Secretary of the Treasury ; 22 Int. Rev. Rec, 261. ) 
 
342 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 Stamps, marks, and brands not to be obscured by overpack- 
 age. (30 Int. Rev. Rec, 278. ) 
 
 The requirements of this statute eau not be limited to distil- 
 lers, manufacturers, and rectifiers, as its language covers all 
 persons who ship, transport, orremove liquors or wines. (United 
 States i'. Campe et al., N. Dist. Cal. (1898;, 89 Fed. Rep., 697.) 
 
 Section 3449 not unconstitutional because in some cases it 
 incidentally acts as a protection to trade-marks. (United States 
 r. Loeb (1892), 4.9 Fed. Rep., 636; 38 Int. Rev. Rec, 78.) 
 
 The term "package," as used in section 3449, includes every 
 box, barrel, or other receptacle into which distilled spirits have 
 been placed for shipment or removal, either in quantity or in 
 separate small packages, as bottles or jugs. (United States v. 
 132 Packages of Spirituous Liquors and Wines et al. (1896), 
 Circuit Court of Appeals, 76 Fed. Rep., 364; 42 Int. Rev. Rec, 
 438.) 
 
 Removing or Sec. 3450. Whenever any goods or commodities for or in 
 
 ODcealir" -"-+i- -- - 
 
 eles wit 
 todefrai 
 States < 
 
 oie° C Tith S intOTt respect whereof any tax is" or shall be imposed, or any ma- 
 todefrau<iUiiited ter j a j s utensils, or Vessels proper or intended to be made 
 
 itatesottas. ..'« _ __ • j_, , • . ... _x. i. i„ „ ™„J, <-;^.n 
 
 use of for or in the making of .such goods or commodities 
 are removed, or are deposited or concealed in any place, 
 with intent to defraud the United States of such tax, or 
 any part thereof, all such goods and commodities, and all 
 such materials, utensils, and vessels, respectively, shall be 
 forfeited; an din every such case all the casks, vessels, cases, 
 or other packages whatsoever, containing, or which shall 
 have contained, such goods or commodities, respectively, 
 and every vessel, boat, cart, carriage, or other conveyance 
 whatsoever, and all horses or other animals, and all things 
 used inthe removal orfor thedepositor concealment thereof, 
 respectively, shall be forfeited. 
 Penalty a n .1 And every person who removes, deposits, or conceals, or 
 is concerned in removing, depositing, or concealing any 
 goods or commodities for or in respect whereof any tax is 
 or shall be imposed, with intent to defraud the United 
 States of such tax or any part thereof, shall be liable to a 
 fine or penalty of not more than five hundred dollars. And 
 all boilers, stills, or other vessels, tools and implements, 
 used in distilling or rectifying, and forfeited under any of 
 the provisions of this Title, and all condemned material, 
 together with any engine or other machinery connected 
 therewith, aud all empty barrels, and all grain or other 
 material suitable for distillation, shall, under the direction 
 of the court in which the forfeiture is recovered, be sold at 
 public auction, and the proceeds thereof, after deducting 
 the expenses of sale, shall be disposed of according to law. 
 ed Sp howciil° r osed And a11 s P ir its or spirituous liquors which may be for- 
 « ; ( i isposec feited un d er t j ie provisions of this Title, unless herein other- 
 wise provided, shall be disposed of by the Commissioner of 
 Internal Revenue as the Secretary of the Treasury may 
 direct. 
 
 An unofficial person may seize property as forfeited to the 
 United States, and the Government, if it chooses, may adopt the 
 seizure and make it the basis of legal proceedings (13 Od 
 Atty.Gen.,253.) V P 
 
 Rules of the Supreme Court relating to pleadings in cases of 
 seizure, etc., construed. (United States r. Twenty-five Barrels 
 of Alcohol, 10 Int. Rev. Rec, 17.) 
 
 Circular Xo. 224, relative to destruction of spirits. (26 Int 
 Rev. Rec, 105.) 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 343 
 
 Sec. 3451. Every person who simulates or falsely or fraud- Fraudulently 
 
 . i • 11 -a. i. ,u executing docu- 
 
 ulently executes or signs any bond, permit, entry, or other ments required 
 document required by the provisions of the internal-revenue n ue in ta™s; pen- 
 laws, or by any regulation made in pursuance thereof, or aity. 
 who procures the same to be falsely or fraudulently exe- 
 cuted, or who advises, aids in, or connives at such execu- 
 tion thereof, shall be imprisoned for a term not less than 
 one year nor more than five years; and the property to 
 which such false or fraudulent instrument relates shall be 
 forfeited. 
 
 See sections 5418, p. 391, and 5479, p. 392, in appendix, penalties 
 for forging, .altering, counterfeiting affidavits, bonds, public 
 records, etc. 
 
 Fraudulent Form 122 forfeits spirits to which it relates. 
 (Thacher, claimant of 102 packages of distilled spirits, v. The 
 United States, 103 U. S. (13 Otto), 679, affirming 15 Blatch, 15; 
 27 Int. Rev. Rec, 144.) 
 
 Sec. 3452. Every person who shall have in his custody Havingproper- 
 or possession any goods, wares, merchandise, articles, or ^ it '° ^tent" 1 to 
 objects on which taxes are imposed bylaw, for the purpose sen in fraud of 
 of selling the same in fraud of the internal-revenue laws, or taxes7penaJty de 
 with design to avoid payment of the taxes imposed thereon, 
 shall be liable to a penalty of five hundred dollars or not 
 less than double the amount of taxes fraudulently attempted 
 to be evaded. 
 
 Sec. 3453. All goods, wares, merchandise, articles, or ro e e rt nr f unl 
 objects, on which taxes are imposed, which shall be found m possession in 
 in the possession, or custody, or within the control of any [™ d of fJj|""® 
 person, for the purpose of being sold or removed by him intures. 
 fraud of the internal-revenue laws, or with design to avoid 
 payment of said taxes, may be seized by the collector or 
 deputy collector of the proper district, or by such other 
 collector or deputy collector as may be specially authorized 
 by the Commissioner of Internal Revenue for that purpose, 
 and shall be forfeited to the United States. And all raw 
 materials found in the possession of any person intending 
 to manufacture the same into articles of a kiud subject to 
 tax for the purpose of fraudulently selling such manu- 
 factured articles, or with design to evade the payment of 
 said tax; and all tools, implements, instruments, and per- 
 sonal property whatsoever, in the place or building, or 
 within any yard or inclosure where such articles or raw 
 materials are found, may also be seized by any collector or 
 deputy collector, as aforesaid, and shall be forfeited as 
 aforesaid. The proceedings to enforce such forfeitures 
 shall be in the nature of a proceeding in rem in the circuit 
 court or district court of the United States for the district 
 where such seizure is made. 
 
 Property liable to forfeiture without any regard to the mis- 
 conduct of owner. (United States v. Two Bay Mules, 36 Fed. 
 Rep., 84.) 
 
 United States v. Distillery at Spring Valley (11 Blatch., 255; 
 18 Int. Rev. Rec, 59) and decisions cited under section 3281, p. 167. 
 
 Mixture or confusion of fraud spirits with others. (The Dis- 
 tilled Spirits (Harrington's), 11 Wall., 356 ; 13 Int. Rev. Rec, 193 ; 
 10 ibid., 164. United States v. One Still, 5 Blatch., 403; 5 Int. 
 Rev. Rec, 189.) 
 
 An acquittal in a criminal prosecution is a bar to a proceeding 
 in rem when the offense is the same. (Coffee v. United States, 
 116 U.S., 436; 32 Int. Rev. Rec, 38.) 
 
344 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 Burden of proof: There is a distinction between civil and 
 criminal cases in respect to the degree or <|uantum of evidence 
 necessary to justify the jury in finding their verdict. In civil 
 cases their duty is to rind tor the party in whose favor it pre- 
 ponderates. Innocence is presumed in a criminal case until the 
 contrary is proven; but the presumption of innocence as pro- 
 bative evidence is not applicable in civil cases nor in revenue 
 seizures. (Lilienthal's Tobacco r. United States, 97 U. S., 237; 
 24 Int. Rev. Rec.,60.) 
 
 Proceedings for forfeiture are civil, not criminal proceedings. 
 United States r. Three Tons of Coal, 21 Int. Rev. Rec, 251.) 
 
 Sales to evade Sec. 3454. Whenever any person who is liable to pay any 
 tax,- forfeitnre. tax U pon any goods, wares, or merchandise, sells or causes 
 or allows the same to be sold before the tax is paid to which 
 said property is liable, with intent to avoid such tax, or in 
 fraud of the internal-revenue laws, any debt contracted in 
 such sales, and any security given therefor, unless the same 
 shall have been bona tide transferred to an innocent holder, 
 shall be void, and the collection thereof shall not be enforced 
 in any court. And if such goods, wares, or merchandise 
 have been paid for, in whole or in part, the sum so paid shall 
 be deemed forfeited, and any person who shall sue for the 
 same in an action of debt shall recover from the seller the 
 amount so paid, one-half to his own use and the other half 
 to the use of the United States. 
 DisposiDgofor Sec. o45.~). Whenever any person sells, gives, purchases, 
 
 receiving empty • -. i 11 i i 
 
 stamped pack- or receives any box, barrel, bag, vessel, package, wrapper, 
 ties 8 ' ete ; penal cover < or envelope of any kind, stamped, branded, or marked 
 in any way so as to show that the contents or intended 
 contents thereof have been duly inspected, or that the tax 
 thereon has been paid, or that any provision of the internal- 
 revenue laws has been complied with, whether such stamp- 
 ing, branding, or marking may have been a duly authorized 
 act or may be false and counterfeit, or otherwise without 
 authority of law, said box, barrel, bag, vessel, package, 
 wrapper, cover, or envelope being empty, or containing any- 
 thing else than the contents which were therein when said 
 articles had been so lawfully stamped, branded, or marked 
 by an officer of the revenue, he shall be liable to a penalty of 
 
 eto an "uch tu mrl' not less tllau flfty uor more taan nve hundred dollars. And 
 ages. 8 "' pa ' "every person who makes, manufactures, or produces any 
 box, barrel, bag, vessel, package, wrapper, cover, or envel- 
 ope, stamped, branded, or marked, as above described, or 
 stamps, brands, or marks the same, as hereinbefore recited, 
 shall be liable to penalty as before provided in this section. 
 And every person who violates the foregoing provisions of 
 this section, with intent to defraud the revenue, or to de- 
 fraud any person, shall be liable to a flue of not less than 
 one thousand nor more than five thousand dollars, or to 
 imprisonment for not less than six months nor more than 
 five years, or to both, at the discretion of the court. And 
 all articles sold, given, purchased, received, made, manu- 
 factured, produced, branded, stamped, or marked in viola- 
 tion of the provisions of this section, and all their contents 
 corrected. error sha11 be forfeited to the United States. 
 
 A person can not buy a package containing distilled spirits 
 already stamped and branded, and take out the contents and 
 put in other distilled spirits of a lower proof, without render- 
 ing the property subject to forfeiture. (United States v. Nine 
 Casks and Packages of Distilled Spirits, 51 Fed. Rep., 191.) 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 345 
 
 Sec. 3456. If any distiller, rectifier, wholesale liquor- { „^^ h J'^. 
 dealer, or manufacturer of tobacco or cigars, 'shall know- tillers, rectifiers, 
 ingly or willfully omit, neglect, or refuse to do or cause to dSaire^dma™ 
 be done any of the things required by law iu the carrying ufacturers of to- 
 on or conducting of his business, or shall do anything by for 00 omit'ung 
 this Title prohibited, if there be no specific penalty or pun- *"{' gs fo ™' 1 5 1 r f n ' 1 ' 
 ishment imposed by any other section of this Title for the things forwdderf 
 neglecting, omitting or refusing to do, or for the doing or 
 causing to be done the thing required or prohibited, he shall 18 ^ ct ,^ e \ t ^' 
 pay a penalty of one thousand dollars; and if the person 240.) 
 so offending be a distiller, rectifier, or wholesale 7i</w0^ corrected. errcr 
 dealer, all distilled spirits or liquors owned by him or in 
 which he Las any interest as owner, and if he be a manu- 
 facturer of tobacco or cigars, all tobacco or cigars found 
 in his manufactory shall be forfeited to the United States. 
 
 United States v. Two hundred Barrels Whisky (95 U. 8., 571; 
 24 Int. Rev. Rec, 3). United States r. One hundred and thirty- 
 three Casks of Distilled Spirits (11 Int. Rev. Rec, 191). United 
 States v. One thousand four hundred and twelve Gallons Distilled 
 Spirits (10 Blateh., 428; 17 Int. Rev. Kec, 86). United States v. 
 One Rectifying Establishment (11 Int. Rev. Rec, 45). 
 
 This section was not intended to cumulate or increase punish- 
 ment. (United States v. Four thousand eight hundred Gallons 
 of Spirits, 13 Int. Rev. Rec, 52). 
 
 Intent. (Felton v. United States, 96 U. S., 699; 24 Int. Rev. 
 Rec, 252.) 
 
 Sec. 3457. In every case where any goods or commodities 1 p d a ?^ a / e f %' 
 are forfeited under any internal -revenue law, all casks, ves- U re of goods. ei 
 sels, cases, or other |)ackages whatsoever, containing, or 
 which shall have contained such goods or commodities, re- 
 spectively, shall be forfeited. 
 
 Sec. 3458. Any goods, wares, merchandise, articles, or m ® ^e^lifvered 
 objects which may be seized, under the provisions of section tomarshaiSre 
 thirty-four hundred and fifty-three, by any collector or dep- P rocess issues - 
 uty collector, may, at the option of the collector, be deliv- 
 ered to the marshal of the district, and remain in the care 
 and custody and under the control of said marshal, until he 
 shall obtain possession by process of law. And the cost of cost of seizure. 
 seizure made before process issues shall be taxable by the 
 court. And where any whisky or tobacco, or other article "whisky, tobac- 
 
 n n 1 ■ • 1 1 co, etc., sold on. 
 
 of manufacture or produce, requiring brands, stamps or distraint, fortMt- 
 marks of whatever kind to be placed thereon, shall be sold£™ilnds, m a'nd 
 upon distraint, forfeiture, or other process provided by law, stamps to be af- 
 the same not having been branded, stamped, or marked, as fixed ' ) y offloer - 
 required by law, the officer selling the same shall, upon sale 
 thereof, fix or cause to be affixed the brands, stamps, or 
 marks, so required, and deduct the expense thereof from 
 the proceeds of such sale. 
 
 Stamping tobacco, snuff, or cigars sold under distraint or for- 
 feited. ($ 3369, p. 245.) 
 
 Destruction of forfeited tobacco, snuff, or cigars which will 
 not sell for a price equal to the tax. (§ 3369, p. 245.) 
 
 Provision where spirits will not sell for price equal to tax. 
 (J§ 3334, p. 209, 3450, p. 342.1 
 
 Property sold uurter distraint. ($ 3191, p. 91.) 
 
 Payment of the tax on forfeited spirits by the marshal out of 
 proceeds of sale discbarges liability of sureties on warehouse 
 bond for tax. (United States v. Ulri'ci, 111 U. S., 38; 30 Int. Rev. 
 Rec, 111.) 
 
346 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 The provision allowing the court to tax in favor of the col- 
 lector the costs of seizure made before process issues may he 
 properly construed to cover any necessary expenses of -watching 
 property seized by a collector for such time as shall necessarily 
 elapse between the seizure by the collector aud the seizure by 
 the marshal under process; but it can not be extended to cover 
 a charge for custody during an unreasonable delay. (Fifteen 
 Empty Barrels, etc. (1867), 1 Ben., 125.) 
 
 Bonding per- Sec. 3459. "When any property which is seized under the 
 stizedfetf ° ° 8 foregoing provisions of section thirty-four hundred and fifty- 
 three is liable to perish or become greatly reduced in price 
 or value by keeping, or when it cannot be kept without great 
 expense, the owner thereof, or the marshal of the district, 
 may apply to the collector of the district to examine it; and 
 if, in the opinion of the said collector, it shall be necessary 
 that the said property should be sold to prevent such waste 
 or expeuse, he shall appraise the same; and thereupon the 
 owner shall have said property returned to him upon giving 
 bond in such form as may be prescribed by the Commis- 
 sioner of Internal Revenue, and in an amount equal to the 
 appraised value, with such sureties as the collector shall 
 deem good and sufifloient, to abide the final order, decree, 
 or judgment of the court having cognizance of the case, and 
 to pay the amount of said appraised value to the collector, 
 marshal, or otherwise, as he may be ordered and directed 
 by the court, which bond shall be filed by said collector with 
 the United States district attorney for the district in which 
 said proceedings in rem may be commenced : Provided, That 
 in case said bond shall have been executed and the prop- 
 erty returned before seizure thereof by virtue of the process 
 aforesaid, the marshal shall give notice of pendency of pro- 
 ceedings in court to the parties executing said bond, by per- 
 sonal service or publication, and in such manner and form 
 as the court may direct, and the court shall thereupon have 
 jurisdiction of said matter and parties in the same manner 
 as if such property had been seized by virtue of the process 
 of S bond f ° r want af oresaid. But if said owner shall neglect or refuse to give 
 said bond, the collector shall issue to a deputy collector or 
 to the marshal aforesaid an order to sell the same; and the 
 deputy collector or marshal shall thereupon advertise and 
 sell the said property at public auction in the same manner 
 as goods may be sold on final execution in said district ; and 
 the proceeds of the sale, after deducting the reasonable costs 
 of the seizure and sale, shall be paid to the court aforesaid, 
 to abide its final order, decree, or judgment. 
 
 See section 3331, p. 208, as to release of distilleries. 
 
 sefzure^To™ Sec - 346 °- In a11 cases of seizure of any goods, wares, or 
 vaiaed at $500 or merchandise, as being subject to forfeiture under any pro- 
 less. vision of the internal -revenue laws, which, in the opinion of 
 
 the collector or deputy collector making the seizure, are of 
 the appraised value of five hundred dollars or less, the said 
 collector or deputy collector shall, except in cases otherwise 
 provided, proceed as follows : 
 praiiemenf ap " • First- Hesha11 cause alist containing a particular descrip- 
 tion of the goods, wares, or merchandise seized to be pre- 
 pared in duplicate, and an appraisement thereof to be made 
 by three sworn appraisers, to be selected by him, who shall 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 347 
 
 be respectable and disinterested citizens of tbe United 
 States residing within the cullection-district wherein the 
 seizure was made. Said list and appraisement shall be prop- 
 erly attested by the said collector or deputy collector and 
 the said appraisers, for which service each of the said 
 appraisers shall be allowed the sum of one dollar and fifty 
 cents a day, to be paid in the manner provided by law for 
 other necessary charges of collectors. 
 
 Second. If the said goods are found by the said apprais- Notice of seiz- 
 ers to be of the value of five hundred dollars or less, the ur> 
 said collector or deputy collector shall publish a notice for 
 three weeks, in some newspaper of the district where the 
 seizure was made, describing the articles, and stating the 
 time, plaee, and cause of their seizure, and requiring any 
 person claiming them to appear and make such claim within 
 thirty days from the date of the first publication of such 
 notice. 
 
 Third. Any person claiming the goods, wares, or merchan- claim to ie 
 dise so seized, within the time specified in the notice, may flle ' 
 file with the said collector or deputy collector a claim, stat- 
 ing his interest in the articles seized, and may execute a 
 bond to the United States in the penal sum of two hundred Bond of ciaim- 
 and fifty dollars, with sureties to be approved by the said an 
 collector or deputy collector, conditioned that, in case of 
 condemnation of the articles so seized, the obligors shall 
 pay all the costs and expenses of the proceedings to obtain 
 such condemnation ; and upon the delivery of such bond 
 to the collector or deputy collector, he shall transmit the 
 same, with the duplicate list or description of the goods 
 seized, to the United States district attorney for the dis- 
 trict, and said attorney shall proceed thereon in the ordi- 
 nary manner prescribed by law. 
 
 Fourth. If no claim is interposed and no bond is given Sale of goods 
 within the time above specified, the collector or deputy p ^ * d 3 P° aal of 
 collector, as the case may be, shall give ten days' notice of 
 the sale of the goods, wares, or merchandise by publication, 
 and, at the time and place specified in the notice, shall sell 
 the articles so seized at public auction, and, after deducting 
 the expense of appraisement and sale, he shall deposit the 
 proceeds to the credit of the Secretary of the Treasury. 
 
 Instructions as to the mode of procedure under this section 
 are given in the Regulations, Series 7, No. 2, revised. 
 
 Provision relative to spirits which will not sell for price equal 
 to the tax. ($ 3334, p. 209.) 
 
 Sec. 3461. Within one year after the sale of any goods, Application for 
 wares, or merchandise, as provided in the preceding sec- turnTf proceeds! 
 tion, any person claiming to be interested in the property distribution. 
 sold may apply to the Secretary of the Treasury for a re- 
 mission of the forfeiture thereof, or of any part thereof, and 
 a restoration of the proceeds of the sale; and the said Sec- 
 retary may grant the same upon satisfactory proof, to be 
 furnished in such manner as he shall prescribe : Provided, 
 That it shall be satisfactorily shown that the applicant, at 
 the time of the seizure and sale of the said property, and 
 during the intervening time, was absent, out of the United 
 States, or in such circumstances as prevented him from 
 
348 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 knowing of the seizure, and that he did not know of the 
 same; and also that the said forfeiture was incurred with- 
 out willful negligence or any intention of fraud on the part 
 of the owner of said property. If no application for such 
 restoration is made within one year, as hereinbefore pre- 
 scribed, the Secretary of the Treasury shall, at the expira- 
 tion of the said time, cause the proceeds of the sale of the 
 said property to be distributed according to law, as in the 
 case of goods, wares, or merchandise condemned and sold 
 pursuant to the decree of a competent court. 
 Search war- Sec. ;M62. The several judges of the circuit and district 
 courts of the United States, and commissioners of the cir- 
 cuit courts, may, within their respective jurisdictions, issue 
 a search-warrant, authorizing any internal-revenue officer 
 to search any premises within the same, if such officer makes 
 oatli in writing that he has reason to believe, and does be- 
 lieve, that a fraud upon the revenue has been or is being 
 committed upon or by the use of the said premises. 
 pmuhmen" "of Sec - 3i63 - The Commissioner of Internal Revenue, with 
 trauda. the approval of the Secretary of the Treasury, is authorized 
 
 to pay such sums, not exceeding in the aggregate the sum 
 appropriated therefor, as he may deem necessary for detect- 
 ing and bringing to trial and punishment persons guilty 
 of violating the internal revenue laws, or conniving at the 
 same, in cases where such expenses are not otherwise pro- 
 vided for by law. 
 
 Moieties repealed, section 39, act of June 6\ 1872. (17 Stat., 
 256.) •' Sanborn contract," under act of May 8, 1872 (17 Stat., 
 lift), was repealed June 22, 1874. (18 Stat.. 192.) 
 
 Construction of offer of $300 reward and Circular No. 99 and 
 its revisions. (15 Op. Atty. Gen., 88 (Pierpout); Williams i'. 
 United States, 12 Ct. Clins., 193; Briggs r. United States, 15 Ct. 
 Clnis., IX.) 
 
 The payment of a reward to an officer for services within the 
 scope of his official duties is contrary to public policy (Matthews 
 & Gunn )'. United States, 32 Ct. (Jims., 123.) 
 
 The authority conferred upon the Attorney-General by the act 
 of March 3, 1891 (2H Stat., 985), to offer rewards for the detec- 
 tion and prosecution of crimes against the United States, pre- 
 liminary to the indictment, empowered him to authorize the 
 marshal of the northern district of Florida to offer a reward 
 for the arrest and delivery of a person accused of the committal 
 of a crime agaiust the United States in that district, the reward 
 to be paid upon conviction; and a deputy marshal, who had com- 
 plied with all the conditions of the ofter and of the statute, was 
 entitled to receive the amount of the reward offered. (United 
 States v. Matthews, 173 U. S., 381. ) 
 
 All officers of the United States, except in cases of smuggling 
 in violation of the cusioms-revenue laws, are debarred from re- 
 ceiving any share of a fine. 
 
 Effect of repeal of act allowing moieties on informer's claim 
 for information given prior to repeal. (United States v. Connor, 
 138 U.S., 61.) 
 
 Commissioner authorized to offer a reward for the recovery of 
 taxes evaded. (15 Op. Atty. Gen., 133; 22 Int. Rev. Rec, 229.) 
 
 Authority of Commissioner to bind the Government by prom- 
 ising to pay for information. Informer who receives less than 10 
 per cent can not recover the difference in the Court of Claims. 
 (Green r. United States, 17 C. Cls., 238; 28 Int. Rev. Rec, 208.) 
 
 Right of Commissioner and Secretary to fix amount of reward. 
 (E. D. Crane v. United States, 34 Int. Rev. Rec., 414; 23 Ct. Clms.j 
 94. ) 
 
 As to marshal or deputy marshal receiving reward. A contract 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 349 
 
 to pay a reward for the arrest of a felon is valid if not made with 
 a public officer or employee on whom the law imposes the duty of 
 making such arrest, or with some officer or employee otherwise 
 excluded from the right to receive such reward. (Hutsel Ama- 
 rine's case, 2 Lawrence Dec, 5-15; 28 Int. Rev. Rec, 21.) 
 
 In the matter of the authority of persons employed under sec- 
 tion 3463 to visit, enter into, and examine distilleries, etc. (4 
 Lawrence Dec, 60.) 
 
 Circular No. 300, relative to expenditures from appropriation 
 for discovering violations of internal-revenue laws. (32 Int. 
 Rev. Rec, 101.) 
 
 Rewards for information leading to the detection and punish- 
 ment of persons violating internal-revenue laws. 
 
 (Circular, Int. Rev., No. 99, 4th Revision, Vol. 2, Treas. Dec. 
 (1899), No. 21856.) 
 
 [SBC. 3463«.] [Extract from appropriation bill (sundry civil) for the 
 fiscal year endinr/ June SO, 1900, act of March 3, 1899 (SO Stat., 1091).] 
 
 * * * Punishment for violations of internal-revenue Appropriation 
 
 laws: For detecting and bringing to trial and punishment frauds" 
 
 persons guilty of violating the internal-revenue laws or 
 
 conniving at the same, including payments for information 
 
 and detection of such violations, seventy-five thousand 
 
 dollars; and the Commissioner of Internal Eevenue shall cn^S?"* to 
 
 make a detailed statement to Congress once in each year 
 
 as to how he has expended this sum, and also a detailed 
 
 statement of all miscellaneous expenditures in the Bureau 
 
 of Internal Eevenue for which appropriation is made in 
 
 this Act. 
 
 A provision similar to the above respecting statements to Con- 
 gress has been in appropriation bills as to the fraud fund since 
 the act of June 19, 1878 (20 Stat., 187), and as to miscellaneous ex- 
 penses of the Bureau since the act of June 15, 1880 (21 Stat., 20). 
 
 The use of words "once in each year," in the second part of 
 the paragraph, would seem to indicate a permanent character. 
 
 The concluding part of the paragraph relates apparently only 
 to the miscellaneous expenditures for the particular year for 
 ■which appropriation is made by this act. (Note in Sup. R. S., 
 vol.2, p. 121.) 
 
 It is the right of every private citizen of the United States to 
 inform a marshal of the United States, or his deputy, of a viola- 
 tion of the internal-revenue laws of the United States ; this right 
 is secured to the citizen by the Constitution of the United States ; 
 and a conspiracy to injure, oppress, threaten, or intimidate him 
 in the free exercise or enjoyment of this right, or because of his 
 having exercised it, is punishable under section 5508 R. S. 
 (In re Quarles and Butler, 158 U. S., 532.) 
 
 In Worthington v. Scribner (109 Mass., 487) the principle was 
 laid down that it is the duty of every citizen to communicate to 
 his Government any information which he has of the commission 
 of an offense against its laws; and that a court of justice will 
 not compel or allow such information to be disclosed, either by 
 the subordinate officer to whom it is given, by the informer 
 himself, or by any other person, without the permission of the 
 Government, the evidence being excluded not lor the protection 
 of the witness or of the party in the particular case, but upon 
 general grounds of public policy, because of the confidential 
 nature of such communications. The authorities are collected 
 and reviewed in that case. (Vogel i>. Gruaz, 110 U. S., 311.) 
 
 Sec. 3464. The privilege of purchasing supplies of goods Purchasing for 
 imported from foreign countries for the use of the United w 6 £7ub^t"il 
 States, duty free, which now does or hereafter shall exist ^ ax - 
 by provision of law, shall be extended, under such regula- 
 tions as the Secretary of the Treasury may prescribe, to all 
 
350 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 articles of domestic production which are subject to tax by 
 the provisious of this Title. 
 
 The provisions of this section (3464 R. S.) were not repealed 
 by the Tariff Act of October 1, 1890. Op. Solicitor of the Treas- 
 ury, Nov. 11, 1891. 
 
 The immunity from liability to tax is limited to the actual 
 contents of the packages. (Op. Attv. Gen.; 30 Int. Rev. Rec, 
 94; ibid., 101; 33 Int. Rev. Rec , 269.) 
 
 Revised circular, July 14, 1898, concerning the withdrawal of 
 alcohol from bond for scientific purposes for the use of the 
 United States, free of tax. ( Department Circular No. 138 ; Vol. 
 2, Treas. Dec. (1898), No. 19664.) 
 
 Construction of s EC . 3465. An act entitled "An act further to provide for 
 tfstet™^ 2 )". 1833 the collection of duties on imports," passed March second, 
 eighteen hundred and thirty- three, shall not be so construed 
 as to apply to cases arising under an act entitled "An act 
 to provide internal revenue to support the Government, to 
 pay interest on the public debt, and for other purposes," 
 passed June thirtieth, eighteen hundred and sixty-four, or 
 any act in addition thereto or in amendment thereof, nor to 
 any case in which the validity or interpretation of said act 
 or acts shall be in issue. 
 
 Hornthall r. The Collector (9 Wall., 566); The Assessor v. 
 Osbornes, (9 Wall., 577). 
 
 The words "revenue laws," where used broadly and generally, 
 include internal revenue as well as customs laws. (UnitedStates 
 v. Dustin, 15 Int. Rev. Rec, 30.) 
 
 No inference or presumption of a legislative construction is to 
 be drawn by reason of the title under which any particular sec- 
 tion is placed. (5 5600, R. S.) 
 
 Act August 13, 1894 (28 Stat., 279). 
 
 AN ACT Relative to recognizances, stipulations, bonds, and under- 
 takings, and to allow certain corporations to be accepted as surety 
 thereon. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, That 
 whenever any recognizance, stipulation, bond, or undertak- 
 ing conditioned for the faithful performance of any duty, 
 or for doing or refraining from doing anything in such recog- 
 nizance, stipulation, bond, or undertaking specified, is by 
 the laws of the United States required or permitted to be 
 given with one surety or with tw.o or more sureties, the 
 execution of the same or the guaranteeing of the perform- 
 Bonds execut- ance of the condition thereof shall be sufficient when exe- 
 te l ed ail aoili I y r by cuted or guaranteed solely by a corporation incorporated 
 a corporation, under the laws of the United States, or of any State having 
 w en su cien . p 0wer to guarantee the fidelity of persons holding positions 
 of public or private trust, and to execute and guarantee 
 bonds and undertakings in judicial proceedings : Provided, 
 That such recognizance, stipulation, bond, or undertaking 
 be approved by the head of department, court, judge, 
 officer, board, or body executive, legislative, or judicial 
 required to approve or accept the same. But no officer or 
 person having the approval of any bond shall exact that 
 it shall be furnished by a guarantee company or by any par- 
 ticular guarantee company. 
 
 Sufficiency of justification and acknowledgment on Form 400 
 of guaranty and surety companies when sureties on distillers' 
 warehousing bonds. (Vol. 1, Treas. Dec. (1898), No. 19059.) 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 351 
 
 Sec. 2. That no such company shall do business under the 
 provisions of this Act beyond the limits of the State or Ter- 
 ritory under whose laws it was incorporated and in which 
 its principal office is located, nor beyond the limits of the 
 District of Columbia, when such company was incorporated 
 under its laws or the laws of the United States and its 
 principal office is located in said District, until it shall by a 
 written power of attorney appoint some person residing Power of attor- 
 within the jurisdiction of the court for the judicial district ney ' 
 wherein such suretyship is to be undertaken, who shall be 
 a citizen of the State, Territory, or District of Columbia, 
 wherein such court is held, as its agent, upon whom maybe 
 served all lawful process against such company, and who 
 shall be authorized to enter an appearance in its behalf. A 
 copy of such power of attorney, duly certified and authen- Aeopyofpower 
 ticated, shall be tiled with the clerk of the district court ofnteo^wrth^ierk 
 the United States for such district at each place where a Jj * t be di8trict 
 term of such court is or may be held, which copy, or a 
 certified copy thereof, shall be legal evidence in all con- 
 troversies arising under this Act. If any such agent shall When agent 
 
 -, -, . j . i " ° , . . removed, etc. 
 
 be removed, resign, or die, become insane, or otherwise 
 incapable of acting, it shall be the duty of such company 
 to appoint another agent in his place as hereinbefore pre- 
 scribed, and until such appointment shall have been made, 
 or during the absence of any agent of such company from 
 such district, service of process may be upon the clerk of 
 the court wherein such suit is brought, with like effect as 
 upon an agent appointed by the company. The officer exe- service of pro- 
 cuting such process upon such clerk shall immediately trans- ces8 ' 
 mit a copy thereof by mail to the company, and state such 
 fact in his return. A judgment, decree, or order of a court Judgment. 
 entered or made after service of process as aforesaid shall 
 be as valid and binding on such company as if served with 
 process in said district. 
 
 Sec. 3. That every company before transacting any busi- Copyofcharter 
 ness under this Act shall deposit with the Attorney- General corponrt?on?etc!j 
 of the United States a copy of its charter or articles of in- *° s b ^? t led ^ i n f 
 corporation, and a statement signed and sworn to by its ' 7 " e ' 
 president and secretary showing its assets and liabilities. 
 If the said Attorney-General shall be satisfied that such 
 company has authority under its charter to do the business 
 provided for in this Act, and that it has a paid up capital 
 of not less than two hundred and fifty thousand dollars, in 
 cash or its equivalent, and is able to keep and perform its 
 contracts, he shall grant authority in writing to such com- 
 pany to do business under this Act. 
 
 Sec. 4. That every such company shall, in the months The company 
 of January, April, July, and October of each year, file with aurlnVtheTe™! 
 the said Attorney-General a statement, signed and sworn showing its asl 
 to by its president and secretary, showing its assets andtfel. and hablU ' 
 liabilities, as is required by section three of this Act. And 
 the said Attorney-General shall have the power, and it 
 shall be his duty, to revoke the authority of any such 
 company to transact any new business under this Act 
 whenever in his judgment such company is not solvent or is 
 conducting its business in violation of this Act. He may 
 institute inquiry at any tune into the solvency of said com- 
 
352 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 pany and may require that additional security be given at 
 any time by any principal when he deems such company no 
 longer sufficient security. 
 
 company may Sec. 5. That any surety company doing business under 
 t?.s s court 1 . 11 any the provisions of this Act may be sued iu respect thereof 
 in any court of the United States which has now or here- 
 after may have jurisdiction of actions or suits upon such 
 recognizance, stipulation, bond, or undertaking, in the dis- 
 tricts whichsuchrecognizance, stipulation, bond, or under- 
 taking was made or guaranteed, or in the district in which 
 the principal office of such company is located. And for 
 the purposes of this Act such recognizance, stipulation, 
 bond, or undertaking shall be treated as made or guaran- 
 teed in the district in which the office is located, to which 
 it is returnable, or in which it is filed, or in the district in 
 which the principal in such recognizance, stipulation, bond, 
 or undertaking resided when it was made or guaranteed. 
 
 Neglect or re- g EC . q That if any such company shall neglect or refuse 
 
 fusaltopavjudg- , „-,.-,**. , l j o , 
 
 meet or cieoree, to pay any finaljudgment or decree rendered against it upon 
 
 ete - any such recognizance, stipulation, bond, or undertaking 
 
 made or guaranteed by it under the provisions of this Act, 
 
 from which no appeal, writ of error, or supersedeas has 
 
 been taken, for thirty days after the rendition of such 
 
 judgment or decree, it shall forfeit all right to do business 
 
 under this Act. 
 
 Comply «s- Sec. 7. That any company which shall execute or guar- 
 
 its PP corp°orateantee any recognizance, stipulation, bond, or undertaking 
 
 power, etc. under the provisions of this Act shall be estopped in any 
 
 proceeding to enforce the liability which it shall have 
 
 assumed to incur, to deny its corporate power to execute 
 
 or guarantee such instrument or assume such liability. 
 
 Failure t» com- Sec. 8. That any company doing business under the pro- 
 
 P ioDs"of th?s r act! visions of this Act which shall fail to comply with any of 
 
 Forfeiture, j^g provisions shall forfeit to the United States for every 
 
 such failure not less than five hundred dollars nor more 
 
 than five thousand dollars, to be recovered by suit in the 
 
 name of the United States in the same courts in which suit 
 
 may be brought against such company under the provisions 
 
 of this Act, and such failure shall not affect the validity 
 
 of any contract entered into by such company. 
 
 OFFICIAL BONDS. 
 
 ' TExtract from legislative, executive, and judicial appropriation act, 
 approved March 2, 1895 (28 Stat., 807).] 
 
 Bonds of coi- Sec. 5. * * * * # * # Hereafter all bonds of 
 le v^nuf iJ uT Te tlie Treasurer of the United States, collectors of internal 
 fiiecWHh secre- revenue, collectors, naval officers, surveyors, and other offi- 
 tary of Treasury. cers f the customs, either as such officers or as disbursing 
 officers of the Treasury, bonds of the Secretary of the Sen- 
 ate, Clerk of the House of Eepresentatives, and the Ser- 
 geant-at-Arms of the House of Eepresentatives, and all 
 such bonds now on file in the office of the Comptroller of 
 the Treasury, shall be transmitted to the Secretary of the 
 Treasury and filed as he may direct; and the duties now 
 required by law of the Comptroller of the Treasury iu re- 
 
PROVISIONS COMMON TO SEVERAL OBJECTS. 353 
 
 gard to such bonds, as the successor of the Commissioner 
 of Customs and First Comptroller of the Treasury, shall 
 hereafter be performed by the Secretary of the Treasury. 
 
 Hereafter every officer required by law to take and ap- official bonds 
 prove official boDds shall cause the same to be examined *t ] b e a S t X every 
 at least once every two years for the purpose of ascertain- two years. 
 ing the sufficiency of the sureties thereon ; and every officer 
 having power to fix the amount of an official bond shall 
 examine it to ascertain the sufficiency of the amount thereof 
 and approve or fix said amount at least once in two years 
 and as much oftener as he may deem it necessary. 
 
 Hereafter every officer whose duty it is to take and ap- Bonds renewed 
 prove official bonds shall cause all such bonds to be renewed ever5 r f<w? J yMM 
 every four years after their dates, but he may require such or oftener. 
 bonds to be renewed or strengthened oftener if he deem 
 such action necessary. In the discretion of such officer the 
 requirement of a new bond may be waived for the period of 
 service of a bonded officer after the expiration of a four-year 
 term of service pending the appointment and qualification 
 of his successor: Provided, That the nonperformance of 
 any requirement of this section on the part of any official 
 of the Government shall not be held to affect in any respect 
 the liability of principal or sureties on any bond made or 
 to be made to the United States: Provided further, That Period of iia- 
 the liability of the principal and sureties on all official SaoVEs"! on 
 bonds shall continue and cover the period of service ensu- 
 ing until the appointment and qualification of the successor 
 of the principal: And provided further, That nothing in sec. 3836, e.s., 
 this section shall be construed to repeal or modify section mmiSed! d Pos I tai 
 thirty-eight hundred and thirty-six of the Revised Statutes J° ud » n °t af - 
 of the United States. 
 
 Notice to sureties and statute of limitations, p. 386. 
 SEC. 72. Act of August %8, 1894 (28 Stat., 509), repealing and saving , Repeal of ex- 
 
 clause. All Acts and parts of Acts inconsistent with the pro- to aifectany act 
 visionsof this Act areherebyrepealed, buttherepeal of exist- ^ c ° c j u 6 ed or or ri s K^ 
 ing laws or modifications thereof embraced in this Act shall commenced prior 
 not affect any act done, or any right accruing or accrued, tothe re P ei "- 
 or any suit or proceeding had or commenced in any civil 
 cause before the said repeal or modifications; but all 
 rights and liabilities under said laws shall continue and 
 may be enforced in the same manner as if said repeal or 
 modifications had not been made. Any offenses com 
 mitted and all penalties or forfeitures or liabilities incurred Liabilities in- 
 prior to the passage of this Act under any statute embraced tiT'Vsaage of 
 in or changed, modified, or repealed by this Act may be thisact - 
 prosecuted or punished in the same manner and with the 
 same effect as if this Act had not been passed. All acts of 
 limitation, whether applicable to civil causes and proceed- Limitations. 
 ings, or to the prosecution of offenses, or for the recovery of 
 penalties or forfeitures embraced in or modified, changed, 
 or repealed by this Act shall not be affected thereby; and 
 all suits, proceedings, or prosecutions, whether civil or cmi or orimi- 
 criminal, for causes arising or acts done or committed na 
 prior to the passage of this Act, may be commenced and 
 10228 23 
 
354 PROVISIONS COMMON TO SEVERAL OBJECTS. 
 
 prosecuted within the same time and with the same effect 
 as if this Act had not been passed: And provided further, 
 That nothing in this Act shall be construed to repeal the 
 sec. 3058, as provisions of section three thousand and fifty-eight of the 
 p°a e i?d e(i ' notre ' Revised Statutes as amended by the Act approved Febru- 
 ary twenty-third, eighteen hundred and eighty seven, in 
 respect to the abandonment of merchandise to under- 
 writers or the salvors of property, and the ascertain rueut 
 of duties thereon. 
 
 Former laws made applicable to war revenue aft. 
 mad e r T er iic a Ue 8 ^ E °' ^' Act °f JuUe 13 > 1898 ( S0 Stat > 448 ^ Tliat a11 aamin i S " 
 
 eapp ca e - t ra tive, special, or stamp provisions of law, including the 
 laws in relation to the assessment of taxes, not heretofore 
 specifically repealed are hereby made applicable to this Act. 
 
 When the war revenue act took effect. 
 18M Ct to f ?ake e ef SEC " 51 ' Act "? Jme 13 ' 1S9S (S0 Stat ' ^ 5) ' ^ hSbt tl " S ACt 
 
 feet.' ° e shall take effect on the day next succeeding the date of its 
 passage except as otherwise specially provided for. 
 
APPENDIX. 
 
 CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PRO- 
 VISIONS APPLICABLE TO THE ADMINISTRATION OP THE 
 INTERNAL-REVENUE LAWS. 
 
 Chapter 1 (p. 357 . 
 
 SUITS AND PROSECUTIONS, JURISDICTION, PRACTICE, EVIDENCE, LIENS, LIMITATIONS, ETC. 
 
 Jurisdiction of district courts. 
 
 Jurisdiction of circuit courts. 
 
 Suits for penalties, forfeitures, and taxes. 
 
 Removal of suits against officers from 
 State to United States circuit courts. 
 
 Arrests. 
 
 Competency of witnesses. State laws. 
 
 Production of books, papers, etc., in suits 
 other than criminal. 
 
 Disclosures of witnesses not to be used 
 against them in criminal proceedings. 
 
 Certified copies of papers admissible as 
 evidence. 
 
 Costs in internal-revenue suits upon in- 
 formation from other than a collector, 
 etc. 
 
 Costs, when paid by defendant. 
 
 Laws of the States, rules of decision, etc. 
 
 Proceedings on execution. State laws. 
 
 Act to regulate liens of judgments and 
 decrees of United States courts. 
 
 Interest on judgments, etc. 
 
 Writs of error and appeals. 
 
 Circuit courts of appeals. 
 
 Certificate of probable cause. 
 
 Property taken under revenue laws irre- 
 pleviable. 
 
 Statute of limitations. 
 
 Compromises of claims and of cases after 
 judgment. Pardons. 
 
 Chapter 2 (p. 373). 
 
 TJ. S. ATTORNEYS, DUTreS AS TO PROSECUTIONS, REPORTS, COMPENSATION, CLERKS OF COURTS, ETC. 
 
 Employment of attorneys or counsel. 
 Compensation as attorney or counsel only 
 
 allowed in certain cases. 
 Duty of district attorneys to prosecute 
 
 delinquents and to defend officers. 
 
 Reports of district attorneys. 
 Compensation of district attorneys, etc. 
 
 Sections 6 and 7, act of May 28, 1896. 
 Warrants of arrest and prosecutions. 
 Clerks of courts, reports of, etc. 
 
 Chapter 3 (p. 377). 
 
 DUTIES OF OFFICERS CHARGED WITH RECEIVING OR DISBURSING PUBLIC MONEYS, PENALTIES FOR 
 EMBEZZLEMENTS, PROCEEDINGS AGAINST DELINQUENT OFFICERS, ETC. 
 
 Moneys to be deposited without deduc- 
 tion. 
 
 Duty of disbursing officers. 
 
 Persons having moneys of United States 
 must pay the same to Treasurer, etc. 
 
 Accounts to be rendered. 
 
 Distinct accounts required according to 
 appropriation. 
 
 Suits to recover money from officers regu- 
 lated. 
 
 Distress warrant. 
 
 Failure of disbursing officer to account; 
 duty thereupon of Auditor and Solici- 
 tor of Treasury. 
 
 Duties of officers as custodians of public 
 moneys. 
 
 Embezzlement ; penalty for requiring re- 
 ceipt for larger sum than that actually 
 paid. 
 
 Embezzlement ; penalty for disbursing of- 
 ficer unlawfully depositing, converting, 
 loaning, or transferring public money. 
 
 Embezzlement ; penalty for custodians of 
 public money failing to safely keep, etc. 
 
 Embezzlement ; penalty for failure to ren- 
 der accounts. 
 
 Embezzlement; penalty for failure to de- 
 posit as required. 
 
 Record evidence of embezzlement. 
 
 Refusal to pay any draft, etc., prima facie 
 evidence of embezzlement. 
 
 Evidence of conversion. 
 
 355 
 
356 
 
 APPENDIX. 
 
 Unlawfully receiving public money. 
 
 Embezzlement by internal-revenue offi- 
 cers and assistants where offense is not 
 otherwise punishable. 
 
 Penalty for clerks and officers of court 
 failing to deposit moneys. 
 
 Penalty for receiving moneys belonging 
 to the registry of the court. 
 
 Penalty for failure to make reports. 
 
 Disbursing officer forbidden to trade in 
 public fnnds. 
 
 Collecting officers forbidden to trade in 
 public property. 
 
 Transcripts from books, etc. , of the Treas- 
 ury to be evidence in suits against de- 
 linquents. 
 
 Delinquents for public money; judgment 
 at return term, unless, etc. 
 
 Notice of deficiency in accounts of prin- 
 cipals to be gi ven to sureties upon bonds 
 of United States officials. 
 
 Limitation of time within which suits 
 shall be brought against sureties upon 
 such bonds. 
 
 Chapter 4 (p. 387). 
 
 PENALTIES FOR PERJURY, BRIBERY, RESISTING OFFICERS, CONSPIRACY, FALSELY ASSUMING TO BE AN 
 OFFICER, AND OTHER OFFENSES. 
 
 Penalty for perjury. 
 
 Penalty for resisting officer iii serving 
 process. 
 
 Penalty for rescuing prisoners. 
 
 Penalty for rescuing or attempting to res- 
 cue property taken or detained by rev- 
 enue officer. 
 
 Penalty for extortion by internal-revenue 
 informers. 
 
 Penalty for conspiracy to prevent persons 
 from accepting office. 
 
 Penalty for falsely assuming to be a Gov- 
 ernment officer. 
 
 Penalty for bribery. 
 
 Penalty for conspiracy. 
 
 Penalty for destroying or carrying away 
 without authority public records, pa- 
 pers, etc. 
 
 Penalty for larceny or robbery of personal 
 property of the United States. 
 
 Penalty for embezzling or stealing public 
 property or receiving and retaining in 
 possession stolen property. 
 
 Penalty forfirging, altering, counterfeit- 
 ing, etc., bid, bond, public record, etc. 
 
 Penalty for counterfeiting obligations and 
 other securities of the United States, 
 including stamps. 
 
 Penalty for making false or fraudulent 
 claims. 
 
 Chapter 5 (p. 393). 
 
 CLAIMS, SET-OFFS, APPROPRIATIONS, ETC. 
 
 Claims. 
 
 No payment to person in arrears to the 
 
 United States. 
 Set ott's and credits. 
 Priority of United States in insolvent 
 
 estates. 
 Permanent annual appropriations. 
 No expenditures beyond appropriations. 
 Unauthorized contracts prohibited. 
 Unexpended balances of appropriations. 
 
 Assignment of claims void, unless, etc. 
 
 Attorneys before the Treasury Depart- 
 ment. 
 
 Duplicate cheeks when original is lost. 
 
 Letters, packages, etc., on Government 
 business sent free ; penalty envelopes. 
 
 Government to have priority in the trans- 
 mission of telegrams. 
 
 Disposition of useless paper. 
 
 Chapter 6 (p. 400). 
 
 OFFICERS, CLERKS, AND EMPLOYEES, EXTRA SERVICES, PERQUISITES, PROHIBITION AS TO BUSINESS, 
 POLITICAL CONTRIBUTIONS, ETC. 
 
 Honorably discharged soldiers or sailors 
 disabled in the service preferred for 
 appointment. 
 
 Preference given to soldiers and soldiers' 
 widows in reducing force. 
 
 Employees to be paid from special appro- 
 priations only. 
 
 Hours of work and absences. 
 
 Heads of Departments prohibited from 
 accepting voluntary service for the 
 Government. 
 
 Holidays. 
 
 Double salaries, compensation for extra 
 services, perquisites, etc. 
 
 Expenses of clerks, officers, etc., sent away 
 as witnesses. 
 
 No mileage beyond traveling expenses 
 
 allowed. 
 Certain business forbidden to clerks in 
 
 the Treasury Department. 
 Penalty for officers and clerks receiving 
 
 compensation in matters before the 
 
 Department. 
 Officers interested in claims; penalty. 
 Persons formerly in the Departments not 
 
 to prosecute claims in them within two 
 
 years. 
 Restrictions on payment for services. 
 Presents to superior officers prohibited. 
 Political contributions, immunity from 
 
 official proscription. 
 
appendix. 357 
 
 Chapter 1. 
 
 SUITS AND PROSECUTIONS— JURISDICTION— PRACTICE — EVIDENCE — LIENS — 
 LIMITATIOSS-COMPROMISES AND REMISSIONS. 
 
 Jurisdiction of district courts. 
 
 Sec. 563. The district courts shall have jurisdiction as follows: 
 
 First. Of all crimes and offenses cognizable under the authority oi 
 
 the United States, committed within their respective districts, or upon 
 
 the high seas, the punishment of which is not capital, except in the 
 
 cases mentioned in section fifty-four hundred and twelve, Title ' ' Orimes." 
 
 ******* 
 
 Third. Of all suits for penalties and forfeitures incurred under any 
 law of the United States. 
 
 ******* 
 
 Fifth. Of all suits in equity to enforce the lien of the United States 
 upon any real estate for any internal-revenue tax, or to subject to the 
 payment of any such tax any real estate owned by the delinquent, or 
 in which he has any right, title, or interest. (§ 3207, p 97.) 
 
 United States v. Shaw (39 Fed. Rep., 433). 
 ******* 
 Eighth. * * * And of all seizures on land and on waters not 
 within admiralty and maritime jurisdiction. * * * 
 
 Coffey v. United States (110 U. S., 427; 117 Id., 233). 
 Jurisdiction of circuit courts. 
 
 Sec. 629. The circuit courts shall have original jurisdiction as follows : 
 
 * * ***** 
 
 Fourth. * * * Of all causes arising under any law providing 
 internal revenue. * * * 
 
 This clause was not repealed hy the act of March 3, 1875 (18 Stat., 470), or by 
 the act of March 3, 1887 (24 Stat., 552), denning the jurisdiction of the circuit 
 courts, and these courts have jurisdiction in suits arising under the revenue 
 laws, although the amount in dispute is less than $2,000. (Ames v. Hager, 36 
 Fed. Rep., 129; Commissioners v. Buctner, 48 Fed. Rep., 533.) 
 
 Twentieth. Exclusive cognizance of all crimes and offenses cognizable 
 under the authority of the United States, except where it is or may be 
 otherwise provided bylaw, and concurrent jurisdiction with the district 
 courts of crimes and offenses cognizable therein. 
 
 See acts of March 3, 1887 (24 Stat., 552), and as to jurisdiction of circuit 
 courts, act of August 13, 1888 (25 Stat., 433) ; 34 Int. Rev. Rec, 335). 
 
 AN ACT To correct the enrollment of an act approved March third, eighteen 
 hundred and eighty-seven, entitled "An act to amend sections one, two, three, 
 and ten of an act to determine the jurisdiction of the circuit courts of the 
 United States, and to regulate the removal of causes from the State courts, 
 and for other purposes, approved March third, eighteen hundred and seventy- 
 five. 
 
 Sec. 1. Act of Aug. is, 1888 (25 Stat., 433). That the circuit courts of 
 the United States shall have original cognizance, concurrent with the 
 courts of the several States, of all suits of a civil nature, at common 
 law or in equity, where the matter in dispute exceeds, exclusive of 
 interest and costs, the sum or value of two thousand dollars, and aris- 
 ing under the Constitution or laws of the United States, or treaties 
 
358 APPENDIX. 
 
 made, or which shall be made, under their authority, or in which contro- 
 versy the United States are plaintiffs or petitioners, * * * 
 
 Sundry civil appropriation act, approved March 3, 1899 (30 Stat., H16). 
 
 It shall be the duty of the commission appointed to revist, and codify the 
 criminal and penal laws of the United States to revise and codify the laws 
 concerning the jurisdiction and practice of the courts of the United States, 
 including the Judiciary Act, the acts in amendment thereof and supplemen- 
 tary thereto, and all acts providing for the removal, appeal and transfer ol 
 causes. 
 
 Exclusive jurisdiction of courts of United States. 
 
 Sec. 711. The jurisdiction vested in the courts of the United States 
 in the cases and proceedings hereinafter mentioned shall be exclusive 
 of the courts of the several States: 
 
 First. Of all crimes and offenses cognizable under the authority of 
 the United States. 
 
 Second. Of all suits for penalties and forfeitures incurred under the 
 laws of the United States. 
 
 Third. Of all civil causes of admiralty and maritime jurisdiction; 
 saving to suitors, in all cases, the right of a common-law remedy, where 
 the common law is competent to give it. 
 
 Fourth. Of all seizures under the laws of the United States on land 
 or on waters not within admiralty and maritime jurisdiction. 
 
 # # # # # # # 
 
 The Supreme Court is the only court of the United States which derives any 
 part of its power directly from the Constitution. The circuit and district courts 
 of the United States are, by authority of the Constitution, the creatures of the 
 national legislature, having such jurisdiction, and only such, as Congress has 
 been pleased to confer upon them, and having no common law jurisdiction, 
 though drawing upon the common law for modes of procedure and practice 
 when necessary to carry into effect the jurisdiction given by statute. (United 
 States i'. Cultus Joe, 15 Int. Rev. Eec, 58.) 
 
 In general a crime against the laws of the United States is not cognizable in 
 a State court, (lix parte Houghton, 27 Int. Rev. Rec, 273.) 
 
 The same offense may be made punishable both under the laws of a State 
 and of the United States ; and over such offenses the State and Federal courts 
 have concurrent jurisdiction. (United States v. Wells, 15 Int. Rev. Rec, 56.) 
 
 The same act may constitute an offense against the United States and againBt 
 a State, subjecting the guilty party to punishment under the laws of each 
 government; and may embrace two or more offenses. (Cross ». North Caro- 
 lina, 132 U. S., 131, and cases cited. And see Teal r. Felton, 12 How., 284, 292; 
 Crossley v. California, 168 U. S., 641.) 
 
 A suit against an internal-revenue collector to recover taxes alleged to have 
 been illegally collected is cognizable in the United States circuit court, both 
 under section 629, giving that court jurisdiction of causes arising under any 
 law providing internal revenue, and under act of March 3, 1887, giving it 
 jurisdiction of causes arising under the laws of the United States. (Commis- 
 sioners of Sinking Fund of Louisville v. Buckner (1891), circuit court, 48 Fed. 
 Rep., 533. See Insurance Co. v. Ritchie, 5 Wall., 541 ; City of Philadelphia v. 
 Collector, 5 Wall., 570; Hornthal v. Collector, 9 Wall., 560; Assessor v. 
 Osborne, 9 Wall., 567.) 
 
 A State court has no authority to enjoin the proceedings of a Federal court. 
 (Central National Bank, Boston, v. Hazard, 49 Fed. Rep., 293.) 
 
 Conflicting State and Federal jurisdiction. (Booth v. St. Louis Fire Engine 
 Manufacturing Company, 40 Fed. Rep., 1.) 
 
 Offenses begun in one district and completed in another. 
 
 Sec. 731. When any offense against the United States is begun in 
 one judicial district and completed in another, it shall be deemed to 
 have been committed in either, and may be dealt with, inquired of 
 
APPENDIX. 359 
 
 tried, determined, and punished in either district, in the same manner 
 as if it had been actually and wholly committed therein. 
 
 The word "district," in the second line, is erroneously printed "circuit" 
 in the second edition Revised Statutes, 1878. It is "district" in the original 
 act of March 2. 1867 (14 Stat., 484), and in the first edition of the Revised 
 Statutes (Horner v. United States, 143 U. S., 212). 
 
 Suits for taxes, penalties, or forfeitures to be brought in the name of the United States. 
 
 Sec. 919. All suits for the recovery of any duties, imposts, or taxes, 
 or for the enforcement of any penalty or forfeiture provided by any act 
 respecting imports or tonnage, or the registering and recording or 
 enrolling and licensing of vessels, or the internal revenue, or direct 
 taxes, and all suits arising under the postal laws, shall be brought in 
 the name of the United States. 
 
 Where suits for penalties, forfeitures, and taxes are to be brought. 
 
 Sec. 732. All pecuniary penalties and forfeitures may be sued for and 
 recovered either in the district where they accrue or in the district 
 where the offender is found. 
 
 Sec. 733. Taxes accruing under any law providing internal revenue 
 may be sued for and recovered either in the district where the liability 
 for such tax occurs or in the district where the delinquent resides. 
 
 Sec. 3213. * * * All suits for fines, penalties, and forfeitures, 
 where not otherwise provided for, shall be brought in the name of the 
 United States, in any proper form of action, or by any appropriate form 
 of proceeding, qui tam or otherwise, before any circuit or district court 
 of the United States for the district within which said fine, penalty, or 
 forfeiture may have been incurred, or before any other court of compe- 
 tent jurisdiction ; and taxes may be sued for and recovered in the name 
 of the United States, in any proper form of action, before any circuit or 
 district court of the United States for the district within which the 
 liability to such tax is incurred, or where the party from whom such 
 tax is due resides at the time of the commencement of the said action. 
 
 United States v. New York, New Haven and Hartford Railroad Company (10 
 Ben., 144; 24 Int. Rev. Rec, 341). The Dollar Savings Bant v. United States, 
 19 Wall., 227; 22 Int. Rev. Rec, 310). 
 
 Jurisdiction in case of actions on deputy collectors' bonds (§ 3148, p. 62). 
 
 Officers suffering injuries may maintain suit for damages in the United 
 States circuit court of the district where the party resides or may be found. 
 (§ 3171, p.78.) 
 
 Residence of a corporation. (Booth et al. v. St. Louis Fire Engine Manufac- 
 turing Company, 40 Fed. Rep., 1.) 
 
 Penal oftenses created by the statute, whether prosecuted by indictment or 
 information, must be accurately and clearly described in the pleadings for 
 recovery of the penalty. (United States v. Mann, 24 Int. Rev. Rec, 20: 95 
 U.S., 580.) 
 
 When the crime is a statutory one, the offense must be charged with pre- 
 cision and certainty. (Ledbetter v. United States, 170 U. S., 606.) 
 
 Persons not to be arrested in one district for trial in another in civil actions. 
 
 SEO. 1. Jd of August 13, 1888 (25 Stat., 433), amending act of March 3, 1875 (18 
 Stat, 470). But no person shall be arrested in one district for trial in 
 another in any civil action before a circuit or district court; and no civil 
 suit shall be brought before either of said courts against any person by 
 any original process or proceeding in any other district than that 
 whereof he is an inhabitant, but where the jurisdiction is founded only 
 on the fact that the action is between citizens of different States, suit 
 
360 APPENDIX. 
 
 shall be brought only in the district of the residence of either the plaintiff 
 or the defendant. * * * 
 
 Suit against foreign corporations doing business in a State. (Wilson Packing 
 Company r. Hunter, 25 Int. Rev. Rec, 137.) 
 
 Foreign corporations, where to be sued. (Mohr and Mohr Distilling Company 
 v. Sundry Insurance Companies, 28 Int. Rev. Rec, 218.) 
 
 Service of process on nonresident defendanton compulsory attendance illegal. 
 (United States r. Bridginan, 26 Int. Rev. Rec, 139.) Also where fraud is used 
 to induce defendant to come within jurisdiction of court (Steiger v. Bonn, 
 26 Int. Rev. Rec, 365). A party going into another State as witness exempt 
 from process (Brooks v. Farwell, 26 Int. Rev. Rec, 355). 
 
 Arrests without warrant. (14 Int. Rev. Rec, 27; 24 ibid., 349, 378.) 
 
 Secs. 737, 740 provide for cases where there are two or more defendants 
 residing in different districts. 
 
 Removal of suits or prosecutions against officers from State courts to United States circuit courts 
 SEC. 643, aa amended by act of February 8, 189<f(28 Stat., S6). When any civil 
 
 suit or criminal prosecution is commenced in any court of a State 
 against any officer appointed under or acting by authority of any reve- 
 nue law of the United States now or hereafter enacted, or against any 
 person acting under or by authority of any such officer, on account of 
 any act done under color of his office or of any such law, or on account 
 of any right, title, or authority claimed by such officer or other person 
 under any such law ; or is commenced against any person holding prop- 
 erty or estate by title derived from any such officer, and affects the valid- 
 ity of any such revenue law; * * * the said suit or prosecution may, 
 at any time before tbe trial or final hearing thereof, be removed for 
 trial into the circuit court next to be holden in the district where the 
 same is pending, upon the petition of such defendant to said circuit 
 court, and in the following manner: Said petition shall set forth the 
 nature of the suit or prosecution, and be verified by affidavit; and, 
 together with a certificate signed by an attorney or counselor at law of 
 some court of record of the State where such suit or prosecution is 
 commenced, or of the United States, stating that, as counsel for the 
 petitioner, he has examined the proceedings against him, and carefully 
 inquired into all the matters set forth in the petition, and that he 
 believes them to be true, shall be presented to the said circuit court, if 
 in session, or if it be not, to the clerk thereof at his office, and shall be 
 filed in said office. The cause shall thereupon be entered on the docket 
 of the circuit court, and shall proceed as a cause originally commenced 
 in that court; but all bail and other security given upon such suit or 
 prosecution shall continue in like force and effect as if the same had 
 proceeded to final judgment and execution in the State court. 
 
 When the suit is commenced in the State court by summons, sub- 
 poena, petition, or another process except capias, the clerk of the circuit 
 court shall issue a writ of certiorari to the State court, requiring it to 
 send to the circuit court the record and proceedings in the cause. 
 
 When it is commenced by capias, or by any other similar form of pro- 
 ceeding by which a personal arrest is ordered, he shall issue a writ of 
 habeas corpus cum causa, a duplicate of which shall be delivered to the 
 clerk of the State court, or left at his office, by the marshal of the dis- 
 trict, or his deputy, or by some person duly authorized thereto; and 
 thereupon it shall be the duty of the State court to stay all further pro- 
 ceedings in the cause, and the suit or prosecution, upon delivery of such 
 process, or leaving the same as aforesaid, shall be held to be removed 
 to the circuit court, and any further proceedings, trial, or judgment 
 therein in the State court shall be void. 
 
 And if the defendant in the suit or prosecution be in actual custody 
 
APPENDIX. 361 
 
 on mesne process therein, it shall be the duty of the marshal, by virtue 
 of the writ of habeas corpus cum causa, to take the body of the defend- 
 ant into his custody, to be dealt with in the cause according to law and 
 the order of the circuit court, or, in vacation, of any judge thereof; and 
 if, upon the removal of such suit or prosecution, it is made to appear to 
 the circuit court that no copy of the record and proceedings therein in 
 the State court can be obtained, the circuit court may allow and require 
 t he plaintiff to proceed de novo, and to file a declaration of his cause of 
 action, and the parties may thereupon proceed as in actions originally 
 brought in said circuit court. On failure of the plaintiff so to proceed, 
 judgment of non prosequitur may be rendered against him, with costs 
 for the defendant. 
 
 Under this section, which declares that after removal "any further proceed- 
 ing, trial, or j udgment therein in the State court shall be void," an indictment 
 found in a State court after the removal of the cause to the United States 
 circuit court was null; and where, upon habeas corpus cum causa, it appears 
 that the prisoners were in the discharge of their duty as revenue officers of the 
 United States when the act was committed, and were without fault, they will 
 be discharged (State of North Carolina v. Kirkpatrick et al. (1890); 42 Fed. 
 Rep., 689; 36 Int. Rev. Rec, 133). 
 
 This act is constitutional. (Sup. Court, State of N. C; State v. Hoskins et 
 al. ; 23 Int. Rev. Rec, 263 ; 77 N. C. 530.) 
 
 Removal of criminal case. (Tennessee v. Davis, 100 U.S., 257; 26 Int. Rev. 
 Rec., 90.) 
 
 Case of a guard acting in aid of a marshal. (Davis r. South Carolina, 
 107 U. S., 597; 29 Int. Rev. Rec, 189.) 
 
 Act of March 3, 1875 (18 Stat., 470) : " An act to determine the jurisdiction of 
 circuit courts of the United States and to regulate the removal of causes from 
 State courts, and for other purposes." This act does not supersede section 643. 
 (Venable v. Richards, 105 U. S., 636; 28 Int. Rev. Rec, 162.) 
 
 Section 5, act of March 3, 1887 (24 Stat., 552), amending the act of March 3, 
 1875, above referred to. Nothing in this act shall be held to repeal or affect 
 any jurisdiction or right mentioned in section 643. 
 
 Act of August 13, 1888 (25 Stat., 433) : "An act to correct the enrollment of 
 the act of March 3, 1887." (34 Int. Rev. Rec, 335.) 
 
 Habeas corpus : The writ can not be sustained if issued by State court to 
 inquireinto detention of a person by a United States officer. Conflict between 
 State and United States courts. (Tarble's Case, 13 Wall., 397 ; 15 Int. Rev. Rec, 
 135; dissenting opinion of Chief Justice Chase, 15 ibid., 193.) 
 
 A summary proceeding by a landlord to recover from a lessee possession of 
 premises used as a bonded warehouse, to which proceeding the collector ol 
 internal revenue and a United States storekeeper are made parties defendant, 
 and described as undertenants holding over, is removable to a Federal court 
 under this section. (Gallatin v. Sherman et al., Circuit Court S. D. New 
 York, (1896,) 77 Fed. Rep., 337.) 
 
 When a prosecution can be deemed to be commenced within the meaning of 
 the acts of Congress authorizing removal from State courts to United States 
 courts for trial. (Virginia v. Paul, 148 U. S., 107.) 
 
 A criminal prosecution is commenced as soon as a warrant has been issued 
 and is then removable into the United States circuit court. (State of Georgia 
 v. Bolton, 11 Fed. Rep., 217.) 
 
 Charges which may be joined in one indictment. 
 
 Sec. 1024. When there are several charges against any person for 
 the same act or transaction, or for two or more acts or transactions 
 connected together, or for two or more acts or transactions of the same 
 class of crimes or offenses, which may be properly joined, instead of 
 having several indictments the whole may be joined in one indictment 
 in separate counts; and if two or more indictments are found in such 
 cases, the court may order them to be consolidated. 
 
 Although section 3397 designates as felonies some of the offenses specified 
 in it, and omits to designate others as felonies, offenses of each class, which 
 arise out of one and the same transaction, may, under section 1024, be charged 
 
362 APPENDIX. 
 
 in one indictment in different counts. (United States r. Louis Jacoby, 12 
 Blatch., 491.) 
 
 Several charges may be joined in one indictment in separate counts, but the 
 accused shall not be tried at the same time for different offenses ; and an indict- 
 ment charging the accused in one count with carrying on the business oia 
 retail liquor dealer -without having paid the special tax, and in another with 
 dealing in manufactured tobacco without payment of the special tax, will be 
 quashed. (United States v. Gaston, 28 Fed. Rep., 848.) 
 
 The subject of the joinder of distinct offenses in one indictment against the 
 same person fully examined. (Pointer?). United States, 151 U. S., 396; Wil- 
 liams r. United States, 168 U. S., 390; United States, v. Maguire, 22 Int. Eev. 
 Eec, 146.) 
 
 Offenders against the United States, how arrested and removed for trial— Warrants may be issued 
 
 l>y State officers. 
 
 Sec. 1014. For any crime or offense against the United States, the 
 offender may, by any justice or judge of the United States, or by any 
 commissioner of a circuit court to take bail, or by any chancellor, judge 
 of a supreme or superior court, chief or first judge of common pleas, 
 mayor of a city, justice of the peace, or other magistrate, of any State 
 where he may be found, and agreeably to the usual mode of process 
 against offenders in such State, and at the expense of the United States, 
 be arrested and imprisoned, or bailed, as the case may be, for trial 
 before such court of the United States as by law has cognizance of the 
 offense. Copies of the process shall be returned as speedily as may be 
 into the clerk's office of such court, together with the recognizances of 
 the witnesses for their appearance to testify in the case. And where 
 any offender or witness is committed in any district other than that 
 where the offense is to be tried, it shall be the duty of the judge of the 
 district where such offender or witness is imprisoned, seasonably to 
 issue, and of the marshal to execute, a warrant for his removal to the 
 district where the trial is to be had. 
 
 Marshal can not be aided by the military. (§ 15, act of June 18, 1878, (20 
 Stat., 152;) 16 Op. Atty. Gen., 162.) 
 
 A person arrested in one district may be held to bail for trial in another 
 upon a certified copy of an indictment which has been found agaiust him in 
 such other district. (United States v. Pope, 24 Int. Eev. Eec, 29.) 
 
 A preliminary examination before a commissioner is not a proceeding in 
 court. (Todd v. United States, 158 U. S., 278.) 
 
 Powers of United States commissioner. (United States v. Berry, 26 Int. Eev. 
 Eec, 405.) 
 
 The powers exercised by a United States commissioner in the examination 
 of a person charged with an offense are those common to all examining magis- 
 trates. To authorize him to commit he need not be convinced of the guilt of 
 the accused, but the proof should be such as to afford good reason to believe 
 that the offense was committed, and by the accused; otherwise it is his duty 
 to discharge. (Ex parte Jones, 96 Fed. Eep., 200.) 
 
 Witnesses: \o exclusion on account of color or interest provided, etc. — Lavfs of the State constitute 
 rules of decision as to competency. 
 
 Sec. 858. In the courts of the United States no witness shall be 
 excluded iu any action on account of color, or in any civil action because 
 he is a party to or interested in the issue tried: Provided, That in 
 actions by or against executors, administrators or guardians, in which 
 judgment may be rendered for or against them, neither party shall be 
 allowed to testify against the other, as to any transaction with, or 
 statement by, the testator, intestate, or ward, unless called to testify 
 thereto by the opposite party, or required to testify thereto by the court. 
 In all other respects, the laws of the State in which the court is held 
 
APPENDIX. 363 
 
 shall be the rules of decision as to the competency of witnesses in the 
 courts of the United States in trials at common law, and in equity and 
 admiralty. 
 
 Potter, executor, v. National Bank. (102 U. S., 163 ; 26 Int. Rev. Rec, 403.) 
 Expert testimony : The law which regulates the fees of witnesses refers to 
 those who can be compelled involuntarily to testify, not to experts. (In the 
 matter of Smith, paymaster, U. S. Army, 35 Int. Rev. Rec, 64.) 
 
 The provision of section 858 that "the laws of the State in which the court 
 is held shall he the rules of the decision as to the competency of witnesses in 
 the courts of the United States in trials at common law, and in equity and 
 admiralty" has no application to criminal trials. (Logan v. United States, 144 
 U. S., 263.) 
 
 Persons charged with crime can he witnesses in their own hehalf. 
 
 Act of March 16, 1878. (20 Stat., 30.) 
 
 That in the trial of all indictments, informations, complaints, and 
 other proceedings against persons charged with the commission of 
 crimes, offenses, and misdemeanors, in the United States courts, Terri- 
 torial courts, and courts-martial, and courts of inquiry, in any State or 
 Territory, including the District of Columbia, the person so charged 
 shall, at his own request but not otherwise, be a competent witness. 
 
 And his failure to make such request shall not create any presump- 
 tion against him. 
 
 Accomplices used as witnesses; rule as to prosecution. (United States v. 
 Ford, Whisky Cases, 99 U. S. (9 Otto,) 594; 25 Int. Rev. Rec, 127.) 
 
 The evidence of an accomplice is competent. If corroborated by other wit- 
 nesses, credit is to be given to it. (United States v. Whalan et al., 7 Int. Rev. 
 Rec, 161 ; United States v. Callicott, 7 ibid., 179.) 
 
 Production of books, papers, etc., in suits other than criminal. 
 
 Sec. 5. Act of June 22, 1874. (18 Stat., 187.) That in all suits and pro- 
 ceedings other than criminal arising under any of the. revenue-laws of 
 the United States, the attorney representing the Government, when- 
 ever, in his belief, any business-book, invoice, or paper, belonging to or 
 under the control of the defendant or claimant, will tend to prove any 
 allegation made by the United States, may make a written motion, par- 
 ticularly describing such book, invoice, or paper, and setting forth the 
 allegation which he expects to prove; and thereupon the court in which 
 suit or proceeding is pending may, at its discretion, issue a notice to 
 the defendant or claimant to produce such book, invoice, or paper 
 in court, at a day and hour to be specified in said notice, which, together 
 with a copy of said motion, shall be served formally on the defendant 
 or claimant by the United States marshal by delivering to him a certi- 
 fied copy thereof, or otherwise serving the same as original notices of 
 suit in the same court are served; and if the defendant or claimant 
 shall fail or refuse to produce such book, invoice, or paper in obedience 
 to such notice, the allegation stated in the said motion shall be taken 
 as confessed unless his failure or refusal to produce the same shall be 
 explained to the satisfaction of the court. And if produced, the said 
 attorney shall be permitted, under the direction of the court, to make 
 examination (at which examination the defendant or claimant, or his 
 agent, may be present) of such entries in said book, invoice, or paper 
 as relate to or tend to prove the allegation aforesaid, and may offer the 
 same in evidence on behalf of the United States. 
 
364 APPENDIX. 
 
 But the owner of said books and papers, his agent or attorney, shall 
 have, subject to the order of the court, the custody of them, except 
 pending their examination in court as aforesaid. 
 
 This act not repugnant to the Constitution. (United States v. Three Tons 
 of Coal, 21 Int. Rev. Rec., 251.) 
 
 The fifth section of the act of June 22, 1874, applies to proceedings under the 
 internal-revenue laws as well as the customs-revenue laws. The act is con- 
 stitutional. (United States v. Distillery No. 28 and Other Property, 21 Int. 
 Rev. Rec, 366.) 
 
 A compulsory production of a person's private papers to be used as evidence 
 against hiiu in a proceeding to forfeit his property for alleged fraud against 
 the revenue laws is an "unreasonable search or seizure" within the meaning 
 of the fourth amendment to the Constitution. (Boyd v. United States, 116 
 U. S., 617; 32 Int. Rev. Rec, 62.) 
 
 The power to compel the production of books and papers covers such docu- 
 ments only as would be, "if produced, competent material evidence for the 
 party applying therefor." It does not permit the inquisition into private rec- 
 ords on the mere possibility that something may be found to refresh the rec- 
 ollection of a witness, such records not being in themselves relevant to the 
 case. (United States v. S. J. Tilden, 25 Int. Rev. Rec, 352.) 
 
 Section 724, R. S., as to power to produce books and papers in action at law. 
 
 Disclosures of witnesses not to be used against them in criminal proceedings. 
 
 Sec. 860. No pleading of a party, nor any discovery or evidence 
 obtained from a party or witness by means of a judicial proceeding in 
 this or any foreign country, shall be given in evidence or in any man- 
 ner used against him or his property or estate, in any court of the 
 United States, in any criminal proceeding, or for the enforcement of 
 any penalty or forfeiture: Provided, That this section shall not exempt 
 any party or witness from prosecution and punishment for perjury 
 committed in discovering or testifying as aforesaid. 
 
 No person shall be compelled in any criminal case to be a witness against 
 himself. Fifth amendment to Constitution. (In re Mark Strouse, 11 Int. Rev. 
 Rec, 182; In re Phillips, 10 Int. Rev. Rec, 107.) 
 
 A person may be compelled to testify to matters tending to criminate him- 
 self, but no use can be made of such testimony against the witness in a crim- 
 inal proceeding. (United States v. Brown et al., 13 Int. Rev. Rec, 127.) 
 
 Certified copies of papers admissible as evidence. 
 
 Sec. 882. Copies of any books, records, papers, or documents in any 
 of the Executive Departments, authenticated under the seals of such 
 Departments, respectively, shall be admitted in evidence equally with 
 the originals thereof. 
 
 As to transcripts from books in suits against delinquent officers. (§ § 886, 
 887, p. 3b5.) 
 
 The proper mode of proving papers on file in the Departments is by procur- 
 ing certified copies. (Barnes v. Schmeider, 9 Wall., 253.) 
 
 Documents not official do not by the mere fact of certification become so 
 authenticated as to entitle them to be read in evidence. (Block v. United 
 States, 7 Ct. Clms., 406. ) 
 
 Officers of the Executive Departments can not be required to remove records 
 or papers tiled therein by subpoena duces tecum. (5 Lawrence Dec, 446.) 
 
 In the matter of the application of a private person for a certified copy of 
 records and files of Department. (30 Int. Rev. Rec, 382; see also Circular of 
 Secretary of Treasury, dated Aug. 5, 1889; see rule 12, Dep. Cir. No. 148, Sept. 
 27, 1893.) 
 
 Rule XII. — No information in regard to transactions of an official charac- 
 ter in this Department is to be communicated to anyone not authorized to 
 receive it. # 
 
 No information in regard to the claim of any person which has ever been 
 filed in the Department is to be given to any other person unless proper 
 authority is shown by way of power of attorney, or by letters of administer 
 
APPENDIX. 365 
 
 tioD, or otherwise in a manner satisfactory to the Secretary, or an assistant 
 secretary, or to the head of the proper bureau in the Department, or chief of 
 the proper division in the Secretary's office. 
 
 No account, document, or paper of any kind on file in the Department shall 
 on any occasion he withdrawn by agents, attorneys, or other persons ; and 
 no copies of any such accounts or papers shall be furnished to any person, 
 except upon application to, and with the previous written consent of, the Sec- 
 retary, one of the assistant secretaries, or the head of the proper bureau, and 
 are to be furnished only to such persons as may have a personal material 
 interest in the subject-matter of the papers, or at their request. An affidavit 
 setting forth the interest of the applicant, and showing the reason why and 
 the purpose for which copies are desired, must be submitted with each appli- 
 cation for the same. 
 
 In all cases where copies of documents or records are desired by or on behalf 
 of parties to a suit, whether in a court of the United States or any other, 
 such copies shall he furnished to the court only, and on a rule of the court 
 requesting the Secretary of the Treasury to furnish the same. 
 
 Exceptions to this rule will he made only on the written order of the Sec- 
 retary, or of an assistant secretary. (See Rule 10, Rules and Regulations of 
 the Treasury Department, August 6, 1897.) 
 
 The records in the office of collector of customs respecting the entry, liqui- 
 dation and payment of duties are so far public records that the importer has 
 a right to inspect them when they relate to his importations. (United States v. 
 Benjamin H. Hutton and Charles G. Landon, 25 Int. Rev. Rec, 57.) 
 
 Privileged, communications. — Official correspondence between the Commissioner 
 of Internal Revenue and a district attorney, in relation to cases of violation of 
 the internal-revenue laws and to prosecutions thereunder, belong to that class 
 of communications which, on grounds of public policy, are regarded as privi- 
 leged, and the production of which in evidence, in a suit between private par- 
 ties, the law will not enforce. 
 
 A subpoena duces tecum, issued by a State court, was served upon a district 
 attorney, requiring him to appear as a witness in a private suit and bring with 
 him all letters and telegrams received from the Commissioner of Internal Rev- 
 enue relative to certain causes then pending in a United States court on indict- 
 ments under the internal-revenue laws : Advised, That it would beproper for the 
 attorney to appear before the State court in obedience to the writ, and there 
 object to produce the papers on the ground that they are privileged, if, in his 
 judgment or in that of the Commissioner, their production would be prejudi- 
 cial to the public interests. (15 Op. Atty. Gen., 378; 23 Int. Rev. Rec, 341.) 
 
 Official communications privileged from disclosure on the ground of public 
 policy. (Gardner v. Anderson, 22 Int. Rev. Rec, 41.) 
 
 Privileged records, documents, or communications. (Shattuc v McArthur, 
 25 Fed. Rep., 137, note 2; 15 Op. Atty. Gen., 378, 415. 562; 16 ibid., 24; 24 Int. 
 Rev. Rec, 178.) 
 
 A deputy collector of internal revenue can not he compelled to testify, in a. 
 criminal proceeding in a State court, as to statements made to him by an 
 applicant for a retail liquor dealer's special-tax stamp, which, statements were 
 made for the purpose of being reduced to writing and embodied in the records 
 of the internal-revenue office. To divulge such statements would be to 
 divulge the contents of the records themselves, which is forbidden by the 
 internal-revenue regulations. 
 
 The Federal courts have jurisdiction, under section 753, to issue the writ for 
 the purpose of releasing a deputy revenue collector from imprisonment for 
 alleged contempt of a State court in refusing to testify to the contents of the 
 records of the internal-revenue office. (In re Huttman, 70 Fed. Rep., 700; 
 41 Int. Rev. Rec, 477.) 
 
 An instruction issued by the Commissioner of Internal Revenue directing col- 
 lectors and their deputies to refuse to produce, in criminal prosecutions of 
 liquor dealers in the State courts, the returns made to the collectors, or the 
 lists showing payments of Federal liquor taxes, or to give information derived 
 from official sources as to the fact of such payments, is valid, and in accor- 
 dance with the Federal laws. 
 
 A State has no right to Federal instruments of purely Federal character for 
 proof, unless they are left within its reach. (In re Weeks, Vermont (1897), 82 
 Fed. Rep., 729; 43 Int. Rev. Rec, 393.) 
 
 There is no statute of the United States requiring or permitting a collector 
 of internal revenue to make or certify copies of reports on file in his office, and 
 a State has no authority, either in its sovereign capacity or as a litigant, to 
 impose such duty upon him. (In re Comingore, Collector (1899), 96 Fed. Rep., 
 552; Vol. 2 Treas, Dec, No. 21584; 96 Fed. Rep., 552.) 
 
366 APPENDIX. 
 
 Costs in internal-rerenne suits upon information from other than collector, etc. 
 
 Sec. 969. When a suit for the recovery of any penalty or forfeiture 
 accruing under any law providing internal revenue is brought upon 
 information received from any person other than a collector, deputy 
 collector, or inspector of internal revenue, the United States shall not 
 be subject to any costs of suit. 
 
 Similar provision in section 3214, p. 100. 
 
 Costs when several actions are brought which might be joined in one. 
 ($$ 977, 980.) 
 
 Costs when paid by defendant. 
 
 Sec. 974. When judgment is rendered against the defendant in a 
 prosecution for any fine or forfeiture incurred under a statute of the 
 United States, he shall be subject to the payment of costs ; and on every 
 conviction for any other offense not capital, the court may in its discre- 
 tion award that the defendant shall pay the costs of the prosecution. 
 
 The word defendant held to include a claimant in an action in rem for for- 
 feiture. (United Statea v. Seven Barrels Distilled Oil, 8 Int. Kev. Rec, 162.) 
 
 Laws of the States, rules of decision. 
 
 Sec. 721. The laws of the several States, except where the Constitu- 
 tion, treaties, or statutes of the United States otherwise require or pro- 
 vide, shall be regarded as rules of decision in trials at common law, in 
 the courts of the United States, in cases where they apply. 
 
 The above provision is not applicable to proceedings in equity, or in admi- 
 ralty, or to criminal offenses against the United States. (Bucher v. Cheshire 
 Eailroad Company, 125 U. S.,555.) 
 
 The courts of the United States are governed by the rules of the common 
 law, because the common law is in force in the State or Territory where the 
 cause of action arose or is to be enforced, and not because the common law has 
 been adopted by the United States, or has under the laws of the United States 
 any binding force, except as being the law of some State, Territory, or District. 
 (United States v. Garlinghouse et ah, 11 Int. Rev. Bee, 11.) 
 
 Federal courts are bound to follow the decisions of the State courts constru- 
 ing their own constitution or statutes. (Moonev v. Humphrev. 28 Int Rev. 
 Rec, 343.) 
 
 How far decisions of highest courts of a State on State laws are binding on 
 Supreme Court of United States. (Burgess v. Seligman, 107 U. S., 20.) 
 
 The limitation laws of the State in which the suit is brought do not furnish 
 the rule for determining whether the action is brought in time. CArnson v 
 Murphy, 109 U.S., 238.) 
 
 See section 858, p. 362, as to laws of the State being rules of decision as to 
 competency of witnesses. 
 
 Practice conforms to forms and modes of proceeding in State conrts. 
 
 Sec. 914. The practice, pleadings, and forms and modes of proceed- 
 ing in civil causes, other than equitj and admiralty causes, in the circuit 
 and district courts, shall conform, as near as may be, to the practice, 
 pleadings, and forms and modes of proceeding existing at the time in 
 like causes in the courts of record of the State within which such 
 circuit or district courts are held, any rule of court to the contrary 
 not with standin g. 
 
 Sage v. Tauszky (24 Int. Rev. Rec, 12). 
 In re Secretary of Treasury (45 Fed. Rep., 396). 
 United States v. Collins (18 Int. Rev. Rec, 69). 
 Nudd v. Burrows (91 U. S., 441). 
 
APPENDIX. 367 
 
 Proceedings on execution governed by State laws. 
 
 Sec. 916. The party recovering a judgment in any common-law cause 
 in any circuit or district court, shall be entitled to similar remedies upon 
 the same, by execution or otherwise, to reach the property of the judg- 
 ment debtor, as are now provided in like causes by the laws of the 
 State in which such court is held, or by any such laws hereafter enacted, 
 which may be adopted by general rules of such circuit or district court; 
 and such courts may, from time to time, by general rules, adopt such 
 State laws as may hereafter be in force in such State in relation to 
 remedies upon judgments, as aforesaid, by execution or otherwise. 
 
 Collection of judgments for fines and penalties (§ 1041). (Case of Louis 
 Teuscher, 23 Int. Rev. Rec, 202.) Poor convicts law (J 1042). 
 
 State exemption laws govern. (Fink v. O'Neil, 106 U. S. (16 Otto), 272; 28 
 Int. Rev. Rec, 405.) 
 
 Judgment can not be opened at a term subsequent to that at which it was 
 entered. (Bronson v. Schulten, 104 U. S. (14 Otto), 410; 28 Int. Rev. Rec, 231.) 
 
 If plaintiff and defendant agree, judgment may be set aside at a later sub- 
 sequent term. (Seat, administrator, v. United States, 18 Ct. Clms., 468.) 
 
 Not lawful to employ any part of the United States Army as a posse comi- 
 tates. (Act June 18, 1878 (20 Stat., 152) ; 16 Op. Atty. Gen., 16a.) 
 
 Redemption of lands sold under execution, local laws govern. (Brine v. 
 Hartford Fire Insurance Company, 96 U. S., 627; 24 Int. Rev. Rec, 243.) 
 
 The United States circuit court, southern district of New York, made an 
 order for the examination of Robert Boyd to discover whether he had prop- 
 erty to satisfy judgment of the court. Boyd refused to testify, and was 
 imprisoned for contempt of court. The Supreme Court was petitioned for a 
 writ of habeas corpus and certiorari. The circuit court was sustained in pro- 
 ceedings in the matter in accordance with the laws of the State of New York, 
 under section 916. (Ex parte Boyd, 28 Int. Rev. Rec, 232; 105 U. S., 647.) 
 
 Proceedings of marshal upon execution. (Sowles v. Witters, 46 Fed. Rep., 
 497.) 
 
 Executions in fayor of United States to ran in every State and Territory. 
 
 Sec. 986. All writs of execution upon judgments obtained for the use 
 of the United States, in any court thereof, in one State, may ran and 
 be executed in any other State or in any Territory, but shall be issued 
 from, aud made returnable to, the court wherein the judgment was 
 obtained. 
 
 Judgment records and liens of judgments. 
 
 AN ACT To regulate the liens of judgments and decrees of the courts of the United 
 
 States. 
 
 SEC. 1, act of August 1, 1888 (25 Stat., 357) as amended by act of March 2, 1895 (28 
 
 Stat., 814). That judgments and decrees rendered in a circuit or district 
 court of the United States within any State, shall be liens on property 
 throughout such State in the same manner and to the same extent and 
 under the same conditions only as if such judgments and decrees had 
 been rendered by a court of general jurisdiction of such State : Provided, 
 That whenever the laws of any State require a judgment or decree of 
 a State court to be registered, recorded, docketed, indexed, or any other 
 thing to be done, in a particular manner, or in a certain office or county, 
 or parish in the State of Louisiana before a lien shall attach, this act 
 shall be applicable therein whenever and only whenever the laws of 
 such State shall authorize the judgments and decrees of the United 
 States courts to be registered, recorded, docketed, indexed, or other- 
 wise conformed to the rules and requirements relating to the judgments 
 and decrees of the courts of the State. 
 
 Sec 2. That the clerks of the several courts of the United States 
 shall prepare and keep in their respective offices complete and conven- 
 
368 APPENDIX. 
 
 ient indices and cross-indices of the judgment records of said courts, 
 and such indices and records shall at all times be open to the inspection 
 and examination of the public. 
 
 Sec. 3. That nothing herein shall be construed to require the dock- 
 eting of a iudgment or decree of the United States court, or the filing 
 of a transcript thereof, in any State office within the same county or 
 the same parish in the State of Louisiana in which the judgment or 
 decree is rendered, in order that such judgment or decree may be a lien 
 on any property within such county, if the clerk of the United States 
 court be required by law to have a permanent office and a judgment 
 record open at all times for puMic inspection in such county or parish. 
 
 United States not required to file lien raider State laws. (United States v. 
 Snyder et ah, 39 Int. Rev. Kec, 189.) 
 
 Interest. 
 
 Sec. 963. Upon all bonds, on which suits are brought for the re- 
 covery of duties, interest shall be allowed, at the rate of six per centum 
 a year, from the time when said bonds became due. 
 
 Sec. 966. Interest shall be allowed on all judgments in civil causes, 
 recovered in a circuit or district court, and may be levied by the mar- 
 shal under process of execution issued thereon, in all cases where, by 
 the law of the State in which such court is held, interest may be levied 
 under process of execution on judgments recovered in the courts of such 
 State, and it shall be calculated from the date of the judgment, at such 
 rate as is allowed by law on judgments recovered in the courts of such 
 State. 
 
 An act of Congress giving interest on judgments does not include the Gov- 
 ernment unless expressly named or so intended by clear inference. (First 
 Comptroller's Opinion in Stephani's Case, 26 Int. Rev. Rec, 313, and cases there 
 cited ; United States ex rel. v. John Sherman, Secretary of the Treasury, 98 
 U. S., 567 ; 25 Int. Rev. Rec, 198.) 
 Interest on taxes. (See under $§ 3185, p. 89, and 3214, p. 100.) 
 Interest on claims against United States. (See under § 3220, p. 103.) 
 Interest in suits against officers upon adjustment of accounts. (See § 3624, 
 p. 380.) 
 Interest on judgments in Court of Claims. (See § § 1090, 1091. ) 
 Interest only from commencement of the suit when there has been unreason- 
 able delay in prosecuting the claims (Sanborn v. United States, 135 U. S., 271; 
 36 Int. Rev. Rec, 142. Wightman v. United States, 23 Ct. Clms., 148.) 
 
 Writs of error and appeals to Supreme Court. 
 
 Sec. 699. A writ of error may be allowed to review any final judgment 
 at law, and an appeal shall be allowed from any final decree in equity 
 hereinafter mentioned, without regard to the sum or value in dispute. 
 
 ******* 
 
 Second. Any final judgment of a circuit court, or of any district 
 court acting as a circuit court, in any civil action brought by the United 
 States for the enforcement of any revenue law thereof. 
 
 Third. Any final judgment of a circuit court, or of any district court 
 acting as a circuit court, in any civil action against any officer of the 
 revenue for any act done by him in the performance of his official duty, 
 or for the recovery of any money exacted by or paid to him which shall 
 have been paid into the Treasury. 
 
 ******* 
 Supreme Court has jurisdiction in an action to enforce a revenue law with- 
 out regard to amount. (Pettigrew v. United States, 97 U. S., 385 : 24 Int. Rev 
 Rec, 380.) 
 
 An act to provide for writs of error or appeals to the Supreme Court of the 
 United States in all cases involving the question of the jurisdiction of the 
 court below. (Act of February 25, 1889, (25 Stat., 693.) 
 
APPENDIX. 369 
 
 Circuit courts of appeals. 
 
 AN ACT To establish circuit courts of appeals and to define and regulate 
 in certain •cases the jurisdiction of the courts of the United States, and for 
 other purposes. 
 
 No appeal allowed from district to circuit courts— Appeals to Supreme Court. 
 
 Sec. 4. Act March s, 1891 (26 Stat., 827.) That no appeal, whether by- 
 writ of error or otherwise, shall hereafter be taken or allowed from any 
 district court to the existing circuit courts, and no appellate jurisdic- 
 tion shall hereafter be exercised or allowed by said existing circuit 
 courts, but all appeals by writ of error or otherwise, from said district 
 courts shall only be subject to review in the Supreme Court of the 
 United States or in the circuit court of appeals hereby established, as 
 is hereinafter provided, and the review, by appeal, by writ of error, or 
 otherwise, from the existing circuit courts shall be had only in the 
 Supreme Court of the United States or in the circuit court of appeals 
 hereby established according to the provisions of this act regulating 
 the same. 
 
 Sec. 5. Act of March 3, 1891 (26 Stat., 826.) That appeals or writs of error 
 may be taken from the district courts or from the existing circuit courts 
 direct to the Supreme Co art in the following cases: 
 
 In any case in which the jurisdiction of the court is in issue; in such 
 cases the question of jurisdiction alone shall be certified to the Supreme 
 Court from the court below for decision. 
 
 From the final sentences and decrees in prize causes. 
 
 In cases of conviction of a capital or otherwise infamous crime. 
 
 In re Claasen (140 U. S., 200). 
 
 In any case that involves the construction or application of the Con- 
 stitution of the United States. 
 
 In any case in which the constitutionality of any law of the United 
 States, or the validity or construction of any treaty made under its 
 authority, is drawn in question. 
 
 In any case in which the constitution or law of a State is claimed to 
 be in contravention of the Constitution of the United States. * * * 
 
 Section 6 provides that the judgment of the Circuit Courts of Appeals shall 
 be final in all cases arising * * * "under the revenue laws" * * *, butthe 
 Circuit Court of Appeals at any time may certify to the Supreme Court of the 
 United States any questions or propositions of law concerning which it desires 
 the instruction of that court. (Eailway Co. v. Pope, 74 Fed. Rep., 1: United 
 States v. Union Pac. Ry. Co., 168 U. S., 505.) 
 
 Primary object of this act. (American Construction Company v. Jackson- 
 ville Railway Company, 148 U. S., 372.) 
 
 Amendments to the act establishing the circuit court of appeals, with anno- 
 tation of decisions. (90 Fed. Rep., introduction.) 
 
 Act of February 18, 1895 (28 Stat., 666), to amend the act to establish circuit 
 courts of appeals. 
 
 Act of February 9, 1893 (27 Stat., 434), establishing a court of appeals for 
 the District of Columbia. 
 
 In none of the raovisions of the act establishing the Circuit Courts of 
 Appeals, defining the appellate j urisdiction, either of the Supreme Court or of 
 the Circuit Courts of Appeals, is there any indication of an intention to confer 
 upon the United States the right to take up a criminal case of any grade after 
 judgment below in favor of the defendant. (United States vs. Sanges, 144 U. 
 S., 323. "i 
 
 Sec. 1008. No judgment, decree or order of a circuit or district court, 
 in any civil action, at law or in equity, shall be reviewed in the Supreme 
 Court, on writ of error or appeal, unless the writ of error is brought, 
 
 10228 24 
 
370 APPENDIX. 
 
 or the appeal is taken within two years after the entry of such judg 
 ment, decree or order : 
 
 Provided, That where a party entitled to prosecute a writ of error, or 
 to take an appeal is an infant, insane person or imprisoned, such writ 
 of error may be prosecuted, or such appeal may be taken, within two 
 years after the judgment, decree, or order, exclusive of the term of such 
 disability. 
 
 Appeals from Court of Claims to Supreme Court. 
 
 Sec. 708. All appeals from the Court of Claims shall be taken witbin 
 ninety days after the judgment is rendered, and shall be allowed under 
 such regulations as the Supreme Court may direct. 
 
 A judgment of the Court of Claims from which no appeal is taken is just as 
 conclusive as a decision of the Supreme Court. (United States e. O'Grady, 22 
 Wall., 641.) 
 
 Jfo bond required of United States, etc. 
 
 Sec. 1001. Whenever a writ of error, appeal or other process in law, 
 admiralty, or equity, issues from or is brought up to the Supreme Court, 
 or a circuit court, either by the United States or by direction of any 
 Department of the Government, no bond, obligation, or security shall 
 be required from the United States, or from any party acting under the 
 direction aforesaid, either to prosecute said suit, or to answer in dam- 
 ages or costs. In case of an adverse decision, such costs as by law are 
 taxable against the United States, or against the party acting by 
 direction as aforesaid, shall be paid out of the contingent fund of the 
 Department under whose directions the proceedings were instituted. 
 
 The United .States, when a plaintiff in a civil action, is entitled to the writ of 
 attachment, and is relieved by section 1001 from giving the usual undertaking 
 in such cases. (United States r. Ottman, 23 Int. Rev. Kec, 294). 
 
 Certificate of probable cause. 
 
 Sec. 970. When, in any prosecution commenced on account of the 
 seizure of any vessel, goods, wares, or merchandise, made by any col- 
 lector or other officer, under any act of Congress authorizing such 
 seizure, judgment is rendered for the claimant, but it appears to the 
 court that there was reasonable cause of seizure, the court shall cause 
 a proper certificate thereof to be entered, and the claimant shall not, 
 in such case, be entitled to costs, nor shall the person who made the 
 seizure, nor the prosecutor, be liable to suit or judgment on account of 
 such suit or prosecution: Provided, That the vessel, goods, wares, or 
 merchandise be, after judgment, forthwith returned to such claimant or 
 his agent. 
 
 The decision of the court below refusing certificate of probable cause not 
 reviewable by circuit or Supreme Court. ( United States v. Abattoir Place, 106 
 U. S., 160.) 
 
 See section 989, p. 371. 
 
 Statute of limitations. 
 SEC. 1044, amended by act of April 13, 1876 (19 Stat., 32). No person Shall be 
 
 prosecuted, tried or punished for any offense, not capital, except as 
 provided in section one thousand and forty-six, unless the indictment 
 is found, or the information is instituted within three years next after 
 such offense shall have been committed. 
 
APPENDIX. 
 
 371 
 
 Sec. 1047. No suit or prosecution for any penalty or forfeiture, pecu- 
 niary or otherwise, accruing under the laws of the United States, shall 
 be maintained, except in cases where it is otherwise specially provided, 
 unless the same is commenced within five years from the time when the 
 penalty or forfeiture accrued : Provided, That the person of the offender, 
 or the property liable for such penalty or forfeiture, shall, within the 
 same period, be found within the United States; so that the proper 
 process therefor may be instituted and served against such person or 
 property. 
 
 An act to limit the time within which prosecutions may be instituted against per- 
 sons charged with violating internal-revenue laws. Act of July 5, 1884 (23 Stat., 
 122). 
 
 That no person shall be prosecuted, tried or punished for any of the 
 various offenses arisjng under the internal revenue laws of the United 
 States unless the indictment is found or the information instituted within 
 three years next after the commission of the offense, in all cases where 
 the penalty prescribed may bo imprisonment in the penitentiary, and 
 within two years in all other cases : 
 
 Provided, That the time during which the person committing the 
 offense is absent from the district wherein the same is committed shall 
 not be taken as any part of the time limited by law for the commence- 
 ment of such proceedings : 
 
 Provided further, That the provisions of this act shall not apply to 
 offenses committed prior to its passage : 
 
 And provided further, That where a complaint shall be instituted 
 before a commissioner of the United States within the period above 
 limited, the time shall be extended until the discharge of the grand 
 jury at its next session within the district : 
 
 And provided further, That this act shall not apply to offenses com- 
 mitted by officers of the United States. 
 
 Suits for taxes can be brought at any time. (See decisions quoted under 
 §3214, p. 100.) 
 
 Limitation of time within which suits must be brought against sureties on 
 official bonds five years. (See act of August 8, 1888, p. 386.) 
 
 States can not pass statutes of limitation binding on the Federal Govern- 
 ment. (United States v. Thompson etal., 98 U. S.,486: 25 Int. Rev. Rec, 143.) 
 
 United States not bound by any statute of limitations unless Congress has 
 clearly manifested its intention that they should be so bound. (United States 
 v. Nashville Eailroad Company, 118 U. S., 125; United States r. Beebe, 127 
 U. S., 354.) 
 
 When the United States voluntarily appear in a court of justice, they at the 
 same time submit to the law and place themselves upon an equality with other 
 litigants; but this does not apply to such defenses as laches and the statute 
 of limitations. (United States v. Ingate, 1891, 48 Fed. Rep., 251.) 
 
 Execution not to issue against officers of revenue in cases of probable cause, etc. 
 
 Sec. 989. When a recovery is had in any suit or proceeding against 
 a collector or other officer of the revenue for any act done by him, or 
 for the recovery of any money exacted by or paid to him and by him 
 paid into the Treasury, in the performance of his official duty, and the 
 court certifies that there was probable cause for the act done by the 
 collector or other officer, or that he acted under the directions of the 
 Secretary of the Treasury, or other proper officer of the Government, no 
 execution shall issue against such collector or other officer, but the 
 
372 APPENDIX. 
 
 amount so recovered shall, upon final judgment, be provided for and 
 paid out of the proper appropriation from the Treasury. 
 
 Section 3220, page 103. Payment of judgments against collectors. (United 
 States v. Frerichs, 124 U. S., 315; 34 Int. Rev. Rec, 39.) 
 
 Protection afforded to officers by certificate of probable cause. (Averill v. 
 Smith, 17 Wall., 82; 17 Int. Rev. Rec, 171. Stacy v. Emery, 97 U. S., (7 Otto), 
 642; 24 Int. Rev. Rec, 378. Dunnagan v. United States, 17 Ct. Clms., 247; 28 
 Int. Rev. Rec, 144.) 
 
 The Government is not liable for the torts of its officers. (Hart v. United 
 States, 95 U.S., 318; Langford r. United States, 101 U. S., 346; United States 
 i>. Cummings et al., 35 Int. Rev. Rec, 142. ) 
 
 The Government has never held itself liable to individuals for the malfea- 
 sance, laches, or unauthorized exercise of power by officers and agents. (Gib- 
 bons v. United States, 8 Wall., 274.) 
 
 Property taken under revenue laws irrepleviable. 
 
 Sec. 934. All property taken or detained by any officer or other per- 
 son, under authority of any revenue law of the United States, shall be 
 irrepleviable, and shall be deemed to be in the custody of the law, and 
 subject only to the orders and decrees of the courts of the United States 
 having jurisdiction thereof. 
 
 Brice H al. v. Elliott. (22 Int. Rev. Rec, 206.) 
 
 Conflict of State and United States officers. (14 Op. Atty. Gen., 37C; 19 Int. 
 Rev. Rec, 73.) 
 
 Goods in the hands of the United States held for taxes can not be attached 
 by State officers. (Harris v. Dennie, 3 Pet., 292; McCullough v. Large, 30 Int. 
 Rev. Rec, 166.) 
 
 Compromises of claims and of cases after judgment. 
 
 Sec. 3469. Upon a report by a district attorney, or any special attor- 
 ney or agent having charge of any claim in favor of the United States, 
 showing in detail the condition of such claim, and the terms upon which 
 the same may be compromised, and recommending that it be com- 
 promised upon the terms so offered, and upon the recommendation of 
 the Solicitor of the Treasury, the Secretary of the Treasury is author- 
 ized to compromise such claim accordingly. But the provisions of this 
 section shall not apply to any claim arising under the postal laws. 
 
 Compromise of internal- revenue cases before judgment. (§ 3229, p. 111.) 
 
 Uncertainty whether the Government can obtain a verdict, proper ground for 
 compromise. (16 Op. Atty. Gen., 259.) 
 
 Section 3469 does not extend to fines in criminal cases. (United States v. 
 George et al., 6 Blatch., 406; 12 Op. Atty. Gen., 543; 13 ibid., 479.) 
 
 Compromise of solvent claims. (16 Op. Atty. Gen., 617 ; 25 Int. Rev. Rec, 29. ) 
 
 Contra. (MacVeagh, 27 Int. Rev. Rec, 334.) 
 
 Government's claim to real property can not be compromised. (16 Op. Attv. 
 Gen., 385.) 
 
 The Secretary of the Treasury has authority to remit or mitigate fines, pen- 
 alties, or forfeitures and to remove disabilities before or after judgment or 
 decree, and until the money is actually paid into the Treasury. (United 
 States v. Morris, 10 Wheat., 246; §§ 5292, 5293, R. S.) 
 
 No power to compromise taxes. (Dorsheimer v. United States, 7 Wall 166- 
 10 Int. Rev. Rec, 131.) 
 
 No authority to compromise cases under section 32, act of July 24, 1897. 
 The Attorney-General may, however, compromise or settle such cases. ' (Vol 
 1, Treas. Dec, (1899), No. 21270.) 
 
 The President's power under the Constitution to grant pardons (Art. II, § 2) 
 includes the power of remitting fiDes, penalties, and forfeitures. (Ex varte 
 Garland, 4 Wall., 333.) v * 
 
 Effect of pardon. (Weimer v. Reynolds, 24 Int. Rev. Rec, 372. Knote v. 
 United States, 95 U.S., 149; 24 Int. Rev. Rec, 4. United States i>. McKee,23 
 ibid., 338.) 
 
APPENDIX. 
 
 373 
 
 Pardon of officer bar to an action on official bond assigning same act as a 
 breach. (United States v. Cullerton, 24 Int. Rev. Rec, 68. ) 
 
 Pardon releases property seized for same offense. (Osborn v. United States, 
 91 U. S., (1 Otto), 474.) 
 
 Does not relieve from tax. (United States v. Roelle et al., 24 Int. Rev. Rec, 
 332.) 
 
 A pardon is not complete until delivery. (In re Moses De Puv, 10 Int. Rev. 
 Rec, 34.) 
 
 Chapter 2. 
 
 UNITED STATES ATTORNEYS— DUTIES AS TO PROSECUTIONS— COMPENSATION— AC- 
 COUNTS— REPORTS— COMMISSIONERS— CLERKS OF COURTS— REPORTS OF, ETC. 
 
 Employment of attorneys or counsel. 
 
 Sec. 189. No head of a Department shall employ attorneys or coun- 
 sel at the expense of the U nited States, but when in need of counsel or 
 advice shall call upon the Department of Justice, the officers of which 
 shall attend to the same. 
 
 Opinions of the Attorney-General, the effect of his advice. (5 Op. Atty. 
 Gen., 97; 6 ibid., 334; 7 ibid., 699; 9 ibid., 37.) 
 
 Questions of pure law actually arising in the administration of the Treasury 
 Department, and requiring the personal consideration of the Secretary, may be 
 referred to the Solicitor of the Treasury or to the Attorney-General. If referred 
 to the latter, however, his answer should be regarded by the Department as 
 law until withdrawn by him or overruled by the courts. (20 Op. Atty. Gen., 
 655.) 
 
 Attorney-General to provide counsel on investigation of claims. 
 
 Sec. 364. Whenever the head of a Department or Bureau gives the 
 Attorney-General due notice that the interests of the United States re- 
 quire the service of counsel upon the examination of witnesses touching 
 any claim, or upon the legal investigation of any claim, pending in such 
 Department or Bureau, the Attorney- General shall provide for such 
 service. 
 
 Compensation as attorney or counsel only allowed in certain cases. 
 
 Sec. 365. No compensation shall hereafter be allowed to any person 
 besides the respective district attorneys and assistant district attorneys 
 for services as an attorney or counselor to the United States, or to any 
 branch or Department of the Government thereof, except in cases 
 specially authorized by law, and then only on the certificate of the 
 Attorney-General that such services were actually rendered, and that 
 the same could not be performed by the Attorney- General, or Solicitor- 
 General, or the officers of the Department of Justice, or by the district 
 attorneys. 
 
 Duties of district attorneys to prosecute and to appear for collectors, etc. 
 
 Sec. 771. It shall be the duty of every district attorney to prosecute, 
 in his district, all delinquents for crimes and offenses cognizable under 
 the authority of the United States, and all civil actions in which the 
 United States are concerned, and, unless otherwise instructed by the 
 Secretary of the Treasury, to appear in behalf of the defendants in all 
 suits or proceedings pending in his district against collectors, or other 
 officers of the revenue, for any act done by them or for the recovery of 
 
374 
 
 APPENDIX. 
 
 any money exacted by or paid to such officers, and by them paid into 
 the Treasury. 
 
 ' ' Infamous " crimes can not be prosecuted by information. "No person shall 
 be held to answer for a capital or otherwise infamous crime, unless on a pre- 
 sentment or indictment of a grand jury, except in cases arising in the land or 
 naval forces, etc. (Constitution, fifth amendment.) 
 
 Imprisonment at hard labor for a term of years is an infamous punishment. 
 (Wilson ex parte, 114 IT. S., 417; 31 Int. Rev. Eec, 224.) 
 
 A crime punishable by imprisonment in a State's prison or penitentiary with 
 or without hard labor is an "infamous" crime. (Maokin v. United States, 117 
 U.S., 348.) 
 
 As to joining in one indictment two offenses subject to different punishments. 
 (United States v. Gaston, 28 Fed. Eep., 849.) See section 1024, p. 361. 
 
 Duty of Government to defend its officers when sued for doing what the law 
 requires! (9 Op. Atty. Gen., 52.) 
 
 The fact that a section is under the title "crimes" does not necessarily 
 imply that for some purposes it is not a law relating to the revenue. (See 
 §§ 5440, p. 389, and 5600 E. S.) 
 
 The act of March 3, 1887 (24 Stat., 505), providing for the bringing of suits 
 against the Government in the United States district and. circuit courts, makes 
 it the duty of the district attorney to appear and defend the interests of the 
 Government in such suits and within sixty days after the service of petition 
 upon him to file a plea, answer, or demurrer on the part of the Government, 
 and notice of any set-off or counter claim. 
 
 District attorneys to report to Commissioner of Internal lie venue. 
 
 Sec. 774. When any suit or proceeding arising under the internal- 
 revenue laws, to which the United States are party, or any suit or pro- 
 ceeding against a collector or other officer of the internal revenue, 
 wherein a district attorney appears, is commenced, the attorney for the 
 district in which it is brought shall immediately report to the Commis- 
 sioner of Internal Revenue the full particulars relating to the same; 
 and he shall, immediately after the end of each term of the court in 
 •which such suit or proceeding is pending, forward to the said Commis- 
 sioner a full and particular statement of its condition. 
 
 Duty of Commissioner to make regulations for observance of district attor- 
 neys and marshals. (§ 3215, p. 101.) 
 
 Duty of district attorneys as to prosecution and reports. 
 
 Sec. 838. It shall be the duty of every district attorney to whom any 
 collector of customs, or uf internal revenue, shall report, according to 
 law, any case in which any fine, penalty, or forfeiture has been incurred 
 in the district of such attorney for the violation of any law of the 
 United States relating to the revenue, to cause the proper proceedings 
 to be commenced and prosecuted without delay, for the fines, penalties, 
 and forfeitures in such case provided, unless, upon inquiry and exami- 
 nation, he shall decide that such proceedings cannot probably be sus- 
 tained, or that the ends of public justice do not require that such pro- 
 ceedings should be instituted; in which case he shall report the facts 
 in customs cases to the Secretary of the Treasury, and in internal rev- 
 enue cases to the Commissioner of Internal Eevenue for their direction. 
 And for the expenses incurred and services rendered in all such cases, 
 the district attorney shall receive and be paid from the Treasury such 
 sum as the Secretary of the Treasury shall deem just and reasonable, 
 upon the certificate of the judge before whom such cases are tried or 
 disposed of: Provided, That the annual compensation of such district 
 
APPENDIX. 
 
 375 
 
 attorney shall not exceed the maximum amount prescribed by law, by 
 reason of such allowance and payment. 
 
 That portion of this section referring to compensation of district attorneys 
 is made iuoperative by the act of May 28, 1896 (29 Stat., 178), except as to the 
 southern district of New York or the District of Columbia. 
 
 Duty of collectors to report violations of law to district attorneys, (§ 3164, 
 p. 74.) 
 
 Compensation of district attorneys. 
 
 SEC. 6. Act of May 28, 1896 (20 Stat., 178), Legislative, executive, and judicial appro- 
 priation act. That, on and after the first day of July, eighteen hundred 
 and ninety-six, all fees and emoluments authorized by law to be paid 
 to United States district attorneys and United States marshals shall 
 be charged as heretofore, and shall be collected, as far as possible, and 
 paid to the Clerk of the court having jurisdiction, and by him covered 
 into the Treasury of the United States; and said officers shall be paid 
 for their official services, which, in the case of district attorneys, shall 
 include services in the circuit courts of appeals of their respective cir- 
 cuits wherever sitting, salaries and compensation hereinafter provided 
 and not otherwise. * * * 
 
 Sec. 7. That the United States district attorney for each of the fol- 
 lowing judicial districts of the United States shall be paid, in lieu of 
 the salaries, fees, per centums, and other compensations now allowed 
 by law, an annual salary. * * * 
 
 The salaries of district attorneys and assistant district attorneys will be 
 paid monthly by the Department of Justice, in accordance with section 16 of 
 this act. 
 
 By the acts of June 27, 1898, and July 1, 1898, the right of Government offi- 
 cers to bring suits in the circuit and district courts for their fees or salaries 
 was repealed, thus removing what had been found to be a serious difficulty in 
 the workings of the act of March 3, 1887. 
 
 Warrants of arrest. 
 
 Sec. 19. Act of May 28,1896. (29 Stat., 184.) * * * Warrants of arrest 
 for violations of internal-revenue laws may be issued by United States 
 commissioners upon the sworn complaint of a United States district 
 attorney, assistant United States district attorney, collector or deputy 
 collector of internal revenue, or revenue agent or private citizen, but 
 no such warrant of arrest shall be issued upon the sworn complaint of 
 a private citizen unless first approved in writing by a United States 
 district attorney. * * * 
 
 Under the act of May 28, 1896, which provides that no warrant of arrest for 
 violations of the internal-revenue laws shall be issued upon the complaint of 
 a private citizen "unless first approved in writing" by a district attorney, the 
 issue of a warrant upon a complaint made by a field deputy marshal, which 
 was approved by the district attorney by telephone, even though subsequently 
 reduced to writing, is not authorized. (VI Comp. Dec, 113.) 
 
 Fees of IT. S. marshals — illegal warrants. (IV Comp. Dec. 338, 449.) 
 
 * Act of August 18, 1894, sundry civil appropriation act. (28 Stat., 416.) 
 
 And hereafter no part of any money appropriated to pay auy fees to the 
 United States commissioners, marshals, or clerks shall be used for auy 
 warrant issued or arrest made, or other fees in prosecutions under the 
 internal revenue laws, unless said fees have been taxed against and 
 collected from the defendant, or unless the prosecution has been com- 
 menced upon a sworn complaint setting forth the facts constituting 
 the offense and alleging them to be within the personal knowledge of 
 the affiant, or upon a sworn complaint by a United States district 
 
376 APPENDIX. 
 
 attorney, collector, or deputy collector of internal revenue or revenue 
 agent, setting forth the facts upon information and belief, and approved 
 either before or after such arrest by a circuit or district judge or the 
 attorney of the United States in the district where the offense is alleged 
 to have been committed or the indictment is found : 
 
 Provided, That it shall be the duty of the marshal, his deputy, or other 
 officer who may arrest a person charged with any crime or offense, to 
 take the defendant before the nearest circuit court commissioner or the 
 nearest judicial officer having jurisdiction under existing laws for a hear- 
 ing, commitment or taking bail for trial, and the officer or magistrate 
 issuing the warrant shall attach thereto a certified copy of the com 
 plaint; and upon the arrest of the accused, the return of the warrant, 
 with a copy of the complaint attached, shall confer jurisdiction upon 
 such officer as fully as if the complaint had originally been made before 
 him, and no mileage shall be allowed any officer violating the provisions 
 hereof. 
 
 Clerks of conrts to report to Commissioner as to all moneys paid into court in internal-revenue 
 
 cases, etc. 
 
 SEC. 797, as amended by section 2, act of March 1, 1879 {20 Stat., 327). Every 
 
 clerk of a circuit or district court shall, within thirty days after the 
 adjournment of each term thereof, forward to the Solicitor of the Treas- 
 ury a list of all judgments and decrees, to which the United States are 
 parties, which have been entered in said court, respectively, during such 
 term, showing the amount adjudged or decreed in each case, for or 
 against the United States, and the term to which execution thereon 
 will be returnable. He shall also, at the close of each quarter or within 
 ten days thereafter, report to the Commissioner of Internal Revenue all 
 moneys paid into court on account of cases arising under the internal-rev- 
 enue lairs, as well as all moneys paid on suits on bonds of collectors of 
 internal revenue. The report shall show the name and nature of each case, 
 the date of payment into court, the amount paid on account of debt, tax, 
 or penalty, and also the amount on account of costs. If such money, or 
 any portion thereof, has been paid by the cleric to any internal-revenue 
 officer or other person, the report shall shoiv to whom each of such pay 
 ments was made; and if to an internal-revenue officer, it shall be accom- 
 panied by the receipt of such officer. 
 
 Section 5, act of February 22, 1875 (18 Stat., 334), provides that if any clerk 
 of any district or circuit court of the United States shall willfully refuse or 
 neglect to make any report or other document required by law to be by him 
 made, or shall willfully refuse or neglect to forward any such report or docu- 
 ment to the Department, officer, or person to whom by law the same should be 
 forwarded, the clerk so offending shall be removed from office and shall not be 
 eligible to any appointment as clerk or deputy clerk for the period of two 
 years next after such removal. 
 
 Section 6 of the same act also provides additional punishment, by a fine not 
 exceeding $1,000 or by imprisonment not exceeding one year, in the discretion 
 of the court. 
 
 Clerk of court failing to deposit moneys, etc. (§ 5504, p. 384.) 
 
 Clerks of court to keep indices of judgment records. See act August 1, 1888, 
 p. 367. 
 
 Clerks are instructed in all cases in the several courts arising under the 
 internal-revenue laws of the United States, where moneys are recovered and 
 paid in for the United States, to pay over such moneys to the collectors of 
 internal revenue under the provisions of section 3216, Revised Statutes. 
 
 (Attorney-General's instructions to United States marshals, attorneys, etc., 
 January 1,1899, p. 133.) 
 
APPENDIX. 
 
 Chapter 3. 
 
 377 
 
 DUTIES OF OFFIOEKS CHARGED WITH RECEIVING OR DISBURSING PUBLIC 
 MONEYS— PENALTIES FOR EMBEZZLEMENT AND FOR OFFICIAL MISCONDUCT— 
 PROCEEDINGS AGAINST DELINQUENT OFFICERS— EVIDENCE— TRANSCRIPTS,ETO. 
 
 Moneys to be deposited without deduction. 
 
 Sec. 3617. The gross amount of all moneys received from whatever 
 source for the use of the United States, except as otherwise provided 
 in the next section, shall be paid by the officer or agent receiving the 
 same into the Treasury, at as early a day as practicable, without any 
 abatement or deduction on account of salary, fees, costs, charges, 
 expenses, or claim of any description whatever. But nothing herein 
 shall affect any provision relating to the revenues of the Post-Office 
 Department. 
 
 The next section relates to the proceeds of sales of material. 
 
 Section 3619 provides that "Every officer or agent who neglects or refuses 
 to comply with the provisions of section 3617 shall be subject to be removed 
 from office, and to forfeit to the United States any share or part of the moneys 
 withheld, to which he might otherwise be entitled." 
 
 (15 Op. Atty. Gen., 387. 24 Int. Eev. Bee, 130 ; 26 id., 230.) 
 
 See section 3216, p.. 101. 
 
 Proceeds of sales of property. 
 Extract from deficiency appropriation act of June 8, 1896 (29 Stat., 268). That from 
 the proceeds of sales of old material, condemned stores, supplies, or 
 other public property of any kind, before being deposited into the 
 Treasury, either as miscellaneous receipts on account of " proceeds of 
 Government property" or to the credit of the appropriations to which 
 such proceeds are by law authorized to be made, there may be paid the 
 expenses of such sales, as approved by the accounting officers of the 
 Treasury, so as to require only the net proceeds of such sales to be 
 deposited into the Treasury, either as miscellaneous receipts or to the 
 credit of such appropriations, as the case may be. 
 
 Form and regulations for rendering accounts for sales of old materials, etc. 
 (Dept. Cir. No. 6, January 9, 1897.) 
 
 Duty of disbursing officers. 
 SEC. 3620, as amended oy the act of February 27, 1877 (19 Stat, 240). It shall 
 be the duty of every disbursing officer having any public money 
 intrusted to him for disbursement, to deposit the same with the Treas- 
 urer or some one of the assistant treasurers of the United States, and 
 to draw for the same only as it may be required for payments to be 
 made by him in pursuance of law and draw for the same only in favor of 
 the persons to whom payment is made; and all transfers from the Treas- 
 urer of the United States to a disbursing officer shall be by draft or 
 warrant on the Treasury or an assistant treasurer of the United States. 
 In places, however, where there is no treasurer or assistant treasurer, 
 the Secretary of the Treasury may, when he deems it essential to the 
 public interest, specially authorize in writing the deposit of such public 
 money in any other public depository, or, in writing, authorize the 
 same to be kept in any other manner, and under such rules and regu- 
 lations as he may deem most safe and effectual to facilitate the pay- 
 ments to public creditors. 
 
 See section 5488, p. 382, providing penalty for unlawfully depositing. 
 
 Checks of disbursing officers. (15 Op. Atty. Gen., 288.) 
 
 Depositories to be designated by Secretary, section 3211, p. 99. 
 
 Regulation for the deposit of public moneys (Dept. Cir. No. 90, June 12, 1896). 
 
 Public moneys and official checks of United States disbursing officers. 
 (Department Circular No. 125, August 14, 1897, amended by Dept. Cir. 58, 
 April 17,1899.) 
 
378 APPENDIX. 
 
 Erery person haying moneys of the United States must pay to Treasurer, etc., and take receipt. 
 
 SEC. 3621, aa amended oy section 5, act May 28, 1896 (29 Stat., 140). Every per- 
 son who shall have moneys of the United States in his hands or posses- 
 sion, and disbursing officers having moneys in their possession not 
 required for current expenditure, shall pay the same to the Treasurer 
 and Assistant Treasurer, or some public depositary of the United 
 States, without delay, and in all cases within thirty days of their receipt. 
 
 And the Treasurer, the Assistant Treasurer, or the public depositary 
 shall issue duplicate receipts for the moneys so paid, transmitting forth- 
 with the original to the Secretary of the Treasury, and delivering the 
 duplicate to the depositor. 
 
 The Secretary of the Treasury prescribed regulations as to "proper dispo- 
 sition of certificates of deposit." (Dept. Cir. No. 89, June 11, 1896. ) 
 See section 5492, p. 382, providing penalty for failure to deposit as required. 
 
 Acconnts to be rendered. 
 SEC. 3622, as amended oy section IS, act of July SI, 1894 (28 Stat., 209). Every 
 
 officer or agent of tbe United States who receives public money which 
 he is not authorized to retain as salary, pay, or emolument, shall ren- 
 der his accounts monthly. Such accounts, with the vouchers neces- 
 sary to the correct and prompt settlement thereof, shall be sent by mail, 
 or otherwise, to the Bureau to which they pertain, within ten days after 
 the expiration of each successive month, and, after examination there, 
 shall be passed to the proper accounting officer of the Treasury for set- 
 tlement. Disbursing officers of the Eavy shall, however, render their 
 accounts and vouchers direct to the proper accounting officer of the 
 Treasury. In case of the non-receipt at the Treasury, or proper 
 Bureau, of any accounts within a reasonable and proper time there- 
 after, the officer whose accounts are in default shall be required to fur- 
 nish satisfactory evidence of having complied with the provisions of 
 this section. * * * Nothing herein contained shall, however, be 
 construed to restrain the heads of any of the Departments from requir- 
 ing such other returns or reports from the officer or agent, subject to 
 the control of such heads of Departments, as the public interest may 
 require. 
 
 SEC. 4, act of August SO, 1890 (26 Stat., 371), sundry civil appropriation act. That 
 hereafter all disbursing officers of the United States shall render 
 their accounts quarterly * * * but the Secretary of the Treasury 
 may direct any or all such accounts to be rendered more frequently 
 when in his judgment the public interest may require. 
 
 See section 5491, p. 382, providing penalty for failure to render accounts. 
 
 The provision giving the Secretary of the Treasury power in particular cases 
 to extend the time prescribed for the rendition of accounts does not authorize 
 him to institute a new system of rendering accounts ; that is, to permit dis- 
 bursing officers to render their accounts bimonthly, quarterly, or at longer 
 intervals instead of monthly, as now required. (16 Op. Atty. Gen., 222.) 
 
 Rendition of accounts. (19 Op. Atty. Gen., 557; 36 Int. Rev. Rec, 173.) 
 
 The Dockery commission was organized by the act of March 3, 1893. 
 
 The "Dockery bill" was included in the legislative, executive and judicial 
 appropriation bill for the fiscal year 1895. (Actof July31, 1894 (28Stat., 162).) 
 
 It abolished the office of Commissioner of Customs, Second Comptroller, and 
 other offices, and modified the method of settlement of accounts. 
 
 The act of July 31, 1894, "went into effect October 1, 1894, and provided that 
 hereafter the First Comptroller shall be known as the Comptroller of the Treas- 
 
APPENDIX. 379 
 
 ury. The Comptroller is not charged with the duty of revising accounts 
 except upon appeal from the settlements made by the Auditors, an appeal to 
 be taken within one year by either the claimant, the head of the Department 
 interested, or by the Comptroller himself. Upon the request of a disbursing 
 officer or the head of a Department, the Comptroller is required to give his 
 decision upon the validity of a payment to be made, which decision, when 
 rendered, shall govern the Auditors and the Comptroller in the settlement of the 
 account involving the payment. He is required to approve, disapprove, or 
 modify all decisions of the Auditors making an original construction or modi- 
 fying an existing construction of statutes, and to certify his action to the 
 Auditor. He transmits all decisions made by him forthwith to the Auditor or 
 Auditors whose duties are affected thereby. The forms of keeping and ren- 
 dering all public accounts (except those relating to the postal service), the 
 recovery of debts certified by the Auditors to be due to the United States, and 
 the preservation, with their vouchers and certificates, of accounts finally 
 adjusted, are under the direction of the Comptroller. 
 
 Section 22 contains the following paragraph : 
 
 "It shall also be the duty of the heads of the several Executive Depart- 
 ments and of the proper officers of other Government establishments, not 
 within the jurisdiction of any Executive Department, to make appropriate 
 rules and regulations to secure a proper administrative examination of ali 
 accounts sent to them, as required by section 12 of this act, before their trans- 
 mission to the Auditors, and for the execution of other requirements of this 
 act in so far as the same relate to the several departments or establishments." 
 
 Regulations governing the revision, by the comptroller of the Treasury, of 
 accounts settled by the Auditors. (Dept. Cir. No. 87, April 25, 1895.) 
 
 Transmittal of accounts. 
 
 SEC. 12. Act of July 31, 1894 (28 Stat., 162), as amended by section 4, act of May 
 28, 1896 (29 stat., 140). All monthly accounts shall be mailed or otherwise 
 sent to the proper officer at Washington within ten days after the end of 
 the month to which they relate, and quarterly and other accounts within 
 twenty days after the period to which they relate, and shall be trans- 
 mitted to and received by the Auditors within twenty days of their 
 actual receipt at the proper office in Washington in the case of monthly, 
 and sixty days in the case of quarterly and other accounts. Should 
 there be any delinquency in this regard at the time of the receipt by the 
 Auditor of a requisition for an advance of money, he shall disapprove 
 the requisition, which he may also do for other reasons arising out of the 
 condition of the officer's accounts for whom the advance is requested; 
 but the Secretary of the Treasury may overrule the Auditor's decision 
 as to the sufficiency of these latter reasons : Provided, That the Secre- 
 tary of the Treasury shall prescribe suitable rules and regulations, and 
 may make orders in particular cases, relaxing the requirements of mail- 
 ing or otherwise sending accounts, as aforesaid, within ten or twenty 
 days, or waiviug delinquency, in such cases only in which there is, oris 
 likely to be, a manifest physical difficulty in complying with the same, it 
 being the purpose of this provision to require the prompt rendition of 
 accounts without regard to the mere convenience of the officers, and to 
 forbid the advance of money to those delinquent in rendering them : Pro- 
 vided further, That should there be a delay by the administrative Depart- 
 ments beyond the aforesaid twenty or sixty days in transmitting 
 accounts, an order of the President, or in the event of the absence from 
 the seat of Government, or sickness of the President, an order of the 
 Secretary of the Treasury, in the particular case shall be necessary to 
 authorize the advance of money requested: And provided further , That 
 this section shall not apply to accounts of the postal revenue and 
 expenditures therefrom, which shall be rendered as now required by 
 law. 
 
 The Secretary of the Treasury shall, on the first Monday of January 
 in each year, make report to Congress of such officers and administra- 
 
380 APPENDIX. 
 
 tive departments and offices of the Government as were, respectively, 
 at any time during the last preceding fiscal year delinquent in render- 
 ing or transmitting accounts to the proper offices in Washington and 
 the cause therefor, and in each case indicating whether the delinquency 
 was waived, together with such officers, including postmasters and 
 officers of the Post-Office Department, as were found upon final settle- 
 ment of their accounts to have been indebted to the Government, with 
 the amount of such indebtedness in each case, and who, at the date of 
 making report, had failed to pay the same into the Treasury of the 
 United States. * * * 
 
 Circular relative to transmittal of accounts, Department No. 114, dated 
 August 16, 1894. 
 
 Circular relative to delinquency in rendering accounts, Circular No. 10, 
 January 21, 1895. 
 
 Transmittal of accounts and advances of funds. (Dept. Circular No. 25, 
 vol. 1, Treas. Dec. (1898), No. 18925.) 
 
 Distinct accounts required according to appropriation. 
 
 Sec. 3623. All officers, agents, or other persons, receiving public 
 moneys, shall render distinct accounts of the application thereof, accord- 
 ing to the appropriation under which the same may have been advanced 
 to them. 
 
 Suits to recover money from officers regulated. 
 
 Sec. 3624. Whenever any person accountable for public money, neg- 
 lects or refuses to pay into the Treasury the sum or balance reported to 
 be due to the United States, upon the adjustment of his account, the 
 (First) Comptroller of the Treasury shall institute suit for the recovery 
 of the same, adding to the sum stated to be due on such account, the 
 commissions of the delinquent, which shall be forfeited in every instance 
 where suit is commenced and judgment obtained thereon, and an inter- 
 est of six per centum per annum, from the time of receiving the money 
 until it shall be repaid into the Treasury. 
 
 Duties of First Comptroller conferred on Comptroller of Treasury (Dockery 
 bill), act of July 31, 1894 (28 Stat., 162). 
 
 Distress warrant. 
 SEC. 3625, as amended hy section 4, act July 31, 1894. (28 Stat., 162. ) Whenever 
 
 any collector of the revenue, receiver of public money, or other officer 
 who has received the public money before it is paid into the Treasury of 
 the United States, fails to render his account, or pay over the same in 
 the manner or within the time required by law, it shall be the duty of the 
 proper Auditor to cause to be stated the account of such officer, exhib- 
 iting truly the amount due to the United States, and to certify the same 
 to the Solicitor of the Treasury, who shall issue a warrant of distress 
 against the delinquent officer and his sureties, directed to the marshal 
 of the district in which such officer and his sureties reside. Where the 
 officer and his sureties reside in different districts, or where they, or 
 either of them, reside in a district other than that in which the estate 
 of either may be, which it is intended to take and sell, then such war- 
 rant shall be directed to the marshals of such districts, respectively. 
 
 Section 3217, p. 102. 
 
 Proceedings by distress warrant have not been resorted to for many years. 
 The remedy by suit on bond is deemed preferable. 
 
APPENDIX. 
 
 381 
 
 Failure of disbursing officer to account — Duty thereupon of Auditor and Solicitor of 
 
 Treasury. 
 
 SEC. 3633, as amendedoy section 4, act of July SI, 1894 (28 Stat, 162). Whenever 
 any officer employed in the civil, military, or naval service of the Gov- 
 ernment, to disburse the public money appropriated for those branches 
 of the public service, respectively, fails to render his accounts, or to pay 
 over, in the manner and in the times required by law, or by the regu- 
 lations of the Department to which he is accountable, any sum of money 
 remaining in his hands, it shall be the duty of the proper Auditor, as 
 the case may be, who shall be charged with the revision of the accounts 
 of such officer, to cause to be stated and certified the account of such 
 delinquent officer to the Solicitor of the Treasury, who is hereby author- 
 ized and required immediately to proceed against such delinquent offi- 
 cer, in the manner directed in the six preceding sections. 
 
 The six preceding sections referred to, viz, sections 3627, 3628, 3629, 3630, 
 3631, 3632, relate to proceedings by warrant of distress, not usually resorted to. 
 
 Rights of United States reserved. 
 
 Sec. 3638. Nothing contained in the provisions of this Title relating 
 to distress-warrants shall be construed to take away or impair any 
 right or remedy which the United States might have, by law, for the 
 recovery of taxes, debts, or demands. 
 
 Duties of officers as custodians of public moneys to safely keep, etc. 
 
 Sec. 3639. The Treasurer of the United States, all assistant treas- 
 urers, and those performing the duties of assistant treasurer, all col- 
 lectors of the customs, all surveyors of the customs, acting also as col- 
 lectors, all receivers of public moneys at the several land-offices, all 
 postmasters, and all public officers of whatsoever character, are re- 
 quired to keep safely, without loaning, using, depositing in banks, or 
 exchanging for other funds than as specially allowed by law, all the 
 public money collected by them, or otherwise at any time placed in their 
 possession and custody, till the same is ordered, by the proper Depart- 
 ment or officer of the Government, to be transferred or paid out; and 
 when such orders for transfer or payment are received, faithfully and 
 promptly to make the same as directed, and to do and perform all other 
 duties as fiscal agents of the Government which may be imposed by 
 any law, or by any regulation of the Treasury Department made in con- 
 formity to law. 
 
 The President is authorized, if in his opinion the interest of the 
 United States requires the same, to regulate and increase the sum for 
 which bonds are, or may be, required by law, of all district attorneys, 
 collectors of customs, naval officers, and surveyors of customs, navy 
 agents, receivers and registers of public lands, paymasters in the Army, 
 commissary-general, and by all other officers employed in the disburse- 
 ment of the public moneys, under the direction of the War or Navy 
 Departments. 
 
 See section 5497, p. 383. 
 
 Entry to be kept of sums received and of transfer and payment. 
 
 Sec. 3643. All persons charged by law with the safe-keeping, trans- 
 fer, and disbursement of the public moneys, other than those connected 
 with the Post-Office Department, are required to keep an accurate entry 
 of each sum received and of each payment or transfer. 
 
382 APPENDIX. 
 
 Embezzlement: Penalty for requiring receipt for larger sum than that actually paid. 
 
 Sec. 5483. Every officer charged with the payment of any of the 
 appropriations made by any act of Congress, who pays to any clerk, or 
 other employe of the United States, a sum less than that provided by 
 law, and requires such employe to receipt or give a voucher for an 
 amount greater than that actually paid to and received by him, is guilty 
 of embezzlement, and shall be fined in double the amount so withheld 
 from any employe of the Government, and shall be imprisoned at hard 
 labor for the term of two years. 
 
 Embezzlement: Penalty for disbursing officer unlawfully depositing, converting, loaning, or 
 transferring public money. 
 
 Sec. 5488. Every disbursing officer of the United States who deposits 
 any public money intrusted to him in any place or in any maimer, ex- 
 cept as authorized by law, or converts to his own use in any way what- 
 ever, or loans with or without interest, or for any purpose not prescribed 
 by law withdraws from the Treasurer or any assistant treasurer, or any 
 authorized depository, or for any purpose not prescribed by law trans- 
 fers or applies any portion of the public money intrusted to him, is, in 
 every such act, deemed guilty of an embezzlement of the money so de- 
 posited, converted, loaned, withdrawn, transferred, or applied; and shall 
 be punished by imprisonment with hard labor for a term not less thau 
 one year nor more than ten years, or by a fine of not more than the 
 amount embezzled or less than one thousand dollars, or by both such 
 fine and imprisonment. 
 
 See sections 3620, p. 377, and 5497, p. 383. 
 
 Section 5489, p. 382, provides penalty for failure of Treasurer of United States, 
 assistant treasurer, or any public depositary to safely keep moneys deposited. 
 
 Embezzlement: Penalty for custodians of public money failing to safely keep, etc. 
 
 Sec. 5490. Every officer or other j>erson charged by any act of Con- 
 gress with the safe-keeping of the public moneys, who fails to safely 
 keep the same, without loaning, using, converting to his own use, 
 depositing in banks, or exchanging for other funds thau as specially 
 allowed by law, shall be guilty of embezzlement of the money so loaaed, 
 used, converted, deposited, or exchanged; and shall be imprisoned not 
 less than six months nor more than ten years, and fined in a sum equal 
 to the amount of money so embezzled. 
 
 Collector or receiver of public money excused from paying if prevented by 
 act of God or the public enemy. (United States v. Thomas, 15 Wall., 337.) 
 
 Felonious taking or carrying away of public moneys in the custody of a 
 receiver without fault or negligence on his part, not any defense on the bond. 
 (United States i\ Prescott, 3 How., 578; also United States c. Dashiell, 4 Wall., 
 182; Boyden r. United States, 13 Wall., 17.) 
 
 Embezzlement: Penalty for failure of officer or agent to render accounts, et*. 
 
 Sec. 5491. Every officer or agent of the United States who, having 
 received public money which he is not authorized to retain as salary, 
 pay, or emolument, fails to render his accounts for the same as provided 
 by law, shall be deemed guilty of embezzlement, and shall be fined in 
 a sum equal to the amount of the money embezzled, and shall be impris- 
 oned not less than six months nor more than ten years. 
 
 Failure to make reports. See section 1780, p. 384. 
 
 Embezzlement: Penalty for failure to deposit as required. 
 
 Sec. 5492. Every person who, having moneys of the United States 
 in his hands or possession, fails to make deposit of the same with the 
 
APPENDIX. 383 
 
 Treasurer, or some assistant treasurer, or some public depositary of the 
 United States, when required so to do by the Secretary of the Treasury, 
 or the head of any other proper Department, or by the accounting officers 
 of the Treasury, shall be deemed guilty of embezzlement thereof, and 
 shall be imprisoned not less than six months nor more than ten years, 
 and fined in a sum equal to the amount of money embezzled. 
 
 Record evidence of embezzlement. 
 
 Sec. 5494. Upon the trial of any indictment against any person for 
 embezzling public money under the provisions of the six preceding sec- 
 tions, it shall be sufficient evidence, for the purpose of showing a balance 
 against such person, to produce a transcript from the books and pro- 
 ceedings of the Treasury, as required in civil cases, under the provisions 
 for the settlement of accounts between the United States and receivers 
 of public money. 
 
 Refusal to pay any draft, etc., prima facie evidence of embezzlement. 
 
 Sec. 5495. The refusal of any person, whether in or out of office, 
 charged with the safe-keeping, transfer, or disbursement of the public 
 money, to pay any draft, order, or warrant, drawn upon him by the proper 
 accounting officer of the Treasury, for any public money in his hands 
 belonging to the United States, no matter in what capacity the same 
 may have been received, or may be held, or to transfer or disburse any 
 such money promptly, upon the legal requirement of any authorized 
 officer, shall be deemed, upon the trial of any indictment against such 
 person for embezzlement, as prima-facie evidence of such embezzlement. 
 
 Evidence of conversion. 
 
 Sec. 5496. If any officer charged with the disbursement of the pub- 
 lic moneys, accepts, receives, or transmits to the Treasury Department 
 to be allowed in his favor, any receipt or voucher from a creditor of 
 the United States, without having paid to such creditor in such funds 
 as the officer received for disbursement, or in such funds as he may be 
 authorized by law to take in exchange, the full amount specified in such 
 receipt or voucher, every such act is an act of conversion,' by such offi- 
 cer, to his own use, of the amount specified in such receipt or voucher. 
 
 Unlawfully receiving, etc., to be embezzlement — Embezzlement by internal-revenue officer or 
 
 employe* and otbcrs. 
 
 SEC. 5497, as amended by act of February S, 1879 (SO fttat. , 2S0) . Every banker, 
 broker, or other person not an authorized depositary of public moneys, 
 who knowingly receives from any disbursing officer, or collector of in- 
 ternal revenue, or other agent of the United States, any public money 
 on deposit, or by way of loan or accommodation, with or without inter- 
 est, or otherwise than in payment of a debt against the United States, 
 or who uses, transfers, converts, appropriates, or applies any jjortion 
 of the public money for any purpose not prescribed by law, and every 
 president, cashier, teller, director, or other officer of any bank or bank- 
 ing association, who violates any of the provisions of this section, is 
 guilty of an act of embezzlement of the public money so deposited, 
 loaned, transferred, used, converted, appropriated, or applied, and shall 
 be punished as prescribed in section fifty-four hundred and eighty-eight. 
 And any officer connected with, or employed in, the internal-revenue service 
 of the United States, and any assistant of such officer, who shall embezzle 
 or wrongfully convert to his own use any money or other property of the 
 United States, and any officer of the United States, or any assistant of such 
 
384 APPENDIX. 
 
 officer, who shall embezzle or tcrongfully convert to his own use any money 
 or property which may have come into his possession or under his control 
 in the execution of such office or employment, or under color or claim of 
 authority as such officer or assistant, whether the same shall be the money or 
 property of the United States or of some other person or party, shall, where 
 the offense is not otherwise punishable by some statute of the United States, 
 be punished by a fine equal to the value of the money and property thus 
 embezzled or converted, or by imprisonment not less than three months nor 
 more than ten years, or by both such fine and imprisonment. 
 
 See section 3639, p. 381. 
 
 Application of laws imposing punishment on internal-revenue officers to cer- 
 tain other classes of persons. (§ 3169a, p. 77.) 
 
 Embezzlement is the fraudulent appropriation of property by a person to 
 whom it has been intrusted, or into whose hands it has lawfully come; and it 
 differs from larceny in the fact that the original taking of the property was 
 lawful, or with the consent of the owner, while in larceny the felonious 
 intent must have existed at the time of the taking. (Moore v. United States, 
 160 U.S., 268.) 
 
 Penalty for clerks and other officers of United States courts failing to deposit moneys. 
 
 Sec. 5504. Every clerk or other officer of a court of the United States, 
 who fails forthwith to deposit any money belonging in the registry of 
 the court, or hereafter paid into court or received by the officers thereof, 
 with the Treasurer, assistant Treasurer, or a designated depositary of 
 the United States, in the name and to the credit of such court, or who 
 retains or converts to his own use or to the use of another any such 
 money, is guilty of embezzlement, and shall be punished by fine not less 
 than five hundred dollars, and not more than the amount embezzled, or 
 by imprisonment not less than one year nor more than ten years, or by 
 both such fine and imprisonment; but nothing herein shall be held to 
 prevent the delivery of any such money upon security, according to 
 agreement, of parties under the direction of the court. 
 
 Sections 3616, 3617, p. 377. 
 
 Penalty for receiving money belonging in the registry of the court. 
 
 Sec. 5505. Every person who knowingly receives, from a clerk or 
 other officer of a court of the United States, any money belonging in 
 the registry of such court as a deposit, loan, or otherwise, is guilty of 
 embezzlement, and shall be punished as prescribed in the preceding 
 section. 
 
 Penalty for failure to make reports. 
 
 Sec. 1780. Every officer who neglects or refuses to make any return 
 or report which he is required to make at stated times by any act of 
 Congress or regulation of the Department of the Treasury, other than 
 his accounts, within the time prescribed by such act or regulation, shall 
 be fined not more than one thousand dollars and not less than one hun- 
 dred. 
 
 Disbursing officers forbidden to trade in public funds or property. 
 
 Sec. 1788. Every officer of the United States concerned in the dis- 
 bursement of the revenues thereof who carries on any trade or business 
 in the funds or debts of the United States, or of any State, or in any 
 public property of either, shall be deemed guilty of a misdemeanor, and 
 punished by a fine of three thousand dollars, ana shall, upon conviction, 
 be removed from office, and forever thereafter be incapable of holding 
 any office under the United States. 
 
APPENDIX. 385 
 
 Collecting officers forbidden to trade in public property. 
 
 Sec. 1789. Every officer concerned in the collection of the revenues 
 of the United States who carries on any trade or business in any public 
 property of the United States, or of any State, shall be deemed guilty 
 of a misdemeanor, and punished by a fine of three thousand dollars, and 
 shall, upon conviction, be removed from office, and forever thereafter 
 be incapable of holding any office under the United States. 
 
 Certain business forbidden to clerks in Treasury Department. (§ 244, p. 405.) 
 Transcripts from books, etc., of the Treasury, to be evidence in snits against delinquents. 
 
 Sec. 886. When suit is brought in any case of delinquency of a 
 revenue officer, or other person accountable for public money, a tran- 
 script from the books and proceedings of the Treasury Department, cer- 
 tified by the Register and authenticated under the seal of the Depart- 
 ment, or, when the suit involves the accounts of the War or Navy 
 Departments, certified by the auditors respectively charged with the 
 examination of those accounts, and authenticated under the seal of the 
 Treasury Department, shall be admitted as evidence, and the court try- 
 ing the cause shall be authorized to grant judgment and award execu- 
 tion accordingly. And all copies of bonds, contracts, or other papers 
 relating to, or connected with, the settlement of any account between 
 the United States and an individual, when certified by the Register, or 
 by such Auditor, as the case may be, to be true copies of the originals 
 on file, and authenticated under the seal of the Department, may be 
 annexed to such transcripts, and shall have equal validity, and be enti- 
 tled to the same degree of credit which would be due to the original 
 papers if produced and authenticated in court: Provided, That where 
 suit is brought upon a bond or other sealed instrument, and the defend- 
 ant pleads "non est factum," or makes his motion to the court, verifying 
 such plea or motion by his oath, the court may tike the same into con- 
 sideration, and, if it appears to be necessary for the attainment of jus- 
 tice, may require the production of the original bond, contract, or other 
 paper specified in such affidavit. 
 
 Soule v. United States (100 U. S. (10 Otto), 8; 26 Int. Rev. Rec, 4) ; United 
 States v. Hunt (105 U. S. (15 Otto), 183; 28 Int. Rev. Rec, 134) 
 
 The form of certificate proper to be used under section 886 is discussed by 
 Mr. Justice Harlan in United States v. Pinson (102 U.S., 548; 27 Int. Rev. 
 Rec, 62). 
 
 The transcripts from the books and proceedings of the Department of the 
 Treasury and the copies of bonds, contracts, and other papers provided for in 
 section eight hundred and eighty-six of the Revised Statutes shall hereafter 
 be certified by the Secretary or an Assistant Secretary of the Treasury under 
 the seal of the Department [J 10, act of March 2, 1895, (28 Stat., 809.)] 
 
 Section 886 applies only to certifying transcripts from the books and pro- 
 ceedings of the Treasury Department and copies of bonds, contracts, or other 
 papers relating to or connected with the settlement of an account when suit is 
 brought in any case of delinquency of a revenue officer or other person account- 
 able for public money. 
 
 All other copies of books, records, papers, or documents should be certified 
 under section 882, R. S., p. 364. (Department Circular No. 100, issued July 21, 
 1897.) 
 
 Transcripts from books, etc., of the Treasury in indictments for embezzlement of public moneys. 
 
 Sec. 887. Upon the trial of any indictment against any person for 
 embezzling public moneys, it shall be sufficient evidence, for the pur- 
 pose of showing a balance against such person, to produce a transcript 
 
 '0228 25 
 
386 APPENDIX. 
 
 from the books and proceedings of the Treasury Department, as pro- 
 vided by the preceding section. 
 
 Extracts may be given in evidence. (United States v. Gaussen, 19 Wall., 
 198.) 
 
 It is the seal which authenticates the transcript, and not the signature of 
 the Secretary. (Smith v. United States, 5 Pet., 292.) 
 
 Delinquents for public money; judgment at return term unless, etc.; credits. 
 
 Sec. 957. When suit is brought by the United States against any 
 revenue officer or other person accountable for public money, who neg- 
 lects or refuses to pay into the Treasury the sum or balance reported 
 to be due to the United States, upon the adjustment of his account it 
 shall be the duty of the court to grant judgment at the return term, 
 upon motion, unless the defendant, in open court, (the United States 
 attorney being present,) makes and subscribes an oath that he is equi- 
 tably entitled to credits which had been, previous to the commencement 
 of the suit, submitted to the accounting officers of the Treasury, and 
 rejected; specifying in the affidavit each particular claim so rejected, 
 and that he cannot then safely come to trial. If the court, when such 
 oath is made, subscribed, and filed, is thereupon satisfied, a continuance 
 until the next succeeding term may be granted. Such continuance may 
 also be granted when the suit is brought upon a bond or other sealed 
 instrument, and the defendant pleads nonest factum, or makes a motion 
 to the court, verifying such plea or motion by his oath, and the court 
 thereupon requires the production of the original bond, contract, or 
 other paper certified in the affidavit. And no continuance shall be 
 granted except as herein provided. 
 
 As to credits, see United States v. Flanders (112 U. S., 88; 30 Int. Rev. Eec, 
 397). 
 
 Judgment against a defaulting collector. (United States v. Ingate (1891), 
 48 Fed. Rep., 251). 
 
 See section 951, p. 391, as to claims for credit in suits of United States against 
 individuals. 
 
 Notice of deficiency in accounts of principals to be given to sureties upon bonds of United States 
 officials, and fixing a limitation of time within which suits shall be brought against said sureties 
 upon said bonds. 
 
 Sec. 1. Act of August 8, 1888 (25 stat., 387). That hereafter, whenever any 
 deficiency shall be discovered in the accounts of any official of the United 
 States, or of any officer disbursing or chargeable with public money, it 
 shall be the duty of the accounting officers making such discovery to at 
 once notify the head of the Department having control over the affairs 
 of said officer of the nature and amount of said deficiency, and it shall 
 be the immediate duty of said head of Department to at once notify all 
 obligors upon the boud or bonds of such official of the nature of such 
 deficiency and the amount thereof. Said notification shall be deemed 
 sufficient if mailed at the post-office in the city of Washington, District 
 of Columbia, addressed to said sureties respectively, and directed to the 
 respective post-offices where said obligors may reside, if known; but a 
 failure to give or mail such notice shall not discharge the surety or sure- 
 ties upon such bond. 
 
 Sec. 2. That if, upon the statement of the account of any official of 
 the United States, or of any officer disbursing or chargeable with pub- 
 lic money, by the accounting officers of the Treasury, it shall thereby 
 appear that he is indebted to the United States, and suit therefor shall 
 not be instituted within five years after such statement of said account, 
 the sureties on his bond shall not be liable for such indebtedness. 
 
 DepartmentCircularNo. 197, December 1, 1898. ( Vol.2,Treas. Dec, No. 20381.) 
 
appendix. 387 
 
 Chapter 4. 
 
 PENALTIES FOB PEBJUBY— OBSTRUCTING PROCESS— BESISTING OFFICERS— RES- 
 CUING PRISONERS OB PROPERTY— FALSELY ASSUMING TO BE AN OFFICER- 
 BRIBERY— CONSPIRACY— DESTROYING PUBLIC RECORDS— STEALING PUBLIC 
 PROPERTY— BECEITING STOLEN GOVERNMENT PROPERTY— COUNTERFEITING 
 PUBLIC RECORDS, SECURITIES, AND STAMPS— MAKING FALSE CLAIMS, ETC. 
 
 Perjury; penalty for. 
 
 Sec. 5392. Every person who, having taken an oath before a com- 
 petent tribunal, officer, or person, in any case in which a law of the 
 United States authorizes an oath to be administered, that he will testify, 
 declare, depose, or certify truly, or that any written testimony, declara- 
 tion, deposition, or certificate by him subscribed is true, willfully and 
 contrary to such oath states or subscribes any material matter which 
 he does not believe to be true, is guilty of perjury, and shall be pun- 
 ished by a fine of not more than two thousand dollars, and by impris- 
 onment, at hard labor, not more than five years; and shall, moreover, 
 thereafter be incapable of giving testimony in any court of the United 
 States until such time as the judgment against him is reversed. 
 
 Indictment for perjury. (United States v. William K. Smith, 12 Int. Rev. 
 Rec, 135; United States v. McConaughy, 34 Int. Rev. Ree., 80; United States 
 v. Edwards, 43 Fed. Rep., 67. ) 
 
 Powers of notaries public to administer oaths. (United States v. Hall, 131 
 U. S., 50. ) See section 1778. 
 
 The oath must be administered in a proceeding that is valid and regular. 
 It must be authorized by law. The false testimony must be material, and the 
 oath must be administered by one having legal authority to administer it. 
 (See cases cited in United States v. Bedgood, 49 Fed. Rep., 54.) 
 
 Section 5392 is identical with section 42 of the internal-revenue act of June 
 30, 1864. It is under title " Crimes" in the Revised Statutes. 
 
 Obstructing or resisting officer in serving writ; penalty. 
 
 Sec. 5398. Every person who knowingly and willfully obstructs, re- 
 sists, or opposes any officer of the United States in serving, or attempt- 
 ing to serve or execute, any mesne process or warrant, or any rale or 
 order of any court of the United States, or any other legal or judicial 
 writ or process, or assaults, beats, or wounds any officer or other person 
 duly authorized in serving or executing any writ, rule, order, process, 
 or warrant, shall be imprisoned not more than twelve months, and fined 
 not more than three hundred dollars. 
 
 United States v. Terry, 41 Fed. Rep., 771. 
 
 Obstructing internal-revenue officer. (3177, p. 84.) 
 
 Distiller obstructing officer. (§ 3276, p. 165.) 
 
 Deputy marshal an officer under this section. (17 Fed. Rep., 150.) 
 
 Rescue of prisoners ; penalty. 
 
 Sec. 5401. Every person who, by force, sets at liberty or rescues any 
 person who, before conviction, stands committed, for any capital crime 
 against the United States, or who by force sets at liberty or rescues 
 any person committed for or convicted of any offense other than capital, 
 shall be fined not more than five hundred dollars, and imprisoned not 
 more than one year. 
 
 Taking seized property from custody of revenue officer, etc.; penalty. 
 
 Sec. 5446. Every person who dispossesses or rescues, or attempts to 
 dispossess or rescue, any property taken or detained, by any officer or 
 
388 APPENDIX. 
 
 other person under the authority of any revenue law of the United 
 States, or aids or assists therein, shall be imprisoned not more than 
 twelve months, and fined not more than three hundred dollars. 
 
 Kescuing property seized by collector. (§ 3177, p. 84.) 
 Seized property irrepleviable. (§ 934, p. 372.) 
 
 Destroying property to prevent its seizure or destroying seized property. 
 Discharging deadly weapon at person authorized to make searches or seizures. 
 (§ 5447.) 
 
 Falsely assuming to be a Government officer; penalty. 
 
 Sec. 5448. Every person who falsely represents himself to be a reve- 
 nue officer, and, in such assumed character, demands or receives any 
 money or other article of value from any person for any duty or tax 
 due to the United States, or for any violation or pretended violation of 
 any revenue law of the United States, shall be deemed guilty of a fel- 
 ony, and shall be fined five hundred dollars, and imprisoned not less 
 than six months and not more than two years. 
 
 [Sec. 5448a.] Act of April is, 1884 (ss Stat., ii). That every person who, 
 with intent to defraud either the United States or any person, falsely 
 assumes or pretends to be an officer or employe acting under the au- 
 thority of the United States, or any Department, or any officer of the 
 Government thereof, and who shall take upon himself to act as such, 
 or who shall in such pretended character demand or obtain from any 
 person or from the United States, or any Department, or any officer of 
 the Government thereof, any money, paper, document, or other valuable 
 thing, shall be deemed guilty of felony, and shall, on conviction thereof, 
 be punished by a fine of not more than one thousand dollars, or im- 
 prisonment not longer than three years, or both said punishments, in 
 the discretion of the court. 
 
 Bribery; penalty. 
 
 Sec. 5451. Every person who promises, offers, or gives, or causes or 
 procures to be promised, offered, or given, any money or other thing of 
 value, or makes or tenders any contract, undertaking, obligation, gra- 
 tuity, or security for the payment of money, or for the delivery or con- 
 veyance of anything of value, to any officer of the United States, or to 
 any person acting for or on behalf of the United States in any official 
 function, under or by authority of any department or office of the Gov- 
 ernment thereof, or to any officer or person acting for or on behalf of 
 either House of Congress, or of any committee, of either House, or both 
 Houses thereof, with intent to influence his decision or action on any 
 question, matter, cause, or proceeding which may at any time be pend- 
 ing, or which may bylaw be brought before him in his official capacity, 
 or in his place of trust or profit, or with intent to influence him to com- 
 mit or aid in committing, or to collude in, or allow, any fraud, or make 
 opportunity for the commission of any fraud, on the United States, or 
 to induce him to do or omit to do any act in violation of his lawful duty, 
 shall be punished as prescribed in the preceding section. 
 
 The punishment prescribed in the preceding section (5450) is a fine of not 
 more than three times the amount of money or value of the thing offered and 
 imprisonment not more than three years. 
 
 An indictment for offering an internal-revenue officer a bribe to set fire to a 
 distillery situated within the limits of a State is not cognizable by the Federal 
 courts, since there are no common-law offenses against the United States, and 
 section 5451, which makes it a crime to offer to bribe au officer of the United 
 States with intent to influence him to do or omit to do any act in violation of 
 his lawful duty, applies only to acts within the official functions of the 
 officer. (United States r. Gibson (1891), 47 Fed. Rep., 833.) 
 
APPENDIX. 
 
 United States officers accepting bribes ; penalty. 
 
 389 
 
 Sec. 5501. Every officer of the United States, and every person act- 
 ing for or on behalf of the United States, in any official capacity under 
 or by virtue of the authority of any department or office of the Gov- 
 ernment thereof; and every officer or person acting for or on behalf of 
 either House of Congress, or of any committee of either House, or of 
 both Houses thereof, who asks, accepts, or receives any money, or any 
 contract, promise, undertaking, obligation, gratuity, or security for the 
 payment of money, or for the delivery or conveyance of anything of 
 value, with intent to have his decision or action on any question, mat- 
 ter, cause, or proceeding which may, at any time, be pending, or which 
 may be by law brought before h im in his official capacity, or in his place 
 of trust or profit, influenced thereby, shall be punished as prescribed 
 in the preceding section. 
 
 Section 5500 relates to members of Congress receiving bribes, etc., and the 
 penalty is a fine of not more than three times the amount received and impris- 
 onment not more than three years. 
 
 Sec. 5502. Every member, officer, or person, convicted under the 
 provisions of the two preceding sections [5500 and 5501], who holds 
 any place of profit or trust, shall forfeit his office or place; and shall 
 thereafter be forever disqualified from holding any office of honor, trust, 
 or profit under the United States. 
 
 Internal-revenue officer accepting bribes. (§ 3169, p. 70.) 
 District attorney or marshal accepting bribes. (§ 3170, p. 78.1 
 
 Extortion by internal-revenue informers ; penalty. 
 
 Sec. 5184. Every person who shall receive any money or other val- 
 uable thing under a threat of informing, or as a consideration for not 
 informing against any violation of any internal-revenue law, shall, on 
 conviction thereof, be punished by a tine not exceeding two thousand 
 dollars, or by imprisonment not exceeding one year, or both, at the 
 discretion of the court, with costs of prosecution. 
 
 Extortion by officer of the United States. (See § 5481, R. S.) 
 Extortion by internal-revenue officer or agent. (§ 3169, p. 76.) 
 
 Conspiracy to prevent persons from accepting or holding office under United States or to injure 
 an officer in his person or property ; penalty. 
 
 Sec. 5518. If two or more persons in any State or Territory conspire 
 to prevent, by force, intimidation, or threat, any person from accepting 
 or holding any office, trust, or place of confidence under the United 
 States, or from discharging any duties thereof; or to induce by like 
 means any officer of the United States to leave any State, district, or 
 place, where his duties as an officer are required to be performed, or to 
 injure him in his person or property on account of the lawful discharge 
 of the duties of his office, or while engaged in his lawful discharge 
 thereof, or to injure his property so as to molest, interrupt, hinder or 
 impede him in the discharge of his official duties; each of such persons 
 shall be punished by a tine of not less than five hundred nor more than 
 five thousand dollars, or by imprisonment, with or without hard labor, 
 not less than six months nor more than six years, or by both such fine 
 and imprisonment. 
 
 Conspiracy to defraud; penalty. 
 
 SEC. 5440, as amended by act of May 17, 1879 (21 Stat., J). If two or more per- 
 sons conspire either to commit any offense against the United States or 
 
390 APPENDIX. 
 
 to defraud the United States in any manner or for any purpose, and one 
 or more of such parties do any act to effect the object of the conspiracy 
 all the parties to such conspiracy shall be liable to a penalty of not 
 more than ten thousand dollars, or to imprisonment for pot more than 
 two years or to both fine and imprisonment in the discretion of the 
 court. 
 
 This section was originally enacted as part of the internal-revenue act of 
 Jane 30, 1864 (13 Stat., 239), and so remained until the revision ; now it is under 
 the title "Crimes." (See §5600.) 
 
 A conspiracy to defraud the Government, though it may be directed to the 
 revenue as its object, is punishable by the general law against all conspira- 
 cies, and can hardly be said, in any just sense, to arise under the revenue laws. 
 United States v. Hirsch (100 U. S. (10 Otto), 33; 25 Int. Rev. Bee, 375). 
 
 What is conspiracy ? (United States r. Rindskopf et al., 21 Int. Rev. Rec, 326. ) 
 
 Declaration of co-conspirators. (United States v. Wm, McKee, 22 Int. Rev. 
 Rec, 57.) 
 
 Limitation on prosecution under this section. (United States !\ Owen et al., 
 34 Int. Rev. Rec, 3.) 
 
 Historv of the conspiracy to defraud the revenue of the tax on spirits in St. 
 Louis from 1871 to 1875. (United States v. McKee, 3 Dillon, 546; United States 
 r. Babcock, 3 Dillon, 583 ; 22 Int. Rev. Rec, 86.) 
 
 Requisites of indictment for conspiracy to defraud. (United States v. Ulrici, 
 3 Dillon, 532.) 
 
 Officer can not be joined with private persons in an indictment for conspir- 
 acy. (United States v. McDonald, 3 Dillon, 543.) 
 
 Destroying, carrying away, etc., public records ; penalty. 
 
 Sec. 5403. Every person who willfully destroys or attempts to de- 
 stroy, or, with intent to steal or destroy, takes and carries away any 
 record, paper, or proceeding of a court of justice, filed or deposited 
 with any clerk or officer of such court, or any paper, or document, or 
 record filed or deposited in any public office, or with any judicial or 
 public officer, shall, without reference to the value of the record, paper, 
 document, or proceeding so taken, pay a fine of not more than two thou- 
 sand dollars, or suffer imprisonment, at hard labor, not more than three 
 years, or both. 
 
 Destroying records by officer in charge; penalty. 
 
 Sec. 5408. Every officer, having the custody of any record, document, 
 paper, or proceeding specified in section fifty-four hundred and three, 
 who fraudulently takes away, or withdraws, or destroys any such rec- 
 ord, document, paper, or proceeding filed in his office or deposited with 
 him or in his custody, shall pay a fine of not more than two thousand 
 dollars, or suffer imprisonment at hard labor not more than three years, 
 or both; and shall, moreover, forfeit his office and be forever afterward 
 disqualified from holding any office under the Government of the United 
 States. 
 
 Carrying away without authority and unlawfuUy using papers relating to claims, etc.; penalty. 
 
 Sec. 5454. Every person who takes and carries away, without au- 
 thority from the United States, from the place where it has been filed, 
 lodged, or deposited, or where it may for the time being actually be 
 kept by authority of the United States, any certificate, affidavit, deposi- 
 tion, written statement of facts, power of attorney, receipt, voucher, 
 assignment, or other document, record, file, or paper, prepared, fitted, 
 or intended to be used or presented in order to procure the payment of 
 money from or by the United States, or any officer or agent thereof, or 
 the allowance or payment of the whole or any part of any claim, account, 
 
appendix. yyi 
 
 or demand against the United States, whether the same has or has uot 
 already been so used or presented, and whether such claim, account, or 
 demand, or any part thereof, has or has not already been allowed or 
 paid, or who presents or uses or attempts to use any such document, 
 record, file, or paper so taken and carried away in order to procure the 
 payment of any money from or by the United States, or any officer or 
 agent thereof, or the allowance or payment of the whole or any part of 
 any claim, account, or demand against the United States, shall be im- 
 prisoned at hard labor not more than ten years, or fined not more than 
 five thousand dollars. 
 
 Bobbery or larceny of personal property of the United States; penalty. 
 
 Sec. 5456. Every person who robs another of any kind or description 
 of personal property belonging to the United States, or feloniously 
 takes and carries away the same, shall be punished by a fine of not 
 more than five thousand dollars, or by imprisonment at hard labor not 
 less than one nor more than ten years, or by both such fine and impris- 
 onment. 
 
 Embezzling: or stealing public property or receiving and retaining 1 in possession property stolen; 
 
 penalty. 
 
 Sec. 1, act of March s, 1875 (18, Stat., 479). That any person who shall 
 embezzle, steal, or purloin any money, property, record, voucher, or 
 valuable thing whatever, of the moneys, goods, chattels, records, or 
 property of the United States, shall be deemed guilty of felony, and on 
 conviction thereof before the district or circuit court of the United 
 States in the district wherein said offense may have been committed, 
 or into which he shall carry or have in possession (of) said property so 
 embezzled, stolen, or purloined, shall be punished therefor by impris- 
 onment at hard labor in the penitentiary not exceeding five years, or 
 by a fine not exceeding five thousand dollars, or both, at the discretion 
 of the court before which he shall be convicted. 
 
 Sec. 2. That if any person shall receive, conceal, or aid in concealing, 
 or have, or retain in his possession with intent to convert to his own 
 use or gain, any money, property, record, voucher, or valuable thing 
 whatever, of the moneys, goods, chattels, records, or property of the 
 United States, which has theretofore been embezzled, stolen, or pur- 
 loined from the United States by any other person, knowing the same 
 to have been so embezzled, stolen, or purloined, such person shall, on 
 conviction before the circuit or district court of the United States in 
 the district wherein he may have such property, be punished by a fine 
 not exceeding five thousand dollars, or imprisonment at hard labor in 
 the penitentiary not exceeding five years, one or both, at the discretion 
 of the court before which he shall be convicted ; and such receiver may 
 be tried either before or after the conviction of the principal felon, but 
 if the party has been convicted, then the judgment against him shall 
 be conclusive evidence in the prosecution against such receiver that the 
 property of the United States therein described has been embezzled, 
 stolen or purloined. 
 
 Forging, counterfeiting, etc., bid, bond, public record, etc.; penalty. 
 
 Seo. 5418. Every person who falsely makes, alters, forges, or coun- 
 terfeits any bid, proposal, guarantee, official bond, public record, affi- 
 davit, or other writing, for the purpose of defrauding the United States, 
 or utters or publishes as true any such false, forged, altered, or coun- 
 
392 APPENDIX. 
 
 terfeited bid, proposal, guarantee, official bond, public record, affidavit, 
 or other writing, for such purpose, knowing the same to be false, forged, 
 altered, or counterfeited, or transmits to or presents at the office of any 
 officer of the United States any such false, forged, altered or counter- 
 feited bid, proposal, guarantee, official bond, public record, affidavit, 
 or other writing, knowing the same to be false, forged, altered, or coun- 
 terfeited, for such purpose, shall be imprisoned at hard labor for a 
 period not more than ten years, or be fined not more than one thousand 
 dollars, or be punished by both such fine and imprisonment. 
 
 Falsely making, forging, or counterfeiting public records, etc.; penalty. 
 
 Sec. 5479. If any person shall falsely make, alter, forge, or counter- 
 feit, or cause or procure to be falsely made, altered, forged, or counter- 
 feited, or willingly aid, or assist in the false making, altering, forging, 
 or counterfeiting, any bond, bid, proposal, guarantee, security, official 
 bond, public record, affidavit, or other writing for the purpose of de- 
 frauding the United States ; or shall utter or publish as true, or cause 
 to be uttered or published as true, any such false, forged, altered, or 
 counterfeited bond, bid, proposal, guarantee, security, official bond, 
 public record, affidavit, or other writing, for the purpose of defrauding 
 the United States, knowing the same to be false, forged, altered, or 
 counterfeited ; or shall transmit to, or present at, or cause or procure 
 to be transmitted to, or presented at, the office of any officer of the 
 United States, any such false, forged, altered, or counterfeited bond, 
 bid, proposal, guarantee, security, official bond, public record, affidavit, 
 or other writing, knowing the same to be false, forged, altered, or coun- 
 terfeited, for the purpose of defrauding the United States, shall be 
 punishable by a fine of not more than one thousand dollars, or by 
 imprisonment at hard labor for not more than ten years, or by both 
 such punishments. 
 
 Counterfeiting United States securities and stamps; penalty. 
 
 Sec. 5414. Every person who, with intent to defraud, falsely makes, 
 forges, counterfeits, or alters any obligation or security of the United 
 States shall be punished by a fine of not more than five thousand dol- 
 lars and by imprisonment at hard labor not more than fifteen years. 
 
 Sec. 5413. The words "obligation or other security of the United 
 States" shall be held to mean all * * * stamps and other repre- 
 sentatives, of value, of whatever denomination, which have been or 
 may be issued under any act of Congress. 
 
 See also sections 5430, 5431, 5432, 5433, 5434. 
 
 Counterfeit money, act of February 10, 1891. (United States v. Kuhl (1898), 
 85 Fed. Rep., 624.) 
 
 Making or presenting false, fictitious, or fraudulent claims; penalty. 
 
 Sec. 5438. Every person who makes or causes to be made, or presents 
 or causes to be presented, for payment or approval, to or by any person 
 or officer in the civil, military, or naval service of the United States, 
 any claim upon or against the Government of the United States, or any 
 department or officer thereof, knowing such claim to be false, fictitious, 
 or fraudulent, or who, for the purpose of obtaining or aiding to obtain 
 the payment or approval of such claim, makes, uses, or causes to be 
 made or used, any false bill, receipt, voucher, roll, account, claim, cer- 
 tificate, affidavit, or deposition, knowing the same to contain any 
 
APPENDIX. 393 
 
 fraudulent or fictitious statement or entry, or who enters into any 
 agreement, combination, or conspiracy to defraud the Government of 
 the United States, or any department or officer thereof, by obtaining or 
 aiding to obtain the payment or allowance of any false or fraudulent 
 claim, or who, having charge, possession, custody, or control of any 
 money or other public property used or to be used in the military or 
 naval service, who, with intent to defraud the United States or will- 
 fully to conceal such money or other property, delivers or causes to be 
 delivered, to any other person having authority to receive the same, 
 any amount of such money or other property less than that for which 
 he received a certificate or took a receipt, and every person authorized 
 to make or deliver any certificate, voucher, receipt, or other paper cer- 
 tifying the receipt of arms, ammunition, provisions, clothing, or other 
 property so used or to be used, who makes or delivers the same to any 
 other person without a full knowledge of the truth of the facts stated 
 therein, and with intent to defraud the United States, and every person 
 who knowingly purchases or receives in pledge for any obligation or 
 indebtedness from any soldier, officer, sailor, or other person called 
 into or employed in the military or naval service any arms, equipments, 
 ammunition, clothes, military stores, or other public property, such 
 soldier, sailor, officer, or other person not having the lawful right to 
 pledge or sell the same, every person so offending in any of the matters 
 set forth in this section shall be imprisoned at hard labor for not less 
 than one nor more than five years, or fined not less than one thousand 
 nor more than five thousand dollars. 
 
 Chapter 5. 
 
 claims— payment to person in arrears— set-offs-credits— priority of 
 government— appropriations-attorneys before departments— dupli- 
 cate checks— penalty envelopes— telegrams— disposition of useless 
 paper, etc. 
 
 Claims to be adjusted in tlie Treasury Department. 
 
 Sec. 236. All claims and demands whatever by the United States or 
 against them, and all accounts whatever in which the United States 
 are concerned either as debtors or as creditors, shall be settled and 
 adjusted in the Department of the Treasury. 
 
 The doctrine that the United States can not be sued without its consent 
 examined and reaffirmed. (United States r. Lee, 106 U.S., 196; 29 Int. Rev. 
 Rec., 1.) 
 
 A court of claims was created by the act of February 24, 1855 (§ 1049). 
 Cases arising under the revenue laws not within the jurisdiction of the Court 
 of Claims. (Nichols v. United States, 7 Wall., 129.) 
 
 The act of March 3, 1887 (24 Stat., 505), provides for bringing suits against 
 the Government, giving district and circuit courts concurrent jurisdiction 
 with Court of Claims. (United States v. Jones, 131 U. S., 1.) 
 
 The act of March 3, 1883 (22 Stat., 485), "An act to afford assistance and 
 relief to Congress and the Executive Departments in the investigation of 
 claims and demands against the Government," called the " Bowman Act," pro- 
 vides that claims involving controverted questions of fact or law pending in 
 any of the Executive Departments may be transmitted to the Court of Claims. 
 (McClure v. United States, 19 Ct. Clms., 18 ; Smith v. United States, 19 ibid., 
 691.) 
 
 Section 1063, as to head of Department transmitting claims to the Court of 
 Claims. (Hart v. United States, 15 Ct. Clms., 414.) 
 
 Secretary can not legally by departmental order change a practice or course 
 of office prescribed by statute for settlement of accounts. (19 Op. Atty. Gen., 
 177.1 
 
394 APPENDIX. 
 
 Power of Auditor and Comptroller stated. (Waters r. United States, 21 Ct. 
 Clms.,37,38.) 
 
 Any claim made against an Executive Department "involving disputed 
 facta or controverted questions of law, where the amount in controversy 
 exceeds three thousand dollars, or where the decision will affect a class of cases, 
 or furnish a precedent for the future action of any Executive Department in 
 the adjustment of a class of cases, without regard to the amount involved in 
 the particular case, or where any authority, right, privilege, or exemption is 
 claimed or denied under the Constitution of the United States," may be trans- 
 mitted to the Court of Claims by the head of such Department under Revised 
 Statutes, section 1063, for final adjudication, provided such claim be not 
 barred by limitation and be one of which, by reason of its subject-matter and 
 character, that court could take judicial cognizance at the voluntary suit of 
 the claimant. 
 
 Any claim embraced by Bection 1063, without regard to its amount, and 
 whether'the claimant consents or not, may be transmitted under the act of 
 March 3, 1883, to the Court of Claims by the head of the Executive Depart- 
 ment in which it is pending for a report to such Department of facts and 
 conclusions of law for "its guidance and action." 
 
 Any claim embraced by that section may, in the discretion of the Executive 
 Department in which it is pending and with the expressed consent of the 
 plaintiff, be transmitted to the Court of Claims, under the act of March 3, 
 1887, without regard to the amount involved, for a report, merely advisory in 
 its character, of facts or constructions of law. (United States v. New York 
 (1896), 160 U. S., 598.) 
 
 The rule that a final decision upon a knowledge of all the facts made by an 
 officer authorized to decide on claims against the Government is not liable to 
 be reopened and reviewed by his successor in office unless the decision is 
 founded on mistakes in matters of fact arising from errors in calculation, or 
 the absence of material testimony afterwards discovered and produced, is well 
 established. 
 
 Attorney-General Taney said: "For if a final decision, upon a knowledge of 
 all the facts, made by an officer authorized to decide on claims against the 
 Government, is liable to be opened and reviewed by his successor in office, 
 every change in the officer will produce a new hearing of the claim, and the 
 accounts of the Government will always remain open and unsettled." (2 Op. 
 Atty. Gen., 464 ; see also 14 Op. Atty. Gen., 275; 18 Int. Eev. Eec, 28, and cases 
 there cited; also 13 Op. Atty. Gen., 388, 457.) 
 
 No subsequent decision upon a doubtful or controverted question of law, 
 essentially modifying a prevailing rule which was applied to the settlement of 
 an account, would authorize the reopening of it, with a view to a readjustment 
 of it in accordance with such decision. (12 Op. Atty. Gen., 388.) 
 
 A decision in the Court of Claims, while it is not binding, is authority for 
 the head of a Department to reopen a case. (9 Op. Atty. Gen. (Black), 422.) 
 
 The accounting officers of the Treasury are not authorized to reopen accounts 
 for the purpose of correcting decisions upon questions of law subsequently 
 held to be erroneous. (VI Comp. Dec, 91.) 
 
 Not the duty of a head of Department to make estimates for appropriations 
 to pay claims which the law does not provide for. (Pitman et al. v. United 
 States, 20 Ct. Clms., 253.) 
 
 Accounting officers can not revise judgments of court. (O'Grady t\ United 
 States, 22 Wall., 641.) 
 
 Subpoenas to witnesses in matters relating to claims. 
 
 Sec. 184. Any head of a Department or Bureau in which a claim 
 against the United States is properly pending may apply to any judge 
 or clerk of any court of the United States, in any State, District, or 
 Territory, to issue a subpoena for a witness being within the juris- 
 diction of such court, to appear at a time and place in the subpoena 
 stated, before any officer authorized to take depositions to be used in 
 the courts of the United States, there to give full and true answers 
 to such written interrogatories and cross-interrogatories as may be 
 submitted with the application, or to be orally examined and cross- 
 examined upon the subject of such claim. 
 
APPENDIX.. 395 
 
 No payment to person in arrears to the United States. 
 
 Sec. 1766. No money shall be paid to any person for his compensation 
 who is in arrears to the United States, until he has accounted for and 
 paid into the Treasury all sums for which he may be liable. In all cases 
 where the pay or salary of any person is withheld in pursuance of this 
 section, the accounting officers of the Treasury, if required to do so by 
 the party, his agent or attorney, shall report forthwith to the Solicitor 
 of the Treasury the balance due; and the Solicitor shall, within sixty 
 days thereafter, order suit to be commenced against such delinquent 
 and his sureties. 
 
 Set-offs. (Bonnafon's case, 14 Ct. Clms., 484 ; Taggart's case, 17 Ct. Clms., 322 ; 
 28 Int. Rev. Rec, 162; 17 Op. Atty. Gen., 677.) 
 
 Money offered in compromise can not be set off against taxes assessed. 
 (Boughton v. United States, 13 Ct. Clms., 284.) 
 
 Money due to an employee of the Government, and in the hands of a disburs- 
 ing officer, can not be attached by a process issued from a State court. (10 
 Op. Atty. Gen., 120.) 
 
 Deduction of debt due the United States from any judgment recovered or claim allowed. 
 
 Act of March 3, 1875 (18 Stat., 481). 
 
 That when any final judgment recovered against the United States 
 or other claim duly allowed by legal authority, shall be presented to 
 the Secretary of the Treasury for payment, and the plaintiff or claimant 
 therein shall be indebted to the United States in any manner, whether 
 as principal or surety, it shall be the duty of the Secretary to withhold 
 payment of an amount of such judgment or claim equal to the debt thus 
 due to the United States; and if such plaintiff or claimant assents to 
 such set-off, and discharges his judgment or an amount thereof equal 
 to said debt or claim, the Secretary shall execute a discharge of the debt 
 due from the plaintiff to the United States. 
 
 But if such plaintiff, or claimant, denies his indebtedness to the United 
 States, or refuses to consent to the set-off, then the Secretary shall with- 
 hold payment of such further amount of such judgment, or claim, as in 
 his opinion will be sufficient to cover all legal charges and costs in pros- 
 ecuting the debt of the United States to final judgment. 
 
 And if such debt is not already in suit, it shall be the duty of the 
 Secretary to cause legal proceedings to be immediately commenced to 
 enforce the same, and to cause the same to be prosecuted to final judg- 
 ment with all reasonable dispatch. 
 
 And if in such action judgment shall be rendered against the United 
 States, or the amount recovered for debt and costs shall be less than 
 the amount so withheld as before provided, the balance shall then be 
 paid over to such plaintiff by such Secretary with six per cent interest 
 thereon for the time it has been withheld from the plaintiff. 
 
 As to interest, see Stephani's case (26 Int. Eev. Rec, 314), and section 966, 
 p. 368. 
 
 Sanborn's case, decision of First Comptroller. (28 Int. Rev. Rec, 265.) 
 
 Suits of United States against individuals; what credits allowed. 
 
 Sec. 951. In suits brought by the United States against individuals, 
 no claim for a credit shall be admitted, upon trial, except such as appear 
 to have been presented to the accounting officers of the Treasury, for 
 Jheir examination, and to have been by them disallowed, in whole or 
 in part, unless it is proved to the satisfaction of the court that the 
 defendant is, at the time of the trial, in possession of vouchers not 
 
396 APPENDIX. 
 
 before in his power to procure, and that he was prevented from exhib- 
 iting a claim for such credit at the Treasury by absence from the United 
 States or by some unavoidable accident. 
 
 Section 957, p. 368. 
 
 United States v. Kimball (101 U. 8. (11 Otto), 725) ; Western Union Railroad 
 Company v. United States (101 U. S., 543; 26 Int. Rev. Rec, 165). 
 
 Priority of United States in insolrent estates. 
 
 Sec. 3466. Whenever any person indebted to the United States is 
 insolvent, or whenever the estate of any deceased debtor, in the hands 
 of the executors or administrators, is insufficient to pay all the debts 
 due from the deceased, the debts due to the United States shall be first 
 satisfied; and the priority hereby established shall extend as well to 
 cases in which a debtor, not having sufficient property to pay all his 
 debts, makes a voluntary assignment thereof, or in which the estate 
 and effects of an absconding, concealed, or absent debtor are attached 
 by process of law, as to cases in which an act of bankruptcy is com- 
 mitted. 
 
 Lewis, trustee, i. United States. (92 U. S., 618; 22 Int. Rev. Rec, 186.) 
 
 Decision under the repealed bankrupt act. (United States i\ Herron, 20 
 Wall, 251; 19 Int. Rev. Rec., 137.) 
 
 Act of July 1, 1898 (30 Stat., 544-566), to establish a uniform system of bank- 
 ruptcy throughout the United States. 
 
 The right of the United States to priority of payment does not extinguish 
 or supersede a specific lien. (United States v. Duncan, 4 McLean, 607.) 
 
 The right to priority is not a lien upon the debtor's property, but a right to 
 receive payment out of the general estate or funds of the debtor before other 
 claims are satisfied. (United States v. Eggleston, 23 Int. Rev. Rec, 113.) 
 
 Liability of executors, etc., to United States. 
 
 Sec. 3467. Every executor, administrator, or assignee, or other per- 
 son, who pays any debt due by the person or estate from whom or for 
 which he acts, before he satisfies and pays the debts due to the United 
 States from such person or estate, shall become answerable in his own 
 person and estate for the debts so due to the United States, or for so 
 much thereof as may remain due and unpaid. 
 
 See Legacies and distributive shares, section 30, act June 13, 1898, p. 286. 
 Permanent annual appropriations. 
 
 Sec. 3689. There are appropriated, out of any moneys in the Treasury 
 not otherwise appropriated, for the purposes hereinafter specified, such 
 sums as may be necessary for the same respectively; and such appro- 
 priations shall be deemed permanent annual appropriations. 
 
 Refunding moneys erroneously received and covered : 
 To refund moneys received and covered into the Treasury before the 
 payment of legal and just charges against the same. 
 
 Allowances and drawbacks, (internal revenue:) 
 
 Indefinite appropriation to pay allowance or drawback on articles on 
 which any internal duty or tax shall have been paid when said articles 
 are exported under the act of July one, eighteen hundred and sixty- 
 two, chapter one hundred and nineteen [section three thousand four 
 hundred and forty-one]. 
 
 See as to appropriation to pay drawback on tobacco, section 3386, p. 253. No 
 appropriation is made for paying drawback on stills allowable under act of 
 March 1, 1879. 
 
APPENDIX. 397 
 
 Eefunding taxes illegally collected, (internal revenue:) 
 
 To refund and pay back duties erroneously or illegally assessed or 
 collected under the internal-revenue laws. 
 
 Eedemption of stamps, (internal revenue:) 
 
 Of such sum of money as may be necessary to repay the amount or 
 value paid for internal-revenue stamps which may have been spoiled, 
 destroyed, or rendered useless or unfit for the purpose intended, or 
 which through mistake may have been improperly or unnecessarily used. 
 
 Application of moneys appropriated. 
 
 Sec. 3678. All sums appropriated for the various branches of ex- 
 penditure in the public service shall be applied solely to the objects 
 for which they are respectively made, and for no others. 
 
 No expenditures beyond appropriations. 
 
 Sec. 3679. No Department of the Government shall expend, in any 
 one fiscal year, any sum in excess of appropriations made by Congress 
 for that fiscal year r or involve the Government in any contract for the 
 future payment of money in excess of such appropriations. 
 
 By the act of July 7, 1884, deficiency appropriation act (23 Stat., 254), the 
 Secretary of the Treasury is required to report to Congress at the com- 
 mencement of each session amount due claimants upon claims allowed in 
 whole or in part. 
 
 Unauthorized contracts prohibited. 
 
 Sec. 3732. No contract or purchase on behalf of the United States 
 shall be made, unless the same is authorized by law, or is under an 
 appropriation adequate to its fulfillment, except in the War and Navy 
 Departments, for clothing, subsistence, forage, fuel, quarters, or trans- 
 portation, which, however, shall not exceed the necessities of the cur- 
 rent year. 
 
 19 Op. Atty. Gen., 650.. 
 
 Expenditure of balances of appropriations. 
 
 Sec. 3690. All balances of appropriations contained in the annual 
 appropriation bills, and made specifically for the service of any fiscal 
 year, and remaining unexpended at the expiration of such fiscal year, 
 shall only be applied to the payment of expenses properly incurred dur- 
 ing that year, or to the fulfillment of contracts properly made within 
 that year; and balances not needed for such purposes shall be carried 
 to the surplus fund. This section, however, shall not apply to appro- 
 priations known as permanent or indefinite appropriations. 
 
 Unexpended balances of appropriations after two years to be corercd into Treasury. 
 
 [3t>90a.l Sec. 5. Act of June m, 1874 (18 Stat., no). That from and after 
 the first day of July, eighteen hundred and seventy-four, and of each 
 year thereafter, the Secretary of the Treasury shall cause all unex- 
 pended balances of appropriations which shall have remained upon the 
 books of the Treasury for two fiscal years to be carried to the surplus 
 fund and covered into the Treasury : 
 
 Provided, That this provision shall not apply to permanent specific 
 appropriations. * * * 
 
 Funds in the hands of disbursing officers. (15 Op. Atty. Gen., 357.) 
 
398 APPENDIX. 
 
 Assignment of claims void, unless, etc. 
 
 Sec. 3477. All transfers and assignments made of any claim upon 
 the United States, or of any part or share thereof, or interest therein, 
 whether absolute or conditional, and whatever may be the considera- 
 tion therefor, and all powers of attorney, orders, or other authorities 
 for receiving payment of any such claim, or of any part or share thereof, 
 shall be absolutely null and void, unless they are freely made and exe- 
 cuted in the presence of at least two attesting witnesses, after the 
 allowance of such a claim, the ascertainment of the amount due, and 
 the issuing of a warrant for the payment thereof. Such transfers, 
 assignments, and powers of attorney, must recite the warrant for pay- 
 ment, and must be acknowledged by the person making them, before 
 an officer having authority to take acknowledgment of deeds, and shall 
 be certified by the officer; and it must appear by the certificate that 
 the officer, at the time of the acknowledgment, read and fully explained 
 the transfer, assignment, or warrant of attorney to the person acknowl- 
 edging the same. 
 
 United States v, Gillis (95 U. S., 407); Spofford v. Kirk (97 U. S., 484) ; Mo- 
 Knight v. United States (98 U. S., 185); Goodman v. Niblack (102 U. S.. 560; 
 11 Op. Atty. Gen., 520; 16 id., 262) ; Lopez v. United States (35 Int. Rev. Rec., 
 31 ; 17 Op. Atty. Gen., 545). 
 
 Payment to attorney in fact holding unrevoked power of attorney executed 
 prior to allowance of claim good as between the Government and claimant. 
 (Bailey et al. v. United States, 109 U. S., 432; 29 Int. Rev. Rec, 420.) 
 
 This section does not applv to transfers by operation of law (Erwin v. United 
 States, 97 U. S., 392 ; Butler v. Goreley, 146 U. S., 303). 
 
 Indorsement and payment of Treasury warrants. (See Dep. Cir. No. 194, 
 Dec. 26, 1895.) 
 
 Assignment of claims — laws and decisions considered. (VI Comp. Dec, 101.) 
 
 Attorneys before the Treasury Department. 
 Act of July 7, 1884 (23 Stat., 258). — (Extract from the deficiency appropriation act.) 
 
 That the Secretary of the Treasury may prescribe rules and regula- 
 tions governing the recognition of agents, attorneys, or other persons 
 representing claimants before his Department, aud may require of such 
 persons, agents, and attorneys, before being recognized as representa- 
 tives of claimants, that they shall show that they are of good character 
 and in good repute, possessed of the necessary qualifications to enable 
 them to render such claimants valuable service, and otherwise compe- 
 tent to advise and assist such claimants in the presentation of their 
 cases. And such Secretary may, after clue notice and opportunity for 
 hearing, suspend and disbar from further practice before his Depart- 
 ment any such person, agent, or attorney, shown to be incompetent, dis- 
 reputable, or who refuses to comply with the said rules and regulations, 
 or who shall with intent to defraud, in any manner willfully and know- 
 ingly deceive, mislead, or threaten any claimant or prospective claim- 
 ant, by word, circular, letter, or by advertisement. 
 
 Drafts in payment of claims to be delivered to claimant, and not to attor- 
 neys. (32 Int. Rev. Rec, 325.) 
 
 Regulations governing attorneys and agents practicing before the Treasury 
 Department. (Dep. Cir. No. 94, Oct. 14, 1890; 36 Int. Rev. Rec, 327.) 
 
 Duplicate checks authorized. 
 
 Sec. 3646. "Whenever any original check is lost, stolen, or destroyed, 
 disbursing officers and agents of the United States are authorized, after 
 the expiration of six months, and within three years from the date of 
 
APPENDIX. 399 
 
 such check, to issue a duplicate check ; and the Treasurer, assistant 
 treasurers, and designated depositaries of the United States are directed 
 to pay such duplicate checks, upon notice and proof of the loss of the 
 original checks, under such regulations in regard to their issue and 
 payment, and upon the execution of such bonds, with sureties, to indem- 
 nify the United States, as the Secretary of the Treasury shall pre- 
 scribe. This section shall not apply to any check exceeding in amount 
 the sum of one thousand dollars. 
 
 Sec. 3647. In case the disbursing officer or agent by whom such lost, 
 destroyed, or stolen original check was issued, is dead, or no longer in 
 the service of the United States, it shall be the duty of the proper 
 accounting officer, under such regulations as the Secretary of the Treas- 
 ury shall prescribe, to state an account in favor of the owner of such 
 original check for the amount thereof, and to charge such amount to 
 the account of such officer or agent. 
 
 Letters, packages, etc., on Government business sent free— Penalty envelopes. 
 
 SEC. 5. Act of March s, 1S77 {19 Stat., 335). That it shall be lawful to 
 transmit through the mail free of postage any letters, packages, or 
 other matters relating exclusively to the business of the Government 
 of the United States : Provided, That every such letter or package, to 
 entitle it to pass free, shall bear over the words "Official business" an 
 endorsement showing also the name of the Department, and, if from a 
 bureau or office, the names of the Department, and bureau or office, 
 as the case may be, whence transmitted. And if any person shall 
 make use of any such official envelope to avoid the payment of postage 
 on his private letter, package, or other matter in the mail, the person 
 so offending shall be deemed guilty of a misdemeanor, and subject to 
 a fine of three hundred dollars, to be prosecuted in any court of com- 
 petent jurisdiction. 
 
 Sec. 6. That for the purpose of carrying this act into effect, it shall 
 be the duty of each of the Executive Departments of the United States, 
 to provide for itself and its subordinate officers the necessary envel- 
 opes ; and in addition to the endorsement designating the Department 
 in which they are to be used, the penalty for the unlawful use of these 
 envelopes shall be stated thereon. 
 
 15 Op. Atty. Gen., 262; 16 ibid., 455. 
 
 Section 29 of the act of March 3, 1879 (20 Stat., 355), extends the provisions 
 of the above act to all officers of the United States Government, and it is made 
 applicable to all official mail matter transmitted between any.of the officers 
 of the United States, or between any such officer and either of the Executive 
 Departments or officers of the Government, except to pension agents or other 
 officers who receive a fixed allowance for their service, including expenses for 
 postage. Includes United States Commissioners. (17 Op. Atty. Gen., 183.) 
 
 Abuse of official frank. (Circular letter, November 25, 1895; Int. Eev. 
 Eec, 489.) 
 
 Unlawful use of penalty envelopes. (Circular No. 344; 36 Int. Eev. Eec, 
 149; 17 Op. Atty. Gen., 631.) 
 
 SEC. 2. Act of March 3, 1883 (SS2 Stat, 563). * * * And it shall be the 
 duty of the respective Departments to inclose to Senators, Bepresenta- 
 tives, and Delegates in Congress, in all official communications requir- 
 ing answers, or to be forwarded to others penalty envelopes addressed 
 as far as practicable, for forwarding or answering such official corre- 
 spondence. 
 
 Inclosing envelopes with return addresses. (Act of July 5, 1884 (23 Stat., 
 158.) 
 Franking privilege abolished. (Act of January 3, 1873 (17 Stat., 421.) 
 
400 APPENDIX. 
 
 Government to haye priority in transmission of telegrams. 
 
 Sec. 5266. Telegrams between the several Departments of the Gov- 
 ernment and their officers and agents, in their transmission over the 
 lines of any telegraph company to which has been given the right of 
 way, timber, or station lands from the public domain shall have priority 
 over all other business, at such rates as the Postmaster-General shall 
 annually fix. And no part of any appropriation for the several Depart- 
 ments of the Government shall be paid to any company which neglects 
 or refuses to transmit such telegrams in accordance with the provisions 
 of this section. 
 
 Instructions as to the use of the telegraph. (Circular March 21, 1889; 35 
 Int. Rev. Rec, 850 
 
 Official telegraphing. (Dep. Cir. No. 160, Octoher 20, 1893.) 
 
 Concerning the use of telegraph. (Dep. Cir. No. 129, Int. Rev. 500, July 7, 
 1898; Vol 2, Treas. Dec, No. 19649). 
 
 Government rates for telegraphing. (Dep. Cir. 107, August 18, 1899; Vol. 
 2, Treas. Dec, No. 21510. ) 
 
 Telegrams of a personal character addressed to Office of the Commissioner 
 of Internal Revenue must he prepaid. Where a response to such dispatches 
 is required payment therefor must he provided for by the person in interest. 
 (Vol. 1, Treas. Dec. (1898), No. 19221.) 
 
 Disposition of nseless papers. 
 
 [Extract from sundry civil appropriation act of March 2, 1895 (28 Stat., 910).] 
 
 [Par. 7.] That the Act entitled "An Act to authorize and provide 
 for the disposition of useless papers in the Executive Department," 
 approved February sixteenth, eighteen hundred and eighty-nine, be, 
 and the same is hereby, amended so as to include in its provisions 
 any accumulation of files of papers of a like character therein described 
 now or hereafter in the various public buildings under the control of 
 the several Executive Departments of the Government. 
 
 An act to authorize and provide for the disposition of nseless papers in the 
 Executive Departments. Approved February 16, 1889 (25 Stat., 672), (35 Int. 
 Rev. Rec, 62; 1 Sup. R. S., 644). 
 
 Chapter 6. 
 
 OFFICERS, OLERKS, AND EMPLOYEES— EXTRA SERVICES— MOLDING TWO OFFICES- 
 PROHIBITION AS TO BUSINESS— PENALTY FOR PROSECUTING CLAIMS AGAINST 
 T3E GOVERNMENT— PERQUISITES— FEES— POLITICAL CONTRIBUTIONS— PRES- 
 ENTS TO SUPERIORS, ETC. 
 
 President authorized to prescribe regulations. 
 
 Sec. 1753. The President is authorized to prescribe such regulations 
 for the admission of persons into the civil service of the United States 
 as may best promote the efficiency thereof, and ascertain the fitness of 
 each candidate in respect to age, health, character, knowledge, and 
 ability for the branch of service into which he seeks to enter; and for 
 this purpose he may employ suitable persons to conduct such inquiries, 
 and may prescribe their duties, and establish regulations for the con- 
 duct of persons who may receive appointments in the civil service. 
 
 Preference of persons disabled in military or naval service. 
 
 Sec. 1754. Persons honorably discharged from the military or naval 
 service by reason of disability resulting from wounds or sickness in- 
 
APPENDIX. 
 
 401 
 
 curred in the line of duty, shall be preferred for appointments to civil 
 offices, provided they are found to possess the business capacity neces- 
 sary for the proper discharge of the duties of such offices. 
 
 Not repealed by the civil-service act. (§ 7, act Jan. 16, 1883. (22 Stat., 403.) 
 TranBfer of duties and preference of soldiers' and sailors' widows. 
 
 Sec. 3. Act of August is, 1876. (19 Stat., 169.) That whenever, in the judg- 
 ment of the head of any department, the duties assigned to a clerk of 
 one class can be as well performed by a clerk of a lower class or by a 
 female clerk, it shall be lawful for him to diminish the number of 
 clerks of the higher grade and increase the number of the clerks of the 
 lower grade within the limit of the total appropriation for such clerical 
 service : Provided, That in making any reduction of force in any of the 
 executive departments, the head ol such department shall retain those 
 persons who may be equally qualified who have been honorably dis- 
 charged from the military or naval service of the United States, and 
 the widows and orphans of deceased soldiers and sailors. 
 
 Employees to be paid from specific appropriations only -Civil officers, clerks, etc., elsewhere em- 
 ployed not to be detailed for duty in the District of Columbia. 
 
 [Extract from legislative, executive, and judicial appropriation act, approved August 
 
 5, 1882. (22 Stat., 255.)] 
 
 Sec. 4. That no civil officer, clerk, draughtsman, copyist, messenger, 
 assistant messenger, mechanic, watchman, laborer, or other employee 
 shall after the first day of October next be employed in any of the 
 executive departments, or subordinate bureaus or offices thereof at the 
 seat of government, except only at such rates and in such numbers, re- 
 spectively, as may be specifically appropriated for by Congress for such 
 clerical and other personal services for each fiscal year; and no civil 
 officer, clerk, draughtsman, copyist, messenger, assistant messenger, 
 mechanic, watchman, laborer or other employee shall hereafter be em- 
 ployed at the seat of Government in any executive department 'or 
 subordinate bureau or office thereof, or be paid from any appropriation 
 made for contingent expenses, or for any specific or general purpose, 
 unless such employment is authorized and payment therefor specifically 
 provided in the law granting the appropriation, and then only for serv- 
 ices actually rendered in connection with and for the purposes of the 
 appropriation from which payment is made, and at the rate of compen- 
 sation usual and proper for such services, and after the first day of 
 October next, section one hundred and seventy-two of the Eevised 
 Statutes, and all other laws and parts of laws, inconsistent with the 
 provisions of this act, and all laws and parts of laws authorizing the 
 employment of officers, clerks, draughtsmen, copyists, messengers, 
 assistant messengers, mechanics, watchmen, laborersor other employees 
 at a different rate of pay or in excess of the numbers authorized by 
 appropriations made by Congress, be, and they are hereby, repealed; 
 and thereafter all details of civil officers, clerks, or other subordinate 
 employees from places outside of the District of Columbia for duty 
 within the District of Columbia, except temporary details for duty con- 
 nected with their respective offices, be, and are hereby, prohibited; 
 and thereafter all moneys accruing from lapsed salaries or from unused 
 appropriations for salaries, shall be covered into the Treasury: Pro- 
 vided, That the sums herein specifically appropriated for clerical or 
 other force heretofore paid for out of general or specific appropriations 
 may be used by the several heads of departments to pay such force 
 
 10228 26 
 
402 APPENDIX. 
 
 until the said several heads of departments shall have adjusted the 
 said force in accordance with the provisions of this act; and such 
 adjustment shall be effected before October first, eighteen hundred and 
 eighty-two. And in making such adjustment the employees herein 
 provided for shall, as far as may be consistent with the interests of 
 the service, be apportioned among the several States and Territories 
 according to population : Provided, further, That any person performing 
 duty in any capacity as officer, clerk, or otherwise in any department 
 at the date of the passage of this act, who has heretofore been paid 
 from any appropriation made for contingent expenses or for any con- 
 tingent or general purpose, and whose office or place is specifically 
 provided for herein, under the direction of the head of that department 
 may be continued in such office, clerkship, or employment without a 
 new appointment thereto, but shall be charged to the quotas of the sev- 
 eral States and Territories from which they are respectively appointed 
 and nothing herein shall be construed to repeal or modify section one 
 hundred and sixty-six of the Revised Statutes of the United States. 
 
 Sec. 166, R. S., amended by sec. 3, act of May 28, 1896 (29 Stat., 179), allowing 
 temporary detail of clerks. 
 
 It is provided in the same act (22 Stat., 230) that nothing in this section shall 
 be construed to prevent the Commissioner of Internal Revenue from detailing 
 one revenue agent for duty in his office. 
 
 Clerks can not be detailed to examine collectors' offices. (Collins' case, 3 
 Lawrence Dec, 241 ; 29 Int. Rev. Rec, 43.) 
 
 When Congress appropriates a sum " in full compensation" of the salary of a 
 public officer, the incumbent can not recover an additional sum in the Court 
 of Claims, notwithstanding a prior statute fixes the salary at a larger amount 
 than the sum so appropriated. (United States v. Fisher, 109 U. S., 143.) 
 
 No salary for office not authorized. 
 
 Sec. 1760. No money shall be paid from the Treasury to any person 
 acting or assuming to act as an officer, civil, military, or naval, as sal- 
 ary in any office when the office is not authorized by some previously 
 existing law, unless such office is subsequently sanctioned by law. 
 
 Officers prohibited from accepting services where there has been no appropriation made. 
 
 [SEC. 1760fl.] Actof May 1,1884. (S3 Stat., 17.) Urgent deficiency appropriation act. 
 * * * And hereafter no Department or officer of the United States shall 
 accept voluntary service for the Government, or employ personal service 
 in excess of that authorized bylaw except in cases of sudden emergency 
 involving the loss of human life or the destruction of property. 
 
 Public holidays. 
 
 SEC. 993. Revised Statutes relating to District of Columbia. ThefollowingdayS, 
 namely: The first day of January, commonly called New Tear's day; 
 the fourth day of July; the twenty-fifth day of December, commonly 
 called Christmas day; and any day appointed or recommended by the 
 President of the United States as a day of public fast or thanksgiving, 
 shall be holidays within the District. 
 
 ******* 
 
 The 22d of February made a holidav. (Act of January 31, 1879. (20 Stat., 
 
 277.) " V ' 
 
 Inauguration Day made a holiday. (Act of June 18, 1888. (25 Stat., 185.) 
 " Decoration Day " made a holiday. (Act of August 1, 1888. C25 Stat., 353.) 
 The first Monday in September (Labor's Holiday) made a holidav. (Act of 
 
 June 28, 1894.) 
 
 Legal holidays falling on Sunday the next day shall be a holidav. (Act of 
 
 December 20, 1881. (22 Stat., 1.) 
 As to ministerial acts performed on Sunday and holidays see In re Worth- 
 
 ington (23 Int. Rev. Rec, 233). 
 
APPENDIX. 403 
 
 Per diem employees of the Government to receive pay for certain holidays. 
 Joint resolution of January 6, 1885 (23 Stat., 516). 
 
 Resolved, etc., That the employees of the navy-yard, Government 
 Printing Office, Bureau of Printing and Engraving, and all other per 
 diem employees of the Government on duty at Washington, or else- 
 where in the United States, shall be allowed the following holidays, to 
 wit: The first day of January, the twenty- second day of February, the 
 fourth day of July, the twenty-fifth day of December, and such days 
 as may be designated by the President as days for national thanksgiv- 
 ing, and shall receive the same pay as on other days. 
 
 Joint resolution of February 23, 1887 (24 Stat., 644). 
 
 Resolved, etc., That all per diem employees of the Government, on 
 duty at Washington or elsewhere in the United States, shall be allowed 
 the day of each year which is celebrated as "Memorial" or "Decora- 
 tion Day," and the fourth of July of each year, as holiday, and shall 
 receive the same pay as on other days. 
 
 Doable salaries — Compensation for extra services — Extra allowances — Perquisites, etc.— Prohibition. 
 
 Sec. 1763. ~$o person who holds an office, the salary or annual com- 
 pensation attached to which amounts to the sum of two thousand five 
 hundred dollars, shall receive compensation for discharging the duties 
 of any other office, unless expressly authorized by law. 
 
 Talbot's case (10 Ct. Clms., 426). 
 
 The statutes do not prohibit a person from drawing the salaries of two dis- 
 tinct offices which he legitimately holds. (5 Op. Atty. Gen., 765; 6 ibid., 80; 9 
 ibid., 507; 10 ibid., 446; 15 ibid., 306; 16 ibid.,T.) Collins v. United States (15 
 Ct. Clms., 22). 
 
 In construing statutes restraining the Executive from giving full or extra 
 compensation courts have aimed to carry out the legislative intent by giving 
 them sufficient flexibility not to injure the public service and sufficient rigid- 
 ity to prevent Executive abuse. (Landram v. United States (1880), 16 Ct. 
 Clms., 74; 27 Int. Rev. Rec, 80.) 
 
 No person who holds an office the salary or annual compensation attached 
 to which amounts to the sum of two thousand five hundred dollars shall be 
 appointed to or hold any other office to which compensation is attached unless 
 specially heretofore or hereafter specially authorized thereto by law, but this 
 shall not apply to retired officers of the Army or Navy. (See § 2, act of July 
 31, 1894. (28 Stat., 205.) 
 
 Sec. 1764. No allowance or compensation shall be made to any officer 
 or clerk, by reason of the discharge of duties which belong to any 
 other officer or clerk in the same or any other Department; and no 
 allowance or compensation shall be made for any extra services what- 
 ever, which any officer or clerk may be required to perform, unless 
 expressly authorized by law. 
 
 Section 170 prohibits payment to Department clerks for extra services unless 
 authorized by law. 
 
 An agreement by the Secretary of the Interior to pay a clerk in his Depart- 
 ment for services rendered to the Government by labors abroad, the clerk still 
 holding his place and drawing his pay as clerk in the Interior held void. 
 Stansbury v. United States (8 Wall., 33). 
 
 See also disbursing clerk's case (5 Lawrence Dec, 401) ; Wade's case (27 
 Int. Rev. Rec, 16) ; Herndon's claim (26 ibid., 314). 
 
 Sec. 1765. No officer in any branch of the public service, or any other 
 person whose salary, pay, or emoluments are fixed by law or regulations, 
 shall receive any additional pay, extra allowance, or compensation, in 
 any form whatever, for the disbursement of public money, or for any 
 
404 APPENDIX. 
 
 other service or duty whatever, unless the same is authorized by law, 
 and the appropriation therefor explicitly states that it is for such addi- 
 tional pay, extra allowance, or compensation. 
 
 The construction which has been given to these statutes (§§ 1763,1764, 
 1765) is thatthe intent and effect of them is to forbid officers holding one office 
 to receive compensation for the discharge of duties belonging to another, or 
 additional pay, extra allowance, or compensation for such other services or 
 duties where they hold the commission of but a single office, and by virtue of 
 that office, or in addition to the duties of tha' office, have assigned to them the 
 duties of another office. According to the decisions, however, if an officer holds 
 two distinct commissions, and thus two distinct offices, he may receive the 
 salary for each. Converse v. United States, leading case on questions of addi- 
 tional compensation (21 Howard, 463; 15 Op. Atty. Gen., 308, 608). United 
 States v. Brindle (110 U. S., 689). Hartson v. United States (21 Ct. Clms., 451; 
 32 Int. Rev. Rec, 238). In this case the Supreme Court went further than it 
 had gone in any previous decision and held that where a person holds two sepa- 
 rate employments, though not technically offices, he is entitled to the compen- 
 sation of both. Saunders v. United States (120 U. S., 126 ; 33 Int. Rev. Rec, 63) ; 
 Collins case (15 Ct. Clms., 22) ; Whitaker v. United States (27 Ct. Clms., 524; 
 43 Int. Rev. Rec, 193). 
 
 Deputy marshal not an " officer," and can be paid for services in assisting 
 the collector in destroying illicit stills. (Brown's case, 28 Int. Rev. Rec, 19.) 
 
 Deputy collector not an ' ' officer " within the meaning of section 1765. (Lan- 
 dram v. United States, 16 Ct. Clms., 74; 27 Int. Rev. Rec, 80.) 
 
 Officers cannot charge fee for making out bonds. (43 Int. Rev. Rec, 193.) 
 
 [SEC. 1765a.] Sections, act of March 20,1874 (IS Stat., 109); 1 Sup. B.S., 47). That 
 no civil officer of the Government shall hereafter receive any compen- 
 sation or perquisites, directly or indirectly, from the Treasury or prop- 
 erty of the United States beyond his salary or compensation allowed by 
 law: 
 
 Provided, That this shall not be construed to prevent the employment 
 and payment by the Department of Justice of district attorneys as now 
 allowed by law for the performance of services not covered by their 
 salaries or fees. 
 
 This act relates only to " civil officers." It does not extend to the clerk of a 
 supervisor of internal revenue. (Hedrick v. United States, 16 Ct. Clms., 88.) 
 
 Payment of expenses of clerks, officers, etc.. sent away as witnesses. 
 
 Sec. 850. When any clerk or other officer of the United States is sent 
 away from his place of business as a witness for the Government, his 
 necessary expenses, stated in items and sworn to, in going, returning, 
 and attendance on the court, shall be audited and paid; but no mile- 
 age, or other compensation in addition to his salary, shall in any case 
 be allowed. 
 
 Expenses can be taxed in the bill of costs for the travel or attendance of 
 Government clerks. (United States v. Sanborn, 135 U. S., 271; 36 Int. Rev. 
 Rec, 142.) 
 
 Deputy collectors are included under the words "other officer of the United 
 States" according to the ruling of the Department. 
 
 Section 850, as construed by the Department of Justice. (Instructions to 
 United States marshals, attorneys, clerks, and commissioners, January 1, 1899, 
 par. 603-607, pp. 93, 94.) 
 
 No mileage beyond traveling expenses allowed. 
 
 [Extract from the Army appropriation act for the fiscal year ending June 30, 1875. 
 Act of June 16, 1874. (18 Stat., 72.)] 
 
 * * * Provided, That only actual traveling expenses shall be 
 allowed to any person holding employment or appointment under the 
 United States, and all allowances for mileages and transportation in 
 excess of the amount actually paid are hereby declared illegal ; and no 
 
APPENDIX. 405 
 
 credit shall be allowed to any of the disbursing officers of the United 
 States for payment or allowances in violation of this provision. * * * 
 
 The above provision does not apply to district attorneys, marshals, clerks of 
 courts, and their deputies and assistants. (Act February 22, 1875 (18 Stat., 
 334) ; act March 3, 1875, (18 Stat., 452.) 
 
 By the act of June 30, 1876 (19 Stat., 65), so much of the act as applied to 
 Navy officers was repealed and mileage was allowed. 
 
 Army officers allowed mileage. (Act July 24, 1876 (19 Stat., 100.) 
 
 Certain business and emoluments forbidden to clerks in the Treasury Department. 
 
 Sec. 244. Every clerk employed in the Treasury Department who 
 carries on any trade or business in the funds or debts of the United 
 States, or of any State, or in any kind of public property, or who takes 
 or applies to his own use any emolument or gain for negotiating or 
 transacting any business in the Department, shall be deemed guilty of 
 a misdemeanor, and punished by a line of five hundred dollars and 
 removal from office. 
 
 Sections 1788, 1789, pp. 384 and 385. 
 
 Officers and clerks receiving compensation in matters before tlie Departments; penalty. 
 
 Sec. 1782. No Senator, Representative, or Delegate, after his elec- 
 tion and during his continuance in office, and no head of a Depart- 
 ment, or other officer or clerk in the employ of the Government, shall 
 receive or agree to receive any compensation whatever, directly or 
 indirectly, for any services rendered, or to be rendered, to any person, 
 either by himself or another, in relation to any proceeding, contract, 
 claim, controversy, charge, accusation, arrest, or other matter or thing 
 in which the United States is a party, or directly or indirectly inter- 
 ested, before any Department, court-martial, Bureau, officer, or any 
 civil, military, or naval commission whatever. 
 
 Every person offending against this section shall be deemed guilty 
 of a misdemeanor, and shall be imprisoned not more than two years, 
 and fined not more than ten thousand dollars, and shall, moreover, by 
 conviction therefor, be rendered forever thereafter incapable of holding 
 any office of honor, trust, or profit under the Government of the United 
 States. 
 
 Contracts with the Government by executive officers. (14 Op. Atty. Gen., 
 482.) 
 
 Prohibition against officers taking money or other valuable consideration 
 for procuring places or contracts. (§ 1781.) 
 
 Officers and employees of Internal Revenue Bureau prohibited from acting 
 as agents for surety companies. (Vol. 1, Treas. Dec. (1899), No. 21025.) 
 
 Act of February 25, 1897 (29 Stat., 595). To prevent the purchasing of or 
 speculating in claims against the Federal Government by United States 
 officers. 
 
 Officers prosecuting claims against the United States]; penalty. 
 
 Sec. 5498. Every officer of the United States, or person holding any 
 place of trust or profit, or discharging any official function under, or in 
 connection with, any Executive Department of the Government of the 
 United States, or under the Senate or House of Eepresentatives of the 
 United States, who acts as an agent or attorney for prosecuting any 
 claim against the United States, or in any manner, or by any means, 
 otherwise than in discharge of his proper official duties, aids or assists 
 in the prosecution or support of any such claim, or receives any gra- 
 tuity, or any share of or interest in any claim from any claimant against 
 the United States, with intent to aid or assist, or in consideration of 
 
406 APPENDIX. 
 
 having aided or assisted, in the prosecution of such claim, shall pay a 
 fine of not more than five thousand dollars, or suffer imprisonment not 
 more than one year, or both. 
 
 Persons formerly in the Departments not to prosecute claims in them within two years. 
 
 Sec. 190. It shall not be lawful for any person appointed after the 
 first day of June, one thousand eight hundred and seventy-two, as an 
 officer, clerk, or employe in any of the Departments, to act as counsel, 
 attorney, or agent for prosecuting any claim against the United States 
 which was pending in either of said Departments while he was such 
 officer, clerk, or employ^, nor in any manner, nor by any means, to aid 
 in the prosecution of any such claim, within two years next after he 
 shall have ceased to be such officer, clerk, or employed 
 
 See 20 Op. Atty. Gen., 696. 
 
 Restriction on payment for services ; oath to be required. 
 
 Sec. 1790. No officer or clerk whose duty it is to make payments on 
 account of the salary or wages of any officer or person employed in 
 connection with the customs or the internal-revenue service, shall 
 make any payment to any officer or person so employed on account of 
 services rendered, or of salary, unless such officer or person so to be 
 paid has made and subscribed an oath that, during the period for 
 which be is to receive pay, neither he, nor any member of his family, 
 has received, either personally or by the intervention of another party, 
 any money or compensation of any description whatever, nor any 
 promises for the same, either directly or indirectly, for services ren- 
 dered or to be rendered, or acts performed or to be performed, in con- 
 nection with the customs or internal revenue; or has purchased, for 
 like services or acts, from any importer, if affiant is connected with the 
 customs, or manufacturer, if affiant is connected with the internal- 
 revenue service, consignee, agent, or custom-house broker, or other 
 person whomsoever, any merchandise, at less than regular retail market 
 prices therefor. 
 
 Accounts for serrices of clerks, etc., must be verified. 
 
 Sec. 2693. No account for the compensation for services of any clerk, 
 or other person employed in any duties in relation to the collection of 
 the revenue, shall be allowed, until such clerk or other person shall 
 have certified, on oath, that the same services have been performed, 
 that he has received the full sum therein charged to his own use and 
 benefit, and that he has not paid, deposited, or assigned, or contracted 
 to pay, deposit, or assign, any part of such compensation to the use of 
 any other person, or in any other way, directly or indirectly, paid or 
 given, or contracted to pay or give, any reward or compensation for his 
 office or employment, or the emoluments thereof. 
 
 Prohibition of contributions, presents, etc., to official superiors. 
 
 Sec. 1784. No officer, clerk, or employe" in the United States Govern- 
 ment employ shall at any time solicit contributions from other officers, 
 clerks, or employes in the Government service for a gift or present to 
 those in a superior official position; nor shall any such officials or 
 clerical superiors receive any gift or present offered or presented to 
 them as a contribution from persons in Government employ receiving 
 a less salary than themselves; nor shall any officer or clerk make any 
 
APPENDIX. 407 
 
 donation as a gift or present to any official superior. Every person 
 ■who violates this section shall be summarily discharged from the Gov- 
 ernment employ. 
 
 Penalty for officers and employees grring to or receiving from other officers money, etc., for political 
 
 purposes. 
 
 Sec. 6. Act of August 15, 1876 (19 Stat., 169). That all executive officers or 
 employees of the United States not appointed by the President, with 
 the advice and consent of the Senate, are prohibited from requesting, 
 giving to, or receiving from, any other officer or employee of the Gov- 
 ernment any money or property or other thing of value for political 
 purposes; and any such officer or employee who shall offend against the 
 provisions of this section shall be at once discharged from the service 
 of the United States; and he shall also be deemed guilty of a misde- 
 meanor, and on conviction thereof shall be fined in a sum not exceeding 
 five hundred dollars. 
 
 This act not unconstitutional. (United States v. Curtis, 28 Int. Rev. Rec, 
 273; Ex parte Curtis, 106 U. S., 371; 29 Int. Rev. Rec, 18.) 
 
 Members of Congress not included. (17 Op. Atty. Gen., 419.) 
 
 The civil-service act [act of January 16, 1883 (22 Stat., 403)] makes political 
 assessments of Federal officers, clerks, and employees a misdemeanor. The 
 following are the provisions of the law on the subject: 
 
 Sec. 2, par. 2, clause 5. That no person in the public service is for that reason 
 under any obligation to contribute to any political fund, or to render any 
 political service, and that he will not be removed or otherwise prejudiced for 
 refusing to do so. 
 
 Sixth. That no person in said service has any right to use his official authority 
 or influence to coerce the political action of any person or body. 
 
 # * * * * * * 
 
 Sec. 11. That no Senator, or Representative, or Territorial Delegate of the 
 Congress, or Senator, Representative, or Delegate elect, or any officer or 
 employee of either of said Houses, and no executive, judicial, military, or naval 
 officer of the United States, and no clerk or employee of any department, 
 branch, or bureau of the executive, judicial, or military or naval service of 
 the United States, shall, directly or indirectly, solicit or receive, or be in any 
 manner concerned in soliciting or receiving, any assessment, subscription, or 
 contribution for any political purpose whatever, from any officer, clerk, or 
 employee of the United States, or any department, branch, or bureau thereof, 
 or from any person receiving any salary or compensation from moneys derived 
 from the Treasury of the United States. 
 
 Sec. 12. That no person shall, in any room or building occupied in the dis- 
 charge of official duties by any officer or employee of the United States men- 
 tioned in this act, or in any navy-yard, fort, or arsenal, solicit in any manner 
 whatever, or receive any contribution of money or any other thing of value 
 for any political purpose whatever. 
 
 Sec. 13. No officer or employee of the United States mentioned in this act 
 shall discharge or promote, or degrade, or in any manner change the official 
 rank or compensation of any other officer or employee, or promise or threaten 
 so to do, for giving or withholding or neglecting to make any contribution of 
 money or other valuable thing for any political purpose. 
 
 Sec. 14. That no officer, clerk, or other person in the service of the United 
 States shall, directly or indirectly, give or hand over to any other officer, clerk, 
 or person in the service of the United States, or to any Senator or Member of 
 the House of Representatives, or Territorial Delegate, any money or other 
 valuable thing on account of or to be applied to the promotion of any polit- 
 ical oliject whatever. 
 
 Sec. 15. That any person who shall be guilty of violating any provision of 
 the four foregoing sections shall be deemed guilty of a misdemeanor, and 
 shall, on conviction thereof, be punished by a fine not exceeding five thousand 
 dollars, or by imprisonment for a term not exceeding three years, or by such 
 fine and imprisonment both, in the discretion uf the court. 
 
 Official interference in political movements. (Order of President Cleve- 
 land, Dept. Cir. No. 17, Sept. 1, 1886.) 
 
Section. 
 
 Page. 
 
 3220 
 
 103 
 
 3221 
 
 106 
 
 3221 
 
 106 
 
 [3309a] 
 
 191 
 
 INDEX. 
 
 A. 
 
 Abatement of taxes — 
 
 Power of Commissioner as to 
 
 Power of Secretary of Treasury as to 
 
 On distilled spirits destroyed by casualty 
 
 On deficiencies of distillers, etc. , in certain cases 
 
 On spirits lost by leakage, during transportation for 
 
 export __ [33306] 207 
 
 On spirits lost by leakage during transportation to man- 
 ufacturing warehouses _. [34336] 296 
 
 Absence of — 
 
 Commissioner 323 49 
 
 Collectors 3149 65 
 
 Clerks and employees. _ 52, 53 
 
 Persons who fail to make returns required for taxation. . 3173, 3176 80, 83 
 Stamps on tobacco and snuff, evidence of nonpayment 
 
 oftax 3373 247 
 
 Stamps on cigars _ 3398 263 
 
 Stamps on fermented liquors 3352 233 
 
 Stamps on spirits _ _. 3289 173 
 
 Stamps on documents under Schedule A, war-revenue 
 
 law _ 311 
 
 Stamps on articles under Schedule B, war-revenue law 324 
 
 Abstract — 
 
 From tobacco or snuff manufacturer's book 3358 238 
 
 From cigar manufacturer's book 3390 257 
 
 Of collections, etc., to be laid before Congress annually.. 261 55 
 
 Acceptance — 
 
 Stamp tax on . 11 303 
 
 Stamp tax on protest of H 28 323 
 
 A. O.O.fjYltiC\Y— 
 
 Of bill' of exchange, etc., liability _. 11 303 
 
 Accident — 
 
 Unavoidable at distilleries . _ [3309a] , 3310 191, 193 
 
 Stamps lost or destroyed by. 3315 195 
 
 At brewery ...." 3350 232 
 
 Spiritslost by 3221, [33306], [34336] 106,207, 
 
 296 
 
 Instruments not stamped through 13 304 
 
 Accident insurance. (See Insurance.) 
 
 Accounting officers — 
 
 Withholding credits in set-off to debts due United States. 1766 395 
 
 Accounts — 
 
 Separate, for different classes of receipts ... 239 54 
 
 Of officers, etc. , receiving public money, monthly 3622, 3623 378, 380 
 
 Of collectors 3146,3148,3212 62-99 
 
 By collectors of stamps for distilled spirits 3314 194 
 
 By collectors of stamps for fermented liquors. 3341 229 
 
 By collectors of stamps for tobacco and snuff 3369 245 
 
 By collectors of stamps for cigars 3395 261 
 
 By collectors of goods in bond, monthly 3444 339 
 
 To be settled in Treasury Department 236 393 
 
 409 
 
410 INDEX. 
 
 Acts of Congress — Section. Page. 
 
 Relating to internal revenue 15 
 
 Definition of use of certain words in 1-5 58 
 
 Act of March 3, 1833, construction of 3465 350 
 
 Act of August 1, 1888, to regulate the liens of judgments 
 
 and decrees of courts - 367 
 
 Act of August 8, 1888, requiring notice of deficiency in 
 
 accounts of principals to be sent to sureties 386 
 
 Act of June 13, 1898— 
 
 Date of taking effect 51 354 
 
 Laws made applicable 31 354 
 
 Additional clerks __ 53 
 
 Additional tax — 
 
 Fermented liquors, (Act June 13, 1898) 3339 226 
 
 Tobacco, snuff, and cigars [3368a] 242 
 
 Repacked flour not liable 40 282 
 
 Adhesive stamps. (See also Stamps. ) 
 
 Any, may be used on any instrument, paper, etc. , to denote 
 
 tax _ 306 
 
 Canceling of , how to be done 9 301 
 
 Documents must bestamped to be evidence 14 306 
 
 Failure to attach to instrument does not invalidate, when. 16 306 
 
 Failure to attach, when penalty may be remitted. 13 304 
 
 General provisions levying specific stamp taxes in Sched- 
 ules A and B _ 899 
 
 General provisions 299 
 
 How, may be subsequently attached . _ 13 304 
 
 Illegal to record instruments not stamped 15 306 
 
 Issuing, transferring, etc., documents, etc., without 13 304 
 
 Methods for distribution of . 12 303 
 
 On telegraphic messages, when exempt from tax 18 307 
 
 Penalty for failure to cancel 9 301 
 
 Removing from factory, drugs, medicines, perfumery, etc. , 
 
 without _ 22 308 
 
 Removing or detaching _ 21 308 
 
 Reus: ng wrappers that are stamped _ 21 308 
 
 Removing or delivering articles that are not stamped 22 308 
 
 Private designs, provisions for .. ._ _. 9 301 
 
 Provisions concerning also applicable to Schedule B 19 307 
 
 Removal of unstamped articles, penalty 23 309 
 
 Adjournment of sale — 
 
 In case of distraint 3190 91 
 
 Ofrealestate 3197 93 
 
 Administrators. (See Legacies and Distributive shares. ) 
 
 Required to make returns _ 30 286 
 
 When liable for debts due United States 3467 396 
 
 Adulteration — 
 
 Of distilled spirits before tax paid to create fictitious 
 
 proof, penalty 3252 150 
 
 Advertisements — 
 
 Collectors' charges for. 13 64 
 
 Of notice of sale on distraint _ 3190 91 
 
 Of notice of sale of real estate.. ........ 3197 93 
 
 Of notice of sale real estate and personal property, decree 
 
 of court _ _ ___. [3197a] 94 
 
 Of notice of seizure. __ ^[2 3460 346 
 
 Affidavits — 
 
 Falsely making, altering, forging, etc., uttering or pub- 
 lishing as true any false, etc 5418,5479 391 392 
 
 Making or using by any person, of any false, to obtain 
 
 payment of claim against United States 5438 392 
 
 Affixing of stamps to — 
 
 Fermented liquor 3342 229 
 
 Tobacco, snuff, and cigars 3369 245 
 
 Oleomargarine ... _ 8-10 272 
 
 Prepared smoking opium ._ _ 3g 267 
 
 flaying cards _ ...'.'.'.'.". 39 328 
 
 Mixed flour _ 40 ggg 
 
INDEX. 411 
 
 Affixing of Stamps to — Continued. Section. Page. 
 
 Filledcheese 6 277 
 
 Instruments may be prescribed for _ _ _ 3445, 3446 339 
 
 Documents and articles under war-revenue law 31 1 , 327 
 
 Casksof distilled spirits _ 3322 199 
 
 Agents. (See Internal-Revenue Agents.) 
 Agreements — 
 
 Of transfer or sale. (Schedule A) 311 
 
 To sell produce at exchanges, etc 312 
 
 Of charter party __ _. 317 
 
 Renewal _ _ 322 
 
 Hire, use, or rent of lands _ ... . 321 
 
 Alcohol. (See Distilled spirits.) 
 
 Used in arts and medicinal compounds 3297 185 
 
 Definitionof 3248 144 
 
 Quantity of . in proof spirits 3249 144 
 
 Withdrawal of, for scientific purposes 3297 185 
 
 Ale. (See Fermented liquors.) 
 Allowance — 
 
 To collectors _ [3148] 62 
 
 For stamps spoiled, useless, etc _ _ 3426 293 
 
 For distillery apparatus destroyed __ 3332 208 
 
 To brewers of 7-J per cent on sales of stamps 3341 229 
 
 For leakage [3294a, 33306, 34336] 178, 
 
 207, 296 
 Alphabetical list — 
 
 Of special- tax payers to be kept in collector's office 3240 117 
 
 Ancestor, lineal. (See Legacies, etc.) 
 Annual list. (See List. ) 
 Analytical chemist — 
 
 Appointment and compensation of ... __ 50 
 
 Apothecaries — 
 
 Special tax not imposed upon, in certain cases _ _ 3246 131 
 
 Appeals — 
 
 To Commissioner in case of alleged illegal taxes 3220, 3226 103, 109 
 
 In case of collector's refusal to approve distiller's bond . . 3260 155 
 
 From Commissioner's decision under oleomargarine law. 14 274 
 
 Circuit court of appeals . 369 
 
 To Supreme Court.. 699,708,1001,1008 368, 
 
 370, 369 
 Apples — 
 
 Brandy made from, exemptions 3255 151 
 
 Appointments — 
 
 Additional internal-revenue -agents. . . (Act June 13, 1898) 3, 47 66 
 
 Additional clerks 52,284 
 
 Appraisal of — 
 
 Property exempt from distraint ... 3187 90 
 
 Seized distillery, etc., in case of bond given for release. _. 3331 208 
 
 G-oodsseized 3459,3460 346 
 
 Appropriations — 
 
 Permanent annual _ _ _ 3689 396 
 
 Unexpended balances (Act June 20, 1874) [3690a] 397 
 
 No expenditure in excess of 3679 397 
 
 Application of 3678 397 
 
 For detecting frauds [3463a] 349 
 
 For Internal Revenue Office . . . (Act February 24, 1899) _ 50 . 
 
 Temporary service on account of war-revenue act 52, 53 
 
 Collecting internal revenue 53 
 
 For books of reference . 54 
 
 Apricots. (See Special bonded warehouses.) 
 
 Brandy made from, exemptions 3255 151 
 
 Arms— 
 
 For personal use exempt from distraint 3187 90 
 
 Aromatic cachous — 
 
 Stamp tax on 326 
 
 Arrears — 
 
 No money to be paid to persons in arrears to the United 
 
 States --- - 1766 395 
 
412 
 
 INDEX. 
 
 Arrest of — Section. 
 
 Persons operating illicit distillery - . [3281a] 
 
 Offenders against the United States 1014 
 
 Persons in civil actions (Act August 13, 1888) 
 
 Articles, proprietary. (See Medicinal and Proprietary 
 
 Articles. ) 
 Assessments — 
 
 Commissioner may make, in case of neglect to make re- 
 turn (sec. 31, act of June 13, 1898) 3176 
 
 Commissioner to make, of taxes and penalties 3182 
 
 Commissioner within fifteen months of first list may make 
 
 monthly or special list, entering omissions, etc 3182 
 
 Of taxes on property sold under distraint 3191 
 
 On spirits removed without deposit in warehouse 3253 
 
 On spirits in case of excessive loss. . . . . . . 3293 
 
 On distillers for deficiency and excess of materials used . 3309 [3309a] 
 
 For export stamps issued . _ 3314 
 
 On tobacco, snuff, and cigars sold or removed without 
 
 being properly stamped __ 3371 
 
 On brandy from apples, peaches, grapes, pears, pineapples, 
 oranges, apricots, berries, or prunes, removed without 
 compliance with law (Act Mar. 3, 1877, as amended by 
 
 act Oct. 18, 1888) _ 
 
 On oleomargarine removed without being stamped (Act 
 
 Aug. 2, 1886) _ 9 
 
 On filled cheese (Act June 6, 1896) 10 
 
 On playing cards. (Act Aug. 28,1894) 47 
 
 On legacies and distributive shares (Act June 13, 1898) 30 
 
 Onmixed flour (Act June 13, 1898) 41 
 
 Of stamp taxes within two years when article is removed 
 
 without being stamped 3437 
 
 No remission of, when 3220 
 
 No suit to be maintained for restraining 3224 
 
 Against fruit distillers, notice to be given [3309a] 
 
 Former laws made applicable 31 
 
 Assignments of — 
 
 Storekeepers 3154 
 
 Storekeeper-gauger [3153d] 
 
 Gaugers 3156 
 
 Revenue agents __ 3152 
 
 Claims ._ 3477 
 
 Mortgage, lease, or policy of insurance _ _. 
 
 Assistant treasurer — 
 
 To sell stamps 12 
 
 Association — 
 
 Building and loan exempt 17 
 
 Insurance. (See Insurance. ) 
 Attachments — 
 
 Against persons disobeying summons of collector 3175 
 
 Attorney-General — 
 
 To provide counsel 189,364 
 
 Recommendation of, in cases of compromise after suit 3229 
 
 Written permission necessary to discontinuance of prose- 
 cution of distiller under section 3257 _ 3230 
 
 Attorney, power of — 
 
 Stamp tax on. __ 
 
 Exemption 
 
 Attorneys. (See District Attorneys.) 
 
 Officers of United States and persons connected with De- 
 partments acting as ... _. 54.98 
 
 Persons formerly in Departments acting as 190 
 
 Rules concerning (Act July 7, 1884) 
 
 May be disbarred from practicing before Department 
 
 (Act July 7, 1884) . .-. 
 
 Employment of, by heads of Departments forbidden " " 189 
 
 To be provided by Attorney-General 364 
 
 Compensation of ~~~ 365 
 
 Page. 
 170 
 362 
 359 
 
 83, 354 
 85 
 
 85 
 
 91 
 
 150 
 
 174 
 
 190, 191 
 
 194 
 
 246 
 
 214 
 
 272 
 279 
 33° 
 286 
 
 283 
 
 298 
 103 
 108 
 191 
 354 
 
 69 
 66 
 
 398 
 322 
 
 303 
 
 306 
 
 82 
 
 373 
 111 
 
 112 
 
 323 
 323 
 
 405 
 
 406 
 
 373 
 373 
 
 373 
 
INDEX. 413 
 
 Auction. (See SALES.) Section. Page. 
 
 Sale on distraint for taxes 3190,319,7 91,93 
 
 Sale of forfeited boilers, stills, machinery, materials ... _ 3450 342 
 Sale of property forfeited or seized under internal-revenue 
 
 laws 3459,3460 346 
 
 Sale of real estate 3208 97 
 
 Automatic sprinkler — 
 
 Stamp tax on, policy of insurance. . . 320 
 
 Balances of appropriations — 
 
 Unexpended, how to be applied 3690 397 
 
 Unexpended, to be covered into the Treasury after two 
 years _ (Act June 20, 1874) [3690a] 397 
 
 Bank checks- 
 Stamp tax on __ _ 313 
 
 Banks and bankers — 
 
 Definition of (Act June 13, 1898) 3407 333 
 
 Internal-revenue taxes on, other than of national banks . 3407, 3417 333, 337 
 
 Taxes on circulation 3408 333 
 
 Taxes when payable _. _. 3409 334 
 
 Notes used for circulation 3412,3413 335 
 
 Returns by 3414-3416 336,337 
 
 Bankers receiving money on deposit, loan, or for use from 
 public officers unlawfully, guilty of embezzlement ... 5497 383 
 
 Special tax on (Act of June 13, 1898) 2 133 
 
 Special tax on capital and surplus . (Act of June 13, 1898) 2 133 
 
 Savings banks exempted . . . (Act of June 13, 1898 ) 2 133 
 
 Not required to pay special tax as brokers ( Act of June 13, 
 1898 2 135 
 
 Barrels — 
 
 Of fermented liquors, measure of contents 3339 226 
 
 Of fermented liquors, fractional parts of >. 3339 226 
 
 Of fermented liquors, marks on 3349 232 
 
 Beer. (See Fermented Liquors.) 
 
 Beneficial association — 
 
 Exempt from tax on life insurance policy 319 
 
 Berries — 
 
 Grown in United States, wines, etc., made from, exempt 
 fromtax 3328 202 
 
 Berths — 
 
 Stamp tax on, in sleeping cars 28 327 
 
 Bill in chancery — 
 
 To enforce lien of United States on real estate 3207 97 
 
 Bill of exchange — 
 
 Stamp tax on, inland 314 
 
 Stamp tax on, foreign. 314 
 
 Payable in United States, foreign 11 303 
 
 Protest of _ 323 
 
 Acceptanceof 11 303 
 
 Bill of lading — 
 
 Stamp tax on domestic 315 
 
 Stamp tax on foreign 315 
 
 For newspaper packages 315 
 
 Exemption of vessels plying between ports of United 
 States and British North America.. 323 
 
 Bill or memorandum of sale — 
 
 Stamp tax on 312 
 
 Billiard rooms — 
 
 Defined. _ _ (Act of June 13, 1898) 2 139 
 
 Special tax on, proprietors of -. 2 139 
 
 Bitters — 
 
 Stamp tax on 324 
 
 Blanks — 
 
 Commissioner may contract for 321 47 
 
 Blank books — 
 
 Commissioner may contract for 321 47 
 
 Allowance for, to collectors [3148] 62 
 
414 INDEX. 
 
 Board of trade — Section. Page. 
 
 Stamp tax on sale of products on.. . -- 312 
 
 Body politic. (See Legacies and distributive shares.) 
 
 Boilers (distillery) — 
 
 Manufacturer of, to give notice before removing from 
 
 place of manufacture 3265 161 
 
 Not to be set up without permit 3265 161 
 
 N or used for distilling on certain premises . _ 3266 161 
 
 Used in generating steam, etc., in distillery, where may be 
 
 located 3266 161 
 
 Bond- 
 Foreign, liable to stamp tax _ 14 306 
 
 Bottling of spirits in. (See Bottling, etc.) 
 
 Bonds of — 
 
 Collectors 3143 59 
 
 Collectors as disbursing agents .. 3144 61 
 
 Deputy collectors . _ ... [3148] 62 
 
 Officers emploved in the disbursement of public moneys . 3639 381 
 
 Storekeepers... __ 3153 67 
 
 Storekeeper and gauger . _ [3153a] 67 
 
 Gangers _ _ 3156 69 
 
 Distillers.... _._ 3260,3262,3280,3281 155, 
 
 157, 167 
 
 Brewers _ 3336 224 
 
 Manufacturers of — 
 
 Tobacco and snuff _ 3355 236 
 
 Filled cheese 5 277 
 
 Cigars _ 3387 255 
 
 Smoking opium __ 37 267 
 
 Oleomargarine 5 270 
 
 Bonds for exportation of — 
 
 Spirits 3330 204 
 
 Fruit brandy .... 46 218 
 
 Tobacco, snuif, and cigars _ 3385 251 
 
 Tobacco, snuff , and cigars for drawback 3385 251 
 
 Oleomargarine _ 16 274 
 
 Mixedflour _ 44 283 
 
 Playingcards _ 43 330 
 
 Bonds for withdrawal of — 
 
 Alcohol for scientific purposes 3297, [3297a] 185, 186 
 
 Distilled spirits by manufacturers of cordials, etc. [3433a] 296 
 
 Bonds, transportation, for exportation of — 
 
 Spirits __. [3330a] 206 
 
 Tobacco, etc.. __ [3385a] 252 
 
 Bonds for — 
 
 Change of package for exportation ... [3330a] 206 
 
 Warehouses where certain articles are manufactured for 
 
 export __ 3433 295 
 
 Release of distillery 3331 208 
 
 Warehouse. ... 3293 174 
 
 Deposit in special bonded warehouse for fruit brandy 4 211 
 
 Peddler of tobacco .. 3381 249 
 
 Bonds, stamp tax — 
 
 Schedule A _ _ 311 
 
 Original issue of _ 311 
 
 For indemnifying any person, etc 317 
 
 Obligation of the nature of indemnity or legality _ , 320 
 
 Guaranteeing title to real estate __ 320 
 
 Bonds — 
 
 Exemptions, Government and State, etc 17 306 
 
 Penalty for failure to affix stamps _ 311 
 
 For goods seized, in case of, under section 3453 345y 346 
 
 For goods seized, of claimant of, under section 3460 3461 347 
 
 Not required from United States in case of appeal 1001 370 
 
 Sureties on official, to be notified of default of principal . 386 
 
 In suits, original bond may be required 886 385 
 
 Guaranty corporation may be accepted as sole surety . _ 350 
 
 Bonded account — 
 
 To be rendered monthly by collector _ 3444 339 
 
INDEX. 415 
 
 Bonded warehouse. (See Warehouses.) Section. Page. 
 Special, for brandy made from apples, peaches, or grapes 
 
 (see Special Bonded Warehouses) 210 
 
 Cordials, etc., may be manufactured in, for exportation 
 
 without stamps 3433 295 
 
 Books — 
 
 School, exempt from distraint 3187 90 
 
 Of trade, etc. , exempt from distraint 3187 90 
 
 Production of, in suits (Act June 22, 1874) 5 363 
 
 Authenticated copies of .. 882 364 
 
 Books to be kept by — 
 
 Storekeepers 3301,3302 187 
 
 Distillers 3303,3304,3305 188,189 
 
 Eectifiers and wholesale liquor dealers 3318 197 
 
 Brewers.-.. 3337,3338 225,226 
 
 Tobacco and snuff manufacturers . _._ 3358 238 
 
 Filled- cheese manufacturers _ 5 277 
 
 Dealers in leaf tobacco 3360 239 
 
 Cigar manufacturers - _ 3390 257 
 
 Manufacturers of oleomargarine (Act August 2, 1886) 5 270 
 
 Manufacturers of smoking opium 37 267 
 
 Bottling — 
 
 Of fermented liquors 3354 233 
 
 Bottling of distilled spirits in bond (Act of March 3, 1897)— 
 
 Mingling of same spirits 1 219 
 
 Use of bottling room restricted 1 219 
 
 Bottling fruit brandy 1 220 
 
 Bottle stamps... 1 220 
 
 Stamps on cases 1 220 
 
 Brands on cases 1 1 220 
 
 Trade-marks.. 1 220 
 
 Regulations 1-2 220 
 
 Filtering, reducing, etc. , permitted 2 221 
 
 Regauging ._ 2 221 
 
 Inspection, etc., of spirits bottled for export.. _ 3 221 
 
 No drawbacks .. .__.._ 3 221 
 
 Tax to be paid on deficiency 4 221 
 
 Tax to be collected if export cases are opened, changed, 
 
 etc 5 222 
 
 Punishment for reusing stamps, bottles, regulations, etc. 6 222 
 
 Punishment for counterfeiting stamps, etc 7 222 
 
 No exemption from State, etc. , laws 8 222 
 
 Bounty — 
 
 Power of attorney to collect, exempt 323 
 
 Bowling alleys — 
 
 Defined 139 
 
 Special tax on proprietors of. 139 
 
 Brands on packages of — 
 
 Distilled s pirits removed into warehouse 3287 172 
 
 Removed from warehouse, tax paid 3295 184 
 
 Containing not less than 5 gallons 3323 200 
 
 Imported liquor 11 214 
 
 Fermented liquor 3349 232 
 
 Cigar boxes 3397 262 
 
 Manufactured tobacco 3362 240 
 
 Oleomargarine. 6 271 
 
 Filledcheese 6 277 
 
 Mixed flour.. 37,38 281,282 
 
 Brands — 
 
 To be effaced, etc. , at the time of emptying casks 3324 200 
 
 Changing, etc., on casks of spirits. ._ : 3326 201 
 
 On articles sold under distraint and forfeiture, etc 3458 345 
 
 Brandy. (See Distilled Spirits.) 
 
 Made from apples, peaches, grapes, etc. , may be exempted 
 
 from certain provisions 3255 151 
 
 May be deposited in special bonded warehouses (Acts 
 
 March 3, 1877, and October 18, 1888) . _ 2 211 
 
416 
 
 INDEX. 
 
 Breaking up grounds — 
 
 In searching for pipe, etc. , at distillery or rectifying estab- 
 lishment __- 
 
 Brewers — 
 
 Definition of . 
 
 Special tax of 
 
 Carrying on business without payment of special tax 
 
 Discount of 7-J per cent allowed on stamps purchased 
 
 Notice _-_ - -- 
 
 Bond 
 
 Books of, monthly statement, etc ___ 
 
 Entries in books of, verified by oath 
 
 Fraudulently failing to make entry, etc., or making false 
 entry .... .. 
 
 Evasion of tax by 
 
 Neglecting to keep books or refusing to furnish account. 
 
 To obtain stamps and affix same, etc 
 
 Neglecting to affix or cancel stamps, or affixing false, etc. 
 
 Selling, removing, etc., packages without stamp, etc., or 
 with false 
 
 May, on bond, etc., remove beer for export without pay- 
 ment of tax .. 
 
 Drawing from packages without stamp, or with false, etc. , 
 or without defacing _ 
 
 When to stamp liquor removed under permit ... 
 
 May sell or remove liquor becoming sour or damaged 
 
 Selling at retail at brewery 
 
 Monthly statement of sales at brewery 
 
 To brand packages of liquor __ 
 
 Permit to conduct business at another place on account 
 of accident . . 
 
 Unfermented worts, when sold by one to another brewer, 
 how taxed _ 
 
 Bottling on premises of, and bottling fermented liquors 
 from unstamped packages forbidden 
 
 Removal of beer from brewery through pipe or conduit 
 
 for bottling only 3354 as 
 
 Bribery of — 
 
 Internal-revenue officer 
 
 District attorney or marshal 
 
 United States officers ._ _ . 
 
 Broker (Act June 13,1898) — 
 
 Banker not required to pay special tax as 
 
 Definition of _. .. _. 
 
 Brokers, commercial (Act June 13, 1898)— 
 
 Definition of . _ 
 
 Special tax on _ 
 
 Brokers, custom-house (Act June 13, 1898) — 
 
 Definition of _ _ 
 
 Special tax on 
 
 Broker's note — 
 
 Stamp tax on . 
 
 Brother. (See Legacies and distributive shares.) 
 Building and loan associations — 
 
 Cooperative stocks and bonds of, exempt 
 
 Bundles of newspapers — 
 
 But one bill of lading required. __ _ 
 
 Burglary insurance — 
 
 Stamp tax on policy of 
 
 Burden of proof — 
 
 In case of seizure of distilled spirits. _ 
 
 In action for recovery of taxes collected on second assess- 
 ments . _ V 
 
 Business — 
 
 Officers and clerks restricted as to engaging in certain. 244, 
 
 No other, than distilling allowed on distillery premises 
 Butter- 
 Defined (Act August 2, 1886) 
 
 Section, 
 
 Page. 
 
 3278 
 
 166 
 
 3244 
 
 126 
 
 3244 
 
 126 
 
 3242 
 
 119 
 
 [3339a] 
 
 227 
 
 3335 
 
 224 
 
 3336 
 
 224 
 
 3337 
 
 225 
 
 3338 
 
 226 
 
 3340 
 
 228 
 
 3340 
 
 228 
 
 3340 
 
 228 
 
 3342 
 
 229 
 
 3342 
 
 229 
 
 3343 
 
 3344 
 3345 
 3347 
 3348 
 3348 
 3349 
 
 3350 
 
 3351 
 
 3354 
 
 amended 
 
 3169 
 
 3170 
 
 5451,5501 
 
 3333 
 
 3225 
 
 1788, 1789 
 
 3266 
 
 1 
 
 230 
 
 234 
 
 230 
 230 
 231 
 232 
 
 232 
 232 
 
 232 
 
 232 
 
 233 
 
 233 
 
 76 
 
 78 
 
 388, 389 
 
 135 
 135 
 
 136 
 136 
 
 137 
 137 
 
 318 
 
 306 
 
 315 
 
 320 
 
 209 
 
 109 
 
 384, 
 
 385, 405 
 
 161 
 
 269 
 
INDEX. 417 
 
 c. 
 
 Cachous aromatic — Section. Page. 
 
 Stamp tax on. 326 
 
 Cancellation of stamps for — 
 
 Distilled spirits 3322 199 
 
 Fermented liquors _ 3342 229 
 
 Playingcards _ 39 328 
 
 Tobacco and snuff _ _ 3369 245 
 
 Cigars_ 3392 258 
 
 Imitation wines 3328 202 
 
 Opium, for smoking 39 268 
 
 Oleomargarine 8 272 
 
 Filled cheese 9 278 
 
 Mixedflour... _ 40 283 
 
 For taxes under Schedules A and B 9 301 
 
 Cancellation — 
 
 Of permits for fermented liquors _ 3345 230 
 
 Commissioner and Secretary may prescribe means or in- 
 struments for -.- 3445,3446 339 
 
 Of adhesive stamps, penalty for failure 9 301 
 
 Capacity of distillery — 
 
 To be ascertained by survey 3264 160 
 
 Reduction of 3311 193 
 
 Change of - 3259 154 
 
 Eighty per cent of , basis for taxation 3309 190 
 
 Carrier — 
 
 To issue bill of lading 315 
 
 Casks — 
 
 Capacity of, for distilled spirits 3287 172 
 
 Capacity of , for fermented liquors 3339 226 
 
 Serial number of! 3287 172 
 
 To be marked and stamped, etc _ 3287 172 
 
 Spirits drawn into other, to be gauged and branded 3323 300 
 
 Mark, brand, or stamp on, to be effaced at time of empty- 
 ing 3324 200 
 
 Transporting empty, with brand on, etc 3324 S00 
 
 Buying or selling, with inspection marks, after being used. 3325 201 
 
 Fraudulent use of any, having stamp, mark, etc., on 3326 201 
 
 Changing, etc. , marks, stamps, or brands on . _ _ _ 3326 201 
 
 Of imported liquors, when emptied, etc 12 215 
 
 Casualty — 
 
 Destruction of spirits by . . 3221, 3222, 3223, [3309a] , [3330b] , [34336] 106-108, 
 
 191,207, 
 296 
 
 Casualty insurance — 
 
 Stamp tax on 320 
 
 Certificate of — 
 
 Purchase of real estate - 3194 92 
 
 Tobacco peddlers 3383 250 
 
 Tobacco manufacturers 3355 236 
 
 Cigar manufacturers _ 3387 255 
 
 Probable cause of seizure 989 371 
 
 Damage, stamp tax on _ 317 
 
 Deposit with interest, stamp tax on 314 
 
 Deposit, stamp tax on 313 
 
 Documents, marine, stamp tax on... _ 317 
 
 Every description, stamp tax on 317 
 
 Indebtedness, penalty for failure to affix stamp 311 
 
 Indebtedness, tax on sales of 312 
 
 Profits, stamp tax on 317 
 
 Stock, foreign, liable to stamp tax 14 306 
 
 Stock, tax on sale of. 311 
 
 Certificates of deposit — 
 
 To be transmitted to Commissioner 3210 98 
 
 Certified copies — 
 
 Of papers on file in Departments admissible as evidence . 882, 886 364, 385 
 
 Champagne — 
 
 Tax on imitations of 3328 202 
 
 10228 27 
 
418 INDEX. 
 
 Change of package— Section. Page 
 
 Of distalled spirits 3323 200 
 
 Charter party— 
 
 Stamp tax on ""■' 
 
 Checks — 
 
 Duplicates of lost, how procured 3646, 3647 398, 399 
 
 Bank, stamp tax on ... •- 31a 
 
 On protest of -- 6i6 
 
 Chemicals — 
 
 Uncompounded, not taxable 20 d07 
 
 Chemist — 
 
 Appointment of , salary, etc 14 ^74 
 
 Cheroots and cigarettes — 
 
 Held to be cigars (see Cigars) -- 3387 256 
 
 Taxon ..... 3394,3396 259,262 
 
 Stamps on empty boxes to be destroyed 3406 266 
 
 How to be put up and stamped — . . 3392 258 
 
 Imported 3392 258 
 
 Chewing gum — 
 
 Stamp tax on - - - 326 
 
 Chief Clerk— 
 
 Of Internal Revenue Bureau 320 47 
 
 Duties of.. 173,174 49,50 
 
 Chinese — 
 
 Exclusion and registration .. ., _._ 48 
 
 Cigars — 
 
 Cigarettes and cheroots held to be 3387 255 
 
 Rules for inspection of, may be made by Commissioner __ 3396 262 
 
 Dealersin.. ...cl.8 3244 128 
 
 Dealers in, sale of , by 3392 258 
 
 Cigar boxes to be marked or branded 3397 262 
 
 Destruction of tobacco, snuff , and cigars 3369 245 
 
 Empty tobacco or cigar boxes, destruction of stamps on. 3376, 3406 248, 266 
 Stamps, requirements in regard to affixing and canceling, 
 
 etc... 3369,3395 245,261 
 
 Stamps on, when forfeited or sold under distraint 3369 245 
 
 Absence of stamp evidence of nonpayment of tax 3398 263 
 
 Manufactured on shares, commissions, etc 3399 264 
 
 Taxon __ 3394 259 
 
 Additional tax on 3394 as amended 259 
 
 Taxes on, extended to those produced anywhere in the 
 
 UnitedStates 3448 340 
 
 Abandoned, condemned, etc. , may be destroyed . 3369 245 
 
 Peddlers of 3244, cl. 11 3381-3384 129, 
 
 249, 250 
 
 Exportation of _ 3385 251 
 
 Drawback on, exported 3386 253 
 
 How to be packed 3392 258 
 
 Label on boxes . _ . 3393 259 
 
 Imported, internal-revenue tax to be paid in addition to 
 
 duties 3402 265 
 
 Imported, to be stamped and boxed 3402 265 
 
 Dealers in materials used for, to make sworn statement 
 
 when demanded. 3391 258 
 
 Internal-revenue officers not to be interested in manufac- 
 ture of _ 3168 76 
 
 Manufacturers of: 
 
 Definition, statement, bond, records, books, etc 3387,3390 255,257 
 
 Record of, by collectors _. 3389 257 
 
 Keeping up sign 3388 256 
 
 Assessments for deficiencies 3371 246 
 
 Certificates 3387 255 
 
 Returns 3237,3390 115,257 
 
 Special tax on. 141 
 
 Not required to pay tax also as dealer 141 
 
 Penalty for failure to pay special taxes 141 
 
 Penalties and forfeitures: 
 Manufacturers carrying on business in violation of law.. 3400 264 
 For manufacturing cigars without giving bond or obtain- 
 ing certificate _ 3387 256 
 
INDEX. 
 
 41!) 
 
 Cigars — Continued. Section. 
 
 Penalties and forfeitures — Continued. 
 
 For not keeping up sign ._. 3388 
 
 For cigar manufacturer refusing or neglecting to deliver 
 
 inventory, keep the account, or furnish the abstract. . _ 3390 
 
 Cigars not packed as prescribed by law; falsely branding 
 
 or stamping the same \ 3392 
 
 Neglecting to affix required label to cigars or removing 
 
 label therefrom 3393 
 
 Removing cigars without properly boxing, stamping, or 
 branding, using false stamps, and other offenses relat- 
 ing to boxing and stamping cigars (forfeiture) . . . 3397 
 
 Absence of stamp on cigars cause of forfeiture _ 3398 
 
 Frauds in manufacture of cigars on commission or shares 
 
 (forfeiture) . _ _ . . 3399 
 
 Removing or selling cigars unlawfully, making false 
 
 entries, or using false stamps (forfeiture) _ 3400 
 
 Selling cigars falsely represented to have been made and 
 
 tax paid before July 20, 1868 _ 3401 
 
 Customs officer permitting imported cigars to pass out of 
 his custody without payment of internal-revenue tax 
 
 and having stamps affixed, etc ... 3402 
 
 Selling imported cigars not packed and stamped as re- 
 quired by law 3403 
 
 Purchasing cigars not branded or stamped 3404 
 
 Failing to destroy stamps on empty cigar boxes or selling, 
 
 giving away, accepting, or using same fraudulently 3406 
 
 Manufacturers of tobacco or cigars, omitting things re- 
 quired or doing things forbidden, where there is no spe- 
 cific penalty imposed by any other section 3456 
 
 Cigar boxes — 
 
 Stamps on, emptied, to be destroyed _ 3406 
 
 Giving away, accepting, selling, buying, or using empty 
 
 stamped, penalty __ 3406 
 
 Number of cigars in _ 3392 
 
 Labels on cigar boxes. 3393 
 
 Destruction of emptied stamped cigar box 3406 
 
 Cigar dealers — 
 
 Penalty for failure to pay special taxes 
 
 Stock in hand 
 
 Cigar makers — 
 
 To be registered with collector _ 3244 
 
 Collector to issue a certificate as to number 3387 
 
 Cigarettes (see, also, Cigars) — 
 
 Tax on 
 
 Circuit courts. (See United States Circuit and District 
 Courts. ) 
 
 Circuit courts of appeals _ __.__ 
 
 Circulating notes — 
 
 Other than those of national banks, tax on 3412, 
 
 3413, [3413a] 
 Circus — 
 
 Definition of _ 
 
 Circuses — 
 
 Special tax on proprietors of _. 
 
 Cisterns — 
 
 Receiving, in distilleries 3267 
 
 Commissioner may require fastenings to be put on 3270 
 
 Cistern room — 
 
 How constructed _ _ 3267 
 
 Custodyof _. 3267 
 
 Civil-service law ._ 
 
 Claims — ■ 
 
 To be adjusted in Treasury Department 236 
 
 Subpoenas for persons to testify respecting 184 
 
 Officer or person connected with Departments not to act 
 
 as agent, etc. , in prosecuting . _ 5498 . 
 
 Assignment of 3477 
 
 Makingfalse 5438 
 
 Unlawfully using papers relating to 5454 
 
 Page. 
 256 
 257 
 258 
 259 
 
 262 
 263 
 
 264 
 
 264 
 
 264 
 
 265 
 
 266 
 266 
 
 266 
 
 345 
 266 
 
 266 
 
 258 
 259 
 
 266 
 
 141 
 243 
 
 129 
 255 
 
 259 
 
 369 
 335, 336 
 
 138 
 
 138 
 
 162 
 163 
 
 162 
 162 
 407 
 
 393 
 394 
 
 405 
 398 
 392 
 390 
 
323 
 206 
 
 420 INDEX. 
 
 Claims— Continued. section. 
 
 Prosecution of, by persons formerly in Departments . 190 40b 
 
 For credit in suits... .- - 951,957 391,386 
 
 For redemption of stamps 3426 293 
 
 For abatement or refund of taxes. {See Abatement. ) 
 
 For pensions, power of attorney exempt. . . 
 
 Clearance certificate — 
 
 In exportation of spirits --- Loook l 
 
 In exportation of tobacco, etc. [3385a] 252 
 
 Clearance — .. 
 
 Manifest for, stamp tax on. o^ 1 
 
 Clerks of courts — 
 
 To keep indices of judgment records . . . (Act Aug. 1 , 1888) 2 367 
 
 Penalty for failing to deposit moneys 5504 384 
 
 Reports of.. 797 376 
 
 Clerks — 
 
 In Treasury, restriction as to engaging in certain trades 
 
 and business - 244 405 
 
 Preference of soldiers in appointments 1754 400 
 
 Transfer of, duties and preference of soldiers and sol- 
 diers' widows . _ (Act Aug. 15, 1876), 401 
 
 Employment of , regulated (Act Aug. 5, 1882) 401 
 
 Hours of work and absences (Act Mar. 15, 1898) 51 
 
 Voluntary service prohibited (Act May 1,1884) 402 
 
 No allowances for extra services 1764, 1765 403 
 
 Sent away as witnesses, expenses 850 404 
 
 Receiving compensation for services in cases in Depart- 
 ments (penalty) 1782 405 
 
 Acting as attorneys or agents in prosecution of claims 
 
 (penalty) - 5498 4'05 
 
 Number employed in collection of internal revenue not to 
 
 be increased. __ _ 71 
 
 Prohibited from making presents to superiors 1784 406 
 
 Prohibited from giving to or receiving from officers 
 
 money for political purposes _ 1784 407 
 
 After leaving Department prohibited from prosecuting 
 
 claims in them for two years 190 406 
 
 Restriction on payment for services; oath required 1790, 2693 406 
 
 Number employed in Internal -Revenue Office 50 
 
 Temporary - 52 
 
 Coin — 
 
 Gold, reduced in weight by abrasion 3505 99 
 
 Receivable in payment of dues. 3473,3474 99 
 
 Collection districts — 
 
 List of 33 
 
 Number of - 3141,3142 58,59 
 
 Collector to be appointed for each ._ _ 3142 59 
 
 Collections — 
 
 To be paid daily into Treasury _ 3210 98 
 
 Secretary may extend time for payment 3210 98 
 
 Monthly statement of , to be made __ 3212 99 
 
 Collectors of customs ? duties of, relative to — 
 
 Exportations of spirits 3329,3330, 202,204, 
 
 [3330a] 206 
 
 Imported tobacco and snuff 3377 248 
 
 Exportation of tobacco, etc [3385a] 252 
 
 Imported cigars _ 3402 265 
 
 Imported oleomargarine 10 273 
 
 Collectors of customs — 
 
 Certificate of, in case of exportation of tobacco for draw- 
 back ._ 3386 253 
 
 Collectors of internal revenue — 
 
 Appointment of 
 
 Bonds ... 
 
 To act as disbursing agents _ 
 
 Salary and commissions of _ 
 
 Salary and commissions of, none unless confirmed by Sen- 
 ate _ (Act Mar. 1, 1879) 13 64 
 
 Salary and commissions of, nor without certificate of Com- 
 missioner 3147 62 
 
 3142 
 
 59 
 
 3143 
 
 59 
 
 3144 
 
 61 
 
 [3148] 
 
 62 
 
INDEX. 421 
 
 Collectors of Internal Revenue— Continued. Section. Page. 
 
 Adjustment of accounts of 3146,3147 62 
 
 May appoint deputies, etc . [3148] 62 
 
 Responsibility for deputies [3148] 63 
 
 Vacancy in office of _ __ .... 3149 65 
 
 May designate temporary storekeeper 3155 69 
 
 To supervise duties of gaugers 3156 69 
 
 As superintendents of export and drawback . 3161, 3162 72 
 
 Suspensionof [3163a] 73 
 
 To report delinquencies of officers _ 3163 72 
 
 To report violations of law to district attorneys 3164 74 
 
 To see that the laws are executed 3163 72 
 
 May administer oaths. 3165 75 
 
 Not to discharge duties of other collectors 3166 75 
 
 To cause deputies to canvass districts 3172 80 
 
 May summon persons to be examined 3163,3173 72,81 
 
 May enter premises and make list or returns and add 
 
 penalty... 3176,3177 83,84 
 
 May enter in daytime premises where taxable articles are 
 
 kept 3177 84 
 
 May enter distilleries and vinegar establishment, break 
 
 open doors and windows 3276 165 
 
 How to return lists of property of nonresident owners 
 
 liable to taxation 3180 85 
 
 To collect taxes 3183 88 
 
 Prohibited from issuing a receipt in lieu of a stamp 3183 88 
 
 Collections to be paid into the Treasury daily 3210 98 
 
 To give demand notice to pay taxes .. 3184, 3185 88, 89 
 
 To distrain for nonpayment of tax (see Distraint) 3187, 3188 90, 91 
 
 May purchase property sold on distraint for United States. 3192 92 
 
 May seize and sell real estate _ 3196 93 
 
 May seize and sell lands in other district in State 3200 95 
 
 To keep record of sales _. 3203 96 
 
 To record redemption of real estate _ 3204 96 
 
 Transmission of list to district where person liable re- 
 sides or has property, etc 3209 98 
 
 To prosecute for recovery of sums forfeited. 3213 100 
 
 To report collections 3212 99 
 
 Failing to account . _ 3217 102 
 
 To furnish stamps for playing cards and keep supply of 
 
 stamps on hand equal to two months' sale of cards 41 329 
 
 To keep register of manufacturers of playing cards 40 329 
 
 What to be charged and credited with _. 3218 103 
 
 Lists to be transferred to successor.. _ _. 3219 103 
 
 To keep conspicuously in office list of special-tax payers. . 3240 117 
 
 May refuse to approve distiller's bond 3260 155 
 
 PJ an of distillery to be made under direction of 3263 159 
 
 To make survey of distillery 3264 160 
 
 To have charge of keys of distillery locks 3267 162 
 
 To have control of distillery warehouse 3271 163 
 
 To sign distillery- warehouse stamps 3287 172 
 
 To collect tax on spirits in warehouse by distraint in cer- 
 tain cases 3293 175 
 
 To sign tax-paid stamps. 3295 184 
 
 To account for locks and seals 3310 192 
 
 Duties of , in using stamps 3313 194 
 
 Accountability for stamps for distilled spirits '3314 194 
 
 To collect amount due for export stamps 3314 194 
 
 To sign stamps for rectified spirits 3320 199 
 
 To obliterate tax-paid stamps on spirits sold by order of 
 
 court... 3334 210 
 
 To keep on hand two months' supply of stamps for fer- 
 mented liquors; account of stamps sold . 3341 229 
 
 To approve tobacco or snuff manufacturers' bonds 3355 236 
 
 To record and number manufacturers of tobacco and 
 
 snuff _ 3357 238 
 
 May furnish stamps for tobacco, snuff, and cigars sold 
 
 under distraint 3369 245 
 
422 
 
 INDEX. 
 
 Collectors of Internal Revenue — Continued. 
 
 To keep a three months' supply of tobacco and snuff 
 
 stamps _ ._ _.... 
 
 To issue permit for removal of tobacco, snuff, and cigars 
 
 for exportation _ . __. -- 
 
 To keeprecord of and number cigar manufacturers 
 
 To keep on hand two months' supply of cigar stamps 
 
 To keep an account of cigar stamps sold 
 
 To approve bond of manufacturer of oleomargarine 
 
 May remit penalty upon payment of tax on bonds, etc . - _ 
 
 To render bonded account monthly 
 
 To seize property found in possession in violation of rev- 
 enue laws ... ._ - 
 
 Proceedings by, in case of seizure of property of value of 
 
 S500 or less - - 
 
 Duties and liabilities of, as disbursing officers and receiv- 
 ers of public money . . — - 3620- 
 
 Prohibited from engaging in certain business 
 
 Proceedings against delinquent 3317, 3634, 
 
 Suits against, by taxpayers - 
 
 Suits against, by Government, on their bonds - 
 
 Collectors of Internal Revenue, penalties for — 
 
 Divulging operations of manufacturers _ - _ 
 
 Being interested in the manufacture of tobacco, spirits, or 
 
 fermented liquors 
 
 Failing to make reports .. 
 
 Issuing stamps before payment 
 
 Issuing stamps for distilled spirits to other persons than 
 
 as provided by law.. 
 
 Collecting special tax from rectifier within 600 feet of dis- 
 tillery ... . 
 
 Approving bond of distiller before law has been complied 
 
 with 
 
 Neglecting duties, failing to report violations of law, etc. 
 
 Embezzlement 
 
 Colleges — 
 
 Alcohol may be withdrawn from bond by, for scientific 
 
 purposes, without payment of tax .... 
 
 Commercial brokers — 
 
 Definition of 
 
 Special tax on _ 
 
 Commissioner of Internal Revenue — 
 
 Appointment and salary of _ 
 
 General duties of 
 
 To designate a head of division as chief clerk 
 
 To pay for detecting and punishing violations of revenue 
 
 law 
 
 To make detailed statements to Congress of such expendi- 
 tures 
 
 To make detailed statement to Congress of miscellaneous 
 
 expenditures 
 
 To estimate for expenses of collecting, etc _ 
 
 To prescribe amount of collector's bond, etc 
 
 To certify that all reports of collectors have been received. 
 To prescribe notice relative to revoking appointment of 
 
 deputy collectors . _ 
 
 To recommend allowances for collectors and deputy col- 
 lectors. . 
 
 Power to suspend collectors _ 
 
 To notify President when he suspends a collector . _ _ 
 
 To employ agents ... 
 
 To determine compensation of storekeepers 
 
 To assign storekeepers to warehouses 
 
 To transfer storekeepers and gaugers 
 
 To employ chemists and microscopists. (Act Aug. 2, 1886) 
 To decide what substances are taxable as oleomarga- 
 rine (Act Aug. 2, 1886) 
 
 Section. 
 
 Page, 
 
 3369 
 
 245 
 
 3385 
 
 251 
 
 3389 
 
 257 
 
 3395 
 
 261 
 
 3395 
 
 261 
 
 5 
 
 270 
 
 13 
 
 304 
 
 3444 
 
 339 
 
 3453 
 3460 
 
 3297 
 
 319 
 
 321 
 320 
 
 3463 
 
 [3463a] 
 
 [3463a] 
 3671 
 3143 
 3147 
 
 [3148] 
 
 [3148] 
 
 [3163a' 
 
 [3163a 
 
 3152 
 
 3153 
 
 3154 
 
 3163 
 
 14 
 
 14 
 
 343 
 346 
 
 -3639, 3643 
 1788, 1789 
 3625, 3633 
 
 771, 3320 
 3624 
 
 377, 381 
 384, 385 
 
 102, 
 380, 381 
 103, 373 
 
 380 
 
 3167 
 
 75 
 
 3168 
 
 1780, 3169 
 
 [3169a] 
 
 76 
 76, 384 
 
 77 
 
 3316 
 
 196 
 
 3244 
 
 122 
 
 3261 
 
 3169 
 
 5488, 5492 
 
 157 
 
 76 
 
 382 
 
 185 
 
 136 
 136 
 
 47 
 
 47 
 47 
 
 348 
 
 349 
 
 349 
 49 
 59 
 62 
 
 62 
 
 62 
 73 
 73 
 66 
 67 
 68 
 72 
 274 
 
 274 
 
INDEX. 423 
 
 Commissioner of Internal Revenue — Continued. Section. Page. 
 To decide whether substances made in imitation of butter 
 
 are injurious to health (Act Aug. 2, 1886) 14 274 
 
 To prescribe form of return of persons liable to tax . . 3173 80 
 
 To prescribe manner of giving notice that tax is due 3185 89 
 
 May authorize officers to make seizures 3166 75 
 
 To direct proceedings in chancery to enforce lien on real 
 
 estate __. 3207 97 
 
 To dispose of forfeited spirits _ _ 3450 342 
 
 To have charge of and sell real estate acquired under in- 
 ternal-revenue laws. . .__ _ 3208 97 
 
 To authorize proceedings before suit for taxes commenced 3214 100 
 To certifv to Comptroller fact of due diligence by col- 
 lector 3218 103 
 
 May remit and refund taxes erroneously assessed _ _ 3220 103 
 
 May repay to officers money recovered for acts in perform- 
 ance of official duties 3220 103 
 
 May compromise cases, with advice of the Secretary _._ . . 3229 111 
 
 May approve storekeeper's bond 3153 67 
 
 May approve gauger's bond _ _ 3156 69 
 
 May recommend that duties of storekeeper and gauger be 
 
 imposed on one person __ [3153a] 67 
 
 May prescribe gauger's fees __ 3157 70 
 
 May exempt distillers of brandy from apples, etc., from 
 
 certain provisions; also certain small distilleries 3255, [3255a] 151,152 
 
 To prescribe form of distiller's bond .._.. 3260 155 
 
 May accept bonds in lieu of consent of owner of land on 
 
 which distillery is situated _ 3262 157 
 
 May prescribe manner of appraising land on which are 
 
 distillery buildings and apparatus. 3262 157 
 
 To designate officers to make surveys 3264 160 
 
 To prescribe manner of constructing receiving cisterns.. 3267 162 
 
 To provide locks and seals. _. 3267 162 
 
 May require fastenings, locks, or seals 3270 163 
 
 May require change of distilling apparatus 3270 163 
 
 To approve warehouse _ 3271 163 
 
 May discontinue unsafe or unfit warehouse 3272 164 
 
 May require new bond for warehoused spirits 3293 175 
 
 May require bond for additional tax and prescribe rules 
 
 for reentry for deposit and for new bond [3293a] 176 
 
 To prescribe form of distiller's book .... 3303 188 
 
 To prescribe form of storekeeper's book 3302 187 
 
 To prescribe form of rectifier's book __ 3318 197 
 
 To prescribe form of wholesale liquor dealer's book 3318 197 
 
 To prescribe form of distiller's or rectifier's notice 3259 154 
 
 To prescribe form of rectifier's notice of intention to rec- 
 tify [3317a] 197 
 
 To prescribe form of rectifier's return _. . 3317 196 
 
 To prescribe hydrometer and gauging instruments 3249 144 
 
 To prescribe manner of constructing cisterns at distil- 
 leries 3267 162 
 
 To prescribe manner of marking casks removed to ware- 
 house „• _. • ... 3287 172 
 
 To prescribe manner of marking spirits intended for ex- 
 port 3330 204 
 
 Prescribe form of cigar manufacturer's inventory _ 3390 257 
 
 Prescribe form of tobacco manufacturer's inventory 3358 238 
 
 Prescribe form of book to be kept by cigar manufacturers. 3390 257 
 Prescribe form of book to be kept by tobacco manufac- 
 turers 3358 238 
 
 Prescribemannerinwhicholeomargarineshallbebranded. 6 271 
 
 Procure special-tax stamps 3238 116 
 
 Procure stamps for distilled spirits . . . 3312 194 
 
 Procure stamps for compoundliquors, imitation wines, etc, 3328 202 
 
 Procure stamps, etc. , for fermented liquors _ 3341 229 
 
 Allow deduction on stamps to brewers [3339a] 227 
 
424 INDEX. 
 
 Commissioner of Internal Revenue— Continued. Section. Page. 
 Prepare stamps for payment of tax on tobacco and snuff, 
 
 e ^ c ^ _ _ 3369 245 
 
 Prepare stamps for tax on cigars _ 3395 261 
 
 Prepare stamps for opium 39 2b8 
 
 Prepare stamps for playing cards _ -- 39 j?*° 
 
 Prepare stamps under Act of June 13, 1898 85 d " 9 
 
 Playing cards, to prescribe and make imperative on manu- 
 facturer's method of affixing and canceling stamps on. _ 39 3<38 
 Playing cards, to prescribe regulations for removal of, from 
 
 place of manufacture for export . . . . - - 43 330 
 
 Playing cards, to estimate and within two years to assess 
 tax unpaid on, removed by manufacturer without proper 
 
 stamp -- 47 332 
 
 May make change, etc., in stamps and prescribe instru- 
 ments for attaching and canceling, etc. ; also marks and 
 
 labelsfor 3445,3446 339 
 
 May make allowance for stamps spoiled, destroyed, or ren- 
 dered useless. 3426 293 
 
 Commissioner of Internal Revenue to make assessments — 
 
 Of taxes and penalties --- 3176,3182 83,85 
 
 On property sold under distraint — 3191 91 
 
 On spirits removed without deposit in warehouse . . _ 3253 150 
 
 On distilleriesfordeficienciesandexcessofmaterialsused. 3309 190 
 
 For export stamps issued --- 3314 195 
 
 On tobacco, snuff, and cigars removed without being 
 
 stamped.. - 3371 246 
 
 Of stamp taxes within two years --- 3437 298 
 
 On fruit brandy removed without compliance with law 
 
 (sec. 8, Act March 3, 1877) - - 213 
 
 On oleomargarine removed without being stamped (sec. 
 
 9, Act Aug. 2,1886) -- 272 
 
 Commissioner of Internal Revenue to make regulations 
 relative to — 
 
 Gauging and marking spirits 3249 144 
 
 Stamping imported liquors ___ .. - 214 
 
 Stampingandbrandingwholesaleliquordealers'packages. 3323 200 
 
 Allowance for leakage [3330b, 34336] 207,296 
 
 Gauger's returns __.._ __ 3291 174 
 
 Entering spirits for deposit in warehouse . ._ -- 3293 174 
 
 Withdrawal of spirits by manufacturers [3433a] 296 
 
 Use of distillery warehouses by successors [3271a] 164 
 
 Suspensions caused by unavoidable accident . . 3310 192 
 
 Restampingspiritswhenstampshavebeenlostordestroyed 3315 195 
 
 Affixing, canceling, and varnishing stamps on spirits 3322 199 
 
 Stamps for spirits sold on distraint 3334 209 
 
 Special bonded warehouses for fruit brandy. ._ _ 210 
 
 Gauging, marking, and branding fruit brandy 211 
 
 Depositing fruit brandy in warehouse - 211 
 
 Stamping and branding rectified spirits 3320 199 
 
 Stamping and branding packages filled on premises of 
 
 wholesale liquor dealer _ _ _ 3323 200 
 
 Use of wine spirits free of tax by grape-brandy distillers 
 in preparing pure sweet wine, and may allow distiller 
 
 credit for wine spirits thus used 215 
 
 Withdrawal of wine spirits from special bonded warehouse _ _ . 217 
 
 Carrying into effect act relative to fruit brandy 213 
 
 Removal of fermented liquors for storage without stamps. 3345 230 
 
 Purchasingfermentedliquorsfrom one brewer by another. 3349 232 
 
 Transier of business in case of accident to brewery 3350 232 
 
 Sale of unfermented worts.. .« 3351 232 
 
 Manner of canceling brewers' permits 3345 230 
 
 Manner of disposing of and accounting for stamps can- 
 celed for tax on beer removed through pipe or conduit 
 
 forbottling. _ _. 3354 233 
 
 Leaf- tobacco dealers' books _ 3360 239 
 
 Sale of refuse scraps and sweepings 3362 240 
 
 Packing tobacco, snuff, and cigars in wood, metal, paper, 
 
 etc _ 3362 240 
 
INDEX. 425 
 
 Commissioner of Internal-Revenue to make regulations 
 
 relative to — Continued. Section. Page. 
 
 Stamps for tobacco, snuff, and cigars sold under distraint. 3369 245 
 
 Destruction of tobacco, snuff, and cigars 3369 245 
 
 Imported scraps, cuttings, etc ._ 3377 248 
 
 Exportation of tobacco, etc . . 3385, [3385a] 251, 252 
 
 Inspection of cigars, etc. , and collecting tax 3396 262 
 
 Prescribing packages for leaf tobacco as manufactured 
 
 tobacco when retailed by manufacturers 69 236 
 
 Vinegar factories . _ - 171 
 
 Drawback on stills exported 3244 121 
 
 Drawback on tobacco, snuff, and cigars 3386 253 
 
 Drawback on fermented liquors 3441 338 
 
 Manner of affixing and canceling stamps _ . . 3322, 3328, 199, 202, 
 
 3369, 3446 245, 339 
 
 Any alteration of law - 3447 340 
 
 District attorneys and marshals 3215 101 
 
 Providing mode or time of assessing or collecting taxes.. 3447 340 
 
 Returns of persons liable to tax _ _ 3173 80 
 
 To have stamps prepared, to prescribe method of cancel- 
 
 lation.etc.. __ 25 309 
 
 Sale of property purchased by United States under distraint 3192 92 
 
 Fees in cases of distraint ._ __ 3206 97 
 
 Special- tax stamps. ._ 3238 116 
 
 Use of same on railroad trains and steamboats [3233a]. 114 
 
 List of special- tax payers in collector's office 3240 117 
 
 Registry of deaths and removal of persons who have paid 
 
 special tax _ 3241 117 
 
 Carrying oleomargarine law into effect _ 20 275 
 
 Governing manufacturers of smoking opium 39 268 
 
 Exportation of oleomargarine 16 274 
 
 Carrying into effect the provisions relating to the manu- 
 facture and sale of mixed flour _ _ 47 284 
 
 Filledcheese 18 280 
 
 Bottling spirits in bond (Act March 3, 1897) 2 220 
 
 Commissions — 
 
 Of collectors 3147,3148,3314 62,194 
 
 Internal-revenue officer to make statement of 3158 71 
 
 In cases of distraint 3193 92 
 
 Of delinquents accountable for public money 3624 380 
 
 Company — 
 
 Word, as used in reference to corporations 5 58 
 
 Compensation — 
 
 Commissioner 319 47 
 
 Deputy commissioner 322 49 
 
 Solicitor 349 49 
 
 Chemist _ 50 
 
 Heads of division 50 
 
 Clerks - 50 
 
 Collectors [3148] 62 
 
 Deputy collectors. _[3148]3150 62,65 
 
 Revenue agents 3152 66 
 
 Storekeepers 3153 67 
 
 Gaugers _ 3157 70 
 
 District attorneys (Act May 28, 1896) 6,7 375 
 
 Superintendent of exports 3161 72 
 
 N ot allowed counsel except in certain cases 365 373 
 
 Not to be paid for two offices, when, etc 1763 403 
 
 None to officers performing duties of other officers 1764 403 
 
 Nor for extra services 1765 403 
 
 Nor to persons in arrears to United States 1766 395 
 
 Nor to collectors, unless confirmed by Senate, except in 
 
 certain cases [3148] 62 
 
 Nor to certain officers until they take special oath 1790 406 
 
 None for office not authorized 1760 402 
 
 No perquisites allowed [1765a] 404 
 
 No additional, to collectors acting as disbursing agents . . 3144 61 
 
 No increase in salary of certain officers. (Act July 11, 1890) 71 
 
4 26 INDEX. 
 
 Compensation— Continued. Section. Page. 
 Statement of, by internal-revenue officers, when com- 
 posed of fees 3158 71 
 
 Accounts for services of clerks, etc., must be verified 2693 406 
 
 Compound liquors— 
 
 Taxon_. 3338 202 
 
 Compromise — 
 
 Commissioner of Internal Revenue may make, in certain 
 
 cases -- 3229 111 
 
 Of claims and cases after judgment.. _ 3469 372 
 
 By district attorney or marshal (penalty) 3170 78 
 
 Byinternal-revenueofficer except as authorized (penalty). 3169 76 
 
 Comptroller of Treasury — 
 
 To report to Solicitor of Treasury delinquencies of col- 
 lectors in rendering accounts 3217 102 
 
 Commissioner to certify to, as to due diligence of collect- 
 ors - - ---- 3218 103 
 
 To institute suits against collectors 3624 380 
 
 Successor of First Comptroller 61 
 
 Concert halls. (Act June 13, 1898.) 
 
 Special tax on proprietors of 137 
 
 Definition of 137 
 
 Conspiracy — 
 
 Of revenue officers, etc., to defraud 3169 76 
 
 To defraud United States 5440 389 
 
 To prevent persons from accepting office 5518 389 
 
 Continuance — 
 
 Of suits lawful, when 3231 112 
 
 Contract — 
 
 For charter of ship, etc., stamp tax on. _ 317 
 
 For rent of land 321 
 
 Or broker's note . _ _ 318 
 
 Contracts — 
 
 For stamps may be made by Secretary of Treasury ... 25 310 
 
 Unauthorized, prohibited 3732 397 
 
 Contributions — 
 
 For political purposes. 407 
 
 Conversion— 
 
 Of public money 5496 383 
 
 Conveyance — 
 
 Stamp tax on 318 
 
 Cooperative building associations — 
 
 Exempt from certain taxes 17 306 
 
 Cooperative fire insurance companies — 
 
 When exempt _ 320 
 
 Copies. (See Certified Copies.) 
 
 Cordials — 
 
 Stamp tax on _ 324 
 
 Corporations — 
 
 Included in word " persons " _ 3140 57 
 
 Words "company," "association," when used with refer- 
 ence to, embrace successors and assigns 5 58 
 
 Cosmetics — 
 
 Penalty for removing from factory without stamp. . 20 307 
 
 Stamp tax on 326 
 
 Costs— . 
 
 When paid by defendant 974 366 
 
 Recovered in suits to be paid to collectors 3216 101 
 
 United States not subject to, in suits brought upon infor- 
 mation of others than collector, etc 969, 3214 100, 366 
 
 United States to pay, when _ 1001,3220 103,370 
 
 Of seizure before sale _ 3193 92 
 
 Counsel — 
 
 Employment of 189,364 373 
 
 Compensation of _. 365 373 
 
 Counterfeiting — 
 
 Imitation wine or compound liquor stamps 3328 202 
 
 Stamps, etc. , for fermented liquors _ 3346 231 
 
 Adhesive stamps, etc., dies, etc. (act June 13, 1898) 3429 294 
 
 Stamps for spirits bottled in bond 222 
 
INDEX. 427 
 
 Counterfeiting — Continued. Section. Page. 
 
 Stamps for spirits bottled in bond _ 222 
 
 Bid, proposal, guaranty, official bond, public record, etc., 
 
 for purpose of defrauding United States 5418, 5479 391, 392 
 
 Obligations of United States, including stamps 5413, 5414 392 
 
 County — 
 
 Includes parish 2 58 
 
 Courts — 
 
 Unstamped instruments not admissible as evidence in ... 14 306 
 
 Credits. (See Set Off. ) 
 
 Credit, letter of— 
 
 Stamptaxon __ .._ __. _ 314 
 
 Crimes and offenses. (See Penalties.) 
 
 Currants- 
 Grown in the United States, wine made from 3328 202 
 
 Custom-house brokers. (Act June 13, 1898.) 
 
 Definition of 137 
 
 Special tax on 137 
 
 D. 
 
 Damage — 
 
 Certificates of, stamp tax on .. 317 
 
 Dealers — 
 
 Cigar, penalty for failure to pay special taxes 140 
 
 Tobacco, manufacturers not required to pay tax also as 140 
 
 Tobacco, penalty for failure to pay special taxes 141 
 
 Tobacco, special tax on ., _._ .__ 140 
 
 Dealers in leaf tobacco — 
 
 Definition . _ . _ 140 
 
 To sell only to certain specified classes of persons 3244 128 
 
 Render statement of sales 3359,3391 239,258 
 
 Books..... 3360 239 
 
 Dealers in tobacco. (See Tobacco.) 
 
 Dealers in liquors. (See Wholesale and Retail.) 
 
 Death — ■ 
 
 Of person having paid special tax _ 3241 117 
 
 Debentures — 
 
 Foreign, liable to stamp tax ._ 14 306 
 
 Penalty for failure to affix stamp _ _ 311 
 
 Tax on sales of. __ 311 
 
 Debt- 
 Contracted through sale of articles with intent to evade 
 
 tax void 3454 344 
 
 Due United States, to be withheld in paying judgments 
 
 or flowed claims .(Act of March 3, 1875) 395 
 
 Declarations — 
 
 Required from manufacturers under Schedule B _ 23 309 
 
 Deductions — 
 
 On stamps for fermented liquors 3341 338 
 
 Of commissions from delinquents accountable for public 
 
 money 3624 380 
 
 Deed— 
 
 Of real estate sold for taxes 3198,3199 95 
 
 Stamp tax on 318 
 
 Definition of — 
 
 "Banker" (Act June 13, 1898) _. 133 
 
 "Billiard room" 139 
 
 "Bowling alley" 139 
 
 "Broker". _ 135 
 
 "Circus" 138 
 
 " Commercial brokers " ... 136 
 
 "Concert hall" 137 
 
 "Custom-house brokers " 137 
 
 "Exhibition" _ 138 
 
 "Filled cheese" (Act June 6, 1896) 276 
 
 "Mixed flour "... 281 
 
 "Museum" 137 
 
 "Oleomargarine" (Act Aug. 2, 1886) 269 
 
 "Pawnbroker"... (Act June 13, 1898) 136 
 
428 
 
 INDEX. 
 
 Definition of— Continued. Section. Page. 
 
 "Theater" - - I 37 
 
 Definitions — 
 
 Of words as used in Revised Statutes 1-6 58 
 
 Of word "State".... — 3140 57 
 
 Of word "Persons"... --- 3140 58 
 
 Demand notice — 
 
 For taxes _ 3184,3185 88,89 
 
 Dentifrice — 
 
 Stamp tax on -- 326 
 
 Depositories — 
 
 To be designated by the Secretary for the safe-keeping of 
 money.. - - 3211,3620 99-377 
 
 Deputy collector — 
 
 Collector authorized to appoint .3148] 62 
 
 Compensation, bonds, etc... 3148] 62 
 
 Collector responsible for.. __ [3148] 63 
 
 When to act as collector _. 3149 65 
 
 Bond of, available to legal representatives and sureties 
 
 of collector.... 3149 65 
 
 Compensation of , while acting as collector during vacancy 3150 65 
 
 May administer oaths 3165 75 
 
 Not to disclose operations, style, or apparatus of manu- 
 facturers _ _ 3167 75 
 
 To canvass district _ 3172 80 
 
 Duties of, relating to returns 3173 80 
 
 To serve summons 3174 82 
 
 To make returns when... _ 3176 83 
 
 May enter building where articles subject to tax are kept. 3177 84 
 
 Duty of, with respect to taxable property of nonresident. 3180 85 
 To give receipts for all sums collected except in case of 
 
 stamps 3183 88 
 
 May be authorized to levy distraint 3188 91 
 
 To return a statement of sales of land to collector 3203 96 
 
 To transmit notice of distiller or rectifier to collector. . . 3259 154 
 May be designated by collector to make survey of distill- 
 ery _. 3264 160 
 
 Deputy Commissioner of Internal Revenue — 
 
 Appointment of _ 322 49 
 
 Duties of, salary, etc 323 49 
 
 Destruction of — 
 
 Stills... 3332 208 
 
 Tobacco, snuff, and cigars abandoned, condemned, or 
 
 forfeited 3369 245 
 
 Empty cigar boxes with stamps thereon 3406 266 
 
 Empty oleomargarine packages IS' 273 
 
 Spirits _ _ 342 
 
 Spirits by accident 3221 106 
 
 Spirits in process of manufacture __ [3309a] 191 
 
 Public records 5403,5408 390 
 
 Detention — 
 
 Of spirits on suspicion forty-eight hours. 3298 186 
 
 Dies — 
 
 Penalty for forging, counterfeiting, etc 8 301 
 
 Private, provisions for 9 301 
 
 Stamps, etc., provisions concerning, also applicable to 
 
 ScheduleB.. __ _. 19 307 
 
 Disability — 
 
 Of collector _ 3149 65 
 
 Disbursing agents — 
 
 Collectors to act as 3144 61 
 
 Bondsof 3144 61 
 
 Disbursing officers — 
 
 Duties of 3620,3621, 377,378, 
 
 3622, 3623, 3643 380, 381 
 
 Discount — 
 
 On sales of beer stamps _. [3339a] 227 
 
INDEX. 421) 
 
 Discontinuance — Section. Pnge. 
 Of prosecution under section 3257 not allowed except 
 
 under certain conditions .. . 3230 112 
 
 Dispatch, telegraphic — 
 
 Stamp tax on . _ 319 
 
 On company business exempted _ _ 18 307 
 
 On Government business exempted . 18 307 
 
 Distance — 
 
 Between distillery and rectifying establishment 3244, 122,155, 
 
 3259,3266,3280 161,167 
 
 Between vinegar factory and distillery or rectifying house 3282 171 
 Distilled spirits- — 
 
 Definitionof __ 3248 144 
 
 When tax attaches to _ _ 3248 144 
 
 What shall be proof 3249 144 
 
 Inspection, etc. , of _ 3249 144 
 
 Gallon of , as used in sales 3250 145 
 
 Taxon _ 3251 146 
 
 Tax on, to be paid before removal from warehouse 3271 163 
 
 Tax lien on distillery premises, etc 3251 146 
 
 Fractional gallons, how taxed 3251, 146, 
 
 [3251a], 3313 147,194 
 
 Products of distillation containing, to be taxed as _ 3254 151 
 
 Production of, when deemed to have commenced .... 3310 192 
 
 To bedrawnfromreceivingcisternswithinwhattime.etc. 3267 162 
 Drawing off, gauging, marking of casks, and removal of, 
 
 to warehouse _ 3287 172 
 
 Capacity of casks _ _. 3287 172 
 
 Warehouse stamps to be placed on by gauger 3287 172 
 
 Entry for deposit of, in distillery warehouse 3293 .174 
 
 Entry for withdrawal of _ 3294 177 
 
 Special bonded warehouses provided for ... 210 
 
 General bonded warehouses provided for.. _ 181 
 
 Tax-paid stamps to be placed on, before removal from 
 
 warehouse 3295 184 
 
 Not to remain on distillery premises after tax paid 3288 173 
 
 Withdrawal of, from bond for scientific purposes 3297 185 
 
 Allowance for leakage. [3294a, 3330b, 3433b] 178, 
 
 207, 296 
 
 Assessment for deficiencies in production 3309, [3309a] 190, 191 
 
 Assessment of tax on, removed without deposit in ware- 
 house 3253 150 
 
 Capacity tax, 80 per cent 3309 190 
 
 Allowance for loss in warehouse by fire 3221 106 
 
 Abatement or refunding of tax on, destroyed by accidental 
 
 fire.etc 3221,3223, [3309a] 106 
 
 108, 191 
 
 Insurance on spirits lost or destroyed 3223, [3330b] 108, 207 
 
 Used in manufacturing vinegar 3282 170 
 
 Stampsfor.... 3312,3313 194 
 
 Accountability of collectors for stamps for 3314 194 
 
 Restamping of, in certain cases 3315 195 
 
 Gauging and stamping of rectified _. _ 3320 199 
 
 Stamps for rectified 3320 199 
 
 Affixing and cancellation of stamps for. _ _ 3322 199 
 
 Stamps lost or destroyed by accident . 3315 195 
 
 Allowance for stamps spoiled _ 3426 293 
 
 Five-gallon packages require stamps 3289, 3320 173, 199 
 
 Drawn into wholesale liquor dealers' packages containing 
 
 five gallons or more, to be marked and branded .... 3323 200 
 
 Stamps and brands to be effaced from empty casks 3324 200 
 
 Not to be removed at other time than between sunrise and 
 
 sunset 3327 202 
 
 May be withdrawn from warehouse without payment of 
 
 tax for exportation 3330 204 
 
 Withdrawal, free of tax, to be used in the manufacture of 
 
 sugar from sorghum _ [3251b] 147 
 
 Not to be purchased in quantities greater than 20 gallons 
 
 by rectifier or liquor dealer, except, etc 3319 198 
 
430 INDEX. 
 
 Distilled spirits— Continued. Section. Page. 
 
 Burden of proof in case of seizure of .3333 209 
 
 Sold by order of court, etc. , subject to tax 3334 209 
 
 Disposition of forfeited spirits -_ 3450 342 
 
 Stamps on, when sold under distraint 3191, 3458 91, 345 
 
 Officers interested in the production, etc. , of - 3168 76 
 
 Detention of, for forty-eight hours, on suspicion 3298 186 
 
 Manufacture of, not allowed in bonded manufacturing 
 
 warehouse (Act July 24, 1897) 15 297 
 
 Penalties for violations of law relating to: 
 
 Carrying on business of rectifier, dealer, etc., in liquors, 
 manufacturer of stills without payment of special tax . . [3242a] 119 
 
 Adding substances to, to create fictitious proof 3252 150 
 
 Evading tax on spirits — 3256 153 
 
 Distiller defrauding or attempting to defraud United 
 States of tax (see also Forfeitures) 3257 153 
 
 Having in possession still, set up, not registered (see also 
 Forfeitures) ..'.. 3258 154 
 
 Failing to give notice of intention to carry on business by 
 distiller or rectifier.. 3259 154 
 
 Distiller failing to give bond (see also Forfeitures) 3260 155 
 
 Collector approving bond of distiller before law and regu- 
 lations are complied with. 3261 157 
 
 Setting up still without permit (see also Forfeitures). . 3265 161 
 
 Distilling spirits on certain prohibited premises 3266 161 
 
 Breaking locks or unlawfully gaining access to cistern 
 room or building of distillery... 3268 162 
 
 Distiller using pipe not painted, etc., as required by law. 3269 163 
 
 Distiller failing to keep distillery accessible.. . 3275 165 
 
 Not admitting officer, hindering, obstructing officer in 
 entering or examining distillery 3276 165 
 
 Distillers and rectifiers refusing or neglecting to furnish 
 facilities for examination 3277 166 
 
 Distillery, rectifying houses, or wholesale liquor store 
 without sign required; using false signs, working in 
 such distillery, etc 3279 166 
 
 Carrying on business of distiller without giving bond or 
 with intent to defraud (see also Forfeitures) 3281 167 
 
 Violating the provisions of law relative to mash, wort, or 
 vinegar factories (see also Forfeitures) 3282 170 
 
 Distilling between 11 p.m. Saturday and 1 a.m. Monday. 3283 171 
 
 Using material or removing spirits in absence of store- 
 keeper _ 3284 171 
 
 Refusing or neglecting to draw off water from or cleanse 
 worm, tubs, etc., when required _ 3286 172 
 
 Gangers unlawfully employing distillers and others to use 
 their brands or perform any of their duties 3290 174 
 
 Making fraudulent inspection, gauging, etc 3292 174 
 
 Removing spirits on which tax is not paid to place other 
 than distillery warehouse 3296 184 
 
 Removing spirits from warehouse illegally 3296 185 
 
 Using alcohol obtained for scientific purposes other- 
 wise.. _. 3297 185 
 
 Storekeepers and persons in charge of warehouse allow- 
 ing spirits to be removed without order of collector 3300 186 
 
 Distillers failing to keep or produce books, making false 
 entries (see also Forfeitures) . 3305 189 
 
 Carrying on business after giving notice of suspension 
 (see also Forfeitures) 3310 192 
 
 Using false weights and measures or unregistered mate- 
 rials 3306 189 
 
 Breaking or tampering with locks, seals, or fastenings 3311 193 
 
 Officers affixing, canceling, or issuing stamps, except as 
 provided by law 3316 196 
 
 Affixing imitation stamps. [3316a] 196 
 
 Rectifier carrying on business with intent to defraud or • 
 purchasing distilled spirits, knowing the tax has not 
 been paid thereon 3317 196 
 
INDEX. 431 
 
 Distilled spirits — Continued. Section. Page. 
 
 Rectifiers and wholesale liquor dealers neglecting to pro- 
 vide proper books, making false entries or altering 
 entries therein __ . 3318 197 
 
 Failure to make transcripts therefrom ... 3318 197 
 
 Purchasing quantities greater than 20 gallons from one 
 person, etc _ 3319 198 
 
 Failing to efface and obliterate marks, stamps, and brands 
 on casks when spirits are drawn off, transporting, re- 
 ceiving, etc. , the same (see also Forfeitures ) 3324 200 
 
 Buying or selling casks with inspection marks remaining. 3325 201 
 
 Altering stamp, marks, or brands, shifting spirits, etc ... . 3326 201 
 
 Removal of spirits after sunset and before sunrise (see 
 also Forfeitures) _ _. 3327 202 
 
 Shipping spirits under other than name known to the 
 trade (see also Forfeitures) _ __. 3449 341 
 
 Fraudulently claiming allowance of drawback (see also 
 Forfeitures) _._ 3330 204 
 
 Relanding within the United States spirits shipped for 
 exportation (see also Forfeitures) . . 3330 205 
 
 Violating the provisions of the act relative to grape brandy 
 
 (Act Mar. 3, 1877) 11 213 
 
 Failing to obliterate stamp on emptying packages of im- 
 ported spirits (Act Mar. 1, 1879) (see aZso Forfeitures) 12 215 
 
 Purchasing or selling, using, etc., emptied casks of im- 
 ported liquor with stamp and marks thereon 13 215 
 
 Distillers, rectifiers, wholesale liquor dealers, etc., omit- 
 ting things required (see also Forfeitures) 3456 345 
 
 Counterfeiting or fraudulently using stamps for imita- 
 tion wines (see also Forfeitures) ... 3328 202 
 
 Forfeitures for violations of law relating to: 
 
 Distiller defrauding or attempting to defraud United 
 States of tax on spirits 3257 153 
 
 Still set up, not registered 3258 154 
 
 Failing to give bond 3260 155 
 
 Setting up still, boiler, etc. , without obtaining permit or 
 failing to give notice before removal from place of manu- 
 facture . 3265 161 
 
 Receiving, carrying, or delivering spirits to or from dis- 
 tillery, rectifying establishment, or wholesale liquor 
 dealer's store having no sign, delivering grain or other 
 raw material 3279 167 
 
 Carrying on the business of a distiller without having 
 given bond, or with intent to defraud; permitting any 
 building, etc., to be used for egress or ingress to fraudu- 
 lent distillery [3242a,3281] 119,167 
 
 Vinegar containing more than 2 per cent of proof spirits. 3282 171 
 
 Tax-paid spirits remaining on distillery premises 3288 173 
 
 Packages of spirits without marks and stamps required 
 bylaw 3289 173 
 
 Spirits found elsewhere than in a distillery or distillery 
 warehouse, not having been removed therefrom accord- 
 ingtolaw 3299 186 
 
 Casks and packages of adulterated spirits 3252 150 
 
 Distiller making false entries, omitting to keep or produce 
 books 3305 189 
 
 Carrying on the business, etc., after notice of suspension. 3310 193 
 
 Imitation stamps on packages of spirits [3316a] 196 
 
 Absence of mark and brand on packages of spirits _ 3323 200 
 
 Not effacing stamps, marks, and brands at the time of 
 emptying casks ... 3324 200 
 
 Railroad or transportation company transporting, etc., 
 empty stamped casks. 3324 200 
 
 Spirits removed after sunset and before sunrise with horse, 
 cart, boat, or conveyance used .. 3327 202 
 
 Fraudulently claiming drawback on distilled spirits- . 3330 205 
 
 Relanding within the jurisdiction of the United States 
 spirits shipped for exportation _ 3330 206 
 
432 LPTDEX. 
 
 Distilled spirits— Continued. Section. Page. 
 
 Absence of stamps on imitation wines 3328 202 
 
 Forfeiture of fruit brandy found elsewhere than in a dis- 
 tillery or bonded warehouse not having been removed 
 therefrom according to law, or where tax has not been 
 
 paid within three years ( Act March 3, 1877) 9 213 
 
 Packageofimportedliquor not stamped (ActMarch 1,1879) 11 214 
 
 Empty casks with imported stamps, marks, etc. , thereon. 12, 13 215 
 Shipping liquors or wines under other than name known 
 
 tothetrade 3449 341 
 
 Removing or concealing articles with intent to defraud 
 
 Unite! States of taxes 3450 342 
 
 Omitting things required or doing things forbidden , where , 
 there is no specific penalty or punishment elsewhere im- 
 posed . 3456 345 
 
 Distiller — 
 
 Definition of .... 3247 143 
 
 Of brandy from apples, peaches, grapes, etc., may be ex- 
 empted from certain provisions - - 3255 151 
 
 To be notified of proposed assessments, when. . [3309a] 191 
 
 Whose distillery has a daily capacity of 30 gallons or less 
 
 may be exempted from certain provisions [3255a] 152 
 
 Evading tax 3256,3257 153 
 
 Notice of intention to carry on business . . . - 3259 154 
 
 Bond to be given _ 3260 155 
 
 Bond not to be approved until law, etc., complied with.. 3261 157 
 Must be owner in fee of land on which distillery is situ- 
 ated, or have written consent, etc 3262 157 
 
 Not to use still, boiler, etc., for distilling in certain places. 3266 161 
 
 Not keeping pipes properly painted 3269 163 
 
 To furnish keys to gates of distillery 3275 165 
 
 Hindering officers from entering distillery. 3276 165 
 
 To furnish facilities for examination of distillery 3277 166 
 
 Not to do business until law is complied with 3280 167 
 
 Nor to distill within 600 feet of rectifying establishment. 3244,3259, 122, 155, 
 
 3266,3280 161,167 
 
 Nor within 600 feet of a vinegar establishment 3282 170 
 
 To enter spirits for deposit in warehouse on first day of 
 
 each month, etc 3293 174 
 
 To give bond for tax on spirits in warehouse _ 3293 174 
 
 May withdraw spirits from warehouse on application 3294 177 
 
 Books _ 3303,3304 188 
 
 Returns. 3307,3308 189,190 
 
 To pay tax on 80 per cent of producing capacity 3309 190 
 
 Notice of suspension of work by _ . 3310 192 
 
 Resumption of work by 3310 193 
 
 Notice of intention to reduce capacity 3311 193 
 
 Penalty and forfeiture for doing things forbidden when 
 
 no specific penalty is imposed by any other section 3456 345 
 
 Distillery — 
 
 Tax,lienon 3251 146 
 
 Distilling apparatus set up to be registered 3258 154 
 
 Plan. 3263 159 
 
 Survey 3264 160 
 
 Producing capacity of, to be ascertained __ 3264 160 
 
 Not to be in dwelling house or where liquors are retailed, 
 
 etc _ 3266 161 
 
 Nor within 600 feet of vinegar establishment 3282 170 
 
 Nor within 600 feet of rectifying establishment 3244, 3259, 122, 155, 
 
 3266, 3280 161, 167 
 
 Receiving cisterns in 3267 162 
 
 Breaking locks and seals of 3268 162 
 
 Furnaces, tubs, doublers, worm tanks, and pipes. 3269 163 
 
 Commissioner may order changes of apparatus, etc 3270 163 
 
 Storekeeper to have charge of ......_. _•___ 3273 165 
 
 Height of walls, keys, etc., and always kept accessible to 
 
 officers 3275 165 
 
 Officer may enter and examine 3276 165 
 
INDEX. 433 
 
 Distillery — Continued. ' Section. Page. 
 Officer may break open doors or windows, or through 
 
 walls ... _ ___ 3276 166 
 
 Facilities for examination of, to be furnished officers 3277 166 
 
 Officers may break up ground, etc. , to search for hidden 
 
 pipes. 3278 166 
 
 Sign _ _ 3279 166 
 
 Illicit _ [3281a] 3332 170,208 
 
 Mash, wort, and vinegar ... 3282 170 
 
 No distilling Sundays, etc 3283 171 
 
 Materials not to be used or spirits removed in absence of 
 
 storekeeper _ _ 3284 171 
 
 Emptying fermenting tubs _ 3285 171 
 
 Drawing off water, cleansing worm tubs, etc 3286 172 
 
 Spirits not to remain on premises of, after tax paid 3288 173 
 
 Record of operations at, to be kept by storekeeper 3302 187 
 
 Assessment of deficiency tax to be lien on 3309 190 
 
 Suspension of work at...- 3310 192 
 
 Resumption of work at... 3310 192 
 
 Reduction of capacity of ._ _ 3311 193 
 
 How released before judgment 3331 208 
 
 To be destroyed in certain cases 3332 208 
 
 Distillery warehouses. (See Warehouses.) 
 
 For storage of spirits before payment of tax 3271 163 
 
 To be in charge of storekeeper _ 3271 163 
 
 In case of change of ownership ._ [3271a] 164 
 
 May be discontinued by Commissioner.. _ 3272 164 
 
 Storekeepers under direction of collectors to have charge of 3273 165 
 
 Custody of 3274 165 
 
 Spirits drawn from receiving cistern to be directly re- 
 
 movedinto 3267,3287 162,172 
 
 Stamp.formof 3287 172 
 
 Entry tor deposit in 3293 174 
 
 Bond for payment of tax _ 3293 174 
 
 Entry for withdrawal from 3294 177 
 
 Transfer of spirits from, to manufacturing warehouse. _ _ [3433a] 295 
 
 Withdrawal of alcohol from, for scientific purposes. . . 3297 [3297a] 185, 186 
 
 Distraint — 
 
 For taxes, proceedings under 3187-3190 90,91 
 
 Proceedings for seizure and sale of real estate for taxes. 
 (See Real Estate. ) 
 
 Disposition of proceeds of sale under 3191, 3193-3195 91, 92 
 
 Taxes on property sold under 3191 91 
 
 Property sold under, may be purchased for United States 3192 92 
 
 . Goods to be restored on payment of tax 3193 92 
 
 Case of stock sold ._ 3194 92 
 
 Property not divisible, whole may be sold 3195 92 
 
 Successive seizures of different property may be made on 3205 96 
 
 Fees and charges in case of 3206 97 
 
 Sale of spirits under.... _ 3334,3458 209,345 
 
 Sale of tobacco, snuff, and cigars under, stamps, etc. , for . 3369, 3458 245, 345 
 Warrant of, against delinquent collectors and other pub- 
 lic officers --.- 3217,3625 102,380 
 
 Distribution — 
 
 Of adhesive stamps 12 303 
 
 Distributive shares. (See Legacies and distributive 
 shares. ) 
 
 District attorneys — 
 
 Regulations respecting, to be made by Commissioner — 3215 101 
 
 Compensation (Act May 28, 1896). 6,7 375 
 
 To approve warrants in internal-revenue cases 375 
 
 Duty to appear for officers in suits _ 771 373 
 
 Duty to prosecute for fines, etc - 771,838 74,373,374 
 
 Duty to make reports to Commissioner 774, 838 74, 374 
 
 Accepting gift, etc. , for settlement of violation of internal- 
 revenue laws, penalty --- 3170 78 
 
 Report of, in compromise of claims and cases after judg- 
 ment... , , 3469 372 
 
 10228 28 
 
434 index. 
 
 District courts— Section. Page. 
 
 Jurisdiction of ._ - -.- -- 3213,563 100,357 
 
 Districts. (See Collection Districts. ) 
 
 Diligence, due — 
 
 Bycollector 3218 103 
 
 Dockery bill (see Act of July 31, 1894) 23 
 
 Documents — " 
 
 Exempt from tax — 17 306 
 
 Marine, certificates of, stamp tax on __ 317 
 
 Must be stamped to be evidence. .-. 14 308 
 
 Penalty for issuing, transferring, etc., without stamp ... 13 304 
 
 Drafts — 
 
 Penalty for signing without stamp _. 10 303 
 
 At sight or or demand, stamp tax on _- 313 
 
 Otherwise than at sight or on demand. _ 314 
 
 Protest of 323 
 
 Issue, acceptance of unstamped 10 303 
 
 Drawback — 
 
 Collector designated to have charge of _ 3161 72 
 
 Appointment of superintendent of _ 3161 72 
 
 Papers in Bureau of, to be delivered to collector having 
 
 charge of 3161 72 
 
 Upon stills manufactured for export. 3244 121 
 
 On distilled spirits _ 3329 202 
 
 On tobacco, snuff, and cigars 3386 253 
 
 Onfruitbrandy 6 212 
 
 On articles mentioned in Schedule B . 30 
 
 Fraudulent claims for 3330, [3386a] , 3443 205, 
 
 254, 338 
 
 Of stamp tax under Schedule B 26 327 
 
 Drops — 
 
 Stamp tax on__ 324 
 
 Druggists — 
 
 Retail, prescriptions to, not taxable 20 307 
 
 Drugs, etc. — 
 
 Penalty for removing from factory without stamp _ 21 308 
 
 Uncompounded, medicinal, not taxable 20 307 
 
 Dubler. (See Stills,) 
 
 E 
 Effect- 
 Taking, act, date of 51 354 
 
 Eighty per cent — 
 
 Of capacity of distillery. _ 3309 190 
 
 Elevator insurance — 
 
 Stamp tax on policy of... _ 320 
 
 Embezzlement. (See Penalties.) 
 
 Officer guilt}- of, who pays sum less than provided bylaw 
 
 and requires receipt for sum greater than paid 5483 382 
 
 Of public money, by disbursing officer 5488,5490 382 
 
 Of public money, by person charged with safe-keeping . . 5490, 5494 382, 383 
 
 Custodian who fails to keep safely public money 5490 382 
 
 Accepting receipt without having paid the full amount 
 
 specified in receipt 5496 383 
 
 By failure of officer to render accounts 5491 383 
 
 By failure of person having in possession to deposit when 
 
 required 5492 383 
 
 By unlawfully receiving or using or appropriating, con- 
 trary to law 5497 38 3 
 
 Evidence incases of _ 5494,5495,887 383,385 
 
 Employer's liability insurance — 
 
 Stamp tax on policy 320 
 
 Empty (distilled spirits) casks — 
 
 Marks, etc., must be obliterated _ _. 3324 200 
 
 Penalties for transporting with stamps unobliterated".."" 3324 200 
 
 Buying or selling with inspection marks thereon . . . 3325 201 
 Empty cigar box — 
 
 Stamps on, to be destroyed ___ 3406 266 
 
 Giving away, selling, or buying stamped .." ~ 3406 266 
 
INDEX. 435 
 
 Empty tobacco package — Section. Page. 
 
 Stamps on, to be destroyed 3376 248 
 
 Entrance — 
 
 Into distillery for examination 3276 165 
 
 Breaking open doors or windows to effect 3276 165 
 
 Into place where articles subject to tax are kept_ _ 3177 84 
 
 Into premises of person who fails to make return 3176 83 
 
 Entry — 
 
 For deposit of spirits in distillery warehouse 3293 1 74 
 
 For deposit of spirits in special bonded warehouse [3293a] 176 
 
 For deposit of spirits in general bonded warehouse 3287 172 
 
 For withdrawal of spirits from distillery warehouse 3294 177 
 
 To be kept by disbursing officer 3643 381 
 
 Of goods at custom-house, stamp tax on _ 319 
 
 Envelopes — 
 
 Official __ 5 399 
 
 Estimates— 
 
 Of expenses of assessing and collecting by Commissioner 
 
 of Internal Revenue _ 321,3671 47,49 
 
 Essences — 
 
 Stamp tax on 324 
 
 Evidence — 
 
 Absence of stamp from packages of fermented liquor 
 
 prima facie evidence of nonpayment of tax 3352 233 
 
 Absence of stamp from packages of tobacco and snuff 
 
 prima facie evidence of nonpayment of tax _ _ 3373 247 
 
 Absence of stamps from packages of cigars prima facie 
 
 evidence of nonpayment of tax _. 3398 263 
 
 In suits against persons accountable for public money 886 385 
 
 In cases of embezzlement of public moneys 887, 5494, 5495 383, 385 
 
 Of conversion by officers charged with disbursement of 
 
 publicmoney ... _ 5496 383 
 
 Collector may take in certain cases 3165 75 
 
 Of books, etc. , in revenue cases _ 5 363 
 
 Certified copies of papers admissible as 882 364 
 
 Laws of State rules of decision 858,721 362,366 
 
 Document must be stamped to be __. 14 306 
 
 Exchange — 
 
 Bill of, stamp tax on 314 
 
 Foreign bill of, when stamp shall be attached 314 
 
 Foreign bill of, penalty for not attaching stamp 10 303 
 
 Exchanges — 
 
 Stamp tax on sales, etc., at 312 
 
 Excise tax on— 
 
 Petroleum companies _ 27 290 
 
 Sugar-refining companies 27 290 
 
 How returned ._ 290 
 
 Execution — 
 
 Proceedings on, governed by State laws 916 367 
 
 Runs in every State and Territory _ 986 367 
 
 Not to issue against collectors _ 989 371 
 
 Executors — 
 
 May carry on business without additional special tax 3241 117 
 
 When liable for debts due the United States 3467 396 
 
 Exemption from tax — 
 
 Of certain documents 17 306 
 
 Of manifests between the United States and British North 
 
 America . 323 
 
 Certain telephone messages 18 307 
 
 Certain telegraphic messages. ... 18 307 
 
 Of cooperative or mutual fire-insurance companies _ 320 
 
 Of life insurance policies in certain cases _ 319 
 
 Exemptions of — 
 
 Certain property from distraint . . 3187 90 
 
 Distiller of brandy from apples, etc., from certain pro- 
 visions _ _ 3255 151 
 
 Distillers having a daily capacity of 30 proof gallons [3255a] 152 
 
436 INDEX. 
 
 Exhibitions. (Act June 13, 1898.) Section. Page. 
 
 Definition of \ '. - - - - - 138 
 
 Special tax on 138 
 
 Export — 
 
 Drawback of stamp tax nnder Schedule B 26 327 
 
 Exportation — 
 
 Superintendent of - -.- 3161 72 
 
 Spirits - --- - 3329,3330 202-204 
 
 Fruit brandy - - 6 212 
 
 Fine-cut shorts, refuse scraps, clippings, etc., of tobacco. 3362 240 
 
 Mixedflour. 44 283 
 
 Tobacco, snuff , and cigars .. _ ... 3385 251 
 
 Oleomargarine.. _.- 16 274 
 
 Fermented liquors (Act of June 18, 1890) 234 
 
 Playingcards -- 43 330 
 
 Removal of unstamped articles for 24 309 
 
 Drugs, etc., for. 24 309 
 
 Collector to render monthly account of 3444 339 
 
 Export stamps. (See Stamps.) 
 
 Express companies 315 
 
 Express and freight — 
 
 Stamp tax on manifest or memorandum. _ 315 
 
 Express money order — 
 
 Stamp tax on 313 
 
 Exterior boundaries of United States — 
 
 Laws extended to 3448 340 
 
 Extortion — 
 
 By internal-revenue officer or agent 3169 76 
 
 By receiving money, etc., under threat of informing, or 
 
 for not informing. 5484 389 
 
 Extra compensation— 
 
 Not to be allowed unless explicitly stated in appropriation. 1763, 1765 403 
 
 Extract — 
 
 Stamp tax on 326 
 
 F. 
 
 False — 
 
 Bid, proposal, bond, etc., to defraud UnitedStates 5418,5479 391,392 
 
 Certificate by internal-revenue officer IT 8 3169 76 
 
 Statement, by internal-revenue officer, relative to fees. . . 3158 71 
 
 Statement by dealer in leaf tobacco 3359, 3391 239, 258 
 
 Weights or measures used in ascertaining distillery mate- 
 rials... _ 3306 189 
 
 Claims 5438 392 
 
 False entry — 
 
 By internal-revenue officer __ 3169 76 
 
 In books of distiller 3305 189 
 
 Ofrectifier .. ._ 3318 197 
 
 Of wholesale liquor dealer 3318 197 
 
 Ofbrewer 3340 228 
 
 Of tobacco manufacturer .. 3372 247 
 
 Of cigar manufacturer 3400 264 
 
 Falsely — 
 
 Impersonating revenue officer 5448 [5448a] 388 
 
 Shipping distilled spirits, fermented liquors, or wines, 
 
 under other than name known to the trade . . 3449 341 
 
 Farmer or planter — 
 
 Sales of leaf tobacco by If 9 3244 129 
 
 Fastenings (distillery) — 
 
 Commissioner may require, on stills, etc 3270 163 
 
 Breaking or tampering with __. 3311 193 
 
 Fees — 
 
 United States commissioners __ _ 375 
 
 Clerks of court _ 375 
 
 Gaugers.... ""3157 70 
 
 Statement of, to be made by internal-revenue officers 3158 71 
 
 Of officers making sales of real estate ._ _. 3197 93 
 
 In cases of distraint and seizure _ 3206 97 
 
 Of appraisers 3460 347 
 
INDEX. 437 
 
 Fences (distillery) — Section. Page. 
 
 Height of 3275 165 
 
 Fermented liquors. (See Brewers. ) 
 
 Wholesale and retail dealers in, to pay tax 3244 126 
 
 Taxon _ _ 3339 226 
 
 Additional tax on, how collected . [3339a] 227 
 
 Discountof 7£percenton [3339a1 227 
 
 Stored in warehouse, tax on [3339a] 227 
 
 Gallon of, definition of ._ [ 3339 «] 337 
 
 Capacity of casks for .__ _.. ' 3339 226 
 
 Stamps for 3341,3342 229 
 
 Mode of affixing and canceling stamps _ 3342 229 
 
 Absence of stamps notice that tax not paid.. 3352 233 
 
 After removal, when tax not paid, may be seized 3352 233 
 
 Removal, under permit _ 3345 230 
 
 Becoming sour, may be removed withoufrstamps, when. _ 3347 231 
 
 Selling, at retail at brewery 3348 232 
 
 Packages of , to be branded 3349 232 
 
 Purchased by one brewer from another with brand of 
 
 purchaser _ 3349 232 
 
 Unf ermented worts sold to other brewers 3351 232 
 
 Spigot holes __ 3342 229 
 
 Certain restrictions respecting mash, wort, etc., not to 
 
 applyto ... 3282 170 
 
 Laws imposing taxes on, extended to exterior boundaries 
 
 of United States _._ __ 3448 340 
 
 Removal under bond for export (Act June 18, 1890) , . . _ 234 
 
 Removal through pipe or conduit for bottling only 3354 233 
 
 Penalties and forfeitures: 
 For removal of beer through pipe line or conduit without 
 
 payment of tax (as amended) _ 3354 233 
 
 Evasion of tax _ 3340 228 
 
 Neglecting to keep books 33<t0 228 
 
 Making false entry __ 3340 228 
 
 Making or using f al se or imitation stamps 3346 23 1 
 
 Re-using stamps 3346 231 
 
 Failing to affix and cancel stamps as required 3342 229 
 
 Selling, removing, etc., in packages, without stamp, or 
 
 with false stamps, etc 3343 230 
 
 Drawing from, package without stamp, etc 3344 230 
 
 Permit not affixed and canceled ... 3345 231 
 
 Removing or defacing brand __ 3349 232 
 
 Absence of stamps __ 3352 233 
 
 Removal or defacement of stamp or permit by other than 
 
 owner _ 3353 233 
 
 Withdrawing, from unstamped packages or bottling on 
 
 brewery premises . 3354 233 
 
 Withdrawing, from unstamped packages by retail dealers 3344 230 
 
 Shipping, under false name or brand _ 3449 341 
 
 Internal-revenue officers interested in production of 3168 76 
 
 Fermenting period — 
 
 In sweet-mash distillery . 3285 171 
 
 In sour-mash distillery 3285 171 
 
 In rum distillery 3285 171 
 
 Beginswhen 3310 192 
 
 Fermenting tubs — 
 
 To be emptied at the end of fermenting period 3285 171 
 
 Fidelity insurance — 
 
 Stamp tax on policy bond or obligation 320 
 
 Fifteen months — 
 
 Limitation as to assessments 3182 85 
 
 Fifty per cent penalty — 
 
 Assessmentof .- 3176 83 
 
 Filled cheese. (Act June 6, 1896. ) 
 
 Definition of, and of manufacturers, wholesale and retail 
 
 dealers 3 132 
 
 Special tax on manufacturers, wholesale and retail dealers 3 132 
 
 Books and returns of wholesale dealer 5 277 
 
 Containing ingredients injurious to health 15 279 
 
438 
 
 INDEX. 
 
 Filled cheese — Continued. 
 
 Definition of 
 
 Definition of cheese 
 
 Forfeiture 
 
 Manufacturers, special tax 
 
 Notice, bonds, and inventory ._ 
 Packages of 
 
 Section. 
 3 
 
 1 
 
 16,17 
 
 3 
 
 .... 5 
 
 . .. 6 
 
 Penalty 4,5,6,7,8,12,13,17 
 
 Page. 
 276 
 
 276 
 280 
 132 
 277 
 277 
 277,278, 
 
 279, 280 
 277 
 276 
 277 
 278 
 277 
 280 
 
 277,280 
 279 
 279 
 
 320 
 320 
 
 62 
 
 173, 199 
 
 161 
 281-284 
 
 Record to be kept by manufacturers of 5 
 
 Retail dealers, special tax _ 3 
 
 Returns of wholesale dealers in.. _ 5 
 
 Sign and label. _ . 7,8 
 
 Tax on _. 6 
 
 When act to take effect _ 19 
 
 Regulations 18 
 
 Imported filled cheese 11 
 
 Laws made applicable 9 
 
 Fines. (See Penalties. ) 
 
 Fire insurance — 
 
 Mutual or co-operative exemption from tax 
 
 Stamp tax on 
 
 Fiscal year — 
 
 In adjustment of accounts 3146 
 
 Five gallons — 
 
 Packages of, require stamps.. 3289,3320 
 
 Five per cent penalty — 
 
 When payable 3185 
 
 Flour — 
 
 Manufacture of, at distillery... _ 3266 
 
 Mixed, provisions relating to (Act June 13, 1898) 35 to 49 
 
 Foreign — 
 
 Articles, method of affixing stamps _ 24 309 
 
 Articles, subject to stamp tax _ _ _ 24 309 
 
 Bill of exchange, stamp tax on 5 314 
 
 Bond, debenture, certificate of stock, etc., liable to stamp 
 
 tax 311 
 
 Documents, provisions concerning the stamping of 11,14 303,306 
 
 Forfeitures — 
 
 For violations of law relating to Distilled spirits, Fer- 
 mented liquors, Cigars, Tobacco, Oleomargarine, 
 Opium, Playing cards, Mixed flour, Filled cheese, 
 Articles under Schedule B, see under those heads. 
 
 Jurisdiction of suits for 3213, 563, 629, 711 , 732 100, 357, 
 
 358, 359 
 
 Money recovered from, to be Daid to collectors 3216 101 
 
 Package to be included in. ._."... 3457 345 
 
 Proceedings in cases of seizures, bonding of goods seized. 3458, 3459 345, 346 
 
 When value of property does not exceed §500 3460 346 
 
 When property is perishable 3459 346 
 
 Burden of proof .. . 3333 209 
 
 Stills to be destroyed in certain cases of forfeiture 3332 208 
 
 Forfeitures common to several objects of taxation: 
 Removing or concealing articles with intent to defraud. . 3450 342 
 
 Property found in possession of any person in fraud of 
 
 internal-revenue laws - . 3453 343 
 
 Sales of property to evade tax or in fraud of revenue laws. 3454 344 
 
 Disposing of or receiving empty stamped packages 3455 344 
 
 Forging— 
 
 Dies, penalty for ... 8 300 
 
 Stamps, penalty for _. . 8 300 
 
 Fortification of wines (Act of Oct. 1, 1890) 215 
 
 Fractional gallons — 
 
 Of distilled spirits 3251, [3251a], 3313 146 
 
 147, 194 
 
 Fraternal and other societies — 
 
 Exempt from stamp tax on life insurance __. 319 
 
INDEX. 439 
 
 Frauds — Section. Page. 
 
 In manufacture of tobacco and snuff on shares 3370 246 
 
 In manufacturing cigars on shares _. 3399 264 
 
 By removal or concealment of goods, etc. . with intent 3450 342 
 
 Commissioner may pay for detection of 3463 348 
 
 Commissioner to make a detailed statement of expendi- 
 tures for detection of [3463a] 349 
 
 Fraudulent claims — 
 
 Before the Departments. 5438 392 
 
 Fordrawback _ ... 3443 338 
 
 For drawback on spirits 3330 205 
 
 For drawback on tobacco .. [3386a] 254 
 
 Fraudulent documents — 
 
 Making or causing to be made 3451,5418,5479 343, 
 
 391, 392 
 
 Fuel- 
 Purchased for use in distillery, entry to be made of 3302 187 
 
 Furnaces (distillery) — 
 
 Door of , how to be constructed 3269 163 
 
 Using any, which shall be locked, penalty 3311 193 
 
 G. 
 
 Gallon — 
 
 Of distilled spirits, definition of 3250 145 
 
 Of distilled spirits, fractional, how taxed 3251, [3251a] , 3313 146, 147, 
 
 194,227 
 
 Of fermented liquors, definition of [3339a] 227 
 
 Gauger (internal revenue) — 
 
 Appointment, oath, and bond _ _ 3156 69 
 
 Under supervision of collector 3156 69 
 
 Compensation of __ 3157 70 
 
 May be transferred or suspended [3163a] 73 
 
 Receiving cisterns and room to be in charge of 3267 162 
 
 Spirits drawn under his supervision . 3267 162 
 
 To gauge, prove spirits, mark casks, and place thereon 
 
 warehouse stamps _ 3287 172 
 
 To make daily return 3291 174 
 
 To stamp spirits removed from warehouse ._ 3295 184 
 
 To be intrusted with book containing stamps and other 
 
 than tax-paid. :.... ._ 3314 194 
 
 To make daily report to collector of stamps used other 
 
 thantax-paid 3314 194 
 
 To gauge and stamp rectified spirits 3320 199 
 
 To gauge and brand spirits drawn into new packages con- 
 taining 10 gallons ...: 3323 200 
 
 Penalty for employing other persons to use brands or dis- 
 
 chargeduties __ 3290 174 
 
 Penalty for making false or fraudulent inspection _ 3292 174 
 
 Gauging instruments — 
 
 To be prescribed by Commissioner 3249 144 
 
 Gender — 
 
 Masculine, includes females. 1 58 
 
 Gifts— 
 
 To internal-revenue officers for compromise, etc. , of viola- 
 tions of law 3169 76 
 
 To marshals or district attorneys for compromise, etc 3170 78 _ 
 
 By persons in Government employ to official superiors... 1784 406 
 Goods — 
 
 Entry of, stamp tax on 319 
 
 Memorandum of sale of, stamp tax on 318 
 
 Receipt for, stamp tax on - 315 
 
 Withdrawal of, stamp tax on 319 
 
 Grain — 
 
 Quantity of mash to represent 1 bushel. __ 3264 160 
 
 May be ground on distillery premises for distillation 3266 161 
 
 Penalty for delivery of, at distillery having no sign 3279 166 
 
 Not to be mashed at distillery between Saturday and 
 
 Monday , 3283 171 
 
 Fifty-six pounds to the bushel in determining quantity 
 
 , of , used at distillery ..-. 3309 190 
 
ction, 
 
 Page. 
 
 3255 
 
 151 
 
 3328 
 
 202 
 
 1 
 
 210 
 
 5,6 
 
 212 
 
 8 
 
 213 
 
 9 
 
 213 
 
 42 
 
 215 
 
 11 
 
 213 
 
 440 INDEX. 
 
 Grapes — 
 
 Brandy from, exempt from certain provisions 
 
 Wine, etc., made from - 
 
 Grape brandy — 
 
 Special bonded warehouses for (see Special Bonded 
 Warehouses) - 
 
 Exportation of 
 
 Tax may be assessed and collected by distraint 
 
 Tax must be paid within three years 
 
 Use of, free of tax, to fortify pure, sweet wine 
 
 Violations of law relating to 
 
 Provisions relating to, made applicable to brandy from 
 
 apples or peaches. (Act October 18, 1888) 214 
 
 Guarantee corporations — 
 
 May be sole sureties on bonds, etc.. (Act August 13, 1894) 350-352 
 
 Guarantee insurance — 
 
 Stamp tax on policy, bond or obligation .. 320 
 
 Gum, chewing — 
 
 Stamp tax on. 326 
 
 H. 
 
 Habeas corpus- 
 Writ of 643 360 
 
 Hair — 
 
 Dressing, stamp tax on 326 
 
 Dye, stamp tax on.. 326 
 
 Oil, stamp tax on 326 
 
 Restorative, stamp tax on _. _ 326 
 
 Heads of divisions — 
 
 Office of Internal Revenue _ . 50 
 
 One may be designated as chief clerk 320 47 
 
 Hire, contract for — 
 
 Stamp tax on 321 
 
 Hogs — 
 
 Dependent upon distillery for feed, in case of seizure 3331 208 
 
 Hogshead — 
 
 Of fermented liquors, contents of 3339 226 
 
 Holidays — 
 
 Public 993 402 
 
 Honorably discharged soldiers — 
 
 Preference for appointment 1754 400 
 
 Household furniture — 
 
 Exempt from dirtraint 3187 90 
 
 Hydrometers — 
 
 To be prescribed 321,3249 47,144 
 
 I. 
 
 Ice — 
 
 Used in distillery, account of __ 3303 188 
 
 Illicit stills — 
 
 Still not registered __ 3258 154 
 
 Setting np still without permit _ 3265 161 
 
 Distillery carrying on business without giving bond 3281 167 
 
 Arrest of persons while operating _ [3281a] 170 
 
 To be destroyed in certain cases _ 3332 208 
 
 Imitation wines — 
 
 Tax on _. 3328 202 
 
 Imitation stamps for — 
 
 Distilled spirits [3316a] 196 
 
 Fermented liquors 3346 231 
 
 Cigars __ 3397 2 62 
 
 Imported cigars — 
 
 To pay internal-revenue tax 3402 265 
 
 To be boxed and stamped same as domestic 3402 265 
 
 Owner or importer liable to all the penalties prescribed 
 
 for manufacture of domestic cigars _ 3402 265 
 
 Duty of officers of customs 3402 265 
 
 Selling, not packed and stamped as required by law 3403 265 
 
INDEX. 441 
 
 Imported cigarettes — Section. Page. 
 
 To be packed and stamped same as domestic 3392 258 
 
 Imported tobacco and snuff- 
 Provisions relative thereto . _ . 3377 248 
 
 Scraps, clippings, and cuttings may be withdrawn in bulk 
 
 without payment of internal-revenue tax 3377 248 
 
 Imported spirits — 
 
 Packages of , to be stamped, etc .. 11 214 
 
 Special stamp when packages of imported spirits are filled 
 
 on the premises of a wholesale liquor dealer 11 214 
 
 When packages are emptied _ _ _ 12 215 
 
 Empty casks, with imported stamps, marks, etc., thereon, 
 
 or imitations _ 12 215 
 
 Imported malt liquors — 
 
 Packages to be stamped 11 214 
 
 Imported oleomargarine — 
 
 Taxon.. 10 272 
 
 Stampsfor... 10 272 
 
 Imported opium — 
 
 Taxon _. 38 267 
 
 Imported playing cards — 
 
 Taxon... 46 331 
 
 Indemnifying bonds — 
 
 Stamp tax on 317 
 
 Indian Territory — 
 
 Articles produced in. 3448 340 
 
 Indictments — 
 
 Limitation of time for finding, etc _ _ (Act July 5, 1884) _ . 1047 371 
 
 Informers. (See Rewards. ) 
 
 Injunctions — 
 
 Not granted to restrain collection of taxes 3224 108 
 
 Instruments for cancellation — 
 
 Commissioner, with approval of Secretary, may prescribe. 3445,3446 339 
 
 Instruments — 
 
 Or writings conveying land, stamp tax on 15 318 
 
 Penalty for issuing, transferring, etc., without stamp ... 13 304 
 
 Unstamped, illegal to record 15 306 
 
 Insurance — 
 
 On distilled spirits destroyed 3223, [3330&] 108, 207 
 
 Casualty, stamp tax on policy 320 
 
 Fidelity, stamp tax on policy 320 
 
 Fire, stamp tax on policy 320 
 
 Guarantee, stamp tax on policy 320 
 
 Inland, stamp tax on policy.. _. 320 
 
 Life, stamp tax on policy _ _ 319 
 
 Marine, stamp tax on policy 320 
 
 Weekly, stamp tax on policy 319 
 
 Interest, rate of — 
 
 On taxes overdue 3184,3185 88,89 
 
 On taxes sued for. (See note) 3213 100 
 
 In suits against officers upon adjustment of accounts 3624 380 
 
 In suits on bonds 963 368 
 
 On judgments 966 368 
 
 On claims against United States. (See note) 3220 103 
 
 Secretary to allow interest, when (Act March 3, 1875) 395 
 
 Internal revenue agents — • 
 
 Employment of, etc.. _ _ _ 3152 66 
 
 Compensation _ _ 67 
 
 Additional, authorized [2152a], 47 66 
 
 Powers and duties of _ 3152,3163 66,72 
 
 Certain penal sections of law made applicable to 3152 66 
 
 May demand production, etc., of tobacco peddlers' stamp 
 
 and certificate _ 3383 250 
 
 To report delinquent officers to Commissioner _ 3163 72 
 
 Right of entry into distillery and vinegar establishments . 3276 165 
 
 May break up ground to search for hidden pipes 3278 166 
 
 Facilities to be furnished for examination by distillers 
 
 andrectifiers 3277 166 
 
 Guilty of extortion, failing to report, etc 3169 76 
 
3358 
 
 238 
 
 3390 
 
 257 
 
 5 
 
 370 
 
 37 
 
 267 
 
 442 INDEX. 
 
 Internal revenue, Commissioner of. (See Commissioner op Section. Page. 
 
 Internal Revenue.) 
 Invalidate — 
 
 When failure to attach adhesive stamp to instrument does 
 
 not.-...- _ - 16 306 
 
 Inventories by — 
 
 Manufacturers of tobacco and snuff 
 
 Cigar manufacturers __. 
 
 Oleomargarine manufacturers 
 
 Opium manufacturers - - 
 
 Involuntary suspension — 
 
 Of distillery 3310 192 
 
 J. 
 
 Judgments — 
 
 In case of delinquent officers, to be rendered at return 
 
 term, except in certain cases 957 386 
 
 Moneys recovered on, to be paid to collectors _ 3216 101 
 
 Costs when paid by defendant .- _ 974 366 
 
 Executions upon 916,986 367 
 
 Liensof (Act Aug. 1,1888) 367 
 
 Docketing of .--(Act Aug. 1, 1888) 367 
 
 Intereston. 966 368 
 
 Review of 699,1008 368 
 
 Against United States not to be paid when claimant is in- 
 debted 395 
 
 Recovered against collector or other revenue officers for 
 
 acts done or for the recovery of money 989 371 
 
 Judicial sales — 
 
 Of spirits _ 3334 209 
 
 Of tobacco, snuff , and cigars 3369 245 
 
 Judicial districts — 
 
 Offenses begun in one and completed in another ... 731 358 
 
 Jurisdiction — 
 
 Change of, from State to Federal court in certain cases.. 643 360 
 
 Of courts of United States.-. _ 3213,711 100,358 
 
 Of district courts _ 563 357 
 
 Of circuit courts 629 357 
 
 Actions on deputy collector's bonds [3148] 63 
 
 Suits for damages against officers 3171 78 
 
 K. 
 Keys— 
 
 Of distillery locks to be in charge of collector or gauger. _ 3267 162 
 To gates and doors of distillery to be furnished by dis- 
 tiller to collector 3275 165 
 
 L. 
 
 Labels on — 
 
 Tobacco and snuff 3364 241 
 
 Cigars __■__. 3393 259 
 
 Oleomargarine 7 272 
 
 Mixedflour... 39 282 
 
 Filledcheese 8 278 
 
 Lading, bills of — 
 
 Stamp tax on __ 315 
 
 Lager beer. (See Fermented Liquors. ) 
 
 Larceny. (See Robbery. ) 
 
 Laws of the States — 
 
 Rules of decision _ 721,858,916 356, 
 
 352 367 
 
 Leaf-tobacco. (See Tobacco. ) 
 
 Bealersin ._ 3244 128 
 
 Planters and farmers may sell crop without restrictions . 3244 128 
 
 Dealers' books, how kept, etc 3244,3360 128,239 
 
 Statement of sales of _ 3359,3391 239,258 
 
 Leakage — 
 
 When excessive, spirits to be withdrawn from warehouse. 3293 177 
 
INDEX. 443 
 
 Leakage, allowance for, on spirits withdrawn — Section. Page. 
 
 From warehouse .._ [3294a] 178 
 
 For exportation _. [3330&1 207 
 
 For transfer to manufacturing warehouses [3433b] 296 
 
 Leave of absence. (See Absence. ) 
 
 Lease — 
 
 Stamp tax on _ 321 
 
 Assignment of a _ _ _ 322 
 
 Legacies and distributive shares of personal property. 
 (Act June 13, 1898)— 
 
 When tax accrues _ . . _ 285 
 
 Rate of tax. _ 285 
 
 Tax imposed, a lien on estate of decedent 286 
 
 Who is to pay the tax . _ 286 
 
 Collector to make list and valuation on failure of executor 
 
 or administrator to render return 286, 287 
 
 Penalties for refusal or neglect to comply with the law 286 
 
 To be paid by executor, etc 286 
 
 To be a lien ; legal proceedings 286 
 
 Legacies to husband or wife exempt 286 
 
 Letter of credit — 
 
 Stamp tax on 314 
 
 Lien — 
 
 Fortaxes.. 3186 90 
 
 Enforcement of , on real estate ... 3207 97 
 
 Tax on distilled spirits to be, on what _ . _ 3251 146 
 
 For assessment for deficiencies on distillers 3309 190 
 
 Act to regulate liens of judgments (Act of August 1 , 1888) 367 
 
 Life insurance — 
 
 Stamp tax on policy, beneficial associations exempt from tax 319 
 
 Limitations — 
 
 Of suits, etc., forpenaltiesorforfeitures(Aet Julyo, 1884). 1047 270 
 
 Of suits for taxes 3214 100 
 
 Of suits against sureties on official bonds _ _ _ _ 1047 270 
 
 Of commissioner's power of assessment in case of omission, 
 
 etc 3182 85 
 
 Of suits for the recovery of taxes wrongfully collected . . . 3227 110 
 On presentation of claims for refunding internal-revenue 
 
 taxes 3228 111 
 
 Liniments — 
 
 Stamp tax on. 324 
 
 Liquors. (See Distilled Spirits, Fermented Liquors, Spe- 
 cial Taxes.) 
 
 Imitation, compounds of, tax on 3228 111 
 
 Retail dealers in, special tax _ 3244 121 
 
 Retail dealers in, not to purchase in quantities less than 
 20 gallons except from distiller, rectifier, and wholesale 
 
 liquor dealer, with certain exceptions. . . 3244, 3319 121, 198 
 
 Wholesale dealer in, special tax _ 3244 121 
 
 Wholesale dealer to put up sign.. _ _. 3279 166 
 
 Wholesale dealer to keep book, etc 3318 197 
 
 Liquors, fermented. (See Fermented Liquors.) 
 
 Lists — • 
 
 Or returns of persons liable to tax 3173 80 
 
 To be made by collector or deputy in certain cases 3176 83 
 
 Annual, monthly, and special 3181 85 
 
 Special or monthly, with errors corrected, may be certi- 
 fied to collectors by Commissioner 3182 85 
 
 May be transmitted by collector to another district where 
 
 person liable resides or has property. 3209 98 
 
 To be charged to collector 3218 103 
 
 Uncollected, to be transferred by collector to successor 
 
 for collection 3219 103 
 
 Loan associations — 
 
 Exempt from certain taxes 17 306 
 
 Locks — 
 
 Distillery, to be provided by Commissioner 3267 162 
 
 Breaking, injuring, or tampering with 3268 162 
 
444 
 
 INDEX. 
 
 Locks— Continued. Section. Page. 
 
 Commissioner may require, to be put on stills, etc 3270 163 
 
 To be furnished to collector 3310 192 
 
 Duplicates of , how procured _ - -.-- 3646,3647 398,399 
 
 Lozenges — 
 
 Stamp tax on --- --- - 334 
 
 M. 
 
 Machinery — 
 
 In distilleries, Commissioner may require changes or ad- 
 ditions 
 
 Upon forfeiture of, to be sold at auction 
 
 Malt liquors. (See Fermented Liquors. ) 
 
 Wholesale and retail dealers in, to pay special tax 
 
 Manifest — 
 
 Or custom-house entry for clearance, stamp tax on _ 
 
 Manufacturer — 
 
 Using alcohol in arts or medicinal compounds not entitled 
 
 to rebate of the tax paid on such spirits 
 
 Of sugar from sorghum authorized to remove spirits in 
 bond free of tax -- 
 
 Manufacturer of cigars — 
 
 May purchase leaf tobacco for use in his own manufac- 
 tory exclusively, how_ ..__ - — 
 
 Definition of - 
 
 Statement, bond, and certificate — 
 
 Special tax on__ _ _ _ — 
 
 Not taxed as dealer _ 
 
 Sign _ 
 
 Records _ 
 
 To be numbered 
 
 Inventories, books, and monthly abstracts _ 
 
 To affix labels to cigars - 
 
 Forfeiture of property for selling, etc., contrary to law_- 
 Penalty and forfeiture for knowingly or willfully violat- 
 ing the law relative to carrying on his business where 
 there is no specific penalty imposed by any other section- 
 Manufacturer of oleomargarine — 
 
 Special tax (Act August 2, 1886) 
 
 Failure to pay special tax, penalty - . 
 
 Books, bonds, notices, inventories, and returns 
 
 Manufacturer of stills — 
 
 Special tax and definition of... 
 
 Penalty for doing business without payment of special 
 
 tax 3242 
 
 Distillers who make wooden stills for own use not liable. 
 Notice to be given by, on removal of still 
 
 Manufacturer of tobacco — 
 
 Definition of . . 
 
 Statement, bond, and certificate 
 
 To put up sign 
 
 Record of 
 
 Manufactories to be numbered 
 
 Inventories, books, and monthly abstracts of, penalty 
 
 How to put up and prepare for sale manufactured tobacco 
 
 To affix labels __ 
 
 Assessment on, for tobacco, etc. , removed without stamps- 
 Special tax on ... _ 
 
 Not taxed as dealer 
 
 Manufacturer of prepared smoking opium (act October 1, 
 1890) __ _. 
 
 Manufacturer of playing cards (Act August 28, 1894) ... 
 
 Manufacturer under Schedule B — 
 
 Declaration required from ._ 
 
 Penalty for failing to make declaration 
 
 Marine — 
 
 Documents, certificates of, stamp tax on 
 
 Insurance, stamp tax on policy 
 
 3270 
 3450 
 
 3244 
 
 [32516] 
 
 3244 
 3244 
 3387 
 
 3388 
 3389 
 3389 
 3390 
 3393 
 3400 
 
 3456 
 
 3 
 
 4 
 5 
 
 3244 
 
 [3242a] 
 3244 
 3265 
 
 3244 
 3355 
 3356 
 3357 
 3357 
 3358 
 3362 
 3364 
 3371 
 
 23 
 23 
 
 163 
 342 
 
 126 
 
 321 
 
 149 
 150 
 
 128 
 129 
 255 
 140 
 140 
 256 
 257 
 257 
 257 
 259 
 264 
 
 345 
 
 130 
 120 
 270 
 
 121 
 
 119 
 121 
 161 
 
 128 
 236 
 
 237 
 238 
 238 
 238 
 240 
 241 
 246 
 140 
 140 
 
 267 
 328 
 
 309 
 309 
 
 317 
 320 
 
INDEX. 445 
 
 Marshals — Section. Page. 
 
 Commissioner to make regulations respecting . . _ 3215 101 
 
 Feesof __ _ __„ 375 
 
 To arrest illicit distillers [3281a] 170 
 
 Accepting gifts, etc. , for settlement of violation of internal- 
 revenue laws . _ 3170 78 
 
 To execute deed of real estate sold in cases of delinquent 
 
 collector 3217 102 
 
 To obliterate, etc., tax-paid stamps on sale of condemned 
 
 spirits _ 3334 209 
 
 Duties relative to goods seized for violation of internal- 
 revenue laws . 3458 345 
 
 When to make conveyance of lands, etc., to United States 
 
 (seenbte) _ 3470 98 
 
 Slash, (distillery) — 
 
 Batio of , to grain and molasses 3264 160 
 
 Eestriction on prod uction for distillation 3282 170 
 
 No to be removed from distillery before being distilled _ . 3282 170 
 None to be made between 11 p. m. Saturday and 1 a. m. 
 
 Monday ___ 3283 171 
 
 Materials — 
 
 Entry of, used at distillery _.. 3303 188 
 
 Using unregistered for distillation 3306 189 
 
 Meal or flour — 
 
 May be ground from grain on distillery premises, when. . 3266 161 
 
 Medicinal drugs — 
 
 Uncompounded, not taxable _ _ 20 307 
 
 Preparations, penalty for removing from factory without 
 
 stamp _ 22 308 
 
 Proprietary preparations, definition of _ _ 324 
 
 Medicines — 
 
 Patent 20 307 
 
 Penalty for removing from factory without stamp 22 308 
 
 Memorandum of sale, etc. — 
 
 Stamp tax on . 318 
 
 Merchandise — 
 
 Entry of, stamp tax of . _ 319 
 
 Eeceipt for, stamp tax on 315 
 
 Sales of, penalty for failure to affix stamp to . _ 312 
 
 Sales of, tax on, at boards of trade . ___ 312 
 
 Withdrawal of, stamp tax on _ 319 
 
 Telephonic, stamp tax on.... 316 
 
 Telegraphic, certain, exempt from tax 18 307 
 
 Messengers and laborers — 
 
 Office of Internal Revenue, number allowed 50 
 
 Microscopist — 
 
 Commissioner authorized to employ _ (see note) 50, 274 
 
 Mileage — 
 
 None allowed to clerks, etc., sent away as witnesses. 850 404 
 
 Only actual traveling expenses allowed (Act of June 16, 
 
 1874) _ ._ 404 
 
 Minimum price — 
 
 Real estate may be offered at a 3197 93 
 
 Mixed flour (Act of June 13,1898) — 
 
 Defined _ „_ 35 281 
 
 Exportation of... 283 
 
 Packages of, to be marked and branded 281,282 
 
 Registry 3233 47,114,284 
 
 Regulations respecting 284 
 
 Special tax on manufacturers _ 281 
 
 Tax on 282 
 
 Labels 282 
 
 Stamps 282 
 
 Repacked flour 283 
 
 Assessments 283 
 
 Imported 283 
 
446 index. 
 
 Mixed flour — Continued. Section. Page. 
 
 Forfeiture _ ... 283 
 
 Penalties __ 282-284 
 
 Molasses — 
 
 Seven gallons of mash or beer to represent one gallon of. 3264 160 
 
 Penalty for delivery of, at distillery having no sign 3279 167 
 
 Money order — 
 
 Of the United States, stamp tax on 314 
 
 Penalty for signing, without stamp _ 303 
 
 Moneys. (See Public Moneys.) 
 
 To be paid into the Treasury without deduction 3210, 3617 98, 377 
 
 Recovered by suit to be paid collectors 3216 101 
 
 Monthly return. (See Returns. ) 
 
 Of persons liable to tax _ _ 3185- 89 
 
 Of distillers _ - _. 3307 189 
 
 Mortgage — 
 
 Assignment or transfer of, stamp tax on.. 322 
 
 Stamp tax on 321 
 
 Museum — 
 
 Definition of... __ _ 137 
 
 Museums — 
 
 Proprietors of , special tax on _ 137 
 
 Mutual fire insurance company — 
 
 • When exempt 320 
 
 N. 
 
 National banks — 
 
 Taxes on notes of persons, municipal corporations, etc., 
 
 used or paid out by 3412,3413 335 
 
 Monthly returns to be made of amount of such notes 3414 336 
 
 Newspapers — 
 
 Packages of, stamp tax on 315 
 
 Nolle prosequi — 
 
 Of prosecution under section 3257 not allowable, except. . 3230 112 
 
 Nonresidents — 
 
 Taxable property owned by 3180 85 
 
 Note, promissory — 
 
 Penalty for signing, without stamp 10 303 
 
 Stamp tax on 314 
 
 On protest of 323 
 
 Notes. (See National Banks.) 
 
 Of banks or persons paid out, tax on 3412, [3413 a &b\ 335, 336 
 
 Of town, city, or municipal corporation, tax on. . 3413, [3413 a & b\ 335, 336 
 
 Notice — 
 
 To be left by deputy collector for absent persons 3173 81 
 
 To taxpayers by collector or deputy collector 3184, 3185 88, 89 
 
 In distraint for taxes _ 3190 91 
 
 Of sale of real estate for taxes.. 3197 93 
 
 Of intention to carry on business of distiller or rectifier. . 3259 154 
 
 Of change by distiller or rectifier 3259 155 
 
 By manufacturer of still 3265 161 
 
 Of suspension by distiller 3310 192 
 
 Of resumption by distiller 3310 192 
 
 By rectifier of intention to rectify . .*. [3317a] 197 
 
 Bybrewer __ _ 3335 224 
 
 In case of seizure of property of tobacco peddler. 3383 250 
 
 Of seizure of goods of value of $500 or less TJ" 2 3460 346 
 
 Of court to produce books, etc. , in revenue cases 363 
 
 Caution notice for tobacco and snuff 3364 241 
 
 Caution notice for cigars _ _ 3393 259 
 
 Caution notice for oleomargarine 7 272 
 
 Caution notice for filled cheese 8 278 
 
 Caution notice for mixed flour . . . 40 283 
 
 Of deficiency in accounts of principals to be given to 
 
 sureties 3gg 
 
INDEX. 447 
 
 0. 
 
 Oaths — Section. Page. 
 
 Affirmation instead of __(seenote) 3140 58 
 
 May be administered by collectors and deputy collectors. 3162, 3165 72, 75 
 
 Form of, to be attached to distillers' return 3307 190 
 
 Form of, to verify entries in brewer's book 3338 226 
 
 What, to be taken by customs and internal-revenue offi- 
 cers, etc., before receiving payment of salaries 1790 406 
 
 Perjury, punishment for 5392 387 
 
 Obstructing — 
 
 Internal-revenue officer, 3177,3276 84,165 
 
 Officer in serving warrant .. _ 5398 387 
 
 Offense. (See Penalties.) 
 
 Begun in one judicial district and completed in another. . 731 358 
 
 Conspiracy to commit an, against the United States 5440 389 
 
 Officers — 
 
 Salary of. (See Compensation.) 
 
 No allowance for extra services . _._ 1764,1765 403 
 
 Restriction in number of . . 3157 71 
 
 Restriction as to engaging in certain business 244, 1788, 1789 384, 
 
 385, 405 
 
 Preference of soldiers for appointment 1754 400 
 
 Prohibited from being interested in the manufacture of 
 
 spirits or tobacco 3168 76 
 
 Not to accept voluntary service for the Government [1760a] 402 
 
 Removal of suits against, to United States circuit courts. 643 360 
 
 To be defended by district attorneys . 771 373 
 
 Expenses of , sent away as witnesses. 850 404 
 
 No mileage beyond traveling expenses ._ 404 
 
 Falsely assuming to be 5448, [5448a] 388 
 
 May enter distilleries and vinegar establishments and ex- 
 amine 3276 165 
 
 May break open doors or windows of such establishments. 3276 165 
 
 May break up ground to search for hidden pipes 3278 166 
 
 To report violations of law .. 3169 76 
 
 Not entitled to pay if reports are not made 3147 62 
 
 May maintain suits for injury to person or property 3171 78 
 
 Forbidden to disclose operations of manufacturers. 3167 75 
 
 Forbidden to act as agents for prosecuting claims against 
 
 the United States 5498 405 
 
 Forbidden to receive gifts from subordinates 1784 406 
 
 Forbidden to give to other officers or receive contributions 
 
 for political purposes (Act August 15, 1876). 406 
 
 Penalty for neglecting to render a statement of fees, com- 
 missions, etc 3158 71 
 
 Penalty for issuing spirit stamps illegally 3316 196 
 
 Bribing of , and accepting bribes ._ __ 5451,5501 388,389 
 
 Guilty of extortion . 3169 76 
 
 Disbursing, duties of 3620, 3621, 3622, 3623, 3643 377, 378, 
 
 380, 381 
 Failing to deposit moneys. (See Embezzlement. ) 
 Of customs, permitting imported cigars to pass out of his 
 
 custody without payment of internal-revenue tax . 3402 265 
 
 Of customs, permitting oleomargarine to pass out of his 
 
 custody without the law being complied with 10 272 
 
 Of courts failing to deposit moneys - 5504 384 
 
 Laws imposing penalties on internal-revenue officers apply 
 
 to all persons employed in the service [31696] 78 
 
 Oils- 
 Stamp tax on... --. 324 
 
 Ointments — 
 
 Stamp tax on 324 
 
 Oleomargarine. (Act of August 2, 1886.) 
 
 Definition of...- ---- 2 269 
 
 How to be packed. 6 271 
 
 Taxon - — - 8,10 272 
 
 Imported - - 10 272 
 
448 INDEX. 
 
 Oleomargarine — Continued. / Section. Page. 
 
 Exported _ __ 16 274 
 
 Appeal from Commissioner's decision . . 14 274 
 
 Act went into effect October 31, 1886 21 275 
 
 Assessments 9 272 
 
 Board of appeal ___ 14 274 
 
 Bonds of manufacturers __. 5 270 
 
 Books of manufacturers _. 5 270 
 
 Chemist, salary, etc 14 274 
 
 Commissioner to decide what substances are taxable 14 274 
 
 Commissioner to decide whether any substance contains 
 
 ingredients injurious to health 14 274 
 
 Commissioner to make regulations . _ _. 20 275 
 
 Commissioner to employ chemists and microscopists. . ... 14 274 
 
 Destruction of empty oleomargarine packages 13 273 
 
 Exportation of. __ - 16 274 
 
 Forfeiture of unstamped oleomargarine and oleomarga- 
 rine deleterious to health - 15 274 
 
 Forfeiture of factory in case of fraud _. 17 274 
 
 Forfeiture of, for doing things prohibited 18 275 
 
 Forfeiture of, to be recovered in any court of competent 
 
 jurisdiction 19 275 
 
 Inventories .- 5 270 
 
 Labels on packages - -- 7 272 
 
 Manufacturers, definition of .._ .' 3 130 
 
 Manufacturers, special tax of _ _. 3 130 
 
 Manufacturers, books and returns of _.. 5 270 
 
 Microscopist, salary, etc 14 274 
 
 Notice on packages _.. 7 272 
 
 Returns of manufacturers 5 270 
 
 Retail dealer, defined _ _._ 3 130 
 
 Wholesale dealers, defined ; to keep books __. 3 130 
 
 Special taxes of manufacturers, wholesale dealers, and 
 
 retail dealers _ ._ .*__ 3 270-130 
 
 Signs of manufacturer _ 5 270 
 
 Stock on hand October 31, 1886 31 275 
 
 Stamps __ 8,10 272 
 
 Tax, rate of 8,10 272 
 
 Tax, payable by stamps . _ 9 272 
 
 Tax, when to be assessed _.. 9 272 
 
 Tobacco, provisions relative to stamps apply _ 8 272 
 
 Penalties: 
 
 Manufacturers failing to pay special tax .._ 4 270 
 
 Wholesale dealers failing to pay special tax 4 270 
 
 Retail dealers failing to pay special tax 4 270 
 
 For selling in other than prescribed packages , . 6 271 
 
 For packing contrary to law 6 271 
 
 For false branding _._ 6 271 
 
 For neglecting to affix labels _ 7 272 
 
 For removing labels 7 272 
 
 For removing or defacing stamps, marks, or brands 15 274 
 
 For selling imported oleomargarine not properly stamped 10 273 
 
 For receiving for sale unstamped oleomargarine 11 273 
 
 For receiving for sale oleomargarine from a manufacturer 
 
 who has not paid special tax 12 273 
 
 For neglecting to destroy stamps on empty packages 13 273 
 
 For buying, selling, giving away empty stamped packages 13 273 
 For engaging in business of manufacturer to defraud the 
 
 revenue (forfeiture) ._.. 17 374 
 
 For doing things prohibited or not doing things required 18 275 
 
 Incurred by officers of customs 10 273 
 
 Recoverable in any court of competent jurisdiction 19 275 
 
 Opium (prepared smoking) (Act of October 1, 1890)— 
 
 Imported 207 
 
 Notices, inventories, and. bonds _ - ^ 
 
 Penalty __ "llY/SiV.S.'.'.".' "."'.'. 268 
 
 Stamps... 267 
 
 Tax on.. ggrj. 
 
INDEX. 449 
 
 Order — tirctitm. l'tuje. 
 
 For payment of sum of money, stamp tax on _ 313 
 
 Money, United States, stamp tax on 314 
 
 Telegraphic, for money, stamp tax on 314 
 
 Organization — 
 
 Of Office Internal Revenue. __ 47 
 
 P. 
 Packages — 
 
 Change of, of spirits in bond designed for exportation [3330a] 206 
 
 Of imported spirits 11,12,13 213, 
 
 214,215 
 
 Of fermented liquors, marks on 3349 232 
 
 Of manufactured tobacco and snuff _ 3362 240 
 
 Wood, metal, paper, or other materials may be used for 
 
 packing tobacco, snuff , and cigars . . 3362 240 
 
 For cigars 3392 258 
 
 For cigarettes , 3392 258 
 
 For oleomargarine 6 271 
 
 Of newspapers, stamp tax on 315 
 
 Size of, tobacco and snuff 3362 as amended 240 
 
 Palace cars — 
 
 Stamp tax on seats in 28 327 
 
 Pardon — 
 
 Effectof,etc 3469 372 
 
 Partnerships — 
 
 Included in the word ' ' person " 3140 57 
 
 Passenger tickets — > 
 
 Stamp tax on. 323 
 
 Pastes — 
 
 Stamp tax on 324 
 
 Patent medicines __ 309 
 
 Pawnbroker — 
 
 Definition of 136 
 
 Special tax of 136 
 
 Peaches — 
 
 Brandy made from, may be exempted from certain pro- 
 visions 3255 151 
 
 Peddlers (of tobacco, snuff, and cigars) — 
 
 Definition, paragraph 11 3244 129 
 
 To give bond and furnish statement to collector _ 3381 249 
 
 Toafnxsign 3382 250 
 
 To obtain certificate from collector, etc 3383 250 
 
 Refusal to exhibit certificate ... _ 3383 250 
 
 Penalty on, peddling in violation of law 3384 250 
 
 Penalties. (See Forfeitures. ) 
 
 Suits for, to be brought in name of United States 919, 3213 100, 359 
 
 Jurisdiction of suits for. 563,629,711,732 357, 
 
 358, 359 
 
 District attorneys to prosecute for. 838 74, 374 
 
 Within what time suit or prosecution for, to be com- 
 menced, etc. (Act July 5, 1884) 1047 371 
 
 Costs in suits, etc. , for, when United States not subject to. 969 366 
 
 To be sued for by collector 3213 100,359 
 
 Collected without authority, abated, etc., by Commis- 
 sioner 3220 103 
 
 Moneys recovered from, to be paid to collectors 3216 101 
 
 Five per cent. -- ■--- 3185 89 
 
 Fiftypercent - 3176 83 
 
 One hundred per cent - 3176 83 
 
 For violations of law relating to Distilled Spirits, 
 Fermented Liquors, Cigars, Tobacco, Oleomar- 
 garine, Opium, Playing Cards, Filled Cheese, 
 Mixed Flour, Legacies and Distributive Shares, 
 nonstamping of documents and instruments 
 Under Schedule A and Articles Under Sched- 
 ule B, and Special Taxes, see under those heads. 
 For failing to obey summons.. 3175,3179 82,85 
 
 10228 29 
 
450 INDEX. 
 
 Penalties— Continued. Section. Page. 
 
 For failing to make return or making false return 3176 8d 
 
 For making false returns or refusing to produce books, 
 etc. , with intent to defeat or evade assessments 3179 85 
 
 For bank, etc., refusing or neglecting to make return and 
 payment - 3415 336 
 
 For removing or concealing articles with intent to de- 
 fraud United States 3450 Aii 
 
 For fraudulently executing or simulating documents re- 
 quired by internal-revenue laws... .. -- 3451 34d 
 
 For having property in possession with intent to sell in ( 
 
 fraud of internal-revenue laws or to evade tax 3452,3453 343 
 
 For sale of goods to avoid tax . - 3454 344 
 
 For disposing of or receiving empty stamped packages 
 and other offenses relating to stamped packages 3455 344 
 
 For distillers, rectifiers, wholesale liquor dealers, and 
 manufacturers of tobacco or cigars, omitting things re- 
 quired or doing things forbidden, where there is no 
 specific penalty imposed by any other section . . 3456 345 
 
 For internal-revenue officer omitting or neglecting to ren- 
 der statement of fees, commissions, etc.. . -. 3158 71 
 
 For internal-revenue officer disclosing operations of man- 
 ufacturers - 3167 75 
 
 For internal-revenue officer being interested in certain 
 manufacturing 3168 76 
 
 For collectors, etc., issuing internal-revenue stamps be- 
 forepayment [3169a] 77 
 
 For collectors, etc. , issuing stamps for distilled spirits to 
 other persons than as provided for by law 3316 196 
 
 For collectors, etc., collecting special tax from rectifier 
 within 600 feet of distillery 3244 121 
 
 For collectors, etc. , approving bond of distiller before law 
 has been complied with . 3261 157 
 
 For collectors, etc., neglecting duties and failing to make 
 reports 1780,3169 76,384 
 
 Relating to gaugers 3290,3292 174 
 
 Relating to storekeepers 3300 186 
 
 For offenses committed by internal-revenue officers ap- 
 plicable to all employees . . . . _ . [3169b] 78 
 
 Clerks in the Treasury Department carrying on any trade 
 or business in the funds of the United States, etc., or 
 taking any emolument for transacting any business in 
 the Department 244 405 
 
 Violating the prohibition of contributions, presents, etc. , 
 to official superiors by persons in the employment of 
 the Government 1784 406 
 
 Unlawful use of official envelopes (Act March 3. 1877) 399 
 
 Giving to Government officers contributions for political 
 purposes .. 407 
 
 Officer or clerk receiving compensation in claims or mat- 
 ters before Department . 1782 405 
 
 Officers acting as agents in prosecuting claims 5498 405 
 
 Officers accepting bribe 5501, 5502 389 
 
 Extortion, receiving unlawful fees, and other unlawful 
 acts... _ 3169 76 
 
 Disbursing officer trading in public funds or property . _ . 1788 384 
 
 Collecting officers trading in public property... 1789 385 
 
 Requiring a receipt for a larger amount than that actually 
 paid _ _ 5483 382 
 
 Disbursing officer depositing public money otherwise than 
 authorized, loaning same, withdrawing from depository, 
 or applying for purposes not authorized ... _ . ... 5488 382 
 
 Loaning, using, converting, improperly depositing public 
 money 5490 382 
 
 Failure of officer having public money to render accounts. 5491 382 
 
 Failure of person having public moneys in possession to 
 deposit when required ... 5492 382 
 
 Person not authorized receiving public moneys on deposit 
 or as loan . , ..... 5497 383, 
 
Section, 
 5497 
 5497 
 5504 
 
 Page. 
 383 
 383 
 
 384 
 
 5505 
 
 384 
 
 3170 
 [5448(i] 
 5484 
 3177 
 5446 
 
 78 
 388 
 389 
 
 84 
 387 
 
 INDEX. 451 
 
 Penalties— Continued. 
 
 Using, transferring, converting public money unlawfully. 
 Officer or employee and others embezzling public money _ 
 
 Officers of courts failing to deposit moneys 
 
 Persons unlawfully receiving moneys belonging in regis- 
 try of courts 
 
 District attorney or marshal accepting or demanding any- 
 thing for compromise of violation of law 
 
 Falsely assuming to be a revenue officer 5448 
 
 Extortion by internal-revenue informers _ . . . 
 
 Rescuing property seized by collector _ 
 
 Taking seized property from custody of revenue officers.. 
 
 Obstructing or hindering officer in executing law 3177, 3276 84, 165 
 
 Rescue of prisoners 5401 ■ 387 
 
 Obstructing process or assaulting officer 5398 387 
 
 Destroying, carrying away, etc., public records... 5403 390 
 
 Destroying records by officer in charge 5408 4390 
 
 Making false or fraudulent claims 5438 392 
 
 Making fraudulent claims for drawback 3330, [3386a] , 3443 204, 
 
 254, 338 
 Violation of law as to tax on playing cards. (See Playing 
 
 Cards. ) 
 Violation of law as to tax on opium. (See Opium.) 
 
 Unlawfully taking or using papers relating to claims 5454 390 
 
 Robbery or larceny of property of the United States, re- 
 ceiving property stolen 5456 391 
 
 Falsely making, altering, forging, or counterfeiting bid, 
 
 bond, etc 5418,5479 391,392 
 
 Counterfeiting stamps _. 3328,3346,3429,5414 202,231, 
 
 294, 392 
 
 Conspiracy to defraud _ 5440 380 
 
 Conspiracy to prevent persons from accepting office 5518 389 
 
 Bribery 3169,3170,5451,5501,5502 76,78, 
 
 388, 389 
 
 Perjury 5392 387 
 
 Delivering articles unstamped 22 308 
 
 Failing to cancel stamps 9 301 
 
 Failing to make declaration by manufacturer under 
 
 ScheduleB 23 309 
 
 Failure to affix stamps to sales of merchandise 312 
 
 Failure to attach adhesive stamps, when same may be 
 
 remitted 13 304 
 
 Failure to affix stamps to sale of bonds, debentures, etc... 311 
 
 Forging, counterfeiting, etc. , stamps, dies, etc 8 300 
 
 Issuing, making, signing, etc., instruments, documents, 
 
 etc., without stamp 7 299 
 
 Making, signing, issuing, etc., promissory notes, etc., 
 
 without stamp 10 303 
 
 Not attaching stamp to foreign bill of exchange 11 303 
 
 Removing from factory drugs, medicines, perfumery, 
 
 etc., without stamp., _. 22 308 
 
 Registering, selling, issuing, etc. , documents, etc. , with- 
 out stamp - 13 304 
 
 Reusing stamped wrappers 21 308 
 
 Reuse of stamps 8 300 
 
 Removing articles unstamped .._ 22 308 
 
 Removing or detaching stamps 21 308 
 
 Washing or restoring stamps 8 300 
 
 Pension — 
 
 Power of attorney to collect, exempt 323 
 
 Perfumery — 
 
 Stamp tax on _ - 326 
 
 Perique tobacco — 
 
 No tax on, when 3362 240 
 
 Perishable property — 
 
 Seized, sale of.. - 3459 346 
 
 Perjury — 
 
 False statement by officer relative to fees, etc 3158 71 
 
 Punishment for.-.. .,.. 5392 387 
 
Section. 
 
 Paqc. 
 
 3265 
 
 161 
 
 3297 
 
 185 
 
 3330 
 
 204 
 
 3345 
 
 230 
 
 3385 
 
 251 
 
 452 INDEX. 
 
 Permits — 
 
 For removal of stills 
 
 For removal of alcohol from bond for scientific purposes . 
 
 For removal of distilled spirits for exportation _ 
 
 For removal of fermented liquors _ 
 
 For removal of tobacco, snuff, and cigars for exportation. 
 
 To brewer to conduct business- at another place on ac- 
 count of accident 3350 232 
 
 Person — 
 
 Includes corporation . 1,3140 57,58 
 
 Personal property — 
 
 Tax on legacies arising from. (See Legacies and Dis- 
 tributive Shakes.) 
 Personation — 
 
 Of revenue officer - 5448 [5448a] 388 
 
 Petroleum companies — 
 
 Excise tax on _ _.- 290 
 
 Returns 290 
 
 Pharmacists — 
 
 Retail, prescriptions to, not taxable _. 20 307 
 
 Pills- 
 Stamp tax on 324 
 
 Pipe lines — 
 
 Excise tax on _ 290 
 
 Returns _. 290 
 
 Pipes — 
 
 Of distillery, how to be fixed and painted 3269 163 
 
 Plan of distillery — 
 
 Tobemade 3263 159 
 
 Plasters — 
 
 Stamp tax on _ 324 
 
 Plate-glass insurance — 
 
 Stamp tax on policy 320 
 
 Playing cards. (Act Aug. 28, 1894.) 
 
 Tax of 2 cents on every pack 38 328 
 
 Adhesive stamp provided for _ 39 328 
 
 Penalty for use of stamp without canceling . 39 328 
 
 Manufacturer to register with collector and penalty for 
 failure . 40 329 
 
 Stamps to be furnished by the collector to registered man- 
 ufacturers and importers _ _ 41 329 
 
 Penalty for counterfeiting, defacing, removing, or illegal 
 use of stamp 42 329 
 
 Penalty for removal or sale of cards without stamp af- 
 fixed 43 330 
 
 May be removed for export without payment of tax 43 330 
 
 Manufacturer removing or reusing stamp, wrapper, or 
 cover to evade tax liable to fine and forfeiture 44 331 
 
 Penalty for selling, exposing for sale, removing, or con- 
 cealing playing cards without stamp affixed 45 331 
 
 Every person exposing for sale playing cards, domestic 
 or foreign, deemed to be the manufacturer and liable to 
 thetax. 46 331 
 
 Assessment of unpaid tax to be made within two years.- 47 332 
 
 Pledge — 
 
 Stamp tax on _._ 321 
 
 Political contributions — 
 
 Prohibition respecting , 407 
 
 Pomade — 
 
 Stamp tax on_ 326 
 
 Porter. (See Fermented Liquors. ) 
 Port warden — 
 
 Certificate of, stamp tax on _ 317 
 
 Postage — 
 
 Allowance to collectors for _ [3148] 62 
 
 Government matter free of _. (Act Mar. 3, 1877) 5 399 
 
 Post-office money orders — 
 
 Stamp tax on 314 
 
INDEX. 453 
 
 Postmasters — Section. Page. 
 
 Internal-revenue stamps supplied to 303 
 
 Powders — 
 
 Stamp tax on _ _ 324 
 
 Power of attorney — 
 
 Stamp tax on . 323 
 
 Stamp tax not required on, to collect pension claims . . 323 
 
 Practice — 
 
 In United States courts conforms to proceedings in State 
 courts _ 914,916 366,367 
 
 Preparations — 
 
 Medicinal, stamp tax on _ 324 
 
 Penalty for removing from factory without stamp _ 22 308 
 
 Proprietary medicinal, what constitutes . _ . 324 
 
 Prescriptions — 
 
 To retail druggists not taxable 20 307 
 
 Presents — 
 
 Soliciting or receiving, from employees by superiors in 
 
 office 1784 406 
 
 To internal-revenue officers for compromise, etc. , of viola- 
 
 tionoflaw _ ._ 3169 76 
 
 To marshals or district attorneys for compromise, etc 3170 78 
 
 President — 
 
 To appoint Commissioner. ._ 319 47 
 
 May establish collection districts _ . _ 3141 58 
 
 To appoint collectors ... 3142 59 
 
 Authorized to regulate bonds of certain officers.- 3639 381 
 
 Authorized to prescribe regulations 1753 400 
 
 Priority — 
 
 Of United States 3466 396 
 
 Of transmission of telegrams 5266 400 
 
 Printing. (See Public Printer. ) 
 
 Private dies — 
 
 Provisions for 9 301 
 
 Probable cause — 
 
 Certificate of ._ 970,989 370,371 
 
 Profits— 
 
 Certificates of, stamp tax on 317 
 
 Promissory note — 
 
 Penalty for signing without stamp 10 303 
 
 Stamp tax on... . 314 
 
 On protest of - 323 
 
 Proof gallon — 
 
 Of spirits, tax on 3251 146 
 
 Proof spirits (distilled) — 
 
 Standard of 3249 144 
 
 Taxon... 3251 146 
 
 Adding substances to create fictitious proof... 3252 150 
 
 Property — 
 
 Seized irrepleviable - - - . - 934 372 
 
 Penalty for rescuing property seized by collector 5446 387 
 
 Proprietary — 
 
 Articles, stamp tax on - - - 324 
 
 Medicinal preparations , what constitutes 20 307 
 
 Preparations, definition of - 324 
 
 Proprietors of — 
 
 Circuses, special tax on - 138 
 
 Concert halls, special tax on - 137 
 
 Museums, special tax on 137 
 
 Theaters, special taxon 137 
 
 Prosecutions — 
 
 Forfines.etc - - 838,3213,771 74,100, 
 
 373 
 How to be commenced to entitle officer to fees (Act of 
 Augustl8, 1894) - 375 
 
 Protest — 
 
 Stamp tax on - - - 323 
 
454 INDEX. 
 
 Provisions, general — Section. 
 
 Adhesive stamp tax "99 
 
 Pro 5 7_ ppq 
 
 Stamp tax on AM 
 
 Public moneys. (See Embezzlement.) 
 
 Officers forbidden to trade in ... 1788,1789 384,385 
 
 Officers receiving, to pay gross amount into Treasury 3210 98 
 
 Recovered as fines and penalties to be paid to collectors. . 3216 ■ 101 
 
 To be drawn for only as required for use, and how kept 
 
 where there is no public depository 3620 377 
 
 To be deposited and receipted for 3621 378 
 
 Accounts of, to be rendered monthly, etc.. 3622 378 
 
 Distinct accountsof disbursement of, by appropriations.- 3623 380 
 
 Neglect or refusal to deposit, proceedings - 3624 380 
 
 To be safely kept without using, loaning, or exchanging. 3639 381 
 
 Application of moneys appropriated . .-- 3678 397 
 
 No expenditure beyond appropriations -- 3679 397 
 
 Officers of courts failing to deposit 5504 384 
 
 Public Printer — 
 
 To print forms, decisions, and regulations for internal 
 
 revenue : - 321 47 
 
 Not to print any matter except what is necessary and 
 
 authorized bylaw 55 
 
 Of goods for United States free of tax 3464 349 
 
 a. 
 
 Qui tarn — 
 
 Proceedings - 3213 100 
 
 R. 
 
 Railroad Company — 
 
 Penalty for transporting empty casks having stamps, 
 
 brands, etc 3324 200 
 
 To issue stamped bill of lading - 315 
 
 Real estate — 
 
 Seized and sold for taxes 3196 93 
 
 Notice of sale and other proceedings 3197, [3197a] , 3198, 3199 93, 94, 95 
 
 Collector may sell, in any other district within State 3200 95 
 
 Owner may redeem 3201,3202,3204 96 
 
 Record and return of proceedings in sale of 3203 96 
 
 Commissioner to nave charge of . 3208 97 
 
 Fees and charges, in seizure cases 3206 97 
 
 Proceedings by bill in chancery to subject to payment of 
 tax 3207 97 
 
 Reassessment — 
 
 May be made within fifteen months 3182 85 
 
 Rebate — 
 
 Of 7b per cent on fermented liquors. (Act June 13, 1898) [3339a] 227 
 
 Receipt for goods — 
 
 Stamp tax on _ 315 
 
 Receipts — 
 
 In lieu of stamps prohibited _ 3183 88 
 
 By collectors, etc., for all sums collected except stamps.. 3183 88 
 
 Vouchers for collector in settlement of accounts... 3211 99 
 
 Officer paying sums less than provided by law and requir- 
 ing receipt for amount greater than paid. _ ...... . . 5483 382 
 
 Officer accepting receipt without having paid amount 
 
 specified in receipt 5496 383 
 
 Warehouse, stamp tax on 323 
 
 Recipes — 
 
 Of physicians or surgeons not taxable 20 307 
 
 Recognizance — 
 
 Conditioned for the performance of duties, etc., stamp 
 tax on 320 
 
ction. 
 
 Page. 
 
 3203 
 
 96 
 
 3240 
 
 117 
 
 3244 
 
 128 
 
 3302 
 
 187 
 
 3357 
 
 238 
 
 3389 
 
 257 
 
 INDEX. 455 
 
 Records — 
 
 Of sales of real estate to be kept by collector, etc 
 
 Of special taxpayers to be kept in office of collectors 
 
 Of cigar makers 
 
 Of distillery operations, storekeeper's entries _ . 
 
 Of manufacturers of tobacco and snuff to be kept by col- 
 lectors _ __ 
 
 Of cigar manufacturers to be kept by collectors 
 
 Destroying or carrying away, etc., of court or in public 
 office _ 5403 390 
 
 Destroying or carrying away, etc. , by officer having cus- 
 
 todyof... 5408 390 
 
 Recorders — 
 
 Duties of relative to unstamped instruments 15 306 
 
 Rectified spirits — 
 
 Stamp for 
 
 Casks or packages of, to be gauged and stamped 
 
 Rectifiers — 
 
 Definition of , 
 
 To pay special tax and not to carry on business within 
 600 feet from distillery ---IT 3 
 
 Penalty for doing business without paying special tax___ 
 
 Notice of intention to carry on or to change business 
 
 To furnish facilities for examination of premises 
 
 Officer, etc., may break up ground or walls to search for 
 concealed pipe, etc 
 
 Signs 
 
 Returns -- 
 
 Notice of intention to rectify [3317a] 
 
 Book 
 
 Not to purchase spirits in quantities of more than 20 gal- 
 lons, except from, etc 
 
 Carrying on business with intent to defraud _ 
 
 Penalties for violating laws where no specific penalty is 
 
 imposed 3456 391 
 
 Reduction of capacity — 
 
 Of distillery 3311 193 
 
 Redemption — 
 
 Of real estate sold for taxes.... - 3201,3204 96,293 
 
 Of stamps --. 3426etseq. 293 
 
 Refunding — 
 
 Of taxes... 3220 103 
 
 Repayments to collector or deputy collector of judgments 
 recovered - 3220 103 
 
 Limitation of time for presenting claims for - 3228 111 
 
 For stamps spoiled, rendered useless, etc 3426 293 
 
 On distilled spirits destroyed by accidental fire or other 
 casualty - -- 3221,3223 106,108 
 
 Of drawback on spirits, etc. (See under Drawback.) 
 Registering documents, etc. — 
 
 Without stamp, penalty for._ _ _ 13 304 
 
 Registry — 
 
 Of persons liable to special taxes 3233 114 
 
 Of death, removal, etc., of persons having paid special tax. 3241 117 
 
 Regulations — 
 
 Commissioner to prepare. (See under Commissioner of 
 Internal Revenue.) 
 
 Have the force of law - 48 
 
 President authorized to prescribe 400 
 
 Relanding spirits — 
 
 Which have been shipped for exportation 3330 204 
 
 Release — 
 
 Ofrealestate - 3208 97 
 
 Of distillery - ---- 3331 208 
 
 Of property on bond.- 3459 346 
 
 Remission — 
 
 Of internal- revenue taxes 3220 103 
 
 Of forfeitures --- — - 3461 347 
 
 3320 
 3320 
 
 199 
 199 
 
 3244 
 
 121 
 
 3244 
 
 [3242a] 
 
 3259 
 
 3277 
 
 121 
 119 
 154 
 166 
 
 3278 
 3279 
 3317 
 [3317a] 
 3318 
 
 166 
 166 
 196 
 197 
 197 
 
 3319 
 
 3317 
 
 198 
 196 
 
456 INDEX. 
 
 Removal — Section. Page. 
 
 Of suits, etc. , from State to United States courts . 643 360 
 
 Case of, where person has paid special tax 3241 117 
 
 Renewal — 
 
 Or continuance of agreement, contract, insurance, etc. . 322 
 
 Rent agreement — 
 
 Stamp tax on . 321 
 
 Repayment — 
 
 To collectors and other officers of money recoveredinsuits. 3220 103 
 
 Repeal — 
 
 Provisions relative to acts of.. _._ .- 25 
 
 Reports. (See Returns.) 
 
 By officers of violation of law 3169 76 
 
 Failing to make reports __ 3147,1780 62,384 
 
 Annual report of Commissioner. 55 
 
 Annual report of head of Department _. _ 55 
 
 Monthly reports on condition of business _ 54 
 
 Rescuing — 
 
 Property, etc. , seized by internal-revenue officers 3177, 5446 84, 387 
 
 Prisoners 5401 387 
 
 Restamping — 
 
 Of distilled spirits, tobacco, snuff, cigars, cigarettes fer- 
 mented liquors, etc., when stamps have been lost or de- 
 stroyed 3315 195 
 
 Restoring stamps — 
 
 Penalty for so doing _ 8 300 
 
 Restraining — 
 
 Suits to prevent collection, etc., of revenue tax not allowed. 3224 108 
 
 Resumption of work — 
 
 At distilleries ._ __ 3310 192 
 
 Retail dealers — 
 
 Inliquors If 4 3244 122 
 
 In liquors, penalty for doing business without paying spe- 
 cial tax _.; , [3242a] 119 
 
 Not to purchase in quantities of more than 20 gallons, 
 except from a rectifier, wholesale dealer, or distiller, 
 
 except, etc. _. _ 3244,3319 121,198 
 
 In malt liquors... , ]| 5 3244 125 
 
 In malt liquors, penalty for doing business without pay- 
 ment of special tax __ ._ [3242a] 119 
 
 In oleomargarine, special tax of (Act Aug. 2, 1 886) 3 130 
 
 In oleomargarine, penalty for doing business without pay- 
 ment of special tax _ [3242&] 120 
 
 In filled cheese _ _ 276 
 
 Returns — 
 
 To be made by all persons liable to tax 3173 80 
 
 Persons neglecting to make, or making false and fraudu- 
 lent _. 3173 80 
 
 Collector or deputy may enter premises, and make returns, 
 
 when 3176 83 
 
 Monthly and special _ __. 3185 89 
 
 Penalty for delivering or disclosing to collector any false 
 
 or fraudulent 3179 85 
 
 Of special taxes _ 3173,3233 80-114 
 
 Daily, by gauger _ 3291,3314 174,195 
 
 Daily and monthly, by storekeeper 3301 187 
 
 Of stamps for spirits by collector of internal revenue . 3314 194 
 
 Distillers' ... 3307,3309 189,190 
 
 Rectifiers' 3317 igg 
 
 Brewers' 3337 335 
 
 Tobacco or snuff manufacturers' 3358 238 
 
 Cigar manufacturers' _ . _ . 3390 257 
 
 Banks.etc '" 3414 336 
 
 Manufacturers of oleomargarine 5 270 
 
 Of gross receipts of petroleum and sugar refining com- 
 panies, how made.. _ 290 
 
 Revenue agents. (See Internal Revenue Agents. ) 
 Revenue officers. (See Officers. ) 
 
 Falsely assuming to be, and in such character demanding 
 money, etc.... _. __ 5448, [5448«] 388 
 
INDEX. 457 
 
 Rewards — Section. Page. 
 
 For information 3463 348 
 
 Robbery — 
 
 Of property belonging to the United States 5456 391 
 
 S. 
 
 Saccharometers — 
 
 To be prescribed 3249 144 
 
 Salary. {See Compensation.) 
 
 Sale— 
 
 Of stock, stamp tax on _ 311,318 
 
 Of goods, stamp tax on memorandum 318 
 
 Sales— 
 
 Of property distrained for taxes 90, 93 
 
 Of real estate for taxes... _ 3196-3205 93,96 
 
 Of liquors may be made under certain circumstances with- 
 out liability to special tax , TT 5 3244 125 
 
 By dealers in leaf tobacco 3244 128 
 
 Of merchandise not transferred from unsafe or unfit ware- 
 house as required _ _ 3272 164 
 
 Of tobacco and snuff _ 3363 241 
 
 By tobacco peddlers 3381 249 
 
 Of cigars at retail _ 3392 258 
 
 Of distilled spirits by order of court or under process of 
 
 distraint to be subject to tax 3334 209 
 
 Of tobacco, snuff, and cigars under distraint or by order 
 
 of court or of any Government officer 3369 245 
 
 Of forfeited boilers, still, machinery, materials, etc. , at 
 
 public auction _ _ _ . 3450 342 
 
 Of whisky, tobacco, etc., under distraint, to be branded, 
 
 stamped, and marked _. _ _ : 3458 345 
 
 Of property forfeited, found in possession in fraud of 
 
 revenue laws 3459 346 
 
 Of goods seized not over $500 in value. 3460 346 
 
 Of goods, etc. , to avoid tax due on same 3454 344 
 
 Saleratus — 
 
 May be manufactured where spirits are distilled _ 3266 161 
 
 Salves — 
 
 Stamp tax on 324 
 
 Savings banks — 
 
 Certain, exempt from special tax 133 
 
 Schedule of articles and occupations subject to tax 27 
 
 Schedule A 311 
 
 Schedule B _. 324 
 
 Schedule B, forfeiture _ 22 308 
 
 Scientific institutions — 
 
 May withdraw alcohol from bond for scientific purposes 
 without payment of tax __ _ 3297, [3297a] 185,186 
 
 Scraps of tobacco — 
 
 May be sold in bulk without payment of tax i . . . 3362 240 
 
 May be imported and removed directly to manufactory 
 without payment of tax 3377 248 
 
 Seals for locks — 
 
 To be provided at expense of the United States 3267 162 
 
 Penalty for destroying, breaking, tampering with, etc. ._ 3268 162 
 
 Commissioner may require, to be put on stills, etc 3270 163 
 
 Search — 
 
 For pipes underground 3278 166 
 
 Search warrant — 
 
 May be issued to officers 3462 348 
 
 Seats- 
 Stamp tax on, on palace and parlor cars 327 
 
 Secretary of the Treasury — 
 
 To lay annually before Congress, in December, an abstract 
 of moneys received from the several sources of revenue. 261 55 
 
 To prescribe duties of deputy commissioner 323 49 
 
 May direct renewal, etc. , of collector's bond 3143 59 
 
 To approve collector's bond as disbursing agent 3144 61 
 
458 INDEX. 
 
 Secretary of the Treasury — Continued. Section. Page. 
 
 Bonds to be filed with - - 61 
 
 Authorized to make allowance to collectors, for salary, etc. [3148] 62 
 Authorized to make allowances for pay of deputy col- 
 lectors. __ -- -- [3148] 63 
 
 May direct which deputy collector shall perform duties in 
 
 case of disability, etc. , of collector - _ - 3149 65 
 
 Authorized to make to deputy acting as collector during 
 
 vacancy same allowance as to collector . . . 3150 65 
 
 To appoint storekeepers. 3153 67 
 
 Mav impose the duties of storekeeper and gauger urjon one 
 
 officer -"- [3153a] 67 
 
 To appoint gaugers -- 3156 69 
 
 May designate collector to have charge of exportation — 3161 72 
 
 May appoint an officer to superintend exportation and 
 
 drawback ___ _ 3161 72 
 
 To approve sales by Commissioner of real estate — _ 3208 97 
 
 Mav designate depositories for internal-revenue collec- 
 tions.. 3211,3620 99,377 
 
 Authorized to abate or refund taxes on spirits destroyed 
 
 by fire or other casualty -. 3221 106 
 
 Authorized to compromise claims and judgments 3469 372 
 
 Authorized to remit forfeitures . 3461 347 
 
 Consent of, necessary in compromise cases 3229 111 
 
 Permission of, required to discontinue certain prosecu- 
 tions 3230 112 
 
 To make allowances for temporary services under war- 
 revenue act 52 
 
 To approve employment of additional clerks and agents 67 
 
 Regulations to be prepared under the direction of the 47 
 
 Selling bonds, etc. — 
 
 Without stamp, penalty for 13 304 
 
 Senate — 
 
 Commissioner to be confirmed by 319 47 
 
 Collectors to be confirmed by . .. 3142 59 
 
 Solicitor to be confirmed by. 349 49 
 
 Seized property irreprievable _ 934 372 
 
 Seizure — 
 
 Commissioner may authorize any internal-revenue officer 
 
 tomake... 3166 75 
 
 Of real estate. 3196-3205 93-96 
 
 Fees and charges in case of .... 3206 97 
 
 Of merchandise not transferred as required from unsafe 
 
 or unfit warehouse 3272 164 
 
 Taxable articles held with intent to defraud the revenue, 
 
 etc 3453 343 
 
 Goods of value of $500 or less, proceedings on 3460 346 
 
 Set-off- 
 No salary to be paid to debtors of United States until they 
 
 account for and pay over to Treasury 1766 395 
 
 Any debt due the United States to be deducted from any 
 
 judgment recovered or allowed claim .. ._ 395 
 
 Suits of United States against individuals, what credits 
 
 allowed 951 395 
 
 Shares — 
 
 Tobacco and snuff manufactured on commission or 3370 246 
 
 Cigars manufactured on commission or 3399 264 
 
 Sheriff- 
 Sale of spirits by.. 3244 126 
 
 Shorts (fine cut) — 
 
 May be sold in bulk as material without payment of tax. 3362 240 
 
 Shows — 
 
 Definitionof _ 2 138 
 
 Special tax on 2 138 
 
 Sickness of — 
 
 Collector 3149 65 
 
 Storekeeper 3155 69 
 
 Persons required to make return 3176 83 
 
Section. 
 
 Page. 
 
 3279 
 
 166 
 
 3356 
 
 237 
 
 3382 
 
 250 
 
 3388 
 
 256 
 
 5 
 
 270 
 
 
 324 
 
 36,3280 
 
 122 
 
 
 161,167 
 
 INDEX. 459 
 
 Signs by — 
 
 Distillers, rectifiers, and wholesale liquor dealers - 
 
 Manufacturer of tobacco and snuff 
 
 Peddlers of tobacco. __ 
 
 Cigar manufacturers _ _ _ 
 
 Manufacturers of oleomargarine 
 
 Sirups — 
 
 Stamp tax on. _ ___' 
 
 Six hundred feet — 
 
 In a direct line, distilling and rectifying not to be carried 
 on within such distance of each other T[ 3, 3244, 3266, 3280 
 
 Vinegar factory not to be within such distance of distillery 
 
 or rectifying house _ 3282 170 
 
 Commissioner may allow a less distance in case of vinegar 
 factory 3282 170 
 
 Size — 
 
 Of tobacco and snuff packages 3362 as amended 240 
 
 Sleeping car and parlor car — 
 
 Stamp tax on seats, etc., in 327 
 
 Snuff- 
 Tax on_ __ 3368 242 
 
 Additional tax on, stock on hand [3368 a] 242 
 
 Stamped portion of packages of, when empty, to be de- 
 stroyed... .. .. _ 3376 248 
 
 Imported, to payadditional internal-revenue tax by stamp 3377 248 
 
 Exportation of 3385 251 
 
 Drawback on _ 3386 253 
 
 Size of packages _ 3362,3364 240,241 
 
 Penalties for purchasing, etc., when not stamped, or tax 
 
 on, not paid _. 3366,3367 242 
 
 Stamps for payment of tax on _. 3369 245 
 
 Stamps, how affixed on manufactures by one person for 
 
 another or on shares 3370 246 
 
 Stamps, removing or selling without 3372 247 
 
 Stamps, absence of, to be notice that taxis not paid 3373 247 
 
 Assessment of tax when sold without stamps 3371 246 
 
 Removing packages without being stamped, etc 3374 247 
 
 Affixing false stamps 3375 247 
 
 Dealers, penalty for failure to pay special taxes 141 
 
 Manufacturers, penalty for failure to pay special taxes 141 
 
 Manufacturers not required to pay tax also as dealer 140 
 
 Solicitor of Internal Revenue — 
 
 Appointment of 349 49 
 
 Opinion, etc. , of, in compromise cases 3229 111 
 
 Solicitor of Treasury — 
 
 To approve sureties on collectors' bonds 3143 59 
 
 To issue warrant of distress against delinquent collector. 3217, 3625 102, 380 
 
 Duty of , in compromise of claims of United States 3469 372 
 
 To proceed against delinquent disbursing officers . 3633 381 
 
 Sorghum sugar — 
 
 Withdrawal of spirits free of tax for use in manufacture of. [32516] 147 
 
 Sour mash- 
 Distilleries, how capacity to be estimated 3264 160 
 
 Sparkling wine — 
 
 Tax on imitations of 3328 202 
 
 Sparkling or other wines — 
 
 Stamp tax on... 326 
 
 Special bonded warehouses (Act March 3, 1877) — 
 
 For brandy made from apples, peaches, or grapes 
 
 In charge of storekeeper 
 
 In joint custody of storekeeper and proprietor. 
 
 Regulations for, to be prescribed by Commissioner of In- 
 ternal Revenue with approval of Secretary — 
 
 Removal of brandy to... 
 
 Stamp to be affixed before removal 
 
 How brandy may be deposited in 
 
 Conditions of warehousing bond 
 
 1 
 
 210 
 
 1 
 
 210 
 
 1 
 
 210 
 
 1 
 
 210 
 
 2 
 
 211 
 
 3 
 
 211 
 
 4 
 
 211 
 
 4 
 
 211 
 
■i?>0 INDEX. 
 
 Special bonded 'warehouses — Continued. Section. Page. 
 
 Brandy may be withdrawn for transportation to another 
 
 special bonded warehouse 5 212 
 
 How withdrawals are to be made _- 5 212 
 
 Export bonds, how canceled.. 5 212 
 
 Provisions of section 3221, Revised Statutes, relative to loss 
 
 of spirits by casualty made applicable to 5 212 
 
 Exportation from _ ._ 6 212 
 
 May be discontinued when unsafe or unfit 7 212 
 
 For spirits under act August 28, 1894 3293a 176 
 
 Special taxes — 
 
 Table of certain special taxes and 50 per cent penalties - 32 
 
 Rectifiers of less than 500 barrels a year. .... \ „■ „ 0044 1 01 
 
 Rectifiers of 500 or more a year / "' 
 
 Retail liquor dealers I «r q waa 191 
 
 Wholesale liquor dealers --/ 
 
 Retail dealers in malt liquors 1 *r a ooaa 1 99 
 
 Wholesale dealers in malt liquors J "' 
 
 Manufacturers of stills .. ..: | 
 
 Manufacturers, and for stills or worms manufac-l IT 2 3244 122 
 
 tured, each.. _.j 
 
 Brewers, annual manufacture less than 500 barrels] „ ,- 0044 19c 
 
 Brewers, annual manufacture 500 barrels or more.. J "' 
 Manufacturers of oleomargarine. _ . (Act Aug. 2, 1886) 
 Wholesaledealers in oleomargarine. (Act Aug. 2, 1886) 
 
 Retail dealers in oleomargarine (Act Aug. 2, 1S86) 
 
 Manufacturers of filled cheese (Act June 6, 1896) 
 
 Wholesale dealers in filled cheese. . (Act June 6, 1896) 
 
 Retail dealers in filled cheese (Act June 6, 1896) 
 
 Bankers (Act June 13, 1898) 
 
 Banker not required to pay special tax as broker, 
 
 savings banks exempt from 
 
 Brokers who have not paid as bankers If 2 
 
 Pawnbrokers. _. _ --IT 3 
 
 Commercial brokers. ^7 4 
 
 Custom-house brokers. if 5 
 
 Proprietors of theaters, museums, and concert halls, 
 in cities of over 25,000 population per last census . _1T 6 
 
 Proprietors of circuses . If 7 
 
 Proprietors or agents of all other exhibitions or shows 
 
 for money ^y 8 
 
 Proprietors of bowling alleys and billiard rooms IT 9 
 
 Dealers in leaf tobacco, sales not over 50,000 pounds 
 
 Over 50,000 and not over 100,000 pounds 
 
 Over 100,000 pounds 
 
 Dealers in tobacco, sales over 50,000 pounds 
 
 Manufacturers of tobacco, sales not over 50,000 pounds.. 
 
 Over 50,000 and not over 100,000 pounds 
 
 Over 100,000 pounds 
 
 Manufacturers of cigars, sales not over 100,000 cigars ... 
 
 Over 100,000 and not over 200,000 cigars 
 
 Over 200,000 cigars . _. 
 
 Manufacturers of tobacco, snuff or cigars, not required to 
 
 pay also as dealers 
 
 Tobacco dealers, penalty for failure to pay _ . . . . 
 
 Manufacturers, packers, or repackers of mixed flour 
 
 Stamps for .. 
 
 No special tax required for sales by sheriffs, etc 
 
 Deputy collectors to visit districts and make lists of per- 
 sons liable to _ 
 
 Persons liable for, to make return annually _ 
 
 Persons liable for, may be summoned in case of neglect. . ; 
 Persons liable to, not to carry on business until pay- 
 ment of 
 
 Names, etc. , of persons liable to, to be registered and re- 
 turned .. ._ 
 
 Copartnership to pay but one 
 
 Business not to be carried on except in places described in 
 register 3235 114 
 
 3 
 
 130 
 
 3 
 
 130 
 
 3 
 
 130 
 
 3 
 
 132 
 
 3 
 
 132 
 
 3 
 
 132 
 
 2 
 
 133 
 
 2 
 
 133 
 
 2 
 
 13.3 
 
 2 
 
 136 
 
 2 
 
 136 
 
 2 
 
 137 
 
 2 
 
 137 
 
 2 
 
 138 
 
 2 
 
 138 
 
 2 
 
 139 
 
 4 
 
 140 
 
 4 
 
 140 
 
 4 
 
 140 
 
 4 
 
 140 
 
 4 
 
 140 
 
 4 
 
 140 
 
 4 
 
 141 
 
 4 
 
 141 
 
 4 
 
 141 
 
 4 
 
 141 
 
 
 140 
 
 
 141 
 
 36 
 
 141 
 
 3238 
 
 116 
 
 3244 
 
 126 
 
 3172 
 
 80 
 
 3173 
 
 80 
 
 3175 
 
 82 
 
 3232 
 
 113 
 
 3233 
 
 114 
 
 3334 
 
 114 
 
INDEX. 461 
 
 Special taxes — Continued. Section. Page. 
 Where more than one pursuit is carried on in same place 
 
 by same person at same time 3236 115 
 
 Due July 1, each year, and how computed 3237 115 
 
 Alphabetical list of persons paying, to be kept in office of 
 
 collector __ _ 3240 117 
 
 Cases of death, removal, etc., of persons having paid ... 3241 117 
 Does not exempt from penalty under State laws nor pre- 
 vent State from taxing 3243 120 
 
 Not imposed on vintners who sell wine of their own 
 
 growth where made, etc., nor on apothecaries as to 
 
 spirits used in medicines 3246 131 
 
 Penalties: 
 Brewers carrying on business without payment of special 
 
 tax _ 3242 119 
 
 Rectifier, dealer, etc., in liquors, manufacturer of stills, 
 
 carrying on business without payment of special tax. . [3242a] 119 
 Manufacturers of and dealers in oleomargarine carrying 
 
 on business without payment of special tax [32436] 120 
 
 Penalty for not keeping stamps conspicuously in place of 
 
 business 3239 116 
 
 Fifty per cent penalty for failing to make return 3176 83 
 
 Fifty per cent penalty table 32 
 
 Spirits (Schedule B) — 
 
 Stamp tax on 324 
 
 Stamps for special taxes (see Special taxes) 3238 116 
 
 Commissioner to procure 3238 116 
 
 To be kept conspicuously in place of business 3239 116 
 
 Stamps for distilled spirits — 
 
 Warehouse and tax-paid . 3287,3295 172,184 
 
 How to be engraved and issued 3312 194 
 
 How used by collector _ 3313 194 
 
 Accountability of collector for books of _ 3314 194 
 
 Coupons on stamps unused . 3313 194 
 
 Bottled in bond _ 219 
 
 Stamps on fermented liquors 3341 229 
 
 To be obtained by brewer from collector 3342 229 
 
 Mode of affixing and canceling. _ _ 3342 229 
 
 Stamps on tobacco and snuff _ 3368 242 
 
 To be prepared by Commissioner and sold by collectors.. 3369 245 
 Manufactured on commission or shares, by whom to be 
 
 affixed .. 3370 246 
 
 Imported, by whom to be affixed 3377 248 
 
 For export 3385 251 
 
 Stamps on cigars and cigarettes 3394 259 
 
 To be prepared by Commissioner and sold by collectors. . 3395 261 
 To be affixed by actual maker where material is furnished 
 
 by one party and manufactured by another .. _ 3399 264 
 
 To be affixed to imported cigars 3402 265 
 
 Stamps — 
 
 On oleomargarine _ 8 272 
 
 On oleomargarine, provisions of law as to issue, sale, etc. 8 272 
 
 On filled cheese 9 279 
 
 On playing cards _ 39 328 
 
 Onmixedflour 40 282 
 
 Provisions governing engraving, etc. , of stamps relating 
 
 to tobacco and snuff, etc., be made to apply to stamps 
 
 provided in this section ... 40 282 
 
 May be furnished free to collectors for stamping tobacco, 
 
 or cigars, abandoned, forfeited, etc 3369 245 
 
 Commissioner may change form, etc 3445,3446 339 
 
 Receipt in lieu of , prohibited 3183 88 
 
 To be transmitted to collectors by registered mail [3446a] 340 
 
 Lost or destroyed by accident. 3315 195 
 
 Allowance for stamps spoiled . . 3426 293 
 
 To be effaced from empty packages 3324,3376,3406 200, 
 
 248, 266 
 Absence of, evidence of nonpayment of tax. (See Absence. ) 
 Penalty for receiving, selling, and doing other forbidden 
 
 acts relating to empty stamped packages 3455 344 
 
462 INDEX. 
 
 Stamps — Continued. Section. Page. 
 
 Penalty for counterfeiting stamps 3328, 3346, 3439, 5414 202, 231 , 
 
 294, 392 
 
 Obligations of United States held to mean stamps 5413 392 
 
 For rectified spirits --.- 3320 199 
 
 For wholesale liquor dealers' packages _ _ 3323 200 
 
 For imitation wines - 3328 202 
 
 Foropium. __ 38 267 
 
 For playing cards 39 328 
 
 For spirits exported 3330 204 
 
 Special bonded warehouse for fruit brandy 3 211 
 
 Rewarehousing stamp for fruit brandy 5 212 
 
 Imported liquor stamps .. 11 213 
 
 Imported spirit stamps for packages of wholesale liquor 
 
 dealer 11 .213 
 
 To be effaced, etc. , at time of emptying casks, etc 3324 200 
 
 To be destroyed before sale of forfeited spirits 3334 209 
 
 Affixing and protecting stamps 3322 199 
 
 Affixing to foreign articles _ 309 
 
 Dies, etc., provisions concerning also applicable to Sched- 
 ule B _ 307 
 
 Penalty for re-use of 301 
 
 Penalty for forging, counterfeiting, etc 302 
 
 Required on sales of merchandise at boards of trade 312 
 
 Preparation of , etc., by Commissioner, etc 309 
 
 General provisions 299 
 
 Certain documents exempt from tax _ _ _ 306 
 
 How to be distributed by the Commissioner of Internal 
 
 Revenue _ 303 
 
 Documents must be stamped to be evidence ... 299 
 
 General provisions levying tax, Schedules AandB 299 
 
 How such may be subsequently attached 304 
 
 Illegal to record instruments not stamped _ 306 
 
 Penalty for failure to cancel 301 
 
 Penalty for issuing, transferring, etc. , documents 304 
 
 Penalty for removing articles that are unstamped .__ 307 
 
 Penalty for detaching ._ 308 
 
 Penalty for re-using wrappers that are stamped . . 308 
 
 Private designs, provisions for 301 
 
 When penalty may be remitted for failure to attach .... 13 305 
 
 How to be canceled (see Cancellation of Stamps) __ 301 
 
 Stamp tax. (See also Special tax. ) 
 
 Schedule B, on articles in stock, how affixed 327 
 
 Schedule B, drawback on export 327 
 
 Stamp tax on (Schedules A and B, Act June 13, 1898) — 
 
 Agreement for rent. __ 321 
 
 Anodynes _ _ .__ 324 
 
 Aromatic cachous _ 324 
 
 Articles in Schedule B to take effect July 1 , 1898 _ . 326 
 
 Assignment or transfer of mortgage _ ... 322 
 
 Bank checks __ 313 
 
 Bills of lading _ __ 315 
 
 Bitters . 334 
 
 Bonds for indemnifying 317 
 
 Casualty insurance __ 320 
 
 Certificates _ _ 317 
 
 Certificates of deposit _. 313 
 
 Certificates of deposit, bearing interest 313 
 
 Charterparty . 317 
 
 Chewing gum -...._._......""_." 326 
 
 Contract for hire _ __ 321 
 
 Conveyance '__'_ 3ig 
 
 Cordials . 324 
 
 Cosmetics _ _ _ 324 
 
 Deed _. 3^g 
 
 Dentifrice 324 
 
 Drafts 
 
 313 
 
INDEX. 463 
 
 Stamp tax on — Continued. Section. Page. 
 
 Drops __. __.. .. 324 
 
 Essences 324 
 
 Exemption of co-operative and mutual fire insurance com- 
 panies --_ 320 
 
 Express and freight ' 315 
 
 Express money order __.-__.. __ ... 314 
 
 Extracts.. ._. 324 
 
 Fidelity insurance policy 320 
 
 Fire insurance policy .. 320 
 
 Foreign articles, subject to. . . - - 309 
 
 Foreign bill of exchange . - 314 
 
 Guarantee insurance policy . -- 319 
 
 Hair dressing ... _. 326 
 
 Hair dye 326 
 
 Hair oil 326 
 
 Hair restorative _ 326 
 
 Inland insurance _ . _ _ _ 320 
 
 Instrument or writing conveying land .... 318 
 
 Letter of credit 314 
 
 Lease _ 321 
 
 Life insurance _ 319 
 
 Liniments _ ._. 324 
 
 Lozenges 324 
 
 Manifests between the United States and British North 
 
 America exempt from tax .. _ 323 
 
 Manifest for custom-house entry or clearance 321 
 
 Marine insurance. _ 320 
 
 Medicinal compositions 324 
 
 Medicinal preparations _ . 324 
 
 Memorandum of sale of goods 312 
 
 Moneyorder. ... _ _. . _. 314 
 
 Money order of the United States 314 
 
 Mortgage . 321 
 
 Medicinal proprietary articles, and preparations .. 324 
 
 Oils _ 324 
 
 Ointments 324 
 
 Order for payment of money 314 
 
 Packages of newspapers 315 
 
 Passage tickets - .. 323 
 
 Pastes 326 
 
 Perfumery and cosmetics . . 326 
 
 Petrolatum 326 
 
 Pills .--- 324 
 
 Plasters 326 
 
 Pomade 324 
 
 Powders. 324 
 
 Promissory note : . 314 
 
 Proprietary medicinal articles 1 324 
 
 Protest of notes, etc 323 
 
 Receipt for goods : 315 
 
 Receipt for goods, merchandise, etc 315 
 
 Salves 324 
 
 Sleeping and parlor car tickets 327 
 
 Sleeping-car berths and parlor-car tickets 327 
 
 Spirits (medicinal) 324 
 
 Sirups 324 
 
 Telegraphic dispatches . 307,319 
 
 Telephone messages 316 
 
 Tinctures 324 
 
 Toilet waters 326 
 
 Tonics 324 
 
 Toothpaste 326 
 
 Tooth wash .- 326 
 
 Troches -- 324 
 
 Vaseline - 326 
 
 Warehouse receipts 323 
 
 "Waters r .„„. r , TT „..,.,...,..,„ , 324. 
 
464 INDEX. 
 
 Stamp tax on — Continued. Section. Page. 
 
 Weekly insurance policy . . 319 
 
 Wines, sparkling or other _. __ 326 
 
 State — 
 
 Includes Territories and District of Columbia 3140 57 
 
 State courts — 
 
 Removal of suits from _. 643 360 
 
 State laws — 
 
 Payment of special tax does not exempt from penalty or 
 
 taxation under .. 3243 120 
 
 Rules of decision in trials, etc. 721, 858, 914, 916 366, 
 
 362, 367 
 
 Stationery — 
 
 For collectors _. [3148] 62 
 
 Statute of limitations. (See Limitations.) 
 
 Steamboat companies — 
 
 To issue bills of lading ___ ._. 315 
 
 Steam boiler insurance — 
 
 Stamp tax on policy . 320 
 
 Stills- 
 Manufacturer of, to pay special tax _. 3244 121 
 
 Penalty for carrying on business without paying [3242a] 119 
 
 Distillers who make wooden, for own use not liable.. ... 3244 121 
 Notice to be given before removal from place of manu- 
 facture 3265 161 
 
 Drawback on, allowed _. 3244 121 
 
 To be registered 3258 154 
 
 Not to be set up without permit from collector 3265 161 
 
 Not to be used for distilling on certain premises _ 3266 161 
 
 Space around wood still _ ._ 3269 163 
 
 Fastenings, locks, and seals required 3270 163 
 
 To be destroyed and material sold in certain cases of for- 
 feiture . 3332 208 
 
 Arrest of persons while operating illicit [3281a] 170 
 
 Stocks — 
 
 Tax on sales of _ 311 
 
 Penalty for failure to affix stamp 311 
 
 Certificate of _ _ _ 311 
 
 Storekeepers — 
 
 Appointment, salary, oath, bond ___ 3153 67 
 
 Not to be engaged in other business without permission . 3153 67 
 Duties of storekeeper and ganger may be imposed on one 
 
 oflicer _ [3153a] 67 
 
 Compensation of, at small distillery [31536, 3153c] 68 
 
 May be transferred by Commissioner _ _ _ 3154, 3163 68, 72 
 
 Temporary, may be designated by collector 3155 69 
 
 Only to be paid when rendering actual service 3153 67 
 
 May be suspended by Commissioner _ [3163a] 73 
 
 Spirits to be drawn from receiving cisterns in presence of. 3267 162 
 
 To have charge of warehouse 3271 163 
 
 To have charge of distillery _...__ 3273 165 
 
 No material for distilling to be used nor spirits removed 
 
 in absence of _ . ... 3284 171 
 
 Warehouse stamp to be placed on spirits in presence of . . 3287 172 
 
 To keep warehouse book and make returns ... 3301 187. 
 
 To keep record of distillery operations 3302 187 
 
 To sign warehouse stamp _._...._ 3293 174 
 
 To sign tax-paid stamp ___ 3295 184 
 
 To have supervision of bottling spirits in bond _ 219 
 
 Penalties for unlawfully removing or permitting to be re- 
 moved spirits from warehouse by 3300 186 
 
 Stubs— 
 
 Of stamps for distilled spirits _ 3314 194 
 
 Subpoenas — 
 
 For witnesses touching claims 184 394 
 
 Sugar-refining companies — 
 
 Excise tax on_._ _ 290 
 
 Returns ['.'.'.'.'.'.[ 290 
 
INDEX. 465 
 
 Suits — Section. Page. 
 
 Commissioner authorized to establish rules and regula- 
 tions relative to _ . 3215 101 
 
 For restraining the assessing and collecting of taxes not 
 
 to be maintained __ 3224 108 
 
 For recovery of alleged illegal taxes not to be maintained 
 
 until appeal is made to Commissioner 3227 110 
 
 Compromiseof 3229 111 
 
 Continuance of _ _ __ 3231 112 
 
 Limitation of time. (See Limitations.) 
 
 For taxes and penalties to be brought in name of United 
 
 States 919,3213 100,359 
 
 Not to be brought without sanction of Commissioner 3214 100 
 
 Against collectors or their bonds 3624 380 
 
 On deputy collectors' bonds _ [3148] 62 
 
 Against collectors or other officers for acts done, United 
 
 States attorney to appear f or_ _ 771 373 
 
 Against internal-revenue officers in State court may be 
 
 removed to United States circuit court 643 360 
 
 Internal-revenue officer, etc., may sue for damages in cir- 
 cuit court for injury to person or property received for 
 
 any act done in the discharge of his duty . 3171 78 
 
 Collectors to prosecute for fines, penalties, and forfeitures 
 
 in name of the United States '. 3213 100 
 
 Jurisdiction of circuit and district courts in internal- 
 revenue cases_ 563,629,711,732,733,3213 100,357, 
 
 358, 359 
 
 When United States not subject to costs. ...- 969,3214 100,366 
 
 Money recovered on, to be paid into the Treasury 3216 101 
 
 Summons — 
 
 Authority to issue, transferred from supervisor to collector [3163a] 73 
 By collector, where person liable to make return is delin- 
 quent 3173-3175 80,82 
 
 Sunday- 
 Processes in distilling not to be carried on during 3283 171 
 
 Superintendent of export and drawback — 
 
 Appointment and compensation of 3161 72 
 
 Supreme Court decisions ... 35 
 
 Sureties — 
 
 On official bonds to be notified of default of principal 386 
 
 Oncollectors'bondsto beapproved by Solicitorof Treasury 3143 59 
 
 Survey — 
 
 Of distillery, how made... 3264 160 
 
 "When to take effect _. 3264 160 
 
 Suspension — 
 
 Of collector of internal revenue and other officers by Com- 
 missioner [3163a] 73 
 
 Of work at distillery 3310 192 
 
 T. 
 
 Table of sections . .. 41 
 
 Tanks, distillery 3269 163 
 
 Taxes — 
 
 Suits for, to be brought in name of United States 919 359 
 
 Where and how, may be sued for _ 732,733,3213 100,359 
 
 Suits for, not to be brought without sanction of Commis- 
 sioner - 3214 100 
 
 Lien for, and how to be enforced 3186,3188 90,91 
 
 Persons liable for, to make return 3173 80 
 
 Collectors and their deputies to collect, and to give re- 
 ceipts 3183 88 
 
 Notice of , by collector or deputy 3184 83 
 
 Monthly and special returns, when to be made 3185 89 
 
 How collected by distraint. (See Distraint.) 
 
 When real estate may be sold for 3196 93 
 
 10228 30 
 
Section. 
 
 Page. 
 
 3207 
 3210 
 3218 
 3219 
 
 97 
 
 98 
 
 103 
 
 103 
 
 3220 
 3224 
 
 103 
 
 108 
 
 466 INDEX. 
 
 Taxes — Continued. 
 
 Proceedings in chancery to subject real estate to payment 
 
 of taxes assessed .. _ 
 
 Gross amount of collections to be paid into Treasury daily - 
 Uncollected, to be credited to collector in certain cases . . 
 
 Lists of uncollected, to be transmitted to successor 
 
 Remission and refunding of, when erroneously or illegally 
 
 assessed ...-. .._ 
 
 Suits for restraining assessment or collection of forbidden. 
 Limitation of time for bringing suits for the recovery 
 
 backoftaxes - 3227 110 
 
 In absence of provisions for modes and time of assessing 
 
 and collecting, mode of procedure - 3447 340 
 
 United States may purchase certain articles without pay- 
 
 mentoftax - 3464 349 
 
 Cigars and cigarettes Act June 13, 1898, amending 3394 259 
 
 Distilled spirits -- 3251 146 
 
 Fermented liquors Act June 13, 1898, amending 3339 226 
 
 Imitation wines or compound liquors.. 3328 202 
 
 Snuff Act June 13, 1898, amending 3368 242 
 
 Tobacco Act June 13, 1898, amending 3368 242 
 
 Oleomargarine (Act August 2, 1886) 8 272 
 
 Mixedflour.. (Act June 13, 1898) 40 282 
 
 Filled cheese _ . .. . .-.. 6 277 
 
 Opium. 38 267 
 
 Additional, on beer, ale, porter, etc., how collected [3339a] 227 
 
 Excise on petroleum companies 290 
 
 Excise on sugar refining companies 290 
 
 Articles enumerated in Schedule B. (See Stamp Tax.) 
 
 Legacies and distributive shares _ 285 
 
 Playing cards . - . - - 328 
 
 Deficiencies on distilled spirits, how determined 3309 190 
 
 On notes used for circulation and paid out 3412, 3413 335 
 
 On circulation of banks 3408 333 
 
 Special on dealers, etc. (See Special Tax. ) 
 
 Taxes, stamp — 
 
 Schedule A 311 
 
 Schedule B 324 
 
 Telegrams — 
 
 Government has priority in transmission of, over certain 
 lines _. 5266 400 
 
 Telegraphic — 
 
 Dispatch, stamp tax on . _ 319 
 
 Messages, certain, exempt from tax 18 307 
 
 Order for money, stamp tax on... 314 
 
 Telephone messsages — 
 
 Certain, exempt _ ... 316 
 
 Stamp tax on ._ _ 316 
 
 Temporary clerks _ 52 
 
 Ten gallons — 
 
 Spirits drawn from receiving cisterns to be in casks of 
 
 not less capacity than 3287 172 
 
 Spirits drawn into new packages containing, or more 
 
 must be gauged and branded _ 3323 200 
 
 Spirits not to be removed in packages of more than, be- 
 fore sunrising and after sunsetting _ 3327 202 
 
 Theaters — 
 
 Proprietors of , special tax on 2 137 
 
 Definition of.. _ _ 2 137 
 
 Tickets- 
 Passage, stamp tax on _ 323 
 
 Tinctures — 
 
 Stamp tax on _ 324 
 
 Tobacco, manufacturers of — 
 
 Bond, certificate, etc 3355 236 
 
 Sign _ 3356 237 
 
 Record of 3357 238 
 
 Inventory, books, etc., of 3358 238 
 
INDEX. 467 
 
 Tobacco, manufacturers of — Continued. Section. Page. 
 
 Special tax _ ... . . 140 
 
 Eeturns._ 3337,3357 115,238 
 
 Penalty for failure to pay special taxes _ 141 
 
 Not required to pay tax as dealer __ 140 
 
 Persons (not leaf dealers) retailing leaf tobacco to be 
 
 regarded as manufacturers _ __ 129 
 
 Tobacco — 
 
 Dealers in leaf, to render statement 3359, 3391 239, 258 
 
 Dealers in leaf, books of 3360 239 
 
 Packages other than wooden may be used 3362 240 
 
 Packages authorized, of tobacco and snuff 
 
 Act June 13, 1898, amending 3362 240 
 
 Returns, requirement in regard to _ . . _ _ 3357, 3358 238 
 
 Registering, requirement in regard to 3233 114 
 
 Stamps to be affixed and canceled 3369 245 
 
 Taxon. 3368, [3368a] 242 
 
 Additional tax on, stock on hand 243 
 
 Farmers and growers of (sec. 69, Act August 28, 1894) _ _ . 3244 129, 236 
 
 Manufacturer of, denned (Act August 28, 1894) 69 235 
 
 Statement to be furnished by manufacturers of 3355 236 
 
 Authorized packages of _. 3362 240 
 
 Sale of shorts, clippings, etc., in bulk or for export, with- 
 out payment of tax 3362 240 
 
 Sweepings of tobacco may be sold without payment of 
 
 tax, when 3362 240 
 
 To be sold only in prescribed packages, exception 3363 241 
 
 Scraps of , imported 3377 249 
 
 Wooden package of , for fine-cut chewing 3362 240 
 
 Wooden package of Cavendish, plug, and twist 3362 240 
 
 Marks on. ._ 3362 240 
 
 Labels on packages _ 3364 241 
 
 Stampsfor 3369 245 
 
 Provision relating to stamps apply to oleomargarine 
 
 stamps 272 
 
 Tax on, sold or removed without stamps 3371 246 
 
 Perique may be sold without tax, how . ..'. 3362 240 
 
 Affixing and cancellation of stamps 3369 245 
 
 Forfeited, etc., not to be sold for less than tax, but may 
 
 be destroyed. _. ... 3369 245 
 
 Manufactured by one person for another or on shares, 
 
 affixing stamps, etc ... 3370 246 
 
 Imported, to be stamped same as domestic . . .... 3377 248 
 
 Exportation of , and of snuff and cigars 3385, [3385a] 251,252 
 
 Drawbackon _ 3386 253 
 
 On hand before July 20, 1868 3378-3380 249 
 
 Internal-revenue officer not to be interested in manufac- 
 ture of .. 3168 76 
 
 Laws imposing taxes on, extended to exterior boundaries 
 
 of United States 3448 340 
 
 Dealers, penalty for failure to pay special taxes ... . 141 
 
 Special taxes on dealers. .. . __ 140 
 
 Special taxes on manufacturers .. 140 
 
 Peddlers of. (See Peddleks.) 
 Tobacco, penalties and forfeitures — 
 
 Manufacturers neglecting to procure certificate required 
 
 and manufacturing without giving bonds 3P55 237 
 
 Manufacturers failing to put up sign ... t356 237 
 
 Manufacturers neglecting to deliver to collector the inven- 
 tory, keep the account, or furnish abstract required 3357 238 
 
 Manufacturers neglecting to print or affix label to pack- 
 age. Person removing such label. 3364 241 
 
 Dealers in leaf tobacco failing to keep books 3360 239 
 
 Selling or offering for sale tobacco or snuff put up in pack- 
 ages other than those allowed by law 3363 241 
 
 Purchasing, etc. , tobacco not branded or stamped 3366 242 
 
 Fraud by persons manufacturing tobacco or snuff on com- 
 mission or shares (forfeiture) 3370 246 
 
468 INDEX. 
 
 Tobacco, penalties and forfeitures — Continued. Section. Page 
 
 Removing otherwise than as authorized, selling without 
 proper stamps, making false entry in books (forfeiture) . 3372 247 
 
 Absence of stamp cause of forfeiture . _ _ 3373 247 
 
 Removing tobacco or snuff from manufactory without 
 proper stamp, selling unlawfully, etc., by any person .. 3374 247 
 
 Affixing false stamps or re-using stamps 3375 247 
 
 Buying, selling, or using box, bag, wrapper, or envelope 
 
 which has been emptied of tobacco, snuff, or cigars 3376 248 
 
 Customs officer permitting imported tobacco to pass out 
 
 of his custody without having stamps affixed, etc 3377 248 
 
 Selling tobacco and snuff, falselv representing same as 
 
 made and tax pai d before July 20, 1868 _ _ 3380 249 
 
 Peddler failing to exhibit certificate (forfeiture) 3383 250 
 
 Peddling tobacco, snuff, and cigars unlawfully .. 3384 250 
 
 Fraudulently claiming drawback on manufactured to- 
 bacco [3386a] 254 
 
 Relanding within United States tobacco shipped for export 3385 251 
 
 Toilet waters — 
 
 Stamp tax on _ _ 326 
 
 Tonics — 
 
 Stamp tax on. 324 
 
 Tooth wash, etc. — 
 
 Stamp tax on. 326 
 
 Transcripts — 
 
 From books, etc., of Treasury Department, when evidence. 886 385 
 
 Evidence in trial of indictment for embezzling public 
 
 money. 887 385 
 
 From wholesale liquor dealer's and rectifier's books to be 
 
 made monthly ... 3318 198 
 
 Transferring documents — 
 
 Without stamp, penalty for 13 304 
 
 Transfers — 
 
 Of storekeepers 3154, 3163 68, 72 
 
 Ofgaugers... 3163 72 
 
 Transmission of stamps — 
 
 By registered mail [3446al 340 
 
 Trials— 
 
 Of offenses begun in one district and completed in another. 731 358 
 
 Treasurer of United States — 
 
 May issue duplicate check _ _ 3646 398 
 
 Troches — 
 
 Stamp tax on... ._ _ _ 324 
 
 Tubs (distillery)— 
 
 How to be placed, marked, secured, emptied, etc . 3269, 163, 
 
 3270,3285,3286 171,172 
 To be destroyed and material sold in certain cases of for- 
 feiture .. 3332 208 
 
 Fermenting, how fastened, locked, etc., in cases of suspen- 
 sion 33x1 193 
 
 Fermenting, to be emptied at end of fermenting period. _ 3285 171 
 
 Worm, drawing off and cleaning 3286 172 
 
 Twenty gallons — 
 
 Distilled spirits not to be purchased in quantities more 
 than, from a person other than an authorized rectifier, 
 distiller, or wholesale liquor dealer, except, etc 3319 193 
 
 XJ. 
 
 Unavoidable accident — 
 
 Suspension of work at distilleries caused by. 3310 193 
 
 Stamps lost or destroyed by _.. 3315 195 
 
 Relief from assessments in certain cases of _.!!_. [3309a] 191 
 
 Allowance for leakage on account of . . [33306 343361 207 
 
 Uncompounded — ' 
 
 Chemicals, not taxable 20 307 
 
 Medicinal drugs, not taxable .. __ ... __"" 20 307 
 
 Unexpended balances — 
 
 Of appropriations .... 3690, [3690a] 397 
 
INDEX. 469 
 
 United States — Section. Page. 
 Laws imposing certain internal-revenue taxes extended 
 
 to exterior boundaries of ... .. 3448 340 
 
 May purchase goods free of internal-revenue tax 3464 349 
 
 Suits for recovery of duties and penalties to be in name of _ 919, 3213 100, 359 
 
 Bonds, exempt from stamp tax _ . . . 17 306 
 
 Money orders, stamp tax on . 314 
 
 United States circuit and district courts — 
 
 Jurisdiction of _ 563, 629, 711 , [31481 , 3171 , 3213 63, 
 
 78, 100, 
 357, 358 
 
 United States money order — 
 
 Stamp tax on _ 314 
 
 Unfermented worts — 
 
 Sold to other brewer for certain purposes 3351 232 
 
 Universities — 
 
 Alcohol may be withdrawn from bond for scientific pur- 
 poses by, without payment of tax 3297, [3297a] 185, 186 
 
 Unstamped — 
 
 Instruments, illegal to record 15 306 
 
 Articles, penalty for removing or delivering. 22 308 
 
 Articles, removal for exportation 22 308 
 
 V. 
 
 Vacancy — 
 
 In office of collector 3149 65 
 
 Varnish. — 
 
 Stamps for distilled spirits to be covered with a coating of. 3322 199 
 
 Vaseline — 
 
 Stamp tax on 326 
 
 Vehicle — 
 
 Meaning of, as used in statutes... , ... 4 58 
 
 Vessel — 
 
 Stamp tax on passage ticket. 323 
 
 Exception , 323 
 
 Vineg'ar — 
 
 Conditions under which, may be manufactured 3282 170 
 
 Not to contain more than 2 per cent of proof spirits 3282 171 
 
 Manufacture of, within 600 feet of distillery prohibited. . 3282 171 
 Power of officers to enter and examine, establishments. _ 3276,3278 165,166 
 Facilities to be furnished for examination of, manufac- 
 turing establishments 3277 166 
 
 Vintners — 
 
 Exemptions from special tax in certain cases 3246 131 
 
 Vouchers — 
 
 In settlement of accounts of collector 3211 99 
 
 W. 
 
 Warehouses — 
 
 For storage of spirits before payment of tax. _ 3271 163 
 
 Declared bonded warehouse and to be under direction of 
 
 collector, in charge of storekeeper 3271 163 
 
 Change of ownership [3271a] 164 
 
 May be discontinued by Commissioner 3272 164 
 
 Special bonded warehouses (Act Aug. 28, 1894) [3293a] 176 
 
 General bonded warehouses (Act Aug. 28, 1894) 51-59 181-183 
 
 Custodyof 3274 165 
 
 Spirits drawn from receiving cistern to be directly re- 
 moved into 3267,3287 162,172 
 
 Storekeepers under direction of collectors to have charge 
 
 of... __ 3273 165 
 
 Tax to be paid before removal from _ 3251 146 
 
 Stamp,formof 3287 172 
 
 Entry for deposit in 3293 174 
 
 Bond for payment of tax 3293 175 
 
 Entry for withdrawal from 3294 177 
 
 Gauging, stamping, etc. , spirits removed from 3295 184 
 
 Spirits removed from, in violation of law 3296,3299 184,186 
 
470 INDEX. 
 
 Warehouses— Continued. Section. Pane. 
 
 .Penalty on storekeeper or other persons in charge unlaw- 
 fully removing or allowing to be removed spirits from _ 3300 186 
 
 Manufacturing, for articles intended for exportation 3433 S95 
 
 Bonded manufacturing. __ (Act July 24, 1897) 15 297 
 
 Collector's monthly report of articles in - 3444 339 
 
 Withdrawal of spirits from, on payment of tax [3293a] 176 
 
 Withdrawal for transportation from one special bonded, 
 to another (Act Mar. 3, 1877) 5 213 
 
 Withdrawal for transportation from one general bonded, 
 to another (Act Aug. 28, 1894) 55, 3294 177-182 
 
 Withdrawal from bonded, for exportation _ 3330 204 
 
 Withdrawal from bonded, for transfer to a manufacturing 
 warehouse - [3433a] 296 
 
 Withdrawal without payment of tax for scientific pur- 
 poses -- --- 3297 [3297a] 185,186 
 
 Withdrawal without payment of tax for other purposes 
 
 [3251a and b] 147,150 
 
 Warehouse — 
 
 Beer, ale, porter, etc., in tax on_ - [3339a] 227 
 
 Warehouse receipts — 
 
 Stamp tax on 323 
 
 Warrants — 
 
 Of distraint may be given by collector of internal revenue 
 to deputy.... ... 3188 91 
 
 Of distress against collectors 3217, 3625, 3633 102, 
 
 380, 381 
 
 For arrest of offenders may *be issued by State officers _ - _ 1014 362 
 
 Search warrants - 3462 348 
 
 Waters — 
 
 Stamp tax on... - --- 324 
 
 Toilet, stamp tax on .- 326 
 
 Exception on natural spring and carbonated 324 
 
 Weekly insurance — 
 
 Stamp tax on policy 319 
 
 Weights and measures — 
 
 Instruments to be prescribed by Commissioner 3249 144 
 
 Penalty for using false, in ascertaining quantity of distil- 
 lery material .. . 3306 189 
 
 Wholesale dealer in malt liquors — 
 
 Definition and special tax of _ H 5 3244 126 
 
 Penalty for carrying on the business without payment 
 ofspecialtax [3242a] 119 
 
 Brewers not required to pay special taxes in certain 
 cases.... .IT 5 3244 126 
 
 Certain sales of liquor not subjecting, to liability as . _ _■([ 5 3244 126 
 
 Wholesale liquor dealer — 
 
 Special tax and definition of .' If 4 3244 123 
 
 Penalty and forfeiture for doing business without pay- 
 ment of special tax [3242a] 119 
 
 When liable as a rect.fier *j 3 3244 121 
 
 Certain sales of liquors, not subjecting to liability to 
 specialtaxas ---1f5 3244 126 
 
 Toputupsign 3279 166 
 
 Book to be kept by _. __ 3318 197 
 
 Transcript of book to be made by . . . 3318 197 
 
 Casks or packages filled on premises of, how stamped, etc. 3323 200 
 
 Imported spirits filled on the premises of 11 214 
 
 Not to purchase in quantities greater than twenty gallons, 
 except trom other wholesale liquor dealer, rectifier, or 
 distiller, except in certain cases... _ 3319 198 
 
 Penalty and forfeiture for knowingly or willfully violat- 
 ing the law relative to carrying on his business where 
 there is no specific penalty imposed by any other sec- 
 tion __ 3456 345 
 
 Wholesale dealer in oleomargarine — 
 
 Definition of _ _ 3 130 
 
 Special tax of .... 130 
 
 Penalty for failing to pay special tax __ [3242a] 119 
 
INDEX. 
 
 471 
 
 3294 
 5 
 
 45 
 
 3293a 
 [3251 b 
 ~3297a 
 
 3330a 
 
 3433 
 
 Wine gallons — Section. 
 
 Tax on distilled spirits to be collected on, when below 
 
 proof 3251 
 
 Basis of taxation in case of fermented liquors [3339a] 
 
 "Wines — 
 
 Tax on imitation _ 3328 
 
 Vintners not liable to special tax for selling, of their own 
 
 growth, at place where made, etc _. 3246 
 
 Shipping under false name or brand, penalty 3449 
 
 Fortification of, with brandy 42 
 
 Sparkling or other, stamp tax on _ 
 
 "Withdrawal — 
 
 Of spirits from warehouse on payment of tax 
 
 Of fruit brandy from special bonded warehouse 
 
 Wine spirits for fortification of pure sweet wine _ 
 
 Of spirits free of tax for use in manufacture of sorghum 
 
 sugar ... 
 
 From warehouse on regauge _. 
 
 From warehouse for scientific purposes 3297 
 
 From warehouse for exportation . _ 3330 
 
 From warehouse for transfer to manufacturing ware- 
 house 
 
 Of goods, stamp tax on 
 
 Witnesses — 
 
 Competency of 858 
 
 No exclusion on account of color. 858 
 
 Defendants in criminal cases can be. .(Act March 16, 1878) 
 
 Officers not allowed fees as 850 
 
 Disclosures of, not to be used against them 860 
 
 Words — 
 
 Meaning of certain, as used in statutes 1-5 
 
 Worm (distillery) — 
 
 Specialtaxon If 2 3244 
 
 To be destroyed in certain cases of forfeiture, and mate- 
 rial sold 3332 
 
 Tanks, space around, and elevation of 3269 
 
 Tubs, cleansing and examination of 3286 
 
 Worts- 
 Fit for distillation, restrictions on production of 3282 
 
 Not to be made Sundays ... . . 3283 
 
 Unfermented, sold by one brewer to another, how taxed. 3351 
 
 Wrappers — 
 
 Penalty for reusing those that are stamped 21 
 
 Written consent — 
 
 Of owner of fee in case of distiller. _ 3262 
 
 Writs of error — 
 
 To Supreme Court _ _. 699,1008 
 
 To circuit courts of appeals 
 
 No bond required of United States 1001 
 
 Writs of execution — 
 
 Upon judgments 916,986 
 
 Page. 
 
 146 
 
 227 
 
 202 
 
 131 
 341 
 215 
 326 
 
 177 
 212 
 218 
 
 176 
 
 150 
 
 185, 186 
 
 204-207 
 
 295 
 319 
 
 362 
 362 
 363 
 404 
 364 
 
 58 
 
 121 
 
 208 
 163 
 
 172 
 
 170 
 171 
 232 
 
 308 
 
 157 
 
 368, 369 
 369 
 
 370 
 
 O