Assignments of- Gaugers... Revenue agents... Assuming To be revenue officer... Attachments— Against persons disobeying summons of collector..... Recommendation of, in cases of compromise after suit.......... Written permission necessary to discontinuance of prose- Attorneys. (See DISTRICT ATTORNEYS.) Employment of, by heads of departments forbidden...... Officers of United States and persons connected with de- Persons formerly in departments acting as.. Rules concerning .. .(act July 7, 1884). 429 To be provided by Attorney General.. Auction. (See SALES.) Sale of forfeited boilers, stills, machinery, materials..... Sale of property forfeited or seized under internal-revenue To certify accounts of officer receiving or disbursing public B. Balances of appropriations- Unexpended, how to be applied.... Unexpended, to be covered into Treasury after two years [3690a] 427 Banks and bankers- Certified checks to be lien against assets..(act Mar. 2, 1911). Internal-revenue taxes on, other than national banks. Of spirits produced to be reported to collectors by distiller. Brandy made from, may be exempt from certain provisions. Of fortified sweet wine....... Board of appeal- On controverted decisions of commissioner as to injurious Boilers (distillery)— Manufacturer of, to give notice before removing from place Not to be set up without permit.. 3265 165 Not to be used for distilling on certain premises. Used in generating steam, etc., in distillery, where may be Bond- Bottling of spirits in. (See Bottling, etc.) Bonds- For change of package for exportation. For deposit in special bonded warehouse for fruit brandy.. For warehouses where certain articles are manufactured for Renewal of, four years... 5 371 Sureties on official, to be notified of default of principal.... Surety company may be accepted as sole surety (act Aug. Bonds of-Continued. Manufacturers of-Continued. Smoking opium... Tobacco and snuff. Manufacturer in bonded manufacturing warehouse.. Officers employed in the disbursement of public moneys.. Storekeeper and gauger. Storekeepers. Where filed. Bonded account- To be rendered monthly by collector.. Bonded manufacturing warehouse (act Aug. 5, 1909)— Articles intended for export may be manufactured in with- Bond of manufacturer.. Drawback of internal-revenue tax on spirits used in certain List of articles to be manufactured to be filed with Secre- Manufacture of distilled spirits in prohibited... Reimportation of goods manufactured in......... Section 3433 applicable........ Materials not to be conveyed into without payment of tax.. Supplies may be purchased from, by certain war vessels.. 2982 Waste materials may be withdrawn under certain condi- When articles manufactured in can be withdrawn.. Bonded period for spirits.. 3293a * ** * ******* *** 23 334 333 333 336 23 334 23 333 23 333 23 333 26 337 334 367 23 334 23 333 183 Bonded warehouse. (See WAREHOUSES.) Books- Cordials, etc., may be manufactured in, for exportation Special, for brandy made from apples, peaches, or grapes Authenticated copies of... 882 391 Containing evidence of statement of property liable to Bottling of distilled spirits in bond (act of Mar. 3, 1897)— Bottle stamps... Bottling fruit brandy. Brands on cases.. Dates of inspection and bottling.. Filtering, reducing, etc., permitted. Inspection, etc., of spirits bottled for export. Mingling of same spirits.. No drawbacks.. 237 No exemption from State, etc., laws... 8 238 Punishment for counterfeiting stamps, etc...... 238 Punishment for reusing stamps, bottles, regulations, etc.... Tax to be collected if export cases are opened, changed, etc. Changing, etc., on casks of spirits.. On articles sold under distraint and forfeiture, etc. Brandy. (See DISTILLED SPIRITS; GRAPE BRANDY.) 3362 263 37,38 311 6 294 3295 196 Made from apples, peaches, grapes, etc., may be exempted May be deposited in special bonded warehouses (acts Mar. 3, Wine and fruit pomace residuum from wine, to which arti- Breaking locks- Breaking or tampering with locks, seals, etc...... In searching for pipe, etc., at distillery or rectifying estab- Brewers- Bond.... Books of, monthly statement, etc... 3337 244 Bottling on premises of, and bottling fermented liquors from Carrying on business without payment of special tax. Drawing from packages without stamp, or with false, etc., Fraudulently failing to make entry, etc., or making false entry... 3340 248 May, on bond, etc., remove beer for export without pay- Neglecting to affix or cancel stamps, or affixing false, etc... Brewers-Continued. Not liable as wholesale malt liquor dealer for sale of own original packages..... Permit to conduct business at another place on account of Removal of beer from brewery through pipe or conduit for bottling only.. Selling, removing, etc., packages without stamp, etc., or To obtain stamps and affix same, etc.. Unfermented worts, when sold by one brewer to another, When to stamp liquor removed under permit............. 3345 251 Building and loan associations— Exempt from corporation excise tax, when. (act Aug. 5, 1909) 38 321 Burden of proof- In action for recovery of taxes collected on second assess- Officers and clerks restricted as to engaging in certain.. 244, 1788, 1789 Buying or selling, with inspection marks, after being used.. Mark, brand, or stamp on, to be effaced at time of emptying. Of imported liquors, when emptied, etc... Serial number of... Spirits drawn into other, to be gauged and branded. To be marked and stamped, etc.... Transporting empty, with brand on, etc. Casualty- Destruction of spirits by.. 3324 215 |