4. Banks, etc., on amount of notes of any person, State bank, or State banking association, used for circulation and paid out.. 5. Banks, etc., bankers, or associations, on amount of notes of any town, city, or municipal corporation paid out by them.. 6. Every person, firm, association, other than national banking 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.......... 7. 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 municipal corporation, used for circulation and paid out by them... 8. On deficiencies in production of spirits. 9. On spirits which excess of materials used should produce under survey. 10. On spirits produced and not accounted for. 11. Grape brandy used in the fortification of pure sweet wine under an act approved June 7, 1906 (to be assessed), per gallon 12. Taxes payable by stamps not paid at the time and in the manner required by law. FEES AND PENALTIES. 13. Fees of $1 for 100 words or fraction thereof authorized by law to be charged by collectors for furnishing certified copies of lists of special taxpayers upon application of prosecuting officers of any State, county, or municipality. 14. Penalties of 50 per cent and 100 per cent incurred by taxpayers for failure to make certain returns showing liability, or for making false returns, respectively. 15. Penalty of 5 per cent for failure of taxpayers to pay assessed taxes within the time limited by law. Rate of tax. 10 per cent 10 per cent 10 per cent 10 per cent $0.03 INTERNAL-REVENUE COLLECTION DISTRICTS IN THE UNITED STATES, WITH LOCATION OF COLLECTORS' OFFICES. Alabama.-Collector's office, Birmingham. Arizona.-Consolidated with New Mexico. Collector s office, Santa Fe, N. Mex. California. First district, collector's office, San Francisco; fourth district, collector's office, Sacramento; sixth district, collector's office, Los Ángeles. Colorado.-Collector's office, Denver. Connecticut.-Collector's office, Hartford. Dakota (North and South).-Collector's office, Aberdeen, S. Dak. District of Columbia-Consolidated with Maryland. Collector's office, Baltimore, Md. Georgia.-Collector's office, Atlanta. Idaho.-Consolidated with Montana. Collector's office, Salt Lake City, Utah. 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, Indianapolis; seventh district, collector's office, Terre Haute. 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, collector's office, Lexington; eighth district, collector's office, Danville. Louisiana.-Collector's office, New Orleans. Collector's office, Portsmouth, N. H. Michigan. First district, collector's office, Detroit; fourth district, collector's office, Grand Rapids. Minnesota.-Collector's office, St. Paul. Mississippi. Consolidated with Alabama. Collector's office, Birmingham, Ala. Missouri.-First district, collector's office, St. Louis; sixth district, collector's office, Kansas City. Montana.-Collector's office, Salt Lake City, Utah. Nebraska.-Collector's office, Omaha. Nevada.-Consolidated with fourth district of California. Collector's office, Sacramento, 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; twentyeighth district, collector's office, Rochester. North Carolina.-—Fourth district, collector's office, Raleigh; fifth district, collector's office, Statesville. Ohio.-First district, collector's office, Cincinnati; tenth district, collector's office, Toledo; eleventh district, collector's office, Columbus; eighteenth district, collector's office, Cleveland. Oklahoma.-Collector's office, Oklahoma City. Pennsylvania.-First district, collector's office, Philadelphia; ninth district, collector'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. Consolidated November 25, 1907. Collector's office, Nashville. Texas.-Third district, collector's office, Austin; fourth district, collector's office, Dallas. Utah.-Consolidated with Montana. Collector's office, Salt Lake City, Utah. Vermont.-Consolidated with New Hampshire. Collector's office, Portsmouth, N. H. Virginia.-Second district, collector's office, Richmond; sixth district, collector's office, Abingdon. Washington.-Collector's office, Tacoma. 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. LIST OF INTERNAL-REVENUE REGULATIONS. Regulations. Subject. No. 1... Concerning assessments. No. 1, sup. No. 1...... No. 2, revised... Concerning the transfer of special-tax stamps (Treasury Decision 1637). No. 3, revised Concerning tax on legacies and distributive shares. No. 3, revised sup. Opinions of the U. S. Supreme Court in legacy tax cases. (Treasury Decision No. 1. 129.) No. 5, revised.... No. 6, revised... No. 7, revised.. No. 7, revised, extracts from. No. 8, revised... No. 9, revised... No. 11, revised... No. 11, revised sup. No. 1. No. 12, revised....... No. 14.. No. 16.. No. 19, revised sup. No. 20... No. 20, sup. No. 1...... No. 22.. No. 23.. No. 25.... No. 26... No. 27...... No. 27, sup. No. 1 No. 28... No. 29... No. 30.... No. 30, sup. No. 1..... No. 31... Concerning special bonded warehouses for storage of fruit brandy made from apples, peaches, or grapes, exclusively. Relative to tax on fermented liquors. Relative to tax on distilled spirits. Relative to the distillation of brandy made exclusively from apples, peaches, grapes, pears, pineapples, apricots, berries, prunes, figs, or cherries, exclusively. Relating to taxes on tobacco, snuff, and cigars. Regulations concerning oleomargarine, adulterated and renovated butter. Gauger's weighing manual. Relating to revenue officers, district attorneys, marshals, etc. Relating to the abatement and refunding of taxes. Concerning the tax on opium manufactured in the United States for smoking Relative to the exportation of playing cards by parcels post. Superseded by Relative to the establishment of general bonded warehouses for the storage of Relative to the bonding of distilled spirits in general bonded warehouses. Relative to the bottling of distilled spirits in bond, under act of March 3, 1897. Concerning documentary and proprietary stamps. (Obsolete.) Same. Withdrawal of wine spirits or grape brandy from distilleries and special bonded warehouses free of tax for the fortification of pure sweet wine. (Regulations as to fortification of wine for export. Treasury Decision 1663.) Exportation free of tax or with benefit of drawback, of articles subject to internalrevenue tax. Relative to denatured alcohol, central denaturing bonded warehouses and industrial distilleries. Relative to manufacture, sale, and use of denatured alcohol. Relative to excise tax on corporations, etc. 39 |