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Malt liquors. (See FERMENTED LIQUORS.)

Wholesale and retail dealers in, to pay special tax.........
Mandamus. (See INJUNCTION.)

Manufacture-

In bonded warehouse for export. (See BONDED MANUFAC-
TURING WAREHOUSE.)

Manufacturer-

Of sugar from sorghum authorized to remove spirits in bond
free of tax...

Manufacturer of adulterated butter. (Act May 9, 1902.)
Books, bonds, notices, inventories, and returns

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Definition of....

(act May 9, 1902)

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Engaging in business without payment of special tax..
Sales by, to be made only in original stamped packages.
Sign and factory number of..

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Special tax of......

(act May 9, 1902)

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To affix caution notices..

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May purchase leaf tobacco for use in his own manufactory
exclusively, how....

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Penalty and forfeiture for knowingly or willfully violating
the law relative to carrying on his business where there is
no specific penalty imposed by any other section...
Records...

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Penalty for carrying on business as, without payment of

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Manufacturer of prepared smoking opium (act Oct. 1, 1890)
Manufacturer of process or renovated butter. (Act May 9,

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Distillers who make wooden stills for own use not liable....

3244

133.

Notice to be given by, on removal of still...

3265

165

Penalty for doing business without payment of special tax. 3242,[3242a]
Special tax and definition of.

131

3244

133

Manufacturer of tobacco-

Assessment on, for tobacco, etc., removed without stamps..
Definition of..

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How to put up and prepare for sale manufactured tobacco.

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Penalties-Continued.

Failing to post sign..

Manufacturer of tobacco-Continued.

For removing tobacco or snuff without payment of tax..

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Manufacturing tobacco or snuff without giving bond..

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Accepting gifts, etc., for settlement of violation of internal-

revenue laws....

3170

83

Commissioner to make regulations respecting.

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Duties relative to goods seized for violation of internal-
revenue laws.....

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To execute deed of real estate sold in cases of delinquent
collector.....

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To obliterate, etc., tax-paid stamps on sale of condemned
spirits.....

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When to make conveyance of lands, etc., to United States
(see note).

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None to be made between 11 p. m. Saturday and 1 a. m.
Monday..

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None to be removed from distillery before being distilled..
Ratio of, to grain and molasses.

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In possession for fraudulent manufacture in evasion of tax,
liable to seizure.

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May be conveyed into bonded manufacturing warehouse
without payment of tax...

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Purchased or used for production of fermented liquors,
assessment not to be based on....

Received, record of, to be kept by storekeeper........
Supervision of, at wineries where sweet wines are fortified..
Use of, in absence of storekeeper, penalty....
Using unregistered, for distillation..

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May be ground from grain on distillery premises, when....
Medicinal compounds-

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Exported, drawback of internal-revenue tax on alcohol

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None allowed to clerks, etc., sent away as witnesses....

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Only actual traveling expenses allowed (act of June 16,
1874)....

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Penalty for delivery of, at distillery having no sign........
Seven gallons of mash or beer to represent 1 gallon of.

Moneys. (See PUBLIC MONEYS.)

Recovered by suit to be paid collectors...

39

311

37

311

43

313

3233

126

47

313

40

312

36

145, 310

40

312

40

312

3454

360

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If any existing on distillery premise, consent of mortgagee
to be filed before approval of bond.

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Monthly returns to be made of amount of such notes......
Taxes on notes of persons, municipal corporations, etc., used

or paid out by..

Nolle prosequi-

Of prosecution under section 3257 not allowable, except...

Nonresidents-

Notes. (See NATIONAL BANKS AND BANKS.)

3449

356

3414

351

3412, 3413

349, 350

3230

124

3180

91

Of banks or persons paid out; tax on.

3412, [3413 a & b

349, 350

Of town, city, or municipal corporation, tax on.... 3413, [3413 a & b]

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Of deficiency in accounts of principals to be given to sure-
ties....

372

Of execution of process on agent to be given surety company
Of intention to carry on business of distiller or rectifier.....
Of manufacturer of smoking opium.

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Internal-revenue officer...

Officer in serving warrant...

What, to be taken by customs and internal-revenue officers,
etc., before receiving payment of salaries.

Obstructing-

May be administered by collectors and deputy collectors...
Perjury, punishment for........

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Occupation-

More than one carried on at the same time and place, special
tax to be paid for each........

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Offense. (See PENALTIES.)

Begun in one judicial district and completed in another...
Conspiracy to commit an, against the United States........

Office expenses-

Allowance for ..

Office force-

Of Internal-Revenue Bureau....

Officers-

Bribing of and accepting bribes.

On which special tax is imposed not to be carried on until
tax is paid....

Not to be carried on in more than one place at the same
time without payment of tax at each place...

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Delinquent in rendering accounts, to be reported to Con-

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Falsely assuming to be....

Forbidden to receive gifts from subordinates.

Forbidden to act as agents for prosecuting claims against the
United States..

Forbidden to disclose operations of manufacturers.

Forbidden to give to other officers or receive contributions

for political purposes..

5448 [5448a]

416

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..(act Aug. 15, 1876)

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Demanding or accepting anything of value for compro-
mise or settlement of charge or complaint.....
Demanding greater sums than authorized by law.

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Doing or omitting any act to enable any person to
defraud..

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Extortion....

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May break open doors or windows of distilleries and vinegar
establishments..

3276

171

May break up ground to search for hidden pipes.

3278

171

May destroy empty oleomargarine packages (act Aug. 2,

1886)...

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298

Officers-Continued.

Section.

Page.

May enter distilleries and vinegar establishments and ex-
mine....

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May enter in daytime places where objects liable to tax are
made or stored...

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May maintain suits for injury to person or property.

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No allowance for extra services.

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Not entitled to pay if reports are not made.

3147

63

No mileage beyond traveling expenses..

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Not to accept voluntary service for the Government...
Not to act as attorney for prosecution of claims within two
years after leaving office...

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Not to exact from employees receipts greater than sums paid.
Not to divulge information relative to corporation-tax returns
Penalty for neglecting to render a statement of fees, commis-
sions, etc....

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To be defended by district attorneys.

Penalty for issuing spirit stamps illegally.

Prohibited from being interested in the manufacture of
spirits or tobacco.....

Preference of soldiers for appointment..

Removal of suits against, to United States circuit courts...
Restriction as to engaging in certain business..

Restriction in number of...

To report violations of law....

Who are..

Official bond-

Premium on.....

Requirements of law relative to....

Oleomargarine. (Act of Aug. 2, 1886.)

Act went into effect October 31, 1886.
Appeal from commissioner's decision
Artificial coloring of...
Assessments....
Board of appeal...

Bonds of manufacturers.

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Books of manufacturers..

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Forfeiture of, to be recovered in any court of competent
jurisdiction.

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Forfeiture of unstamped oleomargarine and oleomargarine
deleterious to health.

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