DECISION IN REFERENCE TO BILL HEADS PRINTED, PRINTED CARDS, AND PRINTED CIRCULARS. Bill heads, cards, and circulars, printed. The act of June 30, under the 94th section, provides that on bill heads printed, printed cards, and printed circulars, a duty of prin 5 per centum shall be levied, assessed, and collected. As the law is particular in enumerating these three different kinds or specimens of job printing, without reference to any other, the inference is clear that all articles of job printing not included under either the head of bill heads, cards, or circulars, are exempt from tax. Bill heads can refer only to the printed headings used by merchants, manufacturers, and others in rendering accounts of goods or services, &c., and does not refer to printed headings of official or other letter paper. Printed cards include cards of business and cards of civility, railway tickets and checks, tickets for theatres, concerts, exhibitions, shows, &c., whether printed on pasteboard, card board, card paper, or any other kind of paper. Printed circulars include not only circulars intended to be sent through the mails, but also printed notices, programmes, posters,. &c., whether circulated through the mail or by carriers, or posted upon the streets, highways, in stores, hotels, inns, or taverns, or in any other public place. Definition of M DEMAND FOR TAX ON INCOME, SECTION 92. 186 σσ come tax. The tax assessed upon your income for the year ending De- Demand for incember 31, 186 , amounting to dollars, has been transmitted to me by the Assessor of the District, and for payment of which, demand is hereby made. If unpaid for thirty days after the 30th day of June last, and for ten days after this demand, five per centum will be added to the amount unpaid; and the amount of said tax, with such addition, together with interest and the costs that may accrue, will become a lien on all the property, rights, and interests from which such income accrued; which lien will be enforced by distraint, if necessary. Payment may be made to at No. Collector District. Absent persons, Acrobatic sports, duty on gross receipts of, Accounts of commissioner of internal revenue to be rendered monthly, of commissioner of internal revenue, copy of to be sent to secretary of the treasury of assessors to be verified by oath, of assistant assessor, how made out, to be approved by assessor, of assistant assessor to be paid by collector, of assessors and collectors to be adjusted in the fiscal year of the treasury, tri-monthly, to be rendered by distillers, to be kept by brewers, rendered monthly to the assessor, . to be open to inspection of assessor, inspector, and other officers, for use of unlicensed stallions and jacks, invalid, Act of Congress of March 2, 1833, re-enacted in part, August 6, 1846, re-enacted in part, July 1, 1862, section 119, to remain in force, Acts of Congress, repeal of certain, certain provisions of, to remain in force, Addition of fifty per cent. to duty, in what case, for non-payment of duty by manufacturers of tobacco, &c., Advertisements in newspapers and periodicals, duty on gross receipts for, in what cases exempt from such duty, Advertising, duty may be added to price for, if fixed by law, 95 105 189 140 102 103 206 103 213 128 77 72 72 73 73 74 74 80 81 133 159 124 189 188 73 94 63 63 63 63 207 74 31 31 84 238 (295) tax on receipts for, may be added to amount chargeable to United States under Ad valorem duties. (See Names of respective Articles.) Affidavits, exempt from stamp duty in suits or legal proceedings (see Oath), Annual sales or receipts, gross, of apothecaries, &c., not exceeding $1000, how to be ascer- tained in amount, when rate of license depends on amount in general, Apothecaries must be licensed, and rates, who is an apothecary, licensed wholesale and retail dealers need not be licensed as apothecary, (see, also, Physicians), exempted from license, when, require no additional license for wines or spirituous liquors used by them in pre- Appeal, an original process in certain cases, . Appeals, assessors of direct tax to hear and determine, advertise when and where, not allowed after transmission of list, to be made in writing, Appraisement of property made by order of sheriffs subject to stamp duty, Application of distillers for license, must contain details of business, Appointment of assessors and collectors, when made during fiscal year, Army Surgeons, require no license in the public service, Articles produced prior to June 30, 1864, how treated, 9 9 Architects and Civil Engineers must be licensed, and rate, who are, of bullion, to pay duty and stamp the product of assay, Assessment of direct tax, mode of, districts, of excise tax may be increased by assessor, Assessor of direct tax to take an oath, and form of, to divide district and appoint an assistant in each division, • and assistant assessors to prepare lists in case owners refuse, or furnish fraudulent and assistant assessors to obey instructions of secretary of treasury for assessment 5 6 to make list of property liable to direct tax in certain cases,. to submit proceedings of assistants to inspection of parties interested, form of return to be made by, to be prescribed by secretary of the treasury, not to be appointed in States that give notice of intention to pay, 12 18 20 21 21 23 37 or assistant assessor may give permits to brewers to remove liquors to a depot for 46 57 64 60 or assistant assessor to be judge of summons, notice and service, and to adjudge 78 to assess cotton from insurrectionary districts, not to take possession of manufacturers' books, may require manufacturers to produce books, may remove assistants, and report to commissioner, may require monthly returns of persons who claim that the product of their man- list of in the United States, duties of in reference to fraudulent returns by banks, to direct inspector of cigars when to visit manufactories, boards of, how constituted, 242 256 277 287 9 9 9 10 10 10 minutes of proceedings of, to be furnished to secretary of treasury, 10 board of, to apportion tax, 11 duties of, general, 11 Assessors and collectors of the direct tax, how and when appointed, penalty upon, for assuming to assess direct tax without taking oath of penalty upon for neglect of duty, of internal revenue, appointment of, certificate of oath of, regulations of commissioner binding upon, general duties of, to make lists of taxable property for persons disclosing same, to leave notice with absent persons liable to tax, may enter upon premises, . to transmit lists of property of non residents, to make duplicate copies of annual and monthly lists, may be allowed additional compensation in certain cases, 5 10 40 204 5 5 8 11 37 37 37 38 38 38 39 39 40 40 41 41 44 or other persons making sales by auction, to render monthly returns of gross delinquent in making return or payment, and assessment may be made, may sell for other parties upon their premises, 57 79 92 92 216 157 127 94, 95 66 67 68 73 73 73 95 95 148 148 148 165,288 288 289 Auction sales may be made by judicial and executive officers, and by executors and administra- tors without license in certain cases,. 68 |