PAGE

Railroad, if road pays city, five per cent. to be deducted,

not liable to taxation upon receipts for freight over other roads,
Railways not to withhold tax from interest on mortgages given by former owner of estate,
taxable upon surplus and contingent funds used for construction,
companies taxed on articles which they make for their own use,
company not chartered, &c., .

taxable upon dividends derived from use of road under a lease,
Racing boats, annual duties on,
Raffle, when exempted from duty,
Real estate, how valued for taxation,

may be purchased for United States if other parties do not offer minimum price,
place of sale,

method of sale,

sale may be adjourned,

agents, license fee for,

199

203

204

206

209

14

definition of,

defined,

72

111

subject to charitable trust under such disposition as would confer succession, to
pay a duty at highest rate,

Ready-made clothing, boots, shoes, &c., duty on,.

Re-assessment of understated or underestimated license,

increase to be indorsed on original license,

Rebellion, enforcement of the direct tax act in States engaged in,

of land sale to be deposited with clerk of district court at the expiration of collector's
term of office,

Receipts, gross, of railroads, canals, vessels, and vehicles, duty on,

of collector as evidence for executor,

Receipt or bill of lading, stamp on,

Receipts, warehouse, stamp duty on,

stamp duty on, when exceeding $20,.

when for benefit of United States, require no stamp,

each person giving a receipt upon a pay-roll to affix a stamp,
Redemption of real estate sold for taxes may be made within two years,
may be made prior to sale,

of property sold for direct taxes,
of land sold,

of land sold for non-payment of taxes, proceedings for,

50

50

97

97

97, 98

110

125

138

127

127

238

208

228

14

14

16

26

26

27

27

must take new license when business is more than 500 barrels,.
Refiners, sugar, defined, and taxed on gross sales,.

Regulations for assessment of direct tax to be framed by secretary of the treasury,
commissioner to make all needful, to carry act of June 30, 1864, into operation,
concerning the deposit of public money,

the duty of collectors to fix the rate of stamp duty in certain cases,
assessment of special income tax,
under section 7, article 49, concerning licenses,

Revenue officer, penalty for obstructing him,

71

71

for officer divulging the operations of any person visited,
may enter breweries in daytime,
penalty for refusing to admit officers,

53

53

may enter breweries at night when the premises are open,
Removal of goods from warehouse,― expenses to be borne by manufacturer,

53

Removal of goods from warehouse,
Removals under license authorized,

to be indorsed on,

officer in charge to give certificate,

Rents paid, and rental value of homestead, when to be deducted from income,
to be considered in estimating income,

values of, how determined,

(see Butchers), .

Returns of collectors and assessors of direct taxes, form of, to be prescribed by secretary of
the treasury,

corporations subject to penalties for not making,

by distillers tri-monthly,

monthly, when product less than 150 barrels per year,

&c., of manufacturers to be in form, scope, and detail, as prescribed by commis-
sioner,

of proceedings to be made in case of forfeiture,
of manufacturers, particulars of,

deductions allowed,

of duties on wines, to be regulated by commissioner,

of manufacturers in certain cases,

of gross receipts of railroads, telegraphs, express companies, insurance companies,
and the like, when and how to be made,

proceedings in case of neglect,

monthly, of banks and bankers, to be made to assessor, when, how, and with what
proceedings in case of neglect,

by publishers of newspapers, &c., of receipts for advertisements, required,
of income to be made to assistant assessor, form and particulars,
proceedings in case of neglect or refusal to make,
may be increased, when,

of dividends of banks and insurance companies, when, how, and to whom to be made,
penalty for default in making, and proceedings,

managers to make monthly returns, and pay duties, &c., under penalties,

Rockaways, annual duties on,

Rods, iron, duty on,.

yellow sheathing metal, duty on,

Rolled brass, copper,

Roman cement, duty on,

Rulings under direct tax laws,

note,

260

to be transmitted to the commissioner of internal revenue,

261

262

265

266

285

286

36

36

36

102, 103

89

97, 98

98

99, 100

95, 96

88

89

89

89

88

170

145

148

S.

exempt from duty, when and how,

Salaries of persons in the civil service of the United States, rule for assessing tax upon,

tax on,

on whom tax assessed,

of distrained goods in certain cases,

of property of non-residents, surplus to be paid into the treasury for benefit of owners,
secretary of the treasury may refund surplus to the owner,
of lands,

claim of the government to accrue at time of seizure,
of real estate of collectors, notice thereof to be given,
marshals to execute deed, surplus of to be returned to the proprietor of land or real estate
thus sold,.

for non-payment of taxes the bill of sale to be prima facie evidence of right of officer to
make sale,

gross annual, of apothecaries, &c., how estimated (see Annual Sales),
transportation, &c., of gold and silver, provisions concerning,

by brokers, and bankers acting as brokers, duties on, and regulations concerning,
of property for non-payment of income tax, how made, and effect of,

of stocks in such case, to authorize new certificates to be issued,
certificates of, in such cases, valid evidence against persons claiming, &c.,
of forfeited lands, commissioner to give notice of conditions of sales,

Savings institutions, duty on dividends of, and mode of assessing and collecting,

tax upon dividends and profits of,

when sold in bulk, taxed as manufactures,

of stamp duties,

of rates,

234

A, articles of,

241

system of Pennsylvania, stamps required on various documents pertaining thereto
Screws, called wood screws, duty on,

Scrip, issued by insurance companies, taxable,

Secretary of treasury to make regulations for assessment of direct tax,

to be furnished with minutes of proceedings of boards of assessors,
to report annually to Congress the amount of direct taxes,

to prescribe the form of returns to be made to the department by
assessors and collectors of direct taxes,

and comptroller may inspect moneys in commissioners' hands,

may niake regulations in reference to drawbacks,

to make rules for the collection of any tax imposed,

Seizure, of stills, &c., for failure to make true returns, to be made within thirty days,
proceedings in rem in case of seizure,.

Separate accounts to be kept of moneys received from the several districts, and several sources
of revenue,.

Settings of diamonds, &c., on which import duties have been paid, provisions concerning,
Sets of bills of exchange, stamp on,

99

198

87

219

219

5

10

10

18

to give notice to collectors of direct taxes of duties, .

to appoint depositaries of moneys collected for taxes, .

Sewers, cleaning and building, are improvements,

151

Shades of cotton, &c., duty on,

88

Shakers, how exempted,

154

Sheathing metal, yellow, duty on,

89

Sheep, slaughtered, duty on,

96, 97

when exempt,

97

Shell-fish, persons travelling from place to place and selling, must be licensed, and rate,
persons selling from handcarts or wheelbarrows exclusively not required to be
licensed,

74

74

Sheets, steel, duty on,

lead, and yellow sheathing metal, duty on,

Sheet-iron stoves and furniture, manufacture of,

Shingles, exempt from duty,

Ships, duty on gross receipts of,

managers of, to make monthly returns and pay duties, under penalties,
Ship masters liable to fifty per cent. additional,

owners, income of,

Shovel handles, exempt from duty,

Shows, for money, public, must be licensed, and rate (see Exhibitions),

duty on gross receipts of,

Silk, manufactures not otherwise provided for, duty on,

Silver, manufactured, not exempt from duty,

manufactures not otherwise provided for, duty on,
duty on, and provisions concerning sale, &c., of, .

not to be exported in its natural state,

bullion, when exempt from duty,.

plate, annual duty on,

when exempt from annual duty,

spoons and plate souvenirs, and keepsakes, and premiums, when exempt from annual
duty,

plating, deducted,

Sirup of molasses, duty on, .

Skins, of certain kinds, tanned, &c., duties on,.

manufactured into gloves, &c., provisions concerning,
Skirts, hoop, materials exclusively for, exempt from duty,
Slackwater companies, to pay duty on dividends, &c.,

to make returns of dividends, &c., under penalty,
to deduct duty from dividends,

Slate, when dressed, duty on,
when exempt from duty,
in the rough, exempt, .
school, taxable,

Slaughtered animals,

Smiths' work on vessels, taxable,

Smoking tobacco, duty on,

Snaths, exempt from duty,

Snuff, duty on (see Tobacco),

the fraudulent sale of,

Solicitor of the treasury to issue warrant against delinquent collectors of direct taxes,
may rent lands of the United States, how,
manufacturers of, need no license,

Sorghum molasses, not liable to duty,

penalty for marking casks containing,

coal oil and naphtha, may be removed in bond without payment of duty,

may be removed from bonded warehouse to one other bonded warehouse only,

to be reinspected, and duty paid on loss by leakage,

coal oil and naphtha, duty on to be paid before removal from warehouse, unless in
bond, .

Spirits, coal oil, and naphtha in bonded warehouses, subject to the rules and charges fixed for

imported goods,

at the risk of the owner,

expenses of labor upon, to be paid by owner,

no drawback allowed upon,

may be withdrawn from bonded warehouses,

if removed for redistillation, to be returned to warehouse and again inspected,
(see Peddlers), .

provisions respecting duties on cotton to be applicable, under regulations,
distilled, subject to additional tax when rectified,

concerning the levy and collection of duties upon,

coal oil, and tobacco, decision concerning,

liability to duty on, .

duty on, when in bond,

Stamp duties, provisions of this act to take effect August 1, 1864, in reference to,
instrument not to be recorded unless properly stamped,

official instruments issued by United States officers exempt,

no instrument to be invalid for want of particular stamp, if stamps of proper
amount are affixed,

PAGE

authority and duty of collectors in reference to,
rate of, on instruments to be fixed by collectors,
Stamps, or dies, penalty for forging, counterfeiting, or misusing,
proprietors of articles in Schedule C may furnish private dies,
mode of cancelling,.

bills of exchange drawn abroad, but payable in the United States, to be stamped be-
fore payment, •

acknowledgment of deeds, &c., exempt,

bond-note, mortgage, &c., require but one stamp; proviso,

commissioner allowed to sell, and allow commission of five per cent.,

may sell to manufacturers of matches on credit, requiring security,
instruments heretofore issued without stamps not to be used or recorded until stamps
are affixed,

may be affixed to instruments previously issued,

instruments executed abroad to be used in the United States, to be properly stamped
by the party using the same,.

not to apply to medicines laid down in the pharmacopoeias or dispensatories,
for removing, from articles in Schedule C,

forfeiture of articles upon attempt to evade the duty,

articles in Schedule C intended for exportation exempt, by conforming to certain con-
ditions,

articles intended for exportation may be removed without stamps,

persons offering for sale articles in Schedule C to be deemed the manufacturers,
safe keeping of, secretary of the treasury to make regulations,
commissioner may furnish stamps to certain officers for sale,

Stage coaches, duty on gross receipts of,

liable to tax upon receipts for transportation of packages,

Stallions and jacks, owners of, must be licensed, and rate,

accounts, notes, and demands for use of such animals unlicensed invalid,
their owners to have license,

where to be taken,

62

62

62

62

62

62

73

85

85

168

270

274

275

275

83

94

116

117

117

117

124

124

124

125

125

125

185

190

191

197

201

229

223

223

233

256

256

117

118

118

118

119

119

119

119

119

119

119

119

119

119

119

120

120

120

121

121

121

121

121

122

122

122

122

123

123

124

124

124

200

267

276, 278

278

97

203

75

75

75

75

164

164