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INTERNAL-REVENUE COLLECTION DISTRICTS IN THE UNITED STATES, WITH LOCATION OF COLLECTORS' OFFICES.

Alabama.-Collector's office, Birmingham.
Alaska. See collector, Tacoma, Wash.

Arizona.-Consolidated with New Mexico. Collector s office, Santa Fe, N. Mex.
Arkansas.-Collector's office, Little Rock.

California. First district, collector's office, San Francisco; fourth district, collector's office, Sacramento; sixth district, collector's office, Los Angeles. Colorado.-Collector's office, Denver.

Connecticut.-Collector's office, Hartford.

Dakota (North and South).-Collector's office, Aberdeen, S. Dak.
Delaware.-Consolidated with Maryland. Collector's office, Baltimore, Md.

District of Columbia-Consolidated with Maryland. Collector's office, Baltimore, Md.
Florida.-Collector's office, Jacksonville.

Georgia.-Collector's office, Atlanta.
Hawaii.-Collector's office, Honolulu.

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.
Maine.-Consolidated with New Hampshire.
Maryland.-Collector's oflice, Baltimore.
Massachusetts.-Collector's office, Boston.

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.
Oregon. Collector's office, Portland.

Case stamps for spirits bottled in bond...........
Wines, liquors, or compounds known or denominated as wine, and made
in imitation of sparkling wine or champagne, but not made from grapes
grown in the United States, and liquors not made from grapes, currants,
rhubarb, or berries grown in the United States, but produced by be-
ing rectified or mixed with distilled spirits or by the infusion of any
matter in spirits, to be sold as wine, or as a substitute for wine, in bot-
tles containing not more than 1 pint, per bottle or package.
Same, in bottles containing more than I pint, and not more than 1 quart,
per bottle or package.............

(And at the same rate for any larger quantity of such merchandise,
however put up or whatever may be the package.)

FERMENTED LIQUORS.

Rate of tax. $0.10

.10

.20

Fermented liquors per barrel, containing not more than 31 gallons.
(And at a proportionate rate for halves, thirds, quarters, sixths, and
eighths of barrels.)

1.00

More than 1 barrel of 31 gallons, and not more than 63 gallons, in 1 package.

2.00

OLEOMARGARINE.

Oleomargarine, imported from foreign countries, per pound.

Oleomargarine, domestic, artificially colored to look like butter, of any shade of yellow, per pound.....

Oleomargarine, free from coloration that causes it to look like butter, of any shade of yellow, per pound..............

.10

.001

.15

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Playing cards, per pack, containing not more than 54 cards...

MIXED FLOUR.

.02

Mixed flour, per

barrel of 196 pounds, or more than 98 pounds...
Half barrel of 98 pounds, or more than 49 pounds......
Quarter barrel of 49 pounds, or more than 241⁄2 pounds..
Eighth barrel of 244 pounds or less.

(Mixed flour imported from foreign countries, in addition to import
duties, must pay internal-revenue tax as above.)

TAXES NOT PAYABLE BY STAMP.

1. Excise tax on corporations (payable on or before June 30).

2. Circulation issued by any bank, etc., or person (except a national bank taxed under section 5214, Revised Statutes, and section 13, act March 14, 1900), per month.

3. Circulation (except national banks) exceeding 90 per cent of capital, in addition, per month....

.04

.02

.01

.00

1 per cent on net income in excess of $5,000.

of 1 p. c.

of 1 p. c.

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 associa-
tions, and every corporation, State bank, or State banking asso-
ciation, 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.

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INTERNAL-REVENUE COLLECTION DISTRICTS IN THE UNITED STATES, WITH LOCATION OF COLLECTORS' OFFICES.

Alabama.-Collector's office, Birmingham.
Alaska. See collector, Tacoma, Wash.

Arizona.-Consolidated with New Mexico. Collector s office, Santa Fe, N. Mex.
Arkansas.-Collector's office, Little Rock.

California. First district, collector's office, San Francisco; fourth district, collector's office, Sacramento; sixth district, collector's office, Los Angeles. Colorado.-Collector's office, Denver.

Connecticut.-Collector's office, Hartford.

Dakota (North and South).-Collector's office, Aberdeen, S. Dak.
Delaware.-Consolidated with Maryland. Collector's office, Baltimore, Md.

District of Columbia-Consolidated with Maryland. Collector's office, Baltimore, Md.
Florida.-Collector's office, Jacksonville.

Georgia.-Collector's office, Atlanta.

Hawaii.-Collector's office, Honolulu.

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.

Maine.-Consolidated with New Hampshire. Collector's office, Portsmouth, N. H. Maryland.-Collector's office, Baltimore.

Massachusetts.-Collector's office, Boston.

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.
Oregon.-Collector's office, Portland.

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