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Assignments of-
Claims.

Gaugers...

Revenue agents...
Storekeeper-gaugers.
Storekeepers..

Assuming

To be revenue officer...

Attachments—

Against persons disobeying summons of collector.....
Attorney General-

Recommendation of, in cases of compromise after suit..........
To provide counsel.

Written permission necessary to discontinuance of prose-
cution of distiller under section 3257.....

Attorneys. (See DISTRICT ATTORNEYS.)

Employment of, by heads of departments forbidden......
May be disbarred from practicing before department
(act July 7, 1884)...

Officers of United States and persons connected with de-
partments acting as.

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Persons formerly in departments acting as..

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Rules concerning ..

.(act July 7, 1884).

429

To be provided by Attorney General..

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Auction. (See SALES.)

Sale of forfeited boilers, stills, machinery, materials.....

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Sale of property forfeited or seized under internal-revenue
laws.....

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To certify accounts of officer receiving or disbursing public
money to Solicitor of Treasury in certain cases.

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B.

Balances of appropriations-

Unexpended, how to be applied....

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Unexpended, to be covered into Treasury after two years
(act June 20, 1874) .

[3690a]

427

Banks and bankers-

Certified checks to be lien against assets..(act Mar. 2, 1911).
Definition of

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Internal-revenue taxes on, other than national banks.
Receiving money on deposit, loan or for use from public
officers unlawfully, guilty of embezzlement...

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Of spirits produced to be reported to collectors by distiller.
Bay rum-

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Brandy made from, may be exempt from certain provisions.
Grown in United States, wines, etc., made from, exempt
from tax.

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Of fortified sweet wine.......

Board of appeal-

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On controverted decisions of commissioner as to injurious
substances, constitution of.............(act. Aug. 2, 1886)

Boilers (distillery)—

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Manufacturer of, to give notice before removing from place
of manufacture...

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Not to be set up without permit..

3265

165

Not to be used for distilling on certain premises.

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Used in generating steam, etc., in distillery, where may be
located.....

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Bond-

Bottling of spirits in. (See Bottling, etc.)

Bonds-

For change of package for exportation.

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For deposit in special bonded warehouse for fruit brandy..

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For warehouses where certain articles are manufactured for
export..

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Renewal of, four years...

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371

Sureties on official, to be notified of default of principal....

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Surety company may be accepted as sole surety (act Aug.

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Bonds of-Continued.

Manufacturers of-Continued.
Oleomargarine..

Smoking opium...

Tobacco and snuff.

Manufacturer in bonded manufacturing warehouse..

Officers employed in the disbursement of public moneys..

Storekeeper and gauger.

Storekeepers.

Where filed.

Bonded account-

To be rendered monthly by collector..

Bonded manufacturing warehouse (act Aug. 5, 1909)—
Accounts to be kept by collector...

Articles intended for export may be manufactured in with-
out payment of tax...

Bond of manufacturer..

Drawback of internal-revenue tax on spirits used in certain
preparations...

List of articles to be manufactured to be filed with Secre-
tary of the Treasury

Manufacture of distilled spirits in prohibited...

Reimportation of goods manufactured in.........

Section 3433 applicable........

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Materials not to be conveyed into without payment of tax..
No articles to be withdrawn except for shipment..

Supplies may be purchased from, by certain war vessels..

2982

Waste materials may be withdrawn under certain condi-
tions..

When articles manufactured in can be withdrawn..

Bonded period for spirits..

3293a

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336

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337

334

367

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183

Bonded warehouse. (See WAREHOUSES.)

Books-

Cordials, etc., may be manufactured in, for exportation
without stamps.

Special, for brandy made from apples, peaches, or grapes
(see SPECIAL BONDED WAREHOUSES)...

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Authenticated copies of...

882

391

Containing evidence of statement of property liable to
distraint to be exhibited to collector on demand....

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Bottling of distilled spirits in bond (act of Mar. 3, 1897)—

Bottle stamps...

Bottling fruit brandy.

Brands on cases..

Dates of inspection and bottling..

Filtering, reducing, etc., permitted.

Inspection, etc., of spirits bottled for export.

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Mingling of same spirits..

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No drawbacks..

237

No exemption from State, etc., laws...

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238

Punishment for counterfeiting stamps, etc......

238

Punishment for reusing stamps, bottles, regulations, etc....

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Tax to be collected if export cases are opened, changed, etc.
Tax to be paid on deficiency.

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Changing, etc., on casks of spirits..

On articles sold under distraint and forfeiture, etc.
To be effaced, etc., at the time of emptying casks.

Brandy. (See DISTILLED SPIRITS; GRAPE BRANDY.)

3362

263

37,38

311

6

294

3295

196

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Made from apples, peaches, grapes, etc., may be exempted
from certain provisions..

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May be deposited in special bonded warehouses (acts Mar. 3,
1877, and Oct. 18, 1888).

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Wine and fruit pomace residuum from wine, to which arti-
ficial sweetening has been added, may be used in distilla-
tion of

Breaking locks-

Breaking or tampering with locks, seals, etc......
Breaking up grounds-

In searching for pipe, etc., at distillery or rectifying estab-
lishment...

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Brewers-

Bond....

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Books of, monthly statement, etc...

3337

244

Bottling on premises of, and bottling fermented liquors from
unstamped packages forbidden...

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Carrying on business without payment of special tax.
Computation of liability based upon purchased beer.......... ¶ 5
Definition of...

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Drawing from packages without stamp, or with false, etc.,
or without defacing....

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Fraudulently failing to make entry, etc., or making false

entry...

3340

248

May, on bond, etc., remove beer for export without pay-
ment of tax...

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Neglecting to affix or cancel stamps, or affixing false, etc...
Neglecting to keep books or refusing to furnish account..
Notice.....

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Brewers-Continued.

Not liable as wholesale malt liquor dealer for sale of own

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original packages.....

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Permit to conduct business at another place on account of
accident...

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Removal of beer from brewery through pipe or conduit for

bottling only..

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Selling, removing, etc., packages without stamp, etc., or
with false..

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To obtain stamps and affix same, etc..

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Unfermented worts, when sold by one brewer to another,
how taxed....

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When to stamp liquor removed under permit.............

3345

251

Building and loan associations—

Exempt from corporation excise tax, when. (act Aug. 5, 1909)

38

321

Burden of proof-

In action for recovery of taxes collected on second assess-
ments...

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Officers and clerks restricted as to engaging in certain.. 244, 1788, 1789
No other than distilling allowed on distillery premises.....
Butter. (See ADULTERATED OR RENOVATED BUTTER.)
Butterine. (See OLEOMARGARINE.)

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Buying or selling, with inspection marks, after being used..

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Mark, brand, or stamp on, to be effaced at time of emptying.

Of imported liquors, when emptied, etc...

Serial number of...

Spirits drawn into other, to be gauged and branded.

To be marked and stamped, etc....

Transporting empty, with brand on, etc.

Casualty-

Destruction of spirits by..

3324

215

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