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Certified copy-

Of list of special-tax payers to be furnished prosecuting
officers....

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Of papers on file in department of equal value as original as
evidence..

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Central denaturing warehouses-

For denaturing alcohol, authorized..

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Chancery-

Bill in, to enforce lien of United States, may be directed by
the Commissioner...

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Brandy made from, may be exempt from certain provisions.
Chief clerk-

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Designated by Commissioner...

320

Duties of..

173, 174

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Child-

Of deceased special-tax payer may carry on the business...
Chloroform-

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Dealers in materials used for, to make sworn statement when

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Drawback on, exported...

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Empty tobacco and cigar boxes, destruction of stamps on.. 3376, 3406

270, 289

Exportation of.....

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How to be packed..

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Imported, internal-revenue tax to be paid in addition to du-

ties.

3402

287

Imported, to be stamped and boxed.

3402

287

Internal-revenue officers not to be interested in manufacture
of...

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Packages of, not to contain any lottery ticket or indecent

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Rules for inspection of, may be made by Commissioner......
Stamps on, when forefeited or sold under distraint..
Stamps, requirements in regard to affixing and canceling,

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Taxes on, extended to those produced anywhere in the

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Cigars not packed as prescribed by law; falsely branding or
stamping the same..

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Customs officer permitting imported cigars to pass out of his
custody without payment of internal-revenue tax and
having stamps affixed, etc.....

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Failing to destroy stamps on empty cigar boxes or selling,
giving away, accepting or using same fraudulently..........
For cigar manufacturer refusing or neglecting to deliver
inventory, keep the account, or furnish the abstract.....
For manufacturing cigars without giving bond or obtaining
certificate.

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Frauds in manufacture of cigars on commission or shares
(forfeiture)..

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Manufacturers carrying on business in violation of law...
Manufacturers of tobacco or cigars omitting things required
or doing things forbidden where there is no specific
penalty imposed by any other section.....
Neglecting to affix required label to cigars or removing label
therefrom..

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Removing cigars without properly boxing, stamping or
branding, using false stamps, and other offenses relating
to boxing and stamping cigars (forfeiture).

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Removing or selling cigars unlawfully, making false entries,
or using false stamps (forfeiture)................

3400

287

72170°-11-29

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Selling imported cigars not packed and stamped as required
by law..

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Cigar boxes-

Destruction of emptied stamped cigar box.

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Giving away, accepting, selling, buying, or using empty

stamped, penalty...

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Labels on cigar boxes..

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Number of cigars in..

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Cigarettes (see also CIGARS) —

Packages not to contain any lottery ticket or indecent
picture...

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Tax on.

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Circuit courts. (See UNITED STATES CIRCUIT AND DISTRICT

COURTS.)

Circuit courts of appeals.....

395

Circulating notes-

Other than those of national banks, tax on.......... 3412, 3413, [3413a] 349, 350

Cisterns-

Alcohol may be drawn from, by pipe line for denaturation..

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To keep indices of judgment records...(act Aug. 1, 1888)
Penalty for failing to deposit moneys...

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Acting as attorneys or agents in prosecution of claims
(penalty)..

5498

437

leaving departments prohibited from prosecuting

claims in them for two years...

Departmental, not to be transferred until after service of
three years

Employed outside of District of Columbia not to be detailed

to District of Columbia
Employment of, regulated

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No allowances for extra services..

Clerks or employees-Continued.

Hours of work and absences.

In Treasury, restriction as to engaging in certain trades
and business....

Number employed in collection of internal revenue not to
be increased...

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Number employed in Internal-Revenue Office..
Preference of soldiers in appointments....

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Prohibited from giving to or receiving from officers money

for political purposes..

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Prohibited from making presents to superiors.

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Receiving compensation for services in cases in depart-

ments (penalty)....

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Restriction on payment for services; oath required..

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Sent away as witnesses, expenses.

Temporary and additional...

Transfer of, duties and preference of soldiers and sailors'

widows

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Voluntary service prohibited

(act May 1, 1884)

3679

426, 434

Incapacitated...

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Closing out business-

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Certificate of, in case of exportation of tobacco for draw-
back....

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Collectors of internal revenue, duties and powers as to-
Accounts-

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Duties and liabilities of, as disbursing officers and receivers
of public money

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To render revenue accounts quarterly...(act May 27, 1908).
To render statement of entire amount of fees, commissions,
etc....

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Transmission of list to district where person liable resides or
has property, etc.

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Collectors of internal revenue, duties and powers as to-,

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Salary and commissions of, none unless confirmed by
Senate..

..(act Mar. 1, 1879)

Salary and commissions of, none without certificate of com-
missioner..

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To report delinquencies of officers...

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65

38

325

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Limitation as to number of appointments by. (act July 7, 1884).
Vacancy in office of........

Collections-

Collections to be paid into Treasury daily..

May accept certified checks for taxes.....(act Mar. 2, 1911).
May extend time for special excise tax returns of corpora-

tions..

Receipt in lieu of stamp not to be issued.

To collect amount due for export stamps..

To collect tax on bay rum, etc., from Porto Rico..

To distrain for nonpayment of tax

To collect taxes...

To give demand notice to pay taxes..

To give receipts for taxes not represented by stamps...

Distilled spirits—

May accept distillers' bond in lieu of consent in certain

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May enter distilleries and vinegar establishment, break
open doors and windows...

3276

170

May refuse to approve distillers' bond.

3260

159

Plan of distillery to be made under direction of collector..

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To collect tax on spirits in warehouse by distraint in certain

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To obliterate tax-paid stamps on spirits sold by order of
court..

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To keep on hand two months' supply of stamps for fer-
mented liquors; account of stamps sold.........

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May furnish stamps for tobacco, snuff, and cigars sold under
distraint...

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To approve tobacco or snuff manufacturer's bonds..
To issue permit for removal of tobacco, snuff, and cigars for
exportation....

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To keep on hand two months' supply of cigar stamps..
To keep record of and number of cigar manufacturers..
To keep three months' supply of tobacco and snuff stamps.
To record and number manufacturers of tobacco and snuff.

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