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Contagious diseases-

In immediate family of employee......(act Mar. 15, 1898)

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Contracts—

Not to involve the Government in payment of any money

not already appropriated................

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Payments on, not to exceed value of services rendered or
articles delivered...

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Unauthorized, prohibited..

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Copartnership-

Included in word "persons".

One special tax for any number of persons doing business in.
Copies. (See CERTIFIED COPIES.)

Of surety company's charter to be filed with Secretary.....

Corporations-

Special excise tax on

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Assessments-

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Tax on...

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Words " company, "association," when used with refer-

ence to, embrace successors and assigns..

Costs-

No abatement on account of.

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Of levy under distraint to be included.

Of seizure before sale...

Recovered in suits to be paid to collectors.

mation of others than collector, etc.

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Counterfeiting-

for purpose of defrauding United States...

Imitation wine or compound liquor stamps.

Obligations of United States, including stamps.
Stamps, etc., for fermented liquors....

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United States not subject to, in suits brought upon infor-

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Bid, proposal, guaranty, official bond, public record, etc.,

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Contracted through sale of articles with intent to evade
tax void..

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Due United States, to be withheld in paying judgments
or allowed claims...

.(act of Mar. 3, 1875)..

424

Due the United States to have priority..

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money.

Deed-

Deductions—

Of commissions from delinquents accountable for public

Of real estate sold for taxes.

Subject to tax not properly stamped when issued, how
validated..

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Unstamped not to be recorded...

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Unstamped not valid as evidence..

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Definition of-

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Of words "Obligation or other security of the United States"

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(act June 6, 1896)

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3244

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.(act Aug. 2, 1886)

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Not to be recovered for beverage purposes..

Not to be used in manufacture of liquid medicinal prepara-

tions...

Penalties for violation...

Regulations to be prescribed..

Rum may be withdrawn for denaturation..

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Special warehouses....

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Denomination of-

Packages of tobacco and snuff

Depositories-

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Stamps for cigars and cigarettes...

To be designated by the Secretary for the safe-keeping of
money..

3211, 3620

108, 405

Deposits

Of gross amounts collected to be made daily (act May 27,
1908)...

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Bond of, available to legal representatives and sureties of
collector...

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Compensation of, while acting as collector during vacancy..

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Duty of, with respect to taxable property of nonresident..
May administer oaths...

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May be designated by collector to make survey of distillery.

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Deputy collectors-Continued.

May be authorized to levy distraint..

May enter building where articles subject to tax are kept....
Not officers within meaning of section 1765...

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..notes, 1765

Not to disclose operations, style or apparatus of manufac-
turers....

3167

To be stationed in Porto Rico

(act June 29, 1906).

To canvass district..

3172

To give receipts for all sums collected, except in case of

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Spirits by accident..

(sec. 5, act June 7, 1906), 3221

234, 117

Spirits in process of manufacture..

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204

Stills......

3332

224

Tobacco, snuff, and cigars abandoned, condemned, or
forfeited..

3369

267

Useless papers.

430

Detection-

Of persons violating the internal-revenue laws, commis-
sioner may pay for..

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Of prosecution under section 3257 not allowed except under
certain conditions....

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Between distillery and rectifying establishment.3244, 3259, 3266, 3280

Between vinegar factory and distillery or rectifying house..
Distilled spirits-

Abatement or refunding of tax on, destroyed by accidental
fire, etc..

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