Of suits to compel testimony, produce books, etc., relative Jurisdiction-Continued. to special excise tax on corporations.. Suits for damages against officers. in another. Keys- Κ. 18 Of distillery locks to be in charge of collector or gauger.... Labels on- Cigars..... Mixed flour. Oleomargarine. Tobacco and snuff.. Labor organizations- L. Exempt from corporation excise tax...... (act Aug. 5, 1909) Planters and farmers may sell crop without restrictions. Leakage- When excessive, spirits to be withdrawn from warehouse.. Leakage, allowance for, on spirits withdrawn- For exportation..... For transfer to manufacturing warehouses..... From warehouse.. Leave of absence. (See ABSENCE.) Legacies and distributive shares- Tax repealed: saving clause. 315 Assessment, etc., by collector on failure of executor, etc... Of deceased special taxpayer may carry on the business.... Lien- Act to regulate liens of judgments....(act of Aug. 1, 1888).. 8 317 8 317 8 316 8 316 8 317 For assessment for deficiencies on distillers. Limitations- Of commissioner's power of assessment in case of omission, Of prosecutions. Of presentation of claims for refunding internal-revenue taxes. 3228 122 Of suits against obligors on official bonds for deficiencies of principals. (act Aug. 8, 1888).. Of suits against sureties on official bonds.. Of suits, etc., for penalties or forfeitures..(act July 5, 1884).. Liquid medicinal preparations- Denatured alcohol not to be used in manufacture of....... Manufacture of spurious, imitation, or compound.......... Liquors, fermented. (See FERMENTED LIQUORS.) List of internal revenue regulations... 17 37 39 Lists- Annual, monthly and special.. Special or monthly, with errors corrected, may be certified To be made by collector or deputy in certain cases. In distilleries, commissioner may require changes or addi- Upon forfeiture of, to be sold at auction. Books, bonds, notices, inventories, and returns Definition of... Malt liquors. (See FERMENTED LIQUORS.) Wholesale and retail dealers in, to pay special tax......... Mandamus. (See INJUNCTION.) Manufacture- In bonded warehouse for export. (See BONDED MANUFAC- Manufacturer- Of sugar from sorghum authorized to remove spirits in bond Manufacturer of adulterated butter. (Act May 9, 1902.) Engaging in business without payment of special tax. Sales by, to be made only in original stamped packages.... (act May 9, 1902) Sign and factory number of. Special tax of.... To affix caution notices. Manufacturer of cigars- Definition of.. Forfeiture of property for selling, etc., contrary to law..... May purchase leaf tobacco for use in his own manufactory exclusively, how.. 3244 278 Penalty and forfeiture for knowingly or willfully violating the law relative to carrying on his business where there is Manufacturer of oleomargarine- Books, bonds, inventories, notices, and returns. Penalty for carrying on business as, without payment of 3388 280 3387 279 3393 282 3389 280 (act of June 6, 1896). 305 (act June 6, 1896) 3 144 (act June 13, 1898). 310 36 145 Manufacturer of prepared smoking opium (act Oct. 1, 1890). .... Engaging in business without payment of special tax . . . . . . . Distillers who make wooden stills for own use not liable... 3244 133 Notice to be given by, on removal of still... 3265 165 Penalty for doing business without payment of special tax. 3242,[3242a] 131 Special tax and definition of. 3244 133 Manufacturer of tobacco- Assessment on, for tobacco, etc., removed without stamps.. How to put up and prepare for sale manufactured tobacco... Manufacturer of tobacco - Continued. Penalties-Continued. Failing to post sign.. For removing tobacco or snuff without payment of tax..... Manufacturing tobacco or snuff without giving bond.. Record of. Accepting gifts, etc., for settlement of violation of internal- Commissioner to make regulations respecting. revenue laws.... To execute deed of real estate sold in cases of delinquent collector... 3217 112 To obliterate, etc., tax-paid stamps on sale of condemned When to make conveyance of lands, etc., to United States (see note). 3470 106 Mash (distillery)- Fit for distillation, producer of, is distiller. Monday. 3283 177 None to be removed from distillery before being distilled.. In possession for fraudulent manufacture in evasion of tax, Purchased or used for production of fermented liquors, 3337a 245 Received, record of, to be kept by storekeeper. 3302 200 Supervision of, at wineries where sweet wines are fortified.. May be ground from grain on distillery premises, when.... ed, drawback of internal-revenue tax on alcohol None allowed to clerks, etc., sent away as witnesses....... Penalty for delivery of, at distillery having no sign...... Moneys. (See PUBLIC MONEYS.) Recovered by suit to be paid collectors. To be paid into the Treasury without deduction. Monthly return. (See RETURNS.) Of distillers.. Of persons liable to tax.... 3185 96 Mortgage- If any existing on distillery premise, consent of mortgagee Not to be placed on distillery premises or apparatus..... Monthly returns to be made of amount of such notes....... Nolle prosequi- Of prosecution under section 3257 not allowable, except... Nonresidents- Taxable property owned by...... Notes. (See NATIONAL BANKS AND BANKS.) Of banks or persons paid out, tax on. Of town, city, or municipal corporation, tax on.... 3413, [3413 a & b] Notice- By brewer... By manufacturer of still. By rectifier of intention to rectify. Caution notice for adulterated butter. Caution notice for cigars.. Caution notice for filled cheese.... Caution notice for mixed flour.. Caution notice for oleomargarine. Caution notice for tobacco and snuff.. In case of seizure of property of tobacco peddler. In distraint for taxes.. Of change by distiller or rectifier.. Of court to produce books, etc., in revenue cases. Of deficiency in accounts of principals to be given to sure- ties. Of execution of process on agent to be given surety company |