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Of suits to compel testimony, produce books, etc., relative

Jurisdiction-Continued.

to special excise tax on corporations..

Suits for damages against officers.
Where offense is commenced in one district and completed

in another.

Keys-

Κ.

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Of distillery locks to be in charge of collector or gauger....
To gates and doors of distillery to be furnished by distiller
to collector.......

Labels on-

Cigars.....
Filled cheese.

Mixed flour.

Oleomargarine.

Tobacco and snuff..

Labor organizations-

L.

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

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Planters and farmers may sell crop without restrictions.
Statement of sales of......

Leakage-

When excessive, spirits to be withdrawn from warehouse..

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Leakage, allowance for, on spirits withdrawn-

For exportation.....

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For transfer to manufacturing warehouses.....

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From warehouse..

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Leave of absence. (See ABSENCE.)

Legacies and distributive shares-

Tax repealed: saving clause.

315

Assessment, etc., by collector on failure of executor, etc...

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Of deceased special taxpayer may carry on the business....

Lien-

Act to regulate liens of judgments....(act of Aug. 1, 1888)..
Enforcement of, on real estate...

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317

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317

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316

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316

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317

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For assessment for deficiencies on distillers.

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Limitations-

Of commissioner's power of assessment in case of omission,
etc...

Of prosecutions.

Of presentation of claims for refunding internal-revenue

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taxes.

3228

122

Of suits against obligors on official bonds for deficiencies of

principals.

(act Aug. 8, 1888)..

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Of suits against sureties on official bonds..

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Of suits, etc., for penalties or forfeitures..(act July 5, 1884)..

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Liquid medicinal preparations-

Denatured alcohol not to be used in manufacture of.......
Liquors. (See DISTILLED SPIRITS, FERMENTED LIQUORS, SPE-

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Manufacture of spurious, imitation, or compound..........
Retail dealers in, not to purchase in quantities less than 20
gallons except from distiller, rectifier, and wholesale
liquor dealer, with certain exceptions.

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Liquors, fermented. (See FERMENTED LIQUORS.)
List of acts of Congress relating to internal revenue
List of internal revenue collection districts..

List of internal revenue regulations...

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39

Lists-

Annual, monthly and special..
May be transmitted by collector to another district where

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Special or monthly, with errors corrected, may be certified

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To be made by collector or deputy in certain cases.
Uncollected, to be transferred by collector to successor for

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In distilleries, commissioner may require changes or addi-
tions..

Upon forfeiture of, to be sold at auction.

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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-
TURING WAREHOUSE.)

Manufacturer-

Of sugar from sorghum authorized to remove spirits in bond
free of tax.

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....

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(act May 9, 1902)

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Sign and factory number of.

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Special tax of....

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To affix caution notices.

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Manufacturer of cigars-

Definition of..

Forfeiture of property for selling, etc., contrary to law.....
Inventories, books, and monthly abstracts

May purchase leaf tobacco for use in his own manufactory

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exclusively, how..

3244

278

Penalty and forfeiture for knowingly or

willfully violating

the law relative to carrying on his business where there is
no specific penalty imposed by any other section.

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Manufacturer of oleomargarine-

Books, bonds, inventories, notices, and returns.
Failure to pay special tax, penalty.

Penalty for carrying on business as, without payment of

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3388

280

3387

279

3393

282

3389

280

(act of June 6, 1896).

305

(act June 6, 1896)

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144

(act June 13, 1898).

310

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145

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Manufacturer of prepared smoking opium (act Oct. 1, 1890).
Manufacturer of process or renovated butter. (Act May 9,

....

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Engaging in business without payment of special tax . . . . . . .

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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..

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How to put up and prepare for sale manufactured tobacco...

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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..

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Record of.

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Accepting gifts, etc., for settlement of violation of internal-
revenue laws...

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Commissioner to make regulations respecting.
Duties relative to goods seized for violation of internal-

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revenue laws....

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To execute deed of real estate sold in cases of delinquent

collector...

3217

112

To obliterate, etc., tax-paid stamps on sale of condemned
spirits....

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When to make conveyance of lands, etc., to United States

(see note).

3470

106

Mash (distillery)-

Fit for distillation, producer of, is distiller.
None to be made between 11 p. m. Saturday and 1 a. m.

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Monday.

3283

177

None to be removed from distillery before being distilled..

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In possession for fraudulent manufacture in evasion of tax,
liable to seizure.

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Purchased or used for production of fermented liquors,
assessment not to be based on...

3337a

245

Received, record of, to be kept by storekeeper.

3302

200

Supervision of, at wineries where sweet wines are fortified..
Use of, in absence of storekeeper, penalty.

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May be ground from grain on distillery premises, when....
Medicinal compounds-

ed, drawback of internal-revenue tax on alcohol

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None allowed to clerks, etc., sent away as witnesses.......
Only actual traveling expenses allowed (act of June 16,

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Penalty for delivery of, at distillery having no sign......
Seven gallons of mash or beer to represent 1 gallon of......

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Moneys. (See PUBLIC MONEYS.)

Recovered by suit to be paid collectors.

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To be paid into the Treasury without deduction.

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Monthly return. (See RETURNS.)

Of distillers..

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Of persons liable to tax....

3185

96

Mortgage-

If any existing on distillery premise, consent of mortgagee
to be filed before approval of bond.

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Not to be placed on distillery premises or apparatus.....

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Monthly returns to be made of amount of such notes.......
Taxes on notes of persons, municipal corporations, etc., used
or paid out by..

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
Of intention to carry on business of distiller or rectifier.....

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